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SRCE · 10-Q filed April 23, 2026

SRCE earnings analysis

What we found in SRCE's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

1st Source reported a mixed but stable Q1 2026: diluted EPS of $1.63 and net income of $39.96 million (up from $37.52 million YoY) while taxable-equivalent net interest income improved to $90.293 million (up 11.36% YoY). Credit costs rose materially (provision for credit losses $7.27 million; net charge-offs $3.96 million), nonperforming assets remain elevated at $73.415 million, and liquidity/capital metrics stayed strong (total liquidity $3.52 billion; shareholders’ equity $1.28 billion). Management gave no quantitative forward guidance in this 10-Q; they flagged modestly deteriorated economic forecasts and raised allowance/forecast adjustments accordingly.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

EPS and net income up YoY
Diluted EPS was $1.63 for the quarter (up from $1.52 in Q1 2025) and net income available to common shareholders was $39.96 million vs $37.52 million a year ago.
Net interest income expansion
Taxable-equivalent net interest income was $90.293 million for the three months ended March 31, 2026, an increase of 11.36% vs the three months ended March 31, 2025.
Loan growth
Total loans and leases increased to $7.08 billion at March 31, 2026, up $36.86 million (0.52%) from December 31, 2025; average loans and leases increased $223.81 million or 3.29% YoY.
Strong liquidity and capital levels
Total net available liquidity was $3.52 billion (about 50% of total deposits net of brokered/listing services) and shareholders’ equity was $1.28 billion at March 31, 2026.
Revenue mix — fee businesses growing
Trust & wealth advisory revenue was $7.018 million (up 5.28% YoY), service charges on deposit accounts were $3.354 million (up 9.22% YoY), and debit card revenue was $4.380 million (up 5.57% YoY).
Capital return in quarter
Management repurchased $23.35 million of common stock during the quarter and paid $9.79 million of dividends in Q1 2026.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Rising credit costs
Provision for credit losses increased to $7.27 million in Q1 2026 from $3.27 million in Q1 2025, driven by deteriorating forward-looking forecast assumptions.
Net charge-offs elevated
Net charge-offs were $3.96 million (0.23% of average loans and leases) in Q1 2026 versus $0.18 million (0.01%) in Q1 2025, concentrated in auto & light truck, construction equipment and consumer portfolios.
Nonperforming assets higher YoY
Nonperforming assets were $73.415 million at March 31, 2026, a 70.45% increase from $43.072 million on March 31, 2025 (though down 5.12% from $77.378 million at December 31, 2025).
Short-term funding increased
Short-term borrowings rose to $289.18 million at March 31, 2026, an increase of $50.56 million or 21.19% from December 31, 2025.
Marked-to-market AOCI deterioration
Accumulated other comprehensive loss increased to $40.90 million at March 31, 2026 from $34.78 million at December 31, 2025 due to market conditions in the available-for-sale investment portfolio.
Lower cash balances vs prior year
Cash and cash equivalents decreased to $118.81 million at March 31, 2026 from $222.82 million at March 31, 2025, driven by loan funding and securities purchases.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$1.63
Segment
Trust & wealth advisory: $7,018,000 (up 5.28% YoY)
Segment
Service charges on deposit accounts: $3,354,000 (up 9.22% YoY)
Segment
Debit card: $4,380,000 (up 5.57% YoY)
Guidance

What they said about what is next.

The MD&A contains forward-looking language about economic uncertainty and adjustments to forecast assumptions but provides no quantitative revenue or EPS guidance in this 10-Q; numeric outlook was not provided in the filing.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · February 17, 2026
1st Source’s 2025 10-K emphasizes steady community-focused commercial banking and a growing Specialty Finance franchise, reporting consolidated assets of $9.06 billion and a well‑capitalized bank at December 31, 2025.…
10-Q · October 23, 2025
1st Source reported Q3 2025 net interest income of $88,750,000 and total noninterest income of $21,906,000 for implied total revenue of $110,656,000. Diluted EPS was $1.71 (up from $1.41 in Q3 2024) and net income for…
10-Q · July 24, 2025
1st Source reported Q2 2025 total revenue of $108,249,000, up $10,978,000 (+11.3%) year-over-year and up $4,208,000 (+4.0%) sequentially. Diluted EPS was $1.51 (vs $1.49 in Q2 2024), net income was $37,326,000, and net…
10-K · February 18, 2025
1st Source positions itself as a relationship-driven regional bank with a diversified business mix: commercial and consumer banking through 77 banking centers, a Specialty Finance Group with 18 locations nationwide,…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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