Press Release: Laurentian Bank of Canada Reports Third Quarter 2026 Results

Dow Jones
Aug 28
 
 
 
The financial information reported herein is based 
 
 on the condensed interim consolidated (unaudited) 
 
 information for the three-month and nine-month periods 
 
 ended July 31, 2026 and has been prepared in accordance 
 
 with IFRS Accounting Standards, as issued by the International 
 
 Accounting Standards Board (IASB). All amounts are 
 
 denominated in Canadian dollars. The Laurentian Bank 
 
 of Canada and its entities are collectively referred 
 
 to as "Laurentian Bank" or the "Bank" and provide 
 
 deposit, investment, loan, securities, trust and other 
 
 products or services. 
 
 
 
 
   MONTREAL, Aug. 28, 2026 /CNW/ -- Laurentian Bank of Canada reported net 
income of $1.5 million and a diluted loss per share of $0.08 for the 
third quarter of 2026, compared with net income of $37.5 million and 
diluted earnings per share of $0.73 for the third quarter of 2025. 
Return on common shareholders' equity(1)  was negative 0.6% for the 
third quarter of 2026, compared with 5.0% for the third quarter of 2025. 
Of note, reported results for the third quarter of 2026 included 
adjusting items of $36.0 million ($26.4 million after income taxes), or 
$0.59 per share, related to the transactions announced on December 2, 
2025 (defined below). Refer to the Non-GAAP Financial and Other Measures 
section and to the Business Highlights section on pages 5 to 10 of the 
Bank's MD&A for additional information. Adjusted net income(2)  was 
$28.0 million and adjusted diluted earnings per share(1)  were $0.51 for 
the third quarter of 2026, compared with $39.6 million and $0.78 for the 
third quarter of 2025. Adjusted return on common shareholders' equity(1) 
was 3.6% for the third quarter of 2026, compared with 5.4% for the third 
quarter of 2025. 
 
   For the nine months ended July 31, 2026, Laurentian Bank of Canada 
reported a net loss of $39.5 million and a diluted loss per share of 
$1.16, compared with net income of $108.4 million and diluted earnings 
per share of $2.17 for the nine months ended July 31, 2025. Return on 
common shareholders' equity(1)  was negative 2.8% for the nine months 
ended July 31, 2026, compared with 5.1% for the nine months ended July 
31, 2025. Of note, reported results for the nine months ended July 31, 
2026 included adjusting items of $169.2 million ($124.4 million after 
income taxes), or $2.78 per share, primarily related to the transactions 
announced on December 2, 2025 (defined below). Refer to the Non-GAAP 
Financial and Other Measures section and to the Business Highlights 
section on pages 5 to 10 of the Bank's MD&A for additional information. 
Adjusted net income(2)  was $84.9 million and adjusted diluted earnings 
per share(1)  were $1.62 for the nine months ended July 31, 2026, 
compared with $113.0 million and $2.28 for the nine months ended July 
31, 2025. Adjusted return on common shareholders' equity(1)  was 3.9% 
for the nine months ended July 31, 2026, compared with 5.3% for the same 
period one year ago. 
 
   "This quarter reflects the significant work of our teams over the past 
several months to advance Laurentian Bank's transformation," said 
Ã%ric Provost, President and Chief Executive Officer of Laurentian 
Bank of Canada. "As our commercial specializations continue to deliver 
solid growth and we move closer to completing our transactions with 
Fairstone Bank and National Bank, we remain focused on executing our 
plans responsibly and supporting our customers and stakeholders through 
this next phase of our transformation." 
 
 
 
 
 
 
                                   For the three months ended       For the nine months ended 
 
In millions of dollars, except pe  July 31,   July 31,   Variance   July 31,   July 31,   Variance 
 
r share and percentage 
 
 amounts(Unaudited)                 2026       2025                  2026       2025 
 
 
 
Reported basis 
 
Net income (loss)                     $ 1.5     $ 37.5     (96) %   $ (39.5)    $ 108.4       n.m. 
 
Diluted earnings (loss) per share  $ (0.08)     $ 0.73       n.m.   $ (1.16)     $ 2.17       n.m. 
 
Return on common shareholders' 
 
 equity(1)                          (0.6) %      5.0 %               (2.8) %      5.1 % 
 
Efficiency ratio(3)                  91.0 %     76.9 %               100.0 %     76.0 % 
 
Common Equity Tier 1 (CET1) 
 
 capital ratio(4)                    11.2 %     11.3 %                11.2 %     11.3 % 
 
 
 
Adjusted basis 
 
Adjusted net income(2)               $ 28.0     $ 39.6     (29) %     $ 84.9    $ 113.0     (25) % 
 
Adjusted diluted earnings per 
 
 share(1)                            $ 0.51     $ 0.78     (35) %     $ 1.62     $ 2.28     (29) % 
 
Adjusted return on common 
 
 shareholders' equity(1)              3.6 %      5.4 %                 3.9 %      5.3 % 
 
Adjusted efficiency ratio(1)         76.1 %     75.7 %                76.8 %     75.1 % 
 
 
 
 
 
 
 
 
 
(1)  This is a non-GAAP ratio. For additional information, 
 
      refer to the Non-GAAP Financial and Other Measures 
 
      below and beginning on page 5 of the Third Quarter 
 
      2026 Report to Shareholders, including the Management's 
 
      Discussion & Analysis (MD&A) for the period ended 
 
      July 31, 2026. These pages are incorporated herein 
 
      by reference. The MD&A is available on SEDAR+ at www.sedarplus.ca. 
 
(2)  This is a non-GAAP financial measure. For additional 
 
      information, refer to the Non-GAAP Financial and Other 
 
      Measures section below and beginning on page 5 of 
 
      the Third Quarter 2026 Report to Shareholders, including 
 
      the MD&A for the period ended July 31, 2026. These 
 
      pages are incorporated herein by reference. 
 
(3)  This is a supplementary financial measure. For additional 
 
      information, refer to the Non-GAAP Financial below 
 
      and beginning on page 5 of the Third Quarter 2026 
 
      Report to Shareholders, including the MD&A for the 
 
      period ended July 31, 2026. These pages are incorporated 
 
      herein by reference. 
 
(4)  In accordance with the Office of the Superintendent 
 
      of Financial Institutions' (OSFI) Capital Adequacy 
 
      Requirements Guideline. 
 
 
 
 
   Non-GAAP Financial and Other Measures 
 
   In addition to financial measures prepared based on generally accepted 
accounting principles (GAAP), management utilizes non-GAAP financial 
measures to evaluate the Bank's underlying and ongoing business 
performance. These non-GAAP financial measures, referred to throughout 
this document as adjusted measures, exclude items identified as 
adjusting items. Adjusting items consist of certain items of 
significance that arise from time to time which management believes are 
not indicative of underlying business performance. 
 
   Non-GAAP financial measures are not standardized financial measures 
under the financial reporting framework used to prepare the Bank's 
financial statements and may not be comparable to similar measures 
disclosed by other issuers. The Bank believes these non-GAAP financial 
measures are useful to readers in obtaining a better understanding of 
how management assesses the Bank's performance and in analyzing trends. 
 
   The following tables present a reconciliation of the non-GAAP financial 
measures to their most directly comparable financial measure that is 
disclosed in the primary financial statements of the Bank. 
 
   RECONCILIATION OF NON-GAAP FINANCIAL MEASURES -- CONSOLIDATED STATEMENT 
OF INCOME 
 
 
 
 
 
 
                                      For the three months ended           For the nine months 
 
                                                                           ended 
 
In thousands of dollars (Unaudited)   July 31     April 30     July 31     July 31      July 31 
 
                                       2026        2026         2025        2026         2025 
 
 
 
Total revenue                         $ 241,734    $ 213,655   $ 246,809    $ 706,944   $ 738,962 
 
 
 
Less: Adjusting items, before income 
 
taxes 
 
Net loss on the Syndicated Loan 
 
 Transaction(1)                              --     (22,508)          --     (22,508)          -- 
 
Profit on sale of assets under 
 
 administration(2)                           --           --          --           --         875 
 
Adjusted total revenue                $ 241,734    $ 236,163   $ 246,809    $ 729,452   $ 738,087 
 
 
 
Non-interest expenses                 $ 219,913    $ 219,492   $ 189,759    $ 706,779   $ 561,250 
 
 
 
Less: Adjusting items, before income 
 
taxes 
 
Restructuring and other impairment 
 
 charges(3)                              27,535       31,216       2,909      119,961       7,158 
 
Transaction and conversion costs(4)       8,432        5,067          --       24,514          -- 
 
Net loss on the settlement of                --           --          --        2,214          -- 
 
pension plans resulting 
 
from annuitypurchases(5) 
 
                                         35,967       58,791       2,909      146,689       7,158 
 
Adjusted non-interest expenses        $ 183,946    $ 183,209   $ 186,850    $ 560,090   $ 554,092 
 
 
 
Income (loss) before income taxes     $ (3,748)   $ (32,709)    $ 45,922   $ (68,779)   $ 134,716 
 
 
 
Adjusting items, before income taxes 
 
 (detailed above)                        35,967       58,791       2,909      169,197       6,283 
 
Adjusted income before income taxes    $ 32,219     $ 26,082    $ 48,831    $ 100,418   $ 140,999 
 
 
 
Reported net income (loss)              $ 1,547   $ (20,587)    $ 37,463   $ (39,537)   $ 108,393 
 
 
 
Adjusting items, net of income taxes 
 
Net loss on the Syndicated Loan 
 
 Transaction(1)                              --       16,550          --       16,550          -- 
 
Profit on sale of assets under 
 
 administration(2)                           --           --          --           --       (643) 
 
Restructuring and other impairment 
 
 charges(3)                              20,247       22,951       2,141       88,205       5,264 
 

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