PNC Financial (NYSE: PNC) — 2Q26 Earnings Preview

Reports: Wednesday, July 15, 2026
Event: 2Q26 earnings call
Stock close (July 14): $251.92 — up 19.1% YTD and 13.9% since the day before 1Q26 earnings.

Investment view: execution—not just an earnings beat—will determine the reaction

PNC enters 2Q26 with unusually favorable setup: management reaffirmed its second-quarter outlook in early June and said results were tracking toward the high end of its stated ranges. The principal debate is therefore less about whether PNC can post good headline results and more about whether it can demonstrate that its organic-growth, NII-expansion, and FirstBank-integration stories are durable enough to support another increase in full-year expectations.

The cleanest read-through will be:

  1. Core revenue performance: NII, fee income, and total revenue versus PNC’s April guide.
  2. Credit normalization: whether charge-offs land near the guided $225 million without unexpected commercial-credit pressure.
  3. FirstBank execution: completed conversion, retention/deposit trends, and visibility on expense saves.
  4. Quality of upside: investors should separate recurring operating performance from the expected Visa-share-exchange gain and associated offsets.

PNC’s stock appreciation into earnings raises the hurdle. A result merely consistent with guidance may not be enough; investors are likely looking for confirmation of a strong second half, particularly on NIM above 3%, loan growth, fee momentum, and capital return.


What management has guided to

Metric 1Q26 actual 2Q26 management outlook Implied 2Q26 level / investor focus
Average loans $350.9B Up 2%–3% QoQ Roughly $358B–$361B; organic C&I growth matters more than acquired balances
Net interest income $3.961B Up about 3% QoQ About $4.08B
Fee income $2.079B Up 2.5% QoQ About $2.13B
Other noninterest income $125M $150M–$200M Watch the composition and any Visa-related effects
Total revenue $6.165B Up about 3.5% QoQ About $6.38B
Core noninterest expense* $3.671B Up about 2% QoQ About $3.74B
Integration expense $97M About $150M Peak integration-cost quarter
Net charge-offs $253M About $225M Key test of credit stability
Share repurchases $0.7B $0.6B–$0.7B Capital-return consistency

*Excludes FirstBank integration costs. Derived implied values are based on management’s percentage guidance.


The central earnings question: can PNC convert revenue momentum into durable operating leverage?

1. NII and NIM remain the main earnings engine

In 1Q26, NII rose 6% sequentially to $3.96 billion and NIM expanded 11 bp to 2.95%. The drivers were FirstBank, lower deposit costs, commercial loan growth, and ongoing fixed-rate asset repricing.

For 2Q26, PNC has guided to approximately 3% sequential NII growth, implying roughly $4.08 billion. Management has also reiterated an expectation that NIM will exceed 3.0% in the second half of 2026.

What matters on the call:

Read-through: Delivering the guided NII growth while sustaining deposit pricing would reinforce PNC’s ability to produce a >3% NIM in 2H26. A shortfall would likely revive concerns around deposit competition and the quality of recent loan growth.


2. Fees should recover from seasonal 1Q softness

PNC expects fee income to rise 2.5% sequentially. This is credible given management’s June commentary that both NII and fee revenue were tracking toward the high end of guidance.

The most important lines:

PNC generated 13% year-over-year fee-income growth in 1Q26. A solid 2Q result would support management’s full-year noninterest-income outlook of approximately 6% growth.


3. The Visa transaction could obscure the underlying earnings signal

At its June 9 conference appearance, PNC disclosed that it expected to participate in Visa’s B-share exchange during 2Q, producing a gain of a little more than $400 million.

However, management intends to offset most of that benefit through:

Therefore, investors should not treat the Visa gain as a clean, recurring earnings catalyst. The important questions are:

Bottom line: A GAAP EPS beat driven by Visa-related activity should receive less credit than an operating beat driven by NII, fees, expenses, and credit.


FirstBank: 2Q is the conversion and cost peak; 4Q is the run-rate test

PNC completed the FirstBank acquisition on January 5, 2026. FirstBank added approximately $15 billion of loans and $22 billion of deposits at closing. PNC expected its customer conversion to occur in mid-June, placing 2Q at the center of execution risk—but also positioning the company to begin realizing more tangible operating savings in the second half.

Key points:

The quarter is likely to show elevated reported expenses because integration costs peak, so the cleaner operating metric is expense excluding integration costs. Management’s guide implies only about 2% sequential growth in that core expense base despite ongoing growth investments.

What would be constructive: stable acquired deposits, limited customer attrition, confirmation that conversion went smoothly, and unchanged confidence in the timing of cost saves.


Credit: sound today, but the market will scrutinize commercial trends

Credit quality remains healthy by PNC’s reported metrics:

Management’s 2Q guide for approximately $225 million of charge-offs is therefore a favorable sequential signal, even as loans grow. At the June conference, management said consumer delinquencies were materially below year-ago levels and described corporate activity and credit conditions as strong.

Still, investors will focus on:

On the latter issue, management has been emphatic that PNC’s reported NDFI category is dominated by low-risk corporate receivables securitization exposure rather than direct private-credit risk. It characterized roughly 90% of NDFI loans as investment grade or equivalent and expects no losses in the portfolio. The market may continue to question that framing, so detailed disclosures and loss-performance commentary remain important.


Capital return and regulatory upside

PNC finished 1Q26 with a 10.1% CET1 ratio, down from 10.6% at year-end as a result of the FirstBank acquisition and robust loan growth. Even so, it returned $1.4 billion to shareholders in 1Q through dividends and repurchases, and has guided to $600 million–$700 million of 2Q buybacks.

Management also believes the evolving Basel framework could reduce PNC risk-weighted assets by roughly 10%, potentially creating meaningful future capital flexibility. PNC’s stated near-term preference is to retain capacity for organic loan growth, while continuing healthy dividends and repurchases.

The earnings-call capital questions should be:

  1. Is 10% CET1 still the right operating target after the regulatory changes?
  2. Will 2H26 repurchases remain at least in the $600 million–$700 million quarterly range?
  3. Does FirstBank integration improve the capital-generation outlook more quickly than expected?
  4. Does management see a better use for excess capital in organic expansion, M&A, or buybacks?

What is likely priced in?

The stock’s move into the print suggests investors already expect a solid quarter and improved earnings power. The setup therefore favors guidance and quality of execution over a modest numerical beat.

A bullish result would include

A disappointing result would include


Key questions for management

  1. How did 2Q NII compare with the $4.08 billion implied guide, and what specifically drove the variance?
  2. What was the quarterly exit rate for deposits, particularly commercial noninterest-bearing deposits and acquired FirstBank balances?
  3. Has the FirstBank conversion affected retention, deposit mix, or timing of cost saves?
  4. What was the net financial impact of the Visa B-share exchange after the foundation contribution, swap extension, and any securities repositioning?
  5. Does management still expect NIM to exceed 3% in 2H26, and what deposit-beta assumptions underpin that outlook?
  6. Are commercial charge-offs and reserve needs behaving as expected amid rapid C&I growth?
  7. Has the recent strength in capital markets and Harris Williams activity changed the full-year fee-income outlook?
  8. Will PNC raise its full-year revenue, NII, or loan-growth outlook after a likely high-end 2Q result?

Bottom line

PNC has one of the stronger operational setups among large regional banks heading into 2Q26: guided revenue growth is robust, NII expansion appears structurally supported, loan growth is strong, fees are improving, credit remains controlled, and FirstBank is moving through its key conversion phase.

The near-term risk is not a weak quarter—it is that a strong quarter is already anticipated. To outperform expectations, PNC likely needs to show high-end core revenue, clean credit, successful FirstBank conversion, and a more constructive second-half outlook. Investors should look through Visa-related accounting and focus on whether PNC’s recurring earnings trajectory is accelerating.

Research basis