Citigroup Inc. (C) Q2 FY2026 Financial Statements: Revenue $24.77B, Net income $5.83B

More for Citigroup: Company index · 10-K and 10-Q summary · 8-K filings and events

Q2 FY2026, built from SEC filings. Accession numbers are cited throughout so every figure can be checked against sec.gov.

Published August 10, 2026

Citigroup reported $24.77 billion of revenue, net of interest expense, in Q2 FY2026, the quarter ended June 30, 2026, up 14.3% from a year earlier, and net income of $5.83 billion, up 45.1%, or $3.15 per diluted share against $1.96 in the same quarter last year. Net interest income reached $17.12 billion, up 12.9%, non-interest revenue grew faster still, and revenue rose at all five of Citigroup's businesses. Operating expenses grew far more slowly than revenue, cutting the efficiency ratio to 57.4% from 62.7% and lifting return on tangible common equity to 13.0% from 8.7%. Citigroup closed the quarter with a Common Equity Tier 1 capital ratio of 12.8%, down 0.7 points from a year earlier and still above its regulatory requirement, while it kept repurchasing stock and announced plans to raise the quarterly common dividend.

Metric	Amount	vs. year ago
Revenue	$24,766,000,000	up 14.3%
Net income	$5,831,000,000	up 45.1%
Diluted EPS	$3.15	up 60.7%
Net interest income	$17,125,000,000	up 12.9%
Efficiency ratio	57.4%	down 5.3 points
Return on tangible common equity	13.0%	up 4.3 points
CET1 capital ratio	12.8%	down 0.7 points

About this file

Ticker	C
CIK	0000831001
Company	Citigroup Inc.
Business type	bank
Schema template	bank
Reporting currency	USD
Converted to USD	no
Units	actual dollars (not millions); share counts in actual shares; per-share amounts in dollars; ratios in percent

C annual income statement, balance sheet and cash flow

	FY2023	FY2024	FY2025
Label	FY2023	FY2024	FY2025
Period start	2023-01-01	2024-01-01	2025-01-01
Period end	2023-12-31	2024-12-31	2025-12-31
Period type	fiscal year	fiscal year	fiscal year
Source accession	0000831001-26-000011	0000831001-26-000011	0000831001-26-000011
Fiscal year	2023	2024	2025
Income statement
Interest income	133,258,000,000	143,713,000,000	142,864,000,000
Interest expense	78,358,000,000	89,618,000,000	83,072,000,000
Net interest income	54,900,000,000	54,095,000,000	59,792,000,000
Total non interest revenue	23,166,000,000	26,627,000,000	25,433,000,000
Total revenues net of interest expense	78,066,000,000	80,722,000,000	85,225,000,000
Total provisions for credit losses and benefits and claims	9,186,000,000	10,109,000,000	10,265,000,000
Total operating expenses	55,970,000,000	53,567,000,000	55,132,000,000
Income from continuing operations before taxes	12,910,000,000	17,046,000,000	19,828,000,000
Provision for income taxes	3,528,000,000	4,211,000,000	5,373,000,000
Income from continuing operations	9,382,000,000	12,835,000,000	14,455,000,000
Net income before noncontrolling interests	9,381,000,000	12,833,000,000	14,452,000,000
Net income attributable to noncontrolling interests	153,000,000	151,000,000	146,000,000
Net income	9,228,000,000	12,682,000,000	14,306,000,000
Basic EPS	4.07	6.03	7.11
Basic weighted average shares outstanding	1,930,100,000	1,901,400,000	1,832,000,000
Diluted EPS	4.04	5.94	6.99
Diluted weighted average shares outstanding	1,955,800,000	1,940,100,000	1,873,100,000
Net income available to common	8,030,000,000	11,628,000,000	13,192,000,000
Dividends declared per common share	2.08	2.18	2.32
Common dividends declared	4,076,000,000	4,218,000,000	4,340,000,000
Preferred dividends declared	1,198,000,000	1,054,000,000	1,114,000,000
Common share repurchases	2,000,000,000	2,500,000,000	13,250,000,000
Balance sheet
Total assets	2,411,834,000,000	2,352,945,000,000	2,657,202,000,000
Total deposits	1,308,681,000,000	1,284,458,000,000	1,403,573,000,000
Long term debt	286,619,000,000	287,300,000,000	315,827,000,000
Total equity	206,251,000,000	209,366,000,000	213,822,000,000
Total citigroup stockholders equity	205,453,000,000	208,598,000,000	212,291,000,000
Loans net of unearned income	689,362,000,000	694,488,000,000	752,230,000,000
Total loans net of allowance	671,217,000,000	675,914,000,000	732,983,000,000
Allowance for credit losses on loans	18,145,000,000	18,574,000,000	19,247,000,000
Common stockholders equity	187,853,000,000	190,748,000,000	192,241,000,000
Tangible common equity	164,025,000,000	167,698,000,000	169,618,000,000
Common shares outstanding	1,903,100,000	1,877,100,000	1,747,500,000
Book value per common share	98.71	101.62	110.01
Tangible book value per share	86.19	89.34	97.06
Preferred stock	17,600,000,000	17,850,000,000	20,050,000,000
Total investments		476,657,000,000	444,229,000,000
Short term borrowings		48,505,000,000	51,878,000,000
Total liabilities		2,143,579,000,000	2,443,380,000,000
Cash flow
Net cash from operating activities	-73,416,000,000	-19,669,000,000	-67,632,000,000
Net cash from investing activities	-8,459,000,000	86,250,000,000	-108,282,000,000
Net cash from financing activities	687,000,000	-38,304,000,000	238,031,000,000
Capital expenditures on premises equipment and capitalized software	-6,583,000,000	-6,500,000,000	-6,520,000,000
Dividends paid	-5,212,000,000	-5,199,000,000	-5,372,000,000
Ratios and capital
Return on average assets percent	0.38	0.51	0.54
Return on average common stockholders equity percent	4.3	6.1	6.8
Return on tangible common equity percent	4.9	7	7.7
Efficiency ratio percent	71.7	66.4	64.7
Cet1 capital ratio percent	13.37	13.63	13.18
Tier1 capital ratio percent	15.02	15.31	13.65
Total capital ratio percent	15.13	15.42	15.66
Supplementary leverage ratio percent	5.82	5.85	5.48
Net interest margin percent	2.46	2.4	2.47
Allowance for credit losses on loans to total loans percent	2.66	2.71	2.58
Segments
Services
Total revenues net of interest expense	18,062,000,000	19,618,000,000	21,256,000,000
Income from continuing operations	4,701,000,000	6,584,000,000	7,139,000,000
Markets
Total revenues net of interest expense	18,649,000,000	19,836,000,000	21,970,000,000
Income from continuing operations	3,938,000,000	5,005,000,000	5,928,000,000
Banking
Total revenues net of interest expense	4,715,000,000	6,201,000,000	8,215,000,000
Income from continuing operations	-31,000,000	1,529,000,000	2,324,000,000
Wealth
Total revenues net of interest expense	6,997,000,000	7,483,000,000	8,559,000,000
Income from continuing operations	419,000,000	1,002,000,000	1,490,000,000
US personal banking
Total revenues net of interest expense	18,900,000,000	20,055,000,000	20,971,000,000
Income from continuing operations	1,820,000,000	1,382,000,000	3,097,000,000
All other managed basis
Total revenues net of interest expense	9,397,000,000	7,503,000,000	4,430,000,000
Income from continuing operations	-2,124,000,000	-2,460,000,000	-4,441,000,000
All other divestiture related impacts
Total revenues net of interest expense	1,346,000,000	26,000,000	-176,000,000
Income from continuing operations	659,000,000	-207,000,000	-1,082,000,000

C quarterly income statement, balance sheet and cash flow

	Q1 2025	Q2 2025	Q1 2026	Q2 2026
Label	Q1 2025	Q2 2025	Q1 2026	Q2 2026
Period start	2025-01-01	2025-04-01	2026-01-01	2026-04-01
Period end	2025-03-31	2025-06-30	2026-03-31	2026-06-30
Period type	three months	three months	three months	three months
Source accession	0000831001-26-000045	0000831001-26-000045	0000831001-26-000045	0000831001-26-000045
Fiscal year	2025	2025	2026	2026
Fiscal quarter	Q1	Q2	Q1	Q2
Income statement
Interest income	33,666,000,000	35,859,000,000	35,513,000,000	37,662,000,000
Interest expense	19,654,000,000	20,684,000,000	19,772,000,000	20,537,000,000
Net interest income	14,012,000,000	15,175,000,000	15,741,000,000	17,125,000,000
Total non interest revenue	7,584,000,000	6,493,000,000	8,892,000,000	7,641,000,000
Total revenues net of interest expense	21,596,000,000	21,668,000,000	24,633,000,000	24,766,000,000
Total provisions for credit losses and benefits and claims	2,723,000,000	2,872,000,000	2,805,000,000	2,522,000,000
Total operating expenses	13,425,000,000	13,577,000,000	14,311,000,000	14,215,000,000
Income from continuing operations before taxes	5,448,000,000	5,219,000,000	7,517,000,000	8,029,000,000
Provision for income taxes	1,340,000,000	1,186,000,000	1,578,000,000	2,005,000,000
Income from continuing operations	4,108,000,000	4,033,000,000	5,939,000,000	6,024,000,000
Net income before noncontrolling interests	4,107,000,000	4,033,000,000	5,938,000,000	6,024,000,000
Net income attributable to noncontrolling interests	43,000,000	14,000,000	153,000,000	193,000,000
Net income	4,064,000,000	4,019,000,000	5,785,000,000	5,831,000,000
Basic weighted average shares outstanding	1,879,000,000	1,855,900,000	1,736,900,000	1,700,900,000
Diluted EPS	1.96	1.96	3.06	3.15
Diluted weighted average shares outstanding	1,919,600,000	1,893,100,000	1,776,000,000	1,735,600,000
Net income available to common	3,795,000,000	3,732,000,000	5,480,000,000	5,493,000,000
Dividends declared per common share	0.56	0.56	0.6	0.6
Common dividends declared	1,072,000,000	1,063,000,000	1,057,000,000	1,047,000,000
Preferred dividends declared	269,000,000	287,000,000	305,000,000	338,000,000
Common share repurchases	1,750,000,000	2,000,000,000	6,300,000,000	4,000,000,000
Basic EPS		1.98		3.2
Derivation	dollar totals are the six months ended June 30 less the three months ended June 30, as printed in the 10-Q; diluted earnings per share and the weighted-average share counts are as reported by Citigroup in its first-quarter 2026 earnings materials (accession 0001104659-26-042942) and are not derived		dollar totals are the six months ended June 30 less the three months ended June 30, as printed in the 10-Q; diluted earnings per share and the weighted-average share counts are as reported by Citigroup in its first-quarter 2026 earnings materials (accession 0001104659-26-042942) and are not derived
Derived from	0000831001-26-000045; 0001104659-26-042942		0000831001-26-000045; 0001104659-26-042942
Balance sheet
Total assets		2,622,772,000,000		2,894,654,000,000
Total deposits		1,357,733,000,000		1,492,607,000,000
Long term debt		317,761,000,000		333,749,000,000
Common stockholders equity		196,872,000,000		192,465,000,000
Total citigroup stockholders equity		213,222,000,000		212,015,000,000
Total equity		214,130,000,000		214,450,000,000
Book value per common share		106.94		114.74
Tangible book value per share		94.16		100.89
Total investments				462,921,000,000
Loans net of unearned income				793,658,000,000
Total loans net of allowance				773,697,000,000
Short term borrowings				68,978,000,000
Total liabilities				2,680,204,000,000
Preferred stock				19,550,000,000
Tangible common equity				169,237,000,000
Common shares outstanding				1,677,400,000
Allowance for credit losses on loans				19,961,000,000
Ratios and capital
Return on average assets percent		0.61		0.8
Return on average common stockholders equity percent		7.7		11.4
Return on tangible common equity percent		8.7		13
Efficiency ratio percent		62.7		57.4
Cet1 capital ratio percent		13.48		12.78
Tier1 capital ratio percent		14.98		14.68
Total capital ratio percent		15.28		15.67
Supplementary leverage ratio percent		5.53		5.15
Net interest margin percent		2.51	2.46	2.54
Allowance for credit losses on loans to total loans percent				2.54
Segments
Services
Total revenues net of interest expense		5,430,000,000		6,382,000,000
Income from continuing operations		1,728,000,000		2,597,000,000
Markets
Total revenues net of interest expense		5,980,000,000		7,007,000,000
Income from continuing operations		1,824,000,000		2,404,000,000
Banking
Total revenues net of interest expense		1,434,000,000		1,922,000,000
Income from continuing operations		91,000,000		351,000,000
Wealth
Total revenues net of interest expense		2,814,000,000		3,177,000,000
Income from continuing operations		385,000,000		583,000,000
US consumer cards
Total revenues net of interest expense		4,471,000,000		4,521,000,000
Income from continuing operations		758,000,000		852,000,000
All other managed basis
Total revenues net of interest expense		1,716,000,000		1,737,000,000
Income from continuing operations		-573,000,000		-761,000,000
All other divestiture related impacts
Total revenues net of interest expense		-177,000,000		20,000,000
Income from continuing operations		-180,000,000		-2,000,000

C year-to-date income statement and cash flow

	Six months ended June 30, 2026
Label	Six months ended June 30, 2026
Period start	2026-01-01
Period end	2026-06-30
Period type	six months
Source accession	0000831001-26-000045
Fiscal year	2026
Income statement
Interest income	73,175,000,000
Interest expense	40,309,000,000
Net interest income	32,866,000,000
Total non interest revenue	16,533,000,000
Total revenues net of interest expense	49,399,000,000
Total provisions for credit losses and benefits and claims	5,327,000,000
Total operating expenses	28,526,000,000
Income from continuing operations before taxes	15,546,000,000
Provision for income taxes	3,583,000,000
Income from continuing operations	11,963,000,000
Net income before noncontrolling interests	11,962,000,000
Net income attributable to noncontrolling interests	346,000,000
Net income	11,616,000,000
Basic EPS	6.32
Basic weighted average shares outstanding	1,718,900,000
Diluted EPS	6.21
Diluted weighted average shares outstanding	1,755,800,000
Net income available to common	10,973,000,000
Dividends declared per common share	1.2
Common dividends declared	2,104,000,000
Preferred dividends declared	643,000,000
Common share repurchases	10,300,000,000
Cash flow
Net cash from operating activities	-45,952,000,000
Net cash from investing activities	-118,614,000,000
Net cash from financing activities	182,162,000,000
Capital expenditures on premises equipment and capitalized software	-2,966,000,000
Dividends paid	-2,714,000,000
Ratios and capital
Return on average assets percent	0.81
Return on average common stockholders equity percent	11.5
Return on tangible common equity percent	13.1
Efficiency ratio percent	57.7
Segments
Services
Total revenues net of interest expense	12,485,000,000
Income from continuing operations	4,839,000,000
Markets
Total revenues net of interest expense	14,253,000,000
Income from continuing operations	5,033,000,000
Banking
Total revenues net of interest expense	3,689,000,000
Income from continuing operations	655,000,000
Wealth
Total revenues net of interest expense	6,242,000,000
Income from continuing operations	1,015,000,000
US consumer cards
Total revenues net of interest expense	9,278,000,000
Income from continuing operations	1,584,000,000
All other managed basis
Total revenues net of interest expense	3,419,000,000
Income from continuing operations	-1,149,000,000
All other divestiture related impacts
Total revenues net of interest expense	33,000,000
Income from continuing operations	-14,000,000

C trailing twelve month income statement and cash flow

	Twelve months ended June 30, 2026
Label	Twelve months ended June 30, 2026
Period start	2025-07-01
Period end	2026-06-30
Period type	twelve months
Source accession	0000831001-26-000045
Income statement
Interest income	146,514,000,000
Interest expense	83,043,000,000
Net interest income	63,471,000,000
Total non interest revenue	27,889,000,000
Total revenues net of interest expense	91,360,000,000
Total provisions for credit losses and benefits and claims	9,997,000,000
Total operating expenses	56,656,000,000
Income from continuing operations before taxes	24,707,000,000
Provision for income taxes	6,430,000,000
Income from continuing operations	18,277,000,000
Net income before noncontrolling interests	18,274,000,000
Net income attributable to noncontrolling interests	435,000,000
Net income	17,839,000,000
Net income available to common	16,638,000,000
Diluted EPS	9.28
Dividends declared per common share	2.4
Common dividends declared	4,309,000,000
Preferred dividends declared	1,201,000,000
Common share repurchases	19,800,000,000
Cash flow
Net cash from operating activities	-18,297,000,000
Net cash from investing activities	-177,947,000,000
Net cash from financing activities	228,128,000,000
Capital expenditures on premises equipment and capitalized software	-6,214,000,000
Dividends paid	-5,435,000,000
Ratios and capital
Efficiency ratio percent	62
Derived from	0000831001-26-000011; 0000831001-26-000045
Derivation	full-year 2025 plus the six months ended June 30, 2026 less the six months ended June 30, 2025

Units notes seen

	Value
FY2025 10-K, Consolidated Statement of Income	In millions of dollars, except per share amounts (the weighted-average share rows state their own scale: 'in millions')
FY2025 10-K, Consolidated Balance Sheet (asset page)	In millions of dollars
FY2025 10-K, Consolidated Balance Sheet (liability and equity page)	In millions of dollars, except shares and par value per share amounts
FY2025 10-K, Consolidated Statement of Changes in Stockholders' Equity	In millions of dollars (the share columns of that statement are in thousands of shares)
FY2025 10-K, Consolidated Statement of Cash Flows	In millions of dollars
FY2025 10-K, Summary of Selected Financial Data	In millions of dollars, except per share amounts / In millions of dollars, except per share amounts, ratios and direct staff
FY2025 10-K, Tangible Common Equity, Book Value Per Share and Return on Equity tables	In millions of dollars or shares, except per share amounts
FY2025 10-K, Loans Outstanding (five-year) table	In millions of dollars
FY2025 10-K, Interest Income/Expense and Net Interest Margin table	In millions of dollars, except as otherwise noted
FY2025 10-K, Segment Revenues and Income tables	In millions of dollars
Q2 2026 10-Q, Consolidated Statement of Income	In millions of dollars, except per share amounts (the weighted-average share rows state their own scale: 'in millions')
Q2 2026 10-Q, Consolidated Balance Sheet (asset page)	In millions of dollars
Q2 2026 10-Q, Consolidated Balance Sheet (liability and equity page)	In millions of dollars, except shares and par value per share amounts
Q2 2026 10-Q, Consolidated Statement of Changes in Stockholders' Equity	In millions of dollars
Q2 2026 10-Q, Consolidated Statement of Cash Flows	In millions of dollars
Q2 2026 10-Q, Summary of Selected Financial Data	In millions of dollars, except per share amounts / In millions of dollars, except per share amounts, ratios and direct staff
Q2 2026 10-Q, Tangible Common Equity, Book Value Per Share and Return on Equity tables	In millions of dollars or shares, except per share amounts
Q2 2026 10-Q, Loans Outstanding table	In millions of dollars
Q2 2026 10-Q, Interest Income/Expense and Net Interest Margin table	In millions of dollars, except as otherwise noted
Q2 2026 10-Q, Segment Revenues and Income tables	In millions of dollars
Q1 2026 earnings release (Form 8-K filed April 14, 2026), Citigroup Financial Summary	In millions of dollars, except per share amounts, ratios, bps, and as otherwise noted (the share rows are headed 'Shares (in millions)')

Adjustments

	Value
Splits applied	none
ADR ratio	n/a
FX	none - Citigroup reports in U.S. dollars

Sources

Accession	Form	Filed	Period
0000831001-26-000011	10-K	2026-02-20	fiscal year ended December 31, 2025
0000831001-26-000045	10-Q	2026-08-06	quarter ended June 30, 2026
0001104659-26-042942	8-K	2026-04-14	first quarter 2026 earnings materials (Exhibits 99.1 and 99.2)

Notes

Citigroup is a bank holding company, so this record uses a bank schema: net interest income, non-interest revenue, provisions for credit losses, operating expenses, loans, deposits, regulatory capital ratios and segment results. Revenue/cost-of-goods/capital-expenditure framing does not describe this business and is not used.
Every dollar figure is stored in actual dollars. The filings state their tables in millions of dollars; share counts on the earnings-per-share rows and in the tangible common equity tables are stated in millions of shares. Ratios are stored as percentages exactly as printed (13.18 means 13.18%).
Annual figures for FY2023, FY2024 and FY2025 come from the FY2025 Form 10-K (accession 0000831001-26-000011). Quarterly, six-month and trailing-twelve-month figures come from the Form 10-Q for the quarter ended June 30, 2026 (accession 0000831001-26-000045).
The 10-K's income statement and cash flow statement each show three years; its balance sheet shows only December 31, 2025 and 2024. The FY2023 balance-sheet items here (total assets, deposits, long-term debt, loans, allowance, equity, book value per share) are taken from the 10-K's own five-year Summary of Selected Financial Data, five-year Loans Outstanding table and five-year tangible common equity table. FY2023 total liabilities, total investments and short-term borrowings are not presented anywhere in that 10-K and are therefore omitted rather than estimated.
The Q1 2026 and Q1 2025 dollar totals are derived, not printed: each line is the six-month column of the 10-Q less the three-month column of the same statement. The totals tie exactly (Q1 2026 net income of $5,785 million and Q1 2025 net income of $4,064 million). Per-share amounts are not additive across periods and were not derived that way: the diluted earnings per share and the weighted-average share counts shown for those two quarters are the figures Citigroup itself reported in its first-quarter 2026 earnings materials, Exhibits 99.1 and 99.2 to the Form 8-K filed April 14, 2026 (accession 0001104659-26-042942), which print both quarters side by side.
Citigroup presents cash flows only for the year (in the 10-K) and for the six months (in the 10-Q); it does not publish a three-month cash flow statement. The quarterly entries therefore carry no cash flow, and the six-month 2026 cash flows sit in the year-to-date block.
The trailing-twelve-month block covers July 1, 2025 through June 30, 2026 and is derived: full-year 2025 plus the six months ended June 30, 2026 less the six months ended June 30, 2025. Its income-statement lines tie internally (revenues of $91,360 million less provisions of $9,997 million less operating expenses of $56,656 million equals pretax income of $24,707 million).
Citigroup changed two presentations during 2025 and conformed the prior years in this 10-K: from January 1, 2025 certain transaction processing fees paid to credit card networks moved out of operating expenses and are now shown as contra-revenue within commissions and fees; from July 1, 2025 certain hedging and foreign-currency gains and losses moved from other revenue into principal transactions, and a new 'transactional and product servicing' expense category was created. The FY2023 and FY2024 figures here are the issuer's conformed figures as printed in the FY2025 10-K, so total revenue and total operating expenses for those years are lower than the amounts originally reported in the earlier annual reports; net income is unchanged.
Effective January 1, 2026 Citigroup realigned its consumer businesses: Retail Banking moved from U.S. Personal Banking (USPB) into Wealth, and the remainder of USPB became a new U.S. Consumer Cards (USCC) segment. The annual entries therefore report a USPB segment and the quarterly entries report a USCC segment, and Wealth is not comparable across that boundary. The company conformed prior-quarter segment amounts to the new structure, so the Q2 2025 segment figures shown here are on the 2026 basis and differ from what was reported for that quarter at the time.
The segment lines include Citigroup's own 'All Other - divestiture-related impacts' reconciling line, so segment revenue and segment income from continuing operations add exactly to the consolidated totals in every period shown.
Operating cash flow is deeply negative in most periods. For a bank this is normal and is not a sign of weak earnings: changes in trading account assets and liabilities, brokerage balances and loans held for sale run through operating activities, so the figure moves with the trading balance sheet. Free cash flow is not reported here because it is not a meaningful measure for a bank; the capital expenditure line (premises, equipment and capitalised software) is reported on its own.
Noncontrolling interests rose sharply in 2026 because Citigroup sold a 25% equity stake in Banamex in December 2025 and a further 22.6% in April 2026, so a growing share of Banamex's earnings is attributable to other shareholders rather than to Citigroup.
Net interest margin is stated on the taxable-equivalent basis Citigroup uses, which grosses up tax-exempt income; the gross-up was $28 million in the second quarter of 2026 and $106 million for full-year 2025, so the taxable-equivalent net interest income differs slightly from the income statement figure.
Which regulatory framework produces the binding capital ratio varies by period, as Citigroup footnotes: the CET1 ratios shown are the binding ones for each date. At June 30, 2026 the binding CET1 and Tier 1 ratios were derived under the Basel III Standardized Approach and the binding Total Capital ratio under the Advanced Approaches.
The balance-sheet items shown for the quarter ended June 30, 2025 are limited to what the June 2026 10-Q prints for that date (total assets, deposits, long-term debt, equity and book value per share); loans and the loan-loss allowance as of June 30, 2025 are not presented in that filing and are omitted.
No split, currency or depositary-receipt adjustment applies: Citigroup reports in U.S. dollars, is not a depositary-receipt issuer, and has had no stock split in the period covered.

Uncertainties

The trailing-twelve-month diluted earnings per share of $9.28 is an approximation and is likely a few cents overstated. It is built by adding the reported six-month 2026 figure to full-year 2025 and subtracting six-month 2025, and per-share amounts are ratios that are not strictly additive. Dividing trailing-twelve-month net income available to common of $16,638 million by a comparably weighted trailing share count gives about $9.25, and using the smaller numerator Citigroup allocates to unrestricted common shareholders for diluted earnings per share gives about $9.20, so the true twelve-month figure is below $9.28 rather than either side of it.
The trailing-twelve-month efficiency ratio of 62.0% is calculated here from the derived trailing-twelve-month revenue and expense totals; Citigroup does not publish a trailing-twelve-month efficiency ratio.
Basic earnings per share is not shown for Q1 2026 and Q1 2025. Citigroup's first-quarter 2026 earnings materials print diluted earnings per share and both the average basic and average diluted share counts for those quarters, but not basic earnings per share, and per-share amounts cannot be obtained by differencing the cumulative columns of the 10-Q. Every other figure shown for those two quarters is exact.
FY2023 has no total liabilities, total investments or short-term borrowings, and no segment-level detail beyond revenue and income from continuing operations, because the FY2025 10-K does not present those items for 2023.
Segment results are not comparable between the annual entries (USPB, and Wealth without Retail Banking) and the quarterly entries (USCC, and Wealth including Retail Banking) because of the January 1, 2026 business realignment.
Second-quarter 2025 loans, allowance for credit losses and shares outstanding are not shown, because the June 2026 10-Q does not print those as of June 30, 2025.

Definitions

	Value
Net interest income	Interest earned on loans, securities and other interest-earning assets less interest paid on deposits, borrowings and long-term debt. It is the core of a bank's revenue.
Total non interest revenue	Fee-based and market-making revenue: commissions and fees, principal transactions, administration and other fiduciary fees, investment gains and other revenue.
Total revenues net of interest expense	Citigroup's headline revenue measure: net interest income plus total non-interest revenue. It is already net of interest expense, so it is not comparable with an industrial company's gross revenue.
Total provisions for credit losses and benefits and claims	The charge taken against earnings for expected credit losses on loans, securities, unfunded commitments and other assets, plus policyholder benefits and claims.
Total operating expenses	All non-interest expense: compensation and benefits, technology and communications, transactional and product servicing, premises, professional services, advertising, restructuring and other operating costs.
Net income	Citigroup's net income, after tax and after earnings attributable to noncontrolling interests.
Net income available to common	Net income less preferred stock dividends. This is the numerator of earnings per common share.
Efficiency ratio percent	Total operating expenses as a percentage of total revenues, net of interest expense. Lower is better.
Return on tangible common equity percent	RoTCE: annualized net income available to common shareholders as a percentage of average tangible common equity. A non-GAAP measure Citi defines and reports.
Tangible common equity	Common stockholders' equity less goodwill and identifiable intangible assets other than mortgage servicing rights. A non-GAAP measure Citi defines and reports.
Tangible book value per share	Tangible common equity divided by common shares outstanding. A non-GAAP measure Citi defines and reports.
Cet1 capital ratio percent	Common Equity Tier 1 capital as a percentage of risk-weighted assets: the binding regulatory capital constraint for a large U.S. bank.
Supplementary leverage ratio percent	Tier 1 capital as a percentage of total leverage exposure, a non-risk-weighted capital measure.
Net interest margin percent	Annualized net interest income (including the taxable-equivalent gross-up Citi applies) divided by average interest-earning assets.
Allowance for credit losses on loans	The reserve held against expected losses in the loan book. Reported here as a positive balance; the balance sheet prints it as a deduction from loans.
Loans net of unearned income	End-of-period loans before deducting the allowance for credit losses.
Total loans net of allowance	End-of-period loans after deducting the allowance for credit losses.
Segments	Citigroup's reportable business segments, at the revenue and income-from-continuing-operations lines the company reports for each.
All other divestiture related impacts	The reconciling line Citigroup reports between its managed-basis segment results and its consolidated income statement, holding the effects of the Asia consumer and Banamex divestitures. Including it makes the segment lines add up exactly to the consolidated totals.

Company details

	Value
Name	Citigroup Inc
Ticker	C
CIK	0000831001
Exchange	NYSE
State	New York
Incorporation	Delaware
SIC	6021
Office	Finance
Industry	National Commercial Banks

Next filing

	Value
Predicted date	2026-11-05
Predicted type	10-Q

Fiscal period

	FY2026
Fiscal year	2026
Fiscal period	Q2
Tag	FY26Q2
Period end	2026-06-30
Form	10-Q
Accession	0000831001-26-000045
Fiscal year end	1231
Source	derived

FAQ · Citigroup financial statements

How much did Citigroup earn in Q2 FY2026?

Citigroup earned $5.83 billion of net income in Q2 FY2026, the quarter ended June 30, 2026, or $3.15 per diluted share. That is up 45.1% from $4.02 billion in the same quarter a year earlier, when diluted earnings per share were $1.96.

What was Citigroup's revenue in Q2 FY2026?

Citigroup reported $24.77 billion of revenue, net of interest expense, in Q2 FY2026, up 14.3% from $21.67 billion a year earlier. Net interest income, the largest piece, was $17.12 billion, up 12.9%.

What is Citigroup's return on tangible common equity?

Citigroup's return on tangible common equity was 13.0% in Q2 FY2026, the quarter ended June 30, 2026, compared with 8.7% in the same quarter a year earlier. Its efficiency ratio, the share of revenue consumed by operating expenses, improved to 57.4% from 62.7% over the same span.

What is Citigroup's CET1 capital ratio?

Citigroup reported a Common Equity Tier 1 capital ratio of 12.8% at June 30, 2026, against 13.5% a year earlier. Citigroup states that it remained above its regulatory capital requirements and well capitalized.

Where can I get Citigroup Inc. (C) financial data in machine-readable form?

Ticker Scout publishes Citigroup Inc.'s financial statements as JSON at https://tickerscout.ai/c/financials.json, free, with no API key and no signup. The 10-K and 10-Q narrative and the 8-K events digest are published as Markdown at https://tickerscout.ai/c/narrative.md and https://tickerscout.ai/c/events.md. Citigroup Inc.'s SEC CIK is 0000831001. Every figure cites the SEC accession number it came from, so it can be checked against sec.gov.

Related companies

See every covered company and its filings data.

Built from Citigroup Inc.'s SEC filings by Ticker Scout. Free to cite with attribution: Ticker Scout (tickerscout.ai). Not investment advice, see the Disclaimer.