Quarterly results supplementNYSE: AXP·Filed 2026-07-24

American Express Q2 2026 Earnings Supplement (8-K Exhibit 99.2)

Q2 revenues net of interest expense $19.6B (+10% YoY), net income $3.1B (+8%), EPS $4.53 (+11%). Network volumes $516.8B (+9%), cards-in-force 155.1M. ROE 36.4%, CET1 10.4%.

Revenues net of interest expense
$19.6B (+10% YoY)
Net income
$3.1B (+8% YoY, EPS $4.53 +11%)
Network volumes
$516.8B (+9% YoY)
Capital & returns
CET1 10.4%, ROE 36.4%, ROCE 37.8%

Where the money goes

Revenue to net income: the spine is the P&L chain, expenses branch right, extra income joins from the left. Hover for values.

Total revenues net of interest expense → Pretax incomeTotal provisions for credit losses 1,084 $MTotal expenses 14,482 $MPretax income → Net incomeIncome tax provision 961 $MTotal revenues net of interest expenseTotal revenues net of interest expense 19,637 $M19,637Total provisions for credit losses 1,084 $M1,084Total expenses 14,482 $MTotal expenses14,482Pretax incomePretax income 4,071 $M4,071Income tax provision 961 $M961Net incomeNet income 3,110 $M3,110

Unit: $M · Source: company filings, rounded

Q2'26 Exhibit 99.2

See Appendix II for footnote references and definitions of certain key terms1
EXHIBIT 99.2
American Express Company (Preliminary)
Consolidated Statements of Income
(Millions, except percentages and per share amounts)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Non-interest revenues
Discount revenue$10,163$9,512$9,884$9,413$9,3619$19,675$18,1049
Net card fees2,8622,7522,6292,5512,480155,6144,81317
Service fees and other revenue1,9631,9511,9451,9761,82873,9143,55010
Total non-interest revenues14,98814,21514,45813,94013,6691029,20326,46710
Interest income
Interest on Card balances and Other loans6,1196,1366,0645,9705,648812,25611,2009
Interest and dividends on investment securities3617171517#523168
Deposits with banks and other452512501632599(25)9641,168(17)
Total interest income6,6076,6656,5826,6176,264513,27212,3997
Interest expense
Deposits1,2761,2871,3431,3711,374(7)2,5632,711(5)
Long-term debt and other682686717760703(3)1,3681,3323
Total interest expense1,9581,9732,0602,1312,077(6)3,9314,043(3)
Net interest income4,6494,6924,5224,4864,187119,3418,35612
Total revenues net of interest expense19,63718,90718,98018,42617,8561038,54434,82311
Provisions for credit losses
Card balances1,0171,1871,2311,2201,320(23)2,2042,367(7)
Other67641836785(21)132188(30)
Total provisions for credit losses1,0841,2511,4141,2871,405(23)2,3362,555(9)
Total revenues net of interest expense after provisions for credit losses18,55317,65617,56617,13916,4511336,20832,26812
Expenses
Card Member rewards5,0514,8914,8054,6084,61899,9428,99611
Business development1,7551,5911,7281,6111,589103,3463,1187
Card Member services1,9491,9751,9511,4771,301503,9242,62949
Marketing1,6501,4801,6121,5991,55563,1303,0413
Salaries and employee benefits2,3442,4822,5052,2392,15294,8264,27213
Professional services62254566962359151,1671,1323
Data processing and equipment817767810751720131,5841,42511
Other, net294147396406375(22)440775(43)
Total expenses14,48213,87814,47613,31412,9011228,35925,38812
Pretax income4,0713,7783,0903,8253,550157,8496,88014
Income tax provision961807628923665451,7671,41125
Net income$3,110$2,971$2,462$2,902$2,8858$6,082$5,46911
Net income attributable to common shareholders (A)$3,076$2,938$2,429$2,868$2,8528$6,014$5,40411
Effective tax rate23.6%21.4%20.3%24.1%18.7%22.5%20.5%
Earnings Per Common Share
Basic
Net income attributable to common shareholders$4.54$4.29$3.53$4.14$4.0811$8.83$7.7314
Average common shares outstanding678685687692698(3)681700(3)
Diluted
Net income attributable to common shareholders$4.53$4.28$3.53$4.14$4.0811$8.81$7.7114
Average common shares outstanding679686688693699(3)682701(3)
Cash dividends declared per common share$0.95$0.95$0.82$0.82$0.8216$1.90$1.6416
# - Denotes a variance of 100 percent or more.
See Appendix II for footnote references and definitions of certain key terms2
American Express Company (Preliminary)
Consolidated Balance Sheets and Related Statistical Information
(Millions, except percentages, per share amounts and where indicated)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change
Consolidated Balance Sheets
Assets
Cash & cash equivalents$45,243$53,757$47,792$54,706$57,937(22)
Card balances, less reserves212,188207,247207,774199,769195,9138
Card balances held for sale1,7522,4772,4572,4242,405(27)
Investment securities4,0732,6251,0431,3741,258#
Other (B)44,94742,78840,98639,27738,04318
Total assets$308,203$308,894$300,052$297,550$295,5564
Liabilities and Shareholders' Equity
Customer deposits$156,973$157,948$152,488$149,883$149,3865
Short-term borrowings2,0321,6921,3711,4461,49336
Long-term debt57,01758,75056,38757,78758,202(2)
Other (B)57,90156,50956,33256,01754,1647
Total liabilities273,923274,899266,578265,133263,2454
Shareholders' Equity34,28033,99533,47432,41732,3116
Total liabilities and shareholders' equity$308,203$308,894$300,052$297,550$295,5564
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Related Statistical Information
Total Card balances and Other loans$229,481$224,160$224,791$216,355$211,9768$229,481$211,9768
Average Card balances and Other loans$227,814$222,813$221,187$214,470$211,1028$225,478$208,0098
Net interest yield (C)8.1%8.4%8.0%8.2%7.9%8.3%8.1%
Return on average equity (D)36.4%35.2%33.9%35.9%36.3%35.9%35.0%
Return on average common equity (D)37.8%36.6%35.3%37.3%37.8%
Book value per common share (dollars)$48.42$47.50$46.45$44.76$44.1610
# - Denotes a variance of 100 percent or more.
See Appendix II for footnote references and definitions of certain key terms3
American Express Company (Preliminary)
Consolidated Capital
(Millions, except percentages)
 
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25
Shares Outstanding
Beginning of period682686689696701
Repurchase of common shares(7)(5)(2)(7)(5)
Net impact of employee benefit plans and others —1
End of period675682686689696
Risk-Based Capital Ratios - Basel III
Common Equity Tier 1/Risk Weighted Assets (RWA)10.4%10.5%10.5%10.5%10.6%
Tier 111.0%11.1%11.1%11.1%11.3%
Total13.1%13.2%13.1%13.1%13.2%
Common Equity Tier 1$27,779$27,523$27,268$26,222$26,121
Tier 1 Capital$29,394$29,141$28,888$27,848$27,752
Tier 2 Capital$5,635$5,570$5,025$4,915$4,858
Total Capital$35,029$34,711$33,913$32,763$32,610
RWA$268,321$262,924$259,448$250,642$246,140
Tier 1 Leverage9.6%9.7%9.8%9.5%9.7%
Supplementary Leverage Ratio (SLR)8.2%8.2%8.3%8.1%8.3%
Average Total Assets to calculate the Tier 1 Leverage Ratio$304,688$301,879$294,275$292,875$285,174
Total Leverage Exposure to calculate SLR$359,052$356,176$346,685$344,532$335,706
See Appendix II for footnote references and definitions of certain key terms4
American Express Company (Preliminary)
Selected Card Related Statistical Information
(Millions, except percentages and where indicated)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Network volumes (billions)$516.8$486.3$506.2$479.2$472.09$1,003.1$911.610
Billed business$455.8$428.0$445.1$421.0$416.39$883.8$803.710
Cards-in-force155.1153.9152.8151.2149.44155.1149.44
Proprietary cards-in-force87.687.286.686.085.2387.685.23
Basic cards-in-force130.6130.1128.9127.6126.04130.6126.04
Proprietary basic cards-in-force67.567.266.766.265.6367.565.63
Average proprietary basic Card Member spending (dollars)$6,759$6,393$6,696$6,387$6,3706$13,168$12,3627
Average fee per card (dollars) (E)$131$127$122$119$11712$129$11413
Proprietary new cards acquired3.03.12.93.23.16.16.4
See Appendix II for footnote references and definitions of certain key terms5
American Express Company (Preliminary)
Network Volumes Related Growth
YOY % change
Reported FX-Adjusted (F) Reported FX-Adjusted (F)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YTD'26 YTD'26
Network volumes9%11%9%9%7%9%9%8%8%6%10%9%
Billed business91099799887109
U.S. Consumer Services1110997n/an/an/an/an/a11n/a
Commercial Services544425434244
International Card Services132017141512131213121613
Merchant industry billed business
Goods & Services spend (71% of Q2'26 billed business)9109989889799
Travel & Entertainment spend (28% of Q2'26 billed business)10129861098851110
See Appendix II for footnote references and definitions of certain key terms6
American Express Company (Preliminary)
Selected Credit Related Statistical Information
(Millions, except percentages)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Card balances
Total Card balances$218,054$213,311$213,863$205,837$201,8738$218,054$201,8738
Consumer$144,974$140,908$144,324$135,403$133,7588$144,974$133,7588
Small business$56,172$55,098$53,632$53,007$52,0548$56,172$52,0548
Corporate$16,908$17,306$15,907$17,426$16,0615$16,908$16,0615
Pay-in-full Card balances$62,026$61,096$62,031$61,023$59,5984$62,026$59,5984
Credit loss reserves
Beginning reserve$6,065$6,089$6,068$5,960$5,7406$6,089$5,8504
Provisions - principal, interest and fees1,0171,1871,2311,2201,320(23)2,2042,367(7)
Net write-offs - principal, interest and fees, less recoveries(1,207)(1,213)(1,216)(1,111)(1,122)8(2,420)(2,287)6
Other (I)(9)16(1)22#(8)30#
Ending reserve$5,866$6,065$6,089$6,068$5,960(2)$5,866$5,960(2)
Reserve as a % of Card balances2.7%2.8%2.8%2.9%3.0%2.7%3.0%
% of past due - consumer and small business248%234%240%243%252%248%252%
Average Card balances$216,710$211,897$210,440$204,145$201,1758$214,446$198,2928
Net write-off rate (principal, interest and fees) (G)2.2%2.3%2.3%2.2%2.2%2.3%2.3%
Net write-off rate (principal only) - consumer and small business (G)(H)2.0%2.0%2.1%1.9%2.0%2.0%2.1%
30+ days past due as a % of total - consumer and small business (H)1.2%1.3%1.3%1.3%1.3%1.2%1.3%
90+ days past billing as a % of total - corporate (H)0.4%0.4%0.5%0.4%0.4%0.4%0.4%
Other loans
Total other loans$11,428$10,849$10,928$10,518$10,10313$11,428$10,10313
Credit loss reserves
Beginning reserve$314$323$287$272$24429$323$19466
Provisions6248906278(21)111183(39)
Net write-offs (principal only)(61)(54)(52)(45)(48)27(115)(101)14
Net write-offs (interest and fees only)(3)(3)(2)(2)(3)(6)(5)20
Other (I) — — — —1#1#
Ending reserve$312$314$323$287$27215$312$27215
Reserve as a % of other loans2.7%2.9%3.0%2.7%2.7%2.7%2.7%
Other receivables
Total other receivables$5,451$5,075$4,596$4,019$4,05634$5,451$4,05634
Credit loss reserves
Beginning reserve$121$86$20$19$23#$86$27#
Provisions4406957(43)455#
Net write-offs(4)(5)(3)(3)(10)(60)(9)(13)(31)
Other (I) — — —(1)(1)#
Ending reserve$121$121$86$20$19#$121$19#
Reserve as a % of other receivables2.2%2.4%1.9%0.5%0.5%2.2%0.5%
# - Denotes a variance of 100 percent or more.
See Appendix II for footnote references and definitions of certain key terms7
American Express Company (Preliminary)
Selected Income Statement Information by Segment
(Millions, except percentages)
U.S. Consumer Services(USCS) Commercial Services(CS) International Card Services(ICS) Global Merchant and Network Services(GMNS) Corporate and Other Consolidated
Q2'26
Non-interest revenues$6,229$3,591$3,261$1,919$(11)$14,988
Interest income4,0521,34373384716,607
Interest expense757432375(169)5641,958
Total revenues net of interest expense9,5244,5033,6192,096(104)19,637
Total provisions for credit losses498353223101,084
Total revenues net of interest expense after provisions for credit losses9,0254,1493,3962,086(104)18,553
Card Member rewards, business development and Card Member services4,7451,9941,68332858,755
Marketing81337935210071,650
Salaries and employee benefits and other operating expenses1,4038068845304534,077
Total expenses6,9613,1792,91995846514,482
Pretax income (loss)$2,065$970$477$1,128$(569)$4,071
Q2'25
Non-interest revenues$5,540$3,422$2,947$1,758$2$13,669
Interest income3,7951,240620105996,264
Interest expense782450335(165)6752,077
Total revenues net of interest expense8,5534,2123,2321,933(74)17,856
Total provisions for credit losses829360210511,405
Total revenues net of interest expense after provisions for credit losses7,7243,8523,0221,928(75)16,451
Card Member rewards, business development and Card Member services3,9671,7901,452288117,508
Marketing8003313229661,555
Salaries and employee benefits and other operating expenses1,2818267834904583,838
Total expenses6,0482,9472,55787447512,901
Pretax income (loss)$1,676$905$465$1,054$(550)$3,550
YOY % change
Non-interest revenues125119#10
Interest income7818(20)(21)5
Interest expense(3)(4)12(2)(16)(6)
Total revenues net of interest expense117128(41)10
Total provisions for credit losses(40)(2)6##(23)
Total revenues net of interest expense after provisions for credit losses178128(39)13
Card Member rewards, business development and Card Member services20111614(55)17
Marketing21594176
Salaries and employee benefits and other operating expenses10(2)138(1)6
Total expenses1581410(2)12
Pretax income (loss)23737(3)15
# - Denotes a variance of 100 percent or more.
See Appendix II for footnote references and definitions of certain key terms8
U.S. Consumer Services (Preliminary)
Selected Income Statement and Statistical Information
(Millions, except percentages and where indicated)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Non-interest revenues$6,229$5,803$5,904$5,620$5,54012$12,031$10,78312
Interest income4,0524,0724,0724,0253,79578,1247,5587
Interest expense757751820789782(3)1,5081,539(2)
Net interest income3,2953,3213,2523,2363,01396,6166,01910
Total revenues net of interest expense9,5249,1239,1568,8568,5531118,64716,80211
Total provisions for credit losses498631773734829(40)1,1291,460(23)
Total revenues net of interest expense after provisions for credit losses9,0258,4938,3838,1227,7241717,51815,34214
Card Member rewards, business development and Card Member services4,7454,6054,5634,1453,967209,3507,84919
Marketing81376479782580021,5771,5651
Salaries and employee benefits and other operating expenses1,4031,3671,4731,3001,281102,7702,52010
Total expenses6,9616,7366,8336,2706,0481513,69711,93415
Pretax segment income$2,065$1,757$1,550$1,852$1,67623$3,821$3,40812
Billed business (billions)$196.4$180.2$189.2$177.5$176.511$376.7$340.811
Proprietary cards-in-force49.248.748.347.847.3449.247.34
Proprietary basic cards-in-force35.034.634.133.733.4535.033.45
Average proprietary basic Card Member spending (dollars)$5,654$5,248$5,574$5,291$5,3226$10,905$10,3415
Segment assets$123,404$119,517$122,968$115,330$113,8768$123,404$113,8768
Card balances
Total Card balances$113,796$110,849$114,368$106,969$105,7848$113,796$105,7848
Average Card balances$112,449$110,664$110,161$106,753$104,4888$111,658$104,0007
Net write-off rate (principal, interest and fees) (G)2.3%2.4%2.6%2.3%2.4%2.3%2.5%
Net write-off rate (principal only) (G)1.8%1.9%2.1%1.8%1.9%1.9%2.0%
30+ days past due as a % of total1.1%1.3%1.3%1.3%1.2%1.1%1.2%
See Appendix II for footnote references and definitions of certain key terms9
Commercial Services (Preliminary)
Selected Income Statement and Statistical Information
(Millions, except percentages and where indicated)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Non-interest revenues$3,591$3,408$3,526$3,441$3,4225$6,999$6,6875
Interest income1,3431,3451,3331,3021,24082,6882,44210
Interest expense432432461462450(4)864882(2)
Net interest income912913872840790151,8241,56017
Total revenues net of interest expense4,5034,3214,3984,2814,21278,8238,2477
Total provisions for credit losses353380359332360(2)7336896
Total revenues net of interest expense after provisions for credit losses4,1493,9414,0393,9493,85288,0917,5587
Card Member rewards, business development and Card Member services1,9941,9861,9001,7301,790113,9803,53613
Marketing379311350313331156906683
Salaries and employee benefits and other operating expenses806828952816826(2)1,6351,6131
Total expenses3,1793,1263,2022,8592,94786,3055,8178
Pretax segment income$970$816$837$1,090$9057$1,786$1,7413
Billed business (billions)$141.8$134.4$140.9$136.3$135.55$276.1$264.74
Proprietary cards-in-force (J)14.615.315.315.415.4(5)14.615.4(5)
Average proprietary basic Card Member spending (dollars)$9,607$8,793$9,151$8,833$8,7829$18,426$17,1657
Segment assets$65,567$66,076$63,168$64,305$62,1525$65,567$62,1525
Card balances
Total Card balances$58,952$58,754$56,086$57,379$55,0987$58,952$55,0987
Average Card balances$59,287$57,283$57,689$56,444$57,1134$58,218$56,1704
Net write-off rate (principal, interest and fees) (G)2.3%2.4%2.2%2.2%2.2%2.3%2.2%
Net write-off rate (principal only) - small business (G)(H)2.4%2.5%2.3%2.3%2.3%2.5%2.3%
30+ days past due as a % of total - small business (H)1.4%1.6%1.5%1.5%1.5%1.4%1.5%
90+ days past billing as a % of total - corporate (H)0.4%0.4%0.5%0.4%0.4%0.4%0.4%
See Appendix II for footnote references and definitions of certain key terms10
International Card Services (Preliminary)
Selected Income Statement and Statistical Information
(Millions, except percentages and where indicated)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Non-interest revenues$3,261$3,164$3,192$3,034$2,94711$6,425$5,59315
Interest income733728666652620181,4611,21620
Interest expense3753603623503351273564115
Net interest income3583673043022852672557526
Total revenues net of interest expense3,6193,5323,4963,3363,232127,1506,16816
Total provisions for credit losses223238211218210646040214
Total revenues net of interest expense after provisions for credit losses3,3963,2943,2853,1183,022126,6905,76616
Card Member rewards, business development and Card Member services1,6831,5511,6741,5121,452163,2342,76417
Marketing352332347350322968462210
Salaries and employee benefits and other operating expenses884630948815783131,5141,534(1)
Total expenses2,9192,5132,9692,6772,557145,4324,92010
Pretax segment income$477$781$316$441$4653$1,258$84649
Billed business (billions)$117.2$111.7$114.3$106.9$103.913$228.9$196.716
Proprietary cards-in-force23.923.223.022.822.5623.922.56
Proprietary basic cards-in-force18.017.417.217.016.9718.016.97
Average proprietary basic Card Member spending (dollars)$6,535$6,452$6,675$6,307$6,1975$13,018$11,82310
Segment assets$52,291$50,180$50,089$47,253$46,50012$52,291$46,50012
Card balances
Total Card balances$45,305$43,708$43,409$41,488$40,99111$45,305$40,99111
Average Card balances$44,975$43,950$42,590$40,948$39,57314$44,570$38,12117
Net write-off rate (principal, interest and fees) (G)2.0%2.0%1.9%2.0%2.0%2.0%1.9%
Net write-off rate (principal only) - consumer and small business (G)(H)1.8%1.8%1.7%1.8%1.8%1.8%1.7%
30+ days past due as a % of total - consumer and small business (H)1.1%1.2%1.1%1.1%1.1%1.1%1.1%
90+ days past billing as a % of total - corporate (H)0.5%0.4%0.5%0.3%0.4%0.5%0.4%
See Appendix II for footnote references and definitions of certain key terms11
Global Merchant and Network Services (Preliminary)
Selected Income Statement and Statistical Information
(Millions, except percentages and where indicated)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YOY % change YTD'26 YTD'25 YOY % change
Non-interest revenues$1,919$1,825$1,858$1,782$1,7589$3,743$3,41810
Interest income8109910(20)1822(18)
Interest expense(169)(169)(172)(181)(165)(2)(339)(308)(10)
Net interest income17818018119017523573308
Total revenues net of interest expense2,0962,0042,0391,9721,93384,1003,7489
Total provisions for credit losses1047055#143#
Total revenues net of interest expense after provisions for credit losses2,0862,0001,9691,9671,92884,0863,7459
Business development and Card Member services3283063412982881463457111
Marketing10065116105964165172(4)
Salaries and employee benefits and other operating expenses53051462852449081,0449589
Total expenses9588851,085927874101,8431,7018
Pretax segment income$1,128$1,115$884$1,040$1,0547$2,243$2,04410
Total network volumes (billions)$516.8$486.3$506.2$479.2$472.09$1,003.1$911.610
Segment assets$19,401$19,353$18,686$18,879$18,3246$19,401$18,3246
# - Denotes a variance of 100 percent or more.
See Appendix II for footnote references and definitions of certain key terms12
American Express Company (Preliminary)
Appendix I
Components of Return on Average Equity (ROE) and Return on Average Common Equity (ROCE)
(Millions, except percentages)
Q2'26 Q1'26 Q4'25 Q3'25 Q2'25 YTD'26 YTD'25
ROE
Annualized Net income$12,440$11,884$10,833$11,608$11,540$12,163$10,938
Average shareholders' equity$34,138$33,735$31,934$32,364$31,756$33,917$31,259
Return on average equity (D)36.4%35.2%33.9%35.9%36.3%35.9%35.0%
Reconciliation of ROCE
Annualized Net income$12,440$11,884$10,833$11,608$11,540
Preferred share dividends and equity related adjustments5857585858
Earnings allocated to participating share awards and other7976748275
Net income attributable to common shareholders$12,302$11,751$10,701$11,468$11,407
Average shareholders' equity$34,138$33,735$31,934$32,364$31,756
Average preferred shares1,5841,5841,5841,5841,584
Average common shareholders' equity$32,554$32,151$30,350$30,780$30,172
Return on average common equity (D)37.8%36.6%35.3%37.3%37.8%
13

Appendix II (Preliminary)

The financial measures in the preceding tables are presented on a basis prepared in conformity with accounting principles generally accepted in the United States of America (GAAP), unless otherwise indicated. Certain reclassifications of prior period amounts have been made to conform to the current period presentation. Amounts presented in the preceding tables may not sum and percentages may not recalculate due to rounding.
Beginning in the first quarter of 2026, we have updated our presentation and disclosure of Card Member loans and Card Member receivables to present them on a combined basis as Card balances. Prior period amounts have been reclassified to conform to the new presentation. Previously, Card Member loans represented balances on our credit card products and revolve-eligible balances on our charge card products, which included balances that Card Members paid in full as well as balances that Card Members paid over time with interest, and Card Member receivables represented balances on our charge card products that need to be paid in full on or before the Card Member’s payment due date. The updated Card balances presentation includes both revolve-eligible balances and balances that need to be paid in full, reflecting the evolution of our card products over time, primarily due to the expansion of lending features on our charge card portfolio, and is more consistent with industry convention. This presentation change has no impact on the recognition or measurement of outstanding Card balances and associated reserves for credit losses.
(A) Represents net income, less (i) earnings allocated to participating share awards of $20 million, $19 million, $18 million, $20 million and $18 million in Q2'26, Q1'26, Q4'25, Q3'25 and Q2'25, respectively; and (ii) dividends on preferred shares of $15 million, $14 million, $15 million, $14 million and $15 million in Q2'26, Q1'26, Q4'25, Q3'25 and Q2'25, respectively.
(B) Within assets, "other" includes the following items as presented in our Consolidated Balance Sheets: Other loans, less reserves for credit losses, Premises and equipment and Other assets (including Other receivables); and within liabilities, "other" includes the following items: Accounts payable and Other liabilities.
(C) Net interest yield on average Card balances and Other loans represents net interest income, computed on an annualized basis, divided by average Card balances, Card balances held for sale and Other loans. Reserves and net write-offs related to uncollectible interest are recorded through provision for credit losses and are thus not included in the net interest yield calculation.
(D) Return on Average Equity (ROE) is calculated by dividing annualized net income for the period by average shareholders' equity for the period. Return on Average Common Equity (ROCE) is calculated by dividing annualized net income attributable to common shareholders for the period by average common shareholders' equity for the period.
(E) Average fee per card is computed on an annualized basis based on proprietary net card fees divided by average proprietary total cards-in-force.
(F) FX-adjusted information assumes a constant exchange rate between the periods being compared for purposes of conversion into U.S. dollars (e.g., assumes the foreign exchange rates used to determine results for the current period apply to the corresponding prior year period against which such results are being compared).
(G) Our practice is to include uncollectible interest and/or fees as part of our total provision for credit losses and we therefore present a net write-off rate including principal, interest and/or fees. We also present a net write-off rate based on principal losses only to be consistent with industry convention.
(H) Net write-off rate for principal losses only and 30+ days past due metrics represent consumer and small business, and are not available for corporate due to system constraints.
(I) Other primarily includes foreign currency translation adjustments.
(J) Q2'26 Commercial Services Proprietary cards-in-force reflects the sale of a small business cobrand portfolio previously classified as held for sale.
As used in the preceding tables and/or in our second quarter of 2026 earnings release, investor presentation slides or investor conference call:
Billed business (Card Member spending) — Represents transaction volumes (including cash advances) on payment products issued by American Express.
Card balances — Represents balances on our card products, including both revolve-eligible balances and balances that need to be paid in full on or before the Card Member’s payment due date (pay-in-full Card balances). Card balances consist of principal (resulting from authorized transactions), associated interest and fees.
Cards-in-force — Represents the number of cards that are issued and outstanding by American Express (proprietary cards-in-force) and cards issued and outstanding under network partnership agreements with banks and other institutions, except for retail cobrand cards issued by network partners that had no out-of-store spending activity during the prior twelve months. Basic cards-in-force excludes supplemental cards issued on consumer accounts. Cards-in-force is useful in understanding the size of our Card Member base.
Locations in force (LIF) — Represents proprietary and partner acquired merchant locations where the merchant is enabled to accept American Express. LIF estimates incorporate data provided to us by certain third parties and include merchants that accept American Express through payment facilitators and merchants that accept American Express through digital wallets.
Network volumes — Represents the total of billed business and processed volumes.
Operating expenses — Represents salaries and employee benefits, professional services, data processing and equipment, and other expenses.
Processed volumes — Represents transaction volumes (including cash advances) on cards issued under network partnership agreements with banks and other institutions, including joint ventures, as well as alternative payment solutions facilitated by American Express.
Proprietary new cards acquired — Represents the number of new cards issued by American Express during the referenced period, net of replacement cards. Proprietary new cards acquired is useful as a measure of the effectiveness of our customer acquisition strategy.
Reserve build (release) — Represents the portion of the provisions for credit losses for the period related to increasing or decreasing reserves for credit losses as a result of, among other things, changes in volumes, macroeconomic outlook, portfolio composition and credit quality of portfolios. Reserve build represents the amount by which the provision for credit losses exceeds net write-offs, while reserve release represents the amount by which net write-offs exceed the provision for credit losses.
Variable customer engagement costs (VCE) — Represents the aggregate of Card Member rewards, business development, and Card Member services expenses.
Refer to the “Glossary of Selected Terminology” in our Annual Report on Form 10-K and our Quarterly Reports on Form 10-Q filed with the Securities and Exchange Commission for definitions of certain other terms used.

This page re-typesets the American Express Company (NYSE: AXP) Quarter ended Jun 30, 2026 (Q2 2026) filing published via SEC EDGAR 8-K; the original filing is authoritative for all financial data.