Earnings Analysis7 min read

JPMorgan FY2024 Earnings: How America's Biggest Bank Makes $58B

JPMorgan's FY2024 income statement as a Sankey diagram: $169.5B of net revenue, a $91.8B expense base, an $11.9B credit provision, and $58.5B of net income. From the 10-K.

By Andres Slaughter

Bank income statements confuse people because there is no "cost of goods sold" — revenue arrives net of interest expense, credit losses get provisioned before they happen, and half the expense base is compensation. Drawn as a flow, JPMorgan's FY2024 suddenly makes sense.

Sankify · JPMorgan FY2024 10-K · live render
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Generated by Sankify from the JPMorgan FY2024 10-K · as-reported SEC EDGAR figures · accounting identities validated · open the interactive version →

📊 The headline numbers

  • Net revenue: $169.5B (managed basis, net of interest expense)
  • Provision for credit losses: $11.9B — money set aside for loans that may sour
  • Noninterest expense: $91.8B
  • Pretax income: $75.1B
  • Net income: $58.5B (34.5% of net revenue)

🏦 The left fan: four franchises

  • Consumer & Community Banking: $71.5B — Chase branches, cards, auto, home lending
  • Commercial & Investment Bank: $70.1B — markets, banking, payments; nearly as large as consumer
  • Asset & Wealth Management: $21.6B
  • Corporate: $8.9B — mostly the securities book earning higher rates

The near-parity of the consumer and institutional franchises is JPMorgan's structural advantage: two $70B businesses with different cycles feeding one river.

💰 The bank cost structure, visible

Follow the outflows from net revenue:

  • Compensation & benefits: $51.4B — the single biggest expense ribbon; banking is a people business
  • Noncompensation expense: $40.4B — technology, occupancy, marketing, legal
  • Provision: $11.9B — the credit cycle, pre-paid

What remains is $75.1B of pretax income; after $16.6B of tax, $58.5B lands with shareholders — more net income than any other US bank has ever produced.

🧮 The ratios that matter for banks

  • Efficiency ratio ≈ 54% (expense ÷ revenue) — best-in-class for a universal bank
  • Comp ratio ≈ 30% of net revenue
  • The provision ribbon is your early-warning indicator: watch its width the next time the credit cycle turns.

The bottom line

The Sankey view strips banking down to its essence: gather two giant revenue franchises, pay 51 billion dollars of salaries, reserve for the loans that will go bad, and keep a third of what is left. No table conveys that proportion the way the flow does.

Compare it against Goldman, BofA, or Citi on Sankify — all the big banks render from their filings in seconds.

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