fbpPRQ12026

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

Form

8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported):

April 22, 2026

First BanCorp.

(Exact Name of Registrant as Specified in

its Charter)

Puerto Rico

001-14793

66-0561882

(State or Other Jurisdiction

of Incorporation)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

1519 Ponce de Leon Ave.

P.O. Box 9146

San Juan

Puerto Rico

00908-0146

(Address of Principal Executive Offices)

(Zip Code)

(

787

)

729-8200

(Registrant’s Telephone Number, including Area Code)

Not applicable

(Former name or former address, if changed

since last report)

Check the appropriate box below if the Form 8-K filing is intended to

simultaneously satisfy the filing obligation of

the registrant under any of the following provisions:

☐

Written communications pursuant

to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a

-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b)

under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange

Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading

Symbol(s)

Name of each exchange on which

registered

Common Stock ($0.10 par value)

FBP

New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth

company as defined in Rule 405 of the

Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities

Exchange Act of 1934 (§240.12b-2

of this chapter).

Emerging growth company

☐

If an emerging growth company, indicate by check mark if the registrant has elected not to

use the extended transition

period for

complying with

any new

or revised

financial accounting

standards provided

pursuant to

Section 13(a)

the Exchange Act.

☐

Item 2.02

Results of Operations and Financial Condition.

April

22,

2026,

First

BanCorp.

(the

“Corporation”),

the

bank

holding

company

for

FirstBank

Puerto

Rico

(“FirstBank” or the

“Bank”),

issued a press

release announcing its unaudited

results of operations

for the quarter ended

March 31, 2026. A copy of the

press release is attached hereto as Exhibit

99.1 and is incorporated herein by reference.

A copy

of the

presentation that

the Corporation

will use

at its

conference call

to discuss

its financial

results for

the

quarter ended March

31, 2026 is

attached hereto as Exhibit

99.2 and is

incorporated herein by

reference. As announced

in a

press release

dated March

16, 2026,

the call

may be

accessed via

a live

Internet webcast

at 10:00

a.m. Eastern

time on

Wednesday,

April 22,

2026, through

the Corporation’s

investor relations

website: www.

fbpinvestor.com

through the dial-in telephone number 800-715-9871 or 646

-307-1963. The participant access code is 5351564.

Item 9.01

Financial Statements and Exhibits

(d)

Exhibits

Exhibit

Description of Exhibit

99.1

Press Release dated April 22, 2026 - First BanCorp Announces Earnings

for the quarter ended

March 31, 2026

99.2

First BanCorp

Conference

Call Presentation

– Financial

Results for

the quarter

ended March

31,

2026

104

Cover Page Interactive Data File (embedded within the Inline XBRL document).

Exhibits 99.1 and 99.2 referenced therein, shall not be deemed “filed”

for purposes of Section 18

of the Securities Exchange Act of 1934, as amended, nor shall Exhibits 99.1 and

99.2 be deemed

incorporated by reference in any filings under the Securities Act of 1933,

as amended.

Exhibit Index

Exhibit

Description of Exhibit

99.1

Press Release dated April 22, 2026 - First BanCorp Announces Earnings

for the quarter ended March 31,

2026

99.2

First BanCorp Conference Call Presentation – Financial Results for the

quarter ended March 31, 2026

104

Cover Page Interactive Data File (embedded within the Inline XBRL document).

Exhibits 99.1

and 99.2

referenced therein,

shall not be

deemed “filed”

for purposes

of Section 18

of the

Securities Exchange

Act of 1934,

as amended, nor

shall Exhibits 99.1

and 99.2 be

deemed incorporated

by reference in any filings under the Securities Act of 1933, as amended.

SIGNATURE

Pursuant to the

requirements of the

Securities Exchange Act

of 1934, the

registrant has duly

caused this report

to be signed on its behalf by the undersigned hereunto duly authorized.

Date: April 22, 2026

First BanCorp.

By:

/s/ Orlando Berges

Name:

Orlando Berges

Title:

EVP and Chief Financial Officer

First BanCorp. New filed SEC Form 8-K: Results of Operations and Financial Condition, Financial Statements and Exhibits