fbpPRQ32026

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):

October 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.

October

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

September

30,

2026.

copy

the

press

release

attached

hereto

Exhibit

99.1

and

incorporated

herein

reference.

A copy

of the

presentation that

the Corporation

will use

at its

conference call

to discuss

its financial

results for

the

quarter

ended

September

30,

2026

attached

hereto

Exhibit

99.2

and

incorporated

herein

reference.

announced in a press release dated

September 23, 2026, the call may be

accessed via a live Internet webcast

at 10:00

a.m.

Eastern

time

Thursday,

October

22,

2026,

through

the

Corporation’s

investor

relations

website:

www.fbpinvestor.com or through the dial-in

telephone number 833-461-5787

or 585-542-9983. The

participant access

code is 928134866.

Item 9.01

Financial Statements and Exhibits

(d)

Exhibits

Exhibit

Description of Exhibit

99.1

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

for the quarter ended

September 30, 2026

99.2

First BanCorp

Conference

Call Presentation

– Financial

Results for

the quarter

ended September

30, 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

October

22,

2026

First

BanCorp

Announces

Earnings

for

the

quarter

ended

September 30, 2026

99.2

First BanCorp Conference Call Presentation –

Financial Results for the quarter ended September

30, 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: October 22, 2026

First BanCorp.

By:

/s/ Said Ortiz

Name:

Said Ortiz

Title:

EVP and Chief Financial Officer