Bank of America Corp Liquidation Value
Cash & Equivalents
Key Metrics
Cash Liquidation Value
- Current Liabilities: not reported in this period (annual-only)
- Finance Lease Liability: not reported
Liquid Liquidation Value
- Current Liabilities: not reported in this period (annual-only)
- Finance Lease Liability: not reported
Operating Liquidation Value
- Current Liabilities: not reported in this period (annual-only)
- Finance Lease Liability: not reported
- Inventory: not reported
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Liquidation Ladder
| Metric | Total | Per Share |
|---|---|---|
| Cash Liquidation Value | $-87.86B | $-12.32 |
| Liquid Liquidation Value | $8.23B | $1.15 |
| Operating Liquidation Value | $8.23B | $1.15 |
Key Components (as of 2026-03-31)
| Cash & Equivalents | $249.58B |
| Accounts Receivable | $96.08B |
| Inventory | N/A |
| Current Liabilities | N/A |
| Long-term Debt | $325.96B |
| Op. Lease Liability | $11.47B |
| Finance Lease | N/A |
| Shares Outstanding | 7.13B |
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Historical
| Period | Cash | AR | Inventory | AP | Curr Liab | LT Debt | Op Lease | Fin Lease |
|---|---|---|---|---|---|---|---|---|
| 2026-03-31 | $249.58B | $96.08B | N/A | N/A | N/A | $325.96B | $11.47B | N/A |
| 2025-12-31 | $238.34B | $98.19B | N/A | N/A | N/A | $317.82B | $9.09B | N/A |
| 2025-09-30 | $253.41B | $99.86B | N/A | N/A | N/A | $311.48B | $8.96B | N/A |
| 2025-06-30 | $273.01B | $93.96B | N/A | N/A | N/A | $313.42B | $8.89B | N/A |
SEC Filings
| Period | Form | Filed | Link |
|---|---|---|---|
| 2026-03-31 | 10-Q | 2026-05-01 | View |
| 2025-12-31 | 10-K | 2026-02-25 | View |
| 2025-09-30 | 10-Q | 2025-10-31 | View |
| 2025-06-30 | 10-Q | 2025-07-31 | View |
| 2025-03-31 | 10-Q | 2025-04-30 | View |
AI Insights
Bank of America Corp (BAC) Q1 2026 10-Q presents a balance sheet with total assets of $3.496T against total liabilities of $3.196T, producing reported book equity of approximately $300.7B. Under a liquidation lens, the recovery posture is materially negative at the equity level, consistent with MFFAIS-reported CLV of approximately -$87.9B.
The asset-side haircut drivers are significant. The $69.0B goodwill balance receives a 100% write-down under liquidation assumptions ($69.0B impairment). The $1.8B in other intangibles similarly zeroes out. The HTM securities portfolio, carried at $514.7B amortized cost, has a disclosed fair value of $433.6B — an embedded unrealized loss of $81.2B that is not on the GAAP balance sheet. Under liquidation, HTM securities would be marked to market, generating a further $81.2B reduction in recoverable asset value. AFS securities carry a net unrealized loss of $2.5B ($2.96B gross loss vs $0.48B gross gain), a smaller but additive drag.
The gross loan portfolio of $1.205T (net $1.192T after $13.1B allowance) is the largest single asset class. Under liquidation, loan book recovery depends on credit quality and collateral; the filing discloses $5.8B nonaccrual loans and $2.0B 90-day-plus still accruing, suggesting manageable NPL levels relative to the total, but the recovery haircut on $1.2T in loans would be material even at modest discount rates.
On the liability side, deposits of $2.038T (including $1.1T demand), long-term debt of $326.0B, and $353.0B federal funds purchased/repos all remain at face value. The $11.5B operating lease liability (ASC 842) does not extinguish on wind-up. Accrued and other liabilities total $247.5B.
The combination of: (1) goodwill/intangible zero-out ($70.8B), (2) HTM fair-value deficit ($81.2B), (3) loan book haircuts, and (4) face-value liabilities fully intact is what drives the MFFAIS CLV to -$87.9B. No prior filing was provided for QoQ change comparison.
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