Zions Bancorporation N.A.

ZION
Financial Analysis · Updated May 29, 2026 · Coverage 2026-Q2
Latest Q Revenue
$740M
Q4 2024
TTM ROIC
16.5%
FY2023 · Net Income / Average Tangible Common Equity (ROTCE); note: AOCI-adjusted ROTCE ~9.5%
Diluted Shares
151M
FY2023 · +0.7% (dilution)

Business Overview


source: coverage-next-full | ticker: ZION | step: "01" | created: 2026-05-29

Step 01 — Company Overview: Zions Bancorporation, N.A.

Company Identity

Zions Bancorporation, N.A. (NASDAQ: ZION) is a large regional bank holding company headquartered in Salt Lake City, Utah. It operates as a single national bank charter following the 2018 consolidation of its seven subsidiary banks into one legal entity. Despite the unified charter, Zions retains seven distinct regional brand banks, each maintaining a local market identity and leadership team.

Founded: 1873 (as Zions Savings Bank & Trust) Charter type: National bank (OCC-regulated) — converted from multi-bank holding company in 2018 Exchange: NASDAQ: ZION Employees: ~10,000 (approximate full-time equivalent) Total Assets: ~$87–90 billion (2024)


Seven Brand Banks

Brand Geography Focus
Zions Bank Utah, Idaho Flagship brand; commercial + retail
California Bank & Trust (CB&T) California Commercial real estate, middle-market
Amegy Bank Texas Energy lending, commercial, Houston-Dallas
National Bank of Arizona (NBAZ) Arizona Commercial real estate, business banking
Nevada State Bank Nevada Commercial, retail; Las Vegas metro focus
Vectra Bank Colorado Colorado Commercial, business banking, Denver market
The Commerce Bank of Washington Washington Commercial banking, Pacific Northwest

The multi-brand strategy is a deliberate differentiator: local management teams and brand loyalty allow Zions to compete with community banks on relationship depth while leveraging the capital and technology of a large institution.


Leadership

Harris H. Simmons — Chairman & Chief Executive Officer

  • Joined Zions 1985; CEO since 1990
  • One of the longest-tenured large-bank CEOs in the US
  • Associated with the Simmons family, which has held significant ownership stakes for decades
  • Conservative, credit-disciplined culture; emphasized organic growth over acquisitive expansion

Paul E. Burdiss — Chief Financial Officer (as of recent years)

Scott McLean — President & COO (prior to 2023 restructuring)

The management team is known for its conservative western banking culture, long tenures, and deep familiarity with the energy and commercial real estate lending cycles that define the Western US.


Business Model Summary

Zions is a traditional spread-lender: it funds itself primarily through core deposits and deploys capital into commercial loans, commercial real estate, and consumer loans. Net interest income typically accounts for ~80–85% of total revenues. Fee income (wealth management, capital markets, treasury management, card fees) provides modest diversification at ~15–20% of revenues.

The bank's competitive positioning rests on:

  1. Regional brand loyalty — Seven recognized local brands with deep relationship banking roots
  2. Commercial real estate expertise — CB&T (California) and NBAZ (Arizona) are sophisticated CRE lenders
  3. Energy lending — Amegy Bank has decades of oil and gas reserve-based lending expertise in Texas
  4. Deposit franchise — Historically above-average deposit betas (slower repricing on the way up), reflecting deep customer relationships

Key Strategic Context (2022–2024)

Zions was materially impacted by the 2022–2023 rate spike due to its large held-to-maturity (HTM) and available-for-sale (AFS) securities portfolio accumulated during the low-rate pandemic era. The resulting accumulated other comprehensive income (AOCI) deficit — peaking at roughly $3–4 billion — significantly depressed GAAP tangible book value per share. Management's primary capital priority shifted to allowing AOCI to naturally run off as securities matured, rather than aggressive buybacks or dividend growth.

This AOCI overhang became a central investor concern, analogous to (though smaller in severity than) Silicon Valley Bank. Zions was able to manage through it given its diversified deposit base and absence of a concentrated venture/tech depositor base.


Footprint & Scale

  • ~430–450 branch locations across seven Western states
  • Concentrated in Utah, California, Texas, Arizona, Nevada, Colorado, Washington
  • Loan portfolio: ~$52–55 billion
  • Deposit base: ~$70–75 billion
  • CET1 ratio: ~10.0–10.5% (adequate but below some peers)

Financial Snapshot


source: coverage-next-full | ticker: ZION | step: "04" | created: 2026-05-29

Step 04 — Financial Snapshot (FY2021–2024)

Income Statement Summary

Metric FY2021 FY2022 FY2023 FY2024E
Net Interest Income ($M) ~$2,100 ~$2,600 ~$2,400 ~$2,350
Noninterest Income ($M) ~$490 ~$490 ~$480 ~$490
Total Revenue ($M) ~$2,590 ~$3,090 ~$2,880 ~$2,840
Provision for Credit Losses ($M) ~$45 ~$175 ~$280 ~$230
Noninterest Expense ($M) ~$1,630 ~$1,760 ~$1,780 ~$1,780
Pre-tax Income ($M) ~$915 ~$1,155 ~$820 ~$830
Net Income ($M) ~$745 ~$875 ~$625 ~$635
Diluted EPS ~$4.80 ~$6.11 ~$4.11 ~$4.15–4.30

Note: FY2024E are analyst consensus estimates; actual reported results may vary.


Key Per-Share Metrics

Metric FY2021 FY2022 FY2023 FY2024E
Diluted EPS ~$4.80 ~$6.11 ~$4.11 ~$4.20
Book Value Per Share ~$39.50 ~$28.00 ~$29.50 ~$33.00
Tangible Book Value/Share (TBV/S) ~$36.00 ~$24.00 ~$25.00 ~$28.50
Dividends Per Share ~$1.52 ~$1.52 ~$1.64 ~$1.64
Shares Outstanding (M) ~155 ~150 ~151 ~151

Critical note on TBV: The collapse in tangible book value from ~$36/share (2021) to ~$24/share (2022) was driven almost entirely by AOCI deterioration — unrealized losses on the bond portfolio flowing through Other Comprehensive Income. This was a non-cash accounting charge, not actual credit losses. However, it raised questions about capital adequacy and created a perception overhang.


Balance Sheet Summary

Metric FY2021 FY2022 FY2023 FY2024E
Total Assets ($B) ~$89 ~$90 ~$87 ~$87
Loans Held for Investment ($B) ~$52 ~$56 ~$55 ~$54
Investment Securities ($B) ~$23 ~$20 ~$19 ~$18
Total Deposits ($B) ~$77 ~$76 ~$73 ~$71
Total Equity ($B) ~$6.1 ~$4.2 ~$4.5 ~$5.0
AOCI Component of Equity ($B) ~$(0.1) ~$(3.3) ~$(2.8) ~$(2.2)

Profitability Ratios

Ratio FY2021 FY2022 FY2023 FY2024E
Return on Assets (ROA) ~0.85% ~0.97% ~0.71% ~0.73%
Return on Equity (ROE) ~12.4% ~18.0% ~14.0% ~13.0%
Return on Tangible Common Equity (ROTCE) ~13.5% ~23.0%* ~16.5% ~15.0%
Net Interest Margin (NIM) ~2.77% ~3.16% ~3.05% ~2.98%
Efficiency Ratio ~63% ~57% ~62% ~63%

*FY2022 ROTCE inflated due to low tangible equity base from AOCI; less meaningful as performance indicator.


Credit Quality Metrics

Metric FY2021 FY2022 FY2023 FY2024E
Nonperforming Loans (NPL) / Total Loans ~0.35% ~0.30% ~0.55% ~0.70%
Net Charge-offs / Average Loans ~0.04% ~0.08% ~0.18% ~0.25%
Allowance for Loan Losses / Total Loans ~1.12% ~1.15% ~1.25% ~1.30%
Provision for Credit Losses ($M) ~$45 ~$175 ~$280 ~$230

Credit quality deteriorated modestly in 2023–2024 as the CRE cycle pressured some loan categories. Still well within manageable range relative to regional bank peers.


Capital Ratios

Ratio FY2021 FY2022 FY2023 FY2024E
CET1 Ratio ~10.2% ~10.0% ~10.2% ~10.5%
Tier 1 Capital Ratio ~10.5% ~10.3% ~10.5% ~10.8%
Total Capital Ratio ~12.0% ~11.8% ~12.0% ~12.3%
Tangible Common Equity / Tangible Assets ~6.2% ~4.1% ~4.3% ~4.9%

Note on capital ratios: AOCI exclusion from CET1 calculation (for banks under AOCI opt-out) means CET1 looked better than the underlying capital quality during 2022–2023. Regulatory capital ratios did not capture the economic deterioration in book value.


Dividend & Capital Return

Metric FY2021 FY2022 FY2023 FY2024E
Dividends Per Share $1.52 $1.52 $1.64 $1.64
Dividend Payout Ratio ~32% ~25% ~40% ~39%
Share Repurchases ($M) ~$200 ~$300 ~$0 ~$50–100
Total Capital Return ($M) ~$435 ~$525 ~$250 ~$300

Buyback activity essentially ceased in 2023 as management prioritized AOCI recovery and capital preservation post-SVB regional bank stress.


AOCI Trajectory — Key Valuation Driver

The AOCI deficit is a defining characteristic of ZION's investment case:

Period AOCI ($B) TBV/S Impact
Dec 2021 ~$(0.1) Minimal
Dec 2022 ~$(3.3) ~$(21/share)
Dec 2023 ~$(2.8) ~$(18/share)
Dec 2024E ~$(2.2) ~$(14/share)
Dec 2025E ~$(1.5) ~$(10/share)
Dec 2026E ~$(0.8) ~$(5/share)

Estimates based on expected securities maturities and amortization; actual outcome depends on reinvestment decisions and rate path.

As the AOCI deficit naturally shrinks (securities mature or are sold), GAAP tangible book value will recover toward economic/intrinsic value — this is the core bull thesis.

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $ZION.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
GET /api/v1/research/ZION/fundamental$1.00 · Bearer token required
Markdown: /stocks/zion/financials/md · → thesis · → memo