FIRST BANCORP /PR/ (0001057706) (Filer)

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)) 2

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 withany newor revisedfinancial accountingstandards providedpursuant toSection 13(a)of

the Exchange Act.

☐

Item 2.02

Results of Operations and Financial Condition.

October22,2026,FirstBanCorp.(the“Corporation”),thebankholdingcompanyforFirstBankPuertoRico

(“FirstBank” or the

“Bank”),issued a pressrelease announcing its unauditedresults of operationsfor the quarterended

September

30,2026.AcopyofthepressreleaseisattachedheretoasExhibit99.1andisincorporatedhereinby

reference.

A copy

of thepresentation thatthe Corporationwill useat itsconference callto discussits financialresults forthe

quarter

endedSeptember30,2026isattachedheretoasExhibit99.2andisincorporatedhereinbyreference.As

announced in a press release dated

September 23, 2026, the call may beaccessed via a live Internet webcastat 10:00

a.m.

EasterntimeonThursday,October22,2026,throughtheCorporation’sinvestorrelationswebsite:

www.fbpinvestor.com or through the dial-in

telephone number 833-461-5787or 585-542-9983. Theparticipant 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 Earningsfor the quarter ended

September 30, 2026

99.2

First BanCorpConferenceCall Presentation– FinancialResults forthe quarterended 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. 4

Exhibit Index

Exhibit

Description of Exhibit

99.1

Press

ReleasedatedOctober22,2026-FirstBanCorpAnnouncesEarningsforthequarterended

September 30, 2026

99.2

First BanCorp Conference Call Presentation –

Financial Results for the quarter ended September30, 2026

104

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

Exhibits 99.1

and 99.2referenced therein,shall not bedeemed “filed”for purposesof Section 18of the

Securities Exchange

Act of 1934,as amended, norshall Exhibits 99.1and 99.2 bedeemed incorporated

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

SIGNATURE

Pursuant to therequirements of theSecurities Exchange Actof 1934, theregistrant has dulycaused this report

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

Date: October 22, 2026

First BanCorp.

By:/s/ Said OrtizName:Said Ortiz Title:EVP and Chief Financial Officer