Owner Scorecard


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BMA, Macro Bank Inc.

Banks financial

A balance-sheet business, read on book value, net interest margin and credit losses rather than an earnings multiple.

There will likely continue to be adjustments in transportation, electricity, gas, prepaid medicine, and other regulated prices that had been lagging behind those of non-regulated goods and services.

During 2025 the financial system delinquency levels increased to 5.3% from 1.6% in December 2024, while the coverage ratio of the aggregate financial system (measured as allowances over total non-performing loans under Central Bank rules) decreased 70 percentage points to 94% in December 2025 from 159% in December 2024.

Latest annual: FY2024 20-F · figures as filed, in ARS
BMA · Macro Bank Inc.
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2024
ARS 2.18T
−6.4% YoY · 58% 5-yr CAGR
Vital signs · FY2024, with 5-yr average
Revenue ARS 2.18T 5-yr avg ARS 1.69T
Return on equity 8% 5-yr avg 23%
Return on tangible equity 8% 5-yr avg 23%
Equity / assets 27.9% 5-yr avg 25.3%

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

What moves the needle
Net interest margin, loan losses, and book value. A lender is read on the quality of its balance sheet, not an earnings multiple, and the worst year of credit losses matters more than the best. On its own account, the filing leans hardest on pricing power & competition, set against the numbers in what the filing emphasizes, below.
Is it a good business?
Return on equity has run high across the record (median 24%, above 12% in 6 of 8 years). A bank that earns above its cost of equity through the cycle compounds book value; whether this one did it by underwriting discipline or by reaching for risk is what the 10-K, and the worst years in the record, will tell you.

Every line is arithmetic on the company's filings, shown in full in the sections below.

II

The record

Ten years of arithmetic, read across the cycle.

III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2024 20-F · source on SEC EDGAR →

Is it a good business?

  • Below the cost of equity
    Net income ARS 325.5B ÷ equity ARS 4.05T
    Industry peers: median 9%
    What this means

    The bank's north star, what it earns on shareholders' capital. Cost of equity is roughly 10%, so a return durably above that builds value and below it destroys it. One year is noisy; the durability across a full credit cycle is what counts.

  • Modest
    Net income ÷ (equity − goodwill ARS 0 − intangibles ARS 0)
    Industry peers: median 9%
    What this means

    The cleaner return, stripping out the goodwill paid for past acquisitions. This is the number a buyer of the whole bank actually earns on the hard capital.

  • Not enough data
    Industry peers: median 50%
    What this means

    Noninterest expense or revenue missing.

Is it sound?

  • Capital (equity / assets) 27.9%
    Well capitalized
    Equity ARS 4.05T ÷ assets ARS 14.49T
    What this means

    A plain-English leverage read: how much of the balance sheet is the owners' own money. This is a rough proxy; the regulatory figure is the CET1 ratio, which is risk-weighted and reported in the filing. The point is the same, how much loss the bank can absorb before depositors are at risk.

  • Mostly deposit-funded
    Deposits ARS 7.77T ÷ assets ARS 14.49T
    What this means

    Low-cost, sticky deposits are a bank's real moat, the cheap raw material it lends out at a spread. A bank funded mostly by deposits earns more durably than one that rents its money in the wholesale market.

  • Credit cost
    Not enough data
    What this means

    Provision or net interest income missing.

The franchise and the credit cycle

  • Not enough data
    What this means

    The deposit mix isn't cleanly tagged in the filings' structured data; the funding read above carries what is.

  • Not enough data
    What this means

    Not derivable from the filings' structured data — some filers carry recoveries only on segment axes, and a gross figure dressed as net would be a wrong number.

All figures as filed; the source filing is linked above.

Peers, Banks

The same industry, side by side on the bank lens. Each column names the period it is read over; the group median at the foot is the line to read each figure against.

CompanyRevenuelatest FY, USDROEmedian over the recordROTCEmedian over the recordEfficiencymedian over the recordNII / assetsmedian over the recordNoninterest-bearing sharelatest FY
MUFGMitsubishi UFJ Financial Group Inc.$43.8B6%7%71%0.7%
BCSBarclays PLC$35.0B6%7%0.8%
NWGNatWest Group plc$21.8B8%9%40%1.2%
BMOBank Of Montreal$16.4B11%13%1.5%
NTBThe Bank of N.T. Butterfield & Son Limited$364M19%20%2.5%
PGCPeapack-Gladstone Financial Corporation$283M9%9%61%2.4%22%
BMAMacro Bank Inc.as filed: ARS 2.18T24%24%22.3%
AVALGRUPO AVAL ACCIONES Y VALORES S.A.as filed: COP 11.88T13%22%30%2.6%
Group median10%11%2.0%
IV

The price

What a price has to assume.

What the price implies

price / tangible book

Enter the home-market price, not the US ADR quote. Macro Bank Inc. reports in ARS, and every figure here (owner earnings, book value, the share count) is on that ARS, ordinary-share basis. Enter the price on the same basis: the local-exchange quote per ordinary share in ARS. A US ADR price in dollars bundles the ADR-to-ordinary ratio and the exchange rate, so it will not reconcile with these figures and would throw the multiple off.

A bank is worth a multiple of its tangible book value, and the multiple it deserves is set by the return it earns on that book. Type today’s price; we show what you would be paying against what Macro Bank Inc.’s record justifies.

ARS 
The assumptions

Tangible book / share, delivered123%/yr’19→’24

The justified multiple is (return on tangible equity − growth) ÷ (cost of equity − growth). A bank earning exactly its cost of equity is worth about one times tangible book; the premium above that prices each point of durable excess return. A higher cost of equity lowers the justified multiple for a bank.

Enter a price above to run it.

Price / tangible book
Justified by the return
Normalized return on tangible equity24%
Price / book
Earnings yield
P/E (3-yr avg ’22–’24)
Graham’s price gate

Graham applied the same standards to financial enterprises (Intelligent Investor ch.14): the 15× multiple cap on averaged earnings, and P/E times price-to-book at most 22.5. The gate marks the bargain-hunter’s floor, not a verdict.

Tangible book ARS 4.05T on 639M shares, a 24% normalized return on it. The dials set the multiple such a return would justify; your price sets the multiple you are paying. It assumes the bank keeps earning that return; a credit cycle, a rate shock or a bad acquisition changes it, which is what the record and the 10-K are for.

Cite: Owner Scorecard, "Macro Bank Inc. (BMA), the owner's record," https://ownerscorecard.com/c/BMA, data as of 2026-08-17.

Manual order: ← BLX its page in the Manual BMHL →

Industry order: ← BLX the Banks chapter BMO →