Finvest
BNS Banks · Canadian bank · Dividend · LatAm · Thesis updated July 15, 2026

Scotiabank is improving, but credit still bites

01 Running thesis

Better bank, messier credit

The bull case is that Scotiabank's new playbook is working. The bank wants deeper customer relationships, not just more loans. Management says return on equity is tracking toward 14% or better a year ahead of its Investor Day plan. In Q2 2026, pre-tax pre-provision profit, which is profit before taxes and loan-loss charges, rose 16% year over year.

International Banking is the surprise bright spot. Net interest margin, which is the spread between what the bank earns on loans and pays on deposits, reached 476 basis points in Q2 2026. Mexico also did better than feared, with revenue up 8% and earnings up 25% year over year.

The bear case is credit. Impaired provisions for credit losses, which are charges for loans already showing trouble, rose to 61 basis points in Q2 2026. One corporate file in Brazil added about 7 basis points, but retail credit is also taking longer to heal. Management now expects impaired PCLs to stay in the mid-50 basis point range for the rest of 2026.

So the story is mixed. Scotia is becoming more focused and more profitable, and valuation looks supportive. But the bank still has a weaker financial health profile because credit costs remain high and can move in jumps.

May 2026Q2 2026 showed stronger execution, with pre-tax pre-provision profit up 16% year over year and International Banking margin at 476 basis points. The offset was credit: impaired PCLs rose to 61 basis points, helped by one Brazil corporate file, and guidance now points to a slower credit recovery.
Feb 2026Q1 2026 increased confidence in the value-over-volume plan. Management said return on equity was tracking ahead of Investor Day expectations and could reach the 14% plus medium-term target one year early.
Dec 2025Scotia showed more proof of its primary-client strategy. It launched U.S. cash management after a pilot, moved International commercial banking to a cash-first rule, and said the U.S. produced 50% of GBM earnings in fiscal 2025.
Aug 2025Q3 2025 suggested credit costs were stabilizing after the tariff-related reserve build. Management also framed 2026 as a pivot-to-growth year, with Mortgage Plus and U.S. GBM gaining traction.
May 2025The bank built $346 million of performing PCLs for tariff uncertainty, which clouded the credit path. A 20 million share buyback and unchanged 5% to 7% fiscal 2025 EPS growth target showed capital confidence.
Feb 2025Scotia closed its KeyCorp investment and announced exits from direct operations in Colombia, Costa Rica, and Panama in exchange for a minority stake. Capital redeployment improved the strategic story, but tariff scenarios and high credit costs kept the risk view cautious.
Dec 2024The bank cut more than $9 billion of risk-weighted assets from International Banking in 2024 and showed strong Mortgage Plus penetration. Management also sounded confident in 2025 EPS growth and double-digit growth in 2026.
Aug 2024The first thesis centered on Scotia's shift from volume to value and its 14.9% KeyCorp investment as a capital-efficient U.S. move. Credit costs were still high, and International Banking faced macro pressure.
02 Business model

Deposits first, loans second

Scotiabank makes money the normal bank way: it takes deposits, makes loans, earns fees, manages wealth assets, and runs capital markets services for companies and institutions. The new strategy changes which business it wants. Scotia is trying to win the main banking relationship first, then lend to that customer.

In Canadian retail, that means day-to-day accounts, deposits, mortgages, credit cards, and loyalty rewards. Mortgage Plus is a key example. In 2025, management said it accounted for about 90% of new mortgage originations year to date, meaning many mortgage customers also added other Scotia products.

In commercial banking, the rule is even clearer. Management has moved to a cash-first strategy. If a business customer does not bring cash management to Scotia, the bank is less willing to lend. That should improve returns, but it may slow volume growth if customers only want credit.

Global Banking and Markets is being reshaped too. Scotia is building U.S. capital markets and cash management capabilities, while running off its Asia portfolio. Management has also signaled interest in $200 million to $400 million tuck-in deals to get U.S. FDIC insurance or an offshore booking point.

03 Product portfolio

What Scotia sells

Cash cow

Canadian Banking

This is the core domestic bank: deposits, mortgages, cards, and business banking. The focus is on customers who use Scotia as their main bank, not just as a lender.

Growth engine

Mortgage Plus

Mortgage Plus bundles a mortgage with extra products. Management said it made up about 90% of new mortgage originations year to date in Q3 2025.

Steady

Scene+ and savings accounts

Scene+ gives Scotia a loyalty hook across everyday spending. The new Scotia High Interest Savings Account is relationship-based, with tiered rates meant to keep more deposits inside the bank.

Growth engine

International Banking

This segment covers key non-Canadian markets, with Mexico standing out in Q2 2026. The segment margin reached 476 basis points, helped by Latin America rate cuts and Caribbean margin strength.

Steady

Global Wealth Management

Wealth earns fees from advice, mutual funds, and client assets. The franchise had strong momentum, including record mutual fund sales in the internal thesis.

Option

Global Banking and Markets

GBM serves companies and institutions through lending, trading, advisory, and capital markets. Scotia is growing its U.S. corporate business and running off its Asia portfolio.

Option

Scotia Intelligence and Scotia Navigator

These are internal AI platforms meant to put data and AI tools into employee workflows. The payoff depends on whether they lower costs, improve risk decisions, or speed up service.

04 Business segments

Four engines, one credit cycle

Canadian Banking36%modest
International Banking28%growing fast
Global Wealth Management18%modest
Global Banking and Markets18%modest

Segment mix uses Q2 2026 net income by business line from Scotiabank's Q2 2026 reporting. Canadian Banking is the largest profit source, but International Banking is a major driver of the current thesis.

05 Risk factors

What could go wrong

Retail credit stays worse for longer

High impact · High odds

Higher rates are still pressuring borrowers. Management now expects impaired PCLs to stay in the mid-50 basis point range for the rest of 2026, instead of falling faster. Ontario and the GTA mortgage book have already shown weakness.

We watchImpaired PCL ratio, early-stage delinquencies in Canadian credit cards and unsecured lending, and Ontario mortgage delinquency trends.

One-off corporate losses keep repeating

Medium impact · Medium odds

Q2 2026 included one Brazil corporate file that added about 7 basis points to all-bank impaired PCLs. Management says this was idiosyncratic, meaning company-specific, not a sign of a wider problem. The risk is that more so-called one-offs appear in Global Banking and Markets or International Banking.

We watchWholesale impaired PCLs, named corporate credit losses, and any rise in watchlist loans in Brazil or GBM.

Mexico macro slows the rebound

Medium impact · Medium odds

Mexico delivered a strong Q2 2026, with earnings up 25% year over year. That matters because Mexico is a core market for Scotia. But management had also discussed slow Mexican GDP growth of about 0.5% for 2026, so the strong quarter still has to prove it can last.

We watchMexico revenue growth, earnings growth, and management commentary on Mexican GDP and consumer credit.

Value over volume limits growth

Medium impact · Medium odds

The strategy is to walk away from lower-return loans and focus on primary clients. That can lift return on equity, but it may cap balance sheet growth if customers do not bring deposits or cash management. Commercial banking's cash-first rule makes this trade-off clear.

We watchLoan growth versus deposit growth, primary client additions, and commercial cash management adoption.

Small M&A brings execution risk

Low impact · Medium odds

Management has signaled readiness for $200 million to $400 million tuck-in deals. The targets are specific: U.S. FDIC insurance for capital markets or an offshore booking point. Small deals can help, but they still bring integration, regulatory, and culture risk.

We watchAny announced U.S. or offshore acquisition, price paid, regulatory approvals, and capital ratio impact.