Bank of America presents a buying opportunity following a 6.5% YTD decline, with shares now trading at a discount to peers on earnings (11.9x P/E vs. 13.6x peer median) and EV/EBITDA (12.2x vs. 39.0x median). A dramatic jump in Smart Money score to 0.237 in Q1 2026 from near-zero in prior quarters shows strong institutional accumulation. EPS recovery to $3.82 in 2025, a halving of total debt to $366B, and recent regulatory clearance on living wills support a constructive view.