{"filings":[{"id":760796,"accession_number":"0001193125-26-250015","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2026-06-01T13:12:34+00:00","items":["1.01","5.02","8.01","9.01"],"status":"ready","headline":"Bogota Financial Corp. to merge with GSL Savings Bank; assets expected to exceed $1B","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Merger agreement signed; GSL Savings Bank to merge into Bogota Savings Bank; closing expected H2 2026.","Pro forma consolidated assets increase from ~$877.2M to ~$1.0B post-merger.","Frank Giancola (GSL CEO) to become EVP/COO of Bogota; employment agreement includes $250K base salary + bonus.","Transaction unanimously approved by all boards; subject to regulatory approvals.","Merger projected to be accretive to Bogota Financial's 2026 net income, EPS, and fully converted tangible book value."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":472001,"accession_number":"0000943374-26-000196","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2026-05-15T20:41:02+00:00","items":["5.07"],"status":"ready","headline":"Bogota Financial Corp. holds 2026 annual meeting, re-elects directors and ratifies auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Peter T. Donnelly and John Masterson elected directors with ~10.87M for each, ~844K broker non-votes.","Ratification of S.R. Snodgrass, P.C. as auditor for FY 2026: 11.78M for, 224K against, 38K abstain.","Advisory say-on-pay approved with 10.79M for, 375K against; 844K broker non-votes.","Advisory vote favored say-on-pay every three years (8.97M for 3 years vs 2.16M for 1 year).","Board to decide on future say-on-pay frequency within 150 days of meeting."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":95454,"accession_number":"0000943374-26-000189","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2026-05-06T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial Q1 net income $706k ($0.06/sh); net interest margin expands to 2.20%","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net income $706k vs $731k YoY; EPS flat at $0.06.","Net interest income rose 23% to $4.4M; margin expanded 54 bps to 2.20%.","Total deposits fell $51.6M (7.9%) to $600.9M; FHLB borrowings up 24.2% to $115.9M.","Loans decreased $8.2M; delinquent loans increased to 4.39% of total loans.","Repurchased 14,313 shares for $119k under current buyback program."],"consensus_eps_estimate":null,"consensus_eps_actual":0.06,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2026-Q1","consensus_source":"xbrl_only","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":108542,"accession_number":"0000943374-26-000154","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2026-03-31T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"EVP and Chief Lending Officer Robert Walsh to retire; consulting agreement signed","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Robert Walsh, EVP and Chief Lending Officer, retires effective March 31, 2026.","Receives $15,000 lump sum for pro-rated 2026 bonus; all unvested stock options immediately vest.","Consulting services from April to July 2026 at $10,000/month; one-year non-solicitation.","No named successor; consulting arrangement to aid transition."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":108541,"accession_number":"0000943374-26-000085","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2026-02-13T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial reports FY2025 net income $2.1M vs prior year loss $2.2M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q4 2025 net income $680K ($0.05 EPS) vs net loss $930K ($0.07 EPS) in Q4 2024.","Full-year net interest income rose 46.6% to $15.5M on lower deposit costs and reduced borrowings.","Total assets fell 6.9% to $904.9M; net loans decreased 9.0% to $647.6M.","Deposit costs dropped 43 bps to 3.30% for 2025; FHLB advances down 45.8% to $93.3M.","Company repurchased 123,603 shares in FY2025 for $1.1M; new branch planned in Central/Southern NJ by early summer 2026."],"consensus_eps_estimate":null,"consensus_eps_actual":0.17,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2025-FY","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":124988,"accession_number":"0000943374-25-000457","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-11-03T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial Q3 net income $455K vs year-ago loss; nine-month net income $1.4M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q3 2025 net income $455K ($0.04/sh) vs net loss $367K ($0.03/sh) in Q3 2024.","Nine-month 2025 net income $1.4M ($0.11/sh) vs net loss $1.2M ($0.10/sh) YoY; includes $543K death benefit.","Net interest margin 1.80% in Q3 2025 vs 1.15% in Q3 2024; net interest income up 46.6% to $3.9M.","Assets down 4.7% to $925.8M; non-performing loans up to 2.21% of assets; no charge-offs.","Regulatory approval received for repurchase of up to 237,590 shares; 4,821 shares bought to date."],"consensus_eps_estimate":null,"consensus_eps_actual":0.11,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2025-Q3","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":141681,"accession_number":"0000943374-25-000374","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-08-12T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"Bogota Financial Corp. adopts sixth stock repurchase program for up to 237,590 shares (5% of float)","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Regulatory approval received for repurchase of up to 237,590 shares (~5% of outstanding, excluding MHC shares).","This is the Company's sixth repurchase program; no expiration date set.","Shares may be bought in open market, private transactions, or under Rule 10b5-1 plans.","Repurchases subject to market conditions, stock price, and alternative capital uses."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":141680,"accession_number":"0000943374-25-000346","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-07-31T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial reports Q2 net income $224k vs year-ago loss; NIM expands 53 bps","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net income of $224k ($0.02 per share) for Q2 2025 vs net loss of $432k ($0.03) in Q2 2024; net interest margin rose 53 bps to 1.74%.","Six-month net income $955k ($0.08) vs net loss $873k ($0.07) in prior year; includes $543k one-time death benefit from BOLI.","Total assets down 5.1% to $921.8M; loans decreased 2.6%, deposits down 2.2%; FHLB advances cut 21%.","Completed 5th stock buyback; tangible book value per minority share rose to $29.10 from $22.04 at IPO.","Delinquent loans increased $6.1M to $20.4M due to one CRE loan of $7.1M; no loan charge-offs during period."],"consensus_eps_estimate":null,"consensus_eps_actual":0.08,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2025-Q2","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":159580,"accession_number":"0000943374-25-000213","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-05-20T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Bogota Financial re-elects directors Hanson and Reiner, ratifies auditor at annual meeting","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["William Hanson re-elected with 10,105,504 votes for, 319,534 withheld; 958,817 broker non-votes.","John G. Reiner re-elected with 9,980,835 votes for, 444,203 withheld; 958,817 broker non-votes.","Auditor S.R. Snodgrass ratified for FY2025: 11,167,212 for, 197,075 against, 19,568 abstain."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.15,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":159579,"accession_number":"0001193125-25-109420","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-05-01T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial posts Q1 net income of $731K vs year-ago loss; one-time death benefit helps","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net income of $731K ($0.06/share) vs net loss of $441K ($0.03/share) in prior year period.","Net interest income increased $942K to $3.6M due to lower deposit costs and higher loan yields.","Recorded $543K one-time death benefit from bank-owned life insurance.","Total assets decreased $41.3M to $930.2M; deposits down $9.2M; FHLB advances down $32.4M.","No stock repurchase program outstanding; 238,258 shares repurchased under prior program at $1.7M."],"consensus_eps_estimate":null,"consensus_eps_actual":0.06,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2025-Q1","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":177953,"accession_number":"0000943374-25-000106","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-02-18T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial posts Q4 net loss $0.07/sh, FY net loss $0.17/sh; balance sheet restructured","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net loss of $930k ($0.07/sh) in Q4 2024 vs net loss of $1.2M ($0.09/sh) in Q4 2023.","Full year net loss of $2.2M ($0.17/sh) vs net income of $643k ($0.05/sh) in 2023.","Restructured balance sheet via branch sale-leaseback ($9.0M gain) and $66.0M security sale ($8.9M loss); reinvested $32.7M at 5.60% yield.","Net interest margin fell 55 bps to 1.16% for 2024; non-performing assets rose to $14.0M (1.44% of assets).","Repurchased 188,047 shares under approved program at $1.4M cost; program allows up to 237,090 shares."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.17,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2024-FY","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":177950,"accession_number":"0000943374-25-000041","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K/A","filed_at":"2025-02-03T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Bogota Financial appoints Peter T. Donnelly to board, effective March 26, 2025","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Peter T. Donnelly appointed to board of directors, effective March 26, 2025.","Will serve on Audit Committee and IT Committee.","No arrangements or understandings with any other person regarding his appointment.","No transactions requiring disclosure under Item 404(a) of Reg S-K."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":177952,"accession_number":"0000943374-25-000026","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-01-30T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Bogota Financial appoints Peter T. Donnelly to board, effective March 26, 2025","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Peter T. Donnelly appointed to board of directors, effective March 26, 2025.","Will serve on Audit Committee and IT Committee.","No arrangements or understandings with any other person; no related-party transactions requiring disclosure."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":177951,"accession_number":"0001193125-25-001946","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2025-01-06T23:59:59+00:00","items":["1.01","2.02","9.01"],"status":"ready","headline":"Bogota Financial completes sale-leaseback of three branches for $9M gain and restructures securities for $8.9M loss","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Sold three branch offices for $12.5M cash, resulting in $9.0M pre-tax gain; entered 15-year leaseback.","Sold $66M amortized cost securities ($57.1M market) with 1.89% yield, realizing $8.9M pre-tax loss.","Reinvested proceeds into securities yielding ~5.49% and will fund loans at 6.50-7.75% to improve NIM.","Removes held-to-maturity designation on remaining HTM securities.","CEO states repositioning strengthens balance sheet and adds shareholder value without hurting regulatory capital."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":194657,"accession_number":"0001193125-24-250291","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2024-11-04T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial corrects Q3 2024 results: net loss widens to $367K due to $300K interest expense error","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Interest expense on deposits understated by $300,000 due to misstatement of CD rates; corrected results filed Nov 1, 2024.","Q3 2024 net loss revised to $367K ($0.03/sh) from $147K ($0.01/sh); nine-month loss now $1.24M vs $1.02M.","Net interest margin compressed to 1.15% (Q3) and 1.18% (9M) vs 1.47% and 1.82% prior year respectively.","Cost of deposits rose to 3.95% average for 9M 2024, up 128 bps from 2.67% a year ago.","Company repurchased 163,790 shares for $1.2M under its approved buyback program."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.1,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2024-Q3","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":210962,"accession_number":"0001193125-24-190091","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2024-08-01T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Bogota Financial Corp. posts Q2 net loss of $432K vs profit of $857K year ago","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net loss of $432,000 ($0.03 per share) for Q2 2024, vs net income of $857,000 ($0.07 per share) in Q2 2023.","Net interest income fell 36.1% to $2.7M; net interest margin dropped to 1.21% from 1.96%.","Total assets increased 3.8% to $974.7M; deposits up 3.8% to $649.1M; net loans down 1.0% to $707.6M.","Repurchased 107,323 shares at $735,000 under $4.9M authorized buyback program.","Credit stable: no charge-offs, ACL 0.39% of loans, non-performing assets at 1.33% of assets."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.07,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":"2024-Q2","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":229431,"accession_number":"0000943374-24-000185","cik":1787414,"company_name":"Bogota Financial Corp.","ticker":"BSBK","form_type":"8-K","filed_at":"2024-05-17T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Bogota Financial Corp. Reports Annual Meeting Vote Results; Kevin Pace Elected Director","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Kevin Pace elected as director with 11,294,725 votes for, 332,274 withheld, and 946,444 broker non-votes.","Ratification of S.R. Snodgrass P.C. as independent auditor for fiscal 2024: 12,317,579 for, 212,105 against, 43,759 abstentions.","Annual meeting held on May 16, 2024; all matters voted upon as recommended by management."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":108491139.01070155,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}