{"schema_version":"secwatch.filing_event.v1","accession":"0000708781-23-000021","form_type":"8-K","ticker":"CASS","cik":"0000708781","company_name":"CASS INFORMATION SYSTEMS INC","filed_at":"2023-07-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.456414+00:00","generated_at":"2026-06-13T05:55:59.753116+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cass Q2 EPS $0.52 vs $0.62 YoY; net income down 16.6%; dividend declared $0.29","bullets":["Net income $7.1M ($0.52 diluted EPS) vs $8.6M ($0.62) in Q2 2022, a 16.6% decline.","Total revenues increased $4.0M (9.0%) YoY; net interest margin expanded to 3.25% from 2.54%.","Transportation dollar volumes fell 14.9% YoY to $9.7B due to lower freight rates and fuel costs.","Personnel expenses rose 13.1% and non-personnel expenses up 30.3% due to tech investments.","Board declared $0.29/share dividend payable Sept 15, 2023 to holders of record Sept 5, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000708781-23-000021","json":"https://secwatch.observer/filing/0000708781-23-000021.json","markdown":"https://secwatch.observer/filing/0000708781-23-000021.md","text":"https://secwatch.observer/filing/0000708781-23-000021.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/708781/000070878123000021/0000708781-23-000021-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/708781/000070878123000021/cass-20230720.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T05:55:59.753116+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"547ee029210656eae6a68bc4fbd44ca7b18f39ad","claim":"CASS INFORMATION SYSTEMS INC reported financial results for second quarter of fiscal 2023.","evidence_excerpt":"On July 20, 2023, Cass Information Systems, Inc. (the “Company”) issued a press release announcing its financial results for the second quarter of fiscal 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/708781/000070878123000021/0000708781-23-000021-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}