{"schema_version":"secwatch.filing_event.v1","accession":"0000708781-26-000028","form_type":"8-K","ticker":"CASS","cik":"0000708781","company_name":"CASS INFORMATION SYSTEMS INC","filed_at":"2026-07-23T12:10:20+00:00","discovered_at":"2026-07-23T12:15:00.560957+00:00","generated_at":"2026-07-23T12:15:12.146044+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Cass Information Systems reports record Q2 net income of $10.6M, EPS $0.81; declares $0.32 dividend","bullets":["Record net income from continuing ops $10.6M, diluted EPS $0.81; adjusted EPS $0.71, up 22.4% YoY.","Net interest margin expanded to 4.00% from 3.78% in Q2 2025; transportation dollar volumes up 7.4%.","Personnel expenses down 2.4% YoY; no loan charge-offs; non-performing loans reduced 76.4% from Dec 2025.","Board declared Q3 dividend of $0.32/share, payable Sept 14, 2026 to holders of record Sept 4, 2026.","Repurchased 65,557 shares at weighted avg price $46.23 in Q2."],"urls":{"canonical":"https://secwatch.observer/filing/0000708781-26-000028","json":"https://secwatch.observer/filing/0000708781-26-000028.json","markdown":"https://secwatch.observer/filing/0000708781-26-000028.md","text":"https://secwatch.observer/filing/0000708781-26-000028.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/708781/000070878126000028/0000708781-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/708781/000070878126000028/cass-20260721.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-23T12:15:12.146044+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}