{"schema_version":"secwatch.filing_event.v1","accession":"0000732417-26-000037","form_type":"8-K","ticker":"HBIA","cik":"0000732417","company_name":"HILLS BANCORPORATION","filed_at":"2026-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.691508+00:00","generated_at":"2026-05-15T04:20:05.549694+00:00","sec_items":["2.02","7.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Hills Bancorporation Q1 2026 net income $21.9M; capital ratio 11.7%","bullets":["Unaudited net income of $21.9M for quarter ended March 31, 2026.","Management-defined capital ratio of 11.7% (non-regulatory, ESOP-adjusted).","Community Bank Leverage Ratio (primary regulatory metric) approximately 13.15% as of March 31, 2026.","Results announced on April 20, 2026; no comparative prior-period figures provided."],"urls":{"canonical":"https://secwatch.observer/filing/0000732417-26-000037","json":"https://secwatch.observer/filing/0000732417-26-000037.json","markdown":"https://secwatch.observer/filing/0000732417-26-000037.md","text":"https://secwatch.observer/filing/0000732417-26-000037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000037/0000732417-26-000037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000037/hbia-20260420.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:20:05.549694+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":"311efd6bb01fd58cd63398e4f3e07bc3f5513d87","claim":"HILLS BANCORPORATION reported the quarter ended March 31, 2026 results: net income $21.9 million.","evidence_excerpt":"On April 20, 2026, Hills Bancorporation announced to its shareholders unaudited net income of $21.9 million and an unaudited capital ratio of 11.7% for the quarter ended March 31, 2026.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000037/0000732417-26-000037-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2026"},{"label":"Net income","value":"$21.9 million"},{"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"}