---
schema_version: "secwatch.filing_event.v1"
accession: "0000737875-26-000013"
form_type: "8-K/A"
ticker: "FKYS"
cik: "0000737875"
company_name: "FIRST KEYSTONE CORP"
filed_at: "2026-03-31T23:59:59+00:00"
generated_at: "2026-05-15T08:18:08.058426+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.72
calibrated_materiality_score: 0.72
confidence: "high"
source: SEC EDGAR
---

# First Keystone revises FY2025 net income down to $6.15M, EPS $0.99 from $7.62M/$1.22 on higher credit losses

## Summary
- Net income revised to $6.152M ($0.99/sh) from initially reported $7.622M ($1.22/sh) due to allowance for credit losses adjustment.
- Provision for credit losses increased $3.601M vs prior year (original $1.273M) due to two large charge-offs and a CRE loan non-accrual.
- Total interest income revised to $5.777M (+8.1% YoY) from $5.843M (+8.2%) after adjustment.
- Total assets $1.531B (+7.2% YoY); stockholders' equity up $6.278M (+5.9%) driven by AOCI improvement.
- Dividends of $1.12/sh exceeded net income of $0.99/sh for FY2025.

## SEC filing metadata
- accession: 0000737875-26-000013
- form_type: 8-K/A
- ticker: FKYS
- cik: 0000737875
- company_name: FIRST KEYSTONE CORP
- filed_at: 2026-03-31T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.72
- calibrated_materiality_score: 0.72
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/737875/000073787526000013/0000737875-26-000013-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/737875/000073787526000013/fkys-20260130x8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000737875-26-000013
- JSON: https://secwatch.observer/filing/0000737875-26-000013.json
- Plain text: https://secwatch.observer/filing/0000737875-26-000013.txt

## Key facts
- Earnings Releases
  FIRST KEYSTONE CORP reported the quarter and year ended December 31, 2025 results: net income $6,152,000, EPS $0.99.
  - Period: the quarter and year ended December 31, 2025
  - Net income: $6,152,000
  - EPS: $0.99
  - Result: preliminary results
  source text: Net income for the year ended December 31, 2025 was $6,152,000. Net income per share was $0.99
  evidence_url: https://www.sec.gov/Archives/edgar/data/737875/000073787526000013/0000737875-26-000013-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.