{"schema_version":"secwatch.filing_event.v1","accession":"0000894671-26-000044","form_type":"8-K","ticker":"OVBC","cik":"0000894671","company_name":"OHIO VALLEY BANC CORP","filed_at":"2026-07-27T14:21:37+00:00","discovered_at":"2026-07-27T14:23:00.205510+00:00","generated_at":"2026-07-27T14:23:03.682708+00:00","sec_items":["2.02"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Ohio Valley Banc Q2 net income down 30.5%; provision spikes on two large commercial credits","bullets":["Q2 net income $2.927M ($0.62 EPS) vs $4.210M ($0.89 EPS) a year ago, down 30.5%.","Provision for credit losses $3.755M, up $2.607M from Q2 2025, driven by $4.531M specific allocations on two collateral-dependent loans (auto dealership and hotel construction).","Net interest margin narrowed to 3.93% from 4.17% as funding costs rose faster than asset yields.","Nonperforming loans to total loans rose to 1.44% at June 30, 2026 from 0.45% a year earlier; allowance for credit losses increased to 1.33% from 0.99%.","Visa share exchange generated $377,000 gain; tax processing agreement expiration reduced electronic refund fees by $135,000 in Q2."],"urls":{"canonical":"https://secwatch.observer/filing/0000894671-26-000044","json":"https://secwatch.observer/filing/0000894671-26-000044.json","markdown":"https://secwatch.observer/filing/0000894671-26-000044.md","text":"https://secwatch.observer/filing/0000894671-26-000044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/894671/000089467126000044/0000894671-26-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/894671/000089467126000044/ovbc-20260714.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-27T14:23:03.682708+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"}