---
schema_version: "secwatch.filing_event.v1"
accession: "0000943374-25-000106"
form_type: "8-K"
ticker: "BSBK"
cik: "0001787414"
company_name: "Bogota Financial Corp."
filed_at: "2025-02-18T23:59:59+00:00"
generated_at: "2026-05-26T17:14:32.895378+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Bogota Financial posts Q4 net loss $0.07/sh, FY net loss $0.17/sh; balance sheet restructured

## Summary
- Net loss of $930k ($0.07/sh) in Q4 2024 vs net loss of $1.2M ($0.09/sh) in Q4 2023.
- Full year net loss of $2.2M ($0.17/sh) vs net income of $643k ($0.05/sh) in 2023.
- Restructured balance sheet via branch sale-leaseback ($9.0M gain) and $66.0M security sale ($8.9M loss); reinvested $32.7M at 5.60% yield.
- Net interest margin fell 55 bps to 1.16% for 2024; non-performing assets rose to $14.0M (1.44% of assets).
- Repurchased 188,047 shares under approved program at $1.4M cost; program allows up to 237,090 shares.

## SEC filing metadata
- accession: 0000943374-25-000106
- form_type: 8-K
- ticker: BSBK
- cik: 0001787414
- company_name: Bogota Financial Corp.
- filed_at: 2025-02-18T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1787414/000094337425000106/0000943374-25-000106-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1787414/000094337425000106/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000943374-25-000106
- JSON: https://secwatch.observer/filing/0000943374-25-000106.json
- Plain text: https://secwatch.observer/filing/0000943374-25-000106.txt

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