{"schema_version":"secwatch.filing_event.v1","accession":"0000943374-25-000346","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2025-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.991990+00:00","generated_at":"2026-05-17T22:24:49.886793+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Bogota Financial reports Q2 net income $224k vs year-ago loss; NIM expands 53 bps","bullets":["Net income of $224k ($0.02 per share) for Q2 2025 vs net loss of $432k ($0.03) in Q2 2024; net interest margin rose 53 bps to 1.74%.","Six-month net income $955k ($0.08) vs net loss $873k ($0.07) in prior year; includes $543k one-time death benefit from BOLI.","Total assets down 5.1% to $921.8M; loans decreased 2.6%, deposits down 2.2%; FHLB advances cut 21%.","Completed 5th stock buyback; tangible book value per minority share rose to $29.10 from $22.04 at IPO.","Delinquent loans increased $6.1M to $20.4M due to one CRE loan of $7.1M; no loan charge-offs during period."],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-25-000346","json":"https://secwatch.observer/filing/0000943374-25-000346.json","markdown":"https://secwatch.observer/filing/0000943374-25-000346.md","text":"https://secwatch.observer/filing/0000943374-25-000346.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000094337425000346/0000943374-25-000346-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000094337425000346/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T22:24:49.886793+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"}