---
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"
generated_at: "2026-05-17T22:24:49.886793+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Bogota Financial reports Q2 net income $224k vs year-ago loss; NIM expands 53 bps

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000943374-25-000346
- JSON: https://secwatch.observer/filing/0000943374-25-000346.json
- Plain text: https://secwatch.observer/filing/0000943374-25-000346.txt

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