---
schema_version: "secwatch.filing_event.v1"
accession: "0000943374-26-000189"
form_type: "8-K"
ticker: "BSBK"
cik: "0001787414"
company_name: "Bogota Financial Corp."
filed_at: "2026-05-06T23:59:59+00:00"
generated_at: "2026-05-14T22:50:44.919880+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Bogota Financial Q1 net income $706k ($0.06/sh); net interest margin expands to 2.20%

## Summary
- Net income $706k vs $731k YoY; EPS flat at $0.06.
- Net interest income rose 23% to $4.4M; margin expanded 54 bps to 2.20%.
- Total deposits fell $51.6M (7.9%) to $600.9M; FHLB borrowings up 24.2% to $115.9M.
- Loans decreased $8.2M; delinquent loans increased to 4.39% of total loans.
- Repurchased 14,313 shares for $119k under current buyback program.

## SEC filing metadata
- accession: 0000943374-26-000189
- form_type: 8-K
- ticker: BSBK
- cik: 0001787414
- company_name: Bogota Financial Corp.
- filed_at: 2026-05-06T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1787414/000094337426000189/0000943374-26-000189-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1787414/000094337426000189/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000943374-26-000189
- JSON: https://secwatch.observer/filing/0000943374-26-000189.json
- Plain text: https://secwatch.observer/filing/0000943374-26-000189.txt

## Source-grounded claims
- claim_id: 7b8b5cd913259f9471c0768f2740bfe13cd6253c
  claim: Bogota Financial Corp. reported the three months ended March 31, 2026 results: net income $706,000, EPS $0.06 per basic and diluted share.
  evidence_excerpt: reported net income for the three months ended March 31, 2026 of $706,000, or $0.06 per basic and diluted share
  evidence_url: https://www.sec.gov/Archives/edgar/data/1787414/000094337426000189/0000943374-26-000189-index.htm

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