{"schema_version":"secwatch.filing_event.v1","accession":"0000943374-26-000342","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2026-07-30T20:15:21+00:00","discovered_at":"2026-07-30T20:16:00.273083+00:00","generated_at":"2026-07-30T20:16:11.479168+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Bogota Financial Q2 net income $748K ($0.06 EPS) vs $224K YoY; agrees to acquire GSL Bank","bullets":["Q2 2026 net income $748K ($0.06 per share) vs $224K ($0.02) in Q2 2025; H1 net income $1.5M ($0.12) vs $955K ($0.08).","Entered agreement to acquire GSL Bank, a New Jersey institution, to expand customer base and lending capacity.","Repurchased 230,544 shares for $2.0M under current program; authorized up to 237,590 shares (5% of outstanding).","Total assets fell 3.3% to $875M; deposits down 12% to $574.2M; FHLB advances up 51.1% to $141M.","Non-performing assets rose to $25.9M (2.96% of assets) from $13.1M at Dec 2025; allowance for credit losses 0.40% of loans."],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-26-000342","json":"https://secwatch.observer/filing/0000943374-26-000342.json","markdown":"https://secwatch.observer/filing/0000943374-26-000342.md","text":"https://secwatch.observer/filing/0000943374-26-000342.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000094337426000342/0000943374-26-000342-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000094337426000342/bsbk-20260730.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-30T20:16:11.479168+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"}