{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-014363","form_type":"8-K","ticker":"QNBC","cik":"0000750558","company_name":"QNB CORP.","filed_at":"2023-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.153311+00:00","generated_at":"2026-06-16T17:34:15.183971+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"QNB Corp Q1 net income $4.12M ($1.15 EPS) up 11% YoY; provision reversal boosts earnings","bullets":["Net income $4.12M, diluted EPS $1.15; YoY net income increased from $3.71M ($1.04 EPS).","Reversed $1.783M provision for credit losses on loans in Q1 2023 vs no provision in Q1 2022.","Net interest margin fell to 2.55% from 2.71% YoY on higher deposit costs (cost of funds +119bp).","Non-performing loans improved to 0.87% of loans from 0.88% at Dec 2022 and 1.26% a year ago.","Total assets $1.626B, down 2.5% from Dec 2022; deposits up $6.2M to $1.425B."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-014363","json":"https://secwatch.observer/filing/0000950170-23-014363.json","markdown":"https://secwatch.observer/filing/0000950170-23-014363.md","text":"https://secwatch.observer/filing/0000950170-23-014363.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/750558/000095017023014363/0000950170-23-014363-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/750558/000095017023014363/qnbc-20230425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T17:34:15.183971+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":[{"claim_id":"ef95a8b0d152bedcd37304e56e4b43f2b4dc40cd","claim":"QNB CORP. reported first quarter ended March 31, 2023 results: net income $4,118,000, EPS $1.15 per share on a diluted basis.","evidence_excerpt":"QNB Corp. (the “Company” or “QNB”) (OTC Bulletin Board: QNBC), the parent company of QNB Bank (the “Bank”), reported net income for the first quarter of 2023 of $4,118,000, or $1.15 per share on a diluted basis.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/750558/000095017023014363/0000950170-23-014363-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2023"},{"label":"Net income","value":"$4,118,000"},{"label":"EPS","value":"$1.15 per share on a diluted basis"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}