{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-032768","form_type":"8-K","ticker":"BKSC","cik":"0001007273","company_name":"BANK OF SOUTH CAROLINA CORP","filed_at":"2023-07-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.845975+00:00","generated_at":"2026-06-13T08:33:50.342984+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Bank of South Carolina Q2 net income down 17% to $1.28M; EPS $0.23 vs $0.28","bullets":["Net income $1.28M vs $1.54M YoY; diluted EPS $0.23 vs $0.27.","Six-month net income $2.87M vs $3.01M, down 4.7%.","Total assets $648.4M; book value per share $7.67 vs $7.50.","CEO cites deposit expense pressure from intense competition and higher/longer rates.","Opened sixth office on James Island; declared quarterly cash dividend; stock repurchase program announced."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-032768","json":"https://secwatch.observer/filing/0000950170-23-032768.json","markdown":"https://secwatch.observer/filing/0000950170-23-032768.md","text":"https://secwatch.observer/filing/0000950170-23-032768.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1007273/000095017023032768/0000950170-23-032768-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1007273/000095017023032768/bksc-20230713.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T08:33:50.342984+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":"07e880b33c92dc4938e0ef6d1da186d356ab0a2f","claim":"BANK OF SOUTH CAROLINA CORP reported Three months ended June 30, 2023 results: net income $1,277,717, EPS $0.23 basic and diluted.","evidence_excerpt":"Unaudited earnings of $1,277,717, or $0.23 basic and diluted earnings per share for the quarter ended June 30, 2023 – a decrease of $265,265, or 17.19%, from earnings for the quarter ended June 30, 2022 of $1,542,982, or $0.28 and $0.27 basic and diluted earnings per share, respectively.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1007273/000095017023032768/0000950170-23-032768-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Three months ended June 30, 2023"},{"label":"Net income","value":"$1,277,717"},{"label":"EPS","value":"$0.23 basic and diluted"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"c54ff1c69588bb60447888a6356b369eed690fd4","claim":"BANK OF SOUTH CAROLINA CORP reported Six months ended June 30, 2023 results: net income $2,866,496, EPS $0.52 basic, $0.51 diluted.","evidence_excerpt":"Unaudited earnings for the six months ended June 30, 2023 decreased $140,592 or 4.68%, to $2,866,496 compared to $3,007,088 for the six months ended June 30, 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1007273/000095017023032768/0000950170-23-032768-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Six months ended June 30, 2023"},{"label":"Net income","value":"$2,866,496"},{"label":"EPS","value":"$0.52 basic, $0.51 diluted"},{"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"}