{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-034481","form_type":"8-K","ticker":"QNBC","cik":"0000750558","company_name":"QNB CORP.","filed_at":"2023-07-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.597304+00:00","generated_at":"2026-06-13T03:39:11.700521+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":"QNB Corp Q2 net income falls 44% YoY to $1.9M ($0.52 EPS) on margin compression","bullets":["Diluted EPS $0.52 vs $0.94 in Q2 2022; 6-month EPS $1.67 vs $1.98.","Net interest margin narrowed to 2.27% from 2.73% as cost of funds rose 139 bps.","Total deposits grew $31M to $1.45B; short-term borrowing dropped 43.7%.","Provision for credit losses on loans was $212K in Q2 2023 vs zero in Q2 2022.","Non-performing loans improved to 0.86% of loans vs 1.18% a year ago."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-034481","json":"https://secwatch.observer/filing/0000950170-23-034481.json","markdown":"https://secwatch.observer/filing/0000950170-23-034481.md","text":"https://secwatch.observer/filing/0000950170-23-034481.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/750558/000095017023034481/0000950170-23-034481-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/750558/000095017023034481/qnbc-20230725.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T03:39:11.700521+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":"1bcfe39b921a0912dcdf10ba9411fd667801c97e","claim":"QNB CORP. reported six months ended June 30, 2023 results: net income $6,005,000, EPS $1.67.","evidence_excerpt":"For the six months ended June 30, 2023, QNB reported net income of $6,005,000, or $1.67 per share on a diluted basis.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/750558/000095017023034481/0000950170-23-034481-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"six months ended June 30, 2023"},{"label":"Net income","value":"$6,005,000"},{"label":"EPS","value":"$1.67"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"4fbdf9536fdb90a155e5d998562f6eb0f3822af5","claim":"QNB CORP. reported three months ended June 30, 2023 results: net income $1,887,000, EPS $0.52.","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 second quarter of 2023 of $1,887,000, or $0.52 per share on a diluted basis.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/750558/000095017023034481/0000950170-23-034481-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended June 30, 2023"},{"label":"Net income","value":"$1,887,000"},{"label":"EPS","value":"$0.52"},{"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"}