{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-035300","form_type":"8-K","ticker":"BVFL","cik":"0001302387","company_name":"BV Financial, Inc.","filed_at":"2023-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.519212+00:00","generated_at":"2026-06-12T22:52:39.602888+00:00","sec_items":["8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"BV Financial reports Q2 2023 net income of $3.9M ($0.52 EPS), up from $2.8M ($0.37 EPS) YoY","bullets":["Net income $3.9M ($0.52 EPS) in Q2 2023 vs $2.8M ($0.37) in Q2 2022; six-month net income $7.0M ($0.94) vs $5.2M ($0.70).","Net interest margin expanded to 4.19% from 3.70% YoY; net interest income $8.2M in Q2 2023 vs $7.2M.","Gross loans +$35.7M (+5.4%) to $702.9M; deposits -$14.5M (-2.1%) to $670.1M.","Non-performing assets fell to $5.1M from $7.9M at Dec 2022; allowance for credit losses 1.16% of loans.","Community stock offering in process; $54.9M collected; expected close July 31, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-035300","json":"https://secwatch.observer/filing/0000950170-23-035300.json","markdown":"https://secwatch.observer/filing/0000950170-23-035300.md","text":"https://secwatch.observer/filing/0000950170-23-035300.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023035300/0000950170-23-035300-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023035300/bvfl-20230728.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T22:52:39.602888+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"}