{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-038554","form_type":"8-K/A","ticker":"BVFL","cik":"0001302387","company_name":"BV Financial, Inc.","filed_at":"2023-08-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.518316+00:00","generated_at":"2026-06-12T05:43:02.393190+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"BV Financial Q2 net income $3.9M ($0.52 EPS) vs $2.8M a year ago; H1 net income $7.0M","bullets":["Net income $3.9M for Q2 June 30, 2023, up 39% from $2.8M in Q2 2022; diluted EPS $0.52 vs $0.37.","Net interest margin improved to 4.19% from 3.70% YoY; net interest income $8.2M vs $7.2M.","Loans held to maturity increased $35.7M (5.4%) vs Dec 2022; deposits declined $14.5M (2.1%).","Nonperforming assets fell from $7.9M to $5.1M; allowance for credit losses $8.2M (1.16% of loans).","Stock offering expected to close July 31, 2023; funds collected $54.9M as of June 30."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-038554","json":"https://secwatch.observer/filing/0000950170-23-038554.json","markdown":"https://secwatch.observer/filing/0000950170-23-038554.md","text":"https://secwatch.observer/filing/0000950170-23-038554.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023038554/0000950170-23-038554-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023038554/bvfl-20230726.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T05:43:02.393190+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":"d3e15be2c68bafbc20a36299eab127b395ce1c1b","claim":"BV Financial, Inc. reported the six-month period ended June 30, 2023 results: net income Net income for the six-month period ended June 30, 2023 was $7.0 million or $0.94 per diluted share, EPS $0.94 per diluted share.","evidence_excerpt":"Net income for the six-month period ended June 30, 2023 was $7.0 million or $0.94 per diluted share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023038554/0000950170-23-038554-index.htm","confidence":0.99,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the six-month period ended June 30, 2023"},{"label":"Net income","value":"Net income for the six-month period ended June 30, 2023 was $7.0 million or $0.94 per diluted share"},{"label":"EPS","value":"$0.94 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"e8e83a2b60017eb721515f1b6afea0f2c1b23da6","claim":"BV Financial, Inc. reported the quarter ended June 30, 2023 results: net income net income of $3.9 million, or $0.52 per diluted share, EPS $0.52 per diluted share.","evidence_excerpt":"today reported net income of $3.9 million, or $0.52 per diluted share, for the quarter ended June 30, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023038554/0000950170-23-038554-index.htm","confidence":0.99,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended June 30, 2023"},{"label":"Net income","value":"net income of $3.9 million, or $0.52 per diluted share"},{"label":"EPS","value":"$0.52 per diluted share"},{"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"}