{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-054821","form_type":"8-K","ticker":"BVFL","cik":"0001302387","company_name":"BV Financial, Inc.","filed_at":"2023-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.566365+00:00","generated_at":"2026-06-09T13:33:15.163264+00:00","sec_items":["8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"BV Financial Q3 net income $3.7M ($0.35 EPS) vs $2.6M; stock conversion raises $98M","bullets":["Net income $3.7M ($0.35 diluted EPS) for Q3 2023 vs $2.6M ($0.33) in Q3 2022; nine-month net income $10.7M ($1.20) vs $7.8M ($0.98).","Completed conversion to stock holding company on July 31, 2023; raised $98.0M via offering of 9.8M shares; total equity up $97.1M (99%).","Net loans increased $39.8M (6.0%) to $698.9M; deposits down $38.1M (5.6%) to $646.5M.","Non-performing assets fell to $4.4M from $7.9M; allowance for credit losses at 1.15% of loans vs 0.57% at Dec 2022.","Net interest margin improved to 4.10% from 4.00%; return on avg assets 1.58%, return on avg equity 9.84%."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-054821","json":"https://secwatch.observer/filing/0000950170-23-054821.json","markdown":"https://secwatch.observer/filing/0000950170-23-054821.md","text":"https://secwatch.observer/filing/0000950170-23-054821.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023054821/0000950170-23-054821-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1302387/000095017023054821/bvfl-20231023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T13:33:15.163264+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"}