{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-054853","form_type":"8-K","ticker":"QNBC","cik":"0000750558","company_name":"QNB CORP.","filed_at":"2023-10-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.947216+00:00","generated_at":"2026-06-09T15:16:22.129832+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"QNB Corp. Q3 net income falls 31% to $2.34M; EPS $0.65 vs $0.96 YoY","bullets":["Net interest income decreased $1.17M to $10.21M; net interest margin compressed to 2.38% from 2.72%.","Provision for credit losses on loans was $452,000 in Q3 2023 vs $0 in Q3 2022.","Non-performing loans improved to 0.55% of loans receivable from 0.88% at Dec 2022.","Total deposits grew $64.96M to $1.483B; short-term borrowings reduced 40.1%.","Non-interest expense increased $857K to $8.671M, driven by salaries and benefits."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-054853","json":"https://secwatch.observer/filing/0000950170-23-054853.json","markdown":"https://secwatch.observer/filing/0000950170-23-054853.md","text":"https://secwatch.observer/filing/0000950170-23-054853.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/750558/000095017023054853/0000950170-23-054853-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/750558/000095017023054853/qnbc-20230725.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T15:16:22.129832+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":"660243fb9e99b1e06af070d2663e3cf8e9e1af98","claim":"QNB CORP. reported the nine months ended September 30, 2023 results: net income $8,349,000, EPS $2.32 per share on a diluted basis.","evidence_excerpt":"For the nine months ended September 30, 2023, QNB reported net income of $8,349,000, or $2.32 per share on a diluted basis.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/750558/000095017023054853/0000950170-23-054853-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the nine months ended September 30, 2023"},{"label":"Net income","value":"$8,349,000"},{"label":"EPS","value":"$2.32 per share on a diluted basis"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"f4c427cc1ea414667a6669fd1c642c607244aca6","claim":"QNB CORP. reported the third quarter ended September 30, 2023 results: net income $2,344,000, EPS $0.65 per share on a diluted basis.","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 third quarter of 2023 of $2,344,000, or $0.65 per share on a diluted basis.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/750558/000095017023054853/0000950170-23-054853-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended September 30, 2023"},{"label":"Net income","value":"$2,344,000"},{"label":"EPS","value":"$0.65 per share on a diluted basis"},{"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"}