{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-006553","form_type":"8-K","ticker":"BVFL","cik":"0001302387","company_name":"BV Financial, Inc.","filed_at":"2024-01-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.718046+00:00","generated_at":"2026-06-06T19:50:28.316014+00:00","sec_items":["8.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"BV Financial Q4 net income falls to $0.28 diluted EPS; deposits drop 7.4% YoY","bullets":["Q4 net income $3.0M ($0.28 diluted EPS) vs $2.7M ($0.34) in Q4 2022; full-year net income $13.7M ($1.47) up from $10.5M ($1.32).","Net loans rose 5.6% to $696.2M; deposits fell 7.4% to $634.1M, with noninterest-bearing deposits down 15.1%.","Total equity soared 103.6% to $199.1M after July 2023 stock conversion raised $86.9M (9.8M shares at $10).","Net interest margin narrowed to 4.30% in Q4 from 4.45% a year ago; noninterest income fell sharply to $698K from $2.3M.","Non-performing assets increased to $10.7M (82.9% ACL coverage) vs $7.9M a year earlier."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-006553","json":"https://secwatch.observer/filing/0000950170-24-006553.json","markdown":"https://secwatch.observer/filing/0000950170-24-006553.md","text":"https://secwatch.observer/filing/0000950170-24-006553.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1302387/000095017024006553/0000950170-24-006553-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1302387/000095017024006553/bvfl-20240123.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T19:50:28.316014+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"}