{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-046745","form_type":"8-K","ticker":"QNBC","cik":"0000750558","company_name":"QNB CORP.","filed_at":"2024-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.901508+00:00","generated_at":"2026-06-03T12:55:00.155457+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"QNB Corp Q1 2024 net income $2.59M, down 37% from Q1 2023; EPS $0.71 vs $1.15","bullets":["Net income $2,594,000 ($0.71 diluted EPS) vs $4,118,000 ($1.15) year ago; ROA 0.59% vs 0.96%.","Net interest income $10,168,000 (-$249K YoY); net interest margin 2.39% vs 2.55% on deposit cost rise.","Loans +2.7% to $1.123B; deposits +3.2% to $1.536B; short-term borrowings -41.5%.","Credit stable: NPLs 0.18% of loans; provision reversal $93K vs $1.783M reversal prior year.","Non-interest expense +$633K to $8,833K driven by salaries/benefits (+$411K) and FDIC insurance (+$170K)."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-046745","json":"https://secwatch.observer/filing/0000950170-24-046745.json","markdown":"https://secwatch.observer/filing/0000950170-24-046745.md","text":"https://secwatch.observer/filing/0000950170-24-046745.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/750558/000095017024046745/0000950170-24-046745-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/750558/000095017024046745/qnbc-20240423.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T12:55:00.155457+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":"6e959bb07d76470c67c9c4499452175ef8854223","claim":"QNB CORP. reported the first quarter ended March 31, 2024 results: net income $2,594,000, EPS $0.71 per share on a diluted basis.","evidence_excerpt":"QNB Corp. announced its consolidated financial results for the first quarter ended March 31, 2024.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/750558/000095017024046745/0000950170-24-046745-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2024"},{"label":"Net income","value":"$2,594,000"},{"label":"EPS","value":"$0.71 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"}