{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-031981","form_type":"8-K","ticker":"PBHC","cik":"0001609065","company_name":"Pathfinder Bancorp, Inc.","filed_at":"2025-03-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.179637+00:00","generated_at":"2026-05-25T14:04:17.303615+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Pathfinder Bancorp restates Q4 and FY 2024 earnings due to interest expense omission","bullets":["Net income for Q4 2024 revised from $4.3M ($0.69/sh) to $3.9M ($0.63/sh).","Full-year 2024 net income revised from $3.8M ($0.60/sh) to $3.4M ($0.54/sh).","Omitting accrued interest on brokered CDs overstated net interest income by ~$443K.","Net interest margin for full-year 2024 revised from 3.01% to 2.98%.","Corrected figures will appear in the forthcoming 10-K for 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-031981","json":"https://secwatch.observer/filing/0000950170-25-031981.json","markdown":"https://secwatch.observer/filing/0000950170-25-031981.md","text":"https://secwatch.observer/filing/0000950170-25-031981.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1609065/000095017025031981/0000950170-25-031981-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1609065/000095017025031981/pbhc-20250303.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T14:04:17.303615+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"}