{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-082628","form_type":"8-K","ticker":"BBT","cik":"0001108134","company_name":"Beacon Financial Corp","filed_at":"2023-07-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.155693+00:00","generated_at":"2026-06-13T05:22:49.770725+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Berkshire Hills Q2 EPS $0.55, up 10% YoY; loan growth 2%","bullets":["Net income $23.9M ($0.55 EPS) vs $23.1M ($0.50 EPS) a year ago.","Period-end loans $8.88B, up 2% from prior quarter; total deposits flat at $10.07B.","Net interest margin (FTE) 3.24%, down from 3.58% in Q1; efficiency ratio 63.6%.","Net loan charge-offs decreased $1.1M; credit loss allowance increased $2.2M.","TCE ratio 7.9%, CET1 ratio 12.1%; repurchased $12M of stock during Q2."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-082628","json":"https://secwatch.observer/filing/0001104659-23-082628.json","markdown":"https://secwatch.observer/filing/0001104659-23-082628.md","text":"https://secwatch.observer/filing/0001104659-23-082628.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108134/000110465923082628/0001104659-23-082628-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108134/000110465923082628/tm2321676d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T05:22:49.770725+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":"afb1804464f1bc35a39ca9fd40d32551c12383e8","claim":"Beacon Financial Corp reported second quarter ended June 30, 2023 results: net income $23.9, EPS $0.55.","evidence_excerpt":"Berkshire Hills Reports Second Quarter Net Income of $24 Million, or $0.55 Earnings per Share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1108134/000110465923082628/0001104659-23-082628-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended June 30, 2023"},{"label":"Net income","value":"$23.9"},{"label":"EPS","value":"$0.55"},{"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"}