{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-080743","form_type":"8-K","ticker":"BBT","cik":"0001108134","company_name":"Beacon Financial Corp","filed_at":"2024-07-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.193998+00:00","generated_at":"2026-05-31T19:31:09.497886+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 net income $24.0M, operating EPS $0.55 up 12% linked quarter","bullets":["Net income $24.0M ($0.57 diluted EPS) vs prior Q1 net loss of $20.2M; operating EPS $0.55 ($0.49 in Q1).","Net interest margin (FTE) 3.20%, up 5 bps linked quarter; NII (FTE) $90.5M.","Operating revenue up 3% linked quarter; operating expense down 2% linked quarter.","Net loan charge-offs annualized 7 bps; average loans $9.214B (+2% linked quarter).","Efficiency ratio improved to 63.4% from 66.3% in prior quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-080743","json":"https://secwatch.observer/filing/0001104659-24-080743.json","markdown":"https://secwatch.observer/filing/0001104659-24-080743.md","text":"https://secwatch.observer/filing/0001104659-24-080743.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108134/000110465924080743/0001104659-24-080743-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108134/000110465924080743/tm2419702d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T19:31:09.497886+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"}