{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-007466","form_type":"8-K","ticker":"BBT","cik":"0001108134","company_name":"Beacon Financial Corp","filed_at":"2025-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:02.946494+00:00","generated_at":"2026-05-27T05:08:54.571958+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Berkshire Hills Q4 GAAP EPS $0.46, operating EPS $0.60; FY2024 operating EPS $2.22 up 4%","bullets":["GAAP net income $19.7M ($0.46/share) vs $37.5M ($0.88) in Q3; operating earnings $26.0M ($0.60), up 3% QoQ and 28% YoY.","Average deposits grew 3% QoQ to $9.659B; average loans rose 0.4% to $9.271B; loans/deposits ratio improved further.","Delinquent and non-performing loans at 0.52% of total loans, lowest in nearly two decades.","CET1 ratio 13.0%; return on tangible common equity 7.6% (operating 9.9%).","FY2024 operating EPS $2.22 vs $2.14 in FY2023, up 4%; net interest margin (FTE) 3.14% vs 3.16% prior quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-007466","json":"https://secwatch.observer/filing/0001104659-25-007466.json","markdown":"https://secwatch.observer/filing/0001104659-25-007466.md","text":"https://secwatch.observer/filing/0001104659-25-007466.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925007466/0001104659-25-007466-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108134/000110465925007466/tm254846d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T05:08:54.571958+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"}