{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-009712","form_type":"8-K","ticker":"FUNC","cik":"0000763907","company_name":"FIRST UNITED CORP/MD/","filed_at":"2025-02-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.299021+00:00","generated_at":"2026-05-27T03:03:18.037454+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"First United Q4 net income $6.2M ($0.95/dil) vs $1.8M year ago; full year EPS $3.15","bullets":["Q4 2024 GAAP net income $6.2M ($0.95 diluted EPS) vs $1.8M ($0.26) in Q4 2023.","Full year 2024 net income $20.6M ($3.15/dil) vs $15.1M ($2.25) in 2023, up 36%.","Net interest margin (FTE) 3.48% in Q4; loan growth $74.1M YoY to $1.5B.","ACL at 1.23% of loans; non-accrual loans $4.9M; net charge-offs 0.16% for 2024.","Book value per share $27.71 at Dec 31, 2024; declared $0.22 quarterly dividend."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-009712","json":"https://secwatch.observer/filing/0001104659-25-009712.json","markdown":"https://secwatch.observer/filing/0001104659-25-009712.md","text":"https://secwatch.observer/filing/0001104659-25-009712.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/763907/000110465925009712/0001104659-25-009712-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/763907/000110465925009712/tm255628d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T03:03:18.037454+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"}