{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-051471","form_type":"8-K","ticker":"CZNC","cik":"0000810958","company_name":"CITIZENS & NORTHERN CORP","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.776444+00:00","generated_at":"2026-05-15T02:34:24.628808+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"C&N Q1 EPS sinks to $0.02 on $13.6M provision from $24M CRE loan charge-off","bullets":["Diluted EPS of $0.02 vs $0.41 a year ago and $0.25 in Q4 2025; net income $273,000.","Provision for credit losses $13.6M, up from $1.3M in Q4, driven by $10.8M net charge-offs on a $24M CRE loan in Bucks County, PA.","Nonperforming assets 1.33% of total assets, up from 1.06% in Q4; ACL expanded to 1.42% of loans.","Net interest margin rose 14 bps to 3.98%; PPNR remained strong at $14.1M.","Total loans up $30.5M from year-end; deposits up $35.3M; bank remains well-capitalized."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-051471","json":"https://secwatch.observer/filing/0001104659-26-051471.json","markdown":"https://secwatch.observer/filing/0001104659-26-051471.md","text":"https://secwatch.observer/filing/0001104659-26-051471.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/810958/000110465926051471/0001104659-26-051471-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/810958/000110465926051471/cznc-20260429x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T02:34:24.628808+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":"3bedd6e48ecfbf5f512a0c1241ea92e61b697cf7","claim":"CITIZENS & NORTHERN CORP reported first quarter of 2026 results: net income $273,000, EPS $0.02 diluted earnings per share.","evidence_excerpt":"Net income was $273,000, or $0.02 diluted earnings per share for the first quarter of 2026","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/810958/000110465926051471/0001104659-26-051471-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2026"},{"label":"Net income","value":"$273,000"},{"label":"EPS","value":"$0.02 diluted earnings per share"},{"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"}