{"schema_version":"secwatch.filing_event.v1","accession":"0001108134-25-000017","form_type":"8-K","ticker":"BBT","cik":"0001108134","company_name":"Beacon Financial Corp","filed_at":"2025-10-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.808388+00:00","generated_at":"2026-05-17T01:34:40.106946+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Beacon Financial reports Q3 net loss of $56.3M on $129.8M merger costs; operating EPS $0.44","bullets":["Net loss of $56.3M ($0.64/sh) reflects $129.8M pre-tax merger costs ($51.9M expenses + $77.9M provision).","Operating earnings (non-GAAP) of $38.5M or $0.44 per diluted share.","Merger of equals between Berkshire Hills and Brookline closed Sept 1; combined assets $22.8B.","Quarterly dividend $0.3225/sh declared, payable Nov 24 to holders of record Nov 10.","NPL ratio improved to 0.54% (from 0.65% QoQ); net charge-offs rose to $15.9M from $5.1M."],"urls":{"canonical":"https://secwatch.observer/filing/0001108134-25-000017","json":"https://secwatch.observer/filing/0001108134-25-000017.json","markdown":"https://secwatch.observer/filing/0001108134-25-000017.md","text":"https://secwatch.observer/filing/0001108134-25-000017.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108134/000110813425000017/0001108134-25-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108134/000110813425000017/bbt-20251029.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:34:40.106946+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"}