{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-043799","form_type":"8-K","ticker":"SPFI","cik":"0001163668","company_name":"SOUTH PLAINS FINANCIAL, INC.","filed_at":"2025-12-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.912782+00:00","generated_at":"2026-05-16T15:51:10.592551+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"SPFI to acquire BOH Holdings for ~$105.9M in stock, adds Houston scale","bullets":["Transaction value ~$105.9M (0.1925 SPFI shares per BOH share) based on SPFI $37.79 close on Nov 28, 2025.","BOH had $772M assets, $633M loans, $629M deposits as of Sep 30, 2025; expected close Q2 2026.","Pro forma combined: ~$5.4B assets, $3.8B loans, $4.6B deposits with 26 Texas branches.","Deal expected 11% accretive to 2027 EPS; tangible book value earnback <3 years.","BOH directors/execs with 25.2% of BOH shares support via voting agreement; termination fee $4.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-043799","json":"https://secwatch.observer/filing/0001140361-25-043799.json","markdown":"https://secwatch.observer/filing/0001140361-25-043799.md","text":"https://secwatch.observer/filing/0001140361-25-043799.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1163668/000114036125043799/0001140361-25-043799-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1163668/000114036125043799/ef20060246_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T15:51:10.592551+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"}