{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-23-004792","form_type":"8-K","ticker":"FCAP","cik":"0001070296","company_name":"FIRST CAPITAL INC","filed_at":"2023-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.072698+00:00","generated_at":"2026-06-12T22:47:47.386220+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"FCAP Q2 2023 net income flat at $2.7M; diluted EPS $0.82 vs $0.81 YoY","bullets":["Net income $2.7M ($0.82 diluted EPS) for Q2 2023, flat vs Q2 2022 ($2.7M, $0.81).","Net interest income after provision increased $531k; provision for credit losses rose to $350k from $200k.","Interest rate spread widened to 2.76% from 2.73% (tax-equivalent).","H1 2023 net income $6.5M ($1.95 EPS) up 25% from $5.2M ($1.56 EPS) in H1 2022.","Adopted CECL Jan 1, 2023; recorded $561k increase in ACL, $529k reduction in retained earnings."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-23-004792","json":"https://secwatch.observer/filing/0001171843-23-004792.json","markdown":"https://secwatch.observer/filing/0001171843-23-004792.md","text":"https://secwatch.observer/filing/0001171843-23-004792.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1070296/000117184323004792/0001171843-23-004792-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1070296/000117184323004792/f8k_072723.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T22:47:47.386220+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":"a2f703629c297e680c88b901808836f4ac68bef7","claim":"FIRST CAPITAL INC reported the quarter ended June 30, 2023 results: net income $2.7 million, EPS $0.82 per diluted share.","evidence_excerpt":"First Capital, Inc. Reports Quarterly Earnings CORYDON, Ind., July 28, 2023 (GLOBE NEWSWIRE) -- First Capital, Inc. (the “Company”) (NASDAQ: FCAP), the holding company for First Harrison Bank (the “Bank”), today reported net income of $2.7 million or $0.82 per diluted share for the quarter ended June 30, 2023, compared to $2.7 million or $0.81 per diluted share for the quarter ended June 30, 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1070296/000117184323004792/0001171843-23-004792-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended June 30, 2023"},{"label":"Net income","value":"$2.7 million"},{"label":"EPS","value":"$0.82 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"c1e45a665fc603e9051a68d8e0c78e2d71baf010","claim":"FIRST CAPITAL INC reported the six months ended June 30, 2023 results: net income $6.5 million, EPS $1.95 per diluted share.","evidence_excerpt":"For the six months ended June 30, 2023, the Company reported net income of $6.5 million or $1.95 per diluted share compared to net income of $5.2 million or $1.56 per diluted share for the same period in 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1070296/000117184323004792/0001171843-23-004792-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the six months ended June 30, 2023"},{"label":"Net income","value":"$6.5 million"},{"label":"EPS","value":"$1.95 per diluted 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"}