{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-26-000481","form_type":"8-K","ticker":"BBT","cik":"0001108134","company_name":"Beacon Financial Corp","filed_at":"2026-01-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.547382+00:00","generated_at":"2026-05-16T06:53:25.983009+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":"Beacon Financial Q4 net income $53.4M, EPS $0.64; declares $0.3225 dividend","bullets":["Net income $53.4M ($0.64 diluted EPS) vs. net loss in prior quarter; operating EPS $0.79.","Net interest income $199.7M, NIM expanded 20 bps to 3.82%.","Total assets $23.2B, deposits $19.5B; tangible book value $23.32/share.","Quarterly dividend $0.3225 per share, payable Feb 27, 2026, record Feb 13.","Nonperforming loans rose to 0.63% of loans; provision for credit losses $8.1M, down from $20.3M."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-26-000481","json":"https://secwatch.observer/filing/0001171843-26-000481.json","markdown":"https://secwatch.observer/filing/0001171843-26-000481.md","text":"https://secwatch.observer/filing/0001171843-26-000481.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108134/000117184326000481/0001171843-26-000481-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108134/000117184326000481/f8k_012826.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T06:53:25.983009+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"}