{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-21-235804","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2021-08-04T23:59:59+00:00","discovered_at":"2026-05-14T18:04:19.673016+00:00","generated_at":"2026-06-29T22:46:22.876032+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Bogota Financial H1 net income $4.4M vs $65K; includes $1.9M bargain purchase gain from Gibraltar Bank acquisition","bullets":["Net income for six months ended June 30, 2021 was $4.4M vs $65K; Q2 net income flat at $1.4M.","Net interest margin improved to 2.44% from 1.88% in Q2; net interest income up 45.3% to $4.8M.","Total assets grew $77.9M (10.5%) to $818.9M, primarily from $106M in Gibraltar Bank assets.","Non-performing assets $685K (0.08% of assets); loan loss provision credit of $54K; credit quality strong.","Acquired Gibraltar Bank for $106M assets, $77M loans, $81.4M deposits in Feb 2021; system conversion in Aug 2021."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-21-235804","json":"https://secwatch.observer/filing/0001193125-21-235804.json","markdown":"https://secwatch.observer/filing/0001193125-21-235804.md","text":"https://secwatch.observer/filing/0001193125-21-235804.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312521235804/0001193125-21-235804-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312521235804/d119740d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T22:46:22.876032+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"}