{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-136400","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2022-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:04:02.321213+00:00","generated_at":"2026-06-26T02:09:33.354238+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bogota Financial Q1 net income $1.4M, flat vs adjusted prior year; assets rise to $850.7M","bullets":["Net income $1.4M for Q1 2022; adjusted net income also $1.4M after excluding 2021 bargain purchase gain and merger costs.","Total assets $850.7M (+1.6% from Dec 2021); deposits $619.9M (+3.8%) driven by new $20M municipal relationship.","Net interest margin improved to 2.64% from 2.50% year-over-year; no provision for loan losses recorded.","Completed initial 5% buyback (296,044 shares); Board approved new 5% buyback plan subject to regulatory approval.","Non-performing assets low at $1.9M (0.23% of total assets); allowance for loan losses 111.8% of NPLs."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-136400","json":"https://secwatch.observer/filing/0001193125-22-136400.json","markdown":"https://secwatch.observer/filing/0001193125-22-136400.md","text":"https://secwatch.observer/filing/0001193125-22-136400.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312522136400/0001193125-22-136400-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312522136400/d232949d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T02:09:33.354238+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"}