{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-272111","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2022-10-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.120130+00:00","generated_at":"2026-06-22T22:49:55.830439+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 Q3 net income $1.9M, +85% YoY; approves new 10% share buyback","bullets":["Q3 net income rose to $1.9M from $1.0M a year ago, driven by higher net interest income and lower expenses.","Nine-month net income $5.0M vs $5.5M; excluding 2021 bargain purchase gain and merger costs, adjusted net income $5.0M vs $3.9M.","Net loans grew 24% to $707.1M; total assets $946.2M (+13%) supported by deposit growth of $70.7M.","Completed two 5% buyback plans (588,612 shares); received regulatory approval for new 10% buyback (up to 556,631 shares) in October.","Net interest margin improved 27 bps to 2.85% in Q3; provision for loan losses increased to $175,000."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-272111","json":"https://secwatch.observer/filing/0001193125-22-272111.json","markdown":"https://secwatch.observer/filing/0001193125-22-272111.md","text":"https://secwatch.observer/filing/0001193125-22-272111.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312522272111/0001193125-22-272111-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312522272111/d414632d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T22:49:55.830439+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":"80c2c0191d83135394aa4ea88e87cf369f3653ff","claim":"Bogota Financial Corp. reported the nine months ended September 30, 2022 results: net income $5.0 million.","evidence_excerpt":"The Company reported net income for the nine months ended September 30, 2022 of $5.0 million compared to net income of $5.5 million for the comparable prior year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312522272111/0001193125-22-272111-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the nine months ended September 30, 2022"},{"label":"Net income","value":"$5.0 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"92d66bfd6f685e1014da6474418ff3e6782042f2","claim":"Bogota Financial Corp. reported the three months ended September 30, 2022 results: net income $1.9 million.","evidence_excerpt":"reported net income for the three months ended September 30, 2022 of $1.9 million, compared to net income of $1.0 million for the comparable prior year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312522272111/0001193125-22-272111-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended September 30, 2022"},{"label":"Net income","value":"$1.9 million"},{"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"}