{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-019867","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2023-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.547206+00:00","generated_at":"2026-06-20T05:35:43.233743+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Bogota Financial Q4 net income $1.9M ($0.14 EPS); FY net income $6.9M ($0.51 EPS)","bullets":["Q4 net income $1.9M vs $2.0M prior year; basic EPS $0.14 vs $0.15.","Full year net income $6.9M ($0.51 EPS) down from $7.5M ($0.55 EPS) in 2021.","Net interest income rose 24.6% in Q4 to $6.0M; full-year up 19.7% to $23.1M.","Net loans grew 26.1% to $719.0M; total assets $951.1M, up 13.6%.","Repurchased 906,793 shares in 2022 at $10.1M; new 10% repurchase plan approved Oct 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-019867","json":"https://secwatch.observer/filing/0001193125-23-019867.json","markdown":"https://secwatch.observer/filing/0001193125-23-019867.md","text":"https://secwatch.observer/filing/0001193125-23-019867.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523019867/0001193125-23-019867-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523019867/d459010d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T05:35:43.233743+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":"b416008dcb1993616664cfded3101486d9d48b0a","claim":"Bogota Financial Corp. reported the twelve months ended December 31, 2022 results: net income $6.9 million, EPS $0.51 per basic and diluted share.","evidence_excerpt":"The Company reported net income for the twelve months ended December 31, 2022 of $6.9 million or $0.51 per basic and diluted share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523019867/0001193125-23-019867-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the twelve months ended December 31, 2022"},{"label":"Net income","value":"$6.9 million"},{"label":"EPS","value":"$0.51 per basic and diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"b4a38834ad9383d3f07ae0b5439cc5e01b8bd8ce","claim":"Bogota Financial Corp. reported the three months ended December 31, 2022 results: net income $1.9 million, EPS $0.14 per basic and diluted share.","evidence_excerpt":"reported net income for the three months ended December 31, 2022 of $1.9 million or $0.14 per basic and diluted share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523019867/0001193125-23-019867-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended December 31, 2022"},{"label":"Net income","value":"$1.9 million"},{"label":"EPS","value":"$0.14 per basic and 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"}