{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-127624","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2023-04-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.582378+00:00","generated_at":"2026-06-16T06:39:23.983236+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Bogota Financial Q1 net income $993K, down 29% YoY; NIM falls 59 bp to 2.05%","bullets":["Net income $993K ($0.08/sh) vs $1.4M ($0.10/sh) YoY, down 29.1%.","Net interest margin 2.05% vs 2.64% YoY; net interest income $4.5M, down 11.7%.","Deposits decreased $10.7M; average deposit cost up 165 bp to 2.25%. Uninsured deposits 8.4% of total.","Non-performing loans increased to $12.9M (1.35% of assets) from one commercial construction loan.","Repurchased 126,660 shares for $1.4M in Q1; regulatory approval for up to 556,631 shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-127624","json":"https://secwatch.observer/filing/0001193125-23-127624.json","markdown":"https://secwatch.observer/filing/0001193125-23-127624.md","text":"https://secwatch.observer/filing/0001193125-23-127624.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523127624/0001193125-23-127624-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523127624/d502667d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T06:39:23.983236+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":"7a70f8da1b4f6e3bdee791f82664751e84dbd0b5","claim":"Bogota Financial Corp. reported the three months ended March 31, 2023 results: net income $993,000, EPS $0.08 per basic and diluted shares.","evidence_excerpt":"reported net income for the three months ended March 31, 2023 of $993,000 or $0.08 per basic and diluted shares","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523127624/0001193125-23-127624-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended March 31, 2023"},{"label":"Net income","value":"$993,000"},{"label":"EPS","value":"$0.08 per basic and diluted shares"},{"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"}