{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-197167","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2023-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.243990+00:00","generated_at":"2026-06-12T23:13:59.901024+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Bogota Financial Q2 net income falls 48% to $0.07 EPS; NIM compresses to 1.96%","bullets":["Net income $857k ($0.07 EPS) vs $1.6M ($0.12 EPS) in Q2 2022, down 47.8%.","Net interest margin 1.96% vs 2.85% a year ago as deposit costs surged to 2.68% from 0.59%.","Non-performing assets rose to $12.9M (1.35% of assets) partly due to a $10.9M delinquent construction loan.","Share repurchases: completed first 556,631-share program; second 249,920-share program underway.","Deposits fell $44.9M to $656.6M; FHLB advances increased $24.9M to $127.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-197167","json":"https://secwatch.observer/filing/0001193125-23-197167.json","markdown":"https://secwatch.observer/filing/0001193125-23-197167.md","text":"https://secwatch.observer/filing/0001193125-23-197167.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523197167/0001193125-23-197167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523197167/d361277d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T23:13:59.901024+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":"787f8a105fe11ca37d661b9877007d7418c6290a","claim":"Bogota Financial Corp. reported six months ended June 30, 2023 results: net income $1.8 million, EPS $0.14 per basic and diluted shares.","evidence_excerpt":"The Company reported net income for the six months ended June 30, 2023 of $1.8 million, or $0.14 per basic and diluted shares","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523197167/0001193125-23-197167-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"six months ended June 30, 2023"},{"label":"Net income","value":"$1.8 million"},{"label":"EPS","value":"$0.14 per basic and diluted shares"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"8487f42385375d283f61e58836d2a4aba89b3db3","claim":"Bogota Financial Corp. reported three months ended June 30, 2023 results: net income $857,000, EPS $0.07 per basic and diluted share.","evidence_excerpt":"Bogota Financial Corp. (NASDAQ: BSBK) (the “Company”), the holding company for Bogota Savings Bank (the “Bank”), reported net income for the three months ended June 30, 2023 of $857,000, or $0.07 per basic and diluted share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523197167/0001193125-23-197167-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended June 30, 2023"},{"label":"Net income","value":"$857,000"},{"label":"EPS","value":"$0.07 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"}