{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-269042","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.450274+00:00","generated_at":"2026-06-09T00:45:37.040941+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Bogota Financial Q3 net loss of $29K; net interest margin shrinks to 1.47% from 2.85% YoY","bullets":["Net loss of $29K ($0.00 EPS) in Q3 2023 vs net income of $1.9M ($0.14 EPS) in Q3 2022.","Net interest margin fell 138 bps to 1.47% in Q3 2023; interest expense surged 208.7% driven by deposit cost.","Total deposits fell 8.0% YoY to $645.3M; FHLB advances up 32.2% to $135.3M to offset outflows.","Non-performing assets rose to $12.3M (1.33% of assets) vs prior period; delinquent loans increased $18M to $19.5M.","Share buyback: 318,560 shares repurchased YTD at $3.0M under two approved programs."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-269042","json":"https://secwatch.observer/filing/0001193125-23-269042.json","markdown":"https://secwatch.observer/filing/0001193125-23-269042.md","text":"https://secwatch.observer/filing/0001193125-23-269042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523269042/0001193125-23-269042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523269042/d581038d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T00:45:37.040941+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":"842a558f2323afb230ec5b6d17ec99d9deb127b1","claim":"Bogota Financial Corp. reported three months ended September 30, 2023 results: net income net loss of $29,000, EPS $0.00 per basic and diluted share.","evidence_excerpt":"reported net loss for the three months ended September 30, 2023 of $29,000, or $0.00 per basic and diluted share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312523269042/0001193125-23-269042-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended September 30, 2023"},{"label":"Net income","value":"net loss of $29,000"},{"label":"EPS","value":"$0.00 per basic and diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"f37477c9a89df31a524d11974575cf1efa3815cf","claim":"Bogota Financial Corp. reported nine months ended September 30, 2023 results: net income net income of $1.8 million, EPS $0.14 per basic and diluted shares.","evidence_excerpt":"reported net income for the nine months ended September 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/1787414/000119312523269042/0001193125-23-269042-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"nine months ended September 30, 2023"},{"label":"Net income","value":"net income of $1.8 million"},{"label":"EPS","value":"$0.14 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"}