{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-026058","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2024-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.536840+00:00","generated_at":"2026-06-06T07:10:06.024193+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 Q4 net loss $1.2M; full-year EPS $0.05 vs $0.51 prior year","bullets":["Net loss of $1.2M ($0.09/sh) for Q4 2023 vs net income of $1.9M ($0.14/sh) in Q4 2022.","Full-year 2023 net income $643K ($0.05/sh) vs $6.9M ($0.51/sh) in 2022.","Net interest margin fell 133 bps to 1.35% in Q4; deposits declined 10.8% YoY to $625.3M.","Non-accrual construction loan of $11.1M drives delinquent loans to 1.76% of total loans.","Pending fraud claim of $376K in other expense; stock buyback of 216,837 shares completed at $1.6M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-026058","json":"https://secwatch.observer/filing/0001193125-24-026058.json","markdown":"https://secwatch.observer/filing/0001193125-24-026058.md","text":"https://secwatch.observer/filing/0001193125-24-026058.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312524026058/0001193125-24-026058-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312524026058/d105657d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T07:10:06.024193+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":"78e79345cf67e78c90f1f2007735981ca634faf8","claim":"Bogota Financial Corp. reported the three and twelve months ended December 31, 2023 results: net income net income for the twelve months ended December 31, 2023 of $643,000, EPS $0.05 per basic and diluted share.","evidence_excerpt":"reported net loss for the three months ended December 31, 2023 of $1.2 million or ($0.09) per basic and diluted share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312524026058/0001193125-24-026058-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three and twelve months ended December 31, 2023"},{"label":"Net income","value":"net income for the twelve months ended December 31, 2023 of $643,000"},{"label":"EPS","value":"$0.05 per basic and diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"78e79345cf67e78c90f1f2007735981ca634faf8","claim":"Bogota Financial Corp. reported the three and twelve months ended December 31, 2023 results: net income net income for the twelve months ended December 31, 2023 of $643,000, EPS $0.05 per basic and diluted share.","evidence_excerpt":"The Company reported net income for the twelve months ended December 31, 2023 of $643,000 or $0.05 per basic and diluted share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312524026058/0001193125-24-026058-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three and twelve months ended December 31, 2023"},{"label":"Net income","value":"net income for the twelve months ended December 31, 2023 of $643,000"},{"label":"EPS","value":"$0.05 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"}