{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-053449","form_type":"8-K/A","ticker":"FLG","cik":"0000910073","company_name":"FLAGSTAR BANK, NATIONAL ASSOCIATION","filed_at":"2024-02-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.245875+00:00","generated_at":"2026-06-05T07:47:00.264507+00:00","sec_items":["2.02","2.06","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":1.0,"calibrated_materiality_score":1.0,"confidence":"high","headline":"NYCB reports $2.4B goodwill impairment, material weaknesses, delays 10-K filing","bullets":["Q4 2023 net loss available to common stockholders of $2.713B ($3.76 diluted EPS) after $2.4B goodwill impairment charge.","Goodwill impairment fully writes off historical goodwill; no cash impact and no effect on regulatory capital ratios.","Material weaknesses identified in internal loan review controls; expects to report ineffective disclosure controls and ICFR for fiscal 2023.","Will file Form 12b-25 to delay 10-K; expects to file within 15-day grace period; also recorded $19M reduction in bargain purchase gain from Signature deal and $10M FDIC special assessment."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-053449","json":"https://secwatch.observer/filing/0001193125-24-053449.json","markdown":"https://secwatch.observer/filing/0001193125-24-053449.md","text":"https://secwatch.observer/filing/0001193125-24-053449.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/910073/000119312524053449/0001193125-24-053449-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/910073/000119312524053449/d767207d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T07:47:00.264507+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":"0e2da575317eaed54fc54ec53b1272dc63f3d58b","claim":"FLAGSTAR BANK, NATIONAL ASSOCIATION reported the three months ended December 31, 2023 results: net income $ (2,713 ), EPS $ (3.76 ) per diluted share.","evidence_excerpt":"Net (loss) income available to common stockholders $ (2,713 ) $ 199 $ 164 -1463 % -1754 % Basic (loss) earnings per common share $ (3.76 ) $ 0.27 $ 0.30 -1493 % -1353 % Diluted (loss) earnings per common share $ (3.76 ) $ 0.27 $ 0.30 -1493 % -1353 %","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/910073/000119312524053449/0001193125-24-053449-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended December 31, 2023"},{"label":"Net income","value":"$ (2,713 )"},{"label":"EPS","value":"$ (3.76 ) per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"a54a6db9dbcb91ca5a9cb86048975c4df3cafed9","claim":"FLAGSTAR BANK, NATIONAL ASSOCIATION reported the fiscal year ended December 31, 2023 results: net income $ (112 ).","evidence_excerpt":"Net (loss) income available to common stockholders $ (112 ) $ 617 (729 ) -118 %","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/910073/000119312524053449/0001193125-24-053449-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal year ended December 31, 2023"},{"label":"Net income","value":"$ (112 )"},{"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"}