---
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"
generated_at: "2026-06-05T07:47:00.264507+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 1.0
calibrated_materiality_score: 1.0
confidence: "high"
source: SEC EDGAR
---

# NYCB reports $2.4B goodwill impairment, material weaknesses, delays 10-K filing

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 1.0
- calibrated_materiality_score: 1.0
- confidence: high
- sec_items: 2.02, 2.06, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-053449
- JSON: https://secwatch.observer/filing/0001193125-24-053449.json
- Plain text: https://secwatch.observer/filing/0001193125-24-053449.txt

## Key facts
- Earnings Releases
  FLAGSTAR BANK, NATIONAL ASSOCIATION reported the three months ended December 31, 2023 results: net income $ (2,713 ), EPS $ (3.76 ) per diluted share.
  - Period: the three months ended December 31, 2023
  - Net income: $ (2,713 )
  - EPS: $ (3.76 ) per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/910073/000119312524053449/0001193125-24-053449-index.htm
- Earnings Releases
  FLAGSTAR BANK, NATIONAL ASSOCIATION reported the fiscal year ended December 31, 2023 results: net income $ (112 ).
  - Period: the fiscal year ended December 31, 2023
  - Net income: $ (112 )
  - Result: reported results
  source text: Net (loss) income available to common stockholders $ (112 ) $ 617 (729 ) -118 %
  evidence_url: https://www.sec.gov/Archives/edgar/data/910073/000119312524053449/0001193125-24-053449-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.