{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-125643","form_type":"8-K","ticker":"BSBK","cik":"0001787414","company_name":"Bogota Financial Corp.","filed_at":"2024-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.116305+00:00","generated_at":"2026-06-03T03:10:07.801168+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 Q1 net loss of $441K vs $993K income; NIM compresses to 1.18%","bullets":["Net loss of $441K ($0.03/share) vs net income of $993K ($0.08/share) in Q1 2023.","Net interest income down 41.4% to $2.7M; net interest margin fell to 1.18% from 2.05%.","Interest expense on deposits +60.7% to $6.0M; avg deposit cost up 157 bps to 3.82%.","Total assets $961.2M (+2.3%); deposits $665.5M (+6.4%); loans decreased $5.9M.","Opened new branch in Upper Saddle River on April 13; no office CRE exposure; NPA ratio 1.30%."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-125643","json":"https://secwatch.observer/filing/0001193125-24-125643.json","markdown":"https://secwatch.observer/filing/0001193125-24-125643.md","text":"https://secwatch.observer/filing/0001193125-24-125643.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787414/000119312524125643/0001193125-24-125643-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787414/000119312524125643/d832040d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T03:10:07.801168+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":"7706dd48ee14c5a70f09a4e314f013df2cae29f3","claim":"Bogota Financial Corp. reported three months ended March 31, 2024 results: net income net loss of $441,000, or $0.03 per basic and diluted share.","evidence_excerpt":"Bogota Financial Corp. Reports Results for the Three Months Ended March 31, 2024","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1787414/000119312524125643/0001193125-24-125643-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended March 31, 2024"},{"label":"Net income","value":"net loss of $441,000, or $0.03 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"}