---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-190091"
form_type: "8-K"
ticker: "BSBK"
cik: "0001787414"
company_name: "Bogota Financial Corp."
filed_at: "2024-08-01T23:59:59+00:00"
generated_at: "2026-05-31T13:54:51.794205+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Bogota Financial Corp. posts Q2 net loss of $432K vs profit of $857K year ago

## Summary
- Net loss of $432,000 ($0.03 per share) for Q2 2024, vs net income of $857,000 ($0.07 per share) in Q2 2023.
- Net interest income fell 36.1% to $2.7M; net interest margin dropped to 1.21% from 1.96%.
- Total assets increased 3.8% to $974.7M; deposits up 3.8% to $649.1M; net loans down 1.0% to $707.6M.
- Repurchased 107,323 shares at $735,000 under $4.9M authorized buyback program.
- Credit stable: no charge-offs, ACL 0.39% of loans, non-performing assets at 1.33% of assets.

## SEC filing metadata
- accession: 0001193125-24-190091
- form_type: 8-K
- ticker: BSBK
- cik: 0001787414
- company_name: Bogota Financial Corp.
- filed_at: 2024-08-01T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1787414/000119312524190091/0001193125-24-190091-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1787414/000119312524190091/d874724d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-190091
- JSON: https://secwatch.observer/filing/0001193125-24-190091.json
- Plain text: https://secwatch.observer/filing/0001193125-24-190091.txt

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