---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-109420"
form_type: "8-K"
ticker: "BSBK"
cik: "0001787414"
company_name: "Bogota Financial Corp."
filed_at: "2025-05-01T23:59:59+00:00"
generated_at: "2026-05-23T00:52:09.831736+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Bogota Financial posts Q1 net income of $731K vs year-ago loss; one-time death benefit helps

## Summary
- Net income of $731K ($0.06/share) vs net loss of $441K ($0.03/share) in prior year period.
- Net interest income increased $942K to $3.6M due to lower deposit costs and higher loan yields.
- Recorded $543K one-time death benefit from bank-owned life insurance.
- Total assets decreased $41.3M to $930.2M; deposits down $9.2M; FHLB advances down $32.4M.
- No stock repurchase program outstanding; 238,258 shares repurchased under prior program at $1.7M.

## SEC filing metadata
- accession: 0001193125-25-109420
- form_type: 8-K
- ticker: BSBK
- cik: 0001787414
- company_name: Bogota Financial Corp.
- filed_at: 2025-05-01T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1787414/000119312525109420/0001193125-25-109420-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1787414/000119312525109420/d853270d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-109420
- JSON: https://secwatch.observer/filing/0001193125-25-109420.json
- Plain text: https://secwatch.observer/filing/0001193125-25-109420.txt

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