{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-185233","form_type":"8-K","ticker":"QNBC","cik":"0000750558","company_name":"QNB CORP.","filed_at":"2026-04-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.701067+00:00","generated_at":"2026-05-15T03:26:14.516136+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"QNB Corp. Q1 net income rises to $0.73/sh from $0.69/sh; adj. EPS $0.93","bullets":["Net income $2.765M, diluted EPS $0.73 vs $0.69 in Q1 2025.","Adjusted diluted EPS (non-GAAP) $0.93 excludes $754K after-tax merger costs.","Annualized ROAA 0.59%, ROAE 8.40%; adjusted ROAA 0.75%, adj. ROAE 10.69%.","Merger-related costs are significant one-time items not normal recurring expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-185233","json":"https://secwatch.observer/filing/0001193125-26-185233.json","markdown":"https://secwatch.observer/filing/0001193125-26-185233.md","text":"https://secwatch.observer/filing/0001193125-26-185233.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/750558/000119312526185233/0001193125-26-185233-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/750558/000119312526185233/qnbc-20260428.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T03:26:14.516136+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":"f17ccccb351fbed78039e3ada85fcf2e64e39d00","claim":"QNB CORP. reported first quarter ended March 31, 2026 results: net income $2,765,000 or $0.73 per share on a diluted basis, EPS $0.73 per share on a diluted basis.","evidence_excerpt":"QNB Corp. (the “Company” or “QNB”) (OTCQX: QNBC), the parent company of QNB Bank (the “Bank”), reported net income for the first quarter of 2026 of $2,765,000 or $0.73 per share on a diluted basis.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/750558/000119312526185233/0001193125-26-185233-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Net income","value":"$2,765,000 or $0.73 per share on a diluted basis"},{"label":"EPS","value":"$0.73 per share on a diluted basis"},{"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"}