{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-315814","form_type":"8-K","ticker":"BVFL","cik":"0001302387","company_name":"BV Financial, Inc.","filed_at":"2026-07-24T18:39:19+00:00","discovered_at":"2026-07-24T18:40:00.562133+00:00","generated_at":"2026-07-24T18:40:08.550867+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"BV Financial Q2 net income rises to $3.5M ($0.42 EPS); net interest margin expands to 4.58%","bullets":["Net income $3.5M ($0.42 diluted EPS) vs $2.9M ($0.29) a year ago; adjusted net income $3.9M ($0.47).","Net interest margin 4.58% (Q2 2026) vs 4.36% (Q2 2025); net interest income $9.5M vs $9.2M.","Loans decreased $44.3M (5.9%) to $711.6M; deposits flat at $675.9M; paid off $35M FHLB borrowings.","Non-accrual loans increased to $3.4M from $2.3M at Dec 31, 2025; allowance for credit losses 0.87% of loans.","Repurchased 230,000 shares at avg $20.03; six-month net income $4.6M ($0.55) vs $5.0M ($0.50) due to $2.2M executive transition expense."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-315814","json":"https://secwatch.observer/filing/0001193125-26-315814.json","markdown":"https://secwatch.observer/filing/0001193125-26-315814.md","text":"https://secwatch.observer/filing/0001193125-26-315814.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526315814/0001193125-26-315814-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1302387/000119312526315814/bvfl-20260724.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-24T18:40:08.550867+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}