{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-321023","form_type":"8-K","ticker":"QNBC","cik":"0000750558","company_name":"QNB CORP.","filed_at":"2026-07-28T20:14:13+00:00","discovered_at":"2026-07-28T20:15:00.407172+00:00","generated_at":"2026-07-28T20:15:25.714842+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"QNB Corp. Q2 2026 net income $3.0M ($0.60 EPS); adjusted EPS $1.05 vs $1.04 YoY","bullets":["GAAP net income $3.015M, diluted EPS $0.60, includes $2.227M after-tax merger costs.","Adjusted net income $5.242M, adjusted diluted EPS $1.05, vs $3.883M and $1.04 in Q2 2025.","Acquisition of Victory Bancorp closed April 1, 2026, creating ~$2.4B asset franchise.","Six-month 2026 net income $5.78M ($1.32 diluted); adjusted $9.029M ($2.06 diluted).","Adjusted ROAA 0.88% and ROAE 11.56% for Q2 2026 vs 0.83% and 14.25% in Q2 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-321023","json":"https://secwatch.observer/filing/0001193125-26-321023.json","markdown":"https://secwatch.observer/filing/0001193125-26-321023.md","text":"https://secwatch.observer/filing/0001193125-26-321023.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/750558/000119312526321023/0001193125-26-321023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/750558/000119312526321023/qnbc-20260728.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-28T20:15:25.714842+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"}