{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-427891","form_type":"8-K","ticker":"LSBK","cik":"0002059653","company_name":"Lake Shore Bancorp, Inc. /MD/","filed_at":"2026-10-21T20:30:14+00:00","discovered_at":"2026-10-21T20:31:04.301397+00:00","generated_at":"2026-10-21T20:31:27.949511+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.42,"calibrated_materiality_score":0.42,"confidence":"high","headline":"Lake Shore Bancorp Q3 EPS $0.31 vs $0.32; net income $2.3M, NIM 4.17%","bullets":["Q3 2026 net income $2.3M, or $0.31 per diluted share, versus $2.4M/$0.32 in Q3 2025; prior-year quarter included a one-time BOLI death benefit.","Net interest income rose 12.4% YoY to $7.1M; net interest margin 4.17% vs 3.72% a year ago and 4.06% in Q2 2026; efficiency ratio improved to 60.95%.","First nine months 2026 net income $6.4M ($0.87 per diluted share), up 20.1% from $5.3M ($0.70); nine-month net interest income $20.7M, +15.3%.","Provision for credit losses $290,000 in Q3; non-performing assets 0.24% of total assets; Tier 1 leverage 17.56% and total risk-based capital 23.89%.","Repurchased 105,090 shares at average $17.92 in Q3; book value per share $18.20 vs $18.10 at Dec 31, 2025; total assets $734.2M, deposits $580.3M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-427891","json":"https://secwatch.observer/filing/0001193125-26-427891.json","markdown":"https://secwatch.observer/filing/0001193125-26-427891.md","text":"https://secwatch.observer/filing/0001193125-26-427891.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2059653/000119312526427891/0001193125-26-427891-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2059653/000119312526427891/lsbk-20261021.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-21T20:31:27.949511+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"}