{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-086244","form_type":"8-K","ticker":"KFFB","cik":"0001297341","company_name":"Kentucky First Federal Bancorp","filed_at":"2023-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.555603+00:00","generated_at":"2026-06-08T04:41:02.396075+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Kentucky First Federal Bancorp reports net loss of $175K for Sept quarter vs profit last year","bullets":["Net loss of $175,000 or ($0.02) diluted EPS vs net earnings of $373,000 or $0.05 EPS in prior year quarter.","Net interest income fell 31.3% to $1.7M due to interest expense rising 355.6% on rate hikes.","Adopted CECL accounting on July 1, 2023; recorded $497K increase in ACL for loans, $414K reduction to retained earnings.","Deposits increased $26.1M (11.5%) to $252.4M, including $48.1M in brokered CDs; book value per share $6.14.","Shareholders' equity decreased $1.1M to $49.6M, impacted by CECL adoption and net loss."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-086244","json":"https://secwatch.observer/filing/0001213900-23-086244.json","markdown":"https://secwatch.observer/filing/0001213900-23-086244.md","text":"https://secwatch.observer/filing/0001213900-23-086244.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1297341/000121390023086244/0001213900-23-086244-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1297341/000121390023086244/ea188286-8k_kentucky.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T04:41:02.396075+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":"95122dbd1f9e0f5480c0e7fa0b161ffe618b46cc","claim":"Kentucky First Federal Bancorp reported three months ended September 30, 2023 results: net income net loss of $175,000 or ($0.02) diluted earnings per share.","evidence_excerpt":"Kentucky First Federal Bancorp (Nasdaq: KFFB), the holding company (the \"Company\") for First Federal Savings and Loan Association of Hazard and First Federal Savings Bank of Kentucky, Frankfort, Kentucky, announced a net loss of $175,000 or ($0.02) diluted earnings per share for the three months ended September 30, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1297341/000121390023086244/0001213900-23-086244-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended September 30, 2023"},{"label":"Net income","value":"net loss of $175,000 or ($0.02) diluted earnings per share"},{"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"}