{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-013419","form_type":"8-K","ticker":"KFFB","cik":"0001297341","company_name":"Kentucky First Federal Bancorp","filed_at":"2024-02-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.707943+00:00","generated_at":"2026-06-06T03:07:49.176276+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 reports Q2 net loss of $361K vs profit of $374K year ago","bullets":["Net loss of $361,000 ($0.05 diluted EPS) for Dec 31, 2023 quarter vs net income of $374,000 ($0.04) a year ago, a decrease of $735k (196.5%).","Net interest income fell 32.3% to $1.7M as interest expense surged 232.4% on rapid deposit repricing.","Six-month net loss $536,000 ($0.07) vs net income $747,000 ($0.09) prior-year period.","Adopted CECL July 1, 2023: increased ACL for loans by $497k, reduced retained earnings by $414k.","Book value per share $6.08; shareholders' equity down 3.0% to $49.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-013419","json":"https://secwatch.observer/filing/0001213900-24-013419.json","markdown":"https://secwatch.observer/filing/0001213900-24-013419.md","text":"https://secwatch.observer/filing/0001213900-24-013419.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1297341/000121390024013419/0001213900-24-013419-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1297341/000121390024013419/ea193672-8k_kentucky.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T03:07:49.176276+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":"3df828d4a800ddc4c57722c5507a41c4d45d2995","claim":"Kentucky First Federal Bancorp reported three months ended December 31, 2023 results: net income net loss of $361,000, EPS ($0.05) 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 $361,000 or ($0.05) diluted earnings per share for the three months ended December 31, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1297341/000121390024013419/0001213900-24-013419-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended December 31, 2023"},{"label":"Net income","value":"net loss of $361,000"},{"label":"EPS","value":"($0.05) 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"}