---
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"
generated_at: "2026-06-06T03:07:49.176276+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Kentucky First Federal reports Q2 net loss of $361K vs profit of $374K year ago

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-013419
- JSON: https://secwatch.observer/filing/0001213900-24-013419.json
- Plain text: https://secwatch.observer/filing/0001213900-24-013419.txt

## Key facts
- Earnings Releases
  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.
  - Period: three months ended December 31, 2023
  - Net income: net loss of $361,000
  - EPS: ($0.05) diluted earnings per share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1297341/000121390024013419/0001213900-24-013419-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.