{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-041865","form_type":"8-K","ticker":"KFFB","cik":"0001297341","company_name":"Kentucky First Federal Bancorp","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.758754+00:00","generated_at":"2026-06-02T01:59:19.899616+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Kentucky First Federal Bancorp posts Q3 net loss of $107K; EPS -$0.01 vs $0.02 year ago","bullets":["Net loss of $107,000 or ($0.01) diluted EPS for quarter ended March 31, 2024, vs net earnings of $144,000 or $0.02 EPS a year ago.","Net interest income fell 13.7% to $1.8M as interest expense surged 106.7% to $2.4M.","Nine-month net loss of $643,000 or ($0.08) EPS, vs net earnings of $891,000 or $0.11 EPS prior year.","Assets grew 5.8% to $369.1M; book value per share $6.06; shareholders' equity down 3.3% to $49.0M.","Adopted CECL accounting standard on July 1, 2023, increasing allowance for credit losses by $498,000 through March 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-041865","json":"https://secwatch.observer/filing/0001213900-24-041865.json","markdown":"https://secwatch.observer/filing/0001213900-24-041865.md","text":"https://secwatch.observer/filing/0001213900-24-041865.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1297341/000121390024041865/0001213900-24-041865-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1297341/000121390024041865/ea0205839-8k_kentucky.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T01:59:19.899616+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":"a0b89352a49c1250c3343fd780d21f1ed3424a73","claim":"Kentucky First Federal Bancorp reported the three months ended March 31, 2024 results: net income a net loss of $107,000, EPS ($0.01) 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 $107,000 or ($0.01) diluted earnings per share for the three months ended March 31, 2024","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1297341/000121390024041865/0001213900-24-041865-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended March 31, 2024"},{"label":"Net income","value":"a net loss of $107,000"},{"label":"EPS","value":"($0.01) diluted earnings per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"ebb2b0ab8da9377cfd2e6da220e053f6dba4d350","claim":"Kentucky First Federal Bancorp reported the nine months ended March 31, 2024 results: net income a net loss of $643,000, EPS ($0.08) diluted earnings per share.","evidence_excerpt":"For the nine months ended March 31, 2024, the Company reported a net loss of $643,000 or ($0.08) diluted earnings per share compared to net earnings of $891,000 or $0.11 diluted earnings per share for the nine months ended March 31, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1297341/000121390024041865/0001213900-24-041865-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the nine months ended March 31, 2024"},{"label":"Net income","value":"a net loss of $643,000"},{"label":"EPS","value":"($0.08) 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"}