---
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"
generated_at: "2026-06-02T01:59:19.899616+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Kentucky First Federal Bancorp posts Q3 net loss of $107K; EPS -$0.01 vs $0.02 year ago

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-041865
- JSON: https://secwatch.observer/filing/0001213900-24-041865.json
- Plain text: https://secwatch.observer/filing/0001213900-24-041865.txt

## Key facts
- Earnings Releases
  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.
  - Period: the three months ended March 31, 2024
  - Net income: a net loss of $107,000
  - EPS: ($0.01) 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 $107,000 or ($0.01) diluted earnings per share for the three months ended March 31, 2024
  evidence_url: https://www.sec.gov/Archives/edgar/data/1297341/000121390024041865/0001213900-24-041865-index.htm
- Earnings Releases
  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.
  - Period: the nine months ended March 31, 2024
  - Net income: a net loss of $643,000
  - EPS: ($0.08) diluted earnings per share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1297341/000121390024041865/0001213900-24-041865-index.htm

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