{"schema_version":"secwatch.filing_event.v1","accession":"0001408534-26-000059","form_type":"8-K","ticker":"FGBI","cik":"0001408534","company_name":"First Guaranty Bancshares, Inc.","filed_at":"2026-07-31T20:30:17+00:00","discovered_at":"2026-07-31T20:31:02.346698+00:00","generated_at":"2026-07-31T20:31:12.407115+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"First Guaranty Bancshares reports Q2 2026 net income of $3.4M, EPS $0.17","bullets":["Net income of $3.4M in Q2 2026 vs net loss of $7.3M in Q2 2025; EPS $0.17 vs ($0.61).","Total Risk-Based Capital Ratio exceeded 16% at June 30, 2026, up from 11.28% a year earlier.","A $14.0M non-accrual loan relationship paid off during the quarter, improving asset quality.","Net interest income stable at $22.3M; provision for credit losses fell to $2.6M from $16.6M.","Book value per common share $11.75, down from $15.21 a year ago due to prior losses."],"urls":{"canonical":"https://secwatch.observer/filing/0001408534-26-000059","json":"https://secwatch.observer/filing/0001408534-26-000059.json","markdown":"https://secwatch.observer/filing/0001408534-26-000059.md","text":"https://secwatch.observer/filing/0001408534-26-000059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1408534/000140853426000059/0001408534-26-000059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1408534/000140853426000059/fgbi-20260731.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-31T20:31:12.407115+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}