{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-021142","form_type":"8-K","ticker":"CIZN","cik":"0001075706","company_name":"CITIZENS HOLDING CO /MS/","filed_at":"2023-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.084422+00:00","generated_at":"2026-06-12T21:44:44.181707+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Citizens Holding Q2 net income drops 88% YoY to $300K; dividend cut to $0.16","bullets":["Net income $300K ($0.05 diluted EPS) vs $2.5M ($0.45) in Q2 2022, decline of 88.19%.","Net interest margin compressed to 2.55% from 2.78% YoY; funding costs surged to 147 bps from 33 bps.","Dividend reduced to $0.16/share for Q2 2023 from $0.24; yield approx 5%.","Non-performing assets improved to 0.72% of loans vs 0.84% YoY; ACL increased to 1.11% from 0.86%.","Total deposits $1.103B, down slightly; loan growth modest at 1.32% linked-quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-021142","json":"https://secwatch.observer/filing/0001437749-23-021142.json","markdown":"https://secwatch.observer/filing/0001437749-23-021142.md","text":"https://secwatch.observer/filing/0001437749-23-021142.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1075706/000143774923021142/0001437749-23-021142-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1075706/000143774923021142/cizn20230731_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T21:44:44.181707+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":"05f143ce6575915474a9bc1100b3833bb3a12676","claim":"CITIZENS HOLDING CO /MS/ reported three and six months ended June 30, 2023 results: revenue Total revenues, or interest and non-interest income, for the three months ended June 30, 2023 totaled $13,422, net income Net income for the six months ended June 30, 2023 was $1,440, EPS $0.26 per share-basic and diluted.","evidence_excerpt":"Citizens Holding Company (the “Company”) (NASDAQ:CIZN) announced today results of operations for the three and six months ended June 30, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1075706/000143774923021142/0001437749-23-021142-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three and six months ended June 30, 2023"},{"label":"Revenue","value":"Total revenues, or interest and non-interest income, for the three months ended June 30, 2023 totaled $13,422"},{"label":"Net income","value":"Net income for the six months ended June 30, 2023 was $1,440"},{"label":"EPS","value":"$0.26 per share-basic and diluted"},{"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"}