{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-023481","form_type":"8-K","ticker":"NKSH","cik":"0000796534","company_name":"NATIONAL BANKSHARES INC","filed_at":"2024-07-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.904711+00:00","generated_at":"2026-05-31T16:31:17.450558+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"National Bankshares Q2 net income $1.87M ($0.31 EPS) vs $8.43M ($1.43 EPS) YoY, hit by merger costs","bullets":["Net income $1.87M for H1 2024, down 78% from $8.43M in H1 2023; diluted EPS $0.31 vs $1.43.","Merger with Frontier Community Bank closed in Q2; consideration $16.35M ($14.3M stock, $2.05M cash).","Merger-related expense $2.74M; provision for credit loss on acquired loans $1.29M.","Acquired branches in Waynesboro, Staunton, Lynchburg, VA; new Roanoke branch planned fall 2024.","Total assets $1.81B; loan growth from acquisition; credit quality remains low-risk."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-023481","json":"https://secwatch.observer/filing/0001437749-24-023481.json","markdown":"https://secwatch.observer/filing/0001437749-24-023481.md","text":"https://secwatch.observer/filing/0001437749-24-023481.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/796534/000143774924023481/0001437749-24-023481-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/796534/000143774924023481/nksh20240724_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T16:31:17.450558+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"}