{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-024249","form_type":"8-K","ticker":"FXNC","cik":"0000719402","company_name":"FIRST NATIONAL CORP /VA/","filed_at":"2024-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.691124+00:00","generated_at":"2026-05-31T14:06:37.780377+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"First National Q2 net income $2.4M, EPS $0.39; adjusted EPS $0.48; Touchstone merger on track","bullets":["Net income $2.4M ($0.39 diluted EPS) vs $3.5M ($0.56) in Q2 2023; adjusted net income $3.0M ($0.48).","Touchstone merger: Fed approval received; shareholder meetings Aug 29; expected Q4 2024 close.","Net interest margin up 16bps to 3.40%; loans +$17M (7% annualized), deposits +$6.7M (2% annualized).","Tangible book value $18.59; merger-related expenses $571k in Q2 2024.","NPAs 0.59% of assets; net charge-offs $482k for Q2 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-024249","json":"https://secwatch.observer/filing/0001437749-24-024249.json","markdown":"https://secwatch.observer/filing/0001437749-24-024249.md","text":"https://secwatch.observer/filing/0001437749-24-024249.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/719402/000143774924024249/0001437749-24-024249-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/719402/000143774924024249/fxnc20240612_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:06:37.780377+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"}