{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-032157","form_type":"8-K","ticker":"FNWB","cik":"0001556727","company_name":"First Northwest Bancorp","filed_at":"2024-10-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.775168+00:00","generated_at":"2026-05-30T10:02:03.998985+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"First Northwest restates Q2 2024 results; adds $6.6M charge-offs, identifies material weakness","bullets":["Restatement adds $6.6M in charge-offs across commercial and consumer loans; total restated provision $8.7M.","Net loss of $2.2M ($0.25 diluted EPS) for Q2 2024 versus prior net income of $1.8M in Q2 2023.","Material weakness in internal control over financial reporting identified as of June 30, 2024.","CEO announces reduction in force expected to positively impact earnings in H2 2024 and 2025.","Dividend maintained at $0.07 per share, payable Aug 23, 2024 to record holders Aug 9, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-032157","json":"https://secwatch.observer/filing/0001437749-24-032157.json","markdown":"https://secwatch.observer/filing/0001437749-24-032157.md","text":"https://secwatch.observer/filing/0001437749-24-032157.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1556727/000143774924032157/0001437749-24-032157-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1556727/000143774924032157/fnwb20241025_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T10:02:03.998985+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"}