---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-25-007746"
form_type: "8-K"
ticker: "EBMT"
cik: "0001478454"
company_name: "Eagle Bancorp Montana, Inc."
filed_at: "2025-03-14T23:59:59+00:00"
generated_at: "2026-05-24T18:10:29.886884+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Eagle Bancorp Montana restates Q3 2024 cash flow statement for borrowing misclassification

## Summary
- Misclassified FHLB borrowings as short-term vs long-term in financing section of cash flows for nine months ended Sept 30, 2024.
- Net cash provided by financing activities unchanged; no impact on balance sheet, income, or equity.
- Previously reported $14.26M net short-term advances restated as $40.74M net short-term payments; long-term items corrected.
- Company will not amend Q3 2024 10-Q; corrected disclosure included in 2024 Form 10-K filed with SEC.
- Audit committee and independent auditor Moss Adams concurred with non-reliance determination.

## SEC filing metadata
- accession: 0001437749-25-007746
- form_type: 8-K
- ticker: EBMT
- cik: 0001478454
- company_name: Eagle Bancorp Montana, Inc.
- filed_at: 2025-03-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1478454/000143774925007746/0001437749-25-007746-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1478454/000143774925007746/ebmt20250314_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-25-007746
- JSON: https://secwatch.observer/filing/0001437749-25-007746.json
- Plain text: https://secwatch.observer/filing/0001437749-25-007746.txt

## Key facts
- Auditor Changes
  Eagle Bancorp Montana, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Moss Adams, LLP
  source text: management, after discussion with the Company’s independent registered public accounting firm, Moss Adams, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Impacted Statement of Cash Flows should no longer be relied upon due to the inaccuracies described above
  evidence_url: https://www.sec.gov/Archives/edgar/data/1478454/000143774925007746/0001437749-25-007746-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.