secwatch.observer — SEC 8-K summary
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Issuer:     Eagle Bancorp Montana, Inc. (EBMT)
CIK:        0001478454
Form:       8-K
Filed at:   2025-03-14T23:59:59+00:00
Accession:  0001437749-25-007746
Event type: other_material
Sentiment:  negative
Materiality: 0.40
Item codes: 4.02
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1478454/000143774925007746/0001437749-25-007746-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1478454/000143774925007746/ebmt20250314_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-25-007746

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