{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-030970","form_type":"8-K","ticker":"PLBC","cik":"0001168455","company_name":"PLUMAS BANCORP","filed_at":"2025-10-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.921807+00:00","generated_at":"2026-05-17T03:41:08.763969+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":"Plumas Bancorp Q3 net income $5.1M ($0.74/sh) down 35% YoY; acquired Cornerstone","bullets":["Net income $5.1M, down from $7.8M in Q3 2024; diluted EPS $0.73 vs $1.31.","Provision for credit losses surged $5.8M; nonperforming loans at 1.0% of loans (up from 0.44%).","Acquisition of Cornerstone Community Bank closed July 1; added $658M assets, $478M loans, $580M deposits; $6.2M nonrecurring costs.","Non-GAAP net income $9.5M, diluted EPS $1.35 excluding acquisition expenses; net interest margin 4.83% vs 4.76%.","Book value per share $35.38, up 17% YoY; intends to redeem $10M subordinated notes Dec 30, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-030970","json":"https://secwatch.observer/filing/0001437749-25-030970.json","markdown":"https://secwatch.observer/filing/0001437749-25-030970.md","text":"https://secwatch.observer/filing/0001437749-25-030970.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1168455/000143774925030970/0001437749-25-030970-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1168455/000143774925030970/plbc20251014_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:41:08.763969+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"}