{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-001596","form_type":"8-K","ticker":"PLBC","cik":"0001168455","company_name":"PLUMAS BANCORP","filed_at":"2026-01-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.634865+00:00","generated_at":"2026-05-16T09:13:27.823667+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Plumas Bancorp Q4 net income rises to $10.9M; full-year EPS dips to $4.54 on merger costs","bullets":["Q4 2025 net income $10.9M ($1.58 diluted EPS) vs $7.7M ($1.29) a year ago; annualized ROAA 1.93%.","Full-year 2025 net income $29.6M ($4.54 diluted EPS) vs $28.6M ($4.80) in 2024; ROAA fell to 1.52% from 1.74%.","Acquired Cornerstone Community Bancorp Jul 1, 2025: $658M assets, $478M loans, $580M deposits; merger costs $7.3M pre-tax.","Nonperforming loans surged to $15.1M from $4.1M, driven by one $9.8M agricultural relationship; NPA ratio rose to 0.68%.","Net interest margin improved to 5.00% in Q4 from 4.90%; book value per share up 24% to $37.52."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-001596","json":"https://secwatch.observer/filing/0001437749-26-001596.json","markdown":"https://secwatch.observer/filing/0001437749-26-001596.md","text":"https://secwatch.observer/filing/0001437749-26-001596.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926001596/0001437749-26-001596-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926001596/plbc20260119_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:13:27.823667+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"}