{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-012305","form_type":"8-K","ticker":"PLBC","cik":"0001168455","company_name":"PLUMAS BANCORP","filed_at":"2026-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.024709+00:00","generated_at":"2026-05-15T06:01:22.424484+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Plumas Bancorp posts record Q1 net income of $9.8M, EPS $1.40, up 36% YoY","bullets":["Net income $9.8M ($1.38 diluted) vs $7.2M ($1.20) a year ago; net interest income $25.1M, up 36%.","Acquisition of Cornerstone Community Bancorp closed July 2025: added $658M assets, $478M loans, $580M deposits.","Nonperforming assets rose to $14.4M (0.65% of assets) from $3.8M, mainly one $9.3M ag loan relationship.","Board authorized $25M stock repurchase; 41k shares bought for $2.0M in Q1; book value per share $38.05, up 20%."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-012305","json":"https://secwatch.observer/filing/0001437749-26-012305.json","markdown":"https://secwatch.observer/filing/0001437749-26-012305.md","text":"https://secwatch.observer/filing/0001437749-26-012305.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926012305/0001437749-26-012305-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926012305/plbc20260413_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:01:22.424484+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":[{"claim_id":"ee967c701fc83ab9ef5de39481942bf79288fd22","claim":"PLUMAS BANCORP reported first quarter of 2026 results: net income $9.8 million, EPS $1.40 per share.","evidence_excerpt":"Plumas Bancorp (Nasdaq: PLBC), the parent company of Plumas Bank (the “Bank”), today announced record first quarter earnings of $9.8 million or $1.40 per share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926012305/0001437749-26-012305-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2026"},{"label":"Net income","value":"$9.8 million"},{"label":"EPS","value":"$1.40 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}