{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-014094","form_type":"8-K","ticker":"FXNC","cik":"0000719402","company_name":"FIRST NATIONAL CORP /VA/","filed_at":"2026-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.675062+00:00","generated_at":"2026-05-15T01:19:38.149131+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":"First National Q1 EPS $0.54, NIM 3.99%; loan growth 4% annualized, deposits up 8.4%","bullets":["Net income of $4.9M ($0.54 diluted EPS) vs. $0.18 in Q1 2025; adjusted EPS $0.54.","Net interest margin (FTE) 3.99%, up 22 bps YoY from 3.77%.","Loans held for investment rose $14.7M (4.0% annualized) to $1.450B; deposits up $37.7M (8.4% annualized) to $1.837B.","Non-performing assets improved to 0.21% of total assets from 0.32% in prior quarter.","Tangible book value per share grew to $19.11 from $18.83 at Dec 31, 2025; dividend $0.17/share unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-014094","json":"https://secwatch.observer/filing/0001437749-26-014094.json","markdown":"https://secwatch.observer/filing/0001437749-26-014094.md","text":"https://secwatch.observer/filing/0001437749-26-014094.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/719402/000143774926014094/0001437749-26-014094-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/719402/000143774926014094/fxnc20260324_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T01:19:38.149131+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":"9f84435a6e51f87c0ce70efd7798c5506a26a4cf","claim":"FIRST NATIONAL CORP /VA/ reported first quarter ended March 31, 2026 results: net income $4.9 million, EPS $0.54.","evidence_excerpt":"reported consolidated net income of $4.9 million and basic and diluted earnings per common share of $0.54 for the first quarter ended March 31, 2026.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/719402/000143774926014094/0001437749-26-014094-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Net income","value":"$4.9 million"},{"label":"EPS","value":"$0.54"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}