{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-033066","form_type":"8-K","ticker":"PLBC","cik":"0001168455","company_name":"PLUMAS BANCORP","filed_at":"2026-10-21T13:00:12+00:00","discovered_at":"2026-10-21T13:01:00.332697+00:00","generated_at":"2026-10-21T13:01:10.735914+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Plumas Bancorp Q3 net income $11.4M ($1.64/sh) vs $5.1M; NIM 5.05%, ROAA 1.98%","bullets":["Record Q3 net income of $11.4M, or $1.64/share ($1.61 diluted), up from $5.1M/$0.74 a year ago; ROAA 1.98% and ROAE 16.7% vs 0.90% and 8.5%.","Net interest income $26.5M vs $25.2M; net interest margin rose 22 bps to 5.05%; provision for credit losses fell to $150K from $5.4M.","Effective tax rate fell to 18.9% from 25.6% after purchasing $14.5M of green energy tax credits, though the tax provision still rose $877K to $2.6M.","Deposits rose $47M (2.6%) to $1.9B, 46% non-interest-bearing; gross loans flat at $1.5B as $20M indirect auto runoff offset $35M commercial real estate growth.","Nonperforming assets $21.3M (0.94% of assets) vs $15.2M; nonperforming loans 1.41% of loans; YTD net charge-offs $567K; ~80K shares repurchased for $4.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-033066","json":"https://secwatch.observer/filing/0001437749-26-033066.json","markdown":"https://secwatch.observer/filing/0001437749-26-033066.md","text":"https://secwatch.observer/filing/0001437749-26-033066.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926033066/0001437749-26-033066-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1168455/000143774926033066/plbc20261019_8k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-21T13:01:10.735914+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"}