{"schema_version":"secwatch.filing_event.v1","accession":"0001473844-25-000016","form_type":"8-K/A","ticker":"STEL","cik":"0001473844","company_name":"Stellar Bancorp, Inc.","filed_at":"2025-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.724691+00:00","generated_at":"2026-05-25T17:27:41.977902+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Stellar Bancorp corrects Q4 earnings: payroll error adds $3.3M to expenses, net income $115M","bullets":["Payroll accrual error increased noninterest expense by $3.3M (salaries/benefits).","Full-year 2024 net income corrected to $115.0M, down from previously reported.","Error deemed not material; no quarterly Form 10-Q amendments required.","Correction reflected in Annual Report on Form 10-K filed March 3, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001473844-25-000016","json":"https://secwatch.observer/filing/0001473844-25-000016.json","markdown":"https://secwatch.observer/filing/0001473844-25-000016.md","text":"https://secwatch.observer/filing/0001473844-25-000016.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1473844/000147384425000016/0001473844-25-000016-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1473844/000147384425000016/stel-20250130.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T17:27:41.977902+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"}