{"schema_version":"secwatch.filing_event.v1","accession":"0001552781-24-000372","form_type":"8-K/A","ticker":"BCTF","cik":"0001668340","company_name":"Bancorp 34, Inc.","filed_at":"2024-05-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.504161+00:00","generated_at":"2026-06-01T07:11:32.288842+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bancorp 34 files CBOA audited financials: net income $2.4M in 2023, down 30% YoY","bullets":["CBOA total assets $434.8M, deposits $339.8M, loans $324.6M as of Dec 31, 2023.","Net income $2.426M ($0.23 EPS) in 2023 vs $3.462M ($0.35 EPS) in 2022, down 30%.","Net interest income rose 9.8% to $16.3M; non-interest expense up 21.5% to $13.4M.","Adopted CECL on Jan 1, 2023; allowance for credit losses $3.85M (1.19% of loans).","Merger of CBOA into Bancorp 34 completed March 19, 2024; financials provided as amendment."],"urls":{"canonical":"https://secwatch.observer/filing/0001552781-24-000372","json":"https://secwatch.observer/filing/0001552781-24-000372.json","markdown":"https://secwatch.observer/filing/0001552781-24-000372.md","text":"https://secwatch.observer/filing/0001552781-24-000372.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1668340/000155278124000372/0001552781-24-000372-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1668340/000155278124000372/e24268_bctf-8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T07:11:32.288842+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"}