{"schema_version":"secwatch.filing_event.v1","accession":"0001605301-24-000003","form_type":"8-K","ticker":"CBFV","cik":"0001605301","company_name":"CB Financial Services, Inc.","filed_at":"2024-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.788105+00:00","generated_at":"2026-06-06T13:35:53.479536+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"CB Financial FY2023 GAAP net income $22.6M, adjusted EPS $2.46; declares $0.25 dividend","bullets":["FY2023 GAAP net income $22.6M ($4.40 diluted EPS) vs $11.2M ($2.18) in 2022.","FY2023 adjusted net income $12.6M ($2.46 adjusted EPS) vs $11.0M ($2.14) in 2022.","Q4 2023 GAAP net income $13.0M includes $9.9M gain; adjusted Q4 net income $3.1M, down 25% YoY.","Board declared $0.25 quarterly dividend, payable Feb 29, 2024 to holders of record Feb 15, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001605301-24-000003","json":"https://secwatch.observer/filing/0001605301-24-000003.json","markdown":"https://secwatch.observer/filing/0001605301-24-000003.md","text":"https://secwatch.observer/filing/0001605301-24-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1605301/000160530124000003/0001605301-24-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1605301/000160530124000003/cbfv-20240131.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T13:35:53.479536+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":"e65f4936a8e2137eaee129e12cc6b392eea146c5","claim":"CB Financial Services, Inc. reported Three Months Ended 12/31/23 results: net income $ 12,966, EPS $ 2.52.","evidence_excerpt":"CB Financial Services, Inc. Announces Fourth Quarter and Full Year 2023 Financial Results and Declares Quarterly Cash Dividend WASHINGTON, PA., January 31, 2024 -- CB Financial Services, Inc. (“CB” or the “Company”) (NASDAQGM: CBFV), the holding company of Community Bank (the “Bank”), today announced its fourth quarter and 2023 financial results. Three Months Ended Year Ended 12/31/23 9/30/23 6/30/23 3/31/23 12/31/22 12/31/23 12/31/22 (Dollars in thousands, except per share data) (Unaudited) Net Income (GAAP) $ 12,966 $ 2,672 $ 2,757 $ 4,156 $ 4,152 $ 22,550 $ 11,247 Net Income Adjustments (9,905) 29 78 (127) (66) (9,926) (208) Adjusted Net Income (Non-GAAP) (1) $ 3,061 $ 2,701 $ 2,835 $ 4,029 $ 4,086 $ 12,624 $ 11,039 Earnings per Common Share - Diluted (GAAP) $ 2.52 $ 0.52 $ 0.54 $ 0.81 $ 0.81 $ 4.40 $ 2.18 Adjusted Earnings per Common Share - Diluted (Non-GAAP) (1) $ 0.60 $ 0.53 $ 0.55 $ 0.79 $ 0.80 $ 2.46 $ 2.14 ( 1) Refer to Explanation of","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1605301/000160530124000003/0001605301-24-000003-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Three Months Ended 12/31/23"},{"label":"Net income","value":"$ 12,966"},{"label":"EPS","value":"$ 2.52"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"fc084fa161c9b440437bb361fcf5b77f7c1f01e9","claim":"CB Financial Services, Inc. reported the year ended December 31, 2023 results: net income $ 22,550, EPS $ 4.40.","evidence_excerpt":"On January 31, 2024 , CB Financial Services, Inc. (the \"Company\") issued a press release announcing its financial results for the year ended December 31, 2023, a copy of which is furnished herewith as Exhibit 99.1 and is incorporated herein by reference.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1605301/000160530124000003/0001605301-24-000003-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the year ended December 31, 2023"},{"label":"Net income","value":"$ 22,550"},{"label":"EPS","value":"$ 4.40"},{"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"}