{"schema_version":"secwatch.filing_event.v1","accession":"0001605301-24-000017","form_type":"8-K","ticker":"CBFV","cik":"0001605301","company_name":"CB Financial Services, Inc.","filed_at":"2024-04-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.192133+00:00","generated_at":"2026-06-03T06:29:29.808554+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"CB Financial Services Q1 2024 net income flat YoY; adjusted EPS down; declares $0.25 dividend","bullets":["GAAP net income $4.2M, diluted EPS $0.82 (vs $4.2M, $0.81 in Q1 2023).","Adjusted net income $3.2M, adjusted diluted EPS $0.62 (down from $4.0M, $0.79 a year ago).","Quarterly cash dividend of $0.25 per share declared, payable May 31 to holders of record May 15.","GAAP net income sequentially lower from $13.0M in Q4 2023 due to large prior-quarter adjustments."],"urls":{"canonical":"https://secwatch.observer/filing/0001605301-24-000017","json":"https://secwatch.observer/filing/0001605301-24-000017.json","markdown":"https://secwatch.observer/filing/0001605301-24-000017.md","text":"https://secwatch.observer/filing/0001605301-24-000017.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1605301/000160530124000017/0001605301-24-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1605301/000160530124000017/cbfv-20240426.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T06:29:29.808554+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":"9381276ae8884c44b9be0fcf71f61c6c092b8cdd","claim":"CB Financial Services, Inc. reported three months ended March 31, 2024 results: net income $ 4,196, EPS $ 0.82.","evidence_excerpt":"CB Financial Services, Inc. (“CB” or the “Company”) (NASDAQGM: CBFV), the holding company of Community Bank (the “Bank”), today announced its first quarter 2024 financial results.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1605301/000160530124000017/0001605301-24-000017-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended March 31, 2024"},{"label":"Net income","value":"$ 4,196"},{"label":"EPS","value":"$ 0.82"},{"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"}