{"schema_version":"secwatch.filing_event.v1","accession":"0001605301-26-000042","form_type":"8-K","ticker":"CBFV","cik":"0001605301","company_name":"CB Financial Services, Inc.","filed_at":"2026-10-26T20:04:43+00:00","discovered_at":"2026-10-26T20:06:00.109907+00:00","generated_at":"2026-10-26T20:06:18.975274+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.62,"calibrated_materiality_score":0.62,"confidence":"high","headline":"CB Financial Q3 net income $5.3M, EPS $0.99 vs year-ago loss; dividend $0.28","bullets":["Q3 2026 GAAP net income $5.33M, or $0.99 diluted EPS, versus a $5.70M loss ($1.07) in Q3 2025; adjusted diluted EPS $0.91.","Nine-month net income $13.50M ($2.53 diluted) versus $164K ($0.03) a year earlier; adjusted diluted EPS $2.44 vs $1.97.","Board declared a $0.28 per share cash dividend, payable on or about Nov. 27, 2026 to stockholders of record Nov. 13, 2026.","Pre-provision net revenue $5.76M in Q3 2026; net recovery for credit losses of $69K versus a $259K provision in Q3 2025.","Adjusted net income (non-GAAP) $4.87M vs $3.93M in Q3 2025; year-to-date adjusted net income $13.03M vs $10.56M."],"urls":{"canonical":"https://secwatch.observer/filing/0001605301-26-000042","json":"https://secwatch.observer/filing/0001605301-26-000042.json","markdown":"https://secwatch.observer/filing/0001605301-26-000042.md","text":"https://secwatch.observer/filing/0001605301-26-000042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1605301/000160530126000042/0001605301-26-000042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1605301/000160530126000042/cbfv-20261026.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-26T20:06:18.975274+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"}