{"schema_version":"secwatch.filing_event.v1","accession":"0001999371-24-002131","form_type":"8-K","ticker":"CCFN","cik":"0000731122","company_name":"MUNCY COLUMBIA FINANCIAL Corp","filed_at":"2024-02-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.791213+00:00","generated_at":"2026-06-06T03:56:21.359555+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Muncy Columbia reports Q4 GAAP net loss of $1.2M; raises quarterly dividend to $0.44","bullets":["Net loss of $1.186M (($0.41) EPS) vs net income of $2.595M ($1.25 EPS) in Q4 2022; full year net income $3.387M ($1.49 EPS).","Completed merger with Muncy Bank Financial on Nov 11, 2023; total consideration $55.1M, recorded $17.7M goodwill and $12.1M core deposit intangible.","Quarterly dividend raised to $0.44 per share (from $0.43), payable March 14, 2024 to holders of record Feb 27, 2024.","Pre-tax merger-related expenses of $1.8M in Q4 and $3.0M for the year; also recorded a $2.9M one-time CECL provision on acquired non-PCD loans.","Total assets rose to $1.6B from $944M a year earlier; book value per share $43.08 vs $41.34; net interest margin fell to 2.34% from 2.55%."],"urls":{"canonical":"https://secwatch.observer/filing/0001999371-24-002131","json":"https://secwatch.observer/filing/0001999371-24-002131.json","markdown":"https://secwatch.observer/filing/0001999371-24-002131.md","text":"https://secwatch.observer/filing/0001999371-24-002131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/731122/000199937124002131/0001999371-24-002131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/731122/000199937124002131/muncy_8k-021324.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T03:56:21.359555+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":"14774b5fbe5d73e09c91bab7c1187ed640238833","claim":"MUNCY COLUMBIA FINANCIAL Corp reported fourth quarter 2023 results: net income Net loss, as reported under accounting principles generally accepted in the United States of America (“GAAP”), for the q, EPS ($0.41).","evidence_excerpt":"Net loss, as reported under accounting principles generally accepted in the United States of America (“GAAP”), for the quarter-ended December 31, 2023, was $1,186,000 compared to net income of $2,595,000 for the same period in 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/731122/000199937124002131/0001999371-24-002131-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter 2023"},{"label":"Net income","value":"Net loss, as reported under accounting principles generally accepted in the United States of America (“GAAP”), for the q"},{"label":"EPS","value":"($0.41)"},{"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"}