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BSBK · 10-Q filed August 13, 2026

BSBK earnings analysis

What we found in BSBK's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

BSBK reported Q2 revenue of $7.494 million, down materially from approximately $11 million in both the preceding quarter and the prior-year period, while diluted EPS improved to $0.06 from $0.02 year over year. The filing provides no quantitative guidance and reports no material changes to the previously disclosed risk factors. Share repurchases were substantial at 139,558 shares in Q2, leaving only 7,046 shares available under the program as of June 30, 2026.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

EPS held steady despite revenue decline
Second-quarter revenue was $7.494 million, down from approximately $11 million in both 2026Q1 and 2025Q2. Diluted EPS was $0.06, unchanged sequentially and up from $0.02 year over year.
Accelerated share repurchases
The company repurchased 139,558 shares during the second quarter at an average price of $8.67 per share. Cumulative repurchases reached 230,544 shares at a total cost of $2.0 million as of June 30, 2026.
No reported control deficiencies
Management concluded that disclosure controls and procedures were effective as of June 30, 2026, and reported no changes in internal controls that materially affected or were reasonably likely to materially affect reporting controls during the quarter.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Material quarterly revenue contraction
Revenue fell to $7.494 million in Q2 from approximately $11 million in both the prior quarter and prior-year quarter, indicating a material deterioration in the top line even though EPS remained positive at $0.06.
Limited remaining buyback capacity
The repurchase program had only 7,046 shares remaining after 230,544 shares were repurchased for $2.0 million as of June 30, 2026. Continued buybacks could reduce financial flexibility while operating revenue is declining.
No updated merger-risk disclosure
The filing states there were no material changes to the risk factors from the December 31, 2025 Form 10-K. The absence of updated risk disclosures provides no indication that risks associated with the May 31, 2026 merger agreement have been reduced.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.06
Guidance

What they said about what is next.

No quantitative revenue or EPS outlook was identified in the provided 10-Q extract; outlook appears deferred to the earnings release or conference call.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 13, 2026
Bogota Financial Corp. reported a net income of $706,000, or $0.06 per diluted share, for Q1 2026, showing a slight decline in net income compared to the $731,000 reported in Q1 2025. Revenue for the quarter was $10.5…
10-K · March 27, 2026
Bogota Financial Corp. (Bogota Savings Bank) remains a compact New Jersey community bank with consolidated assets of $904.9 million, deposits of $652.4 million and total equity of $140.9 million at December 31, 2025.…
10-K · March 28, 2025
Bogota Financial Corp. (Bogota Savings Bank) reports a compact community bank balance sheet with $971.5 million in consolidated assets, a deposit base of $642.2 million and equity of $137.3 million at December 31, 2024.…
10-Q · May 15, 2024
Bogota Financial Corp. reported a net loss of $440,980 for the three months ended March 31, 2024 (diluted EPS $(0.03)), a swing from net income of $992,707 (EPS $0.08) in the prior-year quarter. Interest income rose to…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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