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Bogota Financial Corp. BSBK Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

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Bank of AmericaBAC
$200M+135%
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Magyar BancorpMGYR
$17K+325%
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Sound Financial BancorpSFBC
-$22K0.0%
SR Bancorp, Inc. logo
SR Bancorp, Inc.SRBK
-$42K+93.7%
Home Federal Bancorp logo
Home Federal BancorpHFBL
$95K+86.3%
PCB Bancorp logo
PCB BancorpPCB
$517K-40.7%

Other financials

Income statement

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Revenue$4.7M+5.9%
Net income$705.9K-3.4%
EPS (diluted)$0.060.0%

Balance sheet

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Cash & equivalents$27.9M+9.0%
Total debt$69.4M+97.3%
Total equity$142.1M+2.7%
Total assets$877.2M-5.7%

Cash flow

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Operating cash flow$702.6K+4,487%
CapEx$29.3K-19.1%
Free cash flow$673.3K+1,390%

Valuation

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Market cap$116.46M+15.2%
Enterprise value$157.92M+20.3%
P/E56.4×
P/S6.7×-0.4×

Profitability

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Net margin11.8%+8.5pp
FCF margin22%

Returns & leverage

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Return on equity1.5%+1.1pp
Debt / equity0.5×+0.2×

Where this comes from

Reported directly by Bogota Financial Corp. in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The official record: Bogota Financial Corp.’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Bogota Financial Corp.'s accretion (amortization) of discounts and premiums, investments?
Bogota Financial Corp. (BSBK) reported accretion (amortization) of discounts and premiums, investments of -$260.44K in Q1 2026.
How has Bogota Financial Corp.'s accretion (amortization) of discounts and premiums, investments changed year-over-year?
Bogota Financial Corp.'s accretion (amortization) of discounts and premiums, investments decreased by 276.0% year-over-year, from -$69.26K to -$260.44K.
What is the long-term trend for Bogota Financial Corp.'s accretion (amortization) of discounts and premiums, investments?
Over 3 years (2021 to 2025), Bogota Financial Corp.'s accretion (amortization) of discounts and premiums, investments has grown at a -33.8% compound annual growth rate (CAGR), from -$161.19K to $46.76K.
What does accretion (amortization) of discounts and premiums, investments mean?
This represents the non-cash adjustment to interest income arising from the accretion of discounts or the amortization of premiums on investment securities. It ensures that the effective yield of the investment portfolio is recognized over the life of the securities. This provides insight into the underlying performance of the bank's investment strategy.