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Bogota Financial Corp. BSBK Unearned ESOP Shares Cost

Unearned ESOP Shares Cost at other companies

First Northwest Bancorp logo
First Northwest BancorpFNWB
$5.77M-10.3%
Eagle Bancorp Montana logo
Eagle Bancorp MontanaEBMT
$3.29M-14.8%
Home Federal Bancorp logo
Home Federal BancorpHFBL
$277K-17.6%
Broadway Financial logo
Broadway FinancialBYFC
$3.81M-8.3%
NSTS Bancorp, Inc. logo
NSTS Bancorp, Inc.NSTS
$3.41M-5.8%
NOD
NI HoldingsNODK
$212K-53.4%

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 bsbk:UnearnedESOPSharesCost.

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 unearned ESOP shares cost?
Bogota Financial Corp. (BSBK) reported unearned ESOP shares cost of $4.14M in Q1 2026.
How has Bogota Financial Corp.'s unearned ESOP shares cost changed year-over-year?
Bogota Financial Corp.'s unearned ESOP shares cost decreased by 6.8% year-over-year, from $4.45M to $4.14M.
What is the long-term trend for Bogota Financial Corp.'s unearned ESOP shares cost?
Over 3 years (2022 to 2025), Bogota Financial Corp.'s unearned ESOP shares cost has grown at a -6.3% compound annual growth rate (CAGR), from $5.12M to $4.22M.
What does unearned ESOP shares cost mean?
This represents the unamortized cost of shares held by an Employee Stock Ownership Plan that have not yet been allocated to participants. It serves as a contra-equity account that tracks the compensation expense to be recognized over the remaining service period.