BSBK · Bogota Financial Corp. - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | - | - | - | - | - | - | - | - | - | - |
| Cost of Revenue | - | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - | - |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | - | - | - | - | - | - | - | - | - | - |
| Total Operating Expenses | - | - | - | - | - | - | - | - | - | - |
| D&A | $92.3K | - | - | - | $101.0K | - | - | - | $126.2K | - |
| Operating Income | $918.1K | - | $527.5K | $171.8K | $702.9K | - | ($620.2K) | ($713.9K) | ($727.8K) | - |
| Interest Expense | - | - | - | - | - | - | - | - | $7.41M | - |
| Income Tax | $212.1K | - | $72.8K | ($52.6K) | ($28.0K) | - | ($253.2K) | ($281.4K) | ($286.8K) | - |
| Net Income | $705.9K | - | $454.6K | $224.4K | $730.9K | - | ($367.0K) | ($432.5K) | ($441.0K) | - |
| EPS - Basic | $0.06 | - | $0.04 | $0.02 | $0.06 | - | ($0.03) | ($0.03) | ($0.03) | - |
| EPS - Diluted | $0.06 | - | $0.04 | $0.02 | $0.06 | - | ($0.03) | ($0.03) | ($0.03) | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $27.92M | $35.60M | $31.25M | $20.33M | $25.61M | $52.23M | $21.00M | $17.59M | $14.43M | $24.93M |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - |
| Inventory | - | - | - | - | - | - | - | - | - | - |
| Accounts Payable | - | - | - | - | - | - | - | - | - | - |
| Current Assets | - | - | - | - | - | - | - | - | - | - |
| Total Assets | $877.25M | $904.95M | $925.81M | $921.83M | $930.19M | $971.49M | $978.89M | $974.75M | $960.86M | $939.32M |
| Current Liabilities | - | - | - | - | - | - | - | - | - | - |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $735.19M | $764.04M | $785.12M | $783.39M | $791.94M | $834.20M | $841.95M | $838.41M | $824.42M | $802.15M |
| Stockholders' Equity | $142.05M | $140.91M | $140.69M | $138.44M | $138.25M | $137.29M | $136.94M | $136.34M | $136.45M | $137.17M |
| Retained Earnings | $92.80M | $92.10M | $91.42M | $90.96M | $90.74M | $90.01M | $90.94M | $91.30M | $91.74M | $92.18M |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $702.6K | - | - | - | ($16.0K) | - | - | - | ($2.88M) | - |
| Investing Cash Flow | $20.43M | - | - | - | $15.45M | - | - | - | ($29.06M) | - |
| Financing Cash Flow | ($28.81M) | - | - | - | ($42.06M) | - | - | - | $21.82M | - |
| CapEx | $29.3K | - | - | - | $36.2K | - | - | - | $266.1K | - |
| Free Cash Flow | $673.3K | - | - | - | ($52.2K) | - | - | - | ($3.15M) | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | - | - | - | - | - | - | - | - | - | - |
| EBITDA margin | - | - | - | - | - | - | - | - | - | - |
| Net margin | - | - | - | - | - | - | - | - | - | - |
| Free cash flow margin | - | - | - | - | - | - | - | - | - | - |
| FCF / Net income | 0.95 | - | - | - | -0.07 | - | - | - | 7.14 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - | - | - | - | - |
| Effective tax rate | 23.1% | - | 13.8% | -30.6% | -4.0% | - | - | - | - | - |
| Return on assets | 0.1% | - | 0.0% | 0.0% | 0.1% | - | -0.0% | -0.0% | -0.0% | - |
| Return on equity | 0.5% | - | 0.3% | 0.2% | 0.5% | - | -0.3% | -0.3% | -0.3% | - |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | - | - | - | - | - | - | - | - | - | - |
| Quick ratio | - | - | - | - | - | - | - | - | - | - |
| Cash ratio | - | - | - | - | - | - | - | - | - | - |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | - | - | - | - | - | - | - | - | -0.1x | - |
| Equity multiplier | 6.18 | 6.42 | 6.58 | 6.66 | 6.73 | 7.08 | 7.15 | 7.15 | 7.04 | 6.85 |
| Liabilities / Assets | 0.84 | 0.84 | 0.85 | 0.85 | 0.85 | 0.86 | 0.86 | 0.86 | 0.86 | 0.85 |
| Efficiency | ||||||||||
| Asset turnover | - | - | - | - | - | - | - | - | - | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | - | - | - | - | - | - | - | - | - | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | 141.7x | - | 227.5x | 389.5x | 127.7x | - | - | - | - | - |
| P / B | 0.8x | - | 0.8x | 0.7x | 0.7x | - | 0.8x | 0.6x | 0.7x | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | 78.4x | - | - | - | 88.7x | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | 30.6% | - | - | - | - | - | -301.9% | - | - | - |
| Net income growth (YoY) | -3.4% | - | - | - | - | - | -1163.1% | - | - | - |
| EPS growth (YoY) | 0.0% | - | - | - | - | - | - | - | - | - |
| EPS CAGR (3y) | -9.1% | - | -34.1% | -45.0% | -36.1% | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | 98.3% | - | - | - | - | - |
| FCF CAGR (5y) | -40.2% | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 2.7% | 2.6% | 2.7% | 1.5% | 1.3% | 0.1% | -0.5% | -2.1% | -1.9% | -1.8% |
Peer comparison
Same SIC group: Savings Institutions, Not Federally Chartered
Comparing Bogota Financial Corp. against the 5 most active filers in the same SIC group.