NASDAQ : BSBK
Bogota Financial Corp. — Financial statements
Financials · Banks - Regional · United States
Last price 9.23 USD (Oct 29, 2026, 4:00 PM EDT) · Market cap 114.62M
Overview · Financial statements · Key statistics · Dividends · Company profile · Price history · Reports
Financial statements
Income statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Interest Income on Loans | 32.09M | 33.52M | 33.41M | 32.05M | 26.26M | 22.67M |
| Interest Income on Investments | 9.38M | 9.49M | 8.34M | 5.23M | 4.08M | 2.40M |
| Total Interest Income | 41.46M | 43.01M | 41.75M | 37.28M | 30.35M | 25.07M |
| Interest Paid on Deposits | 19.69M | 22.45M | 24.58M | 18.02M | 5.11M | 4.27M |
| Interest Paid on Borrowings | 4.74M | 5.08M | 6.61M | 4.28M | 2.16M | 1.52M |
| Total Interest Expense | 24.44M | 27.54M | 31.20M | 22.31M | 7.27M | 5.79M |
| Net Interest Income | 17.03M | 15.47M | 10.55M | 14.97M | 23.08M | 19.28M |
| Gain (Loss) on Sale of Assets | 5.97K | 5.97K | 9.01M | |||
| Gain (Loss) on Sale of Investments | -8.93M | |||||
| Other Non-Interest Income | 1.54M | 1.72M | 1.24M | 1.11M | 1.04M | 1.76M |
| Total Non-Interest Income | 1.54M | 1.77M | 1.35M | 1.14M | 1.12M | 2.54M |
| Revenues Before Loan Losses | 18.57M | 17.24M | 11.90M | 16.11M | 24.20M | 21.82M |
| Provision for Loan Losses | 50.00K | -130.00K | -148.00K | -125.00K | 425.00K | -88.00K |
| Revenue | 18.52M | 17.37M | 12.05M | 16.24M | 23.78M | 21.91M |
| Salaries and Employee Benefits | 7.29M | 7.39M | 7.64M | 8.66M | 7.50M | 7.17M |
| Occupancy Expenses | 1.28M | 1.18M | 1.29M | 1.22M | 1.11M | |
| Federal Deposit Insurance | 374.49K | 403.90K | 424.09K | 418.21K | 220.21K | 217.30K |
| Selling, General & Administrative | 5.33M | 5.53M | 5.57M | 4.05M | 4.36M | 3.64M |
| Other Non-Interest Expense | 907.15K | 792.59K | 960.23K | 1.33M | 988.08K | 1.93M |
| Total Non-Interest Expense | 15.17M | 15.30M | 14.59M | 15.76M | 14.29M | 14.07M |
| EBT Excluding Unusual Items | 3.35M | 2.07M | -2.54M | 480.38K | 9.49M | 7.84M |
| Other Unusual Items | 1.95M | |||||
| Pretax Income | 3.04M | 2.07M | -2.54M | 480.38K | 9.49M | 9.40M |
| Income Tax Expense | 432.49K | -18.28K | -371.57K | -162.16K | 2.61M | 1.88M |
| Net Income | 2.61M | 2.09M | -2.17M | 642.53K | 6.88M | 7.52M |
| Net Income to Common | 2.61M | 2.09M | -2.17M | 642.53K | 6.88M | 7.52M |
| Basic Shares Outstanding | 12.58M | 12.63M | 12.77M | 12.89M | 13.57M | 13.73M |
| Diluted Shares Outstanding | 12.58M | 12.63M | 12.77M | 12.89M | 13.58M | 13.90M |
| EPS (Basic) | 0.21 | 0.17 | -0.17 | 0.05 | 0.51 | 0.55 |
| EPS (Diluted) | 0.21 | 0.17 | -0.17 | 0.05 | 0.51 | 0.54 |
| Effective Tax Rate | 14.23% | 27.55% | 19.96% |
Balance sheet
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 19.71M | 35.60M | 52.23M | 24.93M | 16.84M | 105.07M |
| Investment Securities | 150.37M | 59.00M | 51.42M | 60.38M | 67.88M | 34.08M |
| Trading Asset Securities | 760.93K | 239.51K | ||||
| Mortgage-Backed Securities | 101.48M | 88.89M | 81.17M | 94.65M | 81.81M | |
| Total Investments | 150.37M | 160.48M | 141.07M | 141.78M | 162.53M | 115.89M |
| Gross Loans | 652.46M | 716.83M | 717.47M | 721.60M | 572.36M | |
| Allowance for Loan Losses | -2.53M | -2.62M | -2.79M | -2.58M | -2.15M | |
| Other Adjustments to Gross Loans | -2.29M | -2.50M | ||||
| Net Loans | 647.65M | 711.72M | 714.69M | 719.03M | 570.21M | |
| Property, Plant & Equipment | 15.05M | 14.66M | 15.50M | 7.69M | 7.88M | 8.13M |
| Other Intangible Assets | 78.84K | 107.60K | 152.89K | 206.12K | 267.27K | 336.36K |
| Loans Held for Sale | 647.11M | 1.15M | ||||
| Accrued Interest Receivable | 4.31M | 4.26M | 4.23M | 3.93M | 3.97M | 2.71M |
| Other Long-Term Assets | 37.71M | 42.19M | 46.58M | 37.48M | 35.10M | 29.01M |
| Total Assets | 881.85M | 904.95M | 971.49M | 939.32M | 951.10M | 837.36M |
| Interest Bearing Deposits | 551.57M | 425.31M | 422.92M | 462.69M | 543.66M | 465.28M |
| Institutional Deposits | 198.96M | 186.59M | 132.10M | 119.10M | 92.88M | |
| Non-Interest Bearing Deposits | 29.70M | 28.18M | 32.68M | 30.55M | 38.65M | 39.32M |
| Total Deposits | 581.27M | 652.45M | 642.19M | 625.35M | 701.41M | 597.48M |
| Short-Term Borrowings | 102.50M | 20.37M | 29.50M | 37.50M | 59.00M | 6.00M |
| Current Portion of Long-Term Debt | 65.68M | 21.52M | 26.14M | 35.73M | ||
| Current Portion of Leases | 1.11M | |||||
| Federal Home Loan Bank Debt, Long-Term | 38.19M | 7.64M | 142.67M | 108.67M | 17.18M | 43.32M |
| Long-Term Leases | 10.68M | 9.32M | 10.78M | |||
| Pension & Post-Retirement Benefits | 2.07M | 2.18M | 2.27M | 2.32M | 2.43M | |
| Other Long-Term Liabilities | 8.07M | 5.40M | 6.88M | 6.84M | 5.39M | 4.82M |
| Total Liabilities | 740.71M | 764.04M | 834.20M | 802.15M | 811.44M | 689.79M |
| Common Stock | 127.58K | 129.25K | 130.59K | 132.79K | 136.99K | 146.06K |
| Additional Paid-In Capital | 54.08M | 54.95M | 55.27M | 56.15M | 59.10M | 68.25M |
| Retained Earnings | 94.02M | 92.10M | 90.01M | 92.18M | 91.76M | 84.88M |
| Comprehensive Income & Other | -7.09M | -6.27M | -8.12M | -11.29M | -11.33M | -5.70M |
| Shareholders' Equity | 141.14M | 140.91M | 137.29M | 137.17M | 139.66M | 147.58M |
| Total Liabilities & Equity | 881.85M | 904.95M | 971.49M | 939.32M | 951.10M | 837.36M |
| Total Debt | 151.37M | 104.12M | 182.95M | 167.69M | 102.32M | 85.05M |
| Net Cash (Debt) | -131.66M | -68.52M | -129.96M | -142.52M | -85.48M | 20.02M |
| Net Cash Per Share | -10.46 | -5.42 | -10.18 | -11.06 | -6.30 | 1.44 |
| Filing Date Shares Outstanding | 12.76M | 12.56M | 12.68M | 12.84M | 13.14M | 14.00M |
| Total Common Shares Outstanding | 12.76M | 12.57M | 12.68M | 12.87M | 13.26M | 14.14M |
| Book Value Per Share | 11.06 | 11.21 | 10.83 | 10.66 | 10.53 | 10.43 |
| Tangible Book Value | 141.06M | 140.80M | 137.14M | 136.97M | 139.39M | 147.24M |
| Tangible Book Value Per Share | 11.06 | 11.20 | 10.82 | 10.64 | 10.51 | 10.41 |
Cash flow statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | 2.09M | -2.17M | 642.53K | 6.88M | 7.52M | |
| Depreciation & Amortization | 497.88K | 489.70K | 458.40K | 255.40K | -342.10K | |
| Other Amortization | 179.93K | 302.03K | 141.46K | -147.24K | ||
| Gain (Loss) on Sale of Assets | -9.01M | |||||
| Gain (Loss) on Sale of Investments | -46.76K | 8.86M | 30.93K | 155.53K | 161.19K | |
| Provision for Credit Losses | -130.00K | -148.00K | -125.00K | 425.00K | -88.00K | |
| Net Decrease (Increase) in Loans Originated / Sold - Operating | 37.83K | 31.94K | 29.38K | 1.24M | 786.42K | |
| Accrued Interest Receivable | -28.85K | -299.78K | 33.87K | -1.25M | 445.75K | |
| Change in Other Net Operating Assets | 979.45K | -372.81K | 503.43K | 2.36M | -626.03K | |
| Other Operating Activities | -1.44M | -1.33M | -1.41M | -178.90K | -1.68M | |
| Operating Cash Flow | 3.20M | -2.56M | 1.44M | 10.86M | 5.96M | |
| Capital Expenditures | -70.37K | -594.79K | -318.04K | -241.47K | -1.46M | |
| Sale of Property, Plant and Equipment | 12.06M | |||||
| Cash Acquisitions | 19.39M | |||||
| Investment in Securities | -17.29M | -4.00M | 20.76M | -55.86M | -39.52M | |
| Net Decrease (Increase) in Loans Originated / Sold - Investing | 63.95M | 2.85M | 4.21M | -148.98M | 63.10M | |
| Other Investing Activities | 3.52M | -186.90K | -3.13M | -5.64M | -6.37M | |
| Investing Cash Flow | 50.11M | 10.13M | 21.52M | -210.72M | 35.15M | |
| Short-Term Debt Issued | 53.00M | |||||
| Long-Term Debt Issued | 12.50M | 86.91M | 8.00M | |||
| Total Debt Issued | 12.50M | 86.91M | 53.00M | 8.00M | ||
| Short-Term Debt Repaid | -9.50M | -8.00M | -21.50M | -6.00M | ||
| Long-Term Debt Repaid | -69.35M | -35.65M | -31.38M | |||
| Total Debt Repaid | -78.85M | -8.00M | -21.50M | -35.65M | -37.38M | |
| Net Debt Issued (Repaid) | -78.85M | 4.50M | 65.41M | 17.35M | -29.38M | |
| Repurchase of Common Stock | -1.13M | -1.70M | -3.81M | -10.07M | -481.47K | |
| Net Increase (Decrease) in Deposit Accounts | 10.26M | 16.85M | -76.03M | 104.04M | 13.79M | |
| Other Financing Activities | -218.20K | 75.50K | -440.95K | 318.54K | -350.63K | |
| Financing Cash Flow | -69.94M | 19.74M | -14.87M | 111.64M | -16.43M | |
| Net Cash Flow | -16.63M | 27.30M | 8.09M | -88.23M | 24.68M | |
| Free Cash Flow | 3.13M | -3.15M | 1.12M | 10.61M | 4.50M | |
| Free Cash Flow Margin | 18.04% | -26.19% | 6.89% | 44.64% | 20.56% | |
| Free Cash Flow Per Share | 0.25 | -0.25 | 0.09 | 0.78 | 0.32 | |
| Cash Interest Paid | 28.10M | 30.75M | 21.64M | 6.90M | 5.92M | |
| Cash Income Tax Paid | 100.00K | 40.00K | 1.38M | 2.23M | 1.71M |
Ratios
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 114.75M | 106.52M | 95.14M | 103.93M | 151.47M | 144.17M |
| Last Close Price | 9.13 | 8.45 | 7.50 | 8.05 | 11.18 | 10.18 |
| PE Ratio | 44.59 | 50.95 | 161.75 | 22.03 | 19.17 | |
| PS Ratio | 6.12 | 6.13 | 7.90 | 6.40 | 6.37 | 6.58 |
| PB Ratio | 0.83 | 0.76 | 0.69 | 0.76 | 1.08 | 0.98 |
| P/FCF Ratio | 27.76 | 34.00 | 92.85 | 14.27 | 32.00 | |
| P/OCF Ratio | 26.01 | 33.25 | 72.31 | 13.95 | 24.18 | |
| Debt / Equity Ratio | 1.07 | 0.74 | 1.33 | 1.22 | 0.73 | 0.58 |
| Debt / FCF Ratio | 33.23 | 149.81 | 9.64 | 18.88 | ||
| Net Debt / Equity Ratio | 0.93 | 0.49 | 0.95 | 1.04 | 0.61 | -0.14 |
| Net Debt / FCF Ratio | 21.87 | -41.20 | 127.33 | 8.05 | -4.44 | |
| Return on Equity (ROE) | 1.85% | 1.50% | -1.58% | 0.46% | 4.79% | 5.45% |
| Return on Assets (ROA) | 0.29% | 0.22% | -0.23% | 0.07% | 0.77% | 0.95% |
| Earnings Yield | 2.24% | 1.96% | -2.28% | 0.62% | 4.54% | 5.22% |
| FCF Yield | 3.60% | 2.94% | -3.32% | 1.08% | 7.01% | 3.12% |
| Buyback Yield / Dilution | 1.10% | 1.06% | 0.97% | 5.05% | 2.31% | -14.19% |