Bogota Financial Corp. (BSBK) — Quarterly Report

Key Insights

• Bogota Financial Corp maintains stable share structure with 12.9 million common shares outstanding as of Q1 2026, indicating no significant dilution or capital raises during the quarter.
• The company shows consistent capitalization with stockholders' equity components including common stock, additional paid-in capital, and retained earnings, suggesting stable financial positioning without major restructuring activities.
• Filing includes detailed loan portfolio segmentation across residential, commercial real estate, multifamily, construction, and consumer segments, reflecting a diversified lending strategy across multiple real estate and credit categories.
• The presence of hedging instruments and derivative positions indicates active interest rate risk management, which is critical for a financial institution in a potentially volatile rate environment.
• Year-over-year comparison data (Q1 2025 vs Q1 2026) is included, allowing for trend analysis of balance sheet metrics and equity composition over the quarterly period.