For the quarter ending 2026-03-31, BSBK had $13,309,496 increase in cash & cash equivalents over the period. -$1,471,643 in free cash flow.
| Cash Flow | 2026-03-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|
| Net income | -704,021 | 454,625 | 955,342 |
| Amortization of intangible assets | -85,511 | 40,648 | 46,341 |
| Provision (recovery) for credit losses | 180,000 | -50,000 | -80,000 |
| Depreciation of premises and equipment | -208,037 | 98,624 | 201,684 |
| Deferred tax benefit | - | -621,852 | -69,637 |
| Amortization of deferred loan costs, net | 58,418 | -109,926 | -16,914 |
| Amortization of premiums and accretion of discounts on securities, net | -210,441 | -7,110 | -42,886 |
| Gain on sale of loans | -37,830 | 0 | 37,830 |
| Proceeds from sale of loans | -1,932,899 | 0 | 1,932,899 |
| Origination of loans held for sale | 1,970,729 | 0 | -1,970,729 |
| Increase in cash surrender value of bank owned life insurance | -447,064 | -321,267 | 990,623 |
| Proceeds from boli death benefit | - | 543,000 | - |
| Employee stock ownership plan expense | -98,663 | 56,253 | 96,858 |
| Stock based compensation | -446,615 | 225,435 | 446,615 |
| Accrued interest receivable | 130,289 | 87,046 | -7,367 |
| Net changes in other assets | 2,009,406 | -395,021 | -1,902,625 |
| Net changes in other liabilities | 175,012 | -114,526 | -672,292 |
| Net cash provided by (used for) operating activities | -1,493,954 | 292,485 | 1,904,080 |
| Maturities, calls, and repayments of securities held to maturity | - | 0 | 0 |
| Purchases of securities held to maturity | - | 0 | 0 |
| Purchase of loan pool | - | 0 | - |
| Purchases of securities available for sale | -49,741,180 | 22,041,242 | 27,699,938 |
| Investment in limited partnership | - | 2,500,000 | - |
| Maturities, calls, and repayments of securities available for sale | -19,220,176 | 8,306,909 | 23,928,115 |
| Net decrease in loans | 33,957,365 | -23,837,753 | -18,581,405 |
| Purchases of premises and equipment | -22,311 | 15,418 | 36,169 |
| Purchase of fhlb stock | -2,014,400 | 1,169,300 | 2,420,100 |
| Redemption of fhlb stock | -5,373,600 | 1,914,800 | 4,018,200 |
| Net cash provided by investing activities | -4,273,250 | 8,333,502 | 16,371,513 |
| Proceeds from long-term fhlb non-repo advances | - | 0 | 0 |
| Repayments of long-term fhlb non-repo advances | - | 11,531,556 | 46,732,049 |
| Net decrease in deposits | -56,140,657 | 18,523,259 | -13,958,256 |
| Net increase (decrease) in short-term fhlb advances | 33,000,000 | -5,000,000 | 10,500,000 |
| Repayments of long-term fhlb non-repo advances | 15,896,708 | - | - |
| Repurchase of common stock | 82,576 | -355,886 | 398,215 |
| Issuance of common stock | - | 0 | - |
| Net increase (decrease) in advance payments from borrowers for taxes and insurance | -66,964 | -58,330 | 414,274 |
| Net cash used for financing activities | 19,076,700 | 2,289,259 | -50,174,246 |
| Net decrease in cash and cash equivalents | 13,309,496 | 10,915,246 | -31,898,653 |
| Cash and cash equivalents at beginning of year | 31,248,801 | 52,232,208 | - |
| Cash and cash equivalents at end of period | 27,924,684 | 31,248,801 | - |
Bogota Financial Corp. (BSBK)
Bogota Financial Corp. (BSBK)