BSBKMEDIUM SIGNALOPERATIONAL10-K

BSBK significantly enhanced its cybersecurity governance disclosures while substantially reducing capital expenditures and maintaining lower cash balances.

The expanded cybersecurity governance language demonstrates proactive compliance with new SEC cybersecurity disclosure requirements, showing the bank has formalized its three-lines-of-defense structure with dedicated Information Security Officer oversight. This enhanced transparency should be viewed positively by regulators and investors concerned about operational risk in the banking sector.

Comparing 2026-03-27 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

BSBK's financial position reflects a more conservative capital allocation approach, with capital expenditures declining dramatically from $595K to $70K year-over-year. Cash and equivalents decreased moderately to $35.6M from $52.2M, while share buybacks were reduced by about one-third to $1.1M. The overall picture suggests disciplined spending and cash management, though the lower cash position and reduced capital investment may indicate either improved efficiency or more cautious growth planning.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
-88.2%
$595K$70K

Capex reduced 88.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Share Buybacks
Cash Flow
-33.6%
$1.7M$1.1M

Buyback activity reduced 33.6% — capital being redeployed elsewhere or cash conservation underway.

Cash & Equivalents
Balance Sheet
-31.8%
$52.2M$35.6M

Cash declined 31.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-28
ADDED
false --12-31 FY 2025 true The information security program, policies, and standards are managed by the Bank's Information Security Officer (the "ISO"), who leads the enterprise wide technology risk management function.
The ISO acts as the second line of defense and provides risk oversight for the Bank s technology operating infrastructure and operations.
The ISO manages testing of technology controls, technology risk assessments, risk reporting, information security third-party due diligence, monitoring the implementation of risk mitigation actions, and tracking their effectiveness over time.
The Bank's internal auditors and Board of Directors act as the third line of defense, providing the independent assurance function.
true true true false As part of our governance structure, the Board of Directors, Chief Executive Officer and VP of IT play an active role in overseeing our cybersecurity program.
Regular briefings on cyber risk management and incident response activities are conducted, ensuring a high level of governance and accountability in addressing cybersecurity concerns.
The Bank and its vendors provide periodic reports to our Board of Directors, or committee thereof, as well as to our senior management team as appropriate.
These reports include updates on the Bank s cyber risks and threats, the status of projects to strengthen our information security systems, assessments of the information security program, and the emerging threat landscape.
As part of our governance structure, the Board of Directors, Chief Executive Officer and VP of IT play an active role in overseeing our cybersecurity program.
Regular briefings on cyber risk management and incident response activities are conducted, ensuring a high level of governance and accountability in addressing cybersecurity concerns.
REMOVED
As of March 27, 2025 there were 13,059,175 outstanding shares of the registrant s common stock, of which 8,504,556 shares are owned by Bogota Financial, MHC.
At December 31, 2024 , we had consolidated total assets of $971.5 million, total deposits of $642.2 million and total equity of $137.3 million.
Bergen County is the most populous county in New Jersey (out of 21 counties) with a population of approximately 958,000 compared to an estimated population of 851,000 for Essex County, 643,000 for Monmouth County, 659,000 for Ocean County, 514,000 for Morris County and 9.3 million for the entire state as of December 31, 2024 according to U.S.
Bergen, Essex, Monmouth, Ocean and Morris Counties have a median household income of approximately $114,000, $75,000, $118,000, $81,000 and $132,000, respectively, as of December 31, 2024 , according to U.S.
The median household income for New Jersey is approximately $101,000 and the median household income is approximately $81,000 for the United States.
As of December 2024 , the unemployment rate was 3.5% for Bergen County, 5.4% for Essex County, 3.6% for Monmouth County, 4.0% for Ocean County and 3.4% for Morris County, compared to 4.6% for New Jersey and a national rate of 4.0% according to US Bureau of Labor Statistics.
Based on FDIC data at June 30, 2024, (the latest date for which information is available), we had 0.86% of the FDIC-insured deposit market share in Bergen County, which was the 19 th largest market share among the 43 institutions with offices in the county.
Based on FDIC data at June 30, 2024, we had 0.14% of the FDIC-insured deposit market share in Morris County, which was the 24 th largest market share among the 29 institutions with offices in the county.
At December 31, 2024 , one- to four-family residential real estate loans totaled $472.7 million, or 66.2% of our total loan portfolio, and consisted of $318.5 million of fixed-rate loans and $154.2 million of adjustable-rate loans.
At December 31, 2024 , we had $192.2 million in commercial and multi-family real estate loans, representing 26.9% of our total loan portfolio.
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