The bank maintains a conservative capital position with an equity-to-assets ratio of 0.16, though the asset base has contracted from a peak of $978.9 million in 2024Q3 to $877.2 million in 2026Q1.
| Cash & Short Term Investments | 316.09M | 137.08M | 151.41M | 79.41M | 101.94M | 146.91M | 92.26M | 141.61M | 38.12M | 34.36M |
| Cash & Due from Banks | 13.09M | 35.6M | 52.23M | 24.93M | 16.84M | 105.07M | 80.39M | 127.86M | 24.52M | 22.56M |
| Short Term Investments | 0 | 101.48M | 99.18M | 54.48M | 85.1M | 41.84M | 11.87M | 13.75M | 13.6M | 11.8M |
| Total Investments | 808.06M | 808.12M | 852.02M | 856.23M | 881.55M | 687.25M | 627.07M | 607M | 610.32M | 589.15M |
| Investments Growth % | -22.57% | -5.15% | -0.49% | -2.87% | 28.27% | 9.6% | 3.31% | -0.54% | 3.59% | - |
| Long-Term Investments | 3.07B | 706.65M | 752.84M | 801.75M | 796.45M | 645.42M | 615.2M | 593.25M | 596.72M | 577.35M |
| Accounts Receivables | 0 | 4.26M | 4.23M | 3.93M | 3.97M | 2.71M | 2.86M | 2.02M | 1.95M | 1.73M |
| Goodwill & Intangibles | 97.52K | 107.6K | 152.89K | 206.12K | 267.27K | 336.36K | 0 | 0 | 41.32K | 81.63K |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 97.52K | 107.6K | 152.89K | 206.12K | 267.27K | 336.36K | 0 | 0 | 41.32K | 81.63K |
| PP&E (Net) | 15.02M | 14.66M | 15.5M | 7.69M | 7.88M | 8.13M | 5.67M | 4.2M | 4.66M | 4.45M |
| Other Assets | 36.5M | 157.33M | 47.34M | 46.34M | 40.59M | 33.86M | 24.93M | 25.53M | 23.57M | 23.26M |
| Total Current Assets | 17.56M | 26.2M | 155.65M | 83.34M | 105.91M | 149.62M | 95.11M | 143.63M | 40.06M | 36.09M |
| Total Non-Current Assets | 859.68M | 878.74M | 815.84M | 855.98M | 845.19M | 687.74M | 645.79M | 622.98M | 624.94M | 605.06M |
| Total Assets | 877.25M | 904.95M | 971.49M | 939.32M | 951.1M | 837.36M | 740.9M | 766.61M | 665.01M | 641.14M |
| Asset Growth % | -23.39% | -6.85% | 3.42% | -1.24% | 13.58% | 13.02% | -3.35% | 15.28% | 3.72% | - |
| Return on Assets (ROA) | 0.23% | 0.22% | -0.23% | 0.07% | 0.77% | 0.95% | 0.27% | 0.34% | 0.63% | 0.61% |
| Accounts Payable | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Debt | 126.81M | 103.76M | 182.95M | 167.69M | 102.32M | 85.05M | 104.29M | 97.09M | 74.64M | 89.23M |
| Net Debt | 113.72M | 68.16M | 130.72M | 142.76M | 85.48M | -20.02M | 23.91M | -30.77M | 50.12M | 66.67M |
| Long-Term Debt | 57.43M | 73.32M | 142.67M | 130.19M | 43.32M | 79.05M | 104.29M | 97.09M | 74.64M | 89.23M |
| Short-Term Debt | 58.5M | 20M | 29.5M | 37.5M | 59M | 6M | 0 | 0 | 0 | 0 |
| Other Liabilities | 608.38M | 660.28M | 9.06M | 9.11M | 7.71M | 7.25M | 6.17M | 96.79M | 7.6M | 7.15M |
| Total Current Liabilities | 58.5M | 20M | 671.69M | 662.85M | 760.41M | 603.48M | 501.97M | 497.75M | 510.29M | 476.46M |
| Total Non-Current Liabilities | 676.69M | 744.04M | 162.51M | 139.3M | 51.03M | 86.31M | 110.46M | 193.88M | 82.24M | 96.38M |
| Total Liabilities | 735.19M | 764.04M | 834.2M | 802.15M | 811.44M | 689.79M | 612.44M | 691.63M | 592.53M | 572.83M |
| Total Equity | 142.05M | 140.91M | 137.29M | 137.17M | 139.66M | 147.58M | 128.47M | 74.98M | 72.48M | 68.31M |
| Equity Growth % | 9.66% | 2.64% | 0.08% | -1.78% | -5.36% | 14.87% | 71.34% | 3.45% | 6.1% | - |
| Equity / Assets (Capital Ratio) | 16.19% | 15.57% | 14.13% | 14.6% | 14.68% | 17.62% | 17.34% | 9.78% | 10.9% | 10.65% |
| Return on Equity (ROE) | 1.47% | 1.5% | -1.58% | 0.46% | 4.79% | 5.45% | 2.03% | 3.29% | 5.88% | 5.71% |
| Book Value per Share | 11.27 | 11.15 | 10.75 | 10.64 | 10.29 | 10.28 | 10.56 | 13.25 | 12.81 | 12.07 |
| Tangible BV per Share | 11.26 | 11.14 | 10.74 | 10.62 | 10.27 | 10.26 | 10.56 | 13.25 | 12.80 | 12.06 |
| Common Stock | 129.1K | 129.25K | 130.59K | 132.79K | 136.99K | 146.06K | 131.57K | 0 | 0 | 0 |
| Additional Paid-in Capital | 55.03M | 54.95M | 55.27M | 56.15M | 59.1M | 68.25M | 56.98M | 0 | 0 | 0 |
| Retained Earnings | 92.8M | 92.1M | 90.01M | 92.18M | 91.76M | 84.88M | 77.36M | 75.29M | 72.8M | 68.66M |
| Accumulated OCI | -1.77M | -2.05M | -3.6M | -6.46M | -6.21M | -272.66K | -273.01K | -313.67K | -317K | -350K |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Preferred Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Geographic and margin concentration
According to recent financial statements, BSBK's total assets have trended downward from a peak of $978.9 million in 2024Q3 to $877.2 million in 2026Q1, suggesting a strategic pivot toward balance sheet optimization rather than aggressive expansion within its Northern New Jersey footprint.
The reduction in total assets appears to reflect a deliberate effort to shed lower-yielding or non-core exposures in favor of a more manageable scale. Investors should monitor whether this contraction is a precursor to a more efficient operating model or if it signals a loss of market share in a highly competitive regional environment.
As reported in quarterly filings, BSBK maintains an equity-to-assets ratio of 0.16 as of 2026Q1, which indicates a stable capital buffer that has remained consistent despite the volatility in the bank's net income and broader economic headwinds in the New Jersey market.
This capital position appears sufficient to support current operations, though it may limit the bank's capacity for significant inorganic growth or aggressive share repurchases. The stability of this ratio suggests that management prioritizes regulatory compliance and long-term solvency over rapid capital deployment.
Based on the provided balance sheet data, cash and cash equivalents fluctuated from a high of $52.2 million in 2024Q4 to $13.1 million in 2026Q1, highlighting the bank's reliance on active liquidity management to navigate its narrow net interest margin environment.
The variability in cash balances suggests that the bank is frequently rebalancing its liquidity position to meet funding requirements or to capitalize on investment opportunities. This volatility warrants further investigation into the bank's contingent funding sources and its ability to maintain liquidity during periods of deposit outflows.
Financial disclosures reveal that investment securities account for the vast majority of BSBK's asset base, with $808.1 million reported in 2026Q1, which implies a significant duration risk and sensitivity to interest rate fluctuations that could impact the bank's book value.
The heavy reliance on a securities-centric balance sheet rather than a traditional loan-heavy model suggests that the bank's earnings are highly susceptible to yield curve shifts. This concentration may expose the bank to unrealized losses in its AOCI, which could constrain future capital flexibility if interest rates remain elevated for an extended period.
Quick answers to the most common questions about buying BSBK stock.
As of 2025, Bogota Financial Corp. (BSBK) had total assets of $904.9M including $26.2M in current assets.
Bogota Financial Corp. (BSBK) carries total debt of $103.8M. Comparing total debt to cash helps evaluate the company's debt burden and net leverage.
Bogota Financial Corp. (BSBK) has total shareholders' equity (book value) of $140.9M ($11.15 book value per share). Book value represents the net worth of the company belonging to common stock holders.
Bogota Financial Corp. (BSBK) reported a current ratio of 1.31x. A current ratio above 1.0x indicates that the company has more current assets than current liabilities, suggesting sufficient short-term liquidity.