Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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BV Financial, Inc.

CIK 1302387 BVFL·Finance, Insurance And Real Estate · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Late filing NT 11-K +127d
  3. Revenue recognition change 10-Q +43d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Revenue recognition change beta Filing comparison

BV Financial, Inc. changed its revenue recognition disclosure

ASU 2025-08 requires that purchased seasoned loans be accounted for using the gross-up approach.
Evidence
New language
ASU 2025-08 requires that purchased seasoned loans be accounted for using the gross-up approach., The gross-up approach requires recognition of an ACL for the estimate of credit losses at the acquisition date.
Prior filed
2026-05-11
Prior form
10-Q
Similarity
0.489
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

  • ASU 2025-08 requires that purchased seasoned loans be accounted for using the gross-up approach.
  • The gross-up approach requires recognition of an ACL for the estimate of credit losses at the acquisition date.

Source filing ↗ Prior filing ↗

Late filing high Filing comparison

BV Financial, Inc. told the SEC it could not file its quarterly report on time

Does not expect a significant change in results. 136 days past the statutory due date.

The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the BayVanguard Bank 401(k) Profit Sharing Plan (the “Plan”). Although the Plan’s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the…
Evidence
Anticipates significant change
No
Days past due date
136
Other periodic reports filed
Yes
Routine
No
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the BayVanguard Bank 401(k) Profit Sharing Plan (the “Plan”). Although the Plan’s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Auditor change SEC item code

BV Financial, Inc. dismissed Forvis and engaged Crowe

The company dismissed the auditor. Forvis → Crowe

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
Forvis
Predecessor tier
national
Severity
normal
Source
SEC 8-K item code
Successor auditor
Crowe
Successor tier
national
Why
The company's independent registered accounting firm changed.

Source filing ↗