Filing Signals

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

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Live Oak Bancshares, Inc.

CIK 1462120 LOB·State Commercial Banks · All EDGAR filings ↗

Progression

  1. Revenue recognition change 10-K
  2. Finance chief departure 8-K +111d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Finance chief departure elevated Filing comparison

Live Oak Bancshares, Inc.'s Chief Accounting Officer departed, replaced on an interim basis

Evidence
Interim only
Yes
Item code
5.02
Item title
Departure of Directors or Certain Officers
Role
Chief Accounting Officer
Severity
elevated
Source
SEC 8-K item code
Successor named
No
Why
The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.
Revenue recognition change beta Filing comparison

Live Oak Bancshares, Inc. changed its revenue recognition disclosure

Specifically, there was a decrease in the line item for net gains on sales of loans, which was fully offset by a decrease in salaries and employee benefits, and travel expense.
Evidence
New language
Specifically, there was a decrease in the line item for net gains on sales of loans, which was fully offset by a decrease in salaries and employee benefits, and travel expense., The changes were presentation only and had no impact on previously reported net income, total assets, total liabilities, or shareholders’ equity.
Prior filed
2025-11-17
Prior form
10-K/A
Similarity
0.364
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:

  • Specifically, there was a decrease in the line item for net gains on sales of loans, which was fully offset by a decrease in salaries and employee benefits, and travel expense.
  • The changes were presentation only and had no impact on previously reported net income, total assets, total liabilities, or shareholders’ equity.