{"url_path":"/sec/bsbk/8-k/2026-06-01/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-01","source_url":"https://www.sec.gov/Archives/edgar/data/1787414/0001193125-26-250015-index.html","accession_number":"0001193125-26-250015","cik":"0001787414","ticker":"BSBK","issuer_name":"Bogota Financial Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1787414/0001193125-26-250015-index.html","primary_entity_key":"0001787414","primary_entity_name":"Bogota Financial Corp."},"word_count":446,"has_tables":true,"body_markdown":"Item 8.01\n\nOther Events\n\nOn June 1, 2026, the Company and GSL Savings Bank issued a joint press release announcing that the Bogota Entities and GSL Savings Bank had entered into the Merger Agreement. The joint press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.\n\nCautionary Note Regarding Forward-Looking Statements\n\nThis Current Report on Form 8-K contains certain forward-looking statements about the Bogota Entities and GSL Savings Bank. Forward-looking statements include statements regarding anticipated future events and can be identified by the fact that they do not relate strictly to historical or current facts. They often include words such as “believe,” “expect,” “anticipate,” “estimate,” “project” and “intend” or future or conditional verbs such as “will,” “would,” “should,” “could,” or “may.” Forward-looking statements, by their nature, are subject to risks and uncertainties. The following factors, among others, could cause actual results to differ materially from the anticipated results expressed in the forward-looking statements: (1) the businesses of the Bank and GSL Savings Bank may not be combined successfully, or such combination may take longer than expected; (2) the cost savings from the merger may not be fully realized or may take longer than expected to be realized; (3) operating costs, customer loss and business disruption following the merger may be greater than expected; (4) higher than expected transaction expenses in the merger or unexpected events; (5) regulatory approvals of the merger may not be obtained, or adverse regulatory conditions may be imposed in connection with regulatory approvals of the merger or\n\notherwise; (6) the integration of operations, systems and personnel may not be as successfully achieved as expected; (7) changes in the interest rate environment; (8) the risks associated with continued diversification of assets and adverse changes to credit quality; (9) general economic conditions and increased competitive pressure; (10) conditions within the securities markets; (11) changes in legislation, regulations and policies; (12) the imposition of tariffs or other domestic or international governmental policies and retaliatory responses; (13) the impact of a potential federal government shutdown; and (14) the current or anticipated impact of military conflict, terrorism or other geopolitical events. Additional factors that could cause actual results to differ materially from those expressed in the forward-looking statements are discussed in the Company’s reports (such as the Annual Report on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K) filed with the Securities and Exchange Commission (the “SEC”) and available at the SEC’s Internet website (www.sec.gov).\n\nNone of the Bogota Entities or GSL Savings Bank undertake an obligation to revise these forward-looking statements or to reflect events or circumstances after the date of this Current Report on Form 8-K."}