Financial Analysis
Filing-based analysis. Market pricing is not included. Fundamentals from SEC filings; economic data from FRED and the BLS. About our data
Filing evidence summary
Insufficient dataCoverage 0/5 core metrics1 filing-based checks were evaluable.
Backward-looking filed evidence under visible rules - not a rating, forecast or investment advice. Missing data is never scored.
Evidence signals
- No current rule-based risk flags
1 filing-based checks were evaluable.
Why this surfaced
The full financial analysis shows each value, threshold, and sector limitation.
Core trend metrics
No core metrics were derivable from the filed statements.
Hover a tile for its exact definition; the Statements tab carries per-cell filing citations.
Where to look next
Risk checks
Financial movement
- Cash→ flat
- Long-term debt→ flat
- Inventory→ flat
- Receivables→ flat
- Current assets→ flat
Source & freshness
- Source
- SEC EDGAR XBRL
- Fetched
- 2026-11-04
- Latest period end
- 2026-06-30
- Filings
- EDGAR ↗
Reported segment mix
Not available for WSBK: no dimensional revenue or operating-income facts for this filer in the ingested DERA files (segment, product/service, geography axes). Missing is not zero - a filer that reports one segment simply has no split to show.
Peer percentiles
latest fiscal year ending 2026-06-30 · among 4,040 US-listed filers · 878 in Financials| Metric | Value | vs all filers | vs sector |
|---|---|---|---|
Return on equity net income ÷ stockholders' equity (positive equity only) | 3.7% | 49thof 3,505 middle third | 27thof 749 bottom third |
Cash conversion operating cash flow ÷ net income (net income > 0) | 1.2× | 36thof 2,228 middle third | 53rdof 683 middle third |
Cash-flow accrual ratio (net income − operating cash flow) ÷ average total assets · lower is ranked higher | -0.1% | 20thof 3,822 bottom third | 34thof 833 middle third |
Balance-sheet accrual ratio change in net operating assets ÷ average net operating assets · lower is ranked higher | 0.6% | 58thof 3,284 middle third | 66thof 766 middle third |
Each filer's latest fiscal year as stored by the nightly crawl; fiscal year ends differ across the universe. A metric ranks only filers for which it is computable from filed facts. Ties split; a rank reads "better than N% of filers" in the metric's own direction. Descriptive and educational, not a rating.
Earnings quality
latest fiscal year ending 2026-06-30 · accruals and cash conversion as filedPer fiscal year from filed facts: cash conversion = operating cash flow / net income (net income > 0); cash-flow accrual ratio = (net income - operating cash flow) / average total assets; balance-sheet accrual ratio = change in net operating assets / average net operating assets, NOA = (assets - cash) - (liabilities - debt). Descriptive; a missing input yields a missing ratio. High accrual ratios and cash conversion well below one are the measures the accruals literature associates with less persistent earnings; they are screens to read the cash-flow statement with, not conclusions. The per-year series is part of Pro risk analysis.
Point-in-time ledger
first-reported vs latest filing · periods since 2020-01-01 · 2 changed periods| Line item | Period | First reported | Latest filing | Change | Filings |
|---|---|---|---|---|---|
| Diluted shares WeightedAverageNumberOfDilutedSharesOutstanding | fiscal year 2025-06-30 | 9,247,571 shares 10-K 2025-09-17 | 8,961,476 shares 10-K 2026-09-16 | -3.1% | first · latest |
| Basic shares WeightedAverageNumberOfSharesOutstandingBasic | fiscal year 2025-06-30 | 9,247,571 shares 10-K 2025-09-17 | 8,961,476 shares 10-K 2026-09-16 | -3.1% | first · latest |
First filing reporting each period vs the latest filing carrying it (10-K and 10-Q only, periods since 2020, the extractor's winning tag per concept); a change under 0.5% is treated as rounding; share counts re-presented by an integer split ratio are listed as split adjustments, not restatements. A change can be a restatement, a reclassification or a re-tagging in a later comparative column; the two filings are linked so the reader can see which. Descriptive, not a verdict.
Notes by disclosure type
debt, leases, revenue, segments, contingencies, taxes and more · the filer's own wordsCommitments and contingencies · 3,387 characters as filed
12. COMMITMENTS AND CONTINGENCIES In the normal course of business, there are outstanding commitments and contingencies which are not reflected in the accompanying consolidated balance sheets. Loan commitments The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit, which involve elements of credit and interest rate risk in excess of the amount recognized in the accompanying consolidated balance sheets. The contract amount of these instruments reflects the extent of involvement the Bank has in these particular classes of financial instruments. The Banks exposure to credit loss is represented by the contractual amount of the instruments. The Bank uses the same credit policies in making commitments as it does for on-balance sheet instruments. At June 30, 2026 and 2025, off-balance sheet financial instruments whose contract amounts represent credit risk consisted of: June 30, June 30, 2026 2025 (In thousands) Commitments to originate loans $ 21,433 $ 28,256 Unused lines of credit 73,120 64,971 Unadvanced funds on construction loans 87,872 51,337 Letters of credit 180 167 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Unadvanced funds on lines-of-credit have fixed expiration dates and may expire without being drawn upon. Ther …
CommitmentsAndContingenciesDisclosureTextBlock · excerpt; the full note is in the filing
Fair value · 5,825 characters as filed
14. FAIR VALUES OF ASSETS AND LIABILITIES Determination of fair value The Company uses fair value measurements to record fair value adjustments to certain assets. Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. However, in some instances, quoted market prices may not be available. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques, including collateral value. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the assets. The following methods and assumptions were used by the Company in estimating fair value: Cash and Cash Equivalent s For these financial instruments, which have original maturities of 90 days or less, their carrying amounts reported in the Consolidated Balance Sheets approximate fair value. Available for sale and held to maturity securities The Companys investment in debt securities is generally classified within Level 2 of the fair value hierarchy. For those securities, the Company obtains fair value measurements from independent pricing services which are not adjusted by management. The fair value measurements consider observable data that considers …
FairValueDisclosuresTextBlock · excerpt; the full note is in the filing
Income taxes · 3,382 characters as filed
9. INCOME TAXES Allocation of federal and state income taxes between current and deferred portions is as follows: Years Ended June 30, 2026 2025 (In thousands) Current tax provision: Federal $ 1,155 $ 525 State 208 61 1,363 586 Deferred tax provision (benefit): Federal ( 73 ) ( 888 ) State 9 ( 354 ) ( 64 ) ( 1,242 ) Total benefit for income taxes $ 1,299 $ ( 656 ) The following table presents income taxes paid (net of refunds received) disaggregated by federal and state jurisdictions for the year ended June 30, 2026: June 30, 2026 (In thousands) Income taxes paid: Federal $ 1,293 State Massachusetts 73 Total $ 1,366 The reasons for the differences between the statutory corporate federal income tax rate and the Companys effective tax rate are summarized as follows: Years Ended June 30, 2026 2025 Amount Rate Amount Rate Statutory federal income tax rate $ 1,201 21.0 % $ ( 321 ) 21.0 % Increase (decrease) resulting from: State taxes, net of federal tax benefit (1) 171 3.0 % ( 231 ) 14.9 % Municipal income ( 6 ) - 0.1 % ( 10 ) 0.7 % Bank owned life insurance income ( 99 ) - 1.7 % ( 98 ) 6.3 % Dividends received deduction ( 5 ) 0.3 % Other, net 32 0.5 % 9 - 1.0 % Effective tax rate $ 1,299 22.7 % $ ( 656 ) 42.2 % (1) Massachusetts represents the Company's state income tax expenses. The tax effects of each item that give rise to deferred taxes are as follows: June 30, 2026 2025 (In thousands) Deferred tax assets: Allowance for credit losses $ 1,554 $ 1,500 Employee benefit plan lia …
IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing
Related parties · 407 characters as filed
13. RELATED PARTY TRANSACTIONS The Bank has granted loans to its directors and executive officers and at June 30, 2026 and 2025, the amount of such loans was $ 10,018,000 a nd $ 10,378,000 , respectively. Such loans are made in the ordinary course of business at the Banks normal credit terms, including interest rate and collateral requirements, and do not represent more than a normal risk of collection. …
RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing
Source: SEC DERA Financial Statement and Notes data sets (txt.tsv), excerpts of the filer's own note text; the full note is in the linked filing. Excerpts are the first part of each note exactly as tagged in the filing; open the filing for the full text and the tables. Descriptive and educational, not advice.
Fundamentals from SEC EDGAR. Scores, the DCF, and every model shown are educational analysis, not investment advice or price predictions.