Other Information
−Removed: During the three months ended March 31, 2026 , none of the Company’s directors or executive officers adopted or terminated any contract, instruction or written plan for the purchase or sale of Company securities that was intended to satisfy the affirmative defense conditions of Rule 10b5 - 1 (c) or any “non-Rule 10b5 - 1 trading arrangement,” as that term is used in SEC regulations.
+Added: During the three months ended June 30, 2026 , none of the Company’s directors or executive officers adopted or terminated any contract, instruction or written plan for the purchase or sale of Company securities that was intended to satisfy the affirmative defense conditions of Rule 10b5 - 1 (c) or any “non-Rule 10b5 - 1 trading arrangement,” as that term is used in SEC regulations.
+Added: Agreement and Plan of Merger, dated as of May 31, 2026, by and among Bogota Financial, MHC, Bogota Financial Corp., Bogota Savings Bank and GSL Savings Bank (incorporated by reference to Exhibit 2.1 of the Company's Current Report of Form 8-K.
+Added: as file with the Securities and Exchange Commission on June1, 2026 (Commission File No.
Articles of Incorporation of Bogota Financial Corp.
4 unchanged sentences
(incorporated by reference to Exhibit 4 of the Company’s Registration Statement on Form S-1, as amended (Commission File No.
−Removed: Retirement and Consulting Agreement between Bogota Savings Bank and Robert Walsh, dated March 31, 2026 (incorporated by reference to Exhibit 10.1 of the Company ’ s Current Report on Form 8-K, as filed with the Securities and Exchange Commission on March 31, 2026 (Commission File No.
+Added: Employments Agreement dated May 31, 2026, by and between Bogota Savings Bank and Frank Giancola (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K, as file with the Securities and Exchange Commission on June 1, 2026 (Commission File Nol 001-39180))
Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
1 unchanged sentence
Certification of Chief Executive Officer and Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
−Removed: The following materials for the periods ended March 31, 2026 , formatted in iXBRL (Inline Extensible Business Reporting Language):
+Added: The following materials for the periods ended June 30, 2026 , formatted in iXBRL (Inline Extensible Business Reporting Language):
(i) Consolidated Statements of Financial Condition, (ii) Consolidated Statements of Operations, (iii) Consolidated Statements of Comprehensive Income, (iv) Consolidated Statements of Stockholders' Equity, (v) Consolidated Statements of Cash Flows, and (vi) Notes to Consolidated Financial Statements*
3 unchanged sentences
BOGOTA FINANCIAL CORP.
+Added: August 13, 2026
/s/ Kevin Pace
President and Chief Executive Officer
+Added: August 13, 2026
/s/ Brian McCourt
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.