What changed in this filing

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Item 9A. Controls and Procedures

2025-09-30 compared with 2024-10-03 · 35 added, 47 removed, 179 unchanged (31% of the section changed)

57 unchanged sentences

Other Information .

During the three months ended June 30, 2024, no director or officer

of the Company adopted or terminated any “Rule 10b5-1 trading arrangement,” or any “non-Rule 10b-5 trading arrangement,”

as such terms are defined in Item 408(a) of Regulation S-K.

During the three months ended June 30, 2025,

no director or officer of the Company adopted or terminated any “Rule 10b5-1 trading arrangement,” or any “non-Rule

10b-5 trading arrangement,” as such terms are defined in Item 408(a) of Regulation S-K.

Disclosure Regarding Foreign Jurisdictions

23 unchanged sentences

Box 535, Frankfort, Kentucky 40602-0535, or call toll-free (888) 818-3372 and ask for Investor

Insider Trading Polices and Procedures

The Company has adopted insider trading policies and procedures governing the purchase, sale and/or other dispositions of its securities

by directors, officers and employees (or the company itself) that are reasonably designed to promote compliance with insider trading laws,

rules and regulations and any applicable listing standards.

Our insider trading policies are filed under Exhibit 19 to this Annual Report

on Form 10-K.

Executive Compensation .

37 unchanged sentences

The following consolidated financial statements are incorporated by reference from Item 8 hereof (see Exhibit 13):

Report of Independent Registered Public Accounting Firm ( Clark, Schaefer, Hackett & Co.

, Cincinnati, Ohio , PCAOB ID 539 ) 22

Report of Independent Registered Public Accounting Firm (FORVIS, LLP, Louisville, KY, PCAOB ID 686) 24

Report of Independent Registered Public Accounting Firm ( Clark, Schaefer, Hackett & Co ., Cincinnati, Ohio , PCAOB ID 539 ) 25

Consolidated Balance Sheets as of June 30, 2025 and 2024 27

9 unchanged sentences

The following is a list of exhibits filed as part of this Annual Report on Form 10-K and is also the Exhibit Index.

Charter of Kentucky First Federal Bancorp

Amended and Restated Bylaws of Kentucky First Federal Bancorp

Amendment No.

of Kentucky First Federal Bancorp

and Restated Bylaws of Kentucky First Federal Bancorp

1 to the Bylaws of Kentucky First Federal Bancorp

Amendment No.

2 to the Bylaws of Kentucky First Federal Bancorp

Amendment No.

3 to the Bylaws of Kentucky First Federal Bancorp

Specimen Stock Certificate of Kentucky First Federal Bancorp

Description of Kentucky First Federal Bancorp’s Common Stock Registered Under Section 12 of the Securities and Exchange Act of 1934

Employment Agreement between Kentucky First Federal Bancorp and Don D.

Stock Certificate of Kentucky First Federal Bancorp

of Kentucky First Federal Bancorp’s Common Stock Registered Under Section 12 of the Securities and Exchange Act of 1934

Agreement between Kentucky First Federal Bancorp and Don D.

Jennings, as amended†

Employment Agreement between First Federal Savings Bank of Kentucky and Don D.

Agreement between First Federal Savings Bank of Kentucky and Don D.

Jennings, as amended†

Agreement between Kentucky First Federal Bancorp and R.

Clay Hulette, as amended†

Agreement between First Federal Savings Bank of Kentucky and R.

Clay Hulette, as amended†

Employment Agreement between First Federal Savings Bank of Kentucky and Teresa Kuhl, as amended†

Amended and Restated First Federal Savings and Loan Association of Hazard Change in Control Severance Compensation Plan†

Amended and Restated First Federal Savings Bank of Kentucky Change in Control Severance Compensation Plan†

Amended and Restated First Federal Savings and Loan Association Supplemental Executive Retirement Plan†

Employment Agreement by and between First Federal Savings and Loan of Hazard and Jamie S.

Formal Written Agreement, dated August 13, 2024, between First Federal Savings Bank of Kentucky and the Office of the Comptroller of the Currency

Agreement between First Federal Savings Bank of Kentucky and Teresa Kuhl, as amended†

and Restated First Federal Savings and Loan Association of Hazard Change in Control Severance Compensation Plan†

and Restated First Federal Savings Bank of Kentucky Change in Control Severance Compensation Plan†

and Restated First Federal Savings and Loan Association Supplemental Executive Retirement Plan†

Agreement by and between First Federal Savings and Loan of Hazard and Jamie S.

Written Agreement, dated August 13, 2024, between First Federal Savings Bank of Kentucky and the Office of the Comptroller of the

Annual Report to Stockholders for the Fiscal Year Ended June 30, 2025

Letter of FORVIS, LLP dated November 29, 2023 to the SEC

Kentucky First Federal Bancorp Policy Regarding Insider Trading

Rule 13a-14(a) Certification of Chief Executive Officer

2 unchanged sentences

Kentucky First Federal Bancorp Incentive-Compensation Recoupment Policy

following materials from the Company’s Annual Report on Form 10-K for the year ended June 30, 2024, formatted in XBRL (eXtensible

Business Reporting Language):

(i) the Consolidated Balance Sheets, (ii) Consolidated Statements of Operations, (iii) the Consolidated

Statements of Comprehensive Income, (iv) the Consolidated Statements of Changes in Shareholders’ Equity, (v) the Consolidated

Statements of Cash Flows and the (vi) Notes to Consolidated Financial Statements.

Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

The following materials

from the Company’s Annual Report on Form 10-K for the year ended June 30, 2025, formatted in XBRL (eXtensible Business Reporting

(i) the Consolidated Balance Sheets, (ii) Consolidated Statements of Operations, (iii) the Consolidated Statements of

Comprehensive Income, (iv) the Consolidated Statements of Changes in Shareholders’ Equity, (v) the Consolidated Statements

of Cash Flows and the (vi) Notes to Consolidated Financial Statements.

Cover Page Interactive

Data File (formatted as Inline XBRL and contained in Exhibit 101)

Management contract or

14 unchanged sentences

reference to the Company’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2008 (File No.

(8) Incorporated herein by reference to the Company’s Form

8-K filed on August 15, 2024 (File No.

(9) Incorporated herein by reference to the Company’s Form

8-K filed on November 29, 2023 (File No.

Incorporated herein by

reference to the Company’s Form 8-K filed on August 15, 2024 (File No.

Incorporated herein by

reference to the Company’s Annual Report on Form 10-K for the Year Ended June 30, 2024 (File No.

exhibits required by Item 601 of Regulation S-K are either filed as part of this Annual Report on Form 10-K or incorporated by reference

9 unchanged sentences

KENTUCKY FIRST FEDERAL BANCORP

October 3, 2024

September 30, 2025

Chief Executive Officer

2 unchanged sentences

on the dates indicated.

October 3, 2024

Executive Officer and Director

Executive Officer)

October 3, 2024

President, Chief Financial Officer and Treasurer

Financial and Accounting Officer)

/s/ Walter G.

October 3, 2024

Lou Ella Farler

October 3, 2024

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.

What changed 10-K

Item 9A. Controls and Procedures