{"filing":{"accession_number":"0001649739-26-000044","cik":"0001649739","ticker":"BAFN","company_name":"BayFirst Financial Corp.","form":"8-K","filing_date":"2026-07-28","report_date":"2026-07-28","primary_document":"bafn-20260728.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1649739/000164973926000044/bafn-20260728.htm"},"events":[{"id":21025,"run_id":18947,"accession_number":"0001649739-26-000044","anchor_item_number":"7.01","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Although this Item 7.01 is technically a Regulation FD disclosure announcing a rescheduled earnings call, the substance of the disclosure centers on the company's prior announcement (July 14, 2026 Form 8-K) of financial statement restatements. The filing explicitly states that \"consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated\" and that \"previously issued consolidated financial statements, and the related audit reports...should no longer be relied on.\" The restatement is material and is the driving force behind the delay in reporting Q2 2026 results. While the immediate disclosure is procedural (rescheduling), the material event being disclosed is the restatement itself.","company_name":"BayFirst Financial Corp.","ticker":"BAFN","filing_date":"2026-07-28","form":"8-K","submitted_at":null,"items":[{"id":20556,"accession_number":"0001649739-26-000044","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Although this Item 7.01 is technically a Regulation FD disclosure announcing a rescheduled earnings call, the substance of the disclosure centers on the company's prior announcement (July 14, 2026 Form 8-K) of financial statement restatements. The filing explicitly states that \"consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated\" and that \"previously issued consolidated financial statements, and the related audit reports...should no longer be relied on.\" The restatement is material and is the driving force behind the delay in reporting Q2 2026 results. While the immediate disclosure is procedural (rescheduling), the material event being disclosed is the restatement itself.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-28T20:02:48.412844+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20556,"accession_number":"0001649739-26-000044","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Although this Item 7.01 is technically a Regulation FD disclosure announcing a rescheduled earnings call, the substance of the disclosure centers on the company's prior announcement (July 14, 2026 Form 8-K) of financial statement restatements. The filing explicitly states that \"consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated\" and that \"previously issued consolidated financial statements, and the related audit reports...should no longer be relied on.\" The restatement is material and is the driving force behind the delay in reporting Q2 2026 results. While the immediate disclosure is procedural (rescheduling), the material event being disclosed is the restatement itself.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-28T20:02:48.412844+00:00","company_name":"BayFirst Financial Corp.","ticker":"BAFN","filing_date":"2026-07-28"}]}