Gouverneur Bancorp Files 2024 10-K

Ticker: GOVB · Form: 10-K · Filed: Dec 20, 2024 · CIK: 1978811

Sentiment: neutral

Topics: 10-K, financials, annual-report

TL;DR

Gouverneur Bancorp 2024 10-K filed. Shows solid financials for FY ending 9/30/24.

AI Summary

Gouverneur Bancorp, Inc. filed its 10-K for the fiscal year ending September 30, 2024. The filing details the company's financial position and operations, including information on common stock, retained earnings, and accumulated other comprehensive income as of September 30, 2024. The company is incorporated in Maryland and operates in the savings institutions sector.

Why It Matters

This 10-K filing provides a comprehensive overview of Gouverneur Bancorp's financial health and operational status for the past fiscal year, which is crucial for investors and stakeholders to assess the company's performance and future prospects.

Risk Assessment

Risk Level: low — The filing is a standard annual report and does not indicate any immediate or significant risks.

Key Numbers

Key Players & Entities

FAQ

What is Gouverneur Bancorp, Inc.'s primary business activity?

Gouverneur Bancorp, Inc. operates in the Savings Institutions, Not Federally Chartered sector, SIC code 6036.

What is the filing date of this 10-K report?

This 10-K report was filed on December 20, 2024.

What is the fiscal year end for Gouverneur Bancorp, Inc. as reported in this filing?

The fiscal year end for Gouverneur Bancorp, Inc. is September 30.

Where is Gouverneur Bancorp, Inc. incorporated?

Gouverneur Bancorp, Inc. is incorporated in Maryland (MD).

What are some of the financial statement components mentioned for the period ending September 30, 2024?

The filing mentions components such as Treasury Stock, Common Stock, Retained Earnings, Additional Paid-In Capital, and Accumulated Other Comprehensive Income.

Filing Stats: 4,511 words · 18 min read · ~15 pages · Grade level 14.9 · Accepted 2024-12-20 16:33:31

Key Financial Figures

Filing Documents

Business

Business 1 Item 1A

Risk Factors

Risk Factors 18 Item 1B Unresolved Staff Comments 28 Item 1C Cybersecurity 28 Item 2

Properties

Properties 30 Item 3

Legal Proceedings

Legal Proceedings 30 Item 4 Mine Safety Disclosures 30 PART II Item 5 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 31 Item 6 [Reserved] 32 Item 7

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 32 Item 7A

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 56 Item 8

Financial Statements and Supplementary Data

Financial Statements and Supplementary Data 56 Item 9 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 56 Item 9A

Controls and Procedures

Controls and Procedures 56 Item 9B Other Information 57 Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 57 PART III Item 10 Directors, Executive Officers and Corporate Governance 58 Item 11

Executive Compensation

Executive Compensation 58 Item 12

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 58 Item 13 Certain Relationships and Related Transactions, and Director Independence 58 Item 14 Principal Accountant Fees and Services 58 PART IV Item 15 Exhibits and Financial Statement Schedules 59 Item 16 Form 10-K Summary 60

Signatures

Signatures 61 Table of Contents CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This Annual Report on Form 10-K contains forward-looking statements, which can be identified by the use of words such as "believes," "expects," "anticipates," "estimates" or similar expressions. Forward-looking statements include, but are not limited to: estimates of our risks and future costs and benefits. These forward-looking statements are based on current beliefs and expectations of our management and are inherently subject to significant business, economic and competitive uncertainties and contingencies, many of which are beyond our control. In addition, these forward-looking statements are subject to assumptions with respect to future business strategies and decisions that are subject to change. The following factors, among others, could cause actual results to differ materially from the anticipated results or other expectations expressed in the forward-looking statements: general economic conditions, either nationally or in our market areas, that are worse than expected including as a result of employment levels and labor shortages, and the effects of inflation, a potential recession or slowed economic growth caused by supply chain disruptions or otherwise; changes in the level and direction of loan delinquencies and write-offs and changes in estimates of the adequacy of the allowance for credit losses; our ability to access cost-effective funding; our ability to pay future dividends at currently expected rates; fluctuations in real estate values and both residential and commercial real estate market conditions; demand for loans and deposits in our market area; deposit outflows and our ability to successfully manage liquidity; our

BUSINESS

ITEM 1. BUSINESS General Gouverneur Bancorp, Inc. Gouverneur Bancorp, Inc. (the "Company") is a Maryland corporation that was incorporated in June 2023 to be the successor to Gouverneur Bancorp, Inc., a federally chartered corporation (the "Mid-Tier Holding Company"), upon completion of the second-step conversion of Gouverneur Savings and Loan Association (the "Bank") from the two-tier mutual holding company structure to the stock holding company structure. Cambray Mutual Holding Company was the former mutual holding company for the Mid-Tier Holding Company prior to the completion of the second-step conversion. In conjunction with the second-step conversion, each of Cambray Mutual Holding Company and the Mid-Tier Holding Company merged out of existence and now cease to exist. The second-step conversion was completed on October 31, 2023, at which time the Company sold, for gross proceeds of $7.2 million, a total of 723,068 shares of common stock at $10.00 per share, including 57,845 shares sold to the Bank's employee stock ownership plan. As part of the second-step conversion, each of the existing outstanding shares of Mid-Tier Holding Company common stock owned by persons other than Cambray Mutual Holding Company was converted into 0.5334 shares of Company common stock. As a result of the second-step conversion, all share information has been subsequently revised to reflect the 0.5334 exchange ratio, unless otherwise noted. The Company is a savings and loan holding company regulated by the Board of Governors of the Federal Reserve System (the "Federal Reserve Board"). The shares of the Company's common stock are quoted on the OTCQB Marketplace (OTCQB) under the symbol "GOVB." Gouverneur Savings and Loan Association. The Bank is a New York-chartered stock savings and loan association headquartered in Gouverneur, New York. The Bank has provided community banking services to individuals, families and businesses since 1892. The Bank currently conducts business thr

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