Kentucky First Federal Bancorp (KFFB) – SEC staff letter
2026-01-27 · Re: Form 10-K for the Fiscal Year Ended June 30, 2025 · Accession 0000000000-26-000893 · 1 staff comment(s) issued
Company response(s): 2026-02-10
Liquidity & Capital ResourcesKPIs, Metrics & Earnings Calls
2026-01-27 · Form 10-K for the Fiscal Year Ended June 30, 2025 · Comment 1 · Liquidity and Capital Resources, page 23 Agreed to revise
Staff comment: We note your disclosure, here and on page 16, that deposit inflows are a primary source of funds. We also note your disclosure that First Federal of Kentucky entered into a formal written agreement with the OCC and that the OCC has imposed individual minimum capital requirements. To the extent that these items remain in place, please revise your future filings, here or elsewhere as appropriate, to clarify whether they affect the ability of any of your entities to be considered well-capitalized, regardless of actual capital levels. If so, disclose whether you have any restrictions on or waiver requirements for rolling brokered deposits, and quantify any related impact for the periods… letter →
Company response: In response to the Staff’s comment, while the Company acknowledges that the OCC has imposed individual minimum capital requirements on its indirect subsidiary, First Federal of Kentucky (the “Bank”), the Bank has not been designated as “less than well capitalized” and has maintained capital levels in excess of the noted individual minimum capital requirements. As such there have been no restrictions or waiver requirements imposed on the Bank for rolling brokered deposits or other types of wholesale deposits. Nevertheless, pursuant to the Staff’s comment, to the extent that these items remain in place, the Company will revise its future filings in all appropriate circumstances to clarify… response letter →
Full letter on EDGAR → · Filing index · All Kentucky First Federal Bancorp (KFFB) correspondence
Liquidity & Capital Resources – what to check: Explain the drivers of operating cash flow changes (not just the line items), material cash requirements, and known trends affecting liquidity.
KPIs, Metrics & Earnings Calls – what to check:
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