BV Financial Inc

3.1 Amended and Restated Articles of Incorporation of BV Financial, Inc. (incorporated by reference to

Exhibit 3.1 to the Company’s Registration Statement on Form 8-A (Commission File No. 001-41764),

filed on July 31, 2023)

3.2 Amended and Restated Bylaws of BV Financial, Inc. (incorporated by reference to Exhibit 3.2 to the

Company’s Registration Statement on Form S-1, as amended (Commission File No. 333-270496), filed on

4.1 Form of Common Stock Certificate of BV Financial, Inc. (incorporated by reference to Exhibit 4 the

Company’s Registration Statement on Form S-1, as amended (Commission File No. 333-270496), filed on

4.2 Description of BV Financial, Inc.’s Securities

10.1 Employment Agreement between BayVanguard Bank, BV Financial, Inc., Bay-Vanguard, M.H.C. and

David M. Flair (incorporated by reference to Exhibit 10.1 the Company’s Registration Statement on

Form S-1, as amended (Commission File No. 333-270496), as filed on March 13, 2023)

10.2 Employment Agreement between BayVanguard Bank, BV Financial, Inc., Bay-Vanguard, M.H.C. and

Timothy L. Prindle (incorporated by reference to Exhibit 10.2 the Company’s Registration Statement on

Form S-1, as amended (Commission File No. 333-270496), as filed on March 13, 2023)

10.3 Change in Control Agreement between BayVanguard Bank and Michael J. Dee (incorporated by reference

to Exhibit 10.3 the Company’s Registration Statement on Form S-1, as amended (Commission File No. 333-270496), as filed on March 13, 2023)

10.4 Salary Continuation Agreement between BayVanguard Bank and David M. Flair (incorporated by

reference to Exhibit 10.4 the Company’s Registration Statement on Form S-1, as amended (Commission

10.5 Salary Continuation Agreement between BayVanguard Bank and Timothy L. Prindle (incorporated by

reference to Exhibit 10.5 the Company’s Registration Statement on Form S-1, as amended (Commission

10.6 Split Dollar Agreement for David M. Flair (incorporated by reference to Exhibit 10.6 the Company’s

10.7 BV Financial, Inc. 2017 Equity Incentive Plan (incorporated by reference to Exhibit 10.7 the Company’s

10.8 BV Financial, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.8 the Company’s

10.9 Amended and Restated Supplemental Director Retirement Agreement with Brian K. McHale (incorporated

by reference to Exhibit 10.9 the Company’s Registration Statement on Form S-1, as amended (Commission

21 Subsidiaries of Registrant

23 Consent of FORVIS, LLP

31.1 Certification of Co-President and Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities

Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.2 Certification of Co-President and Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities

Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.3 Certification of Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934,

as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32 Certification of Co-President and Chief Executive Officers and Chief Financial Officer pursuant to 18

U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

99.7 Clawback Policy

101 The following materials from the Company’s Annual Report on Form 10-K for the fiscal year ended

December 31, 2023, formatted in XBRL: (i) Balance Sheets, (ii) Statements of Income, (iii) Statements of

Comprehensive Income, (iv) Changes in Stockholders’ Equity, (v) Statements of Cash Flows and (vi)

Notes to the Financial Statements.

Management contract or compensation plan or arrangement.