The match between Sestao River and SD Gernika Club on 26 February 2023 was marked by a resolute performance from the home team, securing a 2-0 victory. Sestao River's tactical efficiency was evident, particularly in the second half, where they scored both goals. The first goal came shortly after halftime at 00:57:51, allowing them to take control of the game. This early second-half surge set the tone for their dominant display.

A key factor in Sestao River's success was their superior ability to capitalize on set pieces and attacking opportunities. They managed five corner kicks compared to Gernika's four, demonstrating their persistence in creating offensive pressures. Moreover, Sestao's disciplined defense efficiently countered the five fouls committed by Gernika, recovering quickly to transition into attack.

While both teams displayed physicality, the foul count significantly favored Sestao River's strategy, who committed only ten fouls versus Gernika Club's five. Despite receiving two yellow cards, the home team maintained composure. The first yellow card for Sestao came at 55:02 into the second half and the second at 01:06:03, but they did not allow these infractions to disrupt their gameplay. Gernika's lone yellow card came in the first half at 00:40:45, indicating an initial physical approach that did not translate into effective control or influence over the match.

The match's turning point was undoubtedly the efficient teamwork and timing of Sestao River's goals. The second goal at 01:04:10 further cemented their lead. This sequential scoring highlighted their cohesive and strategic approach to breaking down Gernika’s defense. Overall, Sestao River’s ability to exploit their attack opportunities and maintain defensive discipline distinguishes them as the deserved victors in this encounter.

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