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Note 6 - Accumulated Other Comprehensive Income

9 Months Ended

Sep. 30, 2025

Equity [Abstract]

Comprehensive Income (Loss) Note [Text Block]

6. Accumulated Other Comprehensive Income

Changes in accumulated other comprehensive income (loss) (“AOCI”) are as follows:

		Nine Months Ended September 30,
		2025				2024
		(in thousands)
Beginning Balance		$	(26,845	)		$	(23,991	)
Other comprehensive income before reclassification			28,478				17,265
Federal income tax expense			(5,922	)			(3,626	)
Other comprehensive income before reclassification, net of tax			22,556				13,639
Amounts reclassified from AOCI			249				270
Federal income tax expense			(52	)			(57	)
Amounts reclassified from AOCI, net of tax			197				213
Other comprehensive income			22,753				13,852
Balance at end of period		$	(4,092	)		$	(10,139	)

Amounts reclassified from AOCI during the nine months ended September 30, 2025 include immaterial activity related to the Company’s derivative instruments. For the livestock put option designated as a cash flow hedge, the excluded time value is recognized directly in earnings and does not impact AOCI. Amounts reclassified to earnings during the period were approximately $0.1 million, and the remaining unrealized portion recorded in OCI was immaterial.

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- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/220/tableOfContent

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X

- References

No definition available.

+ Details

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