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BUSINESS COMBINATION (Tables)
 9 Months Ended
Sep. 30, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The following tables provides a summary of the consideration transferred and the fair value of the assets acquired, and liabilities assumed as of the date of the Merger, (dollars in thousands):

July 23, 2025
Merger consideration
Value of stock consideration assigned to ESSA common shares exchanged for stock paid to shareholders$202,549 
Value of cash consideration for ESSA common stock exchanged for cash21 
Total merger consideration$202,570 

July 23, 2025
Identifiable net assets acquired, at fair value
Assets acquired
Cash and cash equivalents$27,424 
Debt securities available-for-sale229,098 
Loans receivable1,651,056 
Premises and equipment16,019 
Operating lease right of use assets3,706 
Accrued interest receivable and other assets45,810 
FHLB interests24,218 
Bank owned life insurance40,835 
Core deposit intangible35,335 
Goodwill49,899 
Total assets acquired2,123,400 
Liabilities assumed
Deposits1,455,805 
Short-term borrowings437,000 
Accrued interest payable and other liabilities24,424 
Operating lease liabilities3,601 
Total liabilities assumed1,920,830 
Net assets acquired$202,570 
Schedule of Credit Risk Profile by Risk Rating The following table provides a summary of these PCD loans at acquisition:
July 23, 2025
Par value of acquired loans at acquisition$138,153 
Allowance for credit losses at acquisition(1,857)
Non-credit discount at acquisition(4,121)
Total merger consideration$132,175 
The following tables represent the Corporation's commercial credit risk profile by risk rating. Loans receivable not rated as special mention, substandard, or doubtful are considered to be pass rated loans.

September 30, 2025
Non-Pass Rated
PassSpecial MentionSubstandardDoubtfulTotal Non-PassTotal
Farmland$23,042 $— $5,382 $— $5,382 $28,424 
Owner-occupied, nonfarm nonresidential properties614,415 2,079 22,666 — 24,745 639,160 
Agricultural production and other loans to farmers6,019 — — — — 6,019 
Loans to depository institutions7,376 — — — — 7,376 
Commercial and Industrial696,749 8,189 57,798 — 65,987 762,736 
Obligations (other than securities and leases) of states and political subdivisions177,123 — — — — 177,123 
Other loans47,977 1,150 — — 1,150 49,127 
Other construction loans and all land development and other land loans349,637 29,660 3,976 — 33,636 383,273 
Multifamily (5 or more) residential properties
718,950 — 5,981 — 5,981 724,931 
Non-owner occupied, nonfarm nonresidential properties1,389,133 1,392 19,112 — 20,504 1,409,637 
Total$4,030,421 $42,470 $114,915 $— $157,385 $4,187,806 
December 31, 2024
Non-Pass Rated
PassSpecial MentionSubstandardDoubtfulTotal Non-PassTotal
Farmland$25,171 $5,267 $661 $— $5,928 $31,099 
Owner-occupied, nonfarm nonresidential properties491,798 1,289 22,121 — 23,410 515,208 
Agricultural production and other loans to farmers6,492 — — — — 6,492 
Commercial and Industrial654,139 4,321 60,315 — 64,636 718,775 
Obligations (other than securities and leases) of states and political subdivisions140,430 — — — — 140,430 
Other loans28,110 — — — — 28,110 
Other construction loans and all land development and other land loans281,466 — 1,446 — 1,446 282,912 
Multifamily (5 or more) residential properties
385,946 — 25,200 — 25,200 411,146 
Non-owner occupied, nonfarm nonresidential properties1,008,507 4,947 20,087 — 25,034 1,033,541 
Total$3,022,059 $15,824 $129,830 $— $145,654 $3,167,713 
Schedule of Business Acquisition, Pro Forma Information
Pro Forma Three Months EndedPro Forma Nine Months Ended
September 30, 2025September 30, 2024September 30, 2025September 30, 2024
(Unaudited)(Unaudited)(Unaudited)(Unaudited)
CNB Standalone Revenues$77,695 $58,459 $195,838 $167,218 
ESSA Standalone Revenues4,419 16,516 37,306 49,661 
Loan Accretion6,422 7,706 19,265 23,118 
Total revenues(1)
88,536 82,681 252,409 239,997 
Net income available to common shareholders$13,313 $23,428 $55,315 $71,145 
(1) Includes net interest income and non-interest income.