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Note 3 - Loans

3 Months Ended

Mar. 31, 2025

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 3. Loans

The Company groups loans held for investment into three segments (commercial loans, consumer real estate loans, and consumer and other loans) with each segment divided into various classes. Customer overdrafts reclassified as loans totaled $2.02 million as of March 31, 2025, and $1.82 million as of December 31, 2024. Deferred loan fees, net of loan costs, totaled $6.38 million as of March 31, 2025, and $6.60 million as of December 31, 2024. 

In accordance with the adoption of ASU 2016-13, the table below reflects the loan portfolio at the amortized cost basis to include net deferred loan fees of $6.38 million and $6.60 million and unamortized discount related to loans acquired of $11.83 million and $12.39 million for March 31, 2025, and December 31, 2024, respectively.  Accrued interest receivable of $8.38 million as of  March 31, 2025, and $8.51 million as of  December 31, 2024, is accounted for separately and reported in Interest Receivable on the Consolidated Balance Sheet.

		March 31, 2025								December 31, 2024
(Amounts in thousands)		Amount				Percent				Amount				Percent
Loans held for investment
Commercial loans
Construction, development, other land		$	70,205				2.95	%		$	72,319				2.99	%
Commercial and industrial			246,602				10.35	%			232,854				9.64	%
Multi-family residential			192,193				8.07	%			199,521				8.26	%
Single family non-owner occupied			191,531				8.04	%			195,588				8.10	%
Non-farm, non-residential			840,746				35.29	%			852,223				35.27	%
Agricultural			15,579				0.65	%			16,676				0.69	%
Farmland			11,794				0.49	%			12,311				0.51	%
Total commercial loans			1,568,650				65.84	%			1,581,492				65.46	%
Consumer real estate loans
Home equity lines			87,988				3.69	%			90,227				3.73	%
Single family owner occupied			640,669				26.89	%			650,306				26.92	%
Owner occupied construction			3,873				0.16	%			4,491				0.19	%
Total consumer real estate loans			732,530				30.74	%			745,024				30.84	%
Consumer and other loans
Consumer loans			79,503				3.34	%			87,758				3.63	%
Other			2,016				0.08	%			1,815				0.08	%
Total consumer and other loans			81,519				3.42	%			89,573				3.71	%
Total loans held for investment, net of unearned income		$	2,382,699				100.00	%		$	2,416,089				100.00	%

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- References

No definition available.

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- Definition

The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310-10/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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