XML 37 R25.htm IDEA: XBRL DOCUMENT
v3.25.3

ACQUISITION (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
ACQUISITION |
Schedule of Consideration Paid, Fair Value of Assets Acquired and Liabilities Assumed | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | Fair Value | ​ |  | ​ | As Recorded
(in thousands, except shares) | ​ | As Acquired | ​ | Adjustments | ​ | ​ | ​ | at Acquisition
Consideration paid: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Bar Harbor Bankshares common stock issued to Guaranty Bancorp, Inc. stockholders (1,350,464 shares) |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 39,217
Cash paid for fractional shares | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 3
Total consideration paid | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 39,220
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents |  | $ | 77,524 |  | $ | — | ​ | ​ | ​ | $ | 77,524
Investments | ​ | ​ | 116,728 | ​ | ​ | (1,124) | ​ | (a) | ​ | ​ | 115,604
Federal Home Loan Bank stock | ​ | ​ | 4,370 | ​ | ​ | — | ​ | ​ | ​ | ​ | 4,370
Loans | ​ | ​ | 446,990 | ​ | ​ | (33,582) | ​ | (b) | ​ | ​ | 413,408
Premises and equipment | ​ | ​ | 6,522 | ​ | ​ | 112 | ​ | (c) | ​ | ​ | 6,634
Core deposit intangible | ​ | ​ | — | ​ | ​ | 13,983 | ​ | (d) | ​ | ​ | 13,983
Bank-owned life insurance | ​ | ​ | 11,816 | ​ | ​ | — | ​ | ​ | ​ | ​ | 11,816
Deferred taxes, net | ​ | ​ | 6,377 | ​ | ​ | 4,988 | ​ | (e) | ​ | ​ | 11,365
Other assets | ​ | ​ | 3,250 | ​ | ​ | 101 | ​ | ​ | ​ | ​ | 3,351
Deposits | ​ | ​ | (530,871) | ​ | ​ | (418) | ​ | (f) | ​ | ​ | (531,289)
Borrowings | ​ | ​ | (109,895) | ​ | ​ | 673 | ​ | (g) | ​ | ​ | (109,222)
Other liabilities | ​ | ​ | (1,053) | ​ | ​ | 387 | ​ | ​ | ​ | ​ | (666)
Total identifiable net assets |  | $ | 31,758 |  | $ | (14,880) | ​ | ​ | ​ | $ | 16,878
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Goodwill |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 22,342
Schedule of Purchased Credit Deteriorated Loan | ​
​ | ​ | ​ | ​
(in thousands) |  | As of August 1, 2025
Unpaid principal balance of acquired PCD loans | ​ | $ | 11,222
Non-credit related discount | ​ |  | (713)
Allowance for credit losses on PCD loans | ​ |  | (1,622)
Fair value of acquired PCD loans | ​ |  | 8,887
Schedule of Unaudited Pro Forma Information | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended |  | Nine Months Ended
​ | ​ | September 30, | ​ | September 30,
(in thousands, except earnings per share) | ​ | 2025 | ​ | 2024 | ​ | 2025 | ​ | 2024
Total revenue(1) | ​ | $ | 47,588 | ​ | $ | 46,068 |  | $ | 132,997 | ​ | $ | 131,951
Net income | ​ |  | 18,074 | ​ |  | 14,925 |  |  | 38,784 | ​ |  | 38,545
​
| (1) | Total revenue is defined as the sum of net interest income plus non-interest income.

X
- Definition Tabular disclosure of reconciliation of purchased credit deteriorated from book value to fair value. + References No definition available. + Details
Name: | bhb_ScheduleOfPurchasedCreditDeterioratedLoanTableTextBlock
Namespace Prefix: | bhb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 49 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-49 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration