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Earnings per Common Share | 12 Months Ended
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Dec. 31, 2023
Earnings Per Share [Abstract] |
Earnings per Common Share | NOTE 21 - EARNINGS PER COMMON SHARE The factors used in the earnings per share computation follow.
|  | 2023 |  |  | 2022 |  |  | 2021 |
Basic |  |  |  |  |  |  |  |  |
Net income |  | $ | 42,964 |  |  | $ | 39,427 |  |  | $ | 40,546 |
Less allocation of earnings and dividends to participating securities |  |  | 1,583 |  |  |  | 498 |  |  |  | 173 |
Net income available to common shareholders—basic |  | $ | 41,381 |  |  | $ | 38,929 |  |  | $ | 40,373 |
Weighted average common shares outstanding |  |  | 15,734,624 |  |  |  | 15,162,032 |  |  |  | 15,408,863 |
Less average participating securities |  |  | 579,857 |  |  |  | 191,402 |  |  |  | 65,648 |
Weighted average number of shares outstanding used in the calculation of basic earnings per common share |  |  | 15,154,767 |  |  |  | 14,970,630 |  |  |  | 15,343,215 |
Basic earnings per share |  | $ | 2.73 |  |  | $ | 2.60 |  |  | $ | 2.63 |
Diluted |  |  |  |  |  |  |  |  |
Net income available to common shareholders—basic |  | $ | 41,381 |  |  | $ | 38,929 |  |  | $ | 40,373 |
Net income available to common shareholders—diluted |  | $ | 41,381 |  |  | $ | 38,929 |  |  | $ | 40,373 |
Weighted average common shares outstanding used in the calculation of earnings per common share basic |  |  | 15,154,767 |  |  |  | 14,970,630 |  |  |  | 15,343,215 |
Average shares and dilutive potential common shares outstanding—diluted |  |  | 15,154,767 |  |  |  | 14,970,630 |  |  |  | 15,343,215 |
Diluted earnings per share |  | $ | 2.73 |  |  | $ | 2.60 |  |  | $ | 2.63 |
Basic earnings per common share are calculated by dividing net income by the weighted-average number of common shares outstanding for the period. Diluted earnings per common share include the dilutive effect, if any, of additional potential common shares issuable under the equity incentive plan, computed using the treasury stock method.

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