XML 36 R26.htm IDEA: XBRL DOCUMENT
v3.24.0.1

OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2023
OTHER COMPREHENSIVE INCOME (LOSS) |
Schedule of reclassifications out of accumulated other comprehensive loss | Reclassifications out of accumulated other comprehensive income (loss) were as follows (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Details About Accumulated Other | ​ | Amount Reclassified from Accumulated | ​ | Affected Line Item in the Statement
Comprehensive Income Components | ​ | Other Comprehensive Income (Loss) | ​ | Where Net Income is Presented
​ | ​ | Three Months Ended | ​ | Six Months Ended | ​ | ​
​ |  | December 31, | ​ | December 31, |  |
​ |  | 2023 |  | 2022 |  | 2023 | ​ | 2022 |  | ​
Unrealized gains/losses on securities (before tax): | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net losses included in net income | ​ | $ | 5,645 | ​ | $ | — | ​ | $ | 5,645 |  | $ | — |  | Net loss on securities transactions
Tax benefit | ​ |  | (1,475) | ​ |  | — | ​ |  | (1,475) |  |  | — |  | Income tax expense
Net of tax | ​ |  | 4,170 | ​ |  | — | ​ |  | 4,170 |  |  | — |  |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amortization of defined benefit plan items (before tax): | ​ |  |  | ​ |  |  | ​ |  |  |  |  |  |  |
Net actuarial gain | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  |
Settlement recognition | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  | Salaries and employee benefits
Tax benefit | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  | Income tax expense
Net of tax | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  |
Total reclassification for the period, net of tax | ​ | $ | 4,170 | ​ | $ | — | ​ | $ | 4,170 |  | $ | — |  |
Schedule of changes in components of accumulated other comprehensive income (loss), net of tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Details About Accumulated Other | ​ | Amount Reclassified from Accumulated | ​ | Affected Line Item in the Statement
Comprehensive Income Components | ​ | Other Comprehensive Income (Loss) | ​ | Where Net Income is Presented
​ | ​ | Three Months Ended | ​ | Six Months Ended | ​ | ​
​ |  | December 31, | ​ | December 31, |  |
​ |  | 2023 |  | 2022 |  | 2023 | ​ | 2022 |  | ​
Unrealized gains/losses on securities (before tax): | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net losses included in net income | ​ | $ | 5,645 | ​ | $ | — | ​ | $ | 5,645 |  | $ | — |  | Net loss on securities transactions
Tax benefit | ​ |  | (1,475) | ​ |  | — | ​ |  | (1,475) |  |  | — |  | Income tax expense
Net of tax | ​ |  | 4,170 | ​ |  | — | ​ |  | 4,170 |  |  | — |  |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amortization of defined benefit plan items (before tax): | ​ |  |  | ​ |  |  | ​ |  |  |  |  |  |  |
Net actuarial gain | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  |
Settlement recognition | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  | Salaries and employee benefits
Tax benefit | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  | Income tax expense
Net of tax | ​ |  | — | ​ |  | — | ​ |  | — |  |  | — |  |
Total reclassification for the period, net of tax | ​ | $ | 4,170 | ​ | $ | — | ​ | $ | 4,170 |  | $ | — |  |
Schedule of income tax expense (benefit) allocated to component of other comprehensive income (loss) | The amounts of income tax expense (benefit) allocated to each component of other comprehensive income (loss) were as follows (dollars in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Three Months Ended
​ | ​ | December 31,
​ |  | 2023 |  | 2022
Unrealized gains on securities: |  | ​ |  |  | ​ |
Unrealized holdings gains arising during the period | ​ | $ | 1,612 | ​ | $ | 601
Reclassification adjustment for losses included in net income | ​ |  | 1,475 | ​ |  | —
​ | ​ |  | 3,087 | ​ |  | 601
Defined benefit plans: | ​ |  |  | ​ |  |
Change in funded status | ​ |  | — | ​ |  | —
Reclassification adjustment for amortization of net actuarial loss | ​ |  | — | ​ |  | —
​ | ​ |  | — | ​ |  | —
​ | ​ | $ | 3,087 | ​ | $ | 601
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Six Months Ended
​ | ​ | December 31,
​ |  | 2023 |  | 2022
Unrealized gains (losses) on securities: | ​ | ​ | ​ | ​ | ​ | ​
Unrealized holdings gains (losses) arising during the period | ​ | $ | 1,975 | ​ | $ | (1,621)
Reclassification adjustment for losses included in net income | ​ |  | 1,475 | ​ |  | —
​ | ​ |  | 3,450 | ​ |  | (1,621)
Defined benefit plans: | ​ | ​ | ​ | ​ | ​ | ​
Change in funded status | ​ |  | — | ​ |  | —
Reclassification adjustment for amortization of net actuarial gain | ​ | ​ | — | ​ | ​ | —
Reclassification adjustment for settlement recognition | ​ |  | — | ​ |  | —
​ | ​ |  | — | ​ |  | —
​ | ​ | $ | 3,450 | ​ | $ | (1,621)
​

X
- Definition Tabular disclosure of the allocation of income tax expense attributable to each component of other comprehensive income (loss) including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
Name: | pbfs_ScheduleOfAllocationOfIncomeTaxExpenseBenefitToEachComponentOfOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | pbfs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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