Note 11 - Subordinated Debentures	9 Months Ended
Sep. 30, 2025
Notes to Financial Statements
Subordinated Borrowings Disclosure [Text Block]	11. SUBORDINATED DEBENTURES Plumas Bancorp has outstanding subordinated debentures with a principal amount of $12 million, comprised of (a) $2 million in aggregate principal amount of 4.75% Fixed to Floating Rate Subordinated Notes due November 30, 2035 (the “2035 Notes”) and (b) $10 million in aggregate principal amount of 4.75% Fixed-to-Floating Rate Subordinated Notes due November 30, 2030 (the “2030 Notes”). The 2035 Notes, which were issued in 2020, have a fixed interest rate of 4.75% for the first ten years and thereafter a quarterly variable interest rate equal to the then current three-month term Secured Overnight Financing Rate (“SOFR”) plus 4.14%. The 2030 Notes, which were issued in 2020, have a fixed interest rate of4.75% for the first five years and thereafter a quarterly variable interest rate equal to the then current three-month term SOFR plus 4.52%. Interest expense recognized on the subordinated notes for the three and nine-months ended September 30, 2025, was $225 thousand.

Note 11 - Subordinated Debentures

9 Months Ended

Sep. 30, 2025

Subordinated Borrowings Disclosure [Text Block]

11. SUBORDINATED DEBENTURES

Plumas Bancorp has outstanding subordinated debentures with a principal amount of $12 million, comprised of (a) $2 million in aggregate principal amount of 4.75% Fixed to Floating Rate Subordinated Notes due November 30, 2035 (the “2035 Notes”) and (b) $10 million in aggregate principal amount of 4.75% Fixed-to-Floating Rate Subordinated Notes due November 30, 2030 (the “2030 Notes”). The 2035 Notes, which were issued in 2020, have a fixed interest rate of 4.75% for the first ten years and thereafter a quarterly variable interest rate equal to the then current three-month term Secured Overnight Financing Rate (“SOFR”) plus 4.14%. The 2030 Notes, which were issued in 2020, have a fixed interest rate of4.75% for the first five years and thereafter a quarterly variable interest rate equal to the then current three-month term SOFR plus 4.52%. Interest expense recognized on the subordinated notes for the three and nine-months ended September 30, 2025, was $225 thousand.