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Note 15 - Income Taxes - Deferred Tax Assets & Liabilities (Details) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 9,989,000 | $ 3,714,000
Deferred compensation | 2,315,000 | 1,166,000
State taxes | 618,000 | 734,000
Premises and equipment | 554,000 | 190,000
Unrealized loss on available-for-sale investment securities | 4,315,000 | 10,552,000
Lease liability | 8,410,000 | 6,968,000
Acquired Net operating loss | 750,000 | 0
Other | 995,000 | 1,144,000
Total deferred tax assets | 27,946,000 | 24,468,000
Deferred tax liabilities: |  |
Deferred loan costs | (1,627,000) | (1,397,000)
Purchase accounting adjustments | (3,105,000) | (249,000)
Right-of-use assets | (8,361,000) | (6,849,000)
Other | (360,000) | (241,000)
Total deferred tax liabilities | (13,453,000) | (8,736,000)
Net deferred tax assets | $ 14,493,000 | $ 15,732,000

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