XML 90 R74.htm IDEA: XBRL DOCUMENT
v3.26.1

Note 5 - Loans and the Allowance for Credit Losses - Allocation of the Allowance for Credit Losses (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Loans, Balance | $ 13,196,000 |  |
Charge-offs | (1,095,000) | $ (2,039,000) |
Loans, Balance | 19,959,000 | 13,196,000 |
Loans, Net of Unfunded Commitments [Member] |  |  |
Loans, Balance | 13,196,000 | 12,867,000 | $ 10,717,000
Charge-offs | (1,095,000) | (2,039,000) | (1,802,000)
Recoveries | 653,000 | 993,000 | 848,000
Initial allowance on acquired PCD loans | 315,000 |  |
Provision | 6,890,000 | 1,375,000 | 2,575,000
Loans, Balance | 19,959,000 | 13,196,000 | 12,867,000
Loans, Net of Unfunded Commitments [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | 529,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] |  |  |
Loans, Balance | 1,265,000 | 1,134,000 | 892,000
Charge-offs | (355,000) | (302,000) | (123,000)
Recoveries | 38,000 | 25,000 | 44,000
Initial allowance on acquired PCD loans | 58,000 |  |
Provision | 2,240,000 | 408,000 | (33,000)
Loans, Balance | 3,246,000 | 1,265,000 | 1,134,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | 354,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] |  |  |
Loans, Balance | 1,802,000 | 1,738,000 | 1,086,000
Charge-offs | (11,000) | 0 | 0
Recoveries | 0 | 0 | 0
Initial allowance on acquired PCD loans | 31,000 |  |
Provision | 2,151,000 | 64,000 | 504,000
Loans, Balance | 3,973,000 | 1,802,000 | 1,738,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | 148,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] |  |  |
Loans, Balance | 7,459,000 | 6,678,000 | 4,980,000
Charge-offs | 0 | 0 | 0
Recoveries | 7,000 | 1,000 | 1,000
Initial allowance on acquired PCD loans | 226,000 |  |
Provision | 2,913,000 | 780,000 | 209,000
Loans, Balance | 10,605,000 | 7,459,000 | 6,678,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | 1,488,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] |  |  |
Loans, Balance | 815,000 | 797,000 | 1,500,000
Charge-offs | 0 | 0 | 0
Recoveries | 0 | 0 | 0
Initial allowance on acquired PCD loans | 0 |  |
Provision | (301,000) | 18,000 | 248,000
Loans, Balance | 514,000 | 815,000 | 797,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | (951,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] |  |  |
Loans, Balance | 102,000 | 137,000 | 138,000
Charge-offs | 0 | 0 | 0
Recoveries | 49,000 | 4,000 | 3,000
Initial allowance on acquired PCD loans | 0 |  |
Provision | 107,000 | (39,000) | (6,000)
Loans, Balance | 258,000 | 102,000 | 137,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | 2,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] |  |  |
Loans, Balance | 460,000 | 439,000 | 687,000
Charge-offs | (66,000) | 0 | 0
Recoveries | 0 | 0 | 0
Initial allowance on acquired PCD loans | 0 |  |
Provision | 108,000 | 21,000 | 173,000
Loans, Balance | 502,000 | 460,000 | 439,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | (421,000)
Consumer Portfolio Segment [Member] | Automobile Loan [Member] |  |  |
Loans, Balance | 1,215,000 | 1,865,000 | 1,289,000
Charge-offs | (528,000) | (1,643,000) | (1,550,000)
Recoveries | 544,000 | 928,000 | 746,000
Initial allowance on acquired PCD loans | 0 |  |
Provision | (640,000) | 65,000 | 1,371,000
Loans, Balance | 591,000 | 1,215,000 | 1,865,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | 9,000
Consumer Portfolio Segment [Member] | Other Loans [Member] |  |  |
Loans, Balance | 78,000 | 79,000 | 145,000
Charge-offs | (135,000) | (94,000) | (129,000)
Recoveries | 15,000 | 35,000 | 54,000
Initial allowance on acquired PCD loans | 0 |  |
Provision | 312,000 | 58,000 | 109,000
Loans, Balance | $ 270,000 | $ 78,000 | 79,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |
Loans, Balance |  |  | $ (100,000)

X
- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, excluding accrued interest, of increase in allowance for credit loss on financing receivable from recovery. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, excluding accrued interest, of decrease in allowance for credit loss on financing receivable from writeoff. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossWriteoff
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, excluding accrued interest, of allowance for credit loss at acquisition date of financing receivable purchased with credit deterioration. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 19 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-19 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestPurchasedWithCreditDeteriorationAllowanceForCreditLossAtAcquisitionDate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 + Details
Name: | us-gaap_ProvisionForLoanLeaseAndOtherLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=plbc_LoansNetOfUnfundedCommitmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=plbc_CommercialLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=plbc_AgriculturalLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_RealEstateLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConstructionLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=plbc_EquityLinesOfCreditMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_AutomobileLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=plbc_OtherLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |