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Equity, Other Comprehensive Income and Earnings Per Share (Tables) | 3 Months Ended
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Mar. 31, 2025
Equity, Other Comprehensive Income and Earnings Per Share |
Schedule of the components of accumulated other comprehensive loss, net of deferred taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Securities |  | Defined |  | Cash |  | ​ | ​
​ | ​ | Available | ​ | Benefit | ​ | Flow | ​ | ​
(Dollars in thousands) | ​ | For Sale | ​ | Plan | ​ | Hedges | ​ | Total
Accumulated other comprehensive (loss) income at December 31, 2024 | ​ | $ | (23,693) | ​ | $ | (1,797) | ​ | $ | 886 | ​ | $ | (24,604)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other comprehensive income (loss) arising during the period | ​ |  | 5,835 | ​ |  | — | ​ |  | (387) | ​ |  | 5,448
Related income tax effects | ​ |  | (1,225) | ​ |  | — | ​ |  | 100 | ​ |  | (1,125)
​ | ​ | ​ | 4,610 | ​ | ​ | — | ​ | ​ | (287) | ​ | ​ | 4,323
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reclassifications into net income | ​ | ​ | — | ​ | ​ | (12) | ​ | ​ | (2) | ​ | ​ | (14)
Related income tax effects | ​ | ​ | — | ​ | ​ | 3 | ​ | ​ | 1 | ​ | ​ | 4
​ | ​ | ​ | — | ​ | ​ | (9) | ​ | ​ | (1) | ​ | ​ | (10)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other comprehensive income (loss), net of tax | ​ | ​ | 4,610 | ​ | ​ | (9) | ​ | ​ | (288) | ​ | ​ | 4,313
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated other comprehensive (loss) income at March 31, 2025 | ​ | $ | (19,083) | ​ | $ | (1,806) | ​ | $ | 598 | ​ | $ | (20,291)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Securities |  | Defined |  | Cash |  | ​ | ​
​ | ​ | Available | ​ | Benefit | ​ | Flow | ​ | ​
(Dollars in thousands) | ​ | For Sale | ​ | Plan | ​ | Hedges | ​ | Total
Accumulated other comprehensive (loss) income at December 31, 2023 | ​ | $ | (25,002) | ​ | $ | (2,752) | ​ | $ | 1,067 | ​ | $ | (26,687)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other comprehensive (loss) income arising during the period | ​ |  | (2,615) | ​ |  | — | ​ |  | 106 | ​ |  | (2,509)
Related income tax effects | ​ |  | 549 | ​ |  | — | ​ |  | (27) | ​ |  | 522
​ | ​ | ​ | (2,066) | ​ | ​ | — | ​ | ​ | 79 | ​ | ​ | (1,987)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reclassifications into net income | ​ | ​ | — | ​ | ​ | 9 | ​ | ​ | (3) | ​ | ​ | 6
Related income tax effects | ​ | ​ | — | ​ | ​ | (2) | ​ | ​ | 1 | ​ | ​ | (1)
​ | ​ | ​ | — | ​ | ​ | 7 | ​ | ​ | (2) | ​ | ​ | 5
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other comprehensive (loss) income, net of tax | ​ | ​ | (2,066) | ​ | ​ | 7 | ​ | ​ | 77 | ​ | ​ | (1,982)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated other comprehensive (loss) income at March 31, 2024 | ​ | $ | (27,068) | ​ | $ | (2,745) | ​ | $ | 1,144 | ​ | $ | (28,669)
​
Schedule of reclassifications from accumulated other comprehensive loss | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended March 31, | ​ | ​ | ​ | Line Item In the Consolidated
(Dollars in thousands) |  | 2025 |  | 2024 | ​ |  | ​ | Statements of Income
Securities available for sale: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reclassification of net realized losses into net income | ​ | $ | — | ​ | $ | — | ​ | ​ | ​ | Net losses on sales, maturities and calls of available for sale securities
Related income tax effects | ​ | ​ | — | ​ | ​ | — | ​ | ​ | ​ | Income tax expense
​ | ​ | ​ | — | ​ | ​ | — | ​ | ​ | ​ | Net of tax
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Defined benefit plan:1 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reclassification of recognized net actuarial losses into net income | ​ | ​ | (5) | ​ | ​ | (27) | ​ | ​ | ​ | Noninterest expenses - Other
Amortization of prior service credit into net income | ​ | ​ | 17 | ​ | ​ | 18 | ​ | ​ | ​ | Noninterest expenses - Other
Related income tax effects | ​ | ​ | (3) | ​ | ​ | 2 | ​ | ​ | ​ | Income tax expense
​ | ​ | ​ | 9 | ​ | ​ | (7) | ​ | ​ | ​ | Net of tax
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash flow hedges: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amortization of hedging gains into net income | ​ | ​ | 2 | ​ | ​ | 3 | ​ | ​ | ​ | Interest expense - Trust preferred capital notes
Related income tax effects | ​ | ​ | (1) | ​ | ​ | (1) | ​ | ​ | ​ | Income tax expense
​ | ​ | ​ | 1 | ​ | ​ | 2 | ​ | ​ | ​ | Net of tax
​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Total reclassifications into net income | ​ | $ | 10 | ​ | $ | (5) | ​ | ​ | ​ | ​
1 | See “Note 8: Employee Benefit Plans,” for additional information.
Schedule of components earnings per share calculations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended March 31, |
(Dollars in thousands) |  | 2025 |  | 2024 |
Net income attributable to C&F Financial Corporation | ​ | $ | 5,368 | ​ | $ | 3,401 | ​
Weighted average shares outstanding—basic and diluted | ​ |  | 3,234,935 | ​ |  | 3,370,934 | ​
​

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