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Note 2 - Business Combination - Schedule of Business Acquisitions (Details) $ in Thousands | Jun. 01, 2024 USD ($) | Jun. 30, 2024 USD ($) | Dec. 31, 2023 USD ($)
--- | --- | --- | ---
Goodwill, net |  |  | $ 10,733 | $ 5,848
Frontier Community Bank [Member] |  |  |  |
Stock consideration(1) | [1] | $ 14,299 |  |
Cash consideration (2) | [2] | 2,050 |  |
Total purchase price consideration |  | 16,349 |  |
Cash and cash equivalents |  | 8,934 |  |
Securities |  | 9,320 |  |
Deferred fees and costs on loans |  | 0 |  |
Allowance for credit losses on loans |  | 0 |  |
Premises and equipment |  | 3,452 |  |
Core deposit intangible |  | 2,100 |  |
Other assets |  | 5,964 |  |
Total identifiable assets acquired |  | 148,513 |  |
Deposits |  | 129,717 |  |
Borrowings |  | 5,230 |  |
Other liabilities |  | 2,091 |  |
Total identifiable liabilities assumed |  | 137,038 |  |
Provisional fair value of net assets acquired |  | 11,475 |  |
Goodwill, net |  | 4,874 |  |
Frontier Community Bank [Member] | Loans in Process [Member] |  |  |  |
Loans, gross |  | 539 |  |
Frontier Community Bank [Member] | Performing Financial Instruments [Member] |  |  |  |
Loans, gross |  | 107,869 |  |
Frontier Community Bank [Member] | Reported by FCB [Member] |  |  |  |
Cash and cash equivalents |  | 8,993 |  |
Securities |  | 9,325 |  |
Deferred fees and costs on loans |  | 34 |  |
Allowance for credit losses on loans |  | (881) |  |
Premises and equipment |  | 3,003 |  |
Core deposit intangible |  | 0 |  |
Other assets |  | 4,998 |  |
Total identifiable assets acquired |  | 152,757 |  |
Deposits |  | 130,323 |  |
Borrowings |  | 5,250 |  |
Other liabilities |  | 1,960 |  |
Total identifiable liabilities assumed |  | 137,533 |  |
Frontier Community Bank [Member] | Reported by FCB [Member] | Loans in Process [Member] |  |  |  |
Loans, gross |  | 539 |  |
Frontier Community Bank [Member] | Reported by FCB [Member] | Performing Financial Instruments [Member] |  |  |  |
Loans, gross |  | 115,589 |  |
Frontier Community Bank [Member] | Scenario, Adjustment [Member] |  |  |  |
Cash and cash equivalents |  | (59) |  |
Securities |  | (5) |  |
Deferred fees and costs on loans |  | (34) |  |
Allowance for credit losses on loans |  | 881 |  |
Premises and equipment |  | 449 |  |
Core deposit intangible |  | 2,100 |  |
Other assets |  | 966 |  |
Total identifiable assets acquired |  | (4,244) |  |
Deposits |  | (606) |  |
Borrowings |  | (20) |  |
Other liabilities |  | 131 |  |
Total identifiable liabilities assumed |  | (495) |  |
Frontier Community Bank [Member] | Scenario, Adjustment [Member] | Loans in Process [Member] |  |  |  |
Loans, gross |  | 0 |  |
Frontier Community Bank [Member] | Scenario, Adjustment [Member] | Performing Financial Instruments [Member] |  |  |  |
Loans, gross |  | (7,720) |  |
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |
Loans, gross |  | $ 10,335 |  |
Number of loans |  | 46 |  |
Discount for credit risk |  | $ (295) |  |
Discount for non-credit factors |  | (527) |  |
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Reported by FCB [Member] |  |  |  |
Loans, gross |  | 11,157 |  |
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Scenario, Adjustment [Member] |  |  |  |
Loans, gross |  | (822) |  |
Frontier Community Bank [Member] | Financial Asset Acquired and No Credit Deterioration [Member] |  |  |  |
Loans, gross |  | $ 107,869 |  |
Number of loans |  | 498 |  |
Discount for credit risk |  | $ (498) |  |
Discount for non-credit factors |  | (7,222) |  |
Frontier Community Bank [Member] | Financial Asset Acquired and No Credit Deterioration [Member] | Reported by FCB [Member] |  |  |  |
Loans, gross |  | $ 115,589 |  |
[1] | The Company issued 464,855 shares of its common stock valued at $30.76 per share, which was the closing price of the Company’s common stock on May 31, 2024, the last day of trading prior to the consummation of the acquisition.
[2] | Cash consideration was paid for shareholder elections, fractional shares and to settle outstanding and vested stock options. The merger agreement provided for up to 10% of consideration to be paid in cash of $14.48 per FCB common share, at the shareholders’ election. Payments for shareholder elections and fractional shares totaled $1,769. Outstanding and vested options were settled at the difference between $14.48 and the strike price and totaled $281.

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