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Note 5 - Defined Benefit Plan
 3 Months Ended
Mar. 31, 2025
Notes to Financial Statements  
Retirement Benefits [Text Block]

Note 5: Defined Benefit Plan

The following table presents components of net periodic benefit cost (income) for the periods indicated:

 

 

Net Periodic Benefit Cost (Income)

 

 

Three Months Ended March 31,

 

 

2025

 

 

2024

 

Service cost

 

$

248

 

 

$

261

 

Interest cost

 

 

324

 

 

 

302

 

Expected return on plan assets

 

 

(692

)

 

 

(608

)

Recognized net actuarial loss

 

 

-

 

 

 

33

 

Net periodic benefit income

 

$

(120

)

 

$

(12

)

 

The service cost component of net periodic benefit cost is included in salaries and employee benefits expense in the Consolidated Statements of Income. All other components are included in other operating expense in the Consolidated Statements of Income.