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Note 5 - Defined Benefit Plan
 9 Months Ended
Sep. 30, 2025
Notes to Financial Statements  
Retirement Benefits [Text Block]

Note 5: Defined Benefit Plan

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

 

 

Net Periodic Benefit Income

 

 

Three Months Ended September 30,

 

 

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

 

 

 

Net Periodic Benefit Income

 

 

Nine Months Ended September 30,

 

 

2025

 

 

2024

 

Service cost

 

$

(743

)

 

$

(783

)

Interest cost

 

 

(972

)

 

 

(906

)

Expected return on plan assets

 

 

2,077

 

 

 

1,824

 

Recognized net actuarial loss

 

 

-

 

 

 

(99

)

Net periodic benefit income

 

$

362

 

 

$

36

 

 

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.