XML 47 R38.htm IDEA: XBRL DOCUMENT
v3.23.3

Note 5 - Acquisition Activity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands |  | 6 Months Ended | 9 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | ---
Jan. 31, 2022 | Jun. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022 | Jan. 28, 2022 | Dec. 31, 2021
Payments to Acquire Businesses, Net of Cash Acquired, Total |  |  | $ (0) | $ (33,799) |  |  |
Share Price (in dollars per share) |  |  |  |  |  | $ 47.75 |
Goodwill |  |  | $ 22,395 | 22,395 | $ 22,395 |  | $ 11,109
Royal Financial, Inc. [Member] |  |  |  |  |  |  |
Business Combination, Shares Issued Per Share (in dollars per share) | $ 0.4609 |  |  |  |  |  |
Business Acquisition, Right to Receive, Share Price (in dollars per share) | $ 20.14 |  |  |  |  |  |
Business Acquisition, Percentage of Share Outstanding Can Be Converted to Right to Receive Shares | 65.00% |  |  |  |  |  |
Business Acquisition, Percentage of Share Outstanding Can Be Converted to Right to Receive Cash | 35.00% |  |  |  |  |  |
Business Combination, Maximum Number of Shares to Receive Cash (in shares) | 101 |  |  |  |  |  |
Business Acquisition, Maximum Right to Receive, Share Price (in dollars per share) | $ 20.14 |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | 795,423 |  |  |  |  |  |
Payments to Acquire Businesses, Net of Cash Acquired, Total | $ 18,700 |  |  |  |  |  |
Business Combination, Consideration Transferred, Total | 56,706 |  |  |  |  |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Assets |  |  |  |  | (409) |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment |  |  |  |  | (48) |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Equity Interests |  |  |  |  | 79 |  |
Goodwill, Purchase Accounting Adjustments |  |  |  |  | (378) |  |
Goodwill | 11,286 |  |  |  | $ 11,500 |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Gross Loans | $ 456,700 |  |  |  |  |  |
Business Combination, Acquisition Related Costs |  | $ 2,900 |  | $ 2,852 |  |  |

X
- Definition The maximum right to receive price of a single share of a number of saleable stocks paid or offered to be paid in a business combination. + References No definition available. + Details
Name: | fnwd_BusinessAcquisitionMaximumRightToReceiveSharePrice
Namespace Prefix: | fnwd_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of share outstanding can be converted to right to receive cash in business acquisition. + References No definition available. + Details
Name: | fnwd_BusinessAcquisitionPercentageOfShareOutstandingCanBeConvertedToRightToReceiveCash
Namespace Prefix: | fnwd_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of shares outstanding can be converted into right to receive shares in business Acquisition. + References No definition available. + Details
Name: | fnwd_BusinessAcquisitionPercentageOfShareOutstandingCanBeConvertedToRightToReceiveShares
Namespace Prefix: | fnwd_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The right to receive price of a single share of a number of saleable stocks paid or offered to be paid in a business combination. + References No definition available. + Details
Name: | fnwd_BusinessAcquisitionRightToReceiveSharePrice
Namespace Prefix: | fnwd_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The maximum number of shares to receive cash under a business combination. + References No definition available. + Details
Name: | fnwd_BusinessCombinationMaximumNumberOfSharesToReceiveCash
Namespace Prefix: | fnwd_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of gross loans (as defined) recognized as of the acquisition date. + References No definition available. + Details
Name: | fnwd_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedGrossLoans
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The number of shares issued per share under a business combination. + References No definition available. + Details
Name: | fnwd_BusinessCombinationSharesIssuedPerShare
Namespace Prefix: | fnwd_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of shares of equity interests issued or issuable to acquire entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479405/805-10-25-23 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 8 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479637/805-30-30-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 7 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479637/805-30-30-7 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to equity interests acquired in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-4A + Details
Name: | us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentEquityInterests
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to financial assets acquired in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-4A + Details
Name: | us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentFinancialAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to property, plant, and equipment acquired in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-4A + Details
Name: | us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 25 -Paragraph 16 -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479405/805-10-25-16 + Details
Name: | us-gaap_GoodwillPurchaseAccountingAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Price of a single share of a number of saleable stocks of a company. + References No definition available. + Details
Name: | us-gaap_SharePrice
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fnwd_RoyalFinancialIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |