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Consolidated Statements of Changes in Stockholders' Equity and Retained Earnings (Unaudited) - USD ($) $ in Thousands | Total | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Accumulated Other Comprehensive Income (Loss) [Member] | Unearned Compensation ESOP [Member]
--- | --- | --- | --- | --- | --- | ---
Beginning Balance (in shares) at Jun. 30, 2022 |  |  | 6,521,642 |  |  |  |
Beginning Balance at Jun. 30, 2022 |  | $ 74,250 | $ 65 | $ 27,720 | $ 48,970 |  | $ (2,505)
Net income |  | 986 |  |  | 986 |  |
Other comprehensive income |  | (2) |  |  |  | $ (2) |
ESOP shares committed to be released |  | 45 |  | (6) |  |  | 51
Ending Balance (in shares) at Dec. 31, 2022 |  |  | 6,521,642 |  |  |  |
Ending Balance at Dec. 31, 2022 |  | 75,279 | $ 65 | 27,714 | 49,956 | (2) | (2,454)
Beginning Balance (in shares) at Sep. 30, 2022 |  |  | 6,521,642 |  |  |  |
Beginning Balance at Sep. 30, 2022 |  | 74,917 | $ 65 | 27,718 | 49,615 | 1 | (2,480)
Net income |  | 341 |  |  | 341 |  |
Other comprehensive income |  | (1) |  |  |  | (1) |
ESOP shares committed to be released |  | 22 |  | (4) |  |  | 26
Ending Balance (in shares) at Dec. 31, 2022 |  |  | 6,521,642 |  |  |  |
Ending Balance at Dec. 31, 2022 |  | 75,279 | $ 65 | 27,714 | 49,956 | (2) | (2,454)
Beginning Balance (in shares) at Jun. 30, 2023 |  |  | 6,632,642 |  |  |  |
Beginning Balance at Jun. 30, 2023 |  | 75,889 | $ 65 | 27,814 | 50,416 | (3) | (2,403)
Net income |  | (87) |  |  | (87) |  |
Other comprehensive income |  | 2 |  |  |  | 2 |
Stock-based compensation |  | 179 |  | 179 |  |  |
Cumulative effect accounting adjustment | [1] | (223) |  |  | (223) |  |
ESOP shares committed to be released |  | 35 |  | (17) |  |  | 52
Ending Balance (in shares) at Dec. 31, 2023 |  |  | 6,632,642 |  |  |  |
Ending Balance at Dec. 31, 2023 |  | 75,795 | $ 65 | 27,976 | 50,106 | (1) | (2,351)
Beginning Balance (in shares) at Sep. 30, 2023 |  |  | 6,632,642 |  |  |  |
Beginning Balance at Sep. 30, 2023 |  | 75,897 | $ 65 | 27,896 | 50,316 | (3) | (2,377)
Net income |  | (210) |  |  | (210) |  |
Other comprehensive income |  | 2 |  |  |  | 2 |
Stock-based compensation |  | 89 |  | 89 |  |  |
ESOP shares committed to be released |  | 17 |  | (9) |  |  | 26
Ending Balance (in shares) at Dec. 31, 2023 |  |  | 6,632,642 |  |  |  |
Ending Balance at Dec. 31, 2023 |  | $ 75,795 | $ 65 | $ 27,976 | $ 50,106 | $ (1) | $ (2,351)
[1] | (1) Represents adjustment needed to reflect the cumulative impact on retained earnings pursuant to the Company's adoption of Accounting Standards Update 2016-13. The adjustment presented includes $12,000 ($9,000, net of tax) attributable to the change in accounting methodology for estimating the allowance for credit losses related to loans, $276,000 ($198,000, net of tax) attributable to the change in accounting methodology for estimating the allowance for credit losses related to securities held to maturity and $23,000 ($16,000, net of tax) related to the reserve for off-balance sheet exposures resulting from the Company's adoption of the standard. Amount shown in the table above is presented net of tax.

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