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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies

Schedule of impact of adoption of ASU 2016-13 on allowance for credit Losses on loans

​

​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	January 1, 2023		​	​	​
Loan Categories (in thousands)		Pre-adoption			Adoption Impact			As Reported
Commercial and Industrial	​	$	215	​	$	755	​	$	970
Commercial Real Estate	​		815	​		388	​		1,203
Residential Real Estate	​		816	​		1,379	​		2,195
Consumer	​		206	​		(103)	​		103
​	​	​	​	​	​	​	​	​	​
​	​	$	2,052	​	$	2,419	​	$	4,471

Schedule of earnings per share

​

​	​	​	​	​	​	​	​	​
​	​	Three Months Ended September 30, 2023
​	​	​	​	​	Weighted-	​	Per
​	​	Net		​	Average	​	Share
​		Income			Shares		Amount
​		(In thousands)		​	​	​	​	​
Net income	​	$	2,392		​		​	​
Less allocated earnings on non-vested restricted stock	​		(54)		​		​	​
Less allocated dividends on non-vested restricted stock	​	​	(38)	​	​	​	​	​
Net income allocated to common stockholders	​	​	2,300	​	​	​	​	​
​	​	​	​	​	5,488,995	​	​	​
Basic and diluted earnings per share	​				​	​	$	0.42

​

​	​	​	​	​	​	​	​	​
​	​	Three Months Ended September 30, 2022
​	​	​	​	​	Weighted-	​
​	​	Net		​	Average	​	Per Share
​		Income			Shares		Amount
​		(In thousands)		​	​	​	​	​
Net income	​	$	2,303	​	​	​	​	​
Less allocated earnings on non-vested restricted stock	​		(61)		​	​	​	​
Less allocated dividends on non-vested restricted stock	​	​	(40)	​	​	​	​	​
Net income allocated to common stockholders	​	​	2,202	​	​	​	​	​
​	​	​	​	​	5,488,121	​	​	​
Basic and diluted earnings per share	​		​		​	​	$	0.40

​

​	​	​	​	​	​	​	​	​
​	​	Nine Months Ended September 30, 2023
​	​	​	​	​	Weighted-	​	Per
​	​	Net		​	Average	​	Share
​		Income			Shares		Amount
​		(In thousands)		​	​	​	​	​
Net income	​	$	6,560	​	​	​	​	​
Less allocated earnings on non-vested restricted stock	​		(111)		​	​	​	​
Less allocated dividends on non-vested restricted stock	​	​	(153)	​	​	​	​	​
Net income allocated to common stockholders	​	​	6,296	​	​	​	​	​
​	​	​	​	​	5,490,072	​	​	​
Basic and diluted earnings per share	​		​		​	​	$	1.15

​

​	​	​	​	​	​	​	​	​
​	​	Nine Months Ended September 30, 2022
​	​	​	​	​	Weighted-	​	​
​	​	​		​	Average	​	Per Share
​		Net Income			Shares		Amount
​		(In thousands)		​	​	​	​	​
Net income	​	$	6,351	​	​	​	​	​
Less allocated earnings on non-vested restricted stock	​		(124)		​	​	​	​
Less dividends on non-vested restricted stock	​	​	(161)	​	​	​	​	​
Net income allocated to common stockholders	​	​	6,066	​	​	​	​	​
​	​	​	​	​	5,482,865	​	​	​
Basic and diluted earnings per share	​		​		​	​	$	1.10

​

X

- Definition

The tabular disclosure of impact of adoption of ASU 2016-13 on allowance for credit Losses on financing receivables.

+ References

No definition available.

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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