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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Summary of Significant Accounting Policies

Schedule of impact of adoption of ASU 2016-13 on change from the incurred loss model to the current expected credit loss model

​

​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	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 June 30, 2024
​	​	​	​		Weighted-		Per
​	​	Net		​	Average	​	Share
​		Income			Shares		Amount
​		(In thousands)		​	​	​	​	​
Net income	​	$	1,739		​		​	​
Less allocated earnings on non-vested restricted stock	​		(31)		​		​	​
Less allocated dividends on non-vested restricted stock	​	​	(49)	​	​	​	​	​
Net income allocated to common stockholders	​	​	1,659	​	​	​	​	​
​	​	​	​	​	5,629,558	​	​	​
Basic and diluted earnings per share	​				​	​	$	0.30

​

​	​	​	​	​	​	​	​	​
​	​	Three Months Ended June 30, 2023
​	​	​	​	​	Weighted-	​
​	​	Net		​	Average	​	Per Share
​		Income			Shares		Amount
​		(In thousands)		​	​	​	​	​
Net income	​	$	2,280	​	​	​	​	​
Less allocated earnings on non-vested restricted stock	​		(16)		​	​	​	​
Less allocated dividends on non-vested restricted stock	​	​	(34)	​	​	​	​	​
Net income allocated to common stockholders	​	​	2,230	​	​	​	​	​
​	​	​	​	​	5,496,049	​	​	​
Basic and diluted earnings per share	​		​		​	​	$	0.40

​

​	​	​	​	​	​	​	​	​
​		Six Months Ended June 30, 2024
​	​	​		​	Weighted -	​	Per
​	​	Net		​	Average	​	Share
​		Income			Shares		Amount
​	​	(In thousands)		​	​	​	​	​
Net income	​	$	3,732				​
Less allocated earnings on non-vested restricted stock	​		(52)				​
Less allocated dividends on non-vested restricted stock	​		(139)				​
Net income allocated to common stockholders	​		3,541				​
​	​	​	​		5,565,391	​	​	​
Basic and diluted earnings per share	​	​	​			​	$	0.64

​

​	​	​	​	​	​	​	​	​
​		Six Months Ended June 30, 2023
​	​	​	​	​	Weighted-	​	​	​
​	​	​	​	​	Average	​	Per Share
​		Net Income			Shares		Amount
​	​	(In thousands)		​	​	​	​	​
Net income	​	$	4,168				​
Less allocated earnings on non-vested restricted stock	​		(115)				​
Less dividends on non-vested restricted stock	​		(94)				​
Net income allocated to common stockholders	​		3,959				​
​	​	​	​		5,490,620	​	​	​
Basic and diluted earnings per share	​	​	​	​	​	​	$	0.73

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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