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PREMISES AND EQUIPMENT
12 Months Ended
Dec. 31, 2025
PREMISES AND EQUIPMENT  
PREMISES AND EQUIPMENT

7.       PREMISES AND EQUIPMENT

Premises and equipment consists of the following (dollars in thousands):

  ​ ​ ​

December 31, 

 

2025

2024

Land

$

5,721

$

5,721

Leaseholds and land improvements

2,659

 

2,878

Buildings

27,599

 

27,008

Furniture, fixtures, and equipment

16,992

 

15,686

Construction in progress

763

 

371

Accumulated depreciation and amortization

(22,198)

 

(21,016)

Premises and equipment, excluding ROU assets

31,536

30,648

ROU assets, net

4,040

4,832

Premises and equipment, net

$

35,576

$

35,480

Depreciation and amortization included in occupancy and equipment expense amounted to $1.9 million, $1.0 million and $1.0 million for the year ended December 31, 2025 and the six months ended December 31, 2024 and 2023, respectively, and $2.1 million for the fiscal year ended June 30, 2024, respectively. During the six months ended December 31, 2024, $466,000 in impairment expense related to branch renovation strategic initiatives and a $730,000 loss on the sale of a non-branch property were included in net occupancy and equipment expense. There was no such expense for the year ended December 31, 2025, the six months ended December 31, 2023, and the fiscal year ended June 30, 2024.