v3.26.1
Note 2 - Business Combinations - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ / shares in Units, $ in Thousands
5 Months Ended 12 Months Ended
Dec. 31, 2025
Aug. 01, 2025
Dec. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Loans gross $ 401,492     $ 401,492  
Bargain purchase gain       18,303 $ 0
Business Combination, Bargain Purchase, Gain Recognized, Amount       $ 18,303 $ 0
Northumberland Bancorp [Member]          
Mifflinburg Bancorp, Inc. shares to be issued (in shares) 1,546,725 1,546,725      
Per share value assigned to shares issued (in dollars per share) $ 26 $ 26   $ 26  
Total purchase price assigned to shares issued $ 40,215 $ 40,215      
Fair value of total consideration transferred 40,447 40,405      
Fair value of total consideration transferred 42        
Cash and cash equivalents 43,589 43,589   $ 43,589  
Securities, available for sale 165,660 165,660   165,660  
Loans held for sale 61 61   61  
Loans gross 427,170 427,066   427,170  
Loans gross 104        
Allowance for credit losses (725) (725)   (725)  
Loans, net of allowance 426,445 426,341   426,445  
Loans, net of allowance 104        
Bank owned life insurance 14,848 14,848   14,848  
Accrued interest receivable 2,261 2,261   2,261  
Restricted investment in bank stock 2,948 2,948   2,948  
Deferred tax asset 2,887 2,849   2,887  
Deferred tax asset 38        
Operating lease right of use asset 132 132   132  
Other assets 3,281 3,679   3,281  
Total identifiable assets acquired at fair value 687,921 688,177   687,921  
Total identifiable assets acquired at fair value (256)        
Deposits 597,060 597,060   597,060  
Borrowings 20,117 20,117   20,117  
Subordinated debt 9,753 9,753   9,753  
Accrued interest payable 554 554   554  
Operating lease liability 132 132   132  
Reserve for unfunded commitments   652      
Reserve for unfunded commitments (652)        
Other liabilities 1,555 1,677   1,555  
Other liabilities (122)        
Total liabilities assumed 629,171 629,945   629,171  
Total liabilities assumed (774)        
Total identifiable net assets, at fair value 58,750 58,232   58,750  
Total identifiable net assets, at fair value 518        
Bargain purchase gain 18,303 17,827 $ 476    
Business Combination, Bargain Purchase, Gain Recognized, Amount 18,303 17,827 $ 476    
Northumberland Bancorp [Member] | Core Deposits [Member]          
Intangibles 14,662 14,662   14,662  
Northumberland Bancorp [Member] | Customer Lists [Member]          
Intangibles 1,406 1,406   1,406  
Northumberland Bancorp [Member] | Premises [Member]          
Property, Plant, and Equipment 9,226 9,226   9,226  
Northumberland Bancorp [Member] | Furniture, Fixtures and Equipment [Member]          
Property, Plant, and Equipment 515 515   $ 515  
Northumberland Bancorp [Member] | Fractional Shares [Member]          
Cash payment 3 3      
Northumberland Bancorp [Member] | Dissenter's Shares [Member]          
Cash payment $ 229 $ 187      
Dissenter's shares (1) (in shares) [1] 6,493 6,493      
Business Combination, Number of Rights Shares Exercised (in shares) [1] 6,493 6,493      
Fair value of Dissenter's shares (in dollars per share) $ 35.27 $ 28.8   $ 35.27  
Business Combination, Cash Settlement of Shares, Price Per Share, Adjusted Price (in dollars per share) $ 6.47        
Payments to Acquire Businesses, Gross, Adjustments $ 42        
[1] NUBC stockholder with 6,493 shares exercised their Dissenter’s rights. The Company made a settlement with the stockholder and paid a cash settlement of $28.80 per share for a total payment of $187 thousand.