v3.26.1
Shareholders' Equity (Tables)
3 Months Ended
Mar. 31, 2026
Equity [Abstract]  
Schedule of Measurement Inputs
The following table presents quantitative information about level 3 fair value measurements for assets measured at fair value on a non-recurring basis as of the date indicated:
($ in thousands)Fair ValueValuation Technique(s)Unobservable Input(s)
Weighted-Average
March 31, 2026
Loans individually evaluated:
Business property$508 Fair value of collateral
Selling cost
6%
December 31, 2025
Loans individually evaluated:
Business property$507 Fair value of collateralSelling Cost
6%
The following table presents the estimated purchase price based on the formula set forth in the Option Agreement as if the Company met all Threshold Conditions as of March 31, 2026:
Dividend Rate at the Reset Date Immediately Preceding the Purchase Date
($ in thousands)0.50%1.25%2.00%
Purchase price
$4,684 $11,711 $18,737 
Discount
64,457 57,430 50,404