v3.26.1
Equity, Other Comprehensive Income and Earnings Per Share (Tables)
3 Months Ended
Mar. 31, 2026
Equity, Other Comprehensive Income and Earnings Per Share  
Schedule of the components of accumulated other comprehensive loss, net of deferred taxes

  ​ ​ ​

Securities

  ​ ​ ​

Defined

  ​ ​ ​

Cash

  ​ ​ ​

Available

Benefit

Flow

(Dollars in thousands)

For Sale

Plan

Hedges

Total

Accumulated other comprehensive (loss) income at December 31, 2025

$

(10,212)

$

(1,258)

$

304

$

(11,166)

Other comprehensive (loss) income arising during the period

 

(1,846)

 

 

82

 

(1,764)

Related income tax effects

 

388

 

 

(21)

 

367

(1,458)

61

(1,397)

Reclassifications into net income

(17)

(2)

(19)

Related income tax effects

4

1

5

(13)

(1)

(14)

Other comprehensive (loss) income, net of tax

(1,458)

(13)

60

(1,411)

Accumulated other comprehensive (loss) income at March 31, 2026

$

(11,670)

$

(1,271)

$

364

$

(12,577)

  ​ ​ ​

Securities

  ​ ​ ​

Defined

  ​ ​ ​

Cash

  ​ ​ ​

Available

Benefit

Flow

(Dollars in thousands)

For Sale

Plan

Hedges

Total

Accumulated other comprehensive (loss) income at December 31, 2024

$

(23,693)

$

(1,797)

$

886

$

(24,604)

Other comprehensive income (loss) arising during the period

 

5,835

 

 

(387)

 

5,448

Related income tax effects

 

(1,225)

 

 

100

 

(1,125)

4,610

(287)

4,323

Reclassifications into net income

(12)

(2)

(14)

Related income tax effects

3

1

4

(9)

(1)

(10)

Other comprehensive income (loss), net of tax

4,610

(9)

(288)

4,313

Accumulated other comprehensive (loss) income at March 31, 2025

$

(19,083)

$

(1,806)

$

598

$

(20,291)

Schedule of reclassifications from accumulated other comprehensive loss

Three Months Ended March 31, 

Line Item In the Consolidated

(Dollars in thousands)

  ​ ​ ​

2026

  ​ ​ ​

2025

  ​ ​ ​

Statements of Income

Securities available for sale:

Reclassification of net realized losses into net income

$

$

Net losses on sales, maturities and calls of available for sale securities

Related income tax effects

Income tax expense

Net of tax

Defined benefit plan:1

Reclassification of recognized net actuarial losses into net income

(5)

Noninterest expenses - Other

Amortization of prior service credit into net income

17

17

Noninterest expenses - Other

Related income tax effects

(4)

(3)

Income tax expense

13

9

Net of tax

Cash flow hedges:

Amortization of hedging gains into net income

2

2

Interest expense - Trust preferred capital notes

Related income tax effects

(1)

(1)

Income tax expense

1

1

Net of tax

 

 

Total

$

14

$

10

1See “Note 8: Employee Benefit Plans,” for additional information.
Schedule of components earnings per share calculations

Three Months Ended March 31, 

 

(Dollars in thousands)

  ​

2026

  ​ ​ ​

2025

 

Net income attributable to C&F Financial Corporation

$

6,747

$

5,368

Weighted average shares outstandingbasic and diluted

 

3,248,485

 

3,234,935