v3.26.1
Note 2 - Business Combinations (Tables)
6 Months Ended
Jun. 30, 2026
Notes Tables  
Business Combination [Table Text Block]

Preliminary purchase price allocation:

    

Shares of Investar common stock to be issued for shares of WFB common stock

  3,955,272 

Price per share, based on Investar common stock price as of December 31, 2025

 $26.72 

Fair value of Investar common stock issued

 $105,685 

Cash consideration

  7,202 

Total consideration

 $112,887 
     

Fair value of assets acquired:

    

Cash and cash equivalents

 $82,910 

Investment securities

  51,455 

Net loans

  950,235 

Nonmarketable equity securities

  3,621 

Bank premises and equipment

  19,834 

Core deposit intangible asset

  13,570 

BOLI

  13,751 

Other assets

  10,034 

Total assets acquired

  1,145,410 
     

Fair value of liabilities acquired:

    

Deposits

  1,023,365 

Repurchase agreements

  1,193 

Notes payable

  9,163 

Other borrowings

  15,051 

Other liabilities

  1,930 

Total liabilities assumed

  1,050,702 
     

Fair value of net assets acquired

  94,708 

Goodwill

 $18,179 
Schedule of Receivables Acquired [Table Text Block]
  

Principal Balance Acquired

  

Non-Credit Premium/(Discount)

  

ACL

  

Fair Value of Net Loans

 

PCD loans

 $1,441  $(97) $(143) $1,201 

PSL loans

  982,806   (22,213)  (11,559)  949,034 

Total

 $984,247  $(22,310) $(11,702) $950,235