NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) |
6 Months Ended | |
|---|---|---|
May 21, 2026 |
Jun. 30, 2026 |
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| NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||
| Shares issued | 1,719,250 | |
| Offering price | $ 10 | |
| Gross offering proceeds | $ 17,192,500 | $ 17,192,500 |
| Payments of stock issuance costs | $ 3,640,933 | $ 3,640,933 |
| Shares purchased from loan proceeds | 137,540 | 137,540 |
| Percentage of ESOP shares purchased | 8.00% | |
| Net proceeds of offering to the bank | $ 6,775,783 | |
| Loan amount | 1,375,400 | $ 1,375,400 |
| Net proceeds from the stock offering | $ 5,400,383 | |
| Pioneer State Bank | ||
| NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||
| Ownership percentage | 100.00% |
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- Definition Amounts contributed from net proceeds of offering to the Bank. No definition available.
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- Definition The amount reported as reduction to equity as of the balance sheet date by the entity (the employer) of the loan made to the ESOP. No definition available.
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- Definition Percentage of ESOP shares purchased to the total shares issued by the entity. No definition available.
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. No definition available.
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- Definition Amount of net proceeds from the stock offering retained after deducting offering costs and after contributions or loans made from such proceeds. No definition available.
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- Definition Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The parent entity's interest in net assets of the subsidiary, expressed as a percentage. No definition available.
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- Definition The cash outflow for cost incurred directly with the issuance of an equity security. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The cash inflow from the additional capital contribution to the entity. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Per share or per unit amount of equity securities issued. No definition available.
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- Definition Number of new stock issued during the period. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Details
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