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OTHER COMPREHENSIVE INCOME (Tables)
12 Months Ended
Dec. 31, 2025
OTHER COMPREHENSIVE INCOME  
Schedule of reclassifications out of accumulated other comprehensive income (loss)

Reclassifications out of accumulated other comprehensive income (loss) were as follows (dollars in thousands):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Details About Accumulated Other

​

​

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​

​

​

​

​

​

​

​

​

​

Affected Line Item in the Statement

Comprehensive Income Components

​

​

​

​

​

​

​

​

​

​

​

​

​

Where Net Income is Presented

​

​

Year Ended

​

​

Six Months Ended

​

Fiscal Year Ended

​

​

​

  ​ ​ ​

December 31, 

​

​

December 31, 

​

June 30,

  ​ ​ ​

  ​

​

  ​ ​ ​

2025

​

2024

​

2023

​

2024

  ​ ​ ​

​

Unrealized gains/losses on securities (before tax):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net (gains) losses included in net income

​

$

—

​

$

(165)

​

$

5,645

 

$

5,645

 

Net gain (loss) on securities available for sale transactions

Tax expense (benefit)

​

 

—

​

 

43

​

 

(1,475)

 

 

(1,475)

 

Income tax expense

Net of tax

​

 

—

​

 

(122)

​

 

4,170

 

 

4,170

 

  ​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Amortization of defined benefit plan items (before tax):

​

 

  ​

​

 

  ​

​

 

  ​

 

 

  ​

 

  ​

Net actuarial gain

​

​

(548)

​

​

(175)

​

​

—

 

​

(30)

 

Other noninterest expense

Tax benefit

​

 

144

​

 

46

​

 

—

 

 

8

 

Income tax expense

Net of tax

​

 

(404)

​

 

(129)

​

 

—

 

 

(22)

 

  ​

Total reclassification for the period, net of tax

​

$

(404)

​

$

(251)

​

$

4,170

 

$

4,148

 

  ​

Schedule of changes in components of accumulated other comprehensive income (loss), net of tax

The balances and changes in the components of accumulated other comprehensive income (loss), net of tax are as follows (dollars in thousands):

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​

​

​

​

​

​

​

​

​

​

​

For the Year Ended,

​

  ​ ​ ​

​

​

  ​ ​ ​

​

​

  ​ ​ ​

Accumulated

​

​

Unrealized

​

​

​

​

Other

​

​

Gains/Losses

​

Defined

​

Comprehensive

​

​

on Securities

​

Benefit Plans

​

Income (Loss)

December 31, 2025:

​

​

​

​

​

​

​

​

​

Accumulated other comprehensive income (loss) as of January 1, 2025

​

$

(2,360)

​

$

7,903

​

$

5,543

Other comprehensive income before reclassifications

​

​

3,715

​

​

5,179

​

​

8,894

Amounts reclassified from accumulated other comprehensive income

​

​

—

​

​

(404)

​

​

(404)

Accumulated other comprehensive income as of December 31, 2025

​

$

1,355

​

$

12,678

​

$

14,033

​

​

​

​

​

​

​

​

​

​

June 30, 2024:

​

​

​

​

​

​

​

​

​

Accumulated other comprehensive income (loss) as of July 1, 2023

​

$

(13,702)

​

$

4,134

​

$

(9,568)

Other comprehensive income before reclassifications

​

 

6,798

​

 

3,564

​

 

10,362

Amounts reclassified from accumulated other comprehensive income

​

​

4,170

​

​

(22)

​

​

4,148

Accumulated other comprehensive income (loss) as of June 30, 2024

​

$

(2,734)

​

$

7,676

​

$

4,942

​

​

​

​

​

​

​

​

​

​

​

​

​

For the Six Months Ended December 31,

​

  ​ ​ ​

​

​

  ​ ​ ​

​

​

  ​ ​ ​

Accumulated

​

​

Unrealized

​

​

​

​

Other

​

​

Gains/Losses

​

Defined

​

Comprehensive

​

​

on Securities

​

Benefit Plans

​

Income (Loss)

2024:

​

​

​

​

​

​

​

​

​

Accumulated other comprehensive income (loss) as of July l, 2024

​

$

(2,734)

​

$

7,676

​

$

4,942

Other comprehensive income before reclassifications

​

 

496

​

 

356

​

 

852

Amounts reclassified from accumulated other comprehensive income

​

 

(122)

​

​

(129)

​

 

(251)

Accumulated other comprehensive income (loss) as of December 31, 2024

​

$

(2,360)

​

$

7,903

​

$

5,543

​

​

​

​

​

​

​

​

​

​

2023:

​

​

​

​

​

​

​

​

​

Accumulated other comprehensive income (loss) as of July 1, 2023

​

$

(13,702)

​

$

4,134

​

$

(9,568)

Other comprehensive income before reclassifications

​

​

5,579

​

 

—

​

 

5,579

Amounts reclassified from accumulated other comprehensive income

​

​

4,170

​

​

—

​

​

4,170

Accumulated other comprehensive income (loss) as of December 31, 2023

​

$

(3,953)

​

$

4,134

​

$

181

​

Schedule of income tax expense (benefit) allocated to component of other comprehensive income (loss)

The amounts of income tax expense (benefit) allocated to each component of other comprehensive income (loss) were as follows (dollars in thousands):

​

​

​

​

​

​

​

​

​

Year Ended

​

Fiscal Year Ended

​

​

December 31, 

​

June 30,

​

  ​ ​ ​

2025

  ​ ​ ​

2024

Unrealized gains on securities:

 

​

  ​

 

​

  ​

Unrealized holdings gains arising during the period

​

$

1,314

​

$

2,406

Reclassification adjustment for losses included in net income

​

 

—

​

 

1,475

​

​

 

1,314

​

 

3,881

Defined benefit plans:

​

 

  ​

​

 

​

Change in funded status

​

 

1,835

​

 

1,262

Reclassification adjustment for amortization of net actuarial gain

​

 

(144)

​

 

(8)

​

​

 

1,691

​

 

1,254

​

​

$

3,005

​

$

5,135

​

​

​

​

​

​

​

​

​

​

For the Six Months Ended

​

​

December 31, 

​

  ​ ​ ​

2024

  ​ ​ ​

2023

Unrealized gains on securities:

​

​

​

​

​

​

Unrealized holdings gains arising during the period

​

$

176

​

$

1,975

Reclassification adjustment for (gains) losses included in net income

​

 

(43)

​

 

1,475

​

​

 

133

​

 

3,450

Defined benefit plans:

​

​

​

​

​

​

Change in funded status

​

 

126

​

 

—

Reclassification adjustment for amortization of net actuarial gain

​

​

(46)

​

​

—

​

​

 

80

​

 

—

​

​

$

213

​

$

3,450

​