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LOANS (Tables)
 12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Composition of Loans Segregated by Class of Loans
The following table presents the composition of loans segregated by class of loans, as of December 31, 2025 and 2024.
  
(dollars in thousands)December 31, 2025December 31, 2024
Construction, land & land development$302,512 $205,046 
Other commercial real estate1,249,720 990,648 
Total commercial real estate1,552,232 1,195,694 
Residential real estate459,549 344,167 
Commercial, financial & agricultural218,532 213,910 
Consumer and other150,911 89,209 
Total loans$2,381,224 $1,842,980 
The following table presents the composition of government guaranteed loans segregated by class of loans for each respective period.
(dollars in thousands)December 31, 2025December 31, 2024
Construction, land & land development$2,277 $2,317 
Other commercial real estate43,251 41,471 
Total commercial real estate45,528 43,788 
Residential real estate10,050 9,348 
Commercial, financial & agricultural29,350 28,500 
Total loans$84,928 $81,636 
The balances shown reflect a fair value discount related to interest rates applied at acquisition of $12.5 million.
(dollars in thousands)December 31, 2025
Construction, land & land development$42,422 
Other commercial real estate192,111 
Total commercial real estate234,533 
Residential real estate154,202 
Commercial, financial & agricultural16,428 
Consumer and other7,513 
Total loans$412,676 
Schedule of Deterioration of Credit Quality The carrying amount of those loans is as follows:
(dollars in thousands)December 31, 2025
Purchase price of loans at acquisition$11,625 
Allowance for credit losses at acquisition1,183 
Non-credit discount at acquisition580 
Schedule of Loan Portfolio Segregated by Class of Loans
The following tables present the loan portfolio segregated by class of loans and the risk category of term loans by vintage year, which is the year of origination or most recent renewal, as of December 31, 2025 and 2024. Those loans with a risk grade of 1, 2, 3, 4, 5 and 98 have been combined in the pass line for presentation purposes. Loans with a risk grade of 7, 8 and 99 have been combined in the substandard line. There were no loans with a risk rating of "doubtful" or "loss" at December 31, 2025 and 2024.
Term Loans Amortized Cost Basis by Origination Year
(dollars in thousands)20252024202320222021PriorRevolversRevolvers converted to term loansTotal
December 31, 2025
Construction, land & land development
Risk rating
Pass$190,131 $63,730 $8,065 $12,914 $8,517 $1,440 $110 $— $284,907 
Special Mention16,167 — — — — — — — 16,167 
Substandard54 122 1,132 92 — 38 — — 1,438 
Total Construction, land & land development206,352 63,852 9,197 13,006 8,517 1,478 110 — 302,512 
  Current period gross write offs$— $— $— $— $— $— $— $— $— 
Other commercial real estate
Risk rating
Pass235,989 121,779 113,731 351,954 191,620 177,904 15,173 1,498 1,209,648 
Special Mention6,452 — 4,680 3,110 — 2,441 — 518 17,201 
Substandard5,135 6,327 4,117 3,036 799 2,638 616 203 22,871 
Total Other commercial real estate247,576 128,106 122,528 358,100 192,419 182,983 15,789 2,219 1,249,720 
Current period gross write offs— — 206 278 5 20 — — 509 
Residential real estate
Risk rating
Pass21,212 62,992 79,928 121,472 58,367 72,633 30,633 799 448,036 
Special Mention777 94 247 — 1,283 2,803 195 — 5,399 
Substandard566 52 2,534 1,674 261 1,027 — — 6,114 
Total Residential real estate22,555 63,138 82,709 123,146 59,911 76,463 30,828 799 459,549 
Current period gross write offs— — — 140 — 43 — — 183 
Commercial, financial & agricultural
Risk rating
Pass46,062 26,351 32,121 26,463 6,811 16,282 48,395 849 203,334 
Special Mention1,666 — 95 132 — — 3,448 — 5,341 
Substandard123 2,291 3,277 1,571 2,173 136 286 — 9,857 
Total Commercial, financial & agricultural47,851 28,642 35,493 28,166 8,984 16,418 52,129 849 218,532 
Current period gross write offs178 597 1,206 915 433 60 — — 3,389 
Consumer and other
Risk rating
Pass83,905 35,690 28,544 1,272 150 408 589 22 150,580 
Special Mention— 131 — — — — — — 131 
Substandard— 114 86 — — — — — 200 
Total Consumer and other83,905 35,935 28,630 1,272 150 408 589 22 150,911 
Current period gross write offs244 1,071 274 17 — 12 — — 1,618 
Total Loans
Risk rating
Pass577,299 310,542 262,389 514,075 265,465 268,667 94,900 3,168 2,296,505 
Special Mention25,062 225 5,022 3,242 1,283 5,244 3,643 518 44,239 
Substandard5,878 8,906 11,146 6,373 3,233 3,839 902 203 40,480 
Total Loans$608,239 $319,673 $278,557 $523,690 $269,981 $277,750 $99,445 $3,889 $2,381,224 
Total current period gross write offs$422 $1,668 $1,686 $1,350 $438 $135 $— $— $5,699 


Term Loans Amortized Cost Basis by Origination Year
(dollars in thousands)20242023202220212020PriorRevolversRevolvers converted to term loansTotal
December 31, 2024
Construction, land & land development
Risk rating
Pass$98,269 $47,378 $25,930 $23,193 $1,979 $5,379 $53 $— $202,181 
Special Mention— 2,088 — — 411 — 281 — 2,780 
Substandard— — — — — 85 — — 85 
Total Construction, land & land development98,269 49,466 25,930 23,193 2,390 5,464 334 — 205,046 
  Current period gross write offs$— $— $— $— $— $— $— $— $— 
Other commercial real estate
Risk rating
Pass55,169 85,172 343,123 180,568 76,905 194,444 21,341 1,849 958,571 
Special Mention850 1,999 4,288 173 2,344 7,376 610 1,069 18,709 
Substandard4,114 2,586 2,875 459 352 2,419 563 — 13,368 
Total Other commercial real estate60,133 89,757 350,286 181,200 79,601 204,239 22,514 2,918 990,648 
Current period gross write offs— — — — — 20 — — 20 
Residential real estate
Risk rating
Pass16,675 76,074 112,784 45,111 18,978 44,892 23,222 926 338,662 
Special Mention— 1,672 374 — — 1,989 204 — 4,239 
Substandard— — 442 270 28 526 — — 1,266 
Total Residential real estate16,675 77,746 113,600 45,381 19,006 47,407 23,426 926 344,167 
Current period gross write offs— — 400 18 — 9 — — 427 
Commercial, financial & agricultural
Risk rating
Pass44,380 46,610 33,124 12,322 8,662 16,143 43,051 742 205,034 
Special Mention— 622 2,136 12 — — 700 — 3,470 
Substandard105 1,612 858 1,904 271 218 433 5 5,406 
Total Commercial, financial & agricultural44,485 48,844 36,118 14,238 8,933 16,361 44,184 747 213,910 
Current period gross write offs138 588 659 986 28 68 — — 2,467 
Consumer and other
Risk rating
Pass53,500 30,186 2,312 857 530 1,291 456 13 89,145 
Special Mention— — — — — — — — — 
Substandard49 — 12 1 2 — — — 64 
Total Consumer and other53,549 30,186 2,324 858 532 1,291 456 13 89,209 
Current period gross write offs84 392 81 1 5 41 — — 604 
Total Loans
Risk rating
Pass267,993 285,420 517,273 262,051 107,054 262,149 88,123 3,530 1,793,593 
Special Mention850 6,381 6,798 185 2,755 9,365 1,795 1,069 29,198 
Substandard4,268 4,198 4,187 2,634 653 3,248 996 5 20,189 
Total Loans$273,111 $295,999 $528,258 $264,870 $110,462 $274,762 $90,914 $4,604 $1,842,980 
Total current period gross write offs$222 $980 $1,140 $1,005 $33 $138 $— $— $3,518 
Schedule of Aging of Amortized Cost Basis of Loans by Aging Category and Accrual Status
The following table represents an age analysis of past due loans and nonaccrual loans, segregated by class of loans, as of December 31, 2025 and 2024.

Accruing Loans   
(dollars in thousands)30-89 Days
Past Due		90 Days
or More
Past Due		Total Accruing
Loans Past Due		Nonaccrual
Loans		Current LoansTotal Loans
December 31, 2025      
Construction, land & land development$269 $— $269 $1,132 $301,111 $302,512 
Other commercial real estate4,183 — 4,183 9,663 1,235,874 1,249,720 
Total commercial real estate4,452 — 4,452 10,795 1,536,985 1,552,232 
Residential real estate3,558 — 3,558 4,501 451,490 459,549 
Commercial, financial & agricultural925 — 925 7,883 209,724 218,532 
Consumer and other915 95 1,010 201 149,700 150,911 
Total loans$9,850 $95 $9,945 $23,380 $2,347,899 $2,381,224 


Accruing Loans   
(dollars in thousands)30-89 Days
Past Due		90 Days
or More
Past Due		Total Accruing
Loans Past Due		Nonaccrual
Loans		Current LoansTotal Loans
December 31, 2024      
Construction, land & land development$544 $— $544 $— $204,502 $205,046 
Other commercial real estate2,441 — 2,441 4,833 983,374 990,648 
Total commercial real estate2,985 — 2,985 4,833 1,187,876 1,195,694 
Residential real estate3,689 — 3,689 1,204 339,274 344,167 
Commercial, financial & agricultural1,348 — 1,348 4,559 208,003 213,910 
Consumer and other339 152 491 64 88,654 89,209 
Total loans$8,361 $152 $8,513 $10,660 $1,823,807 $1,842,980 
Schedule of Nonaccrual Loans
The following table is a summary of the Company's nonaccrual loans by major categories for the periods indicated.

(dollars in thousands)Nonaccrual Loans with No Related ACLNonaccrual Loans with a Related ACLTotal Nonaccrual Loans
December 31, 2025   
Construction, land & land development$— $1,132 $1,132 
Other commercial real estate8,231 1,432 9,663 
Total commercial real estate8,231 2,564 10,795 
Residential real estate1,807 2,694 4,501 
Commercial, financial & agricultural4,296 3,587 7,883 
Consumer and other— 201 201 
Total loans$14,334 $9,046 $23,380 
(dollars in thousands)Nonaccrual Loans with No Related ACLNonaccrual Loans with a Related ACLTotal Nonaccrual Loans
December 31, 2024   
Construction, land & land development$— $— $— 
Other commercial real estate1,482 3,351 4,833 
Total commercial real estate1,482 3,351 4,833 
Residential real estate— 1,204 1,204 
Commercial, financial & agricultural— 4,559 4,559 
Consumer and other— 64 64 
Total loans$1,482 $9,178 $10,660 
Schedule of Loans Modified Due to Financial Difficulty
The following tables present loans modified due to a financial difficulty under the above terms during the twelve month periods ended December 31, 2025 and 2024.

December 31, 2025
(dollars in thousands)Interest rate reductionPayment DelayTotal*
Construction, land & land development$54 $1,132 $1,186 
Other commercial real estate— 589 589 
Residential real estate— 233 233 
Commercial, financial & agricultural— 888 888 
Total Loans$54 $2,842 $2,896 
*less than 0.12% of total class of receivable
December 31, 2024
(dollars in thousands)Term ExtensionPayment DelayTerm Extension and Payment DelayTotal*
Construction, land & land development$— $85 $— $85 
Other commercial real estate355 — 145 500 
Commercial, financial & agricultural— 353 578 931 
Total Loans$355 $438 $723 $1,516 
*less than 0.08% of total class of receivable