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BUSINESS COMBINATION (Tables)
3 Months Ended
Mar. 31, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The following tables provides a summary of the consideration transferred and the fair value of the assets acquired, and liabilities assumed as of the date of the Merger (dollars in thousands):

July 23, 2025
Merger consideration
Value of stock consideration assigned to ESSA common shares exchanged for stock paid to shareholders$202,549 
Value of cash consideration for ESSA common stock exchanged for cash21 
Total merger consideration$202,570 

July 23, 2025
Identifiable net assets acquired, at fair value
Assets acquired
Cash and cash equivalents$27,424 
Debt securities available-for-sale229,098 
Loans receivable1,658,693 
Premises and equipment16,019 
Operating lease right of use assets3,706 
Accrued interest receivable and other assets52,610 
FHLB interests24,218 
Bank owned life insurance40,835 
Core deposit intangible35,335 
Goodwill44,638 
Total assets acquired2,132,576 
Liabilities assumed
Deposits1,455,805 
Short-term borrowings437,000 
Accrued interest payable and other liabilities33,600 
Operating lease liabilities3,601 
Total liabilities assumed1,930,006 
Net assets acquired$202,570 
Schedule of Credit Risk Profile by Risk Rating The following table provides a summary of these PCD loans at acquisition:
July 23, 2025
Par value of acquired loans at acquisition$144,573 
Allowance for credit losses at acquisition(1,857)
Non-credit discount at acquisition(4,121)
Total merger consideration$138,595 
The following tables represent the Corporation's commercial credit risk profile by risk rating. Loans receivable not rated as special mention, substandard, or doubtful are considered to be pass rated loans.

March 31, 2026
Non-Pass Rated
PassSpecial MentionSubstandardDoubtfulTotal Non-PassTotal
Farmland$21,674 $— $5,375 $— $5,375 $27,049 
Owner-occupied, nonfarm nonresidential properties594,612 7,223 28,497 — 35,720 630,332 
Agricultural production and other loans to farmers6,053 — — — — 6,053 
Loans to depository institutions— — — — — — 
Commercial and Industrial753,023 5,714 55,509 — 61,223 814,246 
Obligations (other than securities and leases) of states and political subdivisions169,180 — — — — 169,180 
Other loans46,194 1,150 — — 1,150 47,344 
Other construction loans and all land development and other land loans416,995 2,660 3,812 — 6,472 423,467 
Multifamily (5 or more) residential properties
637,892 3,300 4,729 — 8,029 645,921 
Non-owner occupied, nonfarm nonresidential properties1,337,374 10,782 19,873 — 30,655 1,368,029 
Total$3,982,997 $30,829 $117,795 $— $148,624 $4,131,621 
December 31, 2025
Non-Pass Rated
PassSpecial MentionSubstandardDoubtfulTotal Non-PassTotal
Farmland$22,370 $— $5,213 $— $5,213 $27,583 
Owner-occupied, nonfarm nonresidential properties607,698 2,708 26,038 — 28,746 636,444 
Agricultural production and other loans to farmers5,989 — — — — 5,989 
Loans to depository institutions2,439 — — — — 2,439 
Commercial and Industrial714,190 5,960 58,828 — 64,788 778,978 
Obligations (other than securities and leases) of states and political subdivisions171,486 — — — — 171,486 
Other loans46,569 1,150 — — 1,150 47,719 
Other construction loans and all land development and other land loans362,193 — 3,981 — 3,981 366,174 
Multifamily (5 or more) residential properties
699,736 3,432 6,664 — 10,096 709,832 
Non-owner occupied, nonfarm nonresidential properties1,390,810 10,788 18,045 — 28,833 1,419,643 
Total$4,023,480 $24,038 $118,769 $— $142,807 $4,166,287