EMPLOYEE BENEFIT PLANS

6 Months Ended

Jun. 30, 2025

Retirement Benefits [Abstract]

EMPLOYEE BENEFIT PLANS

NOTE 16 — EMPLOYEE BENEFIT PLANS

BancShares sponsors non-contributory defined benefit pension plans for its qualifying employees. The service cost component of net periodic benefit cost is included in salaries and wages, while all other non-service cost components are included in other noninterest expense.

The components of net periodic benefit cost are as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2025		2024		2025		2024
Service cost	$	2	$	3	$	4	$	5
Interest cost	16		15		32		30
Expected return on assets	(23)		(23)		(47)		(46)
Net periodic benefit	$	(5)	$	(5)	$	(11)	$	(11)