Consolidated Condensed Statement of Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024
INTEREST AND DIVIDEND INCOME
Interest income - loans including fees	$ 48,603,000	$ 46,989,000	$ 142,361,000	$ 138,519,000
Taxable securities	7,466,000	6,761,000	21,946,000	19,988,000
Tax exempt securities	2,372,000	2,456,000	7,200,000	7,546,000
Dividends	459,000	346,000	1,462,000	1,030,000
Federal funds sold and other interest income	466,000	1,371,000	1,405,000	2,740,000
TOTAL INTEREST AND DIVIDEND INCOME	59,366,000	57,923,000	174,374,000	169,823,000
INTEREST EXPENSE
Deposits	20,372,000	21,547,000	60,329,000	60,096,000
Short-term borrowings	1,681,000	3,476,000	5,634,000	11,000,000
Long-term borrowings	1,006,000	1,024,000	2,986,000	3,098,000
TOTAL INTEREST EXPENSE	23,059,000	26,047,000	68,949,000	74,194,000
NET INTEREST INCOME	36,307,000	31,876,000	105,425,000	95,629,000
Provision (credit) for credit losses	1,501,000	6,807,000	5,109,000	7,932,000
(Credit) for unfunded commitments	(82,000)	201,000	(346,000)	(261,000)
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	34,888,000	24,868,000	100,662,000	87,958,000
NONINTEREST INCOME
Bank owned life insurance income	852,000	688,000	2,494,000	2,046,000
Net gains on sale of loans	559,000	506,000	1,214,000	1,219,000
Other mortgage banking income (loss), net	192,000	(168,000)	366,000	150,000
Other operating income	954,000	2,619,000	3,336,000	3,892,000
Total noninterest income	11,430,000	12,340,000	34,032,000	30,302,000
Security (losses), including fair value changes for equity securities	(927,000)	(403,000)	(2,205,000)	(2,647,000)
NONINTEREST EXPENSES
Salaries and employee benefits	15,992,000	14,874,000	46,880,000	44,501,000
Occupancy and equipment	4,370,000	3,968,000	12,627,000	11,512,000
FDIC insurance and state and local taxes	1,212,000	1,480,000	3,736,000	4,010,000
Professional fees	990,000	1,084,000	3,213,000	3,532,000
Advertising	466,000	435,000	1,376,000	1,312,000
Intangible amortization	718,000	629,000	2,188,000	1,947,000
Core processing charges	1,412,000	1,186,000	4,210,000	3,420,000
Other operating expenses	3,396,000	3,419,000	10,028,000	10,283,000
TOTAL NONINTEREST EXPENSES	(31,679,000)	(27,075,000)	(87,381,000)	(80,517,000)
INCOME BEFORE INCOME TAXES	14,639,000	10,133,000	47,313,000	37,743,000
INCOME TAXES	2,178,000	1,598,000	7,364,000	6,185,000
NET INCOME	$ 12,461,000	$ 8,535,000	$ 39,949,000	$ 31,558,000
EARNINGS PER SHARE - basic (in dollars per share)	$ 0.33	$ 0.23	$ 1.07	$ 0.85
EARNINGS PER SHARE - diluted (in dollars per share)	$ 0.33	$ 0.23	$ 1.06	$ 0.84
System conversion/Acquisition related costs	$ 3,123,000	$ 0	$ 3,123,000	$ 0
Deposit Account [Member]
NONINTEREST INCOME
Noninterest revenue	1,874,000	1,992,000	5,381,000	5,421,000
Fiduciary and Trust [Member]
NONINTEREST INCOME
Noninterest revenue	2,745,000	2,544,000	7,982,000	7,398,000
Insurance Agency Commissions [Member]
NONINTEREST INCOME
Noninterest revenue	1,395,000	1,416,000	4,964,000	4,199,000
Retirement Plan Consulting [Member]
NONINTEREST INCOME
Noninterest revenue	1,060,000	677,000	2,641,000	1,918,000
Investment Commissions [Member]
NONINTEREST INCOME
Noninterest revenue	658,000	476,000	1,908,000	1,386,000
Credit and Debit Card [Member]
NONINTEREST INCOME
Noninterest revenue	$ 2,068,000	$ 1,993,000	$ 5,951,000	$ 5,320,000

FARMERS NATIONAL BANC CORP /OH/ 10-Q