Operating Segments

12 Months Ended

Dec. 31, 2025

OPERATING SEGMENTS

The Company has one reportable segment: banking operations. Loans and leases, investment securities, interest-bearing deposits and non-interest income provide the revenues of the banking operation. Loans and leases generate a majority of the Company’s interest and fee income. Interest income earned on investment securities and interest-bearing deposits are another source of revenue. Non-interest income is derived from deposit products offered to customers that generate fees and service charge income. Additional other sources of non-interest income include earnings from bank owned life insurance, merchant card services, and other investments. Interest expense, provisions for credit losses, salaries and employee benefits, and data processing provide the significant expenses in banking operations. These significant expenses are the same as those disclosed in the Company’s Consolidated Statements of Income and Consolidated Statements of Cash Flows.

The Company’s chief operating decision maker (CODM) is the Chief Executive Officer. The CODM is provided with consolidated balance sheets, income statements, and net interest margin analyses in order to evaluate the revenue streams, significant expenses, and budget-to-actual results in assessing the Company’s segment and determining the allocation of resources. Additionally, the CODM reviews performance of various components of banking operations, such as asset mix, funding sources for assets, and overhead costs, in order to assess product pricing, profitability and evaluate return on assets. The CODM uses consolidated net income, return on average assets, and return on average equity to benchmark the Company against its competitors. The benchmarking analysis coupled with monitoring budget-to-actual results are used in assessing performance and in establishing compensation.


	Years ended December 31,
(in thousands)	2025		2024		2023
Interest and dividend income	$	185,710	$	160,388	$	102,418
Reconciliation of revenue:
Other noninterest income	10,488		6,445		7,020
Total consolidated revenue	196,198		166,833		109,438
Less:
Interest expense	49,530		50,021		19,989
Segment net interest income and noninterest income	146,668		116,812		89,449
Less:
Provision for credit losses	3,754		11,113		309
Salaries and employee benefits	49,841		48,470		31,367
Other segment items (1)	40,545		46,231		23,933
Income tax expense	14,360		3,332		8,304
Consolidated net income	$	38,168	$	7,666	$	25,536

	As of December 31,
Reconciliation of assets	2025		2024
Total assets for reportable segment	$	3,690,317	$	3,521,771
Adjustments and reconciling items	—		—
Total consolidated assets	$	3,690,317	$	3,521,771
(1) - Other segment items include other non-interest expense such as occupancy expense, data processing, professional fees, regulatory assessments, and advertising.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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