Business First Bancshares (BFST) 10-K 22 Mar 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Mar. 13, 2019	Jun. 30, 2018
Document Information [Line Items]
Entity Registrant Name	Business First Bancshares, Inc.
Entity Central Index Key	0001624322
Trading Symbol	bfst
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		13,320,958
Entity Public Float			$ 287.2
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Assets:
Cash and Due from Banks	$ 96,072,000	$ 107,591,000
Federal Funds Sold	41,836,000	8,820,000
Securities Available for Sale, at Fair Values	309,516,000	179,148,000
Mortgage Loans Held for Sale	58,000	201,000
Loans and Lease Receivable, Net of Allowance for Loan Losses of $11,220 in 2018 and $8,765 in 2017	1,517,249,000	966,519,000
Premises and Equipment, Net	15,114,000	8,780,000
Accrued Interest Receivable	8,223,000	4,110,000
Other Equity Securities	9,282,000	8,627,000
Other Real Estate Owned	1,909,000	227,000
Cash Value of Life Insurance	31,882,000	23,200,000
Deferred Taxes	3,848,000	3,005,000
Goodwill	49,488,000	6,824,000
Core Deposit Intangible	7,885,000	2,003,000
Other Assets	2,534,000	2,201,000
Total Assets	2,094,896,000	1,321,256,000
Liabilities:
Noninterest Bearing	382,354,000	264,646,000
Interest Bearing	1,351,580,000	790,887,000
Total Deposits	1,733,934,000	1,055,533,000
Securities Sold Under Agreements to Repurchase	12,229,000	1,939,000
Short Term Borrowings		862,000
Long Term Borrowings		2,700,000
Subordinated Debt	25,000,000
Federal Home Loan Bank Borrowings	55,000,000	75,000,000
Accrued Interest Payable	1,374,000	890,000
Other Liabilities	7,301,000	4,397,000
Total Liabilities	1,834,838,000	1,141,321,000
Commitments and Contingencies (See Notes 19, 21 and 24)
Shareholders' Equity:
Preferred Stock, No Par Value; 5,000,000 Shares Authorized
Common Stock, $1 Par Value; 50,000,000 Shares Authorized; 13,213,280 and 10,232,495 Shares Issued and Outstanding at December 31, 2018 and 2017, respectively	13,213,000	10,232,000
Additional Paid-in Capital	212,332,000	144,172,000
Retained Earnings	37,982,000	27,175,000
Accumulated Other Comprehensive Loss	(3,469,000)	(1,644,000)
Total Shareholders' Equity	260,058,000	179,935,000
Total Liabilities and Shareholders' Equity	$ 2,094,896,000	$ 1,321,256,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Allowance for loan losses	$ 11,220	$ 8,765
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	13,213,280	10,232,495
Common stock, shares outstanding (in shares)	13,213,280	10,232,495

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest Income:
Interest and Fees on Loans	$ 69,780	$ 47,516	$ 39,468
Interest and Dividends on Securities	5,834	3,829	3,781
Interest on Federal Funds Sold and Due From Banks	581	256	169
Total Interest Income	76,195	51,601	43,418
Interest Expense:
Interest on Deposits	11,833	6,328	5,152
Interest on Borrowings	2,133	901	674
Total Interest Expense	13,966	7,229	5,826
Net Interest Income	62,229	44,372	37,592
Provision for Loan Losses	2,390	4,237	1,220
Net Interest Income after Provision for Loan Losses	59,839	40,135	36,372
Other Income:
Service Charges on Deposit Accounts	2,810	2,109	2,033
Gain on Sales of Securities	7	31	232
Other Income	4,962	3,478	3,156
Total Other Income	7,779	5,618	5,421
Other Expenses:
Salaries and Employee Benefits	27,862	21,482	19,471
Occupancy and Equipment Expense	5,865	4,820	4,574
Other Expenses	16,521	10,500	11,024
Total Other Expenses	50,248	36,802	35,069
Income Before Income Taxes	17,370	8,951	6,724
Provision for Income Taxes	3,279	4,103	1,613
Net Income	$ 14,091	$ 4,848	$ 5,111
Earnings Per Share:
Basic (in dollars per share)	$ 1.27	$ 0.63	$ 0.73
Diluted (in dollars per share)	$ 1.22	$ 0.61	$ 0.70

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Consolidated Net Income	$ 14,091	$ 4,848	$ 5,111
Other Comprehensive Income (Loss):
Unrealized Gain (Loss) on Investment Securities	(2,317)	1,419	(2,568)
Reclassification Adjustment for Gains (Loss) included in Net Income	7	31	232
Income Tax Effect	485	(493)	795
Other Comprehensive Income (Loss)	(1,825)	957	(1,541)
Consolidated Comprehensive Income (Loss)	$ 12,266	$ 5,805	$ 3,570

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Beginning of Year at Dec. 31, 2015	$ 7,036	$ 85,913	$ 20,289	$ (789)	$ 112,449
Comprehensive Income:
Net Income			5,111		5,111
Other Comprehensive Income (Loss)				(1,541)	(1,541)
Cash Dividends Declared			(1,056)		(1,056)
Stock Based Compensation Cost		456			456
Reclass of Shares Issued	5	(5)
Exercise of Stock Warrants	1	14			15
Stock Repurchase	(125)	(1,245)	(505)		(1,875)
Balance at End of Year at Dec. 31, 2016	6,917	85,133	23,839	(2,330)	113,559
Comprehensive Income:
Net Income			4,848		4,848
Other Comprehensive Income (Loss)				957	957
Cash Dividends Declared			(1,792)		(1,792)
Stock Based Compensation Cost	18	(77)			(59)
Stock Repurchase	(2)	(40)	9		(33)
Reclassify Stranded Tax Effects			271	(271)
Stock Issuance	3,299	59,156			62,455
Balance at End of Year at Dec. 31, 2017	10,232	144,172	27,175	(1,644)	179,935
Comprehensive Income:
Net Income			14,091		14,091
Other Comprehensive Income (Loss)				(1,825)	(1,825)
Cash Dividends Declared			(3,281)		(3,281)
Stock Based Compensation Cost	49	1,050			1,099
Reclassify Stranded Tax Effects
Stock Issuance	2,936	67,192			70,128
Surrendered Shares of Stock Based Compensation	(4)	(82)	(3)		(89)
Balance at End of Year at Dec. 31, 2018	$ 13,213	$ 212,332	$ 37,982	$ (3,469)	$ 260,058

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Retained Earnings [Member]
Cash dividends declared (in dollars per share)	$ 0.30	$ 0.23	$ 0.15

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash Flows From Operating Activities:
Consolidated Net Income	$ 14,091	$ 4,848	$ 5,111
Adjustments to Reconcile Net Income to Net Cash Provided by (Used in) Operating Activities:
Provision for Loan Losses	2,390	4,237	1,220
Depreciation and Amortization	1,172	1,181	1,299
Net Accretion of Purchase Accounting Valuations	(719)	(4,529)	(1,818)
Noncash Compensation (Income) Expense	1,010	(59)	456
Net Amortization of Securities	2,038	1,750	1,929
Gain on Sales of Securities	(7)	(31)	(232)
Noncash (Income) Loss on Other Equity Securities	(334)	(243)	14
Gain on Sale of Premises and Equipment			(24)
(Gain) Loss on Sale of Other Real Estate Owned, Net of Writedowns	(14)	276	(72)
Increase in Cash Value of Life Insurance	(681)	(633)	(788)
Provision (Credit) for Deferred Income Taxes	(402)	3,126	953
Changes in Assets and Liabilities:
Increase in Accrued Interest Receivable	(970)	(726)	(561)
(Increase) Decrease in Other Assets	1,275	(675)	659
Increase (Decrease) in Accrued Interest Payable	184	(30)	354
Increase (Decrease) in Other Liabilities	243	(524)	(350)
Net Cash Provided by Operating Activities	19,276	7,968	8,150
Cash Flows From Investing Activities:
Purchases of Securities Available for Sale	(16,106)	(8,581)	(45,935)
Proceeds from Maturities / Sales of Securities Available for Sale	11,417	7,881	30,589
Proceeds from Paydowns of Securities Available for Sale	33,670	19,625	23,828
Net Cash Paid in Merger	(9,148)
Purchases of Other Equity Securities	(1,175)	(2,453)	(866)
Redemption of Other Equity Securities	3,176	189	82
Life Insurance Proceeds			560
Net Increase in Loans	(168,371)	(164,419)	(38,326)
Proceeds from Sale of Premises and Equipment			68
Purchases of Premises and Equipment	(919)	(505)	(1,390)
Proceeds from Sales of Other Real Estate	654	1,084	1,659
Improvements to Other Real Estate			(102)
Consideration Settlement to Former AGFC Shareholders			(3,448)
Net Increase in Federal Funds Sold	(23,516)	(6,264)	(60)
Net Cash Used in Investing Activities	(170,318)	(153,443)	(33,341)
Cash Flows From Financing Activities:
Net Increase in Deposits	124,471	122,738	28,559
Net Increase (Decrease) in Securities Sold Under Agreements to Repurchase	(5,757)	(781)	285
Net Advances (Repayments) on Federal Home Loan Bank Borrowings	(25,000)	28,606	(1,349)
Net Decrease in Short Term Borrowings	(862)		(2,138)
Net Proceeds (Repayments) from Long Term Borrowings	(2,700)	(300)	3,000
Proceeds from Issuance of Subordinated Debt	25,000
Proceeds from Issuance of Common Stock	27,652	62,455
Repurchase of Common Stock		(33)	(863)
Proceeds from Exercise of Stock Warrants			15
Payment of Dividends on Common Stock	(3,281)	(1,792)	(1,056)
Net Cash Provided by Financing Activities	139,523	210,893	26,453
Net Increase (Decrease) in Cash and Cash Equivalents	(11,519)	65,418	1,262
Cash and Cash Equivalents at Beginning of Period	107,591	42,173	40,911
Cash and Cash Equivalents at End of Period	96,072	107,591	42,173
Supplemental Disclosures for Cash Flow Information:
Interest on Deposits	11,384	6,351	4,779
Interest on Borrowings	2,098	908	693
Income Tax Payments	3,342	1,800	1,016
Supplemental Schedule for Noncash Investing and Financing Activities:
Change in the Unrealized Gain (Loss) on Securities Available for Sale	(2,310)	1,450	(2,336)
Change in Deferred Tax Effect on the Unrealized (Gain) Loss on Securities Available for Sale	485	(493)	795
Transfer of Loans to Other Real Estate	395	566	648
Transfer of Other Real Estate to Premises and Equipment	$ 1,373	$ 175

Note 1 - Nature of Operations -

Note 1 - Nature of Operations - Summary of Significant Accounting Policies -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1 The accounting principles followed by Business First Bancshares, Inc. (the Company or Bancshares) and its wholly-owned subsidiary, Business First Bank (the Bank), and its wholly-owned subsidiary, Business First Insurance, LLC, are those which are generally practiced within the banking industry. The methods of applying those principles conform with generally accepted accounting principles and have been applied on a consistent basis. The principles which significantly affect the determination of financial position, results of operations, changes in shareholders’ equity and cash flows are summarized below. Principles of Consolidation The consolidated financial statements include the accounts of Business First Bancshares, Inc. and its wholly-owned subsidiary, Business First Bank (the Bank), and the Bank’s wholly-owned subsidiary, Business First Insurance, LLC (collectively, the Company). All significant intercompany balances and transactions have been eliminated. Nature of Operations The Bank operates out of full-service banking centers in markets across Louisiana and in Dallas, Texas. As a state bank, it is subject to regulation by the Office of Financial Institutions, State of Louisiana, and the Federal Deposit Insurance Corporation, and undergoes periodic examinations by these agencies. The Company is also regulated by the Federal Reserve and is subject to periodic examinations. On January 1, 2018, $56.2 $23.20 December 31, 2017, $317.4 $192.7 $264.0 $30.6 two After the close of business on November 30, 2018, 1,679,559 $42.4 November 30, 2018, $316.5 $191.0 $290.0 $25.4 Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may not may not may not The Bank’s loans are generally secured by specific items of collateral including real property, business assets, and consumer assets. Although the Bank has a diversified loan portfolio, a substantial portion of its debtors’ ability to honor their contracts is dependent on local economic conditions in the Bank’s market area. While management uses available information to recognize losses on loans, further reductions in the carrying amounts of loans may may Because of these factors, it is reasonably possible that the estimated losses on loans may Acquisition Accounting Acquisitions are accounted for under the purchase method of accounting. Purchased assets and assumed liabilities are recorded at their respective acquisition date fair values, and identifiable intangible assets are recorded at fair value. If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Fair values are subject to refinement for up to one Securities Management determines the appropriate classification of debt securities (held to maturity, available for sale or trading) at the time of purchase and re-evaluates this classification quarterly. Securities classified as available for sale are those debt securities the Bank intends to hold for an indefinite period of time but not Securities classified as held to maturity are those debt securities the Bank has both the intent and ability to hold to maturity regardless of changes in market conditions, liquidity needs or changes in general economic conditions. These securities are recorded at cost adjusted for amortization of premium and accretion of discount, computed by various methods approximating the interest method over their contractual lives. The Bank has no December 31, 2018 2017. Securities classified as trading are those securities held for resale in anticipation of short-term market movements. These securities are recorded at market value with any market adjustments included in earnings. The Bank has no December 31, 2018 2017. The Bank has invested in Federal Home Loan Bank (FHLB) stock which is reflected at cost in these financial statements. As a member of the FHLB System, the Bank is required to purchase and maintain stock in an amount determined by the FHLB. The FHLB stock is redeemable at par value at the discretion of the FHLB. Loans Loans are stated at principal amounts outstanding, adjusted for net deferred fees or costs, less the allowance for loan losses. Interest on commercial and individual loans is accrued daily based on the principal outstanding. Generally, the Bank discontinues the accrual of interest income when a loan becomes 90 The Bank classifies loans as impaired when it is probable the Bank will be unable to collect the scheduled payments of principal and interest when due according to the contractual terms of the loan agreement. The measurement of impaired loans is based on the present value of the expected future cash flows discounted at the loan’s effective interest rate or the loan’s observable market price, or based on the fair value of the collateral if the loan is collateral dependent. Acquired Loans Purchased loans acquired in a business combination are recorded at their estimated fair value as of the acquisition date and there is no The Company accounts for acquired impaired loans in accordance with ASC 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (“ASC 310 30” not The performing loans are accounted for under ASC 310 20, Nonrefundable Fees and Other Costs (“ASC 310 20” Allowance for Loan Losses The allowance for loan losses is maintained at a level which, in management’s judgment, is adequate to absorb credit losses inherent in the loan portfolio. The allowance for loan losses is based upon management’s review and evaluation of the loan portfolio. Factors considered in the establishment of the allowance for loan losses include management’s evaluation of specific loans; the level and composition of classified loans; historical loss experience; results of examinations by regulatory agencies; an internal asset review process; expectations of future economic conditions and their impact on particular borrowers; and other judgmental factors. Allowances for impaired loans are generally determined based on collateral values or the present value of estimated cash flows. Management obtains independent appraisals for significant collateral in determining collateral values. Although management uses available information to recognize losses on loans, because of uncertainties associated with local economic conditions, collateral values, and future cash flows on impaired loans, it is reasonably possible that a material change could occur in the allowance for loan losses in the near term. However, the amount of the change that is reasonably possible cannot be estimated. Loans acquired in business combinations are initially recorded at fair value, which includes an estimate of credit losses expected to be realized over the remaining lives of the loans and, therefore, no not The allowance for loan losses is based on estimates of probable future losses, and ultimate losses may Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation. Depreciation is provided at rates based upon estimated useful service lives using the straight-line method for financial reporting and accelerated methods for tax reporting purposes. The costs of assets retired or otherwise disposed of and the related accumulated depreciation are eliminated from the accounts in the year of disposal and the resulting gains or losses are included in current operations. Expenditures for maintenance and repairs are charged to operations as incurred. Costs of major additions and improvements are capitalized. Other Real Estate Owned Real estate properties acquired through or in lieu of loan foreclosure or negotiated settlement are initially recorded at the fair value less estimated selling cost at the date of acquisition. Any write-downs based on the asset’s fair value at the date of acquisition are charged to the allowance for loan losses. After foreclosure, valuations are periodically performed by management and property held for sale is carried at the lower of the new cost basis or fair value less cost to sell. Impairment losses on property to be held and used are measured as the amount by which the carrying amount of a property exceeds its fair value. Costs of significant property improvements are capitalized, whereas costs relating to holding property are expensed. Valuations are periodically performed by management, and any subsequent write-downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of its cost or fair value less cost to sell. There was no December 31, 2018 2017. Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill and other intangible assets deemed to have an indefinite useful life are not Intangible assets with estimable useful lives are amortized over their respective estimated useful lives and reviewed for impairment. If impaired, the asset is written down to its estimated fair value. Core deposit intangibles representing the value of the acquired core deposit base are generally recorded in connection with business combinations involving banks and branch locations. The Company’s policy is to amortize core deposit intangibles on a straight line basis over their estimated useful life of 10 may not Income Taxes The provision for income taxes is based on amounts reported in the statement of income after exclusion of nontaxable income such as interest on state and municipal securities. Also, certain items of income and expense are recognized in different time periods for financial statement purposes than for income tax purposes. Thus, provisions for deferred taxes are recorded in recognition of such temporary differences. Deferred taxes are provided utilizing a liability method whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the reported amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company files a consolidated federal income tax return. Consolidated income tax expense is allocated on the basis of each entity’s income adjusted for permanent differences. The Company evaluates all significant tax positions as required by accounting principles generally accepted in the United States of America. As of December 31, 2018 2017, not The Company files income tax returns in the U.S. federal jurisdiction and the state of Louisiana. With few exceptions, the Company is no 2015. not Stock Based Compensation As described in Note 16, Statements of Cash Flows For purposes of reporting cash flows, cash and cash equivalents include cash on hand and deposits in other financial institutions. Comprehensive Income Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the equity section of the balance sheet, such items, along with net income, are components of comprehensive income. The components of comprehensive income are disclosed on the Consolidated Statements of Comprehensive Income for all periods presented. Advertising The Company expenses all costs of advertising and promotion the first December 31, 2018, 2017 2016, $1.2 $1.2 $1.3 Accounting Standards Adopted in 2018 ASU 2014 09, Revenue from Contracts with Customers (Topic 606 January 1, 2018. not not no ASU No. 2016 01, Financial Instruments - Overall (Subtopic 825 10 January 1, 2018 . may not not No. 2016 01 not Recent Accounting Pronouncements In February 2016, 2016 02, Leases (Topic 842 January 1, 2019. In June 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326 not may January 1, 2020. first 2016 13, On January 26, 2017, 2017 04, Intangibles – Goodwill and Other (Topic 350 2 not one zero zero January 1, 2020. January 1, 2017. not 2, not In June 2018, 2018 07, Compensation – Stock Compensation (Topic 718 718, 505 50, 2018 07 January 1, 2019. not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 1 2 3 3 3 2018 13 January 1, 2020. not

Note 2 - Reclassifications -

Note 2 - Reclassifications -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Reclassifications [Text Block]	Note 2 Certain reclassifications may 2018. no

Note 3 - Mergers and Acquisitio

Note 3 - Mergers and Acquisitions -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	Note 3 On January 1, 2018, $56.2 $23.20 December 31, 2017, $317.4 $192.7 $264.0 $30.6 two Cost and Allocation of Purchase Price for Minden Bancorp, Inc. (MBI): (Dollars in thousands, except per share data) Purchase Price: MBI Shares Outstanding at December 31, 2017 2,407,627 MBI Restricted Stock Awards Outstanding at December 31, 2017 1,480 MBI Shares Cashed Out Under Terms of Merger 2,409,107 Exchange Ratio 23.20 Cash Paid to Shareholders for Shares of Common Stock $ 55,891 MBI Stock Options Outstanding at December 31, 2017 17,822 Shares at $31.50 Less Strike Price Cash Paid on MBI Options 296 Total Purchase Price $ 56,187 Net Assets Acquired: Cash and Cash Equivalents $ 15,891 Securities Available for Sale 99,867 Loans and Leases Receivable 192,714 Premises and Equipment, Net 2,678 Cash Value of Life Insurance 741 Core Deposit Intangible 2,494 Other Assets 3,055 Total Assets 317,440 Deposits 263,951 Borrowings 21,047 Other Liabilities 1,858 Total Liabilities 286,856 Net Assets Acquired 30,584 Goodwill Resulting from Merger $ 25,603 After the close of business on November 30, 2018, 1,679,559 $42.4 November 30, 2018, $316.5 $191.0 $290.0 $25.4 Cost and Allocation of Purchase Price for Richland State Bancorp, Inc. (RSBI): (Dollars in thousands, except per share data) Purchase Price: Shares Issued to RSBI Shareholders on December 1, 2018 1,679,559 Closing Stock Price on November 30, 2018 25.29 Total Purchase Price $ 42,476 Net Assets Acquired: Cash and Cash Equivalents $ 40,648 Securities Available for Sale 63,823 Loans and Leases Receivable 191,010 Premises and Equipment, Net 5,282 Cash Value of Life Insurance 7,260 Core Deposit Intangible 3,947 Other Assets 4,527 Total Assets 316,497 Deposits 289,979 Other Liabilities 1,103 Total Liabilities 291,082 Net Assets Acquired 25,415 Goodwill Resulting from Merger $ 17,061 The following unaudited supplemental pro forma information is presented to reflect estimated results assuming MBI and RSBI were acquired as of January 1, 2017. not January 1, 2017 not For The Year Ended December 31, 2018 2017 (Dollars in thousands) (except per share data) Interest Income $ 88,277 $ 79,230 Interest Expense 15,132 9,308 Net Interest Income 73,145 69,922 Provision for Loan Losses 2,590 4,237 Net Interest Income after Provision for Loan Losses 70,555 65,685 Noninterest Income 11,496 8,705 Noninterest Expense 58,520 52,184 Income Before Income Taxes 23,531 22,206 Income Tax Expense 4,506 8,676 Net Income $ 19,025 $ 13,530 Earnings Per Common Share Basic $ 1.50 $ 1.03 Diluted $ 1.45 $ 1.01

Note 4 - Earnings Per Common Sh

Note 4 - Earnings Per Common Share -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 4 – Earnings per Common Share – Basic earnings per share (EPS) represents income available to common shareholders divided by the weighted average number of common shares outstanding; no may Years Ended December 31, 2018 2017 2016 (Dollars in thousands, except per share data) Numerator: Net Income Available to Common Shares $ 14,091 $ 4,848 $ 5,111 Denominator: Weighted Average Common Shares Outstanding 11,124,585 7,658,137 7,033,476 Dilutive Effect of Stock Options and Warrants 421,358 345,822 281,607 Weighted Average Dilutive Common Shares 11,545,943 8,003,959 7,315,083 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 1.27 $ 0.63 $ 0.73 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 1.22 $ 0.61 $ 0.70

Note 5 - Cash and Due From Bank

Note 5 - Cash and Due From Bank -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	Note 5 The Bank is required to maintain funds in cash or on deposit with the Federal Reserve Bank. The Bank had required reserves of $1.6 December 31, 2018 none December 31, 2017.

Note 6 - Securities -

Note 6 - Securities -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 6 The amortized cost and fair values of securities available for sale as of December 31, 2018 2017 December 31, 2018 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 17,529 $ 54 $ 144 $ 17,439 Corporate Securities 13,052 76 436 12,692 Mortgage-Backed Securities 168,854 328 3,564 165,618 Municipal Securities 114,472 250 955 113,767 Other Securities - - - - Total Securities Available for Sale $ 313,907 $ 708 $ 5,099 $ 309,516 December 31, 2017 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 9,008 $ 13 $ 68 $ 8,953 Corporate Securities 13,074 59 92 13,041 Mortgage-Backed Securities 81,763 2 1,824 79,941 Municipal Securities 76,553 353 427 76,479 Other Securities 831 - 97 734 Total Securities Available for Sale $ 181,229 $ 427 $ 2,508 $ 179,148 The following table is a summary of securities with gross unrealized losses and fair values at December 31, 2018 2017, December 31, 2018 Less Than 12 Months 12 Months or Greater Total (Dollars in thousands) Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government Agencies $ 4,399 $ 28 $ 4,610 $ 116 $ 9,009 $ 144 Corporate Securities 6,274 260 2,324 176 8,598 436 Mortgage-Backed Securities 67,770 1,264 61,271 2,300 129,041 3,564 Municipal Securities 40,473 484 29,782 471 70,255 955 Other Securities - - - - - - Total Securities Available for Sale $ 118,916 $ 2,036 $ 97,987 $ 3,063 $ 216,903 $ 5,099 December 31, 2017 Less Than 12 Months 12 Months or Greater Total (Dollars in thousands) Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government Agencies $ 4,136 $ 56 $ 2,004 $ 12 $ 6,140 $ 68 Corporate Securities 4,448 69 2,007 23 6,455 92 Mortgage-Backed Securities 8,320 71 71,182 1,753 79,502 1,824 Municipal Securities 25,798 168 11,927 259 37,725 427 Other Securities - - 734 97 734 97 Total Securities Available for Sale $ 42,702 $ 364 $ 87,854 $ 2,144 $ 130,556 $ 2,508 Management evaluates securities for other than temporary impairment when economic and market conditions warrant such evaluations. Consideration is given to the extent and length of time the fair value has been below cost, the reasons for the decline in value, and the Company’s intent to sell a security or whether it is more likely than not The amortized cost and fair values of securities available for sale as of December 31, 2018 may may Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 15,293 $ 15,295 One to Five Years 74,679 74,213 Over Five to Ten Years 137,471 134,880 Over Ten Years 86,464 85,128 Total Securities Available for Sale $ 313,907 $ 309,516 Securities available for sale with a fair value of $172.2 $103.2 December 31, 2018 2017. There were $7,000, $31,000 $260,000 December 31, 2018, 2017 2016, $28,000 December 31, 2016, no December 31, 2018 2017, The Bank has invested in the Federal Home Loan Bank of Dallas which is included in other equity securities and reflected at cost in these financial statements. The cost of these securities was $3.6 $4.0 December 31, 2018 2017. December 31, 2018 2017. $202,000 $100,000 $1.5 $1.8 $1.6 $1.6 $1.1 $654,000 $13,000 $13,000 2, $621,000 $226,000 $655,000 $252,000 December 31, 2018 2017,

Note 7 - Loans and the Allowanc

Note 7 - Loans and the Allowance for Loan Losses -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Financing Receivables [Text Block]	Note 7 – Loans and the Allowance for Loan Losses – Loans receivable at December 31, 2018 2017 December 31, 2018 2017 (Dollars in thousands) Real estate loans: Construction and land $ 211,054 $ 143,535 Farmland 45,989 10,480 1-4 family residential 270,583 157,505 Multi-family residential 39,273 20,717 Nonfarm nonresidential 518,660 337,699 Commercial 363,640 254,427 Consumer 79,270 50,921 Total loans held for investment 1,528,469 975,284 Less: Allowance for loan losses (11,220 ) (8,765 ) Net loans $ 1,517,249 $ 966,519 The performing one four December 31, 2018 2017. Net deferred loan origination fees were $1.7 $1.3 December 31, 2018 2017, December 31, 2018 2017, $858,000 $129,000, The Bank is the lead lender on participations sold, without recourse, to other financial institutions which amounts are not $147.0 $82.4 December 31, 2018 2017, The Bank grants loans and extensions of credit to individuals and a variety of businesses and corporations located in its general market areas throughout Louisiana and Texas. Management segregates the loan portfolio into portfolio segments which is defined as the level at which the Bank develops and documents a systematic method for determining its allowance for loan losses. The portfolio segments are segregated based on loan types and the underlying risk factors present in each loan type. Such risk factors are periodically reviewed by management and revised as deemed appropriate. Loans acquired in business combinations are initially recorded at fair value, which includes an estimate of credit losses expected to be realized over the remaining lives of the loans and, therefore, no not Loans acquired in business combinations were recorded at estimated fair value at the acquisition date with no Total loans held for investment at December 31, 2018 $334.8 December 31, 2018 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality 310 30” $10.7 not 310 30 $327.3 $3.2 Total loans held for investment at December 31, 2017 $46.1 December 31, 2017 $696,000 $47.2 $1.8 The following table sets forth, as of December 31, 2018 2017, not not Allowance for Credit Losses and Recorded Investment in Loans Receivable December 31, 2018 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm and Land Farmland Residential Residential Nonresidential Commercial Consumer Total Allowance for credit losses: Beginning Balance $ 1,421 $ 76 $ 1,284 $ 144 $ 2,323 $ 3,147 $ 370 $ 8,765 Charge-offs (90 ) - (294 ) - - - (88 ) (472 ) Recoveries 398 - 18 - 13 28 80 537 Provision (139 ) 28 530 92 379 1,278 222 2,390 Ending Balance $ 1,590 $ 104 $ 1,538 $ 236 $ 2,715 $ 4,453 $ 584 $ 11,220 Ending Balance: Individually evaluated for impairment $ - $ - $ 96 $ - $ 47 $ 1,112 $ 25 $ 1,280 Collectively evaluated for impairment $ 1,590 $ 104 $ 1,442 $ 236 $ 2,668 $ 3,341 $ 559 $ 9,940 Purchased Credit Impaired (1) $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 211,054 $ 45,989 $ 270,583 $ 39,273 $ 518,660 $ 363,640 $ 79,270 $ 1,528,469 Ending Balance: Individually evaluated for impairment $ 32 $ 112 $ 2,728 $ - $ 4,155 $ 5,208 $ 125 $ 12,360 Collectively evaluated for impairment $ 211,022 $ 45,713 $ 267,761 $ 39,273 $ 507,506 $ 354,985 $ 79,145 $ 1,505,405 Purchased Credit Impaired (1) $ - $ 164 $ 94 $ - $ 6,999 $ 3,447 $ - $ 10,704 ( 1 December 31, 2017 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm and Land Farmland Residential Residential Nonresidential Commercial Consumer Total Allowance for credit losses: Beginning balance $ 933 $ 75 $ 1,228 $ 172 $ 2,314 $ 3,039 $ 401 $ 8,162 Charge-offs (2 ) - (184 ) - (617 ) (2,945 ) (36 ) (3,784 ) Recoveries 1 - 48 - 23 40 38 150 Provision 489 1 192 (28 ) 603 3,013 (33 ) 4,237 Ending Balance $ 1,421 $ 76 $ 1,284 $ 144 $ 2,323 $ 3,147 $ 370 $ 8,765 Ending Balance: Individually evaluated for impairment $ 36 $ - $ 125 $ - $ 46 $ 329 $ - $ 536 Collectively evaluated for impairment $ 1,385 $ 76 $ 1,125 $ 144 $ 2,277 $ 2,818 $ 370 $ 8,195 Purchased Credit Impaired (1) $ - $ - $ 34 $ - $ - $ - $ - $ 34 Loans receivable: Ending Balance $ 143,535 $ 10,480 $ 157,505 $ 20,717 $ 337,699 $ 254,427 $ 50,921 $ 975,284 Ending Balance: Individually evaluated for impairment $ 92 $ - $ 2,817 $ - $ 5,831 $ 4,268 $ 441 $ 13,449 Collectively evaluated for impairment $ 143,443 $ 10,480 $ 154,480 $ 20,717 $ 331,380 $ 250,159 $ 50,480 $ 961,139 Purchased Credit Impaired (1) $ - $ - $ 208 $ - $ 488 $ - $ - $ 696 ( 1 Management further disaggregates the loan portfolio segments into classes of loans, which are based on the initial measurement of the loan, risk characteristics of the loan and the method for monitoring and assessing the credit risk of the loan. As of December 31, 2018 2017, Credit Quality Indicators December 31, 2018 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 209,027 $ 718 $ 1,277 $ 32 $ 211,054 Farmland 45,563 153 161 112 45,989 1-4 family residential 260,325 4,601 2,929 2,728 270,583 Multi-family residential 39,237 - 36 - 39,273 Nonfarm nonresidential 494,698 14,421 3,510 6,031 518,660 Commercial 347,839 5,690 7,448 2,663 363,640 Consumer 77,731 1,180 234 125 79,270 Total $ 1,474,420 $ 26,763 $ 15,595 $ 11,691 $ 1,528,469 December 31, 2017 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 141,128 $ 1,953 $ 362 $ 92 $ 143,535 Farmland 10,480 - - - 10,480 1-4 family residential 148,845 4,657 1,574 2,429 157,505 Multi-family residential 20,677 - 40 - 20,717 Nonfarm nonresidential 325,216 4,861 1,687 5,935 337,699 Commercial 228,157 20,681 1,951 3,638 254,427 Consumer 49,787 672 21 441 50,921 Total $ 924,290 $ 32,824 $ 5,635 $ 12,535 $ 975,284 The above classifications follow regulatory guidelines and can generally be described as follows: ● Pass loans are of satisfactory quality. ● Special mention loans have an existing weakness that could cause future impairment, including the deterioration of financial ratios, past due status, questionable management capabilities and possible reduction in the collateral values. ● Substandard loans have an existing specific and well defined weakness that may may ● Doubtful loans have specific weaknesses that are severe enough to make collection or liquidation in full highly questionable and improbable. As of December 31, 2018 2017, 90 $1.9 $132,000, December 31, 2018 2017, $11.7 $12.5 90 The following table reflects certain information with respect to the loan portfolio delinquencies by loan class and amount as of December 31, 2018 2017. 90 Aged Analysis of Past Due Loans Receivable December 31, 2018 (Dollars in thousands) Recorded Greater Investment Over 30-59 Days 60-89 Days Than 90 Days Total Total Loans 90 Days Past Due Past Due Past Due Past Due Past Due Current Receivable and Still Accruing Real Estate Loans: Construction and land $ 325 $ 13 $ 89 $ 427 $ 210,627 $ 211,054 $ 60 Farmland - 96 - 96 45,893 45,989 - 1-4 family residential 1,596 588 1,400 3,584 266,999 270,583 270 Multi-family residential 36 - - 36 39,237 39,273 - Nonfarm nonresidential 2,437 - 3,967 6,404 512,256 518,660 450 Commercial 328 287 3,241 3,856 359,784 363,640 1,038 Consumer 237 89 106 432 78,838 79,270 58 Total $ 4,959 $ 1,073 $ 8,803 $ 14,835 $ 1,513,634 $ 1,528,469 $ 1,876 December 31, 2017 (Dollars in thousands) Recorded Greater Investment Over 30-59 Days 60-89 Days Than 90 Days Total Total Loans 90 Days Past Due Past Due Past Due Past Due Past Due Current Receivable and Still Accruing Real Estate Loans: Construction and land $ - $ - $ 91 $ 91 $ 143,444 $ 143,535 $ - Farmland - - - - 10,480 10,480 - 1-4 family residential 470 319 939 1,728 155,777 157,505 73 Multi-family residential - - - - 20,717 20,717 - Nonfarm nonresidential 2,344 103 3,329 5,776 331,923 337,699 - Commercial - - 3,274 3,274 251,153 254,427 59 Consumer 6 - 367 373 50,548 50,921 - Total $ 2,820 $ 422 $ 8,000 $ 11,242 $ 964,042 $ 975,284 $ 132 Loan Receivables on Nonaccrual Status December 31, 2018 2017 (Dollars in thousands) Real Estate Loans: Construction and land $ 32 $ 92 Farmland 112 - 1-4 family residential 2,728 2,429 Multi-family residential - - Nonfarm nonresidential 6,031 5,935 Commercial 2,663 3,638 Consumer 125 441 Total $ 11,691 $ 12,535 The following is a summary of information pertaining to impaired loans as of December 31, 2018 2017. $254,000 $247,000 December 31, 2018 2017, December 31, 2018 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ - $ - $ - $ 22 Farmland - - - - 1-4 family residential 363 451 96 303 Multi-family residential - - - - Nonfarm nonresidential 447 501 47 367 Other Loans: Commercial 1,883 2,935 1,112 547 Consumer 25 25 25 2 Total $ 2,718 $ 3,912 $ 1,280 $ 1,241 With no allowance recorded: Real Estate Loans: Construction and land $ 32 $ 56 $ - $ 15 Farmland 112 193 - 9 1-4 family residential 2,365 3,975 - 2,708 Multi-family residential - - - - Nonfarm nonresidential 3,708 3,833 - 5,240 Other Loans: Commercial 3,325 4,198 - 5,350 Consumer 100 144 - 261 Total $ 9,642 $ 12,399 $ - $ 13,583 Total Impaired Loans: Real Estate Loans: Construction and land $ 32 $ 56 $ - $ 37 Farmland 112 193 - 9 1-4 family residential 2,728 4,426 96 3,011 Multi-family residential - - - - Nonfarm nonresidential 4,155 4,334 47 5,607 Other Loans: Commercial 5,208 7,133 1,112 5,897 Consumer 125 169 25 263 Total $ 12,360 $ 16,311 $ 1,280 $ 14,824 December 31, 2017 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ 90 $ 90 $ 36 $ 74 Farmland - - - - 1-4 family residential 491 540 125 787 Multi-family residential - - - - Nonfarm nonresidential 316 341 46 462 Other Loans: Commercial 539 572 329 502 Consumer - - - 5 Total $ 1,436 $ 1,543 $ 536 $ 1,830 With no allowance recorded: Real Estate Loans: Construction and land $ 3 $ 9 $ - $ 44 Farmland - - - - 1-4 family residential 2,325 2,744 - 2,188 Multi-family residential - - - - Nonfarm nonresidential 5,515 5,653 - 3,402 Other Loans: Commercial 3,729 5,581 - 5,898 Consumer 441 472 - 243 Total $ 12,013 $ 14,459 $ - $ 11,775 Total Impaired Loans: Real Estate Loans: Construction and land $ 93 $ 99 $ 36 $ 118 Farmland - - - - 1-4 family residential 2,816 3,284 125 2,975 Multi-family residential - - - - Nonfarm nonresidential 5,831 5,994 46 3,864 Other Loans: Commercial 4,268 6,153 329 6,400 Consumer 441 472 - 248 Total $ 13,449 $ 16,002 $ 536 $ 13,605 The Company elected to account for certain loans acquired in business combinations as acquired impaired loans under ASC 310 30 The following table presents the changes in the carrying amount of the purchased impaired credits accounted for under ASC 310 30 Purchased Impaired Credits (Dollars in thousands) Carrying amount - December 31, 2016 $ 1,776 Payments received, net of discounts realized (924 ) Purchased impaired credit participation interest sales proceeds, net of discount realized 511 Charge-offs (667 ) Carrying amount - December 31, 2017 696 Carrying amount of purchased impaired credits acquired in MBI acquisition 5,798 Carrying amount of purchased impaired credits acquired in RSBI acquisition 4,533 Payments received, net of discounts realized (507 ) Purchased impaired credit participation interest sales proceeds, net of discount realized 210 Charge-offs (26 ) Carrying amount - December 31, 2018 $ 10,704 The Bank seeks to assist customers that are experiencing financial difficulty by renegotiating loans within lending regulations and guidelines. The Bank makes loan modifications, primarily utilizing internal renegotiation programs via direct customer contact, that manage customers’ debt exposures held only by the Bank. Additionally, the Bank makes loan modifications with customers who have elected to work with external renegotiation agencies and these modifications provide solutions to customers’ entire unsecured debt structures. During the periods ended December 31, 2018 2017, Once modified in a troubled debt restructuring, a loan is generally considered impaired until its contractual maturity. At the time of the restructuring, the loan is evaluated for an asset-specific allowance for credit losses. The Bank continues to specifically reevaluate the loan in subsequent periods, regardless of the borrower’s performance under the modified terms. If a borrower subsequently defaults on the loan after it is restructured, the Bank provides an allowance for credit losses for the amount of the loan that exceeds the value of the related collateral. The following tables present informative data regarding troubled debt restructurings as of December 31, 2018 2017. Modifications as of December 31, 2018: Pre-Modification Post-Modification Number Outstanding Outstanding of Recorded Recorded Contracts Investment Investment (Dollars in thousands) Troubled Debt Restructuring Real Estate Loans: 1-4 family residential 1 $ - $ - Nonfarm nonresidential 3 2,412 2,308 Other Loans: Commercial 6 5,914 3,512 Total 10 $ 8,326 $ 5,820 Modifications as of December 31, 2017: Pre-Modification Post-Modification Number Outstanding Outstanding of Recorded Recorded Contracts Investment Investment (Dollars in thousands) Troubled Debt Restructuring Real Estate Loans: 1-4 family residential 2 $ 703 $ 455 Other Loans: Commercial 4 4,498 2,605 Total 6 $ 5,201 $ 3,060 The Bank had $79,000 $3.3 December 31, 2018 2017,

Note 8 - Premises and Equipment

Note 8 - Premises and Equipment -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 8 – Premises and Equipment – Bank premises and equipment at December 31, 2018 2017 2018 2017 (Dollars in thousands) Land $ 2,984 $ 2,098 Buildings and Leasehold Improvements 15,473 7,143 Furniture and Equipment 9,373 5,697 Total Bank Premises and Equipment 27,830 14,938 Less: Accumulated Depreciation (12,716 ) (6,158 ) Total Bank Premises and Equipment, net $ 15,114 $ 8,780 The provision for depreciation and amortization charged to operating expenses was $1.2 $1.2 $1.3 December 31, 2018, 2017 2016,

Note 9 - Goodwill and Other Int

Note 9 - Goodwill and Other Intangible Assets -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 9 - Goodwill and Other Intangible Assets – Goodwill was acquired in acquisitions during the years ended December 31, 2018 December 31, 2015, December 31, 2018 2017 $49.5 $6.8 December 31, 2018. not Core deposit intangibles were acquired in conjunction with the business combinations. A summary of the core deposit intangible asset as of December 31, 2018 2017 2018 2017 (Dollars in thousands) Gross Carrying Amount $ 2,762 $ 2,762 Acquisitions 6,441 - Less: Accumulated Amortization (1,318 ) (759 ) Net Carrying Amount $ 7,885 $ 2,003 Amortization expense on the core deposit intangible asset recorded in other expenses totaled approximately $559,000, $276,000 $276,000 December 31, 2018, 2017 2016, December 31, (Dollars in thousands) 2019 $ 920 2020 920 2021 920 2022 920 2023 920 Thereafter 3,285 Total Core Deposit Intangible $ 7,885

Note 10 - Deposits -

Note 10 - Deposits -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 10 – Deposits – Deposit accounts at December 31, 2018 2017 2018 2017 (Dollars in thousands) Noninterest Bearing - DDA $ 382,354 $ 264,646 Noninterest Bearing Deposits 382,354 264,646 Interest Bearing - DDA 40,969 40,603 NOW and Super NOW Accounts 310,527 139,302 Money Market Accounts 334,763 219,035 Savings Accounts 94,211 37,538 Certificates of Deposit Over $250,000 160,145 90,530 Other Certificates of Deposit 410,965 263,879 Interest Bearing Deposits 1,351,580 790,887 Total Deposits $ 1,733,934 $ 1,055,533 Approximately 65.6% December 31, 2018 2019 34.4% 2020 At December 31, 2018 2017, three $146.2 $111.2 8.4% 10.5% $111.8 $78.3 December 31, 2018 2017, $30.9 $23.1 December 31, 2018 2017, $263.8 $147.7 December 31, 2018 2017,

Note 11 - Borrowings -

Note 11 - Borrowings -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 1 1 – Borrowings – The Bank had outstanding advances from the Federal Home Loan Bank (FHLB) of $55.0 $75.0 December 31, 2018 2017, One fixed rate loan of $30.0 December 31, 2018 2017, 2.41% November 2022. One fixed rate loan of $25.0 December 31, 2018, 2.54% June 2019. One fixed rate loan of $15.0 December 31, 2017, 1.90% December 2018, June 2018, 2013. One fixed rate loan of $30.0 December 31, 2017, 1.53% March 2018. These advances are collateralized by the Bank’s investment in Federal Home Loan Bank stock and a blanket lien on qualifying loans in the Bank’s loan portfolio consisting of performing 1 4 $544.0 December 31, 2018 $351.6 The Bank has outstanding lines of credit with several of its correspondent banks available to assist in the management of short-term liquidity. These agreements provide for interest based upon the federal funds rate on the outstanding balance. Total available lines of credit as of December 31, 2018 2017 $126.0 $113.5 no December 31, 2018 2017. On September 12, 2016, $3.0 September 12, 2026. December 2018. nine $300,000 September 12, 2017, one $303,000 September 12, 2026. $2.7 December 31, 2017. 4.50% December 31, 2017, FNBB also allowed the Company to borrow on a revolving basis up to $5.0 September 12, 2016, December 2018. $862,000 December 31, 2017. 4.50% December 31, 2017, On December 17, 2018, $25.0 6.75% 2033.

Note 12 - Securities Sold Under

Note 12 - Securities Sold Under Agreements to Repurchase -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	Note 1 2 – Securities Sold Under Agreements to Repurchase – At December 31, 2018 2017, one 2.5% 7.0% 2024 2040. $12.2 $1.9 December 31, 2018 2017,

Note 13 - Income Taxes -

Note 13 - Income Taxes -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 1 3 – Income Taxes – The consolidated provision (credit) for income taxes consists of the following at December 31, 2018, 2017 2016: 2018 2017 2016 (Dollars in thousands) Provision for Current Taxes - Federal $ 3,681 $ 977 $ 660 Provision (Credit) for Deferred Taxes (402 ) 1,458 953 Adjustment to Deferred Taxes for Enactment of 21% Federal Statutory Rate on December 22, 2017 - 1,668 - Total Provision for Income Taxes $ 3,279 $ 4,103 $ 1,613 The provision (credit) for federal income taxes differs from the amount computed by applying federal statutory rates to income from operations as indicated in the following analysis at December 31, 2018, 2017 2016: 2018 2017 2016 (Dollars in thousands) Federal Statutory Income Tax $ 3,648 $ 3,043 $ 2,286 Tax Exempt Income (512 ) (701 ) (708 ) Adjustment to Deferred Taxes for Enactment of 21% Federal Statutory Rate on December 22, 2017 - 1,668 - Other - Net 143 93 35 Total Provision for Income Taxes $ 3,279 $ 4,103 $ 1,613 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of the deferred tax assets (liabilities) are as follows: 2018 2017 (Dollars in thousands) Allowance for Loan Losses $ 2,356 $ 1,841 Acquried Loans Fair Market Value Adjustment 1,397 470 Acquired Securities Difference in Basis (241 ) (450 ) Amortization of Start-Up Costs 17 26 Stock Warrants and Options 718 693 Depreciation (517 ) (476 ) Interest on Acquired Nonaccrual Loans - 25 Unrealized Loss on Securities 922 437 Other Real Estate 55 35 Core Deposit Intangible (1,656 ) (421 ) Deposit Premium 67 - Deferred Compensation 548 473 Alternative Minimum Tax Credit 193 310 Branch Closures (47 ) - Net Operating Loss Carryforward 36 42 Net Deferred Tax Asset $ 3,848 $ 3,005 The Company acquired certain deferred tax attributes and liabilities as a result of its merger with AGFC, including a net operating loss (“NOL”) carryforward of $287,000 $984,000. may December 31, 2018 $172,000 2033. $193,000 December 31, 2018 December 22, 2017 2018, 2019, 2020. not 50% 2018, 2019, 2020, 100% 2021.

Note 14 - Accumulated Other Com

Note 14 - Accumulated Other Comprehensive Income (Loss) -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 14 The following is a summary of the changes in the balances of each component of accumulated other comprehensive income (loss) for the years ended December 31, 2018 2017: 2018 2017 (Dollars in thousands) Unrealized Gains (Losses) on Securities Available for Sale: Balance at Beginning of Year $ (1,644 ) $ (2,330 ) Other Comprehensive Income (Loss) Before Reclassifications - Net of Tax (1,831 ) 937 Reclassification Adjustment for Gains Realized - Net of Tax 6 20 Other Comprehensive Income (Loss) (1,825 ) 957 Reclassify Stranded Tax Effects - (271 ) Balance at End of Year $ (3,469 ) $ (1,644 )

Note 15 - Shareholders' Equity

Note 15 - Shareholders' Equity and Regulatory Matters -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 15 Equity and Regulatory Matters – Shareholders’ Equity of the Company includes the undistributed earnings of the Bank. The Company pays dividends from its assets, which are provided primarily by dividends from the Bank. Certain restrictions exist regarding the ability of the Bank to pay cash distributions. Louisiana statutes require approval to pay distributions in excess of a bank’s earnings in the current year plus retained net profits for the preceding year. The Company paid quarterly common stock dividends totaling $0.30 $0.23 December 31, 2018 2017, The Company and the Bank are subject to various regulatory capital requirements administered by federal and state banking agencies. Failure to meet minimum regulatory capital requirements can initiate certain mandatory, and possible additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s and the Bank’s financial statements. Under the regulatory capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines involving quantitative measures of assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification under the prompt corrective action guidelines are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Prompt corrective action provisions are not Quantitative measures established by regulation to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios. As detailed below, as of December 31, 2018 2017, As of December 31, 2018 2017, no The following is a summary of the Company’s (consolidated) and the Bank’s actual capital amounts and ratios at December 31, 2018 2017. To Be Well Capitalized Under For Capital Prompt Corrective Business First Bancshares, Inc. (Consolidated) Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2018: Total Capital (to Risk-Weighted Assets) $ 242,144 13.91 % N/A N/A N/A N/A Tier I Capital (to Risk-Weighted Assets) $ 205,924 11.83 % N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 205,924 11.83 % N/A N/A N/A N/A Tier I Leveraged Capital (to Average Assets) $ 205,924 11.66 % N/A N/A N/A N/A December 31, 2017: Total Capital (to Risk-Weighted Assets) $ 181,565 15.23 % N/A N/A N/A N/A Tier I Capital (to Risk-Weighted Assets) $ 172,800 14.49 % N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 172,800 14.49 % N/A N/A N/A N/A Tier I Leveraged Capital (to Average Assets) $ 172,800 13.53 % N/A N/A N/A N/A To Be Well Capitalized Under For Capital Prompt Corrective Business First Bank Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2018: Total Capital (to Risk-Weighted Assets) $ 224,356 12.90 % $ 139,126 8.00 % $ 173,908 10.00 % Tier I Capital (to Risk-Weighted Assets) $ 213,136 12.26 % $ 104,345 6.00 % $ 139,126 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 213,136 12.26 % $ 78,259 4.50 % $ 113,040 6.50 % Tier I Leveraged Capital (to Average Assets) $ 213,136 12.08 % $ 70,592 4.00 % $ 88,241 5.00 % December 31, 2017: Total Capital (to Risk-Weighted Assets) $ 120,806 10.24 % $ 94,377 8.00 % $ 117,971 10.00 % Tier I Capital (to Risk-Weighted Assets) $ 112,041 9.50 % $ 70,783 6.00 % $ 94,377 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 112,041 9.50 % $ 53,087 4.50 % $ 76,681 6.50 % Tier I Leveraged Capital (to Average Assets) $ 112,041 8.78 % $ 51,040 4.00 % $ 63,800 5.00 %

Note 16 - Stock Based Compensat

Note 16 - Stock Based Compensation -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 16 Equity Incentive Plan The Company previously granted options to its employees under its 2006 December 22, 2016. June 29, 2017, 2017 500,000 may December 31, 2018, no 500,000 Restricted Stock Awards The Company issues restricted stock under various plans for certain officers and other key employees. The restricted stock awards may not During the years ended December 31, 2018 2017, three December 31, 2018 2017, $766,000 $129,000 December 31, 2018 2017, $1.1 $92,000. The table below summarizes the restricted stock award activity for the period presented. Year Ended December 31, 2018 Year Ended December 31, 2017 Weighted Average Weighted Average Shares Grant Date Fair Value Shares Grant Date Fair Value Balance, at Beginning of Period 8,662 $ 17.00 - $ - Granted 39,789 20.00 12,981 17.00 Forfeited - - - - Earned and Issued (17,449 ) 19.26 (4,319 ) 17.00 Balance, at End of Period 31,002 $ 19.58 8,662 $ 17.00 Stock Grants During the years ended December 31, 2018 2017, 3,750 4,410 December 31, 2018, 5,552 1,000 December 31, 2017 ( December 31, 2018 $75,000 $140,000, $75,000 $17,000, December 31, 2017. Stock Warrants In connection with the organization of the Company and the Bank, stock warrants were issued to organizers. The warrants may 101,000 $10 February 1, 2011 2016. February 1, 2016 February 2, 2019, $48,000 At December 31, 2018 2017, 87,625 $10.00 December 31, 2018, 87,625 no February 1, 2016 $10 409A 1986, February 2, 2019 Using the Black-Scholes pricing model for the 87,625 $2.50 1%, 6.5 5.04%, 13.19%. Stock Options In 2006, 1,500,000 ten 2006 December 22, 2016 no Compensation expense recognized as a result of vesting was approximately $119,000 $207,000 2018 2017, The Company uses the Black-Scholes option pricing model to estimate the calculated value of the various share-based awards for the year ended December 31, 2016. no December 31, 2018 2017, December 22, 2016. The following is an analysis of the activity related to the stock options: Years Ended December 31, 2018 2017 Number of Weighted Average Number of Weighted Average Options Exercise Price Options Exercise Price Outstanding Options, at Beginning of Period 831,080 $ 12.73 998,480 $ 12.82 Granted - - - - Exercised (49,000 ) 12.42 - - Forfeited or Expired (2,000 ) 17.11 (167,400 ) 13.25 Outstanding Options, at End of Period 780,080 $ 12.74 831,080 $ 12.73 Exerciseable, at End of Period 761,747 $ 12.64 784,698 $ 12.49 At December 31, 2018, 761,747 $12.64 18,333 $81,000 two In December 2017, 105,250 December 2017 January 15, 2021. $63,000 December 20, 2016 330,000 December 22, 2016 January 15, 2020. $168,000 409A 1986,

Note 17 - Employee Benefit Plan

Note 17 - Employee Benefit Plans -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 17 Defined Contribution Plan The Bank has a defined contribution plan qualified under Internal Revenue Code 401 may 4% $690,000, $542,000 $467,000 December 31, 2018, 2017 2016, Deferred Compensation The Company has established certain unfunded nonqualified deferred compensation agreements for the purpose of providing deferred compensation as retirement benefits for a select group of management. At December 31, 2018 2017, $2.4 $2.1 $224,000 $209,000 December 31, 2018 2017, December 31, 2016, $339,000

Note 18 - Other Expenses -

Note 18 - Other Expenses -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	Note 18 An analysis of Other Expenses is as follows for the years ended December 31, 2018, 2017 2016: 2018 2017 2016 (Dollars in thousands) Business Development $ 1,239 $ 1,193 $ 1,253 Communications 885 830 872 Ad Valorem Shares Tax 1,135 804 650 Data Processing Fees 1,557 1,537 1,528 Directors Fees 436 400 337 Insurance 256 283 301 Legal and Professional Fees 1,695 1,159 1,806 Office Supplies and Printing 578 421 455 Regulatory Assessments 1,359 904 847 Taxes and Licenses 201 11 24 Merger and Conversion Costs 3,024 129 8 Other 4,156 2,829 2,943 Total Other Expenses $ 16,521 $ 10,500 $ 11,024

Note 19 - Financial Instruments

Note 19 - Financial Instruments With Off-balance-sheet Risk -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Financial Instruments with Off-Balance Sheet Risk [Text Block]	Note 19 In the normal course of business, the Bank is a party to financial instruments with off-balance-sheet risk to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby and commercial letters of credit which are not The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby and commercial letters of credit is represented by the contractual amount of those instruments. The Bank’s policy for obtaining collateral, and the nature of such collateral, is essentially the same as that involved in making commitments to extend credit. The Bank uses the same credit policies in making such commitments and conditional obligations as it does for instruments that are included in the balance sheet. In the normal course of business, the Bank has made commitments to extend credit of approximately $322.5 $11.5 December 31, 2018.

Note 20 - Concentrations of Cre

Note 20 - Concentrations of Credit -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	Note 20 The majority of the Bank’s business activities are with customers in the Bank’s market area, which consists primarily of East and West Baton Rouge, Bossier, Caddo, St. Tammany, Lafayette, Calcasieu, Terrebonne, Jefferson, Webster, Richland and adjacent parishes, and the Dallas, Texas area. The majority of such customers are depositors of the Bank. The concentrations of credit by type of loan are shown in Note 7. not Within the loan portfolio, the Bank has a concentration of credits secured by real estate. The Bank had extended credit secured by non-farm non-residential real estate totaling approximately $518.7 $337.7 33.9% 34.6% December 31, 2018 2017, $211.1 $143.5 13.8% 14.7% December 31, 2018 2017, The Bank maintains amounts on deposit and federal funds sold with correspondent banks which may

Note 21 - Commitments -

Note 21 - Commitments -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Commitments Disclosure [Text Block]	Note 21 Leases The Bank leases certain branch offices through non-cancelable operating leases with terms that range from one ten $2.5 $1.8 $1.5 December 31, 2018, 2017 2016, Future minimum lease payments under these leases are as follows: December 31, (Dollars in thousands) 2019 $ 2,366 2020 1,678 2021 1,409 2022 1,215 2023 and Thereafter 5,830 Total Future Minimum Lease Payments $ 12,498 SBIC Capital Commitment The SBIC is a program initiated by the Small Business Administration (SBA) in 1958 first The Bank has agreed to participate as an investor with McLarty Capital Partners SBIC, L.P. (McLarty), McLarty Capital Partners SBIC II, L.P. (McLarty II), Bluehenge Capital Secured Debt SBIC, L.P. (Bluehenge) and New Louisiana Angel Fund 2, December 31, 2018 McLarty McLarty II Bluehenge New Louisiana (Dollars in thousands) Total Capital Commitment $ 2,000 $ 2,500 $ 1,500 $ 50 Capital Called $ 1,802 $ 1,604 $ 1,102 $ 13 Remaining Unfunded Capital Commitment $ 198 $ 896 $ 398 $ 37 Federal Home Loan Bank Letters of Credit The Bank had outstanding letters of credit on behalf of others from the FHLB of $137.3 $81.0 December 31, 2018 2017, December 31, 2018 Two letters of credit totaling $25.0 April 2019. Four letters of credit totaling $16.9 May 2019. One letter of credit of $157,000 August 2019. One letter of credit of $35.0 September 2019. Three letters of credit totaling $60.3 December 2019.

Note 22 - Related Party Transac

Note 22 - Related Party Transactions -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 22 In the ordinary course of business, the Bank has granted loans to directors, officers and their affiliates. Such loans were made on substantially the same terms as those prevailing at the time for comparable transactions with other customers. Such loans amounted to $27.4 $24.0 December 31, 2018 2017, The activity in loans to directors, officers and their affiliates is as follows: 2018 2017 (Dollars in thousands) Balance - Beginning of Year $ 24,047 $ 15,139 New Loans 13,478 14,283 Repayments (10,166 ) (5,375 ) Balance - End of Year $ 27,359 $ 24,047 Related party deposits totaled $35.5 $15.9 December 31, 2018 2017,

Note 23 - Fair Value of Financi

Note 23 - Fair Value of Financial Instruments -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 23 Fair Value Disclosures The Company groups its financial assets and liabilities measured at fair value in three three ● Level 1 ● Level 2 ● Level 3 Recurring Basis Fair values of investment securities available for sale were primarily measured using information from a third The following tables present the balance of assets and liabilities measured on a recurring basis as of December 31, 2018 2017. not Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2018 Available for Sale: U.S. Government Agency Securities $ 17,439 $ - $ 17,439 $ - Corporate Securities 12,692 - 12,692 - Mortgage-Backed Securities 165,618 - 165,618 - Municipal Securities 113,767 - 105,383 8,384 Other Securities - - - - Total $ 309,516 $ - $ 301,132 $ 8,384 December 31, 2017 Available for Sale: U.S. Government Agency Securities $ 8,953 $ - $ 8,953 $ - Corporate Securities 13,041 - 13,041 - Mortgage-Backed Securities 79,941 - 79,941 - Municipal Securities 76,479 - 67,817 8,662 Other Securities 734 - 734 - Total $ 179,148 $ - $ 170,486 $ 8,662 Nonrecurring Basis The Company has segregated all financial assets and liabilities that are measured at fair value on a nonrecurring basis into the most appropriate level within the fair value hierarchy based on the inputs used to determine the fair value at the measurement date in the table below. The Company did not The fair value of the impaired loans is measured at the fair value of the collateral for collateral-dependent loans. Impaired loans are Level 2 2. Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2018 Assets: Impaired Loans $ 21,557 $ - $ 21,557 $ - Repossessed Assets 1,920 - 1,920 - Total $ 23,477 $ - $ 23,477 $ - December 31, 2017 Assets: Impaired Loans $ 13,576 $ - $ 13,576 $ - Repossessed Assets 227 - 227 - Total $ 13,803 $ - $ 13,803 $ - Fair Value Financial Instruments The fair value of a financial instrument is the current amount that would be exchanged between willing parties, other than in a forced liquidation. Fair value is best determined based upon quoted market prices. However, in many instances, there are no not may not may not The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value: Cash and Short-Term Investments – For those short-term instruments, the carrying amount is a reasonable estimate of fair value. Securities – Fair value of securities is based on quoted market prices. If a quoted market price is not Loans – The fair value for loans is estimated using discounted cash flow analyses, with interest rates currently being offered for similar loans to borrowers with similar credit rates. Loans with similar classifications are aggregated for purposes of the calculations. The allowance for loan losses, which was used to measure the credit risk, is subtracted from loans. Cash Value of Bank-Owned Life Insurance (BOLI) – The carrying amount approximates its fair value. Other Equity Securities – The carrying amount approximates its fair value. Deposits – The fair value of demand deposits and certain money market deposits is the amount payable at the reporting date. The fair value of fixed-maturity certificates of deposit is estimated using discounted cash flow analyses, with interest rates currently offered for deposits of similar remaining maturities. Borrowings – The fair value of FHLB advances and other long-term borrowings is estimated using the rates currently offered for advances of similar maturities. The carrying amount of short-term borrowings maturing within ninety Commitments to Extend Credit and Standby and Commercial Letters of Credit – The fair values of commitments to extend credit and standby and commercial letters of credit do not The estimated approximate fair values of the Bank’s financial instruments as of December 31, 2018 2017 Carrying Total Amount Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2018 Financial Assets: Cash and Short-Term Investments $ 137,908 $ 137,908 $ 137,908 $ - $ - Securities 309,516 309,516 - 301,132 8,384 Mortgage Loans Held for Sale 58 58 - 58 - Loans - Net 1,517,249 1,495,454 - - 1,495,454 Cash Value of BOLI 31,882 31,882 - 31,882 - Other Equity Securities 9,282 9,282 - - 9,282 Total $ 2,005,895 $ 1,984,100 $ 137,908 $ 333,072 $ 1,513,120 Financial Liabilities: Deposits $ 1,733,934 $ 1,717,698 $ - $ - $ 1,717,698 Borrowings 92,229 104,930 - 104,930 - Total $ 1,826,163 $ 1,822,628 $ - $ 104,930 $ 1,717,698 December 31, 2017 Financial Assets: Cash and Short-Term Investments $ 116,411 $ 116,411 $ 116,411 $ - $ - Securities 179,148 179,148 - 170,486 8,662 Mortgage Loans Held for Sale 201 201 - 201 - Loans - Net 966,519 952,113 - - 952,113 Cash Value of BOLI 23,200 23,200 - 23,200 - Other Equity Securities 8,627 8,627 - - 8,627 Total $ 1,294,106 $ 1,279,700 $ 116,411 $ 193,887 $ 969,402 Financial Liabilities: Deposits $ 1,055,533 $ 1,046,096 $ - $ - $ 1,046,096 Borrowings 80,501 81,059 - 81,059 - Total $ 1,136,034 $ 1,127,155 $ - $ 81,059 $ 1,046,096

Note 24 - Litigation and Contin

Note 24 - Litigation and Contingencies -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Contingencies Disclosure [Text Block]	Note 24 In the normal course of business, the Bank is involved in various legal proceedings. In the opinion of management and counsel, the disposition or ultimate resolution of such proceedings would not

Note 25 - Subsequent Events -

Note 25 - Subsequent Events -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	Note 25 Events – The Company evaluated subsequent events and transactions for potential recognition or disclosure in the financial statements through the date which the financial statements were available to be issued. This evaluation did not

Note 26 - Financial Statements

Note 26 - Financial Statements - Parent Company Only -	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 26 The balance sheets and statements of income for Business First Bancshares, Inc. (Parent Company) are as follows: BALANCE SHEETS AS OF DECEMBER 31, 2018 2017 (Dollars in thousands) 2018 2017 Assets: Cash $ 14,643 $ 62,727 Investment in Subsidiaries 267,270 119,176 Other Assets 3,217 2,121 Total Assets $ 285,130 $ 184,024 Liabilities: Short Term Borrowings $ - $ 862 Accrued Interest Payable 69 7 Long Term Borrowings - 2,700 Subordinated Debt 25,000 - Other Liabilities 3 520 Total Liabilities 25,072 4,089 Shareholders' Equity: Common Stock 13,213 10,232 Additional Paid-in Capital 212,332 144,172 Retained Earnings 37,982 27,175 Accumulated Other Comprehensive Loss (3,469 ) (1,644 ) Total Shareholders' Equity 260,058 179,935 Total Liabilities and Shareholders' Equity $ 285,130 $ 184,024 STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2018, 2017 2016 (Dollars in thousands) 2018 2017 2016 Income: Interest Income $ 46 $ - $ - Expenses: Interest Expense 237 155 99 Other Operating Expenses 3,275 544 1,365 Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries (3,466 ) (699 ) (1,464 ) Income Tax Expense (Benefit) (623 ) 233 (498 ) Income (Loss) before Equity in Undistributed Net Income of Subsidiaries (2,843 ) (932 ) (966 ) Equity in Undistributed Net Income of Subsidiaries 16,934 5,780 6,077 Net Income $ 14,091 $ 4,848 $ 5,111

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of Business First Bancshares, Inc. and its wholly-owned subsidiary, Business First Bank (the Bank), and the Bank’s wholly-owned subsidiary, Business First Insurance, LLC (collectively, the Company). All significant intercompany balances and transactions have been eliminated.
Nature of Operations [Policy Text Block]	Nature of Operations The Bank operates out of full-service banking centers in markets across Louisiana and in Dallas, Texas. As a state bank, it is subject to regulation by the Office of Financial Institutions, State of Louisiana, and the Federal Deposit Insurance Corporation, and undergoes periodic examinations by these agencies. The Company is also regulated by the Federal Reserve and is subject to periodic examinations. On January 1, 2018, $56.2 $23.20 December 31, 2017, $317.4 $192.7 $264.0 $30.6 two After the close of business on November 30, 2018, 1,679,559 $42.4 November 30, 2018, $316.5 $191.0 $290.0 $25.4
Use of Estimates, Policy [Policy Text Block]	Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may not may not may not The Bank’s loans are generally secured by specific items of collateral including real property, business assets, and consumer assets. Although the Bank has a diversified loan portfolio, a substantial portion of its debtors’ ability to honor their contracts is dependent on local economic conditions in the Bank’s market area. While management uses available information to recognize losses on loans, further reductions in the carrying amounts of loans may may Because of these factors, it is reasonably possible that the estimated losses on loans may
Business Combinations Policy [Policy Text Block]	Acquisition Accounting Acquisitions are accounted for under the purchase method of accounting. Purchased assets and assumed liabilities are recorded at their respective acquisition date fair values, and identifiable intangible assets are recorded at fair value. If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Fair values are subject to refinement for up to one
Investment, Policy [Policy Text Block]	Securities Management determines the appropriate classification of debt securities (held to maturity, available for sale or trading) at the time of purchase and re-evaluates this classification quarterly. Securities classified as available for sale are those debt securities the Bank intends to hold for an indefinite period of time but not Securities classified as held to maturity are those debt securities the Bank has both the intent and ability to hold to maturity regardless of changes in market conditions, liquidity needs or changes in general economic conditions. These securities are recorded at cost adjusted for amortization of premium and accretion of discount, computed by various methods approximating the interest method over their contractual lives. The Bank has no December 31, 2018 2017. Securities classified as trading are those securities held for resale in anticipation of short-term market movements. These securities are recorded at market value with any market adjustments included in earnings. The Bank has no December 31, 2018 2017. The Bank has invested in Federal Home Loan Bank (FHLB) stock which is reflected at cost in these financial statements. As a member of the FHLB System, the Bank is required to purchase and maintain stock in an amount determined by the FHLB. The FHLB stock is redeemable at par value at the discretion of the FHLB.
Finance, Loans and Leases Receivable, Policy [Policy Text Block]	Loans Loans are stated at principal amounts outstanding, adjusted for net deferred fees or costs, less the allowance for loan losses. Interest on commercial and individual loans is accrued daily based on the principal outstanding. Generally, the Bank discontinues the accrual of interest income when a loan becomes 90 The Bank classifies loans as impaired when it is probable the Bank will be unable to collect the scheduled payments of principal and interest when due according to the contractual terms of the loan agreement. The measurement of impaired loans is based on the present value of the expected future cash flows discounted at the loan’s effective interest rate or the loan’s observable market price, or based on the fair value of the collateral if the loan is collateral dependent.
Certain Loans and Debt Securities Acquired in Transfer, Recognizing Interest Income on Impaired Loans, Policy [Policy Text Block]	Acquired Loans Purchased loans acquired in a business combination are recorded at their estimated fair value as of the acquisition date and there is no The Company accounts for acquired impaired loans in accordance with ASC 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (“ASC 310 30” not The performing loans are accounted for under ASC 310 20, Nonrefundable Fees and Other Costs (“ASC 310 20”
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The allowance for loan losses is maintained at a level which, in management’s judgment, is adequate to absorb credit losses inherent in the loan portfolio. The allowance for loan losses is based upon management’s review and evaluation of the loan portfolio. Factors considered in the establishment of the allowance for loan losses include management’s evaluation of specific loans; the level and composition of classified loans; historical loss experience; results of examinations by regulatory agencies; an internal asset review process; expectations of future economic conditions and their impact on particular borrowers; and other judgmental factors. Allowances for impaired loans are generally determined based on collateral values or the present value of estimated cash flows. Management obtains independent appraisals for significant collateral in determining collateral values. Although management uses available information to recognize losses on loans, because of uncertainties associated with local economic conditions, collateral values, and future cash flows on impaired loans, it is reasonably possible that a material change could occur in the allowance for loan losses in the near term. However, the amount of the change that is reasonably possible cannot be estimated. Loans acquired in business combinations are initially recorded at fair value, which includes an estimate of credit losses expected to be realized over the remaining lives of the loans and, therefore, no not The allowance for loan losses is based on estimates of probable future losses, and ultimate losses may
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation. Depreciation is provided at rates based upon estimated useful service lives using the straight-line method for financial reporting and accelerated methods for tax reporting purposes. The costs of assets retired or otherwise disposed of and the related accumulated depreciation are eliminated from the accounts in the year of disposal and the resulting gains or losses are included in current operations. Expenditures for maintenance and repairs are charged to operations as incurred. Costs of major additions and improvements are capitalized.
Loans and Leases Receivable, Real Estate Acquired Through Foreclosure, Policy [Policy Text Block]	Other Real Estate Owned Real estate properties acquired through or in lieu of loan foreclosure or negotiated settlement are initially recorded at the fair value less estimated selling cost at the date of acquisition. Any write-downs based on the asset’s fair value at the date of acquisition are charged to the allowance for loan losses. After foreclosure, valuations are periodically performed by management and property held for sale is carried at the lower of the new cost basis or fair value less cost to sell. Impairment losses on property to be held and used are measured as the amount by which the carrying amount of a property exceeds its fair value. Costs of significant property improvements are capitalized, whereas costs relating to holding property are expensed. Valuations are periodically performed by management, and any subsequent write-downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of its cost or fair value less cost to sell. There was no December 31, 2018 2017.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill and other intangible assets deemed to have an indefinite useful life are not Intangible assets with estimable useful lives are amortized over their respective estimated useful lives and reviewed for impairment. If impaired, the asset is written down to its estimated fair value. Core deposit intangibles representing the value of the acquired core deposit base are generally recorded in connection with business combinations involving banks and branch locations. The Company’s policy is to amortize core deposit intangibles on a straight line basis over their estimated useful life of 10 may not
Income Tax, Policy [Policy Text Block]	Income Taxes The provision for income taxes is based on amounts reported in the statement of income after exclusion of nontaxable income such as interest on state and municipal securities. Also, certain items of income and expense are recognized in different time periods for financial statement purposes than for income tax purposes. Thus, provisions for deferred taxes are recorded in recognition of such temporary differences. Deferred taxes are provided utilizing a liability method whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the reported amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company files a consolidated federal income tax return. Consolidated income tax expense is allocated on the basis of each entity’s income adjusted for permanent differences. The Company evaluates all significant tax positions as required by accounting principles generally accepted in the United States of America. As of December 31, 2018 2017, not The Company files income tax returns in the U.S. federal jurisdiction and the state of Louisiana. With few exceptions, the Company is no 2015. not
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation As described in Note 16,
Cash and Cash Equivalents, Policy [Policy Text Block]	Statements of Cash Flows For purposes of reporting cash flows, cash and cash equivalents include cash on hand and deposits in other financial institutions.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the equity section of the balance sheet, such items, along with net income, are components of comprehensive income. The components of comprehensive income are disclosed on the Consolidated Statements of Comprehensive Income for all periods presented.
Advertising Cost, Policy, Expensed Advertising Cost [Policy Text Block]	Advertising The Company expenses all costs of advertising and promotion the first December 31, 2018, 2017 2016, $1.2 $1.2 $1.3
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Standards Adopted in 2018 ASU 2014 09, Revenue from Contracts with Customers (Topic 606 January 1, 2018. not not no ASU No. 2016 01, Financial Instruments - Overall (Subtopic 825 10 January 1, 2018 . may not not No. 2016 01 not Recent Accounting Pronouncements In February 2016, 2016 02, Leases (Topic 842 January 1, 2019. In June 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326 not may January 1, 2020. first 2016 13, On January 26, 2017, 2017 04, Intangibles – Goodwill and Other (Topic 350 2 not one zero zero January 1, 2020. January 1, 2017. not 2, not In June 2018, 2018 07, Compensation – Stock Compensation (Topic 718 718, 505 50, 2018 07 January 1, 2019. not In August 2018, 2018 13, Fair Value Measurement (Topic 820 2018 13 1 2 3 3 3 2018 13 January 1, 2020. not

Note 3 - Mergers and Acquisit_2

Note 3 - Mergers and Acquisitions - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cost and Allocation of Purchase Price for Minden Bancorp, Inc. (MBI): (Dollars in thousands, except per share data) Purchase Price: MBI Shares Outstanding at December 31, 2017 2,407,627 MBI Restricted Stock Awards Outstanding at December 31, 2017 1,480 MBI Shares Cashed Out Under Terms of Merger 2,409,107 Exchange Ratio 23.20 Cash Paid to Shareholders for Shares of Common Stock $ 55,891 MBI Stock Options Outstanding at December 31, 2017 17,822 Shares at $31.50 Less Strike Price Cash Paid on MBI Options 296 Total Purchase Price $ 56,187 Net Assets Acquired: Cash and Cash Equivalents $ 15,891 Securities Available for Sale 99,867 Loans and Leases Receivable 192,714 Premises and Equipment, Net 2,678 Cash Value of Life Insurance 741 Core Deposit Intangible 2,494 Other Assets 3,055 Total Assets 317,440 Deposits 263,951 Borrowings 21,047 Other Liabilities 1,858 Total Liabilities 286,856 Net Assets Acquired 30,584 Goodwill Resulting from Merger $ 25,603 Cost and Allocation of Purchase Price for Richland State Bancorp, Inc. (RSBI): (Dollars in thousands, except per share data) Purchase Price: Shares Issued to RSBI Shareholders on December 1, 2018 1,679,559 Closing Stock Price on November 30, 2018 25.29 Total Purchase Price $ 42,476 Net Assets Acquired: Cash and Cash Equivalents $ 40,648 Securities Available for Sale 63,823 Loans and Leases Receivable 191,010 Premises and Equipment, Net 5,282 Cash Value of Life Insurance 7,260 Core Deposit Intangible 3,947 Other Assets 4,527 Total Assets 316,497 Deposits 289,979 Other Liabilities 1,103 Total Liabilities 291,082 Net Assets Acquired 25,415 Goodwill Resulting from Merger $ 17,061
Business Acquisition, Pro Forma Information [Table Text Block]	For The Year Ended December 31, 2018 2017 (Dollars in thousands) (except per share data) Interest Income $ 88,277 $ 79,230 Interest Expense 15,132 9,308 Net Interest Income 73,145 69,922 Provision for Loan Losses 2,590 4,237 Net Interest Income after Provision for Loan Losses 70,555 65,685 Noninterest Income 11,496 8,705 Noninterest Expense 58,520 52,184 Income Before Income Taxes 23,531 22,206 Income Tax Expense 4,506 8,676 Net Income $ 19,025 $ 13,530 Earnings Per Common Share Basic $ 1.50 $ 1.03 Diluted $ 1.45 $ 1.01

Note 4 - Earnings Per Common _2

Note 4 - Earnings Per Common Share - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended December 31, 2018 2017 2016 (Dollars in thousands, except per share data) Numerator: Net Income Available to Common Shares $ 14,091 $ 4,848 $ 5,111 Denominator: Weighted Average Common Shares Outstanding 11,124,585 7,658,137 7,033,476 Dilutive Effect of Stock Options and Warrants 421,358 345,822 281,607 Weighted Average Dilutive Common Shares 11,545,943 8,003,959 7,315,083 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 1.27 $ 0.63 $ 0.73 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 1.22 $ 0.61 $ 0.70

Note 6 - Securities - (Tables)

Note 6 - Securities - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	December 31, 2018 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 17,529 $ 54 $ 144 $ 17,439 Corporate Securities 13,052 76 436 12,692 Mortgage-Backed Securities 168,854 328 3,564 165,618 Municipal Securities 114,472 250 955 113,767 Other Securities - - - - Total Securities Available for Sale $ 313,907 $ 708 $ 5,099 $ 309,516 December 31, 2017 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 9,008 $ 13 $ 68 $ 8,953 Corporate Securities 13,074 59 92 13,041 Mortgage-Backed Securities 81,763 2 1,824 79,941 Municipal Securities 76,553 353 427 76,479 Other Securities 831 - 97 734 Total Securities Available for Sale $ 181,229 $ 427 $ 2,508 $ 179,148
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]	December 31, 2018 Less Than 12 Months 12 Months or Greater Total (Dollars in thousands) Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government Agencies $ 4,399 $ 28 $ 4,610 $ 116 $ 9,009 $ 144 Corporate Securities 6,274 260 2,324 176 8,598 436 Mortgage-Backed Securities 67,770 1,264 61,271 2,300 129,041 3,564 Municipal Securities 40,473 484 29,782 471 70,255 955 Other Securities - - - - - - Total Securities Available for Sale $ 118,916 $ 2,036 $ 97,987 $ 3,063 $ 216,903 $ 5,099 December 31, 2017 Less Than 12 Months 12 Months or Greater Total (Dollars in thousands) Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government Agencies $ 4,136 $ 56 $ 2,004 $ 12 $ 6,140 $ 68 Corporate Securities 4,448 69 2,007 23 6,455 92 Mortgage-Backed Securities 8,320 71 71,182 1,753 79,502 1,824 Municipal Securities 25,798 168 11,927 259 37,725 427 Other Securities - - 734 97 734 97 Total Securities Available for Sale $ 42,702 $ 364 $ 87,854 $ 2,144 $ 130,556 $ 2,508
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 15,293 $ 15,295 One to Five Years 74,679 74,213 Over Five to Ten Years 137,471 134,880 Over Ten Years 86,464 85,128 Total Securities Available for Sale $ 313,907 $ 309,516

Note 7 - Loans and the Allowa_2

Note 7 - Loans and the Allowance for Loan Losses - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2018 2017 (Dollars in thousands) Real estate loans: Construction and land $ 211,054 $ 143,535 Farmland 45,989 10,480 1-4 family residential 270,583 157,505 Multi-family residential 39,273 20,717 Nonfarm nonresidential 518,660 337,699 Commercial 363,640 254,427 Consumer 79,270 50,921 Total loans held for investment 1,528,469 975,284 Less: Allowance for loan losses (11,220 ) (8,765 ) Net loans $ 1,517,249 $ 966,519
Allowance for Credit Losses on Financing Receivables [Table Text Block]	December 31, 2018 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm and Land Farmland Residential Residential Nonresidential Commercial Consumer Total Allowance for credit losses: Beginning Balance $ 1,421 $ 76 $ 1,284 $ 144 $ 2,323 $ 3,147 $ 370 $ 8,765 Charge-offs (90 ) - (294 ) - - - (88 ) (472 ) Recoveries 398 - 18 - 13 28 80 537 Provision (139 ) 28 530 92 379 1,278 222 2,390 Ending Balance $ 1,590 $ 104 $ 1,538 $ 236 $ 2,715 $ 4,453 $ 584 $ 11,220 Ending Balance: Individually evaluated for impairment $ - $ - $ 96 $ - $ 47 $ 1,112 $ 25 $ 1,280 Collectively evaluated for impairment $ 1,590 $ 104 $ 1,442 $ 236 $ 2,668 $ 3,341 $ 559 $ 9,940 Purchased Credit Impaired (1) $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 211,054 $ 45,989 $ 270,583 $ 39,273 $ 518,660 $ 363,640 $ 79,270 $ 1,528,469 Ending Balance: Individually evaluated for impairment $ 32 $ 112 $ 2,728 $ - $ 4,155 $ 5,208 $ 125 $ 12,360 Collectively evaluated for impairment $ 211,022 $ 45,713 $ 267,761 $ 39,273 $ 507,506 $ 354,985 $ 79,145 $ 1,505,405 Purchased Credit Impaired (1) $ - $ 164 $ 94 $ - $ 6,999 $ 3,447 $ - $ 10,704 December 31, 2017 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm and Land Farmland Residential Residential Nonresidential Commercial Consumer Total Allowance for credit losses: Beginning balance $ 933 $ 75 $ 1,228 $ 172 $ 2,314 $ 3,039 $ 401 $ 8,162 Charge-offs (2 ) - (184 ) - (617 ) (2,945 ) (36 ) (3,784 ) Recoveries 1 - 48 - 23 40 38 150 Provision 489 1 192 (28 ) 603 3,013 (33 ) 4,237 Ending Balance $ 1,421 $ 76 $ 1,284 $ 144 $ 2,323 $ 3,147 $ 370 $ 8,765 Ending Balance: Individually evaluated for impairment $ 36 $ - $ 125 $ - $ 46 $ 329 $ - $ 536 Collectively evaluated for impairment $ 1,385 $ 76 $ 1,125 $ 144 $ 2,277 $ 2,818 $ 370 $ 8,195 Purchased Credit Impaired (1) $ - $ - $ 34 $ - $ - $ - $ - $ 34 Loans receivable: Ending Balance $ 143,535 $ 10,480 $ 157,505 $ 20,717 $ 337,699 $ 254,427 $ 50,921 $ 975,284 Ending Balance: Individually evaluated for impairment $ 92 $ - $ 2,817 $ - $ 5,831 $ 4,268 $ 441 $ 13,449 Collectively evaluated for impairment $ 143,443 $ 10,480 $ 154,480 $ 20,717 $ 331,380 $ 250,159 $ 50,480 $ 961,139 Purchased Credit Impaired (1) $ - $ - $ 208 $ - $ 488 $ - $ - $ 696
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2018 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 209,027 $ 718 $ 1,277 $ 32 $ 211,054 Farmland 45,563 153 161 112 45,989 1-4 family residential 260,325 4,601 2,929 2,728 270,583 Multi-family residential 39,237 - 36 - 39,273 Nonfarm nonresidential 494,698 14,421 3,510 6,031 518,660 Commercial 347,839 5,690 7,448 2,663 363,640 Consumer 77,731 1,180 234 125 79,270 Total $ 1,474,420 $ 26,763 $ 15,595 $ 11,691 $ 1,528,469 December 31, 2017 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 141,128 $ 1,953 $ 362 $ 92 $ 143,535 Farmland 10,480 - - - 10,480 1-4 family residential 148,845 4,657 1,574 2,429 157,505 Multi-family residential 20,677 - 40 - 20,717 Nonfarm nonresidential 325,216 4,861 1,687 5,935 337,699 Commercial 228,157 20,681 1,951 3,638 254,427 Consumer 49,787 672 21 441 50,921 Total $ 924,290 $ 32,824 $ 5,635 $ 12,535 $ 975,284
Past Due Financing Receivables [Table Text Block]	December 31, 2018 (Dollars in thousands) Recorded Greater Investment Over 30-59 Days 60-89 Days Than 90 Days Total Total Loans 90 Days Past Due Past Due Past Due Past Due Past Due Current Receivable and Still Accruing Real Estate Loans: Construction and land $ 325 $ 13 $ 89 $ 427 $ 210,627 $ 211,054 $ 60 Farmland - 96 - 96 45,893 45,989 - 1-4 family residential 1,596 588 1,400 3,584 266,999 270,583 270 Multi-family residential 36 - - 36 39,237 39,273 - Nonfarm nonresidential 2,437 - 3,967 6,404 512,256 518,660 450 Commercial 328 287 3,241 3,856 359,784 363,640 1,038 Consumer 237 89 106 432 78,838 79,270 58 Total $ 4,959 $ 1,073 $ 8,803 $ 14,835 $ 1,513,634 $ 1,528,469 $ 1,876 December 31, 2017 (Dollars in thousands) Recorded Greater Investment Over 30-59 Days 60-89 Days Than 90 Days Total Total Loans 90 Days Past Due Past Due Past Due Past Due Past Due Current Receivable and Still Accruing Real Estate Loans: Construction and land $ - $ - $ 91 $ 91 $ 143,444 $ 143,535 $ - Farmland - - - - 10,480 10,480 - 1-4 family residential 470 319 939 1,728 155,777 157,505 73 Multi-family residential - - - - 20,717 20,717 - Nonfarm nonresidential 2,344 103 3,329 5,776 331,923 337,699 - Commercial - - 3,274 3,274 251,153 254,427 59 Consumer 6 - 367 373 50,548 50,921 - Total $ 2,820 $ 422 $ 8,000 $ 11,242 $ 964,042 $ 975,284 $ 132
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]	December 31, 2018 2017 (Dollars in thousands) Real Estate Loans: Construction and land $ 32 $ 92 Farmland 112 - 1-4 family residential 2,728 2,429 Multi-family residential - - Nonfarm nonresidential 6,031 5,935 Commercial 2,663 3,638 Consumer 125 441 Total $ 11,691 $ 12,535
Impaired Financing Receivables [Table Text Block]	December 31, 2018 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ - $ - $ - $ 22 Farmland - - - - 1-4 family residential 363 451 96 303 Multi-family residential - - - - Nonfarm nonresidential 447 501 47 367 Other Loans: Commercial 1,883 2,935 1,112 547 Consumer 25 25 25 2 Total $ 2,718 $ 3,912 $ 1,280 $ 1,241 With no allowance recorded: Real Estate Loans: Construction and land $ 32 $ 56 $ - $ 15 Farmland 112 193 - 9 1-4 family residential 2,365 3,975 - 2,708 Multi-family residential - - - - Nonfarm nonresidential 3,708 3,833 - 5,240 Other Loans: Commercial 3,325 4,198 - 5,350 Consumer 100 144 - 261 Total $ 9,642 $ 12,399 $ - $ 13,583 Total Impaired Loans: Real Estate Loans: Construction and land $ 32 $ 56 $ - $ 37 Farmland 112 193 - 9 1-4 family residential 2,728 4,426 96 3,011 Multi-family residential - - - - Nonfarm nonresidential 4,155 4,334 47 5,607 Other Loans: Commercial 5,208 7,133 1,112 5,897 Consumer 125 169 25 263 Total $ 12,360 $ 16,311 $ 1,280 $ 14,824 December 31, 2017 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ 90 $ 90 $ 36 $ 74 Farmland - - - - 1-4 family residential 491 540 125 787 Multi-family residential - - - - Nonfarm nonresidential 316 341 46 462 Other Loans: Commercial 539 572 329 502 Consumer - - - 5 Total $ 1,436 $ 1,543 $ 536 $ 1,830 With no allowance recorded: Real Estate Loans: Construction and land $ 3 $ 9 $ - $ 44 Farmland - - - - 1-4 family residential 2,325 2,744 - 2,188 Multi-family residential - - - - Nonfarm nonresidential 5,515 5,653 - 3,402 Other Loans: Commercial 3,729 5,581 - 5,898 Consumer 441 472 - 243 Total $ 12,013 $ 14,459 $ - $ 11,775 Total Impaired Loans: Real Estate Loans: Construction and land $ 93 $ 99 $ 36 $ 118 Farmland - - - - 1-4 family residential 2,816 3,284 125 2,975 Multi-family residential - - - - Nonfarm nonresidential 5,831 5,994 46 3,864 Other Loans: Commercial 4,268 6,153 329 6,400 Consumer 441 472 - 248 Total $ 13,449 $ 16,002 $ 536 $ 13,605
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net [Table Text Block]	Purchased Impaired Credits (Dollars in thousands) Carrying amount - December 31, 2016 $ 1,776 Payments received, net of discounts realized (924 ) Purchased impaired credit participation interest sales proceeds, net of discount realized 511 Charge-offs (667 ) Carrying amount - December 31, 2017 696 Carrying amount of purchased impaired credits acquired in MBI acquisition 5,798 Carrying amount of purchased impaired credits acquired in RSBI acquisition 4,533 Payments received, net of discounts realized (507 ) Purchased impaired credit participation interest sales proceeds, net of discount realized 210 Charge-offs (26 ) Carrying amount - December 31, 2018 $ 10,704
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	Modifications as of December 31, 2018: Pre-Modification Post-Modification Number Outstanding Outstanding of Recorded Recorded Contracts Investment Investment (Dollars in thousands) Troubled Debt Restructuring Real Estate Loans: 1-4 family residential 1 $ - $ - Nonfarm nonresidential 3 2,412 2,308 Other Loans: Commercial 6 5,914 3,512 Total 10 $ 8,326 $ 5,820 Modifications as of December 31, 2017: Pre-Modification Post-Modification Number Outstanding Outstanding of Recorded Recorded Contracts Investment Investment (Dollars in thousands) Troubled Debt Restructuring Real Estate Loans: 1-4 family residential 2 $ 703 $ 455 Other Loans: Commercial 4 4,498 2,605 Total 6 $ 5,201 $ 3,060

Note 8 - Premises and Equipme_2

Note 8 - Premises and Equipment - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Property, Plant and Equipment [Table Text Block]	2018 2017 (Dollars in thousands) Land $ 2,984 $ 2,098 Buildings and Leasehold Improvements 15,473 7,143 Furniture and Equipment 9,373 5,697 Total Bank Premises and Equipment 27,830 14,938 Less: Accumulated Depreciation (12,716 ) (6,158 ) Total Bank Premises and Equipment, net $ 15,114 $ 8,780

Note 9 - Goodwill and Other I_2

Note 9 - Goodwill and Other Intangible Assets - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2018 2017 (Dollars in thousands) Gross Carrying Amount $ 2,762 $ 2,762 Acquisitions 6,441 - Less: Accumulated Amortization (1,318 ) (759 ) Net Carrying Amount $ 7,885 $ 2,003
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	December 31, (Dollars in thousands) 2019 $ 920 2020 920 2021 920 2022 920 2023 920 Thereafter 3,285 Total Core Deposit Intangible $ 7,885

Note 10 - Deposits - (Tables)

Note 10 - Deposits - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Summary of Deposits [Table Text Block]	2018 2017 (Dollars in thousands) Noninterest Bearing - DDA $ 382,354 $ 264,646 Noninterest Bearing Deposits 382,354 264,646 Interest Bearing - DDA 40,969 40,603 NOW and Super NOW Accounts 310,527 139,302 Money Market Accounts 334,763 219,035 Savings Accounts 94,211 37,538 Certificates of Deposit Over $250,000 160,145 90,530 Other Certificates of Deposit 410,965 263,879 Interest Bearing Deposits 1,351,580 790,887 Total Deposits $ 1,733,934 $ 1,055,533

Note 13 - Income Taxes - (Table

Note 13 - Income Taxes - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2018 2017 2016 (Dollars in thousands) Provision for Current Taxes - Federal $ 3,681 $ 977 $ 660 Provision (Credit) for Deferred Taxes (402 ) 1,458 953 Adjustment to Deferred Taxes for Enactment of 21% Federal Statutory Rate on December 22, 2017 - 1,668 - Total Provision for Income Taxes $ 3,279 $ 4,103 $ 1,613
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2018 2017 2016 (Dollars in thousands) Federal Statutory Income Tax $ 3,648 $ 3,043 $ 2,286 Tax Exempt Income (512 ) (701 ) (708 ) Adjustment to Deferred Taxes for Enactment of 21% Federal Statutory Rate on December 22, 2017 - 1,668 - Other - Net 143 93 35 Total Provision for Income Taxes $ 3,279 $ 4,103 $ 1,613
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2018 2017 (Dollars in thousands) Allowance for Loan Losses $ 2,356 $ 1,841 Acquried Loans Fair Market Value Adjustment 1,397 470 Acquired Securities Difference in Basis (241 ) (450 ) Amortization of Start-Up Costs 17 26 Stock Warrants and Options 718 693 Depreciation (517 ) (476 ) Interest on Acquired Nonaccrual Loans - 25 Unrealized Loss on Securities 922 437 Other Real Estate 55 35 Core Deposit Intangible (1,656 ) (421 ) Deposit Premium 67 - Deferred Compensation 548 473 Alternative Minimum Tax Credit 193 310 Branch Closures (47 ) - Net Operating Loss Carryforward 36 42 Net Deferred Tax Asset $ 3,848 $ 3,005

Note 14 - Accumulated Other C_2

Note 14 - Accumulated Other Comprehensive Income (Loss) - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2018 2017 (Dollars in thousands) Unrealized Gains (Losses) on Securities Available for Sale: Balance at Beginning of Year $ (1,644 ) $ (2,330 ) Other Comprehensive Income (Loss) Before Reclassifications - Net of Tax (1,831 ) 937 Reclassification Adjustment for Gains Realized - Net of Tax 6 20 Other Comprehensive Income (Loss) (1,825 ) 957 Reclassify Stranded Tax Effects - (271 ) Balance at End of Year $ (3,469 ) $ (1,644 )

Note 15 - Shareholders' Equit_2

Note 15 - Shareholders' Equity and Regulatory Matters - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	To Be Well Capitalized Under For Capital Prompt Corrective Business First Bancshares, Inc. (Consolidated) Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2018: Total Capital (to Risk-Weighted Assets) $ 242,144 13.91 % N/A N/A N/A N/A Tier I Capital (to Risk-Weighted Assets) $ 205,924 11.83 % N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 205,924 11.83 % N/A N/A N/A N/A Tier I Leveraged Capital (to Average Assets) $ 205,924 11.66 % N/A N/A N/A N/A December 31, 2017: Total Capital (to Risk-Weighted Assets) $ 181,565 15.23 % N/A N/A N/A N/A Tier I Capital (to Risk-Weighted Assets) $ 172,800 14.49 % N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 172,800 14.49 % N/A N/A N/A N/A Tier I Leveraged Capital (to Average Assets) $ 172,800 13.53 % N/A N/A N/A N/A To Be Well Capitalized Under For Capital Prompt Corrective Business First Bank Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2018: Total Capital (to Risk-Weighted Assets) $ 224,356 12.90 % $ 139,126 8.00 % $ 173,908 10.00 % Tier I Capital (to Risk-Weighted Assets) $ 213,136 12.26 % $ 104,345 6.00 % $ 139,126 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 213,136 12.26 % $ 78,259 4.50 % $ 113,040 6.50 % Tier I Leveraged Capital (to Average Assets) $ 213,136 12.08 % $ 70,592 4.00 % $ 88,241 5.00 % December 31, 2017: Total Capital (to Risk-Weighted Assets) $ 120,806 10.24 % $ 94,377 8.00 % $ 117,971 10.00 % Tier I Capital (to Risk-Weighted Assets) $ 112,041 9.50 % $ 70,783 6.00 % $ 94,377 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 112,041 9.50 % $ 53,087 4.50 % $ 76,681 6.50 % Tier I Leveraged Capital (to Average Assets) $ 112,041 8.78 % $ 51,040 4.00 % $ 63,800 5.00 %

Note 16 - Stock Based Compens_2

Note 16 - Stock Based Compensation - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Nonvested Restricted Stock Shares Activity [Table Text Block]	Year Ended December 31, 2018 Year Ended December 31, 2017 Weighted Average Weighted Average Shares Grant Date Fair Value Shares Grant Date Fair Value Balance, at Beginning of Period 8,662 $ 17.00 - $ - Granted 39,789 20.00 12,981 17.00 Forfeited - - - - Earned and Issued (17,449 ) 19.26 (4,319 ) 17.00 Balance, at End of Period 31,002 $ 19.58 8,662 $ 17.00
Share-based Compensation, Stock Options, Activity [Table Text Block]	Years Ended December 31, 2018 2017 Number of Weighted Average Number of Weighted Average Options Exercise Price Options Exercise Price Outstanding Options, at Beginning of Period 831,080 $ 12.73 998,480 $ 12.82 Granted - - - - Exercised (49,000 ) 12.42 - - Forfeited or Expired (2,000 ) 17.11 (167,400 ) 13.25 Outstanding Options, at End of Period 780,080 $ 12.74 831,080 $ 12.73 Exerciseable, at End of Period 761,747 $ 12.64 784,698 $ 12.49

Note 18 - Other Expenses - (Tab

Note 18 - Other Expenses - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	2018 2017 2016 (Dollars in thousands) Business Development $ 1,239 $ 1,193 $ 1,253 Communications 885 830 872 Ad Valorem Shares Tax 1,135 804 650 Data Processing Fees 1,557 1,537 1,528 Directors Fees 436 400 337 Insurance 256 283 301 Legal and Professional Fees 1,695 1,159 1,806 Office Supplies and Printing 578 421 455 Regulatory Assessments 1,359 904 847 Taxes and Licenses 201 11 24 Merger and Conversion Costs 3,024 129 8 Other 4,156 2,829 2,943 Total Other Expenses $ 16,521 $ 10,500 $ 11,024

Note 21 - Commitments - (Tables

Note 21 - Commitments - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	December 31, (Dollars in thousands) 2019 $ 2,366 2020 1,678 2021 1,409 2022 1,215 2023 and Thereafter 5,830 Total Future Minimum Lease Payments $ 12,498
Other Commitments [Table Text Block]	McLarty McLarty II Bluehenge New Louisiana (Dollars in thousands) Total Capital Commitment $ 2,000 $ 2,500 $ 1,500 $ 50 Capital Called $ 1,802 $ 1,604 $ 1,102 $ 13 Remaining Unfunded Capital Commitment $ 198 $ 896 $ 398 $ 37

Note 22 - Related Party Trans_2

Note 22 - Related Party Transactions - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	2018 2017 (Dollars in thousands) Balance - Beginning of Year $ 24,047 $ 15,139 New Loans 13,478 14,283 Repayments (10,166 ) (5,375 ) Balance - End of Year $ 27,359 $ 24,047

Note 23 - Fair Value of Finan_2

Note 23 - Fair Value of Financial Instruments - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2018 Available for Sale: U.S. Government Agency Securities $ 17,439 $ - $ 17,439 $ - Corporate Securities 12,692 - 12,692 - Mortgage-Backed Securities 165,618 - 165,618 - Municipal Securities 113,767 - 105,383 8,384 Other Securities - - - - Total $ 309,516 $ - $ 301,132 $ 8,384 December 31, 2017 Available for Sale: U.S. Government Agency Securities $ 8,953 $ - $ 8,953 $ - Corporate Securities 13,041 - 13,041 - Mortgage-Backed Securities 79,941 - 79,941 - Municipal Securities 76,479 - 67,817 8,662 Other Securities 734 - 734 - Total $ 179,148 $ - $ 170,486 $ 8,662
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2018 Assets: Impaired Loans $ 21,557 $ - $ 21,557 $ - Repossessed Assets 1,920 - 1,920 - Total $ 23,477 $ - $ 23,477 $ - December 31, 2017 Assets: Impaired Loans $ 13,576 $ - $ 13,576 $ - Repossessed Assets 227 - 227 - Total $ 13,803 $ - $ 13,803 $ -
Fair Value, by Balance Sheet Grouping [Table Text Block]	Carrying Total Amount Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2018 Financial Assets: Cash and Short-Term Investments $ 137,908 $ 137,908 $ 137,908 $ - $ - Securities 309,516 309,516 - 301,132 8,384 Mortgage Loans Held for Sale 58 58 - 58 - Loans - Net 1,517,249 1,495,454 - - 1,495,454 Cash Value of BOLI 31,882 31,882 - 31,882 - Other Equity Securities 9,282 9,282 - - 9,282 Total $ 2,005,895 $ 1,984,100 $ 137,908 $ 333,072 $ 1,513,120 Financial Liabilities: Deposits $ 1,733,934 $ 1,717,698 $ - $ - $ 1,717,698 Borrowings 92,229 104,930 - 104,930 - Total $ 1,826,163 $ 1,822,628 $ - $ 104,930 $ 1,717,698 December 31, 2017 Financial Assets: Cash and Short-Term Investments $ 116,411 $ 116,411 $ 116,411 $ - $ - Securities 179,148 179,148 - 170,486 8,662 Mortgage Loans Held for Sale 201 201 - 201 - Loans - Net 966,519 952,113 - - 952,113 Cash Value of BOLI 23,200 23,200 - 23,200 - Other Equity Securities 8,627 8,627 - - 8,627 Total $ 1,294,106 $ 1,279,700 $ 116,411 $ 193,887 $ 969,402 Financial Liabilities: Deposits $ 1,055,533 $ 1,046,096 $ - $ - $ 1,046,096 Borrowings 80,501 81,059 - 81,059 - Total $ 1,136,034 $ 1,127,155 $ - $ 81,059 $ 1,046,096

Note 26 - Financial Statement_2

Note 26 - Financial Statements - Parent Company Only - (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Condensed Balance Sheet [Table Text Block]	2018 2017 Assets: Cash $ 14,643 $ 62,727 Investment in Subsidiaries 267,270 119,176 Other Assets 3,217 2,121 Total Assets $ 285,130 $ 184,024 Liabilities: Short Term Borrowings $ - $ 862 Accrued Interest Payable 69 7 Long Term Borrowings - 2,700 Subordinated Debt 25,000 - Other Liabilities 3 520 Total Liabilities 25,072 4,089 Shareholders' Equity: Common Stock 13,213 10,232 Additional Paid-in Capital 212,332 144,172 Retained Earnings 37,982 27,175 Accumulated Other Comprehensive Loss (3,469 ) (1,644 ) Total Shareholders' Equity 260,058 179,935 Total Liabilities and Shareholders' Equity $ 285,130 $ 184,024
Condensed Income Statement [Table Text Block]	2018 2017 2016 Income: Interest Income $ 46 $ - $ - Expenses: Interest Expense 237 155 99 Other Operating Expenses 3,275 544 1,365 Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries (3,466 ) (699 ) (1,464 ) Income Tax Expense (Benefit) (623 ) 233 (498 ) Income (Loss) before Equity in Undistributed Net Income of Subsidiaries (2,843 ) (932 ) (966 ) Equity in Undistributed Net Income of Subsidiaries 16,934 5,780 6,077 Net Income $ 14,091 $ 4,848 $ 5,111

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations - Summary of Significant Accounting Policies - (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Nov. 30, 2018	Jan. 01, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets, Total			$ 2,094,896	$ 1,321,256
Loans and Leases Receivable, Net of Deferred Income, Total			1,528,469	975,284
Deposits, Total			1,733,934	1,055,533
Stockholders' Equity Attributable to Parent, Ending Balance			260,058	179,935	$ 113,559	$ 112,449
Debt Securities, Held-to-maturity, Total			0	0
Debt Securities, Trading, and Equity Securities, FV-NI, Total			0	0
Real Estate Acquired Through Foreclosure			1,909	227
Advertising Expense			$ 1,200	1,200	$ 1,300
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life			10 years
Residential Real Estate [Member]
Real Estate Acquired Through Foreclosure			$ 0	0
Minden Bancorp [Member]
Assets, Total				317,400
Loans and Leases Receivable, Net of Deferred Income, Total				192,700
Deposits, Total				264,000
Stockholders' Equity Attributable to Parent, Ending Balance				$ 30,600
Richland State Bancorp [Member]
Assets, Total	$ 316,500
Loans and Leases Receivable, Net of Deferred Income, Total	191,000
Deposits, Total	290,000
Stockholders' Equity Attributable to Parent, Ending Balance	$ 25,400
Minden Bancorp [Member]
Payments to Acquire Businesses, Gross		$ 56,187
Business Acquisition, Price Paid Per Share of Common Stock of Acquired Entity		$ 23.20
Richland State Bancorp [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	1,679,559
Business Combination, Consideration Transferred, Total	$ 42,476

Note 3 - Mergers and Acquisit_3

Note 3 - Mergers and Acquisitions - (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Nov. 30, 2018	Jan. 01, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets, Total			$ 2,094,896	$ 1,321,256
Loans and Leases Receivable, Net of Deferred Income, Total			1,528,469	975,284
Deposits, Total			1,733,934	1,055,533
Stockholders' Equity Attributable to Parent, Ending Balance			$ 260,058	179,935	$ 113,559	$ 112,449
Minden Bancorp [Member]
Assets, Total				317,400
Loans and Leases Receivable, Net of Deferred Income, Total				192,700
Deposits, Total				264,000
Stockholders' Equity Attributable to Parent, Ending Balance				$ 30,600
Richland State Bancorp [Member]
Assets, Total	$ 316,500
Loans and Leases Receivable, Net of Deferred Income, Total	191,000
Deposits, Total	290,000
Stockholders' Equity Attributable to Parent, Ending Balance	$ 25,400
Minden Bancorp [Member]
Payments to Acquire Businesses, Gross		$ 56,187
Business Acquisition, Price Paid Per Share of Common Stock of Acquired Entity		$ 23.20
Richland State Bancorp [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	1,679,559
Business Combination, Consideration Transferred, Total	$ 42,476

Note 3 - Mergers and Acquisit_4

Note 3 - Mergers and Acquisitions - Cost and Allocation of Purchase Price (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 30, 2018	Jan. 01, 2018	Dec. 31, 2018	Dec. 31, 2017
Net Assets Acquired:
Total Liabilities		$ 286,856
Goodwill Resulting from Merger			$ 49,488	$ 6,824
Richland State Bancorp [Member]
Purchase Price:
Shares Issued to RSBI Shareholders on December 1, 2018 (in shares)	1,679,559
Closing Stock Price on November 30, 2018 (in dollars per share)	$ 25.29
Total Purchase Price	$ 42,476
Net Assets Acquired:
Cash and Cash Equivalents	40,648
Securities Available for Sale	63,823
Loans and Leases Receivable	191,010
Premises and Equipment, Net	5,282
Cash Value of Life Insurance	7,260
Core Deposit Intangible	3,947
Other Assets	4,527
Total Assets	316,497
Deposits	289,979
Other Liabilities	1,103
Total Liabilities	291,082
Net Assets Acquired	25,415
Goodwill Resulting from Merger	$ 17,061
Minden Bancorp [Member]
Purchase Price:
MBI Shares Cashed Out Under Terms of Merger		$ 2,409,107
Exchange Ratio (in dollars per share)		$ 23.20
Cash Paid to Shareholders for Shares of Common Stock		$ 55,891
Cash Paid on MBI Options		296
Total Purchase Price		56,187
Net Assets Acquired:
Cash and Cash Equivalents		15,891
Securities Available for Sale		99,867
Loans and Leases Receivable		192,714
Premises and Equipment, Net		2,678
Cash Value of Life Insurance		741
Core Deposit Intangible		2,494
Other Assets		3,055
Total Assets		317,440
Deposits		263,951
Borrowings		21,047
Other Liabilities		1,858
Net Assets Acquired		30,584
Goodwill Resulting from Merger		$ 25,603
Minden Bancorp [Member]
Purchase Price:
MBI Shares Outstanding at December 31, 2017 (in shares)		2,407,627
MBI Restricted Stock Awards Outstanding at December 31, 2017 (in shares)		1,480

Note 3 - Mergers and Acquisit_5

Note 3 - Mergers and Acquisitions - Cost and Allocation of Purchase Price (Details) (Parentheticals) - $ / shares	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
MBI Stock Options Outstanding (in shares)	780,080	831,080	998,480
MBI Stock Options Strike Price (in dollars per share)	$ 12.74	$ 12.73	$ 12.82
Minden Bancorp [Member]
MBI Stock Options Outstanding (in shares)		17,822
MBI Stock Options Strike Price (in dollars per share)		$ 31.50

Note 3 - Mergers and Acquisit_6

Note 3 - Mergers and Acquisitions - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest Income	$ 76,195	$ 51,601	$ 43,418
Interest Expense	13,966	7,229	5,826
Net Interest Income	62,229	44,372	37,592
Provision for Loan Losses	2,390	4,237	1,220
Net Interest Income after Provision for Loan Losses	59,839	40,135	36,372
Noninterest Income	7,779	5,618	5,421
Noninterest Expense	50,248	36,802	35,069
Income Before Income Taxes	17,370	8,951	6,724
Provision for Income Taxes	3,279	4,103	1,613
Net Income	$ 14,091	$ 4,848	$ 5,111
Basic (in dollars per share)	$ 1.27	$ 0.63	$ 0.73
Diluted (in dollars per share)	$ 1.22	$ 0.61	$ 0.70
Pro Forma [Member] | Minden Bancorp and Richland State Bancorp [Member]
Interest Income	$ 88,277	$ 79,230
Interest Expense	15,132	9,308
Net Interest Income	73,145	69,922
Provision for Loan Losses	2,590	4,237
Net Interest Income after Provision for Loan Losses	70,555	65,685
Noninterest Income	11,496	8,705
Noninterest Expense	58,520	52,184
Income Before Income Taxes	23,531	22,206
Provision for Income Taxes	4,506	8,676
Net Income	$ 19,025	$ 13,530
Basic (in dollars per share)	$ 1.50	$ 1.03
Diluted (in dollars per share)	$ 1.45	$ 1.01

Note 4 - Earnings Per Common _3

Note 4 - Earnings Per Common Share - Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net Income Available to Common Shares	$ 14,091	$ 4,848	$ 5,111
Weighted Average Common Shares Outstanding (in shares)	11,124,585	7,658,137	7,033,476
Dilutive Effect of Stock Options and Warrants (in shares)	421,358	345,822	281,607
Weighted Average Dilutive Common Shares (in shares)	11,545,943	8,003,959	7,315,083
Basic Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 1.27	$ 0.63	$ 0.73
Diluted Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 1.22	$ 0.61	$ 0.70

Note 5 - Cash and Due From Ba_2

Note 5 - Cash and Due From Bank - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Reserve Requirements with Federal Reserve	$ 1,600	$ 0

Note 6 - Securities - (Details

Note 6 - Securities - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Debt Securities, Available-for-sale, Restricted	$ 172,200,000	$ 103,200,000
Available-for-sale Securities, Gross Realized Gains	7,000	31,000	$ 260,000
Available-for-sale Securities, Gross Realized Losses	0	0	$ 28,000
Other Equity Securities, Fair Value Disclosure	9,282,000	8,627,000
The Independent Bankers Bank [Member]
Other Equity Securities, Fair Value Disclosure	202,000	100,000
Mc Larty Capital Partners SBIC L.P [Member]
Other Equity Securities, Fair Value Disclosure	1,500,000	1,800,000
McLarty Capital Partners SBIC II, L.P. [Member]
Other Equity Securities, Fair Value Disclosure	1,600,000	1,600,000
Bluehenge Capital Secured Debt SBIC L.P [Member]
Other Equity Securities, Fair Value Disclosure	1,100,000	654,000
New Louisiana Angel Fund 2, LLC [Member]
Other Equity Securities, Fair Value Disclosure	13,000	13,000
Bankers Insurance LLC [Member]
Other Equity Securities, Fair Value Disclosure	621,000	226,000
First National Bankers Bank [Member]
Other Equity Securities, Fair Value Disclosure	655,000	252,000
Federal Home Loan Bank of Dallas [Member]
Other Equity Securities, Fair Value Disclosure	$ 3,600,000	$ 4,000,000

Note 6 - Securities - Securitie

Note 6 - Securities - Securities Available-for-sale (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Amortized cost	$ 313,907	$ 181,229
Gross unrealized gains	708	427
Gross unrealized losses	5,099	2,508
Fair value	309,516	179,148
US Government Agencies Debt Securities [Member]
Amortized cost	17,529	9,008
Gross unrealized gains	54	13
Gross unrealized losses	144	68
Fair value	17,439	8,953
Corporate Debt Securities [Member]
Amortized cost	13,052	13,074
Gross unrealized gains	76	59
Gross unrealized losses	436	92
Fair value	12,692	13,041
Collateralized Mortgage Backed Securities [Member]
Amortized cost	168,854	81,763
Gross unrealized gains	328	2
Gross unrealized losses	3,564	1,824
Fair value	165,618	79,941
US States and Political Subdivisions Debt Securities [Member]
Amortized cost	114,472	76,553
Gross unrealized gains	250	353
Gross unrealized losses	955	427
Fair value	113,767	76,479
Other Debt Obligations [Member]
Amortized cost		831
Gross unrealized gains	0	0
Gross unrealized losses		97
Fair value		$ 734

Note 6 - Securities - Securit_2

Note 6 - Securities - Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Less than 12 months, fair value	$ 118,916	$ 42,702
Less than 12 months, gross unrealized losses	2,036	364
12 months or greater, fair value	97,987	87,854
12 months or greater, gross unrealized losses	3,063	2,144
Total, fair value	216,903	130,556
Total, gross unrealized losses	5,099	2,508
US Government Agencies Debt Securities [Member]
Less than 12 months, fair value	4,399	4,136
Less than 12 months, gross unrealized losses	28	56
12 months or greater, fair value	4,610	2,004
12 months or greater, gross unrealized losses	116	12
Total, fair value	9,009	6,140
Total, gross unrealized losses	144	68
Corporate Debt Securities [Member]
Less than 12 months, fair value	6,274	4,448
Less than 12 months, gross unrealized losses	260	69
12 months or greater, fair value	2,324	2,007
12 months or greater, gross unrealized losses	176	23
Total, fair value	8,598	6,455
Total, gross unrealized losses	436	92
Collateralized Mortgage Backed Securities [Member]
Less than 12 months, fair value	67,770	8,320
Less than 12 months, gross unrealized losses	1,264	71
12 months or greater, fair value	61,271	71,182
12 months or greater, gross unrealized losses	2,300	1,753
Total, fair value	129,041	79,502
Total, gross unrealized losses	3,564	1,824
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, fair value	40,473	25,798
Less than 12 months, gross unrealized losses	484	168
12 months or greater, fair value	29,782	11,927
12 months or greater, gross unrealized losses	471	259
Total, fair value	70,255	37,725
Total, gross unrealized losses	955	427
Other Debt Obligations [Member]
Less than 12 months, fair value	0	0
Less than 12 months, gross unrealized losses	0	0
12 months or greater, fair value		734
12 months or greater, gross unrealized losses		97
Total, fair value		734
Total, gross unrealized losses		$ 97

Note 6 - Securities - Securit_3

Note 6 - Securities - Securities Available-for-sale by Contractual Maturity (Details) $ in Thousands	Dec. 31, 2018USD ($)
Less Than One Year, Amortized Cost	$ 15,293
Less Than One Year, Fair Value	15,295
One to Five Years, Amortized Cost	74,679
One to Five Years, Fair Value	74,213
Over Five to Ten Years, Amortized Cost	137,471
Over Five to Ten Years, Fair Value	134,880
Over Ten Years, Amortized Cost	86,464
Over Ten Years, Fair Value	85,128
Amortized Cost	313,907
Fair Value	$ 309,516

Note 7 - Loans and the Allowa_3

Note 7 - Loans and the Allowance for Loan Losses - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
Loans and Leases Receivable, Deferred Income, Total	$ 1,700,000		$ 1,300,000
Loans and Leases Receivable Reclassified from Overdraft	858,000		129,000
Loans Receivable, Unpaid Principal Balance	147,000,000		82,400,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	10,704,000	[1]	696,000	[1]	$ 1,776,000
Loans and Leases Receivable, Net of Deferred Income, Total	1,528,469,000		975,284,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	1,876,000		132,000
Financing Receivable, Recorded Investment, Nonaccrual Status	11,691,000		12,535,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total	254,000		247,000
Financing Receivable, Modifications, Subsequent Default, Recorded Investment	79,000		3,300,000
Minden Bancorp and Richland State Bancorp [Member] | Performing Financial Instruments [Member]
Loans and Leases Receivable, Deferred Income, Total	3,200,000
Loans Receivable, Fair Value Disclosure	334,800,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	10,700,000
Loans and Leases Receivable, Net of Deferred Income, Total	$ 327,300,000
American Gateway Financial Corporation [Member] | Performing Financial Instruments [Member]
Loans and Leases Receivable, Deferred Income, Total			1,800,000
Loans Receivable, Fair Value Disclosure			46,100,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net			696,000
Loans and Leases Receivable, Net of Deferred Income, Total			$ 47,200,000
[1]	Purchased credit impaired loans are evaluated for impairment on an individual basis.

Note 7 - Loans and the Allowa_4

Note 7 - Loans and the Allowance for Loan Losses - Loans Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loans	$ 1,528,469	$ 975,284
Allowance for loan losses	(11,220)	(8,765)	$ (8,162)
Net loans	1,517,249	966,519
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans	211,054	143,535
Allowance for loan losses	(1,590)	(1,421)	(933)
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans	45,989	10,480
Allowance for loan losses	(104)	(76)	(75)
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans	518,660	337,699
Allowance for loan losses	(2,715)	(2,323)	(2,314)
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans	270,583	157,505
Allowance for loan losses	(1,538)	(1,284)	(1,228)
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans	39,273	20,717
Allowance for loan losses	(236)	(144)	(172)
Commercial Portfolio Segment [Member]
Loans	363,640	254,427
Allowance for loan losses	(4,453)	(3,147)	(3,039)
Consumer Portfolio Segment [Member]
Loans	79,270	50,921
Allowance for loan losses	$ (584)	$ (370)	$ (401)

Note 7- Loans and the Allowance

Note 7- Loans and the Allowance for Loan Losses - Allowance for Credit Losses and Recorded Investment in Loans Receivable (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
Beginning Balance		$ 8,765		$ 8,162
Charge-offs		(472)		(3,784)
Recoveries		537		150
Provision		2,390		4,237		$ 1,220
Ending Balance		11,220		8,765		8,162
Allowance for credit losses, individually evaluated for impairment		1,280		536
Allowance for credit losses, collectively evaluated for impairment		9,940		8,195
Allowance for credit losses, purchased credit impaired	[1]			34
Loans receivable		1,528,469		975,284
Loans receivable, individually evaluated for impairment		12,360		13,449
Loans receivable, collectively evaluated for impairment		1,505,405		961,139
Loans receivable, purchased credit impaired		10,704	[1]	696	[1]	1,776
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Beginning Balance		1,421		933
Charge-offs		(90)		(2)
Recoveries		398		1
Provision		(139)		489
Ending Balance		1,590		1,421		933
Allowance for credit losses, individually evaluated for impairment				36
Allowance for credit losses, collectively evaluated for impairment		1,590		1,385
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		211,054		143,535
Loans receivable, individually evaluated for impairment		32		92
Loans receivable, collectively evaluated for impairment		211,022		143,443
Loans receivable, purchased credit impaired	[1]
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Beginning Balance		76		75
Charge-offs		0		0
Recoveries		0		0
Provision		28		1
Ending Balance		104		76		75
Allowance for credit losses, individually evaluated for impairment		0		0
Allowance for credit losses, collectively evaluated for impairment		104		76
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		45,989		10,480
Loans receivable, individually evaluated for impairment		112		0
Loans receivable, collectively evaluated for impairment		45,713		10,480
Loans receivable, purchased credit impaired	[1]	164		0
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Beginning Balance		2,323		2,314
Charge-offs				(617)
Recoveries		13		23
Provision		379		603
Ending Balance		2,715		2,323		2,314
Allowance for credit losses, individually evaluated for impairment		47		46
Allowance for credit losses, collectively evaluated for impairment		2,668		2,277
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		518,660		337,699
Loans receivable, individually evaluated for impairment		4,155		5,831
Loans receivable, collectively evaluated for impairment		507,506		331,380
Loans receivable, purchased credit impaired	[1]	6,999		488
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Beginning Balance		1,284		1,228
Charge-offs		(294)		(184)
Recoveries		18		48
Provision		530		192
Ending Balance		1,538		1,284		1,228
Allowance for credit losses, individually evaluated for impairment		96		125
Allowance for credit losses, collectively evaluated for impairment		1,442		1,125
Allowance for credit losses, purchased credit impaired	[1]			34
Loans receivable		270,583		157,505
Loans receivable, individually evaluated for impairment		2,728		2,817
Loans receivable, collectively evaluated for impairment		267,761		154,480
Loans receivable, purchased credit impaired	[1]	94		208
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Beginning Balance		144		172
Charge-offs		0		0
Recoveries		0		0
Provision		92		(28)
Ending Balance		236		144		172
Allowance for credit losses, individually evaluated for impairment		0		0
Allowance for credit losses, collectively evaluated for impairment		236		144
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		39,273		20,717
Loans receivable, individually evaluated for impairment		0		0
Loans receivable, collectively evaluated for impairment		39,273		20,717
Loans receivable, purchased credit impaired	[1]	0		0
Commercial Portfolio Segment [Member]
Beginning Balance		3,147		3,039
Charge-offs				(2,945)
Recoveries		28		40
Provision		1,278		3,013
Ending Balance		4,453		3,147		3,039
Allowance for credit losses, individually evaluated for impairment		1,112		329
Allowance for credit losses, collectively evaluated for impairment		3,341		2,818
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		363,640		254,427
Loans receivable, individually evaluated for impairment		5,208		4,268
Loans receivable, collectively evaluated for impairment		354,985		250,159
Loans receivable, purchased credit impaired	[1]	3,447		0
Consumer Portfolio Segment [Member]
Beginning Balance		370		401
Charge-offs		(88)		(36)
Recoveries		80		38
Provision		222		(33)
Ending Balance		584		370		$ 401
Allowance for credit losses, individually evaluated for impairment		25
Allowance for credit losses, collectively evaluated for impairment		559		370
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		79,270		50,921
Loans receivable, individually evaluated for impairment		125		441
Loans receivable, collectively evaluated for impairment		79,145		50,480
Loans receivable, purchased credit impaired	[1]	$ 0		$ 0
[1]	Purchased credit impaired loans are evaluated for impairment on an individual basis.

Note 7 - Loans and the Allowa_5

Note 7 - Loans and the Allowance for Loan Losses - Credit Quality Indicators (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Loans	$ 1,528,469	$ 975,284
Pass [Member]
Loans	1,474,420	924,290
Special Mention [Member]
Loans	26,763	32,824
Substandard [Member]
Loans	15,595	5,635
Doubtful [Member]
Loans	11,691	12,535
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans	211,054	143,535
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Pass [Member]
Loans	209,027	141,128
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Special Mention [Member]
Loans	718	1,953
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Substandard [Member]
Loans	1,277	362
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Doubtful [Member]
Loans	32	92
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans	45,989	10,480
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Pass [Member]
Loans	45,563	10,480
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Special Mention [Member]
Loans	153	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Substandard [Member]
Loans	161	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Doubtful [Member]
Loans	112	0
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans	518,660	337,699
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Pass [Member]
Loans	494,698	325,216
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Special Mention [Member]
Loans	14,421	4,861
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Substandard [Member]
Loans	3,510	1,687
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Doubtful [Member]
Loans	6,031	5,935
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans	270,583	157,505
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Pass [Member]
Loans	260,325	148,845
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Special Mention [Member]
Loans	4,601	4,657
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Substandard [Member]
Loans	2,929	1,574
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Doubtful [Member]
Loans	2,728	2,429
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans	39,273	20,717
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Pass [Member]
Loans	39,237	20,677
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Special Mention [Member]
Loans	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Substandard [Member]
Loans	36	40
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Doubtful [Member]
Loans	0	0
Commercial Portfolio Segment [Member]
Loans	363,640	254,427
Commercial Portfolio Segment [Member] | Pass [Member]
Loans	347,839	228,157
Commercial Portfolio Segment [Member] | Special Mention [Member]
Loans	5,690	20,681
Commercial Portfolio Segment [Member] | Substandard [Member]
Loans	7,448	1,951
Commercial Portfolio Segment [Member] | Doubtful [Member]
Loans	2,663	3,638
Consumer Portfolio Segment [Member]
Loans	79,270	50,921
Consumer Portfolio Segment [Member] | Pass [Member]
Loans	77,731	49,787
Consumer Portfolio Segment [Member] | Special Mention [Member]
Loans	1,180	672
Consumer Portfolio Segment [Member] | Substandard [Member]
Loans	234	21
Consumer Portfolio Segment [Member] | Doubtful [Member]
Loans	$ 125	$ 441

Note 7 - Loans and the Allowa_6

Note 7 - Loans and the Allowance for Loan Losses - Past Due Loans Receivable (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Past due	$ 14,835,000	$ 11,242,000
Current	1,513,634,000	964,042,000
Loans	1,528,469,000	975,284,000
Recorded investment over 90 days past due and still accruing	1,876,000	132,000
Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	4,959,000	2,820,000
Financing Receivables, 60 to 89 Days Past Due [Member]
Past due	1,073,000	422,000
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	8,803,000	8,000,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Past due	427,000	91,000
Current	210,627,000	143,444,000
Loans	211,054,000	143,535,000
Recorded investment over 90 days past due and still accruing	60,000	0
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	325,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Past due	13,000	0
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	89,000	91,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Past due	96,000	0
Current	45,893,000	10,480,000
Loans	45,989,000	10,480,000
Recorded investment over 90 days past due and still accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Past due	96,000	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	0	0
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Past due	6,404,000	5,776,000
Current	512,256,000	331,923,000
Loans	518,660,000	337,699,000
Recorded investment over 90 days past due and still accruing	450,000	0
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	2,437,000	2,344,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Past due		103,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	3,967,000	3,329,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Past due	3,584,000	1,728,000
Current	266,999,000	155,777,000
Loans	270,583,000	157,505,000
Recorded investment over 90 days past due and still accruing	270,000	73,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	1,596,000	470,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Past due	588,000	319,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	1,400,000	939,000
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Past due	36,000	0
Current	39,237,000	20,717,000
Loans	39,273,000	20,717,000
Recorded investment over 90 days past due and still accruing	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	36,000	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Past due	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	0	0
Commercial Portfolio Segment [Member]
Past due	3,856,000	3,274,000
Current	359,784,000	251,153,000
Loans	363,640,000	254,427,000
Recorded investment over 90 days past due and still accruing	1,038,000	59,000
Commercial Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	328,000
Commercial Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Past due	287,000
Commercial Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	3,241,000	3,274,000
Consumer Portfolio Segment [Member]
Past due	432,000	373,000
Current	78,838,000	50,548,000
Loans	79,270,000	50,921,000
Recorded investment over 90 days past due and still accruing	58,000	0
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Past due	237,000	6,000
Consumer Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Past due	89,000	0
Consumer Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due	$ 106,000	$ 367,000

Note 7 - Loans and the Allowa_7

Note 7 - Loans and the Allowance for Loan Losses - Loan Receivables on Nonaccrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Loans receivable on nonaccrual status	$ 11,691	$ 12,535
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans receivable on nonaccrual status	32	92
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans receivable on nonaccrual status	112
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans receivable on nonaccrual status	6,031	5,935
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans receivable on nonaccrual status	2,728	2,429
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans receivable on nonaccrual status
Commercial Portfolio Segment [Member]
Loans receivable on nonaccrual status	2,663	3,638
Consumer Portfolio Segment [Member]
Loans receivable on nonaccrual status	$ 125	$ 441

Note 7 - Loans and the Allowa_8

Note 7 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Recorded investment, with an allowance recorded	$ 2,718	$ 1,436
Unpaid principal balance, with an allowance recorded	3,912	1,543
Related allowance	1,280	536
Average recorded investment, with an allowance recorded	1,241	1,830
Recorded investment, with no allowance recorded	9,642	12,013
Unpaid principal balance, with no allowance recorded	12,399	14,459
Average recorded investment, with no allowance recorded	13,583	11,775
Recorded investment	12,360	13,449
Unpaid principal balance	16,311	16,002
Average recorded investment	14,824	13,605
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Recorded investment, with an allowance recorded		90
Unpaid principal balance, with an allowance recorded		90
Related allowance		36
Average recorded investment, with an allowance recorded	22	74
Recorded investment, with no allowance recorded	32	3
Unpaid principal balance, with no allowance recorded	56	9
Average recorded investment, with no allowance recorded	15	44
Recorded investment	32	93
Unpaid principal balance	56	99
Average recorded investment	37	118
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Recorded investment, with an allowance recorded	0	0
Unpaid principal balance, with an allowance recorded	0	0
Related allowance	0	0
Average recorded investment, with an allowance recorded	0	0
Recorded investment, with no allowance recorded	112	0
Unpaid principal balance, with no allowance recorded	193	0
Average recorded investment, with no allowance recorded	9	0
Recorded investment	112	0
Unpaid principal balance	193	0
Average recorded investment	9	0
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Recorded investment, with an allowance recorded	447	316
Unpaid principal balance, with an allowance recorded	501	341
Related allowance	47	46
Average recorded investment, with an allowance recorded	367	462
Recorded investment, with no allowance recorded	3,708	5,515
Unpaid principal balance, with no allowance recorded	3,833	5,653
Average recorded investment, with no allowance recorded	5,240	3,402
Recorded investment	4,155	5,831
Unpaid principal balance	4,334	5,994
Average recorded investment	5,607	3,864
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Recorded investment, with an allowance recorded	363	491
Unpaid principal balance, with an allowance recorded	451	540
Related allowance	96	125
Average recorded investment, with an allowance recorded	303	787
Recorded investment, with no allowance recorded	2,365	2,325
Unpaid principal balance, with no allowance recorded	3,975	2,744
Average recorded investment, with no allowance recorded	2,708	2,188
Recorded investment	2,728	2,816
Unpaid principal balance	4,426	3,284
Average recorded investment	3,011	2,975
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Recorded investment, with an allowance recorded	0	0
Unpaid principal balance, with an allowance recorded	0	0
Related allowance	0	0
Average recorded investment, with an allowance recorded	0	0
Recorded investment, with no allowance recorded	0	0
Unpaid principal balance, with no allowance recorded	0	0
Average recorded investment, with no allowance recorded	0	0
Recorded investment	0	0
Unpaid principal balance	0	0
Average recorded investment	0	0
Commercial Portfolio Segment [Member]
Recorded investment, with an allowance recorded	1,883	539
Unpaid principal balance, with an allowance recorded	2,935	572
Related allowance	1,112	329
Average recorded investment, with an allowance recorded	547	502
Recorded investment, with no allowance recorded	3,325	3,729
Unpaid principal balance, with no allowance recorded	4,198	5,581
Average recorded investment, with no allowance recorded	5,350	5,898
Recorded investment	5,208	4,268
Unpaid principal balance	7,133	6,153
Average recorded investment	5,897	6,400
Consumer Portfolio Segment [Member]
Recorded investment, with an allowance recorded	25
Unpaid principal balance, with an allowance recorded	25
Related allowance	25
Average recorded investment, with an allowance recorded	2	5
Recorded investment, with no allowance recorded	100	441
Unpaid principal balance, with no allowance recorded	144	472
Average recorded investment, with no allowance recorded	261	243
Recorded investment	125	441
Unpaid principal balance	169	472
Average recorded investment	$ 263	$ 248

Note 7 - Loans and the Allowa_9

Note 7 - Loans and the Allowance for Loan Losses - Purchased Impaired Credits (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018		Dec. 31, 2017
Carrying amount, beginning balance		$ 696	[1]	$ 1,776
Payments received, net of discounts realized		(507)		(924)
Purchased impaired credit participation interest sales proceeds, net of discount realized		210		511
Charge-offs		(26)		(667)
Carrying amount, ending balance	[1]	10,704		$ 696
Minden Bancorp [Member]
Carrying amount of purchased impaired credits acquired in acquisition		5,798
Richland State Bancorp [Member]
Carrying amount of purchased impaired credits acquired in acquisition		$ 4,533
[1]	Purchased credit impaired loans are evaluated for impairment on an individual basis.

Note 7 - Loans and the Allow_10

Note 7 - Loans and the Allowance for Loan Losses - Troubled Debt Restructurings (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Number of contracts	10	6
Pre-modification outstanding recorded investment	$ 8,326	$ 5,201
Post-modification outstanding recorded investment	$ 5,820	$ 3,060
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Number of contracts	1	2
Pre-modification outstanding recorded investment		$ 703
Post-modification outstanding recorded investment		$ 455
Residential Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Number of contracts	3
Pre-modification outstanding recorded investment	$ 2,412
Post-modification outstanding recorded investment	$ 2,308
Consumer Portfolio Segment [Member]
Number of contracts		4
Pre-modification outstanding recorded investment		$ 4,498
Post-modification outstanding recorded investment		$ 2,605
Commercial Portfolio Segment [Member]
Number of contracts	6
Pre-modification outstanding recorded investment	$ 5,914
Post-modification outstanding recorded investment	$ 3,512

Note 8 - Premises and Equipme_3

Note 8 - Premises and Equipment - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 1,172	$ 1,181	$ 1,299

Note 8 - Premises and Equipme_4

Note 8 - Premises and Equipment - Bank Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment, Gross	$ 27,830	$ 14,938
Less: Accumulated Depreciation	(12,716)	(6,158)
Property, Plant and Equipment, Net	15,114	8,780
Land [Member]
Property, Plant and Equipment, Gross	2,984	2,098
Building and Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	15,473	7,143
Furniture and Equipment [Member]
Property, Plant and Equipment, Gross	$ 9,373	$ 5,697

Note 9 - Goodwill and Other I_3

Note 9 - Goodwill and Other Intangible Assets - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill, Ending Balance	$ 49,488,000	$ 6,824,000
Goodwill, Impaired, Accumulated Impairment Loss	0
Amortization of Intangible Assets, Total	$ 559,000	$ 276,000	$ 276,000

Note 9 - Goodwill and Other I_4

Note 9 - Goodwill and Other Intangible Assets - Summary of Core Deposit Intangible Asset (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Gross Carrying Amount	$ 2,762	$ 2,762
Acquisitions	6,441
Less: Accumulated Amortization	(1,318)	(759)
Net Carrying Amount	$ 7,885	$ 2,003

Note 9 - Goodwill and Other I_5

Note 9 - Goodwill and Other Intangible Assets - Estimated Aggregate Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
2019	$ 920
2020	920
2021	920
2022	920
2023	920
Thereafter	3,285
Total Core Deposit Intangible	$ 7,885	$ 2,003

Note 10 - Deposits - (Details T

Note 10 - Deposits - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Percentage of Certificate of Deposit Maturities Year One	65.60%
Percentage of Certificate of Deposit Maturities Year Two and Thereafter	34.40%
Deposits, Total	$ 1,733,934	$ 1,055,533
Interest-bearing Domestic Deposit, Brokered	111,800	78,300
Interest Bearing Deposits Public Funds Brokered	30,900	23,100
Deposits Public Funds Non-brokered	263,800	147,700
Interest and Non-interest Bearing Deposits Liability [Member] | Top three customers [Member]
Deposits, Total	$ 146,200	$ 111,200
Percentage of Interest and Non-interest Bearing Domestic Deposits to Deposits	8.40%	10.50%

Note 10 - Deposits - Summary of

Note 10 - Deposits - Summary of Deposit Accounts (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Noninterest Bearing - DDA	$ 382,354	$ 264,646
Noninterest Bearing Deposits	382,354	264,646
Interest Bearing - DDA	40,969	40,603
NOW and Super NOW Accounts	310,527	139,302
Money Market Accounts	334,763	219,035
Savings Accounts	94,211	37,538
Certificates of Deposit Over $250,000	160,145	90,530
Other Certificates of Deposit	410,965	263,879
Interest Bearing Deposits	1,351,580	790,887
Total Deposits	$ 1,733,934	$ 1,055,533

Note 11 - Borrowings - (Details

Note 11 - Borrowings - (Details Textual)	Dec. 17, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 12, 2016USD ($)
Advances from Federal Home Loan Banks, Net of Unaccreted Market Value Adjustment		$ 55,000,000	$ 75,000,000
Advances from Federal Home Loan Banks, Total		55,000,000	75,000,000
Pledged Financial Instruments, Not Separately Reported, Loans Receivable, for Federal Home Loan Bank Debt		544,000,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds		351,600,000
Long-term Debt, Total			2,700,000
Short-term Debt, Total			862,000
Subordinated Debt, Ending Balance	$ 25,000,000	25,000,000
Subordinated Borrowing, Interest Rate	6.75%
FNBB Advance [Member]
Debt Instrument, Face Amount				$ 3,000,000
Debt Instrument, Number of Payments				9
Debt Instrument, Annual Principal Payment				$ 300,000
Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid				303,000
Long-term Debt, Total			$ 2,700,000
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			4.50%
Federal Funds Purchased [Member]
Line of Credit Facility, Current Borrowing Capacity		126,000,000	$ 113,500,000
Long-term Line of Credit, Total		0	0
FNBB Line of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 5,000,000
Short-term Debt, Total			$ 862,000
Short-term Debt, Percentage Bearing Variable Interest Rate			4.50%
November 2022 [Member]
Advances from Federal Home Loan Banks, Total		$ 30,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate		2.41%
June 2019 [Member]
Advances from Federal Home Loan Banks, Total		$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate		2.54%
December 2018 [Member]
Advances from Federal Home Loan Banks, Total			$ 15,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate			1.90%
March 2018 [Member]
Advances from Federal Home Loan Banks, Total			$ 30,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate			1.53%

Note 12 - Securities Sold Und_2

Note 12 - Securities Sold Under Agreements to Repurchase - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Securities Sold under Agreements to Repurchase, Total	$ 12,229	$ 1,939
Minimum [Member]
Interest Rate on Investment Percentage	2.50%
Maturity Year	2024
Maximum [Member]
Interest Rate on Investment Percentage	7.00%
Maturity Year	2040

Note 13 - Income Taxes - (Detai

Note 13 - Income Taxes - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2015
Operating Loss Carryforwards, Total	$ 172,000
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax	$ 193,000	$ 310,000
Operating Loss Carryforwards, Expiration Year	2033
American Gateway Financial Corporation [Member]
Operating Loss Carryforwards, Total			$ 287,000
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax			$ 984,000

Note 13 - Income Taxes - Provis

Note 13 - Income Taxes - Provision (Credit) for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Continuing Operations, Provision (Credit) for Current Taxes - Federal	$ 3,681	$ 977	$ 660
Continuing Operations, Provision (Credit) for Deferred Taxes	(402)	1,458	953
Adjustment to Deferred Taxes for Enactment of 21% Federal Statutory Rate on December 22, 2017		1,668
Provision for Income Taxes	$ 3,279	$ 4,103	$ 1,613

Note 13 - Income Taxes - Prov_2

Note 13 - Income Taxes - Provision (Credit) for Income Taxes (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2018
Federal Statutory Income Tax, Percentage	21.00%

Note 13 - Income Taxes - Reconc

Note 13 - Income Taxes - Reconciliation Between Statutory Federal Income Tax Rate and Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Federal Statutory Income Tax	$ 3,648	$ 3,043	$ 2,286
Tax Exempt Income	(512)	(701)	(708)
Adjustment to Deferred Taxes for Enactment of 21% Federal Statutory Rate on December 22, 2017		1,668
Other - Net	143	93	35
Provision for Income Taxes	$ 3,279	$ 4,103	$ 1,613

Note 13 - Income Taxes - Reco_2

Note 13 - Income Taxes - Reconciliation Between Statutory Federal Income Tax Rate and Effective Income Tax Rate (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2018
Federal Statutory Income Tax, Percentage	21.00%

Note 13 - Income Taxes - Compon

Note 13 - Income Taxes - Components of Deferred Tax Assets (Liabilities) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Allowance for Loan Losses	$ 2,356,000	$ 1,841,000
Acquried Loans Fair Market Value Adjustment	1,397,000	470,000
Acquired Securities Difference in Basis	(241,000)	(450,000)
Amortization of Start-Up Costs	17,000	26,000
Stock Warrants and Options	718,000	693,000
Depreciation	(517,000)	(476,000)
Interest on Acquired Nonaccrual Loans		25,000
Unrealized Loss on Securities	922,000	437,000
Other Real Estate	55,000	35,000
Core Deposit Intangible	1,656,000	421,000
Deposit Premium	67,000
Deferred Compensation	548,000	473,000
Alternative Minimum Tax Credit	193,000	310,000
Branch Closures	(47,000)
Net Operating Loss Carryforward	36,000	42,000
Net Deferred Tax Asset	$ 3,848,000	$ 3,005,000

Note 14 - Accumulated Other C_3

Note 14 - Accumulated Other Comprehensive Income (Loss) - Changes in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Balance at Beginning of Year	$ 179,935	$ 113,559	$ 112,449
Other Comprehensive Income (Loss)	(1,825)	957	(1,541)
Reclassify Stranded Tax Effects
Balance at End of Year	260,058	179,935	113,559
AOCI Attributable to Parent [Member]
Balance at Beginning of Year	(1,644)	(2,330)	(789)
Other Comprehensive Income (Loss) Before Reclassifications - Net of Tax	(1,831)	937
Reclassification Adjustment for Gains (Losses) Realized - Net of Tax	6	20
Other Comprehensive Income (Loss)	(1,825)	957	(1,541)
Reclassify Stranded Tax Effects		(271)
Balance at End of Year	$ (3,469)	$ (1,644)	$ (2,330)

Note 15 - Shareholders' Equit_3

Note 15 - Shareholders' Equity and Regulatory Matters - (Details Textual) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Common Stock, Dividends, Per Share, Cash Paid	$ 0.30	$ 0.23

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity and Regulatory Matters - Actual Capital Amounts and Ratios (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Total Capital, Amount	$ 242,144	$ 181,565
Total Capital to Risk-Weighted Assets Ratio	13.91%	15.23%
Tier I Capital, Amount	$ 205,924	$ 172,800
Tier I Capital to Risk-Weighted Assets Ratio	11.83%	14.49%
Common Equity Tier 1 Capital, Amount	$ 205,924	$ 172,800
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio	11.83%	14.49%
Tier I Leveraged Capital, Amount	$ 205,924	$ 172,800
Tier I Leveraged Capital to Average Assets Ratio	11.66%	13.53%
Business First Bank [Member]
Total Capital, Amount	$ 224,356	$ 120,806
Total Capital to Risk-Weighted Assets Ratio	12.90%	10.24%
Tier I Capital, Amount	$ 213,136	$ 112,041
Tier I Capital to Risk-Weighted Assets Ratio	12.26%	9.50%
Common Equity Tier 1 Capital, Amount	$ 213,136	$ 112,041
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio	12.26%	9.50%
Tier I Leveraged Capital, Amount	$ 213,136	$ 112,041
Tier I Leveraged Capital to Average Assets Ratio	12.08%	8.78%
Total Capital Required for Capital Adequacy, Amount	$ 139,126	$ 94,377
Total Capital Required for Capital Adequacy, Ratio	8.00%	8.00%
Total Capital to be Well Capitalized, Amount	$ 173,908	$ 117,971
Total Capital to be Well Capitalized, Ratio	10.00%	10.00%
Tier I Capital Required for Capital Adequacy, Amount	$ 104,345	$ 70,783
Tier I Capital Required for Capital Adequacy, Ratio	6.00%	6.00%
Tier I Capital to be Well Capitalized, Amount	$ 139,126	$ 94,377
Tier I Capital to be Well Capitalized, Ratio	8.00%	8.00%
Common Equity Tier 1 Capital Required for Capital Adequacy, Amount	$ 78,259	$ 53,087
Common Equity Tier 1 Capital Required for Capital Adequacy, Ratio	4.50%	4.50%
Common Equity Tier 1 Capital to be Well Capitalized, Amount	$ 113,040	$ 76,681
Common Equity Tier 1 Capital to be Well Capitalized, Ratio	6.50%	6.50%
Tier I Leveraged Capital Required for Capital Adequacy, Amount	$ 70,592	$ 51,040
Tier I Leveraged Capital Capital Required for Capital Adequacy, Ratio	4.00%	4.00%
Tier I Leveraged Capital to be Well Capitalized, Amount	$ 88,241	$ 63,800
Tier I Leveraged Capital to be Well Capitalized, Ratio	5.00%	5.00%

Note 16 - Stock Based Compens_3

Note 16 - Stock Based Compensation - (Details Textual)	Dec. 20, 2016USD ($)shares	Feb. 01, 2016USD ($)$ / shares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)	Dec. 31, 2018USD ($)$ / sharesshares	Jun. 29, 2017shares
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			1,500,000		1,500,000
Allocated Share-based Compensation Expense, Total | $			$ 63,000	$ 766,000
Stock Issued During Period, Shares, Issued for Services				3,750	4,410
Stock Issued During Period, Shares, Share-based Compensation, Gross				5,552	1,000
Noninterest Expense Directors Fees | $				$ 436,000	$ 400,000	$ 337,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 10	$ 10	$ 10	$ 10		$ 10
Class of Warrant or Right, Outstanding			87,625	87,625	87,625		87,625
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number				761,747			761,747
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price | $ / shares				$ 12.64			$ 12.64
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance				18,333			18,333
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $				$ 81,000			$ 81,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				2 years
Share-based Compensation Arrangement by Share-based Payment Award Options, Amended, Number of Shares	330,000		105,250
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term					10 years
Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				101,000			101,000
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost, Total | $		$ 48,000
Share-based Compensation Arrangement by Share-based Payment Award Warrants Assumed Weighted Average Grant Date Fair Value | $ / shares				$ 2.50
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate				1.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term				6 years 182 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate				5.04%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate				13.19%
Non-employee Directors [Member]
Noninterest Expense Directors Fees | $				$ 75,000	$ 75,000
Employee [Member]
Allocated Share-based Compensation Expense, Total | $				$ 140,000	$ 17,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Vesting, Number of Equal Installments				3	3
Allocated Share-based Compensation Expense, Total | $					$ 129,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options | $			$ 92,000	$ 1,100,000	92,000		$ 1,100,000
Employee Stock Option [Member]
Allocated Share-based Compensation Expense, Total | $	$ 168,000			$ 119,000	$ 207,000
The 2017 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance								500,000
Share-based Compensation Arrangement by Share-based Payment Award, Grants in Period, Gross							0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				500,000			500,000

Note 16 - Stock Based Compens_4

Note 16 - Stock Based Compensation - Restricted Stock Award Activity (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Balance, at Beginning of Period (in shares)	8,662
Balance, at Beginning of Period, weighted average grant date fair value (in dollars per share)	$ 17
Granted (in shares)	39,789	12,981
Granted, weighted average grant date fair value (in dollars per share)	$ 20	$ 17
Forfeited (in shares)
Forfeited, weighted average grant date fair value (in dollars per share)
Earned and Issued (in shares)	(17,449)	(4,319)
Earned and Issued, weighted average grant date fair value (in dollars per share)	$ 19.26	$ 17
Balance, at End of Period (in shares)	31,002	8,662
Balance, at End of Period, weighted average grant date fair value (in dollars per share)	$ 19.58	$ 17

Note 16 - Stock Based Compens_5

Note 16 - Stock Based Compensation - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Outstanding Options, at Beginning of Period (in shares)	831,080	998,480
Outstanding Options, at Beginning of Period, weighted average exercise price (in dollars per share)	$ 12.73	$ 12.82
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	0
Granted, weighted average exercise price (in dollars per share)
Exercised (in shares)	(49,000)
Exercised, weighted average exercise price (in dollars per share)	$ 12.42
Forfeited or Expired (in shares)	(2,000)	(167,400)
Forfeited or Expired, weighted average exercise price (in dollars per share)	$ 17.11	$ 13.25
Outstanding Options, at End of Period (in shares)	780,080	831,080
Outstanding Options, at End of Period, weighted average exercise price (in dollars per share)	$ 12.74	$ 12.73
Exerciseable, at End of Period (in shares)	761,747	784,698
Exerciseable, at End of Period, weighted average exercise price (in dollars per share)	$ 12.64	$ 12.49

Note 17 - Employee Benefit Pl_2

Note 17 - Employee Benefit Plans - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4.00%
Employee Compensation and Benefits	$ 690,000	$ 542,000	$ 467,000
Deferred Compensation Arrangement with Individual, Recorded Liability	2,400,000	2,100,000
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 224,000	$ 209,000
Deferred Compensation Arrangement with Individual, Reversal of Accrued Liabilities			$ 339,000

Note 18 - Other Expenses - Sche

Note 18 - Other Expenses - Schedule of Other Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Development	$ 1,239	$ 1,193	$ 1,253
Communications	885	830	872
Ad Valorem Shares Tax	1,135	804	650
Data Processing Fees	1,557	1,537	1,528
Directors Fees	436	400	337
Insurance	256	283	301
Legal and Professional Fees	1,695	1,159	1,806
Office Supplies and Printing	578	421	455
Regulatory Assessments	1,359	904	847
Taxes and Licenses	201	11	24
Merger and Conversion Costs	3,024	129	8
Other	4,156	2,829	2,943
Total Other Expenses	$ 16,521	$ 10,500	$ 11,024

Note 19 - Financial Instrumen_2

Note 19 - Financial Instruments With Off-balance-sheet Risk - (Details Textual) $ in Millions	Dec. 31, 2018USD ($)
Commitments to Extend Credit [Member]
Contractual Obligation, Total	$ 322.5
Standby and commercial Letters of Credit [Member]
Contractual Obligation, Total	$ 11.5

Note 20 - Concentrations of C_2

Note 20 - Concentrations of Credit - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Loans and Leases Receivable, Net of Deferred Income, Total	$ 1,528,469	$ 975,284
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans and Leases Receivable, Net of Deferred Income, Total	$ 518,660	$ 337,699
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	33.90%	34.60%
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans and Leases Receivable, Net of Deferred Income, Total	$ 211,054	$ 143,535
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	13.80%	14.70%

Note 21 - Commitments - (Detail

Note 21 - Commitments - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Leases, Rent Expense, Total	$ 2,500,000	$ 1,800,000	$ 1,500,000
Federal Home Loan Bank Advances [Member]
Letters of Credit Outstanding, Amount	137,300,000	$ 81,000,000
Letters of Credit of Expiring in April 2019 [Member]
Letters of Credit Outstanding, Amount	25,000,000
Letters of Credit of Expiring in May 2019 [Member]
Letters of Credit Outstanding, Amount	16,900,000
Letter of Credit of Expires in August 2019 [Member]
Letters of Credit Outstanding, Amount	157,000
Letter of Credit of Expires in September 2019 [Member]
Letters of Credit Outstanding, Amount	35,000,000
Letters of Credit of Expiring in December 2019 [Member]
Letters of Credit Outstanding, Amount	$ 60,300,000
Minimum [Member]
Non-cancelable Operating Lease Terms	1 year
Maximum [Member]
Non-cancelable Operating Lease Terms	10 years

Note 21 - Commitments - Future

Note 21 - Commitments - Future Minimum Lease Payments Under Leases (Details) $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 2,366
2020	1,678
2021	1,409
2022	1,215
2023 and Thereafter	5,830
Total Future Minimum Lease Payments	$ 12,498

Note 21 - Commitments - Funds L

Note 21 - Commitments - Funds Lent to Small Business Borrowers (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Mc Larty Capital Partners SBIC L.P [Member]
Total Capital Commitment	$ 2,000
Capital Called	1,802
Remaining Unfunded Capital Commitment	198
McLarty Capital Partners SBIC II, L.P. [Member]
Total Capital Commitment	2,500
Capital Called	1,604
Remaining Unfunded Capital Commitment	896
Bluehenge Capital Secured Debt SBIC L.P [Member]
Total Capital Commitment	1,500
Capital Called	1,102
Remaining Unfunded Capital Commitment	398
New Louisiana Angel Fund 2, LLC [Member]
Total Capital Commitment	50
Capital Called	13
Remaining Unfunded Capital Commitment	$ 37

Note 22 - Related Party Trans_3

Note 22 - Related Party Transactions - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable, Related Parties, Ending Balance	$ 27,359	$ 24,047	$ 15,139
Related Party Deposit Liabilities	$ 35,500	$ 15,900

Note 22 - Related Party Trans_4

Note 22 - Related Party Transactions - Schedule of Activity in Loans to Directors, Officers and Affiliates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Balance - Beginning of Year	$ 24,047	$ 15,139
New Loans	13,478	14,283
Repayments	(10,166)	(5,375)
Balance - End of Year	$ 27,359	$ 24,047

Note 23 - Fair Value of Finan_3

Note 23 - Fair Value of Financial Instruments - (Details Textual) $ in Thousands	Dec. 31, 2018USD ($)
Fair Value, Measurements, Recurring [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0
Fair Value, Measurements, Nonrecurring [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0

Note 23 - Fair Value of Finan_4

Note 23 - Fair Value of Financial Instruments - Assets and Liabilities Measured On a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Securities available for sale	$ 309,516	$ 179,148
Fair Value, Inputs, Level 1 [Member]
Securities available for sale
Fair Value, Inputs, Level 2 [Member]
Securities available for sale	301,132	170,486
Fair Value, Inputs, Level 3 [Member]
Securities available for sale	8,384	8,662
US Government Agencies Debt Securities [Member]
Securities available for sale	17,439	8,953
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	17,439	8,953
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale
Corporate Debt Securities [Member]
Securities available for sale	12,692	13,041
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	12,692	13,041
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale
Collateralized Mortgage Backed Securities [Member]
Securities available for sale	165,618	79,941
Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale
Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	165,618	79,941
Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale
US States and Political Subdivisions Debt Securities [Member]
Securities available for sale	113,767	76,479
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	105,383	67,817
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	8,384	8,662
Other Debt Obligations [Member]
Securities available for sale		734
Other Debt Obligations [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale
Other Debt Obligations [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale		734
Other Debt Obligations [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale

Note 23 - Fair Value of Finan_5

Note 23 - Fair Value of Financial Instruments - Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Measurements, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets measured on a nonrecurring basis	$ 23,477	$ 13,803
Fair Value, Inputs, Level 1 [Member]
Assets measured on a nonrecurring basis
Fair Value, Inputs, Level 2 [Member]
Assets measured on a nonrecurring basis	23,477	13,803
Fair Value, Inputs, Level 3 [Member]
Assets measured on a nonrecurring basis
Impaired Loans [Member]
Assets measured on a nonrecurring basis	21,557	13,576
Impaired Loans [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured on a nonrecurring basis
Impaired Loans [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured on a nonrecurring basis	21,557	13,576
Impaired Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured on a nonrecurring basis
Repossessed Assets [Member]
Assets measured on a nonrecurring basis	1,920	227
Repossessed Assets [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured on a nonrecurring basis
Repossessed Assets [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured on a nonrecurring basis	1,920	227
Repossessed Assets [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured on a nonrecurring basis

Note 23 - Fair Value of Finan_6

Note 23 - Fair Value of Financial Instruments - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financial Assets:
Securities	$ 309,516	$ 179,148
Other Equity Securities	9,282	8,627
Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Securities
Fair Value, Inputs, Level 2 [Member]
Financial Assets:
Securities	301,132	170,486
Fair Value, Inputs, Level 3 [Member]
Financial Assets:
Securities	8,384	8,662
Reported Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	137,908	116,411
Securities	309,516	179,148
Mortgage Loans Held for Sale	58	201
Loans - Net	1,517,249	966,519
Cash Value of BOLI	31,882	23,200
Other Equity Securities	9,282	8,627
Total	2,005,895	1,294,106
Financial Liabilities:
Deposits	1,733,934	1,055,533
Borrowings	92,229	80,501
Total	1,826,163	1,136,034
Estimate of Fair Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	137,908	116,411
Securities	309,516	179,148
Mortgage Loans Held for Sale	58	201
Loans - Net	1,495,454	952,113
Cash Value of BOLI	31,882	23,200
Other Equity Securities	9,282	8,627
Total	1,984,100	1,279,700
Financial Liabilities:
Deposits	1,717,698	1,046,096
Borrowings	104,930	81,059
Total	1,822,628	1,127,155
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Cash and Short-Term Investments	137,908	116,411
Securities
Mortgage Loans Held for Sale
Loans - Net
Cash Value of BOLI
Other Equity Securities
Total	137,908	116,411
Financial Liabilities:
Deposits
Borrowings
Total
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Assets:
Cash and Short-Term Investments
Securities	301,132	170,486
Mortgage Loans Held for Sale	58	201
Loans - Net
Cash Value of BOLI	31,882	23,200
Other Equity Securities
Total	333,072	193,887
Financial Liabilities:
Deposits
Borrowings	104,930	81,059
Total	104,930	81,059
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Assets:
Cash and Short-Term Investments
Securities	8,384	8,662
Mortgage Loans Held for Sale
Loans - Net	1,495,454	952,113
Cash Value of BOLI
Other Equity Securities	9,282	8,627
Total	1,513,120	969,402
Financial Liabilities:
Deposits	1,717,698	1,046,096
Borrowings
Total	$ 1,717,698	$ 1,046,096

Note 26 - Financial Statement_3

Note 26 - Financial Statements - Parent Company Only - Balance Sheets for Business First Bancshares, Inc. (Parent Company) (Details) - USD ($)	Dec. 31, 2018	Dec. 17, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets:
Other Assets	$ 2,534,000		$ 2,201,000
Total Assets	2,094,896,000		1,321,256,000
Liabilities:
Short Term Borrowings			862,000
Accrued Interest Payable	1,374,000		890,000
Long Term Borrowings			2,700,000
Subordinated Debt	25,000,000	$ 25,000,000
Other Liabilities	7,301,000		4,397,000
Total Liabilities	1,834,838,000		1,141,321,000
Shareholders' Equity:
Common Stock	13,213,000		10,232,000
Additional Paid-in Capital	212,332,000		144,172,000
Retained Earnings	37,982,000		27,175,000
Accumulated Other Comprehensive Loss	(3,469,000)		(1,644,000)
Total Shareholders' Equity	260,058,000		179,935,000	$ 113,559,000	$ 112,449,000
Total Liabilities and Shareholders' Equity	2,094,896,000		1,321,256,000
Parent Company [Member]
Assets:
Cash	14,643,000		62,727,000
Investment in Subsidiaries	267,270,000		119,176,000
Other Assets	3,217,000		2,121,000
Total Assets	285,130,000		184,024,000
Liabilities:
Short Term Borrowings			862,000
Accrued Interest Payable	69,000		7,000
Long Term Borrowings			2,700,000
Subordinated Debt	25,000,000
Other Liabilities	3,000		520,000
Total Liabilities	25,072,000		4,089,000
Shareholders' Equity:
Common Stock	13,213,000		10,232,000
Additional Paid-in Capital	212,332,000		144,172,000
Retained Earnings	37,982,000		27,175,000
Accumulated Other Comprehensive Loss	(3,469,000)		(1,644,000)
Total Shareholders' Equity	260,058,000		179,935,000
Total Liabilities and Shareholders' Equity	$ 285,130,000		$ 184,024,000

Note 26 - Financial Statement_4

Note 26 - Financial Statements - Parent Company Only - Statements of Income for Business First Bancshares, Inc. (Parent Company) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest Income	$ 76,195	$ 51,601	$ 43,418
Interest Expense	13,966	7,229	5,826
Provision for Income Taxes	3,279	4,103	1,613
Net Income	14,091	4,848	5,111
Parent Company [Member]
Interest Income	46
Interest Expense	237	155	99
Other Operating Expenses	3,275	544	1,365
Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries	(3,466)	(699)	(1,464)
Provision for Income Taxes	(623)	233	(498)
Income (Loss) before Equity in Undistributed Net Income of Subsidiaries	(2,843)	(932)	(966)
Equity in Undistributed Net Income of Subsidiaries	16,934	5,780	6,077
Net Income	$ 14,091	$ 4,848	$ 5,111