Business First Bancshares (BFST) 10-K 5 Mar 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Feb. 22, 2021	Jun. 30, 2020
Document Information [Line Items]
Entity Central Index Key	0001624322
Entity Registrant Name	Business First Bancshares, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Document Transition Report	false
Entity File Number	001-38447
Entity Incorporation, State or Country Code	LA
Entity Tax Identification Number	20-5340628
Entity Address, Address Line One	500 Laurel Street, Suite 101
Entity Address, City or Town	Baton Rouge
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70801
City Area Code	225
Local Phone Number	248-7600
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	BFST
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 296,400,000
Entity Common Stock, Shares Outstanding		20,689,574

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Cash and Due from Banks	$ 149,131	$ 89,371
Federal Funds Sold	174,152	61,372
Securities Available for Sale, at Fair Values	640,605	278,193
Mortgage Loans Held for Sale	969	251
Loans and Lease Receivable, Net of Allowance for Loan Losses of $22,024 in 2020 and $12,124 in 2019	2,969,331	1,698,141
Premises and Equipment, Net	58,593	29,280
Accrued Interest Receivable	23,895	8,025
Other Equity Securities	12,693	12,565
Other Real Estate Owned	9,051	4,036
Cash Value of Life Insurance	45,030	32,568
Deferred Taxes	5,858	2,145
Goodwill	53,862	48,495
Core Deposit Intangible	9,734	6,694
Other Assets	7,456	2,699
Total Assets	4,160,360	2,273,835
Noninterest Bearing	1,164,139	398,847
Interest Bearing	2,452,540	1,383,163
Total Deposits	3,616,679	1,782,010
Securities Sold Under Agreements to Repurchase	21,825	67,989
Short Term Borrowings	5,020	0
Federal Home Loan Bank Borrowings	43,145	93,000
Subordinated Debt	25,000	25,000
Subordinated Debt - Trust Preferred Securities	5,000	0
Accrued Interest Payable	2,499	1,533
Other Liabilities	25,229	19,206
Total Liabilities	3,750,397	1,988,738
Commitments and Contingencies (See Notes 19, 21 and 22)
Preferred Stock, No Par Value; 5,000,000 Shares Authorized	0	0
Common Stock, $1 Par Value; 50,000,000 Shares Authorized; 20,621,437 and 13,279,363 Shares Issued and Outstanding at December 31, 2020 and 2019, respectively	20,621	13,279
Additional Paid-in Capital	299,540	212,505
Retained Earnings	79,174	56,700
Accumulated Other Comprehensive Income	10,628	2,613
Total Shareholders' Equity	409,963	285,097
Total Liabilities and Shareholders' Equity	4,160,360	2,273,835
Long-term Debt Excluding Federal Reserve Bank Payroll Protection Program Liquidity Facility [Member]
Long Term Borrowings	$ 6,000	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Allowance for loan losses	$ 22,024	$ 12,124
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)	20,621,437	13,279,363
Common stock, shares outstanding (in shares)	20,621,437	13,279,363

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Interest Income:
Interest and Fees on Loans	$ 140,459	$ 95,433	$ 69,780
Interest and Dividends on Non-taxable Securities	3,183	2,156	1,902
Interest and Dividends on Taxable Securities	5,769	5,069	3,932
Interest on Federal Funds Sold and Due From Banks	344	809	581
Total Interest Income	149,755	103,467	76,195
Interest Expense:
Interest on Deposits	17,562	19,753	11,833
Interest on Borrowings	4,547	3,516	2,133
Total Interest Expense	22,109	23,269	13,966
Net Interest Income	127,646	80,198	62,229
Provision for Loan Losses	11,435	2,606	2,390
Net Interest Income after Provision for Loan Losses	116,211	77,592	59,839
Other Income:
Service Charges on Deposit Accounts	5,358	4,035	2,810
Gain on Sales of Securities	135	106	7
Gain on Sales of Loans	4,597	230	87
Other Income	11,474	6,337	4,875
Total Other Income	21,564	10,708	7,779
Other Expenses:
Salaries and Employee Benefits	57,394	35,126	27,862
Occupancy and Equipment Expense	11,380	7,628	5,865
Other Expenses	32,219	15,694	16,521
Total Other Expenses	100,993	58,448	50,248
Income Before Income Taxes	36,782	29,852	17,370
Provision for Income Taxes	6,788	6,080	3,279
Net Income	$ 29,994	$ 23,772	$ 14,091
Earnings Per Share:
Basic (in dollars per share)	$ 1.65	$ 1.79	$ 1.27
Diluted (in dollars per share)	$ 1.64	$ 1.74	$ 1.22

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Consolidated Net Income	$ 29,994	$ 23,772	$ 14,091
Other Comprehensive Income (Loss):
Unrealized Gain (Loss) on AFS Investment Securities	9,783	7,592	(2,317)
Unrealized Gain on Share of Equity Method Investments	228	0	0
Reclassification Adjustment for Gains on Sale of AFS Included in Net Income	135	106	7
Income Tax Effect	(2,131)	(1,616)	485
Other Comprehensive Income (Loss)	8,015	6,082	(1,825)
Consolidated Comprehensive Income	$ 38,009	$ 29,854	$ 12,266

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, 2017	$ 10,232	$ 144,172	$ 27,175	$ (1,644)	$ 179,935
Net Income	0	0	14,091	0	14,091
Other Comprehensive Income	0	0	0	(1,825)	(1,825)
Cash Dividends Declared	0	0	(3,281)	0	(3,281)
Stock Issuance	2,936	67,192	0	0	70,128
Stock Based Compensation Cost	49	1,050	0	0	1,099
Stock Repurchase	(4)		(3)	0	(89)
Stock Repurchase, APIC		(82)
Balance at End of Year at Dec. 31, 2018	13,213	212,332	37,982	(3,469)	260,058
Net Income	0	0	23,772	0	23,772
Other Comprehensive Income	0	0	0	6,082	6,082
Cash Dividends Declared	0	0	(5,054)	0	(5,054)
Stock Issuance	143	1,556	0	0	1,699
Stock Based Compensation Cost	44	1,257	0	0	1,301
Stock Repurchase	(111)		0	0	(2,553)
Stock Repurchase, APIC		(2,442)
Surrendered Shares of Stock Based Compensation	(10)	(198)	0	0	(208)
Balance at End of Year at Dec. 31, 2019	13,279	212,505	56,700	2,613	285,097
Net Income	0	0	29,994	0	29,994
Other Comprehensive Income	0	0	0	8,015	8,015
Cash Dividends Declared	0	0	(7,520)	0	(7,520)
Stock Issuance	7,947	94,097	0	0	102,044
Stock Based Compensation Cost	49	2,404	0	0	2,453
Stock Repurchase	(481)		0	0	(5,799)
Stock Repurchase, APIC		(5,318)
Surrendered Shares of Options Exercised	(173)	(4,148)	0	0	(4,321)
Balance at End of Year at Dec. 31, 2020	$ 20,621	$ 299,540	$ 79,174	$ 10,628	$ 409,963

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash dividends declared (in dollars per share)	$ 0.40	$ 0.38	$ 0.30

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash Flows From Operating Activities:
Consolidated Net Income	$ 29,994	$ 23,772	$ 14,091
Adjustments to Reconcile Net Income to Net Cash Provided by (Used in) Operating Activities:
Provision for Loan Losses	11,435	2,606	2,390
Depreciation and Amortization	3,164	1,588	1,172
Net Accretion of Purchase Accounting Adjustments	(7,283)	(2,646)	(719)
Stock Based Compensation Cost	2,453	1,093	1,010
Net Amortization of Securities	5,136	1,688	2,038
Gain on Sales of Securities	(135)	(106)	(7)
Income on Other Equity Securities	(2,658)	(1,684)	(334)
(Gain) Loss on Sale of Other Real Estate Owned, Net of Writedowns	(30)	546	(14)
Increase in Cash Value of Life Insurance	(940)	(686)	(681)
Provision (Credit) for Deferred Income Taxes	(58)	336	(402)
Gain on Sale of Branch	0	(581)	0
Changes in Assets and Liabilities:
(Increase) Decrease in Accrued Interest Receivable	(10,648)	198	(970)
(Increase) Decrease in Other Assets	(2,655)	(318)	1,275
Increase (Decrease) in Accrued Interest Payable	(1,694)	159	184
Increase (Decrease) in Other Liabilities	3,258	(1,547)	243
Net Cash Provided by Operating Activities	29,339	24,418	19,276
Cash Flows From Investing Activities:
Purchases of Securities Available for Sale	(233,566)	(27,223)	(16,106)
Proceeds from Maturities / Sales of Securities Available for Sale	66,779	25,984	11,417
Proceeds from Paydowns of Securities Available for Sale	73,890	38,678	33,670
Net Cash Received (Paid) in Acquisition	106,000	0	(9,148)
Net Cash Paid in Sale of Branch	0	(17,448)	0
Purchases of Other Equity Securities	(681)	(3,031)	(1,175)
Redemption of Other Equity Securities	8,577	1,432	3,176
Net Increase in Loans	(384,962)	(189,361)	(168,371)
Net Purchases of Premises and Equipment	(2,970)	(3,959)	(919)
Loss on Disposal of Premises and Equipment	576	774	0
Proceeds from Sales of Other Real Estate	3,842	1,400	654
Net Increase in Federal Funds Sold	(112,780)	(19,536)	(23,516)
Net Cash Used in Investing Activities	(475,295)	(192,290)	(170,318)
Cash Flows From Financing Activities:
Net Increase in Deposits	658,388	73,319	124,471
Net Increase (Decrease) in Securities Sold Under Agreements to Repurchase	(48,767)	55,760	(5,757)
Net Advances (Repayments) on Federal Home Loan Bank Borrowings	(89,198)	38,000	(25,000)
Net Proceeds (Repayments) from Short Term Borrowings	1,369	0	(862)
Net Repayments from Long Term Borrowings	(1,797)	0	(2,700)
Proceeds from Issuance of Subordinated Debt	0	0	25,000
Proceeds from Issuance of Common Stock	3,361	823	27,652
Surrendered Shares of Options Exercised	(4,321)	0	0
Repurchase of Common Stock	(5,799)	(2,553)	0
Proceeds from Exercise of Stock Warrants	0	876	0
Payment of Dividends on Common Stock	(7,520)	(5,054)	(3,281)
Net Cash Provided by Financing Activities	505,716	161,171	139,523
Net Increase (Decrease) in Cash and Cash Equivalents	59,760	(6,701)	(11,519)
Cash and Cash Equivalents at Beginning of Period	89,371	96,072	107,591
Cash and Cash Equivalents at End of Period	149,131	89,371	96,072
Supplemental Disclosures for Cash Flow Information:
Interest on Deposits	16,589	19,616	11,384
Interest on Borrowings	4,554	3,494	2,098
Income Tax Payments	5,470	5,600	3,342
Supplemental Schedule for Noncash Investing and Financing Activities:
Change in the Unrealized Gain (Loss) on Securities Available for Sale	9,918	7,698	(2,310)
Change in the Unrealized Gain on Share of Equity Method Investments	228	0	0
Change in Deferred Tax Effect on the Unrealized (Gain) Loss on Securities Available for Sale	(2,131)	(1,616)	485
Transfer of Loans to Other Real Estate	1,506	4,102	395
Transfer of Other Real Estate to Premises and Equipment	5,900	0	1,373
Acquisitions:
Fair Value of Tangible Assets Acquired	1,330,940	0	627,429
Other Intangible Assets Acquired	4,211	0	6,441
Liabilities Assumed	1,241,834	0	577,909
Net Identifiable Assets Acquired Over Liabilities Assumed	$ 93,317	$ 0	$ 55,961

Note 1 - Nature of Operations -

Note 1 - Nature of Operations - Summary of Significant Accounting Policies -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1 Nature of Operations – Summary of Significant Accounting Policies – The accounting principles followed by Business First Bancshares, Inc. and its wholly-owned subsidiary, b1BANK, Principles of Consolidation The consolidated financial statements include the accounts of Business First Bancshares, Inc. and its wholly-owned subsidiary, b1BANK Nature of Operations The Bank operates out of full-service banking centers in markets across Louisiana and in Dallas/Fort Worth metroplex. As a state bank, it is subject to regulation by the Office of Financial Institutions (“OFI”), State of Louisiana, and the Federal Deposit Insurance Corporation (“FDIC”), 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, December 31, 2017, two After the close of business on November 30, 2018, November 30, 2018, On May 1, 2020, April 30, 2020, COVID- 19, no 19 In accordance with Financial Accounting Standards Board (FASB) and interagency regulatory guidance issued in March 2020, 19 not 4013 December 31, 2020. 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 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. The Company generally records provisional amounts of fair value at the time of acquisition based on the information available. The provisional 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 securities classified as held to maturity at December 31, 2020 2019. 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 securities classified as trading at December 31, 2020 2019. The Company evaluates its investment securities portfolio on a quarterly basis for indicators of other than temporary impairment (“OTTI”). Declines in the fair value of individual available for sale or held to maturity securities below their amortized cost basis are reviewed to determine whether the declines are other than temporary. For securities that the Company does not not not not Other Equity Securities The Bank has invested in Federal Home Loan Bank (“FHLB”) stock, and other similar correspondent banks, 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. The Bank has invested in certain equity investments which are accounted for under the equity method of accounting. 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 consumer loans is accrued daily based on the principal outstanding. Net deferred fees or costs are recognized as an adjustment to yield over the life of the loan. Generally, the Bank discontinues the accrual of interest income when a loan becomes 90 may 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 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 and expensed over their estimated depreciable lives. 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. 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 (“CDI”) 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 years. Core deposit intangibles are tested for impairment whenever events or changes in circumstances indicate the carrying amount of the assets may not The Company recognizes the rights to service mortgage and other loans as separate assets, which are recorded in other assets in the consolidated balance sheets, when purchased or when servicing is contractually separated from the underlying loans by sale with servicing rights retained. For loan sales with servicing retained, a servicing right, generally an asset, is recorded at fair value at the time of sale for the right to service the loans sold. All servicing rights are identified by class and amortized over the remaining service life of the loan. 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, 2020 2019, not The Company files income tax returns in the U.S. federal jurisdiction and applicable states. With few exceptions, the Company is no 2017. 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 or other equity investments, 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, 2020, 2019 2018, Recognition of Revenue from Contracts with Customers Service charges on deposit accounts, broker commissions, ATM/debit card fee income (including interchange), and transactional income from traditional banking services, are the significant noninterest income sources of revenue from contracts with customers. The Company generally acts in a principal capacity in the performance of these services. The Company’s performance obligations are generally satisfied as the services are rendered and typically do not not not Accounting Standards Adopted in 20 20 On January 26, 2017, 2017 04, Intangibles – Goodwill and Other (Topic 350 2 not one zero April 1, 2020 no The Company adopted ASU No. 2020 04, Reference Rate Reform (Topic 848 2020 04 January 1, 2020. 848 848 Accounting Standards Not In June 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326 not may first October 18, 2019, January 2023 October 18, 2019. may

Note 2 - Reclassifications -

Note 2 - Reclassifications -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Reclassifications [Text Block]	Note 2 Certain reclassifications may 2020. no

Note 3 - Mergers and Acquisitio

Note 3 - Mergers and Acquisitions -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 3 On May 1, 2020, January 22, 2020, May 1, 2020, b1BANK. April 30, 2020, The following table reflects the consideration paid for Pedestal’s net assets and the identifiable assets purchased and liabilities assumed at their estimated fair values as of May 1, 2020. may one Cost and Allocation of Purchase Price for Pedestal Bancshares, Inc. (Pedestal): (Dollars in thousands, except per share data) Purchase Price: Shares Issued to Pedestal Shareholders on May 1, 2020 7,614,506 Closing Stock Price on May 1, 2020 $ 12.96 Total Purchase Price $ 98,684 Net Assets Acquired: Cash and Cash Equivalents $ 106,000 Securities Available for Sale 264,517 Loans and Leases Receivable 893,295 Premises and Equipment, Net 35,983 Cash Value of Life Insurance 11,522 Core Deposit Intangible 4,211 Other Assets 19,623 Total Assets 1,335,151 Deposits 1,177,137 Borrowings 59,399 Other Liabilities 5,298 Total Liabilities 1,241,834 Net Assets Acquired 93,317 Goodwill Resulting from Merger $ 5,367 The Company has recorded approximately $9.6 million of acquisition-related costs within merger and conversion-related expenses and salaries and benefits for the year ended December 31, 2020. The following is a description of the methods used to determine the fair values of significant assets acquired and liabilities assumed presented above. Cash and Cash Equivalents: Securities Available for Sale: not not Loans and Leases Receivable: not not Core Deposit Intangible (CDI) : Deposits: Borrowings: The following unaudited supplemental pro forma information is presented to reflect estimated results assuming Pedestal was acquired as of January 1, 2019. not January 1, 2019 not For The Year Ended December 31, 2020 2019 (Dollars in thousands, except per share data) Interest Income $ 170,619 $ 171,524 Interest Expense 24,288 30,321 Net Interest Income 146,331 141,203 Provision for Loan Losses 11,435 862 Net Interest Income after Provision for Loan Losses 134,896 140,341 Noninterest Income 26,095 21,728 Noninterest Expense 105,474 98,988 Income Before Income Taxes 55,517 63,081 Income Tax Expense 10,722 13,058 Net Income $ 44,795 $ 50,023 Earnings Per Common Share Basic $ 2.17 $ 2.39 Diluted $ 2.17 $ 2.35 This pro forma information combines the historical consolidated results of operations of the Company and Pedestal for the periods presented and gives effect to the following adjustments: Fair value adjustments: December 31, 2019 December 31, 2020 Pedestal’s provision for loan losses: December 31, 2019, December 31, 2020 not Noninterest Expense: December 31, 2020. Provision for Income Taxes

Note 4 - Earnings Per Common Sh

Note 4 - Earnings Per Common Share -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 4 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, 2020 2019 2018 (Dollars in thousands, except per share data) Numerator: Net Income Available to Common Shares $ 29,994 $ 23,772 $ 14,091 Denominator: Weighted Average Common Shares Outstanding 18,169,599 13,310,577 11,124,585 Dilutive Effect of Stock Options and Restricted Stock Awards 73,846 360,200 421,358 Weighted Average Dilutive Common Shares 18,243,445 13,670,777 11,545,943 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 1.65 $ 1.79 $ 1.27 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 1.64 $ 1.74 $ 1.22

Note 5 - Cash and Due From Bank

Note 5 - Cash and Due From Bank -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	Note 5 – Cash and Due From Bank – The Bank is required to maintain funds in cash or on deposit with the Federal Reserve Bank. The Bank had no required reserves as of December 31, 2020 2019.

Note 6 - Securities -

Note 6 - Securities -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 6 – Securities – The amortized cost and fair values of securities available for sale as of December 31, 2020 2019 December 31, 2020 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 2,567 $ 5 $ - $ 2,572 Corporate Securities 38,738 380 5 39,113 Mortgage-Backed Securities 288,373 6,893 247 295,019 Municipal Securities 296,262 6,097 106 302,253 Other Securities 1,440 208 - 1,648 Total Securities Available for Sale $ 627,380 $ 13,583 $ 358 $ 640,605 December 31, 2019 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 15,654 $ 303 $ 20 $ 15,937 Corporate Securities 23,774 98 158 23,714 Mortgage-Backed Securities 137,817 2,139 497 139,459 Municipal Securities 97,641 1,447 5 99,083 Other Securities - - - - Total Securities Available for Sale $ 274,886 $ 3,987 $ 680 $ 278,193 The following table is a summary of securities with gross unrealized losses and fair values at December 31, 2020 2019, December 31, 2020 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 $ - $ - $ - $ - $ - $ - Corporate Securities 4,995 5 - - 4,995 5 Mortgage-Backed Securities 44,680 246 17 1 44,697 247 Municipal Securities 18,421 106 - - 18,421 106 Other Securities - - - - - - Total Securities Available for Sale $ 68,096 $ 357 $ 17 $ 1 $ 68,113 $ 358 December 31, 2019 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 $ 2,486 $ 20 $ - $ - $ 2,486 $ 20 Corporate Securities - - 6,360 158 6,360 158 Mortgage-Backed Securities 950 4 44,366 493 45,316 497 Municipal Securities 948 4 1,261 1 2,209 5 Other Securities - - - - - - Total Securities Available for Sale $ 4,384 $ 28 $ 51,987 $ 652 $ 56,371 $ 680 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, 2020 may may Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 18,725 $ 18,814 One to Five Years 122,929 125,050 Over Five to Ten Years 294,048 300,897 Over Ten Years 191,678 195,844 Total Securities Available for Sale $ 627,380 $ 640,605 Securities available for sale with a fair value of $301.7 million and $165.9 million, respectively, were pledged as collateral on public deposits and for other purposes as required or permitted by law as of December 31, 2020 2019. There were $293,000, $112,000 and $7,000 realized gross gains from sales or redemptions of securities for the years ended December 31, 2020, 2019 2018, December 31, 2020 2019, December 31, 2018. Other Equity Securities The Company 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 $3.4 million and $6.1 December 31, 2020 2019. December 31, 2020 2019. December 31, 2020 2019, Additionally, the Company has invested $2.0 million and $1.9 million in McLarty Capital Partners SBIC, L.P., $2.0 million and $1.8 million in McLarty Capital Partners SBIC II, L.P., $1.7 million and $1.6 million in Bluehenge Capital Secured Debt SBIC, L.P., $25,000 and $12,000 in New Louisiana Angel Fund 2, December 31, 2020 2019, December 31, 2020 December 31, 2019.

Note 7 - Loans and the Allowanc

Note 7 - Loans and the Allowance for Loan Losses -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Financing Receivables [Text Block]	Note 7 – Loans and the Allowance for Loan Losses – Loans receivable at December 31, 2020 2019 December 31, 2020 2019 (Dollars in thousands) Real estate loans: Construction and land $ 403,065 $ 244,181 Farmland 55,883 48,681 1-4 family residential 468,650 293,142 Multi-family residential 95,707 36,454 Nonfarm nonresidential 971,603 612,608 Commercial 886,325 390,398 Consumer 110,122 84,801 Total loans held for investment 2,991,355 1,710,265 Less: Allowance for loan losses (22,024 ) (12,124 ) Net loans $ 2,969,331 $ 1,698,141 SBA PPP loans accounted for $313.9 million and $1.6 million of the commercial and consumer portfolios, respectively, as of December 31, 2020. December 31, 2020, none The performing 1 4 December 31, 2020 2019. Net deferred loan origination fees were $10.2 million and $3.0 million at December 31, 2020 2019, December 31, 2020 December 31, 2020 2019, The Bank is the lead lender on participations sold, without recourse, to other financial institutions which amounts are not December 31, 2020 2019, December 31, 2020. 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 Total loans held for investment at December 31, 2020 December 31, 2020 310 30 not 310 30 Total loans held for investment at December 31, 2019 December 31, 2019 310 30 not 310 30 The following tables set forth, as of December 31, 2020 2019, not not Allowance for Credit Losses and Recorded Investment in Loans Receivable December 31, 2020 (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 $ 1,868 $ 229 $ 1,888 $ 226 $ 3,882 $ 3,414 $ 617 $ 12,124 Charge-offs (26 ) (2 ) (387 ) - (232 ) (849 ) (467 ) (1,963 ) Recoveries 10 - 53 - 12 203 150 428 Provision 1,732 373 1,899 592 3,707 2,250 882 11,435 Ending Balance $ 3,584 $ 600 $ 3,453 $ 818 $ 7,369 $ 5,018 $ 1,182 $ 22,024 Ending Balance: Individually evaluated for impairment $ 27 $ 93 $ 62 $ - $ 119 $ 609 $ 104 $ 1,014 Collectively evaluated for impairment $ 3,557 $ 507 $ 3,391 $ 818 $ 7,250 $ 4,409 $ 1,078 $ 21,010 Purchased Credit Impaired (1) $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 403,065 $ 55,883 $ 468,650 $ 95,707 $ 971,603 $ 886,325 $ 110,122 $ 2,991,355 Ending Balance: Individually evaluated for impairment $ 924 $ 300 $ 3,981 $ - $ 7,292 $ 6,997 $ 482 $ 19,976 Collectively evaluated for impairment $ 401,134 $ 55,515 $ 437,216 $ 95,707 $ 935,655 $ 874,131 $ 107,761 $ 2,907,119 Purchased Credit Impaired (1) $ 1,007 $ 68 $ 27,453 $ - $ 28,656 $ 5,197 $ 1,879 $ 64,260 ( 1 December 31, 2019 (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 $ 1,590 $ 104 $ 1,538 $ 236 $ 2,715 $ 4,453 $ 584 $ 11,220 Charge-offs (2 ) (2 ) (162 ) - (51 ) (1,556 ) (52 ) (1,825 ) Recoveries - - 14 - 4 41 64 123 Provision 280 127 498 (10 ) 1,214 476 21 2,606 Ending Balance $ 1,868 $ 229 $ 1,888 $ 226 $ 3,882 $ 3,414 $ 617 $ 12,124 Ending Balance: Individually evaluated for impairment $ - $ 4 $ 30 $ - $ 52 $ 421 $ 49 $ 556 Collectively evaluated for impairment $ 1,868 $ 225 $ 1,858 $ 226 $ 3,830 $ 2,993 $ 568 $ 11,568 Purchased Credit Impaired (1) $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 244,181 $ 48,681 $ 293,142 $ 36,454 $ 612,608 $ 390,398 $ 84,801 $ 1,710,265 Ending Balance: Individually evaluated for impairment $ 397 $ 222 $ 2,531 $ - $ 4,101 $ 4,175 $ 421 $ 11,847 Collectively evaluated for impairment $ 243,784 $ 48,324 $ 290,549 $ 36,454 $ 603,891 $ 386,027 $ 84,380 $ 1,693,409 Purchased Credit Impaired (1) $ - $ 135 $ 62 $ - $ 4,616 $ 196 $ - $ 5,009 ( 1 Portfolio Segment Risk Factors Construction and land include loans to small-to-midsized businesses to construct owner-user properties, loans to developers of commercial real estate investment properties and residential developments and, to a lesser extent, loans to individual clients for construction of single-family homes in our market areas. Risks associated with these loans include fluctuations in the value of real estate, project completion risk and change in market trends. We are also exposed to risk based on the ability of the construction loan borrower to finance the loan or sell the property upon completion of the project, which may Farmland loans are often for investments related to agricultural businesses and may One to four first second 1 4 Multi-family residential loans are generally originated to provide permanent financing for multi-family residential income producing properties. Repayment of these loans primarily relies on successful rental and management of the property. Nonfarm nonresidential loans are extensions of credit secured by owner occupied and non-owner occupied collateral. Repayment is generally relied upon from the successful operations of the property. General economic conditions may Commercial loans include general commercial and industrial, or C&I, loans, including commercial lines of credit, working capital loans, term loans, equipment financing, asset acquisition, expansion and development loans, borrowing base loans, letters of credit and other loan products, primarily in our target markets that are underwritten on the basis of the borrower’s ability to service the debt from income. Commercial loan risk is derived from the expectation that such loans generally are serviced principally from the operations of the business, and those operations may not may not Consumer loans include a variety of loans to individuals for personal, family and household purposes, including secured and unsecured installment and term loans. The risk is based on changes in the borrower’s financial condition, which could be affected by numerous factors, including divorce, job loss, illness or other personal hardship, and fluctuations in the value of the real estate or personal property securing the consumer loan, if any. Within the commercial and consumer loans are 100 % 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, 2020 2019, Credit Quality Indicators December 31, 2020 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 400,027 $ 912 $ 1,202 $ 924 $ 403,065 Farmland 53,874 1,642 - 367 55,883 1-4 family residential 450,702 9,290 4,913 3,745 468,650 Multi-family residential 95,359 320 28 - 95,707 Nonfarm nonresidential 949,245 12,810 3,473 6,075 971,603 Commercial 859,851 16,832 7,325 2,317 886,325 Consumer 107,449 1,970 229 474 110,122 Total $ 2,916,507 $ 43,776 $ 17,170 $ 13,902 $ 2,991,355 December 31, 2019 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 241,519 $ 1,141 $ 1,124 $ 397 $ 244,181 Farmland 46,591 1,737 14 339 48,681 1-4 family residential 284,381 3,175 3,237 2,349 293,142 Multi-family residential 36,422 - 32 - 36,454 Nonfarm nonresidential 594,046 11,077 3,830 3,655 612,608 Commercial 374,500 9,219 4,854 1,825 390,398 Consumer 82,726 1,538 125 412 84,801 Total $ 1,660,185 $ 27,887 $ 13,216 $ 8,977 $ 1,710,265 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, 2020 2019, 90 December 31, 2020 2019, 90 The following tables provide an analysis of the aging of loans and leases as of December 31, 2020 December 31, 2019. not 90 Aged Analysis of Past Due Loans Receivable December 31, 2020 (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 $ 874 $ 75 $ 972 $ 1,921 $ 401,144 $ 403,065 $ 72 Farmland - 11 289 300 55,583 55,883 - 1-4 family residential 3,162 1,160 1,927 6,249 462,401 468,650 603 Multi-family residential - - - - 95,707 95,707 - Nonfarm nonresidential 2,651 1,049 2,514 6,214 965,389 971,603 315 Commercial 2,618 549 1,925 5,092 881,233 886,325 511 Consumer 389 33 283 705 109,417 110,122 22 Total $ 9,694 $ 2,877 $ 7,910 $ 20,481 $ 2,970,874 $ 2,991,355 $ 1,523 December 31, 2019 (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 $ 483 $ 17 $ 379 $ 879 $ 243,302 $ 244,181 $ - Farmland 18 16 143 177 48,504 48,681 - 1-4 family residential 1,245 975 1,000 3,220 289,922 293,142 29 Multi-family residential 32 - - 32 36,422 36,454 - Nonfarm nonresidential 181 610 1,529 2,320 610,288 612,608 - Commercial 126 142 1,311 1,579 388,819 390,398 - Consumer 143 34 405 582 84,219 84,801 43 Total $ 2,228 $ 1,794 $ 4,767 $ 8,789 $ 1,701,476 $ 1,710,265 $ 72 Loan Receivables on Nonaccrual Status December 31, 2020 2019 (Dollars in thousands) Real Estate Loans: Construction and land $ 924 $ 397 Farmland 367 339 1-4 family residential 2,603 2,349 Multi-family residential - - Nonfarm nonresidential 3,119 3,655 Commercial 1,753 1,825 Consumer 297 412 Total $ 9,063 $ 8,977 The following is a summary of information pertaining to impaired loans as of December 31, 2020 December 31, 2019. December 31, 2020 2019, December 31, 2020 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ 27 $ 27 $ 27 $ 2 Farmland 109 112 93 27 1-4 family residential 337 361 62 361 Multi-family residential - - - - Nonfarm nonresidential 457 457 119 652 Other Loans: Commercial 2,530 2,636 609 1,655 Consumer 133 145 104 158 Total $ 3,593 $ 3,738 $ 1,014 $ 2,855 With no allowance recorded: Real Estate Loans: Construction and land $ 897 $ 939 $ - $ 520 Farmland 190 197 - 208 1-4 family residential 3,644 4,469 - 3,540 Multi-family residential - - - - Nonfarm nonresidential 6,836 7,468 - 4,452 Other Loans: Commercial 4,467 4,626 - 6,825 Consumer 349 398 - 367 Total $ 16,383 $ 18,097 $ - $ 15,912 Total Impaired Loans: Real Estate Loans: Construction and land $ 924 $ 966 $ 27 $ 522 Farmland 299 309 93 235 1-4 family residential 3,981 4,830 62 3,901 Multi-family residential - - - - Nonfarm nonresidential 7,293 7,925 119 5,104 Other Loans: Commercial 6,997 7,262 609 8,480 Consumer 482 543 104 525 Total $ 19,976 $ 21,835 $ 1,014 $ 18,767 December 31, 2019 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ - $ - $ - $ 1 Farmland 20 21 4 21 1-4 family residential 136 167 30 163 Multi-family residential - - - - Nonfarm nonresidential 721 738 52 601 Other Loans: Commercial 851 926 421 1,053 Consumer 120 123 49 116 Total $ 1,848 $ 1,975 $ 556 $ 1,955 With no allowance recorded: Real Estate Loans: Construction and land $ 397 $ 420 $ - $ 184 Farmland 202 207 - 177 1-4 family residential 2,395 3,041 - 2,531 Multi-family residential - - - - Nonfarm nonresidential 3,381 3,693 - 3,644 Other Loans: Commercial 3,323 4,173 - 4,157 Consumer 301 358 - 192 Total $ 9,999 $ 11,892 $ - $ 10,885 Total Impaired Loans: Real Estate Loans: Construction and land $ 397 $ 420 $ - $ 185 Farmland 222 228 4 198 1-4 family residential 2,531 3,208 30 2,694 Multi-family residential - - - - Nonfarm nonresidential 4,102 4,431 52 4,245 Other Loans: Commercial 4,174 5,099 421 5,210 Consumer 421 481 49 308 Total $ 11,847 $ 13,867 $ 556 $ 12,840 As discussed in Note 3, May 1, 2020. $893.3 no 310 10 310 20. May 1, 2020. 310 30. The following table presents the balances acquired on May 1, 2020 310 30. Purchased Impaired Credits (Dollars in thousands) Contractually required payments $ 133,621 Non-accretable difference (expected losses) (49,828 ) Cash flows expected to be collected at acquisition 83,793 Accretable yield (9,202 ) Basis in acquired loans at acquisition $ 74,591 The following is a summary of changes in the accretable difference for loans accounted for under ASC 310 30 December 31, 2020: Balance at December 31, 2019 $ 1,489 Accretable difference relating to purchased impaired credits acquired in Pedestal acquisition 9,202 Transfers from non-accretable difference to accretable yield 4,762 Accretion (2,801 ) Changes in expected cash flows not affecting non-accretable differences 3,201 Balance at December 31, 2020 $ 15,853 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, 2020 2019, 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 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 or expected cash flows. The following tables present informative data regarding troubled debt restructurings as of December 31, 2020 December 31, 2019. Modifications as of December 31, 2020: 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 4 $ 268 $ 215 Nonfarm nonresidential 5 4,627 4,204 Other Loans: Commercial 7 5,150 4,094 Consumer 3 18 8 Total 19 $ 10,063 $ 8,521 Modifications as of December 31, 2019: 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 3 $ 235 $ 219 Nonfarm nonresidential 3 2,411 2,044 Other Loans: Commercial 6 5,914 2,755 Consumer 1 11 9 Total 13 $ 8,571 $ 5,027 The Bank had one December 31, 2020 none December 31, 2019. seven December 31, 2020, December 31, 2019, three As of December 31, 2020, 19 December 31, 2020, 4013 19 not December 31, 2020. During 2020, December 31, 2020, not Accrued interest receivable of $8.4 million was outstanding as of December 31, 2020 19

Note 8 - Premises and Equipment

Note 8 - Premises and Equipment -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 8 – Premises and Equipment – Bank premises and equipment at December 31, 2020 2019 2020 2019 (Dollars in thousands) Land $ 7,091 $ 2,784 Buildings and Leasehold Improvements 46,226 12,078 Furniture and Equipment 27,219 11,862 Right of Use Asset 12,932 13,242 Total Bank Premises and Equipment 93,468 39,966 Less: Accumulated Depreciation (34,875 ) (10,686 ) Total Bank Premises and Equipment, net $ 58,593 $ 29,280 The provision for depreciation and amortization attributable to bank premises and equipment charged to operating expenses was $3.2 million, $1.6 million and $1.2 million for the years ended December 31, 2020, 2019 2018,

Note 9 - Goodwill and Other Int

Note 9 - Goodwill and Other Intangible Assets -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 9 - Goodwill and Other Intangible Assets – Goodwill was recorded in acquisitions during the years ended December, 31, 2020, 2018 2015. December 31, 2020 2019 2020. October 1, 2020. not no December 31, 2020. Core deposit intangibles were acquired in conjunction with the business combinations. A summary of the core deposit intangible asset as of December 31, 2020 2019 2020 2019 (Dollars in thousands) Gross Carrying Amount $ 8,917 $ 9,203 Acquired in Pedestal Acquisition 4,211 - Adjustment for Sale of Branch - (286 ) Less: Accumulated Amortization (3,394 ) (2,223 ) Net Carrying Amount $ 9,734 $ 6,694 Amortization expense on the core deposit intangible asset totaled approximately $1.2 million, $905,000 and $559,000 during the years ended December 31, 2020, 2019 2018, December 31, (Dollars in thousands) 2021 $ 1,311 2022 1,311 2023 1,311 2024 1,311 2025 1,104 Thereafter 3,386 Total Core Deposit Intangible $ 9,734

Note 10 - Deposits -

Note 10 - Deposits -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 10 – Deposits – Deposit accounts at December 31, 2020 2019 2020 2019 (Dollars in thousands) Noninterest Bearing - DDA $ 1,164,139 $ 398,847 Noninterest Bearing Deposits 1,164,139 398,847 Interest Bearing - DDA 178,999 45,058 NOW and Super NOW Accounts 509,501 295,620 Money Market Accounts 702,512 365,114 Savings Accounts 251,297 81,915 Certificates of Deposit Over $250,000 219,580 152,859 Other Certificates of Deposit 590,651 442,597 Interest Bearing Deposits 2,452,540 1,383,163 Total Deposits $ 3,616,679 $ 1,782,010 Approximately 72.8% of certificates of deposit as of December 31, 2020 2021 2022 At December 31, 2020 2019, three December 31, 2020 2019, December 31, 2020 2019, December 31, 2020 2019,

Note 11 - Borrowings -

Note 11 - Borrowings -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 1 1 – Borrowings – The Bank had outstanding advances from the FHLB of $43.0 million and $93.0 million at December 31, 2020 2019, One fixed rate loan of $23.0 million at December 31, 2020 2019, 1.59% June 2024. One fixed rate loan of $5.0 million at December 31, 2020, January 2021. One fixed rate loan of $5.0 million at December 31, 2020, February 2021. One fixed rate loan of $5.0 million at December 31, 2020, June 2021. One fixed rate loan of $5.0 million at December 31, 2020, October 2021. One fixed rate loan of $30.0 million at December 31, 2019, November 2022, December 2020. One fixed rate loan of $10.0 million at December 31, 2019, June 2020. One fixed rate loan of $30.0 million at December 31, 2019, June 2022, December 2020. These advances are collateralized by the Bank’s investment in FHLB stock and a blanket lien on qualifying loans in the Bank’s loan portfolio. The blanket lien totaled approximately $1.1 billion at December 31, 2020 As a result of the acquisition of Pedestal, the Bank assumed the outstanding FHLB advances of Pedestal Bank. These advances were recorded at fair value as of acquisition, which totaled $39.2 million, and resulted in a market value adjustment of $1.2 million which is being accreted over the life of the respective advances as a reduction of interest expense on borrowings. The unaccreted market value adjustment totaled $145,000 at December 31, 2020. December 2020, 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, 2020 2019 no December 31, 2020 2019. The Company has a line of credit with First National Bankers Bank (“FNBB”) and is allowed to borrow on a revolving basis up to $5.0 million. This line of credit, established on September 12, 2016, b1BANK. not December 31, 2019. March 2020, December 31, 2020. January 2021. The Company acquired a $7.0 million note payable with FNBB from Pedestal of which $6.0 million was outstanding at December 31, 2020. August 2026. In December 2018, December 31, 2028 2033. December 31, 2020 2019 2 2028. In the Pedestal acquisition, the Company assumed Pedestal’s obligations of $5.2 million in junior subordinated debentures, which are associated with $5.0 million in trust preferred securities acquired from Pedestal. Interest on the junior subordinated debentures is accrued at an annual rate equal to the 3 20 not September 17, 2033,

Note 12 - Securities Sold Under

Note 12 - Securities Sold Under Agreements to Repurchase -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	Note 12 At December 31, 2020 2019, one 2022 2045. December 31, 2020 2019,

Note 13 - Income Taxes -

Note 13 - Income Taxes -	12 Months Ended
	Dec. 31, 2020
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, 2020, 2019 2018: 2020 2019 2018 (Dollars in thousands) Provision for Current Taxes - Federal $ 6,730 $ 6,416 $ 3,681 Provision (Credit) for Deferred Taxes 58 (336 ) (402 ) Total Provision for Income Taxes $ 6,788 $ 6,080 $ 3,279 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, 2020, 2019 2018: 2020 2019 2018 (Dollars in thousands) Federal Statutory Income Tax $ 7,720 $ 6,269 $ 3,648 Tax Exempt Income (608 ) (556 ) (512 ) Stock Based Compensation (730 ) - - Goodwill write-off - 216 - Other - Net 406 151 143 Total Provision for Income Taxes $ 6,788 $ 6,080 $ 3,279 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 and liabilities are as follows: 2020 2019 (Dollars in thousands) State NOL $ 1,235 $ 616 State NOL Valuation Allowance (1,235 ) (616 ) Acquired Loans Fair Market Value Adjustment 7,472 743 Allowance for Loan Losses 4,625 2,546 Right of Use Asset 2,716 2,781 Deferred Compensation 1,216 571 Other 1,247 919 Deferred Tax Assets 17,276 7,560 Unrealized Gain on Securities 2,777 694 Lease Liability 2,716 2,781 Core Deposit Intangible 2,044 1,406 Depreciation 2,022 462 Acquired Securities Difference in Basis 988 (43 ) Other 871 115 Deferred Tax Liabilities 11,418 5,415 Net Deferred Tax Asset $ 5,858 $ 2,145 The Company acquired certain deferred tax attributes and liabilities as a result of a merger during 2015, may December 31, 2020 2033. 2019.

Note 14 - Accumulated Other Com

Note 14 - Accumulated Other Comprehensive Income (Loss) -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 1 4 – Accumulated Other Comprehensive Income (Loss) – 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, 2020 2019: 2020 2019 (Dollars in thousands) Unrealized Gains (Losses) on AFS Securities and Equity Method Investments: Balance at Beginning of Year $ 2,613 $ (3,469 ) Other Comprehensive Income on AFS Securities Before Reclassifications - Net of Tax 7,728 5,998 Other Comprehensive Income on Equity Method Investments 180 - Reclassification Adjustment for Gains Realized - Net of Tax 107 84 Other Comprehensive Income (Loss) 8,015 6,082 Balance at End of Year $ 10,628 $ 2,613

Note 15 - Shareholders' Equity

Note 15 - Shareholders' Equity and Regulatory Matters -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 1 5 – S hare holders’ 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 $0.40 per share and $0.38 per share for the years ended December 31, 2020 2019, Common Stock Repurchase Plan On December 13, 2018, 24 not December 31, 2020, 2019 2018, October 22, 2020. On October 22, 2020, December 31, 2021. not December 31, 2020. Regulatory Matters 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, 2020 2019, As of December 31, 2020 2019, December 31, 2020, December 31, 2019, 1 1, 1 no The following is a summary of the Company’s (consolidated) and the Bank’s actual capital amounts and ratios at December 31, 2020 2019. 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 December 31, 2020: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A CBLR $ 340,715 8.79 % $ 310,151 8.00 % N/A N/A December 31, 2019: Total Capital (to Risk-Weighted Assets) $ 264,495 13.30 % $ 159,120 8.00 % N/A N/A Tier 1 Capital (to Risk-Weighted Assets) $ 227,265 11.43 % $ 119,340 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 227,265 11.43 % $ 89,505 4.50 % N/A N/A Tier 1 Leveraged Capital (to Average Assets) $ 227,265 10.56 % $ 86,058 4.00 % N/A N/A To Be Well Capitalized Under For Capital Prompt Corrective b1BANK Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2020: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A CBLR $ 358,083 9.24 % $ 310,091 8.00 % N/A N/A December 31, 2019: Total Capital (to Risk-Weighted Assets) $ 254,520 12.80 % $ 159,033 8.00 % $ 198,791 10.00 % Tier 1 Capital (to Risk-Weighted Assets) $ 242,290 12.19 % $ 119,275 6.00 % $ 159,033 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 242,290 12.19 % $ 89,456 4.50 % $ 129,214 6.50 % Tier 1 Leveraged Capital (to Average Assets) $ 242,290 11.27 % $ 86,015 4.00 % $ 107,518 5.00 %

Note 16 - Stock Based Compensat

Note 16 - Stock Based Compensation -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	Note 1 6 – Stock Based Compensation – Equity Incentive Plan The Company previously granted options to its employees under its 2006 December 22, 2016. June 29, 2017, 2017 may December 31, 2020, 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, 2020, 2019 2018, three December 31, 2020, 2019 2018, December 31, 2020, 2019 2018, December 31, 2020 The table below summarizes the restricted stock award activity for the period presented. Year Ended December 31, 2020 Year Ended December 31, 2019 Year Ended December 31, 2018 Weighted Average Weighted Average Weighted Average Shares Grant Date Fair Value Shares Grant Date Fair Value Shares Grant Date Fair Value Balance, at Beginning of Period 39,971 $ 22.64 31,002 $ 19.58 8,662 $ 17.00 Granted 60,635 24.79 39,994 23.96 39,789 20.00 Forfeited - - (530 ) 19.47 - - Earned and Issued (46,850 ) 23.09 (30,495 ) 21.31 (17,449 ) 19.26 Balance, at End of Period 53,756 $ 24.49 39,971 $ 22.64 31,002 $ 19.58 Stock Grants During the years ended December 31, 2020, 2019 2018, December 31, 2020, December 31, 2019, December 31, 2018. December 31, 2018, December 31, 2020 2019, December 31, 2018. Stock Warrants In connection with the organization of the Company and the Bank, stock warrants were issued to organizers. The warrants were exercisable by their holders for the purchase of 101,000 shares of common stock of the Company at the exercise price of $10 per share (warrant). All warrants were exercised prior to expiration during the year ended December 31, 2019. At December 31, 2018, December 31, 2018, 87,625 no February 1, 2016 February 2, 2019 409A 1986, February 2, 2019 Using the Black-Scholes pricing model for the 87,625 Stock Options In 2006, ten 2006 December 22, 2016 no Compensation expense recognized as a result of vesting was approximately $3,000, $77,000 and $119,000 for the years ended December 31, 2020, 2019 2018, 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. December 31, 2020 2019, December 22, 2016. The following is an analysis of the activity related to the stock options: Years Ended December 31, 2020 2019 2018 Number of Weighted Average Number of Weighted Average Number of Weighted Average Options Exercise Price Options Exercise Price Options Exercise Price Outstanding Options, at Beginning of Period 725,300 $ 12.55 780,080 $ 12.74 831,080 $ 12.73 Granted - - - - - - Exercised (330,000 ) 10.00 (54,780 ) 15.28 (49,000 ) 12.42 Forfeited or Expired (10,000 ) 15.00 - - (2,000 ) 17.11 Outstanding Options, at End of Period 385,300 $ 14.67 725,300 $ 12.55 780,080 $ 12.74 Exercisable, at End of Period 385,300 $ 14.67 724,300 $ 12.55 761,747 $ 12.64 At December 31, 2020, one December 31, 2020 2019 In December 2017, December 2017 January 15, 2021, December 2016, December 2016 January 15, 2020, 409A 1986,

Note 17 - Employee Benefit Plan

Note 17 - Employee Benefit Plans -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 1 7 – Employee Benefit Plans – Defined Contribution Plan The Bank has a defined contribution plan qualified under Internal Revenue Code 401 may December 31, 2020, 2019 2018, 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, 2020 2019, December 31, 2020, 2019 2018,

Note 18 - Other Expenses -

Note 18 - Other Expenses -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	Note 1 8 – Other Expenses – An analysis of Other Expenses is as follows for the years ended December 31, 2020, 2019 2018: 2020 2019 2018 (Dollars in thousands) Business Development $ 1,605 $ 1,535 $ 1,239 Communications 1,969 1,063 885 Ad Valorem Shares Tax 2,348 1,423 1,135 Data Processing Fees 5,506 2,049 1,557 Directors' Fees 464 570 436 Insurance 718 347 256 Legal and Professional Fees 2,118 1,319 1,695 Office Supplies and Printing 884 670 578 Regulatory Assessments 1,785 389 1,359 Taxes and Licenses 84 88 201 Merger and Conversion Costs 3,978 330 3,024 Other 10,760 5,911 4,156 Total Other Expenses $ 32,219 $ 15,694 $ 16,521

Note 19 - Financial Instruments

Note 19 - Financial Instruments With Off-balance-sheet Risk -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Financial Instruments with Off-Balance Sheet Risk [Text Block]	Note 1 9 – Financial Instruments with Off-Balance-Sheet Risk – 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 $621.1 million and standby and commercial letters of credit of approximately $23.9 million at December 31, 2020.

Note 20 - Concentrations of Cre

Note 20 - Concentrations of Credit -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	Note 20 – Concentrations of Credit – 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 $971.6 million and $612.6 million, which accounted for 32.5% and 35.8% of total loans held for investment at December 31, 2020 2019, December 31, 2020 2019, The Bank maintains amounts on deposit and federal funds sold with correspondent banks which may

Note 21 - Leases -

Note 21 - Leases -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 2 1 – Leases – The Bank leases certain branch offices through non-cancelable operating leases with terms that range from one ten December 31, 2020, 2019 2018, December 31, 2020 2019, Future minimum lease payments under these leases are as follows: December 31, (Dollars in thousands) 2021 $ 2,159 2022 1,977 2023 1,869 2024 1,672 2025 1,548 2026 and Thereafter 5,254 Total Future Minimum Lease Payments 14,479 Less Imputed Interest (1,547 ) Present Value of Lease Liabilities $ 12,932

Note 22 - Commitments -

Note 22 - Commitments -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Commitments Disclosure [Text Block]	Note 22 SBIC Capital Commitment The SBIC is a program initiated by the 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), New Louisiana Angel Fund 2, December 31, 2020 McLarty McLarty II Bluehenge New Louisiana Firmament (Dollars in thousands) Total Capital Commitment $ 2,000 $ 2,500 $ 1,500 $ 50 $ 2,500 Capital Called $ 1,802 $ 2,098 $ 1,387 $ 25 $ 242 Remaining Unfunded Capital Commitment $ 198 $ 402 $ 113 $ 25 $ 2,258 Federal Home Loan Bank Letters of Credit The Bank had outstanding letters of credit on behalf of others from the FHLB of $170.2 million and $203.1 million at December 31, 2020 2019, December 31, 2020 Ten letters of credit totaling $93.7 million expires in January 2021. Seven letters of credit totaling $15.8 million expires in February 2021. One letter of credit of $3.6 million expires in March 2021. Three letters of credit totaling $5.7 million expires in April 2021. One letter of credit of $194,000 expires in July 2021. One letter of credit of $157,000 expires in August 2021. One letter of credit of $197,000 expires in November 2021. Three letters of credit totaling $39.3 million expires in December 2021. One letter of credit of $11.5 million expires in January 2022.

Note 23 - Related Party Transac

Note 23 - Related Party Transactions -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 2 3 – Related Party Transactions – 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 $33.2 million and $24.6 million at December 31, 2020 2019, Related party deposits totaled $40.2 million and $34.4 million as of December 31, 2020 2019,

Note 24 - Fair Value of Financi

Note 24 - Fair Value of Financial Instruments -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 2 4 – Fair Value of Financial Instruments – 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 fair values of mortgage loans held for sale are based on commitments on hand from investors within the secondary market for loans with similar characteristics. The following tables present the balance of assets and liabilities measured on a recurring basis as of December 31, 2020 2019. not Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2020 Available for Sale: U.S. Government Agency Securities $ 2,572 $ - $ 2,572 $ - Corporate Securities 39,113 - 21,959 17,154 Mortgage-Backed Securities 295,019 - 295,019 - Municipal Securities 302,253 - 274,067 28,186 Other Securities 1,648 - 1,648 - Mortgage Loans Held for Sale 969 - 969 - Servicing Rights 1,439 - 1,439 - Total $ 643,013 $ - $ 597,673 $ 45,340 December 31, 2019 Available for Sale: U.S. Government Agency Securities $ 15,937 $ - $ 15,937 $ - Corporate Securities 23,714 - 23,714 - Mortgage-Backed Securities 139,459 - 139,459 - Municipal Securities 99,083 - 92,496 6,587 Other Securities - - - - Mortgage Loans Held for Sale 251 - 251 - Total $ 278,444 $ - $ 271,857 $ 6,587 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 3 may 3. Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2020 Assets: Impaired Loans $ 18,175 $ - $ - $ 18,175 Other Nonperforming Assets 9,453 - - 9,453 Total $ 27,628 $ - $ - $ 27,628 December 31, 2019 Assets: Impaired Loans $ 15,876 $ - $ - $ 15,876 Other Nonperforming Assets 4,196 - - 4,196 Total $ 20,072 $ - $ - $ 20,072 The following table provides quantitative information for impaired loans measured at fair value on a nonrecurring basis using Level 3 Valuation Unobservable Discounted Range (Weighted Average) Technique Input December 31, 2020 December 31, 2019 Impaired Loans Discounted Appraisals Appraisal Adjustments 10% to 100% (19%) 10% to 80% (16%) 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, 2020 2019 Carrying Total Amount Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2020 Financial Assets: Cash and Short-Term Investments $ 323,283 $ 323,283 $ 323,283 $ - $ - Securities 640,605 640,605 - 595,265 45,340 Mortgage Loans Held for Sale 969 969 - 969 - Loans - Net 2,969,331 2,969,619 - - 2,969,619 Servicing Rights 1,439 1,439 - 1,439 - Cash Value of BOLI 45,030 45,030 - 45,030 - Other Equity Securities 12,693 12,693 - - 12,693 Total $ 3,993,350 $ 3,993,638 $ 323,283 $ 642,703 $ 3,027,652 Financial Liabilities: Deposits $ 3,616,679 $ 3,623,253 $ - $ - $ 3,623,253 Borrowings 105,990 127,171 - 127,171 - Total $ 3,722,669 $ 3,750,424 $ - $ 127,171 $ 3,623,253 December 31, 2019 Financial Assets: Cash and Short-Term Investments $ 150,743 $ 150,743 $ 150,743 $ - $ - Securities 278,193 278,193 - 271,606 6,587 Mortgage Loans Held for Sale 251 251 - 251 - Loans - Net 1,698,141 1,696,470 - - 1,696,470 Cash Value of BOLI 32,568 32,568 - 32,568 - Other Equity Securities 12,565 12,565 - - 12,565 Total $ 2,172,461 $ 2,170,790 $ 150,743 $ 304,425 $ 1,715,622 Financial Liabilities: Deposits $ 1,782,010 $ 1,782,692 $ - $ - $ 1,782,692 Borrowings 185,989 202,863 - 202,863 - Total $ 1,967,999 $ 1,985,555 $ - $ 202,863 $ 1,782,692

Note 25 - Litigation and Contin

Note 25 - Litigation and Contingencies -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Contingencies Disclosure [Text Block]	Note 2 5 – Litigation and Contingencies – 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 26 - Subsequent Events -

Note 26 - Subsequent Events -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	Note 2 6 – Subsequent Events – There have been no December 31, 2020,

Note 27 - Financial Statements

Note 27 - Financial Statements - Parent Company Only -	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 2 7 – Financial Statements – Parent Company Only – The balance sheets and statements of income for Business First Bancshares, Inc. (Parent Company) are as follows: BALANCE SHEETS AS OF DECEMBER 31, 2020 2019 (Dollars in thousands) 2020 2019 Assets: Cash $ 13,160 $ 6,154 Investment in Subsidiaries 432,331 300,122 Other Assets 5,747 3,843 Total Assets $ 451,238 $ 310,119 Liabilities: Accrued Interest Payable $ 81 $ 22 Short Term Borrowings 5,020 - Long Term Borrowings 6,000 - Subordinated Debt 25,000 25,000 Subordinated Debt - Trust Preferred Securities 5,155 - Other Liabilities 19 - Total Liabilities 41,275 25,022 Shareholders' Equity: Common Stock 20,621 13,279 Additional Paid-in Capital 299,540 212,505 Retained Earnings 79,174 56,700 Accumulated Other Comprehensive Income 10,628 2,613 Total Shareholders' Equity 409,963 285,097 Total Liabilities and Shareholders' Equity $ 451,238 $ 310,119 STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2020, 2019 2018 (Dollars in thousands) 2020 2019 2018 Income: Dividend Income From Subsidiaries $ 24,295 $ - $ - Interest Income 5 45 46 Expenses: Interest Expense 2,135 1,688 237 Other Operating Expenses 5,943 2,138 3,275 Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries 16,222 (3,781 ) (3,466 ) Income Tax Benefit (1,905 ) (783 ) (623 ) Income (Loss) before Equity in Undistributed Net Income of Subsidiaries 18,127 (2,998 ) (2,843 ) Equity in Undistributed Net Income of Subsidiaries 11,867 26,770 16,934 Net Income $ 29,994 $ 23,772 $ 14,091

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
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, b1BANK
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/Fort Worth metroplex. As a state bank, it is subject to regulation by the Office of Financial Institutions (“OFI”), State of Louisiana, and the Federal Deposit Insurance Corporation (“FDIC”), 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, December 31, 2017, two After the close of business on November 30, 2018, November 30, 2018, On May 1, 2020, April 30, 2020, COVID- 19, no 19 In accordance with Financial Accounting Standards Board (FASB) and interagency regulatory guidance issued in March 2020, 19 not 4013 December 31, 2020.
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 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. The Company generally records provisional amounts of fair value at the time of acquisition based on the information available. The provisional 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 securities classified as held to maturity at December 31, 2020 2019. 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 securities classified as trading at December 31, 2020 2019. The Company evaluates its investment securities portfolio on a quarterly basis for indicators of other than temporary impairment (“OTTI”). Declines in the fair value of individual available for sale or held to maturity securities below their amortized cost basis are reviewed to determine whether the declines are other than temporary. For securities that the Company does not not not not
Other Equity Securities, Policies [Policy Text Block]	Other Equity Securities The Bank has invested in Federal Home Loan Bank (“FHLB”) stock, and other similar correspondent banks, 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. The Bank has invested in certain equity investments which are accounted for under the equity method of accounting.
Financing Receivable [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 consumer loans is accrued daily based on the principal outstanding. Net deferred fees or costs are recognized as an adjustment to yield over the life of the loan. Generally, the Bank discontinues the accrual of interest income when a loan becomes 90 may 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 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 and expensed over their estimated depreciable lives.
Financing Receivable, Real Estate Acquired Through Foreclosure [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.
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 (“CDI”) 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 years. Core deposit intangibles are tested for impairment whenever events or changes in circumstances indicate the carrying amount of the assets may not The Company recognizes the rights to service mortgage and other loans as separate assets, which are recorded in other assets in the consolidated balance sheets, when purchased or when servicing is contractually separated from the underlying loans by sale with servicing rights retained. For loan sales with servicing retained, a servicing right, generally an asset, is recorded at fair value at the time of sale for the right to service the loans sold. All servicing rights are identified by class and amortized over the remaining service life of the loan.
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, 2020 2019, not The Company files income tax returns in the U.S. federal jurisdiction and applicable states. With few exceptions, the Company is no 2017. not
Share-based Payment Arrangement [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 or other equity investments, 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 Text Block]	Advertising The Company expenses all costs of advertising and promotion the first December 31, 2020, 2019 2018,
Revenue from Contract with Customer [Policy Text Block]	Recognition of Revenue from Contracts with Customers Service charges on deposit accounts, broker commissions, ATM/debit card fee income (including interchange), and transactional income from traditional banking services, are the significant noninterest income sources of revenue from contracts with customers. The Company generally acts in a principal capacity in the performance of these services. The Company’s performance obligations are generally satisfied as the services are rendered and typically do not not not
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Standards Adopted in 20 20 On January 26, 2017, 2017 04, Intangibles – Goodwill and Other (Topic 350 2 not one zero April 1, 2020 no The Company adopted ASU No. 2020 04, Reference Rate Reform (Topic 848 2020 04 January 1, 2020. 848 848 Accounting Standards Not In June 2016, 2016 13, Financial Instruments – Credit Losses (Topic 326 not may first October 18, 2019, January 2023 October 18, 2019. may

Note 3 - Mergers and Acquisit_2

Note 3 - Mergers and Acquisitions - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cost and Allocation of Purchase Price for Pedestal Bancshares, Inc. (Pedestal): (Dollars in thousands, except per share data) Purchase Price: Shares Issued to Pedestal Shareholders on May 1, 2020 7,614,506 Closing Stock Price on May 1, 2020 $ 12.96 Total Purchase Price $ 98,684 Net Assets Acquired: Cash and Cash Equivalents $ 106,000 Securities Available for Sale 264,517 Loans and Leases Receivable 893,295 Premises and Equipment, Net 35,983 Cash Value of Life Insurance 11,522 Core Deposit Intangible 4,211 Other Assets 19,623 Total Assets 1,335,151 Deposits 1,177,137 Borrowings 59,399 Other Liabilities 5,298 Total Liabilities 1,241,834 Net Assets Acquired 93,317 Goodwill Resulting from Merger $ 5,367
Business Acquisition, Pro Forma Information [Table Text Block]	For The Year Ended December 31, 2020 2019 (Dollars in thousands, except per share data) Interest Income $ 170,619 $ 171,524 Interest Expense 24,288 30,321 Net Interest Income 146,331 141,203 Provision for Loan Losses 11,435 862 Net Interest Income after Provision for Loan Losses 134,896 140,341 Noninterest Income 26,095 21,728 Noninterest Expense 105,474 98,988 Income Before Income Taxes 55,517 63,081 Income Tax Expense 10,722 13,058 Net Income $ 44,795 $ 50,023 Earnings Per Common Share Basic $ 2.17 $ 2.39 Diluted $ 2.17 $ 2.35

Note 4 - Earnings Per Common _2

Note 4 - Earnings Per Common Share - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended December 31, 2020 2019 2018 (Dollars in thousands, except per share data) Numerator: Net Income Available to Common Shares $ 29,994 $ 23,772 $ 14,091 Denominator: Weighted Average Common Shares Outstanding 18,169,599 13,310,577 11,124,585 Dilutive Effect of Stock Options and Restricted Stock Awards 73,846 360,200 421,358 Weighted Average Dilutive Common Shares 18,243,445 13,670,777 11,545,943 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 1.65 $ 1.79 $ 1.27 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 1.64 $ 1.74 $ 1.22

Note 6 - Securities - (Tables)

Note 6 - Securities - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	December 31, 2020 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 2,567 $ 5 $ - $ 2,572 Corporate Securities 38,738 380 5 39,113 Mortgage-Backed Securities 288,373 6,893 247 295,019 Municipal Securities 296,262 6,097 106 302,253 Other Securities 1,440 208 - 1,648 Total Securities Available for Sale $ 627,380 $ 13,583 $ 358 $ 640,605 December 31, 2019 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government Agencies $ 15,654 $ 303 $ 20 $ 15,937 Corporate Securities 23,774 98 158 23,714 Mortgage-Backed Securities 137,817 2,139 497 139,459 Municipal Securities 97,641 1,447 5 99,083 Other Securities - - - - Total Securities Available for Sale $ 274,886 $ 3,987 $ 680 $ 278,193
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]	December 31, 2020 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 $ - $ - $ - $ - $ - $ - Corporate Securities 4,995 5 - - 4,995 5 Mortgage-Backed Securities 44,680 246 17 1 44,697 247 Municipal Securities 18,421 106 - - 18,421 106 Other Securities - - - - - - Total Securities Available for Sale $ 68,096 $ 357 $ 17 $ 1 $ 68,113 $ 358 December 31, 2019 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 $ 2,486 $ 20 $ - $ - $ 2,486 $ 20 Corporate Securities - - 6,360 158 6,360 158 Mortgage-Backed Securities 950 4 44,366 493 45,316 497 Municipal Securities 948 4 1,261 1 2,209 5 Other Securities - - - - - - Total Securities Available for Sale $ 4,384 $ 28 $ 51,987 $ 652 $ 56,371 $ 680
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 18,725 $ 18,814 One to Five Years 122,929 125,050 Over Five to Ten Years 294,048 300,897 Over Ten Years 191,678 195,844 Total Securities Available for Sale $ 627,380 $ 640,605

Note 7 - Loans and the Allowa_2

Note 7 - Loans and the Allowance for Loan Losses - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2020 2019 (Dollars in thousands) Real estate loans: Construction and land $ 403,065 $ 244,181 Farmland 55,883 48,681 1-4 family residential 468,650 293,142 Multi-family residential 95,707 36,454 Nonfarm nonresidential 971,603 612,608 Commercial 886,325 390,398 Consumer 110,122 84,801 Total loans held for investment 2,991,355 1,710,265 Less: Allowance for loan losses (22,024 ) (12,124 ) Net loans $ 2,969,331 $ 1,698,141
Financing Receivable, Allowance for Credit Loss [Table Text Block]	December 31, 2020 (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 $ 1,868 $ 229 $ 1,888 $ 226 $ 3,882 $ 3,414 $ 617 $ 12,124 Charge-offs (26 ) (2 ) (387 ) - (232 ) (849 ) (467 ) (1,963 ) Recoveries 10 - 53 - 12 203 150 428 Provision 1,732 373 1,899 592 3,707 2,250 882 11,435 Ending Balance $ 3,584 $ 600 $ 3,453 $ 818 $ 7,369 $ 5,018 $ 1,182 $ 22,024 Ending Balance: Individually evaluated for impairment $ 27 $ 93 $ 62 $ - $ 119 $ 609 $ 104 $ 1,014 Collectively evaluated for impairment $ 3,557 $ 507 $ 3,391 $ 818 $ 7,250 $ 4,409 $ 1,078 $ 21,010 Purchased Credit Impaired (1) $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 403,065 $ 55,883 $ 468,650 $ 95,707 $ 971,603 $ 886,325 $ 110,122 $ 2,991,355 Ending Balance: Individually evaluated for impairment $ 924 $ 300 $ 3,981 $ - $ 7,292 $ 6,997 $ 482 $ 19,976 Collectively evaluated for impairment $ 401,134 $ 55,515 $ 437,216 $ 95,707 $ 935,655 $ 874,131 $ 107,761 $ 2,907,119 Purchased Credit Impaired (1) $ 1,007 $ 68 $ 27,453 $ - $ 28,656 $ 5,197 $ 1,879 $ 64,260 December 31, 2019 (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 $ 1,590 $ 104 $ 1,538 $ 236 $ 2,715 $ 4,453 $ 584 $ 11,220 Charge-offs (2 ) (2 ) (162 ) - (51 ) (1,556 ) (52 ) (1,825 ) Recoveries - - 14 - 4 41 64 123 Provision 280 127 498 (10 ) 1,214 476 21 2,606 Ending Balance $ 1,868 $ 229 $ 1,888 $ 226 $ 3,882 $ 3,414 $ 617 $ 12,124 Ending Balance: Individually evaluated for impairment $ - $ 4 $ 30 $ - $ 52 $ 421 $ 49 $ 556 Collectively evaluated for impairment $ 1,868 $ 225 $ 1,858 $ 226 $ 3,830 $ 2,993 $ 568 $ 11,568 Purchased Credit Impaired (1) $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 244,181 $ 48,681 $ 293,142 $ 36,454 $ 612,608 $ 390,398 $ 84,801 $ 1,710,265 Ending Balance: Individually evaluated for impairment $ 397 $ 222 $ 2,531 $ - $ 4,101 $ 4,175 $ 421 $ 11,847 Collectively evaluated for impairment $ 243,784 $ 48,324 $ 290,549 $ 36,454 $ 603,891 $ 386,027 $ 84,380 $ 1,693,409 Purchased Credit Impaired (1) $ - $ 135 $ 62 $ - $ 4,616 $ 196 $ - $ 5,009
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2020 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 400,027 $ 912 $ 1,202 $ 924 $ 403,065 Farmland 53,874 1,642 - 367 55,883 1-4 family residential 450,702 9,290 4,913 3,745 468,650 Multi-family residential 95,359 320 28 - 95,707 Nonfarm nonresidential 949,245 12,810 3,473 6,075 971,603 Commercial 859,851 16,832 7,325 2,317 886,325 Consumer 107,449 1,970 229 474 110,122 Total $ 2,916,507 $ 43,776 $ 17,170 $ 13,902 $ 2,991,355 December 31, 2019 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 241,519 $ 1,141 $ 1,124 $ 397 $ 244,181 Farmland 46,591 1,737 14 339 48,681 1-4 family residential 284,381 3,175 3,237 2,349 293,142 Multi-family residential 36,422 - 32 - 36,454 Nonfarm nonresidential 594,046 11,077 3,830 3,655 612,608 Commercial 374,500 9,219 4,854 1,825 390,398 Consumer 82,726 1,538 125 412 84,801 Total $ 1,660,185 $ 27,887 $ 13,216 $ 8,977 $ 1,710,265
Financing Receivable, Past Due [Table Text Block]	December 31, 2020 (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 $ 874 $ 75 $ 972 $ 1,921 $ 401,144 $ 403,065 $ 72 Farmland - 11 289 300 55,583 55,883 - 1-4 family residential 3,162 1,160 1,927 6,249 462,401 468,650 603 Multi-family residential - - - - 95,707 95,707 - Nonfarm nonresidential 2,651 1,049 2,514 6,214 965,389 971,603 315 Commercial 2,618 549 1,925 5,092 881,233 886,325 511 Consumer 389 33 283 705 109,417 110,122 22 Total $ 9,694 $ 2,877 $ 7,910 $ 20,481 $ 2,970,874 $ 2,991,355 $ 1,523 December 31, 2019 (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 $ 483 $ 17 $ 379 $ 879 $ 243,302 $ 244,181 $ - Farmland 18 16 143 177 48,504 48,681 - 1-4 family residential 1,245 975 1,000 3,220 289,922 293,142 29 Multi-family residential 32 - - 32 36,422 36,454 - Nonfarm nonresidential 181 610 1,529 2,320 610,288 612,608 - Commercial 126 142 1,311 1,579 388,819 390,398 - Consumer 143 34 405 582 84,219 84,801 43 Total $ 2,228 $ 1,794 $ 4,767 $ 8,789 $ 1,701,476 $ 1,710,265 $ 72
Financing Receivable, Nonaccrual [Table Text Block]	December 31, 2020 2019 (Dollars in thousands) Real Estate Loans: Construction and land $ 924 $ 397 Farmland 367 339 1-4 family residential 2,603 2,349 Multi-family residential - - Nonfarm nonresidential 3,119 3,655 Commercial 1,753 1,825 Consumer 297 412 Total $ 9,063 $ 8,977
Impaired Financing Receivables [Table Text Block]	December 31, 2020 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ 27 $ 27 $ 27 $ 2 Farmland 109 112 93 27 1-4 family residential 337 361 62 361 Multi-family residential - - - - Nonfarm nonresidential 457 457 119 652 Other Loans: Commercial 2,530 2,636 609 1,655 Consumer 133 145 104 158 Total $ 3,593 $ 3,738 $ 1,014 $ 2,855 With no allowance recorded: Real Estate Loans: Construction and land $ 897 $ 939 $ - $ 520 Farmland 190 197 - 208 1-4 family residential 3,644 4,469 - 3,540 Multi-family residential - - - - Nonfarm nonresidential 6,836 7,468 - 4,452 Other Loans: Commercial 4,467 4,626 - 6,825 Consumer 349 398 - 367 Total $ 16,383 $ 18,097 $ - $ 15,912 Total Impaired Loans: Real Estate Loans: Construction and land $ 924 $ 966 $ 27 $ 522 Farmland 299 309 93 235 1-4 family residential 3,981 4,830 62 3,901 Multi-family residential - - - - Nonfarm nonresidential 7,293 7,925 119 5,104 Other Loans: Commercial 6,997 7,262 609 8,480 Consumer 482 543 104 525 Total $ 19,976 $ 21,835 $ 1,014 $ 18,767 December 31, 2019 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ - $ - $ - $ 1 Farmland 20 21 4 21 1-4 family residential 136 167 30 163 Multi-family residential - - - - Nonfarm nonresidential 721 738 52 601 Other Loans: Commercial 851 926 421 1,053 Consumer 120 123 49 116 Total $ 1,848 $ 1,975 $ 556 $ 1,955 With no allowance recorded: Real Estate Loans: Construction and land $ 397 $ 420 $ - $ 184 Farmland 202 207 - 177 1-4 family residential 2,395 3,041 - 2,531 Multi-family residential - - - - Nonfarm nonresidential 3,381 3,693 - 3,644 Other Loans: Commercial 3,323 4,173 - 4,157 Consumer 301 358 - 192 Total $ 9,999 $ 11,892 $ - $ 10,885 Total Impaired Loans: Real Estate Loans: Construction and land $ 397 $ 420 $ - $ 185 Farmland 222 228 4 198 1-4 family residential 2,531 3,208 30 2,694 Multi-family residential - - - - Nonfarm nonresidential 4,102 4,431 52 4,245 Other Loans: Commercial 4,174 5,099 421 5,210 Consumer 421 481 49 308 Total $ 11,847 $ 13,867 $ 556 $ 12,840
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]	Purchased Impaired Credits (Dollars in thousands) Contractually required payments $ 133,621 Non-accretable difference (expected losses) (49,828 ) Cash flows expected to be collected at acquisition 83,793 Accretable yield (9,202 ) Basis in acquired loans at acquisition $ 74,591
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Table Text Block]	Balance at December 31, 2019 $ 1,489 Accretable difference relating to purchased impaired credits acquired in Pedestal acquisition 9,202 Transfers from non-accretable difference to accretable yield 4,762 Accretion (2,801 ) Changes in expected cash flows not affecting non-accretable differences 3,201 Balance at December 31, 2020 $ 15,853
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	Modifications as of December 31, 2020: 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 4 $ 268 $ 215 Nonfarm nonresidential 5 4,627 4,204 Other Loans: Commercial 7 5,150 4,094 Consumer 3 18 8 Total 19 $ 10,063 $ 8,521 Modifications as of December 31, 2019: 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 3 $ 235 $ 219 Nonfarm nonresidential 3 2,411 2,044 Other Loans: Commercial 6 5,914 2,755 Consumer 1 11 9 Total 13 $ 8,571 $ 5,027

Note 8 - Premises and Equipme_2

Note 8 - Premises and Equipment - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Property, Plant and Equipment [Table Text Block]	2020 2019 (Dollars in thousands) Land $ 7,091 $ 2,784 Buildings and Leasehold Improvements 46,226 12,078 Furniture and Equipment 27,219 11,862 Right of Use Asset 12,932 13,242 Total Bank Premises and Equipment 93,468 39,966 Less: Accumulated Depreciation (34,875 ) (10,686 ) Total Bank Premises and Equipment, net $ 58,593 $ 29,280

Note 9 - Goodwill and Other I_2

Note 9 - Goodwill and Other Intangible Assets - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2020 2019 (Dollars in thousands) Gross Carrying Amount $ 8,917 $ 9,203 Acquired in Pedestal Acquisition 4,211 - Adjustment for Sale of Branch - (286 ) Less: Accumulated Amortization (3,394 ) (2,223 ) Net Carrying Amount $ 9,734 $ 6,694
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	December 31, (Dollars in thousands) 2021 $ 1,311 2022 1,311 2023 1,311 2024 1,311 2025 1,104 Thereafter 3,386 Total Core Deposit Intangible $ 9,734

Note 10 - Deposits - (Tables)

Note 10 - Deposits - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Summary of Deposits [Table Text Block]	2020 2019 (Dollars in thousands) Noninterest Bearing - DDA $ 1,164,139 $ 398,847 Noninterest Bearing Deposits 1,164,139 398,847 Interest Bearing - DDA 178,999 45,058 NOW and Super NOW Accounts 509,501 295,620 Money Market Accounts 702,512 365,114 Savings Accounts 251,297 81,915 Certificates of Deposit Over $250,000 219,580 152,859 Other Certificates of Deposit 590,651 442,597 Interest Bearing Deposits 2,452,540 1,383,163 Total Deposits $ 3,616,679 $ 1,782,010

Note 13 - Income Taxes - (Table

Note 13 - Income Taxes - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2020 2019 2018 (Dollars in thousands) Provision for Current Taxes - Federal $ 6,730 $ 6,416 $ 3,681 Provision (Credit) for Deferred Taxes 58 (336 ) (402 ) Total Provision for Income Taxes $ 6,788 $ 6,080 $ 3,279
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2020 2019 2018 (Dollars in thousands) Federal Statutory Income Tax $ 7,720 $ 6,269 $ 3,648 Tax Exempt Income (608 ) (556 ) (512 ) Stock Based Compensation (730 ) - - Goodwill write-off - 216 - Other - Net 406 151 143 Total Provision for Income Taxes $ 6,788 $ 6,080 $ 3,279
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2020 2019 (Dollars in thousands) State NOL $ 1,235 $ 616 State NOL Valuation Allowance (1,235 ) (616 ) Acquired Loans Fair Market Value Adjustment 7,472 743 Allowance for Loan Losses 4,625 2,546 Right of Use Asset 2,716 2,781 Deferred Compensation 1,216 571 Other 1,247 919 Deferred Tax Assets 17,276 7,560 Unrealized Gain on Securities 2,777 694 Lease Liability 2,716 2,781 Core Deposit Intangible 2,044 1,406 Depreciation 2,022 462 Acquired Securities Difference in Basis 988 (43 ) Other 871 115 Deferred Tax Liabilities 11,418 5,415 Net Deferred Tax Asset $ 5,858 $ 2,145

Note 14 - Accumulated Other C_2

Note 14 - Accumulated Other Comprehensive Income (Loss) - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2020 2019 (Dollars in thousands) Unrealized Gains (Losses) on AFS Securities and Equity Method Investments: Balance at Beginning of Year $ 2,613 $ (3,469 ) Other Comprehensive Income on AFS Securities Before Reclassifications - Net of Tax 7,728 5,998 Other Comprehensive Income on Equity Method Investments 180 - Reclassification Adjustment for Gains Realized - Net of Tax 107 84 Other Comprehensive Income (Loss) 8,015 6,082 Balance at End of Year $ 10,628 $ 2,613

Note 15 - Shareholders' Equit_2

Note 15 - Shareholders' Equity and Regulatory Matters - (Tables)	12 Months Ended
	Dec. 31, 2020
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 December 31, 2020: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A CBLR $ 340,715 8.79 % $ 310,151 8.00 % N/A N/A December 31, 2019: Total Capital (to Risk-Weighted Assets) $ 264,495 13.30 % $ 159,120 8.00 % N/A N/A Tier 1 Capital (to Risk-Weighted Assets) $ 227,265 11.43 % $ 119,340 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 227,265 11.43 % $ 89,505 4.50 % N/A N/A Tier 1 Leveraged Capital (to Average Assets) $ 227,265 10.56 % $ 86,058 4.00 % N/A N/A To Be Well Capitalized Under For Capital Prompt Corrective b1BANK Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2020: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A Common Equity Tier 1 Capital (to Risk-Weighted Assets) N/A N/A N/A N/A N/A N/A CBLR $ 358,083 9.24 % $ 310,091 8.00 % N/A N/A December 31, 2019: Total Capital (to Risk-Weighted Assets) $ 254,520 12.80 % $ 159,033 8.00 % $ 198,791 10.00 % Tier 1 Capital (to Risk-Weighted Assets) $ 242,290 12.19 % $ 119,275 6.00 % $ 159,033 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) $ 242,290 12.19 % $ 89,456 4.50 % $ 129,214 6.50 % Tier 1 Leveraged Capital (to Average Assets) $ 242,290 11.27 % $ 86,015 4.00 % $ 107,518 5.00 %

Note 16 - Stock Based Compens_2

Note 16 - Stock Based Compensation - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Nonvested Restricted Stock Shares Activity [Table Text Block]	Year Ended December 31, 2020 Year Ended December 31, 2019 Year Ended December 31, 2018 Weighted Average Weighted Average Weighted Average Shares Grant Date Fair Value Shares Grant Date Fair Value Shares Grant Date Fair Value Balance, at Beginning of Period 39,971 $ 22.64 31,002 $ 19.58 8,662 $ 17.00 Granted 60,635 24.79 39,994 23.96 39,789 20.00 Forfeited - - (530 ) 19.47 - - Earned and Issued (46,850 ) 23.09 (30,495 ) 21.31 (17,449 ) 19.26 Balance, at End of Period 53,756 $ 24.49 39,971 $ 22.64 31,002 $ 19.58
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Years Ended December 31, 2020 2019 2018 Number of Weighted Average Number of Weighted Average Number of Weighted Average Options Exercise Price Options Exercise Price Options Exercise Price Outstanding Options, at Beginning of Period 725,300 $ 12.55 780,080 $ 12.74 831,080 $ 12.73 Granted - - - - - - Exercised (330,000 ) 10.00 (54,780 ) 15.28 (49,000 ) 12.42 Forfeited or Expired (10,000 ) 15.00 - - (2,000 ) 17.11 Outstanding Options, at End of Period 385,300 $ 14.67 725,300 $ 12.55 780,080 $ 12.74 Exercisable, at End of Period 385,300 $ 14.67 724,300 $ 12.55 761,747 $ 12.64

Note 18 - Other Expenses - (Tab

Note 18 - Other Expenses - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	2020 2019 2018 (Dollars in thousands) Business Development $ 1,605 $ 1,535 $ 1,239 Communications 1,969 1,063 885 Ad Valorem Shares Tax 2,348 1,423 1,135 Data Processing Fees 5,506 2,049 1,557 Directors' Fees 464 570 436 Insurance 718 347 256 Legal and Professional Fees 2,118 1,319 1,695 Office Supplies and Printing 884 670 578 Regulatory Assessments 1,785 389 1,359 Taxes and Licenses 84 88 201 Merger and Conversion Costs 3,978 330 3,024 Other 10,760 5,911 4,156 Total Other Expenses $ 32,219 $ 15,694 $ 16,521

Note 21 - Leases - (Tables)

Note 21 - Leases - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	December 31, (Dollars in thousands) 2021 $ 2,159 2022 1,977 2023 1,869 2024 1,672 2025 1,548 2026 and Thereafter 5,254 Total Future Minimum Lease Payments 14,479 Less Imputed Interest (1,547 ) Present Value of Lease Liabilities $ 12,932

Note 22 - Commitments - (Tables

Note 22 - Commitments - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Other Commitments [Table Text Block]	McLarty McLarty II Bluehenge New Louisiana Firmament (Dollars in thousands) Total Capital Commitment $ 2,000 $ 2,500 $ 1,500 $ 50 $ 2,500 Capital Called $ 1,802 $ 2,098 $ 1,387 $ 25 $ 242 Remaining Unfunded Capital Commitment $ 198 $ 402 $ 113 $ 25 $ 2,258

Note 24 - Fair Value of Finan_2

Note 24 - Fair Value of Financial Instruments - (Tables)	12 Months Ended
	Dec. 31, 2020
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, 2020 Available for Sale: U.S. Government Agency Securities $ 2,572 $ - $ 2,572 $ - Corporate Securities 39,113 - 21,959 17,154 Mortgage-Backed Securities 295,019 - 295,019 - Municipal Securities 302,253 - 274,067 28,186 Other Securities 1,648 - 1,648 - Mortgage Loans Held for Sale 969 - 969 - Servicing Rights 1,439 - 1,439 - Total $ 643,013 $ - $ 597,673 $ 45,340 December 31, 2019 Available for Sale: U.S. Government Agency Securities $ 15,937 $ - $ 15,937 $ - Corporate Securities 23,714 - 23,714 - Mortgage-Backed Securities 139,459 - 139,459 - Municipal Securities 99,083 - 92,496 6,587 Other Securities - - - - Mortgage Loans Held for Sale 251 - 251 - Total $ 278,444 $ - $ 271,857 $ 6,587
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2020 Assets: Impaired Loans $ 18,175 $ - $ - $ 18,175 Other Nonperforming Assets 9,453 - - 9,453 Total $ 27,628 $ - $ - $ 27,628 December 31, 2019 Assets: Impaired Loans $ 15,876 $ - $ - $ 15,876 Other Nonperforming Assets 4,196 - - 4,196 Total $ 20,072 $ - $ - $ 20,072
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, 2020 Financial Assets: Cash and Short-Term Investments $ 323,283 $ 323,283 $ 323,283 $ - $ - Securities 640,605 640,605 - 595,265 45,340 Mortgage Loans Held for Sale 969 969 - 969 - Loans - Net 2,969,331 2,969,619 - - 2,969,619 Servicing Rights 1,439 1,439 - 1,439 - Cash Value of BOLI 45,030 45,030 - 45,030 - Other Equity Securities 12,693 12,693 - - 12,693 Total $ 3,993,350 $ 3,993,638 $ 323,283 $ 642,703 $ 3,027,652 Financial Liabilities: Deposits $ 3,616,679 $ 3,623,253 $ - $ - $ 3,623,253 Borrowings 105,990 127,171 - 127,171 - Total $ 3,722,669 $ 3,750,424 $ - $ 127,171 $ 3,623,253 December 31, 2019 Financial Assets: Cash and Short-Term Investments $ 150,743 $ 150,743 $ 150,743 $ - $ - Securities 278,193 278,193 - 271,606 6,587 Mortgage Loans Held for Sale 251 251 - 251 - Loans - Net 1,698,141 1,696,470 - - 1,696,470 Cash Value of BOLI 32,568 32,568 - 32,568 - Other Equity Securities 12,565 12,565 - - 12,565 Total $ 2,172,461 $ 2,170,790 $ 150,743 $ 304,425 $ 1,715,622 Financial Liabilities: Deposits $ 1,782,010 $ 1,782,692 $ - $ - $ 1,782,692 Borrowings 185,989 202,863 - 202,863 - Total $ 1,967,999 $ 1,985,555 $ - $ 202,863 $ 1,782,692
Impaired Loans [Member]
Notes Tables
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	Valuation Unobservable Discounted Range (Weighted Average) Technique Input December 31, 2020 December 31, 2019 Impaired Loans Discounted Appraisals Appraisal Adjustments 10% to 100% (19%) 10% to 80% (16%)

Note 27 - Financial Statement_2

Note 27 - Financial Statements - Parent Company Only - (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Condensed Balance Sheet [Table Text Block]	2020 2019 Assets: Cash $ 13,160 $ 6,154 Investment in Subsidiaries 432,331 300,122 Other Assets 5,747 3,843 Total Assets $ 451,238 $ 310,119 Liabilities: Accrued Interest Payable $ 81 $ 22 Short Term Borrowings 5,020 - Long Term Borrowings 6,000 - Subordinated Debt 25,000 25,000 Subordinated Debt - Trust Preferred Securities 5,155 - Other Liabilities 19 - Total Liabilities 41,275 25,022 Shareholders' Equity: Common Stock 20,621 13,279 Additional Paid-in Capital 299,540 212,505 Retained Earnings 79,174 56,700 Accumulated Other Comprehensive Income 10,628 2,613 Total Shareholders' Equity 409,963 285,097 Total Liabilities and Shareholders' Equity $ 451,238 $ 310,119
Condensed Income Statement [Table Text Block]	2020 2019 2018 Income: Dividend Income From Subsidiaries $ 24,295 $ - $ - Interest Income 5 45 46 Expenses: Interest Expense 2,135 1,688 237 Other Operating Expenses 5,943 2,138 3,275 Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries 16,222 (3,781 ) (3,466 ) Income Tax Benefit (1,905 ) (783 ) (623 ) Income (Loss) before Equity in Undistributed Net Income of Subsidiaries 18,127 (2,998 ) (2,843 ) Equity in Undistributed Net Income of Subsidiaries 11,867 26,770 16,934 Net Income $ 29,994 $ 23,772 $ 14,091

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations - Summary of Significant Accounting Policies - (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	May 01, 2020	Nov. 30, 2018	Jan. 01, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Apr. 30, 2020	Dec. 31, 2017
Assets, Total				$ 4,160,360	$ 2,273,835
Loans and Leases Receivable, Net of Deferred Income, Total				2,991,355	1,710,265
Deposits, Total				3,616,679	1,782,010
Stockholders' Equity Attributable to Parent, Ending Balance				409,963	285,097	$ 260,058		$ 179,935
Debt Securities, Held-to-maturity, Total				0	0
Debt Securities, Trading, and Equity Securities, FV-NI, Total				0	0
Advertising Expense				$ 1,600	$ 1,500	$ 1,200
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)				10 years
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		$ 316,400
Loans and Leases Receivable, Net of Deferred Income, Total		190,800
Deposits, Total		290,000
Stockholders' Equity Attributable to Parent, Ending Balance		$ 25,400
Minden Bancorp [Member]
Payments to Acquire Businesses, Gross			$ 56,200
Business Acquisition, Price Paid Per Share of Common Stock of Acquired Entity (in dollars per share)			$ 23.20
Richland State Bancorp [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)		1,679,559
Business Combination, Consideration Transferred, Total		$ 42,400
Pedestal [Member]
Assets, Total							$ 1,400,000
Deposits, Total							1,200,000
Stockholders' Equity Attributable to Parent, Ending Balance							93,300
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	7,614,506
Business Combination, Consideration Transferred, Total	$ 98,684
Assets, Fair Value Disclosure							1,300,000
Loans Payable, Fair Value Disclosure							893,300
Deposits, Fair Value Disclosure							$ 1,200,000

Note 3 - Mergers and Acquisit_3

Note 3 - Mergers and Acquisitions - (Details Textual) - USD ($)	May 01, 2020	Dec. 13, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Apr. 30, 2020
Assets, Total			$ 4,160,360,000	$ 2,273,835,000
Deposits, Total			3,616,679,000	1,782,010,000
Business Combination, Acquisition Related Costs			$ 3,978,000	330,000	$ 3,024,000
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			10 years
Pedestal [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	7,614,506
Assets, Total						$ 1,400,000,000
Loans Payable, Total						935,800,000
Deposits, Total						$ 1,200,000,000
Business Combination, Acquisition Related Costs			$ 9,600,000	9,600,000
Business Acquisition, Pro Forma Interest Income (Expense), Net, Fair Value Adjustment			3,100,000
Business Acquisition, Pro Forma Provision for Loan and Lease Losses, Total, Adjustment			650,000	$ 3,700,000
Business Acquisition, Pro Forma Noninterest Expense, Total		$ 98,988,000	$ 105,474,000
Business Acquisition, Pro Forma Income Tax Expense (Benefit), Adjustment, Percent			21.00%
Pedestal [Member] | Acquisition-related Costs [Member]
Business Acquisition, Pro Forma Noninterest Expense, Total			$ 9,600,000

Note 3 - Mergers and Acquisit_4

Note 3 - Mergers and Acquisitions - Schedule of Identifiable Assets Purchased and Liabilities Assumed (Details) - USD ($) $ / shares in Units, $ in Thousands	May 01, 2020	Dec. 31, 2020	Dec. 31, 2019
Net Assets Acquired:
Goodwill, Ending Balance		$ 53,862	$ 48,495
Pedestal [Member]
Purchase Price:
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	7,614,506
Closing Stock Price on May 1, 2020 (in dollars per share)	$ 12.96
Business Combination, Consideration Transferred, Total	$ 98,684
Net Assets Acquired:
Cash and Cash Equivalents	106,000
Securities Available for Sale	264,517
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	893,295
Premises and Equipment, Net	35,983
Cash Value of Life Insurance	11,522
Core Deposit Intangible	4,211
Other Assets	19,623
Total Assets	1,335,151
Deposits	1,177,137
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Borrowings	59,399
Other Liabilities	5,298
Total Liabilities	1,241,834
Net Assets Acquired	93,317
Goodwill, Ending Balance	$ 5,367

Note 3 - Mergers and Acquisit_5

Note 3 - Mergers and Acquisitions - Proforma Information (Details) - Pedestal [Member] - USD ($) $ / shares in Units, $ in Thousands	11 Months Ended	12 Months Ended
	Dec. 13, 2019	Dec. 31, 2020
Interest Income	$ 171,524	$ 170,619
Interest Expense	30,321	24,288
Net Interest Income	141,203	146,331
Provision for Loan Losses	862	11,435
Net Interest Income after Provision for Loan Losses	140,341	134,896
Noninterest Income	21,728	26,095
Business Acquisition, Pro Forma Noninterest Expense, Total	98,988	105,474
Income Before Income Taxes	63,081	55,517
Income Tax Expense	13,058	10,722
Net Income	$ 50,023	$ 44,795
Basic (in dollars per share)	$ 2.39	$ 2.17
Diluted (in dollars per share)	$ 2.35	$ 2.17

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Net Income Available to Common Shares	$ 29,994	$ 23,772	$ 14,091
Weighted Average Common Shares Outstanding (in shares)	18,169,599	13,310,577	11,124,585
Dilutive Effect of Stock Options and Restricted Stock Awards (in shares)	73,846	360,200	421,358
Weighted Average Dilutive Common Shares (in shares)	18,243,445	13,670,777	11,545,943
Basic Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 1.65	$ 1.79	$ 1.27
Diluted Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 1.64	$ 1.74	$ 1.22

Note 5 - Cash and Due From Ba_2

Note 5 - Cash and Due From Bank - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Reserve Requirements with Federal Reserve	$ 0	$ 0

Note 6 - Securities - (Details

Note 6 - Securities - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale, Restricted	$ 301,700,000	$ 165,900,000
Debt Securities, Available-for-sale, Realized Gain	293,000	112,000	$ 7,000
Debt Securities, Available-for-sale, Realized Loss	158,000	6,000	$ 0
Other Equity Securities, Fair Value Disclosure	12,693,000	12,565,000
The Independent Bankers Bank [Member]
Other Equity Securities, Fair Value Disclosure	302,000	202,000
Bankers Insurance LLC [Member]
Other Equity Securities, Fair Value Disclosure	562,000	310,000
First National Bankers Bank [Member]
Other Equity Securities, Fair Value Disclosure	2,000,000	655,000
Mc Larty Capital Partners SBIC L.P [Member]
Other Equity Securities, Fair Value Disclosure	2,000,000	1,900,000
McLarty Capital Partners SBIC II, L.P. [Member]
Other Equity Securities, Equity Method	2,000,000	1,800,000
Bluehenge Capital Secured Debt SBIC L.P [Member]
Other Equity Securities, Equity Method	1,700,000	1,600,000
New Louisiana Angel Fund 2, LLC [Member]
Other Equity Securities, Equity Method	25,000	12,000
Firmament Capital Partners, SBIC III [Member]
Other Equity Securities, Equity Method	235,000	0
Senior Housing Crime Prevention Foundation [Member]
Other Equity Securities, Equity Method	504,000	0
Federal Home Loan Bank of Dallas [Member]
Other Equity Securities, Fair Value Disclosure	$ 3,400,000	$ 6,100,000

Note 6 - Securities - Securitie

Note 6 - Securities - Securities Available-for-sale (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Amortized cost	$ 627,380	$ 274,886
Gross unrealized gains	13,583	3,987
Gross unrealized losses	358	680
Fair value	640,605	278,193
US Government Agencies Debt Securities [Member]
Amortized cost	2,567	15,654
Gross unrealized gains	5	303
Gross unrealized losses	0	20
Fair value	2,572	15,937
Corporate Debt Securities [Member]
Amortized cost	38,738	23,774
Gross unrealized gains	380	98
Gross unrealized losses	5	158
Fair value	39,113	23,714
Collateralized Mortgage Backed Securities [Member]
Amortized cost	288,373	137,817
Gross unrealized gains	6,893	2,139
Gross unrealized losses	247	497
Fair value	295,019	139,459
US States and Political Subdivisions Debt Securities [Member]
Amortized cost	296,262	97,641
Gross unrealized gains	6,097	1,447
Gross unrealized losses	106	5
Fair value	302,253	99,083
Other Debt Obligations [Member]
Amortized cost	1,440	0
Gross unrealized gains	208	0
Gross unrealized losses	0	0
Fair value	$ 1,648	$ 0

Note 6 - Securities - Securit_2

Note 6 - Securities - Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Less than 12 months, fair value	$ 68,096	$ 4,384
Less than 12 months, gross unrealized losses	357	28
12 months or greater, fair value	17	51,987
12 months or greater, gross unrealized losses	1	652
Total, fair value	68,113	56,371
Total, gross unrealized losses	358	680
US Government Agencies Debt Securities [Member]
Less than 12 months, fair value	0	2,486
Less than 12 months, gross unrealized losses	0	20
12 months or greater, fair value	0	0
12 months or greater, gross unrealized losses	0	0
Total, fair value	0	2,486
Total, gross unrealized losses	0	20
Corporate Debt Securities [Member]
Less than 12 months, fair value	4,995	0
Less than 12 months, gross unrealized losses	5	0
12 months or greater, fair value	0	6,360
12 months or greater, gross unrealized losses	0	158
Total, fair value	4,995	6,360
Total, gross unrealized losses	5	158
Collateralized Mortgage Backed Securities [Member]
Less than 12 months, fair value	44,680	950
Less than 12 months, gross unrealized losses	246	4
12 months or greater, fair value	17	44,366
12 months or greater, gross unrealized losses	1	493
Total, fair value	44,697	45,316
Total, gross unrealized losses	247	497
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, fair value	18,421	948
Less than 12 months, gross unrealized losses	106	4
12 months or greater, fair value	0	1,261
12 months or greater, gross unrealized losses	0	1
Total, fair value	18,421	2,209
Total, gross unrealized losses	106	5
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	0	0
12 months or greater, gross unrealized losses	0	0
Total, fair value	0	0
Total, gross unrealized losses	$ 0	$ 0

Note 6 - Securities - Securit_3

Note 6 - Securities - Securities Available-for-sale by Contractual Maturity (Details) $ in Thousands	Dec. 31, 2020USD ($)
Less Than One Year, Amortized Cost	$ 18,725
Less Than One Year, Fair Value	18,814
One to Five Years, Amortized Cost	122,929
One to Five Years, Fair Value	125,050
Over Five to Ten Years, Amortized Cost	294,048
Over Five to Ten Years, Fair Value	300,897
Over Ten Years, Amortized Cost	191,678
Over Ten Years, Fair Value	195,844
Amortized Cost	627,380
Fair Value	$ 640,605

Note 7 - Loans and the Allowa_3

Note 7 - Loans and the Allowance for Loan Losses - (Details Textual)		May 01, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Loans and Leases Receivable, Deferred Income, Total			$ 10,200,000	$ 3,000,000
Loans and Leases Receivable Reclassified from Overdraft			623,000	276,000
Loans Receivable, Unpaid Principal Balance			430,000,000	129,700,000
Servicing Asset, Total			1,400,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	[1]		64,260,000	5,009,000
Loans and Leases Receivable, Net of Deferred Income, Total			2,991,355,000	1,710,265,000
Financing Receivable, 90 Days or More Past Due, Still Accruing			1,523,000	72,000
Financing Receivable, Nonaccrual			9,063,000	8,977,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total			$ 516,000	292,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts			1
Financing Receivable, Troubled Debt Restructuring, Subsequent Default			$ 34,000	$ 0
Financing Receivable, Modifications, Number of Contracts			19	13
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 8,521,000	$ 5,027,000
Financing Receivable, Troubled Debt Restructuring, Premodification			10,063,000	$ 8,571,000
Financing Receivable, Principal and Interest, Deferred Payments			829,100,000
Financing Receivable Accrued Interest Receivable, Loans Deferrals			$ 8,400,000
COVID 19 [Member]
Number of Principal and Interest Payment, Deferrals Within the Deferral Period			121
Outstanding Balance of Loans Within the Deferral Period			$ 98,100,000
Financing Receivable, Interest Only Deferred Payments			$ 94,800,000
Financing Receivable, Principal and Interest, Deferred Payments, Temporary Payment Period (Day)			60 days
Hurricane Laura [Member]
Financing Receivable, Principal and Interest, Deferred Payments			$ 131,500,000
Financing Receivable, Principal and Interest, Deferred Payments Still in Deferral Periods			$ 20,600,000
Modified Loans [Member]
Financing Receivable, Modifications, Number of Contracts			7	3
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 4,000,000	$ 246,000
Financing Receivable, Troubled Debt Restructuring, Premodification			4,000,000	246,000
Minden Bancorp and Richland State Bancorp [Member] | Performing Financial Instruments [Member]
Loans and Leases Receivable, Deferred Income, Total			9,800,000	2,000,000
Loans Receivable, Fair Value Disclosure			750,600,000	180,000,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net			64,300,000	5,000,000
Loans and Leases Receivable, Net of Deferred Income, Total			696,200,000	177,100,000
Pedestal [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables		$ 893,295,000
Pedestal [Member] | Financial Asset Acquired and No Credit Deterioration [Member] | Loans and Leases Receivables Acquired [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables		818,700,000
Pedestal [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Loans and Leases Receivables Acquired [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables		74,600,000
Pedestal [Member] | Performing Financial Instruments [Member] | Loans and Leases Receivables Acquired [Member]
Financing Receivable, Purchased with Credit Deterioration, Discount (Premium)		$ 11,500,000
Commercial Real Estate Portfolio Segment [Member] | SBA CARES Act Paycheck Protection Program [Member]
Loans and Leases Receivable, Gross, Total			313,900,000
Consumer Portfolio Segment [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	[1]		1,879,000	0
Loans and Leases Receivable, Net of Deferred Income, Total			110,122,000	84,801,000
Financing Receivable, 90 Days or More Past Due, Still Accruing			22,000	43,000
Financing Receivable, Nonaccrual			$ 297,000	$ 412,000
Financing Receivable, Modifications, Number of Contracts			3	1
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 8,000	$ 9,000
Financing Receivable, Troubled Debt Restructuring, Premodification			18,000	$ 11,000
Consumer Portfolio Segment [Member] | SBA CARES Act Paycheck Protection Program [Member]
Loans and Leases Receivable, Gross, Total			1,600,000
Loans and Leases Receivable, Deferred Income, Total			$ 6,200,000
[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, 2020	Dec. 31, 2019	Dec. 31, 2018
Loans	$ 2,991,355	$ 1,710,265
Allowance for loan losses	(22,024)	(12,124)	$ (11,220)
Net loans	2,969,331	1,698,141
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans	403,065	244,181
Allowance for loan losses	(3,584)	(1,868)	(1,590)
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans	55,883	48,681
Allowance for loan losses	(600)	(229)	(104)
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans	971,603	612,608
Allowance for loan losses	(7,369)	(3,882)	(2,715)
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans	468,650	293,142
Allowance for loan losses	(3,453)	(1,888)	(1,538)
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans	95,707	36,454
Allowance for loan losses	(818)	(226)	(236)
Commercial Portfolio Segment [Member]
Loans	886,325	390,398
Allowance for loan losses	(5,018)	(3,414)	(4,453)
Consumer Portfolio Segment [Member]
Loans	110,122	84,801
Allowance for loan losses	$ (1,182)	$ (617)	$ (584)

Note 7 - Loans and the Allowa_5

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, 2020		Dec. 31, 2019		Dec. 31, 2018	May 01, 2020
Beginning Balance		$ 12,124		$ 11,220
Charge-offs		(1,963)		(1,825)
Recoveries		428		123
Provision		11,435		2,606		$ 2,390
Ending Balance		22,024		12,124		11,220
Allowance for credit losses, individually evaluated for impairment		1,014		556
Allowance for credit losses, collectively evaluated for impairment		21,010		11,568
Allowance for credit losses, purchased credit impaired		0	[1]	0	[1]		$ 49,828
Loans receivable		2,991,355		1,710,265
Loans receivable, individually evaluated for impairment		19,976		11,847
Loans receivable, collectively evaluated for impairment		2,907,119		1,693,409
Loans receivable, purchased credit impaired	[1]	64,260		5,009
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Beginning Balance		1,868		1,590
Charge-offs		(26)		(2)
Recoveries		10		0
Provision		1,732		280
Ending Balance		3,584		1,868		1,590
Allowance for credit losses, individually evaluated for impairment		27		0
Allowance for credit losses, collectively evaluated for impairment		3,557		1,868
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		403,065		244,181
Loans receivable, individually evaluated for impairment		924		397
Loans receivable, collectively evaluated for impairment		401,134		243,784
Loans receivable, purchased credit impaired	[1]	1,007		0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Beginning Balance		229		104
Charge-offs		(2)		(2)
Recoveries		0		0
Provision		373		127
Ending Balance		600		229		104
Allowance for credit losses, individually evaluated for impairment		93		4
Allowance for credit losses, collectively evaluated for impairment		507		225
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		55,883		48,681
Loans receivable, individually evaluated for impairment		300		222
Loans receivable, collectively evaluated for impairment		55,515		48,324
Loans receivable, purchased credit impaired	[1]	68		135
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Beginning Balance		3,882		2,715
Charge-offs		(232)		(51)
Recoveries		12		4
Provision		3,707		1,214
Ending Balance		7,369		3,882		2,715
Allowance for credit losses, individually evaluated for impairment		119		52
Allowance for credit losses, collectively evaluated for impairment		7,250		3,830
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		971,603		612,608
Loans receivable, individually evaluated for impairment		7,292		4,101
Loans receivable, collectively evaluated for impairment		935,655		603,891
Loans receivable, purchased credit impaired	[1]	28,656		4,616
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Beginning Balance		1,888		1,538
Charge-offs		(387)		(162)
Recoveries		53		14
Provision		1,899		498
Ending Balance		3,453		1,888		1,538
Allowance for credit losses, individually evaluated for impairment		62		30
Allowance for credit losses, collectively evaluated for impairment		3,391		1,858
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		468,650		293,142
Loans receivable, individually evaluated for impairment		3,981		2,531
Loans receivable, collectively evaluated for impairment		437,216		290,549
Loans receivable, purchased credit impaired	[1]	27,453		62
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Beginning Balance		226		236
Charge-offs		0
Recoveries		0		0
Provision		592		(10)
Ending Balance		818		226		236
Allowance for credit losses, individually evaluated for impairment		0		0
Allowance for credit losses, collectively evaluated for impairment		818		226
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		95,707		36,454
Loans receivable, individually evaluated for impairment		0		0
Loans receivable, collectively evaluated for impairment		95,707		36,454
Loans receivable, purchased credit impaired	[1]	0		0
Commercial Portfolio Segment [Member]
Beginning Balance		3,414		4,453
Charge-offs		(849)		(1,556)
Recoveries		203		41
Provision		2,250		476
Ending Balance		5,018		3,414		4,453
Allowance for credit losses, individually evaluated for impairment		609		421
Allowance for credit losses, collectively evaluated for impairment		4,409		2,993
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		886,325		390,398
Loans receivable, individually evaluated for impairment		6,997		4,175
Loans receivable, collectively evaluated for impairment		874,131		386,027
Loans receivable, purchased credit impaired	[1]	5,197		196
Consumer Portfolio Segment [Member]
Beginning Balance		617		584
Charge-offs		(467)		(52)
Recoveries		150		64
Provision		882		21
Ending Balance		1,182		617		$ 584
Allowance for credit losses, individually evaluated for impairment		104		49
Allowance for credit losses, collectively evaluated for impairment		1,078		568
Allowance for credit losses, purchased credit impaired	[1]	0		0
Loans receivable		110,122		84,801
Loans receivable, individually evaluated for impairment		482		421
Loans receivable, collectively evaluated for impairment		107,761		84,380
Loans receivable, purchased credit impaired	[1]	$ 1,879		$ 0
[1]	Purchased credit impaired loans are evaluated for impairment on an individual basis.

Note 7 - Loans and the Allowa_6

Note 7 - Loans and the Allowance for Loan Losses - Credit Quality Indicators (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Loans	$ 2,991,355	$ 1,710,265
Pass [Member]
Loans	2,916,507	1,660,185
Special Mention [Member]
Loans	43,776	27,887
Substandard [Member]
Loans	17,170	13,216
Doubtful [Member]
Loans	13,902	8,977
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans	403,065	244,181
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Pass [Member]
Loans	400,027	241,519
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Special Mention [Member]
Loans	912	1,141
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Substandard [Member]
Loans	1,202	1,124
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Doubtful [Member]
Loans	924	397
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans	55,883	48,681
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Pass [Member]
Loans	53,874	46,591
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Special Mention [Member]
Loans	1,642	1,737
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Substandard [Member]
Loans	0	14
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Doubtful [Member]
Loans	367	339
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans	971,603	612,608
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Pass [Member]
Loans	949,245	594,046
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Special Mention [Member]
Loans	12,810	11,077
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Substandard [Member]
Loans	3,473	3,830
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Doubtful [Member]
Loans	6,075	3,655
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans	468,650	293,142
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Pass [Member]
Loans	450,702	284,381
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Special Mention [Member]
Loans	9,290	3,175
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Substandard [Member]
Loans	4,913	3,237
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Doubtful [Member]
Loans	3,745	2,349
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans	95,707	36,454
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Pass [Member]
Loans	95,359	36,422
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Special Mention [Member]
Loans	320	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Substandard [Member]
Loans	28	32
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Doubtful [Member]
Loans	0	0
Commercial Portfolio Segment [Member]
Loans	886,325	390,398
Commercial Portfolio Segment [Member] | Pass [Member]
Loans	859,851	374,500
Commercial Portfolio Segment [Member] | Special Mention [Member]
Loans	16,832	9,219
Commercial Portfolio Segment [Member] | Substandard [Member]
Loans	7,325	4,854
Commercial Portfolio Segment [Member] | Doubtful [Member]
Loans	2,317	1,825
Consumer Portfolio Segment [Member]
Loans	110,122	84,801
Consumer Portfolio Segment [Member] | Pass [Member]
Loans	107,449	82,726
Consumer Portfolio Segment [Member] | Special Mention [Member]
Loans	1,970	1,538
Consumer Portfolio Segment [Member] | Substandard [Member]
Loans	229	125
Consumer Portfolio Segment [Member] | Doubtful [Member]
Loans	$ 474	$ 412

Note 7 - Loans and the Allowa_7

Note 7 - Loans and the Allowance for Loan Losses - Past Due Loans Receivable (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Past due	$ 20,481,000	$ 8,789,000
Current	2,970,874,000	1,701,476,000
Loans	2,991,355,000	1,710,265,000
Recorded investment over 90 days past due and still accruing	1,523,000	72,000
Financial Asset, 30 to 59 Days Past Due [Member]
Past due	9,694,000	2,228,000
Financial Asset, 60 to 89 Days Past Due [Member]
Past due	2,877,000	1,794,000
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	7,910,000	4,767,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Past due	1,921,000	879,000
Current	401,144,000	243,302,000
Loans	403,065,000	244,181,000
Recorded investment over 90 days past due and still accruing	72,000	0
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	874,000	483,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	75,000	17,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	972,000	379,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Past due	300,000	177,000
Current	55,583,000	48,504,000
Loans	55,883,000	48,681,000
Recorded investment over 90 days past due and still accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	0	18,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	11,000	16,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	289,000	143,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Past due	6,214,000	2,320,000
Current	965,389,000	610,288,000
Loans	971,603,000	612,608,000
Recorded investment over 90 days past due and still accruing	315,000	0
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	2,651,000	181,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	1,049,000	610,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	2,514,000	1,529,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Past due	6,249,000	3,220,000
Current	462,401,000	289,922,000
Loans	468,650,000	293,142,000
Recorded investment over 90 days past due and still accruing	603,000	29,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	3,162,000	1,245,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	1,160,000	975,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	1,927,000	1,000,000
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Past due	0	32,000
Current	95,707,000	36,422,000
Loans	95,707,000	36,454,000
Recorded investment over 90 days past due and still accruing	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	0	32,000
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	0	0
Commercial Portfolio Segment [Member]
Past due	5,092,000	1,579,000
Current	881,233,000	388,819,000
Loans	886,325,000	390,398,000
Recorded investment over 90 days past due and still accruing	511,000	0
Commercial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	2,618,000	126,000
Commercial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	549,000	142,000
Commercial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	1,925,000	1,311,000
Consumer Portfolio Segment [Member]
Past due	705,000	582,000
Current	109,417,000	84,219,000
Loans	110,122,000	84,801,000
Recorded investment over 90 days past due and still accruing	22,000	43,000
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past due	389,000	143,000
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past due	33,000	34,000
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past due	$ 283,000	$ 405,000

Note 7 - Loans and the Allowa_8

Note 7 - Loans and the Allowance for Loan Losses - Loan Receivables on Nonaccrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Loans receivable on nonaccrual status	$ 9,063	$ 8,977
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans receivable on nonaccrual status	924	397
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans receivable on nonaccrual status	367	339
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans receivable on nonaccrual status	3,119	3,655
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans receivable on nonaccrual status	2,603	2,349
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans receivable on nonaccrual status	0	0
Commercial Portfolio Segment [Member]
Loans receivable on nonaccrual status	1,753	1,825
Consumer Portfolio Segment [Member]
Loans receivable on nonaccrual status	$ 297	$ 412

Note 7 - Loans and the Allowa_9

Note 7 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Recorded investment, with an allowance recorded	$ 3,593	$ 1,848
Unpaid principal balance, with an allowance recorded	3,738	1,975
Related allowance	1,014	556
Average recorded investment, with an allowance recorded	2,855	1,955
Recorded investment, with no allowance recorded	16,383	9,999
Unpaid principal balance, with no allowance recorded	18,097	11,892
Average recorded investment, with no allowance recorded	15,912	10,885
Recorded investment	19,976	11,847
Unpaid principal balance	21,835	13,867
Average recorded investment	18,767	12,840
Commercial Real Estate Portfolio Segment [Member]
Related allowance	609	421
Recorded investment	6,997	4,174
Unpaid principal balance	7,262	5,099
Average recorded investment	8,480	5,210
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Recorded investment, with an allowance recorded	27	0
Unpaid principal balance, with an allowance recorded	27	0
Related allowance	27	0
Average recorded investment, with an allowance recorded	2	1
Recorded investment, with no allowance recorded	897	397
Unpaid principal balance, with no allowance recorded	939	420
Average recorded investment, with no allowance recorded	520	184
Recorded investment	924	397
Unpaid principal balance	966	420
Average recorded investment	522	185
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Recorded investment, with an allowance recorded	109	20
Unpaid principal balance, with an allowance recorded	112	21
Related allowance	93	4
Average recorded investment, with an allowance recorded	27	21
Recorded investment, with no allowance recorded	190	202
Unpaid principal balance, with no allowance recorded	197	207
Average recorded investment, with no allowance recorded	208	177
Recorded investment	299	222
Unpaid principal balance	309	228
Average recorded investment	235	198
Commercial Real Estate Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Recorded investment, with an allowance recorded	337	136
Unpaid principal balance, with an allowance recorded	361	167
Related allowance	62	30
Average recorded investment, with an allowance recorded	361	163
Recorded investment, with no allowance recorded	3,644	2,395
Unpaid principal balance, with no allowance recorded	4,469	3,041
Average recorded investment, with no allowance recorded	3,540	2,531
Recorded investment	3,981	2,531
Unpaid principal balance	4,830	3,208
Average recorded investment	3,901	2,694
Commercial Real Estate 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 Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Recorded investment, with an allowance recorded	457	721
Unpaid principal balance, with an allowance recorded	457	738
Related allowance	119	52
Average recorded investment, with an allowance recorded	652	601
Recorded investment, with no allowance recorded	6,836	3,381
Unpaid principal balance, with no allowance recorded	7,468	3,693
Average recorded investment, with no allowance recorded	4,452	3,644
Recorded investment	7,293	4,102
Unpaid principal balance	7,925	4,431
Average recorded investment	5,104	4,245
Commercial Portfolio Segment [Member]
Recorded investment, with an allowance recorded	2,530	851
Unpaid principal balance, with an allowance recorded	2,636	926
Related allowance	609	421
Average recorded investment, with an allowance recorded	1,655	1,053
Recorded investment, with no allowance recorded	4,467	3,323
Unpaid principal balance, with no allowance recorded	4,626	4,173
Average recorded investment, with no allowance recorded	6,825	4,157
Consumer Portfolio Segment [Member]
Recorded investment, with an allowance recorded	133	120
Unpaid principal balance, with an allowance recorded	145	123
Related allowance	104	49
Average recorded investment, with an allowance recorded	158	116
Recorded investment, with no allowance recorded	349	301
Unpaid principal balance, with no allowance recorded	398	358
Average recorded investment, with no allowance recorded	367	192
Recorded investment	482	421
Unpaid principal balance	543	481
Average recorded investment	$ 525	$ 308

Note 7 - Loans and the Allow_10

Note 7 - Loans and the Allowance for Loan Losses - Loans Acquired (Details) - USD ($) $ in Thousands	Dec. 31, 2020		May 01, 2020	Dec. 31, 2019
Contractually required payments			$ 133,621
Non-accretable difference (expected losses)	$ 0	[1]	(49,828)	$ 0	[1]
Cash flows expected to be collected at acquisition			83,793
Accretable yield	$ 15,853		(9,202)	$ 1,489
Basis in acquired loans at acquisition			$ 74,591
[1]	Purchased credit impaired loans are evaluated for impairment on an individual basis.

Note 7 - Loans and the Allow_11

Note 7 - Loans and the Allowance for Loan Losses - Changes in Accretable Difference for Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Accretable Yield, Balance	$ 1,489
Accretable difference relating to purchased impaired credits acquired in Pedestal acquisition	9,202
Transfers from non-accretable difference to accretable yield	4,762
Accretion	(2,801)
Changes in expected cash flows not affecting non-accretable differences	3,201
Accretable Yield, Balance	$ 15,853

Note 7 - Loans and the Allow_12

Note 7 - Loans and the Allowance for Loan Losses - Troubled Debt Restructurings (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Number of contracts	19	13
Pre-modification outstanding recorded investment	$ 10,063	$ 8,571
Post-modification outstanding recorded investment	$ 8,521	$ 5,027
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Number of contracts	4	3
Pre-modification outstanding recorded investment	$ 268	$ 235
Post-modification outstanding recorded investment	$ 215	$ 219
Residential Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Number of contracts	5	3
Pre-modification outstanding recorded investment	$ 4,627	$ 2,411
Post-modification outstanding recorded investment	$ 4,204	$ 2,044
Commercial Portfolio Segment [Member]
Number of contracts	7	6
Pre-modification outstanding recorded investment	$ 5,150	$ 5,914
Post-modification outstanding recorded investment	$ 4,094	$ 2,755
Consumer Portfolio Segment [Member]
Number of contracts	3	1
Pre-modification outstanding recorded investment	$ 18	$ 11
Post-modification outstanding recorded investment	$ 8	$ 9

Note 8 - Premises and Equipme_3

Note 8 - Premises and Equipment - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 3,164	$ 1,588	$ 1,172

Note 8 - Premises and Equipme_4

Note 8 - Premises and Equipment - Bank Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment, Gross	$ 93,468	$ 39,966
Property, Plant and Equipment, Net	58,593	29,280
Less: Accumulated Depreciation	(34,875)	(10,686)
Land [Member]
Property, Plant and Equipment, Gross	7,091	2,784
Building and Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	46,226	12,078
Furniture and Equipment [Member]
Property, Plant and Equipment, Gross	27,219	11,862
Right of Use Asset [Member]
Property, Plant and Equipment, Net	$ 12,932	$ 13,242

Note 9 - Goodwill and Other I_3

Note 9 - Goodwill and Other Intangible Assets - (Details Textual) - USD ($)	May 01, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Goodwill, Ending Balance		$ 53,862,000	$ 48,495,000
Goodwill, Impaired, Accumulated Impairment Loss		0
Amortization of Intangible Assets, Total		$ 1,200,000	$ 905,000	$ 559,000
Pedestal [Member]
Goodwill, Ending Balance	$ 5,367,000
Goodwill, Acquired During Period	$ 5,400,000

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, 2020	Dec. 31, 2019
Gross Carrying Amount	$ 8,917	$ 9,203
Acquired in Pedestal Acquisition	4,211	0
Adjustment for Sale of Branch	0	(286)
Less: Accumulated Amortization	(3,394)	(2,223)
Net Carrying Amount	$ 9,734	$ 6,694

Note 9 - Goodwill and Other I_5

Note 9 - Goodwill and Other Intangible Assets - Estimated Aggregate Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
2021	$ 1,311
2022	1,311
2023	1,311
2024	1,311
2025	1,104
Thereafter	3,386
Total Core Deposit Intangible	$ 9,734	$ 6,694

Note 10 - Deposits - (Details T

Note 10 - Deposits - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Percentage of Certificate of Deposit Maturities Year One	72.80%
Percentage of Certificate of Deposit Maturities Year Two and Thereafter	27.20%
Deposits, Total	$ 3,616,679	$ 1,782,010
Interest-bearing Domestic Deposit, Brokered	267,600	100,900
Interest Bearing Deposits Public Funds Brokered	87,900	35,400
Deposits Public Funds Non-brokered	382,400	266,800
Interest and Non-interest Bearing Deposits Liability [Member] | Top three customers [Member]
Deposits, Total	$ 158,700	$ 144,500
Percentage of Interest and Non-interest Bearing Domestic Deposits to Deposits	4.40%	8.10%

Note 10 - Deposits - Summary of

Note 10 - Deposits - Summary of Deposit Accounts (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Noninterest Bearing - DDA	$ 1,164,139	$ 398,847
Noninterest Bearing Deposits	1,164,139	398,847
Interest Bearing - DDA	178,999	45,058
NOW and Super NOW Accounts	509,501	295,620
Money Market Accounts	702,512	365,114
Savings Accounts	251,297	81,915
Certificates of Deposit Over $250,000	219,580	152,859
Other Certificates of Deposit	590,651	442,597
Interest Bearing Deposits	2,452,540	1,383,163
Total Deposits	$ 3,616,679	$ 1,782,010

Note 11 - Borrowings - (Details

Note 11 - Borrowings - (Details Textual) - USD ($)	May 01, 2020	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Sep. 12, 2016
Advances from Federal Home Loan Banks, Net of Unaccreted Market Value Adjustment		$ 43,000,000		$ 43,000,000	$ 93,000,000
Advances from Federal Home Loan Banks, Total		43,145,000		43,145,000	93,000,000
Pledged Financial Instruments, Not Separately Reported, Loans Receivable, for Federal Home Loan Bank Debt		1,100,000,000		1,100,000,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds		862,800,000		862,800,000
Business Acquisition, Amortization (Accretion), Fair Market Value Adjustments				(7,283,000)	(2,646,000)	$ (719,000)
Subordinated Debt, Ending Balance		$ 25,000,000		25,000,000	25,000,000
Subordinated Borrowing, Interest Rate		6.75%
Trust Preferred Securities	$ 5,000,000	$ 5,000,000		5,000,000	0
Junior Subordinated Debt [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Borrowings	$ 5,200,000
Junior Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.05%
Federal Home Loan Bank Advances [Member]
Extinguishment of Debt, Amount		74,000,000
Gain (Loss) on Extinguishment of Debt, Total		(2,400,000)
Federal Funds Purchased [Member]
Line of Credit Facility, Current Borrowing Capacity		126,000,000		126,000,000	126,000,000
Long-term Line of Credit, Total		0		0	0
FNBB Line of Credit [Member]
Long-term Line of Credit, Total		5,000,000		5,000,000	0
Line of Credit Facility, Maximum Borrowing Capacity							$ 5,000,000
Proceeds from Lines of Credit, Total			$ 5,000,000
Pedestal [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, FHLB advances	$ 39,200,000
Business Acquisition, Amortization (Accretion), Fair Market Value Adjustments	1,200,000
Business Acquisition, Unaccreted Market Value Adjustment		145,000		145,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Borrowings	59,399,000
June 2024 [Member]
Advances from Federal Home Loan Banks, Total		$ 23,000,000		$ 23,000,000	$ 23,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate		1.59%		1.59%	1.59%
January 2021 [Member]
Advances from Federal Home Loan Banks, Total		$ 5,000,000		$ 5,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate		2.42%		2.42%
February 2021 [Member]
Advances from Federal Home Loan Banks, Total		$ 5,000,000		$ 5,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate		2.63%		2.63%
June 2021 [Member]
Advances from Federal Home Loan Banks, Total		$ 5,000,000		$ 5,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate		2.90%		2.90%
October 2021 [Member]
Advances from Federal Home Loan Banks, Total		$ 5,000,000		$ 5,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate		2.03%		2.03%
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 2020 [Member]
Advances from Federal Home Loan Banks, Total					$ 10,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate					2.14%
June 2022 [Member]
Advances from Federal Home Loan Banks, Total					$ 30,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate					2.03%
Note Payable with FNBB [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Borrowings	7,000,000
Notes Payable, Total		$ 6,000,000		$ 6,000,000
Debt Instrument, Periodic Payment, Principal	$ 1,000,000
Debt Instrument, Prime Rate Floor	4.00%

Note 12 - Securities Sold Und_2

Note 12 - Securities Sold Under Agreements to Repurchase - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Securities Sold under Agreements to Repurchase, Total	$ 21,825	$ 67,989
Minimum [Member]
Interest Rate on Investment Percentage	0.50%
Maximum [Member]
Interest Rate on Investment Percentage	4.50%

Note 13 - Income Taxes - (Detai

Note 13 - Income Taxes - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2015
Operating Loss Carryforwards, Total	$ 115,000
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, 2020	Dec. 31, 2019	Dec. 31, 2018
Continuing Operations, Provision (Credit) for Current Taxes - Federal	$ 6,730	$ 6,416	$ 3,681
Continuing Operations, Provision (Credit) for Deferred Taxes	58	(336)	(402)
Provision for Income Taxes	$ 6,788	$ 6,080	$ 3,279

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Federal Statutory Income Tax	$ 7,720	$ 6,269	$ 3,648
Tax Exempt Income	(608)	(556)	(512)
Stock Based Compensation	(730)	0	0
Goodwill write-off	0	216	0
Other - Net	406	151	143
Provision for Income Taxes	$ 6,788	$ 6,080	$ 3,279

Note 13 - Income Taxes - Compon

Note 13 - Income Taxes - Components of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
State NOL	$ 1,235	$ 616
State NOL Valuation Allowance	(1,235)	(616)
Acquired Loans Fair Market Value Adjustment	7,472	743
Allowance for Loan Losses	4,625	2,546
Right of Use Asset	2,716	2,781
Deferred Compensation	1,216	571
Other	1,247	919
Deferred Tax Assets	17,276	7,560
Unrealized Gain on Securities	2,777	694
Lease Liability	2,716	2,781
Core Deposit Intangible	2,044	1,406
Depreciation	2,022	462
Acquired Securities Difference in Basis	988
Acquired Securities Difference in Basis		(43)
Other	871	115
Deferred Tax Liabilities	11,418	5,415
Net Deferred Tax Asset	$ 5,858	$ 2,145

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Balance at Beginning of Year	$ 285,097	$ 260,058	$ 179,935
Other Comprehensive Income (Loss)	8,015	6,082	(1,825)
Balance at End of Year	409,963	285,097	260,058
AOCI Attributable to Parent [Member]
Balance at Beginning of Year	2,613	(3,469)	(1,644)
Other Comprehensive Income on AFS Securities Before Reclassifications - Net of Tax	7,728	5,998
Other Comprehensive Income on Equity Method Investments	180	0
Reclassification Adjustment for Gains (Losses) Realized - Net of Tax	107	84
Other Comprehensive Income (Loss)	8,015	6,082	(1,825)
Balance at End of Year	$ 10,628	$ 2,613	$ (3,469)

Note 15 - Shareholders' Equit_3

Note 15 - Shareholders' Equity and Regulatory Matters - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Oct. 22, 2020	Dec. 13, 2018
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)	$ 0.40	$ 0.38
Stock Repurchased and Retired During Period, Value	$ 5,799,000	$ 2,553,000	$ 89,000
The 2018 Stock Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount					$ 15,000,000
Stock Repurchased and Retired During Period, Value	5,000,000	$ 2,500,000	$ 0
The 2020 Stock Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount				$ 30,000,000
Stock Repurchased and Retired During Period, Value	$ 798,000

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity and Regulatory Matters - Actual Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Tier I Leveraged Capital, Amount	$ 340,715	$ 227,265
Tier I Leveraged Capital to Average Assets Ratio	0.0879	0.1056
Tier I Leveraged Capital Required for Capital Adequacy, Amount	$ 310,151	$ 86,058
Tier I Leveraged Capital Capital Required for Capital Adequacy, Ratio	0.0800	0.0400
Total Capital, Amount		$ 264,495
Total Capital to Risk-Weighted Assets Ratio		0.1330
Total Capital Required for Capital Adequacy, Amount		$ 159,120
Total Capital Required for Capital Adequacy, Ratio		0.0800
Tier I Capital, Amount		$ 227,265
Tier I Capital to Risk-Weighted Assets Ratio		0.1143
Tier I Capital Required for Capital Adequacy, Amount		$ 119,340
Tier I Capital Required for Capital Adequacy, Ratio		0.0600
Common Equity Tier 1 Capital, Amount		$ 227,265
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio		0.1143
Common Equity Tier 1 Capital Required for Capital Adequacy, Amount		$ 89,505
Common Equity Tier 1 Capital Required for Capital Adequacy, Ratio		4.50%
Business First Bank [Member]
Tier I Leveraged Capital, Amount	$ 358,083	$ 242,290
Tier I Leveraged Capital to Average Assets Ratio	0.0924	0.1127
Tier I Leveraged Capital Required for Capital Adequacy, Amount	$ 310,091	$ 86,015
Tier I Leveraged Capital Capital Required for Capital Adequacy, Ratio	0.0800	0.0400
Total Capital, Amount		$ 254,520
Total Capital to Risk-Weighted Assets Ratio		0.1280
Total Capital Required for Capital Adequacy, Amount		$ 159,033
Total Capital Required for Capital Adequacy, Ratio		0.0800
Tier I Capital, Amount		$ 242,290
Tier I Capital to Risk-Weighted Assets Ratio		0.1219
Tier I Capital Required for Capital Adequacy, Amount		$ 119,275
Tier I Capital Required for Capital Adequacy, Ratio		0.0600
Common Equity Tier 1 Capital, Amount		$ 242,290
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio		0.1219
Common Equity Tier 1 Capital Required for Capital Adequacy, Amount		$ 89,456
Common Equity Tier 1 Capital Required for Capital Adequacy, Ratio		4.50%
Total Capital to be Well Capitalized, Amount		$ 198,791
Total Capital to be Well Capitalized, Ratio		0.1000
Tier I Capital to be Well Capitalized, Amount		$ 159,033
Tier I Capital to be Well Capitalized, Ratio		0.0800
Common Equity Tier 1 Capital to be Well Capitalized, Amount		$ 129,214
Common Equity Tier 1 Capital to be Well Capitalized, Ratio		6.50%
Tier I Leveraged Capital to be Well Capitalized, Amount		$ 107,518
Tier I Leveraged Capital to be Well Capitalized, Ratio		0.0500

Note 16 - Stock Based Compens_3

Note 16 - Stock Based Compensation - (Details Textual)	Feb. 01, 2016USD ($)$ / shares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2006shares	Jun. 29, 2017shares
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)							1,500,000
Share-based Payment Arrangement, Expense | $		$ 63,000
Stock Issued During Period, Shares, Issued for Services (in shares)				4,500	4,440	3,750
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture (in shares)						5,552
Noninterest Expense Directors Fees | $				$ 464,000	$ 570,000	$ 436,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 10				$ 10	$ 10
Warrants and Rights, Intrinsic Value Upon Exercise | $					$ 1,100,000
Class of Warrant or Right, Outstanding (in shares)						87,625
Class of Warrant or Right, Expense Recognized | $	$ 48,000
Share-based Compensation Arrangement by Share-based Payment Award Warrants Assumed Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares						$ 2.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)				0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number (in shares)				385,300
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price (in dollars per share) | $ / shares				$ 14.67
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance (in shares)				0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | $				$ 2,200,000	$ 9,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term (Year)				1 year 7 months 6 days	1 year 4 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award Options, Amended, Number of Shares (in shares)		105,250	330,000
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount | $				$ 0
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)							10 years
Measurement Input, Expected Dividend Rate [Member]
Warrants and Rights Outstanding, Measurement Input						0.01
Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input						6.5
Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input						0.0504
Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input						0.1319
Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					101,000
Non-employee Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares				$ 14.87	$ 23.96	$ 20
Noninterest Expense Directors Fees | $				$ 57,000	$ 197,000	$ 75,000
Employee [Member]
Share-based Payment Arrangement, Expense | $						$ 140,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares						$ 25.16
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Vesting, Number of Equal Installments				3
Share-based Payment Arrangement, Expense | $				$ 2,400,000	1,000,000	$ 766,000
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $				$ 1,600,000	$ 1,700,000	$ 1,100,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				2 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares				$ 24.79	$ 23.96	$ 20
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense | $			$ 168,000	$ 3,000	$ 77,000	$ 119,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year
The 2017 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)								500,000
Share-based Compensation Arrangement by Share-based Payment Award, Grants in Period, Gross (in shares)				156,346
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)				343,654

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Balance, at Beginning of Period (in shares)	39,971	31,002	8,662
Balance, at Beginning of Period, weighted average grant date fair value (in dollars per share)	$ 22.64	$ 19.58	$ 17
Granted (in shares)	60,635	39,994	39,789
Granted, weighted average grant date fair value (in dollars per share)	$ 24.79	$ 23.96	$ 20
Forfeited (in shares)	0	(530)	0
Forfeited, weighted average grant date fair value (in dollars per share)	$ 0	$ 19.47	$ 0
Earned and Issued (in shares)	(46,850)	(30,495)	(17,449)
Earned and Issued, weighted average grant date fair value (in dollars per share)	$ 23.09	$ 21.31	$ 19.26
Balance, at End of Period (in shares)	53,756	39,971	31,002
Balance, at End of Period, weighted average grant date fair value (in dollars per share)	$ 24.49	$ 22.64	$ 19.58

Note 16 - Stock Based Compens_5

Note 16 - Stock Based Compensation - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Outstanding Options, at Beginning of Period (in shares)	725,300	780,080	831,080
Outstanding Options, at Beginning of Period, weighted average exercise price (in dollars per share)	$ 12.55	$ 12.74	$ 12.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	0	0	0
Granted, weighted average exercise price (in dollars per share)	$ 0	$ 0	$ 0
Exercised (in shares)	(330,000)	(54,780)	(49,000)
Exercised, weighted average exercise price (in dollars per share)	$ 10	$ 15.28	$ 12.42
Forfeited or Expired (in shares)	(10,000)	0	(2,000)
Forfeited or Expired, weighted average exercise price (in dollars per share)	$ 15	$ 0	$ 17.11
Outstanding Options, at End of Period (in shares)	385,300	725,300	780,080
Outstanding Options, at End of Period, weighted average exercise price (in dollars per share)	$ 14.67	$ 12.55	$ 12.74
Exercisable, at End of Period (in shares)	385,300	724,300	761,747
Exercisable, at End of Period, weighted average exercise price (in dollars per share)	$ 14.67	$ 12.55	$ 12.64

Note 17 - Employee Benefit Pl_2

Note 17 - Employee Benefit Plans - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4.00%
Employee Compensation and Benefits	$ 1,400,000	$ 967,000	$ 690,000
Deferred Compensation Arrangement with Individual, Recorded Liability	2,700,000	2,500,000
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 285,000	$ 256,000	$ 224,000

Note 18 - Other Expenses - Sche

Note 18 - Other Expenses - Schedule of Other Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Development	$ 1,605	$ 1,535	$ 1,239
Communications	1,969	1,063	885
Ad Valorem Shares Tax	2,348	1,423	1,135
Data Processing Fees	5,506	2,049	1,557
Directors' Fees	464	570	436
Insurance	718	347	256
Legal and Professional Fees	2,118	1,319	1,695
Office Supplies and Printing	884	670	578
Regulatory Assessments	1,785	389	1,359
Taxes and Licenses	84	88	201
Merger and Conversion Costs	3,978	330	3,024
Other	10,760	5,911	4,156
Total Other Expenses	$ 32,219	$ 15,694	$ 16,521

Note 19 - Financial Instrumen_2

Note 19 - Financial Instruments With Off-balance-sheet Risk - (Details Textual) $ in Millions	Dec. 31, 2020USD ($)
Commitments to Extend Credit [Member]
Contractual Obligation, Total	$ 621.1
Standby and commercial Letters of Credit [Member]
Contractual Obligation, Total	$ 23.9

Note 20 - Concentrations of C_2

Note 20 - Concentrations of Credit - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Loans and Leases Receivable, Net of Deferred Income, Total	$ 2,991,355	$ 1,710,265
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans and Leases Receivable, Net of Deferred Income, Total	$ 971,603	$ 612,608
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	32.50%	35.80%
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans and Leases Receivable, Net of Deferred Income, Total	$ 403,065	$ 244,181
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	13.50%	14.30%

Note 21 - Leases - (Details Tex

Note 21 - Leases - (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Operating Lease, Expense	$ 2.6	$ 2.9	$ 2.5
Operating Lease, Weighted Average Remaining Lease Term (Year)	7 years 9 months 18 days	8 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	2.89%	3.10%
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	10 years

Note 21 - Leases - Future Minim

Note 21 - Leases - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2020USD ($)
2021	$ 2,159
2022	1,977
2023	1,869
2024	1,672
2025	1,548
2026 and Thereafter	5,254
Total Future Minimum Lease Payments	14,479
Less Imputed Interest	(1,547)
Other Liabilities [Member]
Present Value of Lease Liabilities	$ 12,932

Note 22 - Commitments - (Detail

Note 22 - Commitments - (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Federal Home Loan Bank Advances [Member]
Letters of Credit Outstanding, Amount	$ 170,200,000	$ 203,100,000
Letters of Credit Expiring January 2021 [Member]
Letters of Credit Outstanding, Amount	93,700,000
Letters of Credit Expiring in February 2021 [Member]
Letters of Credit Outstanding, Amount	15,800,000
Letters of Credit Expiring in March 2021 [Member]
Letters of Credit Outstanding, Amount	3,600,000
Letters of Credit Expiring in April 2021 [Member]
Letters of Credit Outstanding, Amount	5,700,000
Letters of Credit Expiring in July 2021 [Member]
Letters of Credit Outstanding, Amount	194,000
Letters of Credit Expiring in August 2021 [Member]
Letters of Credit Outstanding, Amount	157,000
Letters of Credit Expiring in November 2021 [Member]
Letters of Credit Outstanding, Amount	197,000
Letters of Credit Expiring in December 2021 [Member]
Letters of Credit Outstanding, Amount	39,300,000
Letters of Credit Expiring in January 2022 [Member]
Letters of Credit Outstanding, Amount	$ 11,500,000

Note 22 - Commitments - Funds L

Note 22 - Commitments - Funds Lent to Small Business Borrowers (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
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	2,098
Remaining Unfunded Capital Commitment	402
Bluehenge Capital Secured Debt SBIC L.P [Member]
Total Capital Commitment	1,500
Capital Called	1,387
Remaining Unfunded Capital Commitment	113
New Louisiana Angel Fund 2, LLC [Member]
Total Capital Commitment	50
Capital Called	25
Remaining Unfunded Capital Commitment	25
Firmament Capital Partners, SBIC III [Member]
Total Capital Commitment	2,500
Capital Called	242
Remaining Unfunded Capital Commitment	$ 2,258

Note 23 - Related Party Trans_2

Note 23 - Related Party Transactions - (Details Textual) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Loans and Leases Receivable, Related Parties, Ending Balance	$ 33.2	$ 24.6
Related Party Deposit Liabilities	$ 40.2	$ 34.4

Note 24 - Fair Value of Finan_3

Note 24 - Fair Value of Financial Instruments - (Details Textual) $ in Thousands	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Fair Value, Recurring [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0	$ 0
Fair Value, Nonrecurring [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0	$ 0
Fair Value, Nonrecurring [Member] | Measurement Input, Cost to Sell [Member] | Fair Value, Inputs, Level 3 [Member]
Other Real Estate Owned, Measurement Input	10

Note 24 - Fair Value of Finan_4

Note 24 - Fair Value of Financial Instruments - Assets and Liabilities Measured On a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Securities available for sale	$ 640,605	$ 278,193
Fair Value, Recurring [Member]
Mortgage Loans Held for Sale	969	251
Servicing Rights	1,439
Assets, Fair Value Disclosure	643,013	278,444
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Mortgage Loans Held for Sale	0	0
Servicing Rights	0
Assets, Fair Value Disclosure	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Mortgage Loans Held for Sale	969	251
Servicing Rights	1,439
Assets, Fair Value Disclosure	597,673	271,857
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Mortgage Loans Held for Sale	0	0
Servicing Rights	0
Assets, Fair Value Disclosure	45,340	6,587
US Government Agencies Debt Securities [Member]
Securities available for sale	2,572	15,937
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member]
Securities available for sale	2,572	15,937
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	2,572	15,937
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	0	0
Corporate Debt Securities [Member]
Securities available for sale	39,113	23,714
Corporate Debt Securities [Member] | Fair Value, Recurring [Member]
Securities available for sale	39,113	23,714
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	21,959	23,714
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	17,154	0
Collateralized Mortgage Backed Securities [Member]
Securities available for sale	295,019	139,459
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member]
Securities available for sale	295,019	139,459
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	295,019	139,459
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	0	0
US States and Political Subdivisions Debt Securities [Member]
Securities available for sale	302,253	99,083
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Securities available for sale	302,253	99,083
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	274,067	92,496
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	28,186	6,587
Other Debt Obligations [Member]
Securities available for sale	1,648	0
Other Debt Obligations [Member] | Fair Value, Recurring [Member]
Securities available for sale	1,648	0
Other Debt Obligations [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Other Debt Obligations [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	1,648	0
Other Debt Obligations [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	$ 0	$ 0

Note 24 - Fair Value of Finan_5

Note 24 - Fair Value of Financial Instruments - Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Assets measured on a nonrecurring basis	$ 27,628	$ 20,072
Fair Value, Inputs, Level 1 [Member]
Assets measured on a nonrecurring basis	0	0
Fair Value, Inputs, Level 2 [Member]
Assets measured on a nonrecurring basis	0	0
Fair Value, Inputs, Level 3 [Member]
Assets measured on a nonrecurring basis	27,628	20,072
Impaired Loans [Member]
Assets measured on a nonrecurring basis	18,175	15,876
Impaired Loans [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured on a nonrecurring basis	0	0
Impaired Loans [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured on a nonrecurring basis	0	0
Impaired Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured on a nonrecurring basis	18,175	15,876
Other Nonperforming Assets [Member]
Assets measured on a nonrecurring basis	9,453	4,196
Other Nonperforming Assets [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured on a nonrecurring basis	0	0
Other Nonperforming Assets [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured on a nonrecurring basis	0	0
Other Nonperforming Assets [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured on a nonrecurring basis	$ 9,453	$ 4,196

Note 24 - Fair Value of Finan_6

Note 24 - Fair Value of Financial Instruments - Quantitative Information for Impaired Loans Measured at Fair Value (Details) - Fair Value, Nonrecurring [Member] - Fair Value, Inputs, Level 3 [Member] - Measurement Input, Discount Rate [Member] - Valuation Technique, Discounted Appraisals [Member]	Dec. 31, 2020	Dec. 31, 2019
Minimum [Member]
Impaired Loans	0.10	0.10
Maximum [Member]
Impaired Loans	1	0.80
Weighted Average [Member]
Impaired Loans	0.19	0.16

Note 24 - Fair Value of Finan_7

Note 24 - Fair Value of Financial Instruments - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Financial Assets:
Other Equity Securities	$ 12,693	$ 12,565
Reported Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	323,283	150,743
Securities	640,605	278,193
Mortgage Loans Held for Sale	969	251
Loans - Net	2,969,331	1,698,141
Servicing Rights	1,439
Cash Value of BOLI	45,030	32,568
Other Equity Securities	12,693	12,565
Total	3,993,350	2,172,461
Financial Liabilities:
Deposits	3,616,679	1,782,010
Borrowings	105,990	185,989
Total	3,722,669	1,967,999
Estimate of Fair Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	323,283	150,743
Securities	640,605	278,193
Mortgage Loans Held for Sale	969	251
Loans - Net	2,969,619	1,696,470
Servicing Rights	1,439
Cash Value of BOLI	45,030	32,568
Other Equity Securities	12,693	12,565
Total	3,993,638	2,170,790
Financial Liabilities:
Deposits	3,623,253	1,782,692
Borrowings	127,171	202,863
Total	3,750,424	1,985,555
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Cash and Short-Term Investments	323,283	150,743
Securities	0	0
Mortgage Loans Held for Sale	0	0
Loans - Net	0	0
Servicing Rights	0
Cash Value of BOLI	0	0
Other Equity Securities	0	0
Total	323,283	150,743
Financial Liabilities:
Deposits	0	0
Borrowings	0	0
Total	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Assets:
Cash and Short-Term Investments	0	0
Securities	595,265	271,606
Mortgage Loans Held for Sale	969	251
Loans - Net	0	0
Servicing Rights	1,439
Cash Value of BOLI	45,030	32,568
Other Equity Securities	0	0
Total	642,703	304,425
Financial Liabilities:
Deposits	0	0
Borrowings	127,171	202,863
Total	127,171	202,863
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Assets:
Cash and Short-Term Investments	0	0
Securities	45,340	6,587
Mortgage Loans Held for Sale	0	0
Loans - Net	2,969,619	1,696,470
Servicing Rights	0
Cash Value of BOLI	0	0
Other Equity Securities	12,693	12,565
Total	3,027,652	1,715,622
Financial Liabilities:
Deposits	3,623,253	1,782,692
Borrowings	0	0
Total	$ 3,623,253	$ 1,782,692

Note 27 - Financial Statement_3

Note 27 - Financial Statements - Parent Company Only - Balance Sheets for Business First Bancshares, Inc. (Parent Company) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	May 01, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets:
Other Assets	$ 7,456		$ 2,699
Total Assets	4,160,360		2,273,835
Liabilities:
Accrued Interest Payable	2,499		1,533
Subordinated Debt	25,000		25,000
Subordinated Debt - Trust Preferred Securities	5,000	$ 5,000	0
Other Liabilities	25,229		19,206
Total Liabilities	3,750,397		1,988,738
Shareholders' Equity:
Common Stock	20,621		13,279
Additional Paid-in Capital	299,540		212,505
Retained Earnings	79,174		56,700
Accumulated Other Comprehensive Income	10,628		2,613
Total Shareholders' Equity	409,963		285,097	$ 260,058	$ 179,935
Total Liabilities and Shareholders' Equity	4,160,360		2,273,835
Parent Company [Member]
Assets:
Cash	13,160		6,154
Investment in Subsidiaries	432,331		300,122
Other Assets	5,747		3,843
Total Assets	451,238		310,119
Liabilities:
Accrued Interest Payable	81		22
Short Term Borrowings	5,020		0
Long Term Borrowings	6,000		0
Subordinated Debt	25,000		25,000
Subordinated Debt - Trust Preferred Securities	5,155		0
Other Liabilities	19		0
Total Liabilities	41,275		25,022
Shareholders' Equity:
Common Stock	20,621		13,279
Additional Paid-in Capital	299,540		212,505
Retained Earnings	79,174		56,700
Accumulated Other Comprehensive Income	10,628		2,613
Total Shareholders' Equity	409,963		285,097
Total Liabilities and Shareholders' Equity	$ 451,238		$ 310,119

Note 27 - Financial Statement_4

Note 27 - Financial Statements - Parent Company Only - Statements of Income for Business First Bancshares, Inc. (Parent Company) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Interest Income	$ 149,755	$ 103,467	$ 76,195
Interest Expense	22,109	23,269	13,966
Provision for Income Taxes	6,788	6,080	3,279
Equity in Undistributed Net Income of Subsidiaries	2,658	1,684	334
Net Income	29,994	23,772	14,091
Parent Company [Member]
Dividend Income From Subsidiaries	24,295	0	0
Interest Income	5	45	46
Interest Expense	2,135	1,688	237
Other Operating Expenses	5,943	2,138	3,275
Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries	16,222	(3,781)	(3,466)
Provision for Income Taxes	(1,905)	(783)	(623)
Income (Loss) before Equity in Undistributed Net Income of Subsidiaries	18,127	(2,998)	(2,843)
Equity in Undistributed Net Income of Subsidiaries	11,867	26,770	16,934
Net Income	$ 29,994	$ 23,772	$ 14,091