Business First Bancshares (BFST) 10-K 1 Mar 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Feb. 21, 2022	Jun. 30, 2021
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	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
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	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 445,300,000
Entity Common Stock, Shares Outstanding		20,400,349
Auditor Name	Dixon Hughes Goodman LLP
Auditor Location	Fort Worth, Texas
Auditor Firm ID	57
ICFR Auditor Attestation Flag	true

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Cash and Due from Banks	$ 68,375	$ 149,131
Federal Funds Sold	227,044	174,152
Securities Available for Sale, at Fair Values	1,021,061	640,605
Mortgage Loans Held for Sale	1,200	969
Loans and Lease Receivable, Net of Allowance for Loan Losses of $29,112 and $22,024 at December 31, 2021 and 2020, respectively	3,160,496	2,969,331
Premises and Equipment, Net	58,155	58,593
Accrued Interest Receivable	19,597	23,895
Other Equity Securities	16,619	12,693
Other Real Estate Owned	1,427	9,051
Cash Value of Life Insurance	60,380	45,030
Deferred Taxes	8,822	5,858
Goodwill	59,894	53,862
Core Deposit and Customer Intangible	12,203	9,734
Other Assets	11,105	7,456
Total Assets	4,726,378	4,160,360
Deposits:
Noninterest Bearing	1,291,036	1,164,139
Interest Bearing	2,786,247	2,452,540
Total Deposits	4,077,283	3,616,679
Securities Sold Under Agreements to Repurchase	19,121	21,825
Short Term Borrowings	20	5,020
Federal Home Loan Bank Borrowings	82,022	43,145
Subordinated Debt	81,427	25,000
Subordinated Debt - Trust Preferred Securities	5,000	5,000
Accrued Interest Payable	1,354	2,499
Other Liabilities	26,783	25,229
Total Liabilities	4,293,010	3,750,397
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; 20,400,349 and 20,621,437 Shares Issued and Outstanding at December 31, 2021 and 2020, respectively	20,400	20,621
Additional Paid-in Capital	292,271	299,540
Retained Earnings	121,874	79,174
Accumulated Other Comprehensive Income	(1,177)	10,628
Total Shareholders' Equity	433,368	409,963
Total Liabilities and Shareholders' Equity	4,726,378	4,160,360
Long-term Debt Excluding Federal Reserve Bank Payroll Protection Program Liquidity Facility [Member]
Deposits:
Long Term Borrowings	$ 0	$ 6,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Allowance for loan losses	$ 29,112	$ 22,024
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)	20,400,349	20,621,437
Common stock, shares outstanding (in shares)	20,400,349	20,621,437

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest Income:
Interest and Fees on Loans	$ 156,791	$ 140,459	$ 95,433
Interest and Dividends on Non-taxable Securities	4,274	3,183	2,156
Interest and Dividends on Taxable Securities	9,246	5,938	5,217
Interest on Federal Funds Sold and Due From Banks	127	175	661
Total Interest Income	170,438	149,755	103,467
Interest Expense:
Interest on Deposits	12,183	17,562	19,753
Interest on Borrowings	4,371	4,547	3,516
Total Interest Expense	16,554	22,109	23,269
Net Interest Income	153,884	127,646	80,198
Provision for Loan Losses	8,047	11,435	2,606
Net Interest Income after Provision for Loan Losses	145,837	116,211	77,592
Other Income:
Service Charges on Deposit Accounts	6,813	5,358	4,035
Gain on Sales of Securities	378	135	106
Gain on Sales of Loans	10,117	4,597	230
Other Income	18,474	11,474	6,337
Total Other Income	35,782	21,564	10,708
Other Expenses:
Salaries and Employee Benefits	65,825	57,394	35,126
Occupancy and Equipment Expense	15,750	11,380	7,628
Other Expenses	35,486	32,219	15,694
Total Other Expenses	117,061	100,993	58,448
Income Before Income Taxes	64,558	36,782	29,852
Provision for Income Taxes	12,422	6,788	6,080
Net Income	$ 52,136	$ 29,994	$ 23,772
Earnings Per Share:
Basic (in dollars per share)	$ 2.54	$ 1.65	$ 1.79
Diluted (in dollars per share)	$ 2.53	$ 1.64	$ 1.74

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Consolidated Net Income	$ 52,136	$ 29,994	$ 23,772
Other Comprehensive Income (Loss):
Unrealized Gain (Loss) on AFS Investment Securities	(14,985)	9,783	7,592
Unrealized Gain (Loss) on Share of Equity Method Investments	(336)	228	0
Reclassification Adjustment for Gains on Sale of AFS Included in Net Income	378	135	106
Income Tax Effect	3,138	(2,131)	(1,616)
Other Comprehensive Income (Loss)	(11,805)	8,015	6,082
Consolidated Comprehensive Income	$ 40,331	$ 38,009	$ 29,854

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, 2018	$ 13,213	$ 212,332	$ 37,982	$ (3,469)	$ 260,058
Net Income Available to Common Shares	0	0	23,772	0	23,772
Other Comprehensive Income (Loss)	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
Surrendered Shares of Stock Based Compensation	(10)	(198)	0	0	(208)
Stock Repurchase	(111)		0	0	(2,553)
Stock Repurchase, APIC		(2,442)
Balance at End of Year at Dec. 31, 2019	13,279	212,505	56,700	2,613	285,097
Net Income Available to Common Shares	0	0	29,994	0	29,994
Other Comprehensive Income (Loss)	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
Surrendered Shares of Stock Based Compensation	(173)	(4,148)	0	0	(4,321)
Stock Repurchase	(481)		0	0	(5,799)
Stock Repurchase, APIC		(5,318)
Balance at End of Year at Dec. 31, 2020	20,621	299,540	79,174	10,628	409,963
Net Income Available to Common Shares	0	0	52,136	0	52,136
Other Comprehensive Income (Loss)	0	0	0	(11,805)	(11,805)
Cash Dividends Declared	0	0	(9,436)	0	(9,436)
Stock Issuance	262	3,302	0	0	3,564
Stock Based Compensation Cost	97	2,764	0	0	2,861
Stock Repurchase	(475)		0	0	(10,923)
Stock Repurchase, APIC		(10,448)
Surrendered Shares of Options Exercised	(105)	(2,887)	0	0	(2,992)
Balance at End of Year at Dec. 31, 2021	$ 20,400	$ 292,271	$ 121,874	$ (1,177)	$ 433,368

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash dividends declared (in dollars per share)	$ 0.46	$ 0.40	$ 0.38

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash Flows From Operating Activities:
Consolidated Net Income	$ 52,136	$ 29,994	$ 23,772
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Provision for Loan Losses	8,047	11,435	2,606
Depreciation and Amortization	4,163	3,164	1,588
Net Accretion of Purchase Accounting Adjustments	(7,122)	(7,283)	(2,646)
Stock Based Compensation Cost	2,861	2,453	1,093
Net Amortization of Securities	7,021	5,136	1,688
Gain on Sales of Securities	(378)	(135)	(106)
Gain on Sale of SBA PPP Loans	(9,179)	0	0
Income on Other Equity Securities	(2,399)	(2,658)	(1,684)
(Gain) Loss on Sale of Other Real Estate Owned, Net of Writedowns	1,404	(30)	546
Increase in Cash Value of Life Insurance	(1,396)	(940)	(686)
Deferred Income Tax Expense (Benefit)	586	(58)	336
Gain on Sale of Branch	(492)	0	(581)
Changes in Assets and Liabilities:
(Increase) Decrease in Accrued Interest Receivable	4,298	(10,648)	198
Increase in Other Assets	(3,500)	(2,655)	(318)
Increase (Decrease) in Accrued Interest Payable	(1,145)	(1,694)	159
Increase (Decrease) in Other Liabilities	1,538	3,258	(1,547)
Net Cash Provided by Operating Activities	56,443	29,339	24,418
Cash Flows From Investing Activities:
Purchases of Securities Available for Sale	(528,059)	(233,566)	(27,223)
Proceeds from Maturities / Sales of Securities Available for Sale	29,945	66,779	25,984
Proceeds from Paydowns of Securities Available for Sale	96,408	73,890	38,678
Net Cash Received (Paid) in Acquisition	(7,256)	106,000	0
Net Cash Paid in Sale of Branch	(13,727)	0	(17,448)
Purchases of Other Equity Securities	(4,438)	(681)	(3,031)
Redemption of Other Equity Securities	2,575	8,577	1,432
Purchase of Life Insurance	(15,928)	0	0
Proceeds from Death Benefit of Cash Value of Life Insurance	1,974	0	0
Proceeds from Sale of SBA PPP Loans	243,607	0	0
Net Increase in Loans	(431,236)	(384,962)	(189,361)
Net Purchases of Premises and Equipment	(3,971)	(2,970)	(3,959)
Loss on Disposal of Premises and Equipment	4	576	774
Proceeds from Sales of Other Real Estate	7,640	3,842	1,400
Net Increase in Federal Funds Sold	(52,892)	(112,780)	(19,536)
Net Cash Used in Investing Activities	(675,354)	(475,295)	(192,290)
Cash Flows From Financing Activities:
Net Increase in Deposits	480,124	658,388	73,319
Net Increase (Decrease) in Securities Sold Under Agreements to Repurchase	(2,704)	(48,767)	55,760
Net Advances (Repayments) on Federal Home Loan Bank Borrowings	39,022	(89,198)	38,000
Net Proceeds (Repayments) from Short Term Borrowings	(5,000)	1,369	0
Net Repayments from Long Term Borrowings	(6,000)	(1,797)	0
Proceeds from Issuance of Subordinated Debt	52,500	0	0
Proceeds from Issuance of Common Stock	3,564	3,361	823
Surrendered Shares of Options Exercised	(2,992)	(4,321)	0
Repurchase of Common Stock	(10,923)	(5,799)	(2,553)
Proceeds from Exercise of Stock Warrants	0	0	876
Payment of Dividends on Common Stock	(9,436)	(7,520)	(5,054)
Net Cash Provided by Financing Activities	538,155	505,716	161,171
Net Increase (Decrease) in Cash and Cash Equivalents	(80,756)	59,760	(6,701)
Cash and Cash Equivalents at Beginning of Period	149,131	89,371	96,072
Cash and Cash Equivalents at End of Period	68,375	149,131	89,371
Supplemental Disclosures for Cash Flow Information:
Interest on Deposits	13,249	16,589	19,616
Interest on Borrowings	4,450	4,554	3,494
Income Tax Payments	15,711	5,470	5,600
Supplemental Schedule for Noncash Investing and Financing Activities:
Change in the Unrealized Gain (Loss) on Securities Available for Sale	(14,607)	9,918	7,698
Change in the Unrealized Gain (Loss) on Share of Equity Method Investments	(336)	228	0
Change in Deferred Tax Effect on the Unrealized (Gain) Loss on Securities Available for Sale	3,138	(2,131)	(1,616)
Transfer of Loans to Other Real Estate	1,420	1,506	4,102
Transfer of Other Real Estate to Premises and Equipment	0	5,900	0
Acquisitions:
Fair Value of Tangible Assets Acquired	1,343	1,330,940	0
Other Intangible Assets Acquired	4,300	4,211	0
Liabilities Assumed	6	1,241,834	0
Net Identifiable Assets Acquired Over Liabilities Assumed	5,637	93,317	0
Subordinated Debt Issued as Part of Consideration of Smith Shellnut Wilson	$ 3,927	$ 0	$ 0

Note 1 - Nature of Operations -

Note 1 - Nature of Operations - Summary of Significant Accounting Policies -	12 Months Ended
	Dec. 31, 2021
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 and loan production offices in markets across Louisiana and the 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 May 1, 2020, May 1, 2020, On March 22, 2021, b1BANK, April 1, 2021. March 31, 2021, 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, 2021 2020 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, 2021 2020. 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, 2021 2020. 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. Our other intangibles include 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; and customer-related intangibles representing the value of a customer list consisting of customer contact information acquired through business combination. The Company’s policy is to amortize these intangibles on a straight-line basis over their estimated useful life. Core deposit and customer 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, 2021 2020, not The Company files income tax returns in the U.S. federal jurisdiction and applicable states. With few exceptions, the Company is no 2018. 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, 2021, 2020 2019, Recognition of Revenue from Contracts with Customers Service charges on deposit accounts, fee and 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 2021 None 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. third 2016 13. may

Note 2 - Reclassifications -

Note 2 - Reclassifications -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Reclassifications [Text Block]	Note 2 Reclassifications Certain reclassifications may 2021. no

Note 3 - Mergers and Acquisitio

Note 3 - Mergers and Acquisitions -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 3 Mergers and Acquisitions 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. 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 35,960 Cash Value of Life Insurance 11,522 Core Deposit Intangible 4,211 Other Assets 19,809 Total Assets 1,335,314 Deposits 1,177,137 Borrowings 59,399 Other Liabilities 5,189 Total Liabilities 1,241,725 Net Assets Acquired 93,589 Goodwill Resulting from Merger $ 5,095 The Company has recorded approximately $515,000 and $9.6 million of acquisition-related costs within merger and conversion-related expenses and salaries and benefits for the years ended December 31, 2021 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, 2020. not January 1, 2020 not For The Year Ended December 31, 2021 2020 (Dollars in thousands, except per share data) Interest Income $ 170,438 $ 170,619 Interest Expense 16,554 24,286 Net Interest Income 153,884 146,333 Provision for Loan Losses 8,047 11,435 Net Interest Income after Provision for Loan Losses 145,837 134,898 Noninterest Income 35,782 26,095 Noninterest Expense 117,061 105,254 Income Before Income Taxes 64,558 55,739 Income Tax Expense 12,422 10,757 Net Income $ 52,136 $ 44,982 Earnings Per Common Share Basic $ 2.54 $ 2.15 Diluted $ 2.53 $ 2.14 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, 2020 Pedestal s provision for loan losses: December 31, 2020 not Noninterest Expense: December 31, 2020. Provision for Income Taxes December 31, 2020 21%, On April 1, 2021, b1BANK, March 22, 2021. 11, March 31, 2021, may one

Note 4 - Earnings Per Common Sh

Note 4 - Earnings Per Common Share -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 4 Earnings per Common Share Basic earnings per share (“EPS”) represents income available to common shareholders divided by the weighted average number of common shares outstanding; no may two Years Ended December 31, 2021 2020 2019 (Dollars in thousands, except per share data) Numerator: Net Income Available to Common Shares $ 52,136 $ 29,994 $ 23,772 Denominator: Weighted Average Common Shares Outstanding 20,502,249 18,169,599 13,310,577 Dilutive Effect of Stock Options and Restricted Stock Awards 132,032 73,846 360,200 Weighted Average Dilutive Common Shares 20,634,281 18,243,445 13,670,777 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 2.54 $ 1.65 $ 1.79 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 2.53 $ 1.64 $ 1.74

Note 5 - Cash and Due From Bank

Note 5 - Cash and Due From Bank -	12 Months Ended
	Dec. 31, 2021
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, 2021 2020.

Note 6 - Securities -

Note 6 - Securities -	12 Months Ended
	Dec. 31, 2021
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, 2021 2020 December 31, 2021 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Treasury Securities $ 22,751 $ - $ 437 $ 22,314 U.S. Government Agencies 27,867 2 376 27,493 Corporate Securities 45,876 812 106 46,582 Mortgage-Backed Securities 555,528 3,246 6,435 552,339 Municipal Securities 370,421 4,100 2,188 372,333 Total Securities Available for Sale $ 1,022,443 $ 8,160 $ 9,542 $ 1,021,061 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 The following table is a summary of securities with gross unrealized losses and fair values at December 31, 2021 2020, December 31, 2021 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. Treasury Securities $ 22,314 $ 437 $ - $ - $ 22,314 $ 437 U.S. Government Agencies 24,980 376 - - 24,980 376 Corporate Securities 7,350 106 - - 7,350 106 Mortgage-Backed Securities 407,986 6,108 18,985 327 426,971 6,435 Municipal Securities 145,649 1,872 10,161 316 155,810 2,188 Total Securities Available for Sale $ 608,279 $ 8,899 $ 29,146 $ 643 $ 637,425 $ 9,542 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 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, 2021 may may Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 29,850 $ 29,934 One to Five Years 182,221 182,293 Over Five to Ten Years 416,781 418,027 Over Ten Years 393,591 390,807 Total Securities Available for Sale $ 1,022,443 $ 1,021,061 Securities available for sale with a fair value of $373.4 million and $301.7 million, respectively, were pledged as collateral on public deposits and for other purposes as required or permitted by law as of December 31, 2021 2020. There were $593,000, $293,000 and $112,000 realized gross gains from sales or redemptions of securities for the years ended December 31, 2021, 2020 2019, December 31, 2021, 2020 2019, 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 $5.3 million and $3.4 million, respectively, at December 31, 2021 2020. December 31, 2021 2020. December 31, 2021 2020. Variable interest entities ("VIE") are legal entities that either do not not not not Additionally, the Bank has invested in certain Small Business Investment Companies (“SBIC”) which includes $1.4 million and $2.0 million in McLarty Capital Partners SBIC, L.P., $2.2 million and $2.0 million in McLarty Capital Partners SBIC II, L.P., $1.7 million and $1.7 million in Bluehenge Capital Secured Debt SBIC, L.P., $37,000 and $25,000 in New Louisiana Angel Fund 2, December 31, 2021 2020, December 31, 2021. In 2021, four December 31, 2021,

Note 7 - Loans and the Allowanc

Note 7 - Loans and the Allowance for Loan Losses -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Financing Receivables [Text Block]	Note 7 Loans and the Allowance for Loan Losses Loans receivable at December 31, 2021 2020 December 31, 2021 2020 (Dollars in thousands) Real estate loans: Construction and land $ 548,528 $ 403,065 Farmland 87,463 55,883 1-4 family residential 467,699 468,650 Multi-family residential 97,508 95,707 Nonfarm nonresidential 1,144,426 971,603 Commercial 721,385 886,325 Consumer and other 122,599 110,122 Total loans held for investment 3,189,608 2,991,355 Less: Allowance for loan losses (29,112 ) (22,024 ) Net loans $ 3,160,496 $ 2,969,331 SBA PPP loans accounted for $5.4 million and $313.9 million of the commercial loan portfolio as of December 31, 2021 2020, December 31, 2020. no December 31, 2021. The performing 1 4 December 31, 2021 2020. Net deferred loan origination fees were $7.7 million and $10.2 million at December 31, 2021 2020, December 31, 2020 December 31, 2021 2020, The Bank is the lead lender on participations sold, without recourse, to other financial institutions which amounts are not December 31, 2021 2020, December 31, 2021 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, 2021 December 31, 2021 310 30 not 310 30 Total loans held for investment at December 31, 2020 December 31, 2020 310 30 not 310 30 The following tables set forth, as of December 31, 2021 2020, not not Allowance for Credit Losses and Recorded Investment in Loans Receivable December 31, 2021 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm Consumer and Land Farmland Residential Residential Nonresidential Commercial and Other Total Allowance for credit losses: Beginning Balance $ 3,584 $ 600 $ 3,453 $ 818 $ 7,369 $ 5,018 $ 1,182 $ 22,024 Charge-offs (28 ) (1 ) (169 ) - (139 ) (830 ) (469 ) (1,636 ) Recoveries 1 2 39 - 99 417 119 677 Provision 941 120 468 (44 ) 2,465 3,753 344 8,047 Ending Balance $ 4,498 $ 721 $ 3,791 $ 774 $ 9,794 $ 8,358 $ 1,176 $ 29,112 Ending Balance: Individually evaluated for impairment $ 26 $ - $ 110 $ - $ 83 $ 438 $ 37 $ 694 Collectively evaluated for impairment $ 4,472 $ 721 $ 3,681 $ 774 $ 9,711 $ 7,920 $ 1,139 $ 28,418 Purchased Credit Impaired $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 548,528 $ 87,463 $ 467,699 $ 97,508 $ 1,144,426 $ 721,385 $ 122,599 $ 3,189,608 Ending Balance: Individually evaluated for impairment $ 1,358 $ 74 $ 3,627 $ - $ 2,959 $ 5,514 $ 289 $ 13,821 Collectively evaluated for impairment $ 546,164 $ 87,387 $ 444,934 $ 97,508 $ 1,118,836 $ 708,346 $ 121,392 $ 3,124,567 Purchased Credit Impaired $ 1,006 $ 2 $ 19,138 $ - $ 22,631 $ 7,525 $ 918 $ 51,220 December 31, 2020 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm Consumer and Land Farmland Residential Residential Nonresidential Commercial and Other 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 $ - $ - $ - $ - $ - $ - $ - $ - 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 $ 299 $ 2,957 $ - $ 3,525 $ 5,517 $ 335 $ 13,557 Collectively evaluated for impairment $ 401,134 $ 55,516 $ 438,240 $ 95,707 $ 939,422 $ 875,611 $ 107,908 $ 2,913,538 Purchased Credit Impaired $ 1,007 $ 68 $ 27,453 $ - $ 28,656 $ 5,197 $ 1,879 $ 64,260 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 the Company’s market areas. Risks associated with these loans include fluctuations in the value of real estate, project completion risk and change in market trends. The Company is 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 the Company’s 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, 2021 2020, Credit Quality Indicators December 31, 2021 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 545,071 $ 266 $ 1,850 $ 1,341 $ 548,528 Farmland 86,063 1,324 - 76 87,463 1-4 family residential 456,150 3,109 2,801 5,639 467,699 Multi-family residential 97,485 - 23 - 97,508 Nonfarm nonresidential 1,094,782 34,495 9,735 5,414 1,144,426 Commercial 704,755 7,886 3,137 5,607 721,385 Consumer and other 121,566 350 257 426 122,599 Total $ 3,105,872 $ 47,430 $ 17,803 $ 18,503 $ 3,189,608 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 and other 107,449 1,970 229 474 110,122 Total $ 2,916,507 $ 43,776 $ 17,170 $ 13,902 $ 2,991,355 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, 2021 2020, 90 December 31, 2021 2020, 90 The following tables provide an analysis of the aging of loans and leases as of December 31, 2021 December 31, 2020. not 90 Aged Analysis of Past Due Loans Receivable December 31, 2021 (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 $ 632 $ 16 $ 488 $ 1,136 $ 547,392 $ 548,528 $ - Farmland 83 - - 83 87,380 87,463 - 1-4 family residential 917 534 1,496 2,947 464,752 467,699 107 Multi-family residential - - - - 97,508 97,508 - Nonfarm nonresidential 222 627 1,767 2,616 1,141,810 1,144,426 - Commercial 106 55 4,257 4,418 716,967 721,385 97 Consumer and other 392 144 271 807 121,792 122,599 18 Total $ 2,352 $ 1,376 $ 8,279 $ 12,007 $ 3,177,601 $ 3,189,608 $ 222 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 and other 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 Loan Receivables on Nonaccrual Status December 31, 2021 2020 (Dollars in thousands) Real Estate Loans: Construction and land $ 1,341 $ 924 Farmland 76 367 1-4 family residential 3,601 2,603 Multi-family residential - - Nonfarm nonresidential 2,614 3,119 Commercial 4,947 1,753 Consumer and other 289 297 Total $ 12,868 $ 9,063 The following is a summary of information pertaining to impaired loans as of December 31, 2021 December 31, 2020. December 31, 2021 2020, December 31, 2021 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ 68 $ 70 $ 27 $ 27 Farmland - - - 12 1-4 family residential 314 371 110 325 Multi-family residential - - - - Nonfarm nonresidential 784 801 83 623 Other Loans: Commercial 695 836 438 1,217 Consumer and other 91 92 36 80 Total $ 1,952 $ 2,170 $ 694 $ 2,284 With no allowance recorded: Real Estate Loans: Construction and land $ 1,290 $ 1,356 $ - $ 1,050 Farmland 74 82 - 150 1-4 family residential 3,313 4,171 - 2,835 Multi-family residential - - - 48 Nonfarm nonresidential 2,175 2,691 - 2,889 Other Loans: Commercial 4,819 5,211 - 3,882 Consumer and other 198 467 - 184 Total $ 11,869 $ 13,978 $ - $ 11,038 Total Impaired Loans: Real Estate Loans: Construction and land $ 1,358 $ 1,426 $ 27 $ 1,077 Farmland 74 82 - 162 1-4 family residential 3,627 4,542 110 3,160 Multi-family residential - - - 48 Nonfarm nonresidential 2,959 3,492 83 3,512 Other Loans: Commercial 5,514 6,047 438 5,099 Consumer and other 289 559 36 264 Total $ 13,821 $ 16,148 $ 694 $ 13,322 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 and other 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 2,620 3,388 - 3,091 Multi-family residential - - - - Nonfarm nonresidential 3,068 3,534 - 3,325 Other Loans: Commercial 2,987 3,017 - 3,569 Consumer and other 202 239 - 324 Total $ 9,964 $ 11,314 $ - $ 11,037 Total Impaired Loans: Real Estate Loans: Construction and land $ 924 $ 966 $ 27 $ 522 Farmland 299 309 93 235 1-4 family residential 2,957 3,749 62 3,452 Multi-family residential - - - - Nonfarm nonresidential 3,525 3,991 119 3,977 Other Loans: Commercial 5,517 5,653 609 5,224 Consumer and other 335 384 104 482 Total $ 13,557 $ 15,052 $ 1,014 $ 13,892 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, 2021: Balance at December 31, 2020 $ 15,853 Transfers from non-accretable difference to accretable yield 5,742 Accretion (1,770 ) Changes in expected cash flows not affecting non-accretable differences 834 Balance at December 31, 2021 $ 20,659 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, 2021 2020, 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. The Company had three December 31, 2021 one December 31, 2020 not December 31, 2021. December 31, 2020, seven Through December 31, 2021, 19 2020. December 31, 2021, 4013 2021, none 19 December 31, 2021. Payment deferrals with an outstanding principal balance of $829.1 million had been granted as of December 31, 2020, 19 December 31, 2020, 4013 none 19 December 31, 2020. Accrued interest receivable of $6.0 million and $8.4 million was outstanding as of December 31, 2021 December 31, 2020, 19

Note 8 - Premises and Equipment

Note 8 - Premises and Equipment -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 8 Premises and Equipment Bank premises and equipment at December 31, 2021 2020 2021 2020 (Dollars in thousands) Land $ 6,938 $ 7,091 Buildings and Leasehold Improvements 46,131 46,226 Furniture and Equipment 29,601 27,219 Right of Use Asset 14,304 12,932 Total Bank Premises and Equipment 96,974 93,468 Less: Accumulated Depreciation (38,819 ) (34,875 ) Total Bank Premises and Equipment, net $ 58,155 $ 58,593 The provision for depreciation and amortization attributable to bank premises and equipment charged to operating expenses was $4.2 million, $3.2 million and $1.6 million for the years ended December 31, 2021, 2020 2019,

Note 9 - Goodwill and Other Int

Note 9 - Goodwill and Other Intangible Assets -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 9 Goodwill was recorded in acquisitions during the years ended December, 31, 2021, 2020, 2018 2015. December 31, 2021 2020 2021 October 1, 2021. not no December 31, 2021. Core deposit and customer intangible assets were acquired in conjunction with the business combinations. A summary of the core deposit and customer intangible assets as of December 31, 2021 2020 2021 2020 (Dollars in thousands) Gross Carrying Amount $ 13,128 $ 8,917 Acquired in Pedestal Acquisition - 4,211 Acquired in SSW Acquisition 4,300 - Adjustment for Sale of Branch (203 ) - Less: Accumulated Amortization (5,022 ) (3,394 ) Net Carrying Amount $ 12,203 $ 9,734 Amortization expense on the core deposit and customer intangible assets totaled approximately $1.6 million, $1.2 million and $905,000 during the years ended December 31, 2021, 2020 2019, December 31, (Dollars in thousands) 2022 $ 1,713 2023 1,713 2024 1,713 2025 1,505 2026 1,436 Thereafter 4,123 Total Core Deposit and Customer Intangible $ 12,203

Note 10 - Deposits -

Note 10 - Deposits -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 10 Deposits Deposit accounts at December 31, 2021 2020 2021 2020 (Dollars in thousands) Noninterest Bearing - DDA $ 1,291,036 $ 1,164,139 Noninterest Bearing Deposits 1,291,036 1,164,139 Interest Bearing - DDA 198,622 178,999 NOW and Super NOW Accounts 581,449 509,501 Money Market Accounts 995,699 702,512 Savings Accounts 317,821 251,297 Certificates of Deposit Over $250,000 197,273 219,580 Other Certificates of Deposit 495,383 590,651 Interest Bearing Deposits 2,786,247 2,452,540 Total Deposits $ 4,077,283 $ 3,616,679 Approximately 79.2% of certificates of deposit as of December 31, 2021 2022 2023 At December 31, 2021 2020, three December 31, 2021 2020, December 31, 2021 2020, December 31, 2021 2020,

Note 11 - Borrowings -

Note 11 - Borrowings -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 11 Borrowings The Bank had outstanding advances from the FHLB of $82.0 million and $43.0 million at December 31, 2021 2020, One fixed rate loan of $23.0 million at December 31, 2021 2020, 1.59% June 2024. One fixed rate loan with an original principal balance of $60.0 million. The loan was made in 2021 December 31, 2021 November 2026. 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. These advances are collateralized by the Company’s investment in FHLB stock and a blanket lien on qualifying loans in the Bank’s loan portfolio. The blanket lien totaled approximately $1.3 billion at December 31, 2021 As a result of the acquisition of Pedestal, the Company 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 was 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 no December 31, 2021. December 2020, The Company 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, 2021 2020 no December 31, 2021 2020. 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 November 3, 2021, not December 31, 2021. November 2022. The Company had a line of credit with FNBB and was allowed to borrow on a revolving basis up to $5.0 million. This line of credit, established on September 12, 2016, 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. March 2021. In December 2018, December 31, 2028 2033. December 31, 2021 2020 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, On March 26, 2021, March 31, 2026 2031. may 2026. On April 1, 2021, b1BANK, 3. April 1, 2026 2031. 2026.

Note 12 - Securities Sold Under

Note 12 - Securities Sold Under Agreements to Repurchase -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	Note 12 Securities Sold Under Agreements to Repurchase At December 31, 2021 2020, one 2022 2040. December 31, 2021 2020,

Note 13 - Income Taxes -

Note 13 - Income Taxes -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 13 Income Taxes The consolidated provision (credit) for income taxes consists of the following at December 31, 2021, 2020 2019: 2021 2020 2019 (Dollars in thousands) Provision for Current Taxes - Federal $ 13,008 $ 6,730 $ 6,416 Provision (Credit) for Deferred Taxes (586 ) 58 (336 ) Total Provision for Income Taxes $ 12,422 $ 6,788 $ 6,080 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, 2021, 2020 2019: 2021 2020 2019 (Dollars in thousands) Federal Statutory Income Tax $ 13,557 $ 7,720 $ 6,269 Tax Exempt Income (815 ) (608 ) (556 ) Stock Based Compensation (220 ) (730 ) - Goodwill Write-off for Branch Sale 35 - 216 Other - Net (135 ) 406 151 Total Provision for Income Taxes $ 12,422 $ 6,788 $ 6,080 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: 2021 2020 (Dollars in thousands) State NOL $ 1,642 $ 1,235 State NOL Valuation Allowance (1,642 ) (1,235 ) Unrealized Loss on Securities 290 - Acquired Loans Fair Market Value Adjustment 5,790 7,472 Allowance for Loan Losses 6,114 4,625 Right of Use Asset 3,004 2,716 Deferred Compensation 1,346 1,216 Other 1,626 1,247 Deferred Tax Assets 18,170 17,276 Unrealized Gain on Securities - 2,777 Lease Liability 3,004 2,716 Core Deposit Intangible 2,562 2,044 Depreciation 1,802 2,022 Acquired Securities Difference in Basis 1,716 988 Other 264 871 Deferred Tax Liabilities 9,348 11,418 Net Deferred Tax Asset $ 8,822 $ 5,858 The Company acquired certain deferred tax attributes and liabilities as a result of a merger during 2015, may December 31, 2021 2033. 2019.

Note 14 - Accumulated Other Com

Note 14 - Accumulated Other Comprehensive Income (Loss) -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 14 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, 2021 2020: 2021 2020 (Dollars in thousands) Unrealized Gains (Losses) on AFS Securities and Equity Method Investments: Balance at Beginning of Year $ 10,628 $ 2,613 Other Comprehensive Income on AFS Securities Before Reclassifications - Net of Tax (11,838 ) 7,728 Other Comprehensive Income on Equity Method Investments (266 ) 180 Reclassification Adjustment for Gains Realized - Net of Tax 299 107 Other Comprehensive Income (Loss) (11,805 ) 8,015 Balance at End of Year $ (1,177 ) $ 10,628

Note 15 - Shareholders' Equity

Note 15 - Shareholders' Equity and Regulatory Matters -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 15 Shareholders 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 $0.46 per share and $0.40 per share for the years ended December 31, 2021 2020, 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, 2021 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, 2021 2020, As of December 31, 2021 2020, December 31, 2021, 1 1, 1 December 31, 2020, no The following is a summary of the Company’s (consolidated) and the Bank’s actual capital amounts and ratios at December 31, 2021 2020. 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, 2021: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) $ 478,794 11.94 % $ 320,715 8.00 % $ 400,894 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 367,431 9.17 % 240,537 6.00 % 320,715 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 362,431 9.04 % 180,402 4.50 % 260,581 6.50 % Tier 1 Leveraged Capital (to Average Assets) 367,431 8.14 % 180,604 4.00 % 225,755 5.00 % December 31, 2020: 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 To Be Well Capitalized Under For Capital Prompt Corrective b1BANK Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2021: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) $ 468,834 11.71 % $ 320,411 8.00 % $ 400,514 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 438,898 10.96 % 240,308 6.00 % 320,411 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 438,898 10.96 % 180,231 4.50 % 260,334 6.50 % Tier 1 Leveraged Capital (to Average Assets) 438,898 9.73 % 180,453 4.00 % 225,566 5.00 % December 31, 2020: 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

Note 16 - Stock Based Compensat

Note 16 - Stock Based Compensation -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	Note 16 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, 2021, 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, 2021, 2020 2019, three December 31, 2021, 2020 2019, December 31, 2021, 2020 2019, December 31, 2021 The table below summarizes the restricted stock award activity for the period presented. Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 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 53,756 $ 24.49 39,971 $ 22.64 31,002 $ 19.58 Granted 111,687 20.73 60,635 24.79 39,994 23.96 Forfeited (989 ) 24.11 - - (530 ) 19.47 Earned and Issued (70,209 ) 22.43 (46,850 ) 23.09 (30,495 ) 21.31 Balance, at End of Period 94,245 $ 21.60 53,756 $ 24.49 39,971 $ 22.64 Stock Grants During the years ended December 31, 2021, 2020 2019, December 31, 2021, December 31, 2020, December 31, 2019. December 31, 2021, 2020 2019, Stock Options In 2006, ten 2006 December 22, 2016 no Compensation expense recognized as a result of vesting was approximately $3,000 and $77,000 for the years ended December 31, 2020 2019, December 31, 2021. The Company used 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, 2021, 2020 2019, December 22, 2016. The following is an analysis of the activity related to the stock options: Years Ended December 31, 2021 2020 2019 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 385,300 $ 14.67 725,300 $ 12.55 780,080 $ 12.74 Granted - - - - - - Exercised (261,753 ) 13.62 (330,000 ) 10.00 (54,780 ) 15.28 Forfeited or Expired (10,000 ) 15.00 (10,000 ) 15.00 - - Outstanding Options, at End of Period 113,547 $ 17.06 385,300 $ 14.67 725,300 $ 12.55 Exercisable, at End of Period 113,547 $ 17.06 385,300 $ 14.67 724,300 $ 12.55 At December 31, 2021, one December 31, 2021 2020 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, 2021
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 17 Employee Benefit Plans Defined Contribution Plan The Bank has a defined contribution plan qualified under Internal Revenue Code 401 may December 31, 2021, 2020 2019, 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, 2021 2020, December 31, 2021, 2020 2019,

Note 18 - Other Income and Expe

Note 18 - Other Income and Expenses -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	Note 18 Other Income and Expenses An analysis of Other Income is as follows for the years ended December 31, 2021, 2020 2019: 2021 2020 2019 (Dollars in thousands) Debit Card and ATM Fee Income $ 6,199 $ 4,320 $ 1,847 Cash Value of Life Insurance Income 1,976 940 687 Fees and Brokerage Commissions 5,015 970 73 Pass-Through Income from SBIC Partnerships 2,615 2,538 1,553 Other 2,669 2,706 2,177 Total Other Income $ 18,474 $ 11,474 $ 6,337 An analysis of Other Expenses is as follows for the years ended December 31, 2021, 2020 2019: 2021 2020 2019 (Dollars in thousands) Business Development $ 2,712 $ 1,605 $ 1,535 Communications 1,976 1,969 1,063 Ad Valorem Shares Tax 2,499 2,348 1,423 Data Processing Fees 8,137 5,506 2,049 Directors' Fees 790 464 570 Insurance 1,091 718 347 Legal and Professional Fees 2,679 2,118 1,319 Office Supplies and Printing 1,131 884 670 Regulatory Assessments 2,440 1,785 389 Taxes and Licenses 120 84 88 Merger and Conversion Costs 515 3,978 330 Other 11,396 10,760 5,911 Total Other Expenses $ 35,486 $ 32,219 $ 15,694

Note 19 - Financial Instruments

Note 19 - Financial Instruments With Off-balance-sheet Risk -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Financial Instruments with Off-Balance Sheet Risk [Text Block]	Note 19 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 $1.0 billion and standby and commercial letters of credit of approximately $35.3 million at December 31, 2021.

Note 20 - Concentrations of Cre

Note 20 - Concentrations of Credit -	12 Months Ended
	Dec. 31, 2021
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 / Fort Worth, Texas metroplex. 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 $1.1 billion and $971.6 million, which accounted for 35.9% and 32.5% of total loans held for investment at December 31, 2021 2020, December 31, 2021 2020, 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, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 21 Leases The Bank leases certain branch offices through non-cancelable operating leases with terms that range from one ten December 31, 2021, 2020 2019, December 31, 2021 2020, Future minimum lease payments under these leases are as follows: December 31, (Dollars in thousands) 2022 $ 2,587 2023 2,413 2024 2,109 2025 1,990 2026 1,849 2026 and Thereafter 4,748 Total Future Minimum Lease Payments 15,696 Less Imputed Interest (1,392 ) Present Value of Lease Liabilities $ 14,304

Note 22 - Commitments -

Note 22 - Commitments -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Commitments Disclosure [Text Block]	Note 22 Commitments 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, 2021 Total Capital Remaining Unfunded Commitment Capital Called Capital Commitment McLarty $ 2,000 $ 1,802 $ 198 McLarty II 2,500 2,222 278 Bluehenge 1,500 1,387 113 New Louisiana 50 38 12 Firmament 2,500 1,042 1,458 Pharos 250 235 15 $ 8,800 $ 6,726 $ 2,074 Fintech Fund Commitment In 2021, December 31, 2021 Total Capital Remaining Unfunded Commitment Capital Called Capital Commitment BankTech Ventures, LP $ 500 $ 60 $ 440 Jam Fintop BankTech, LP 1,000 173 827 Ledyard Capital Managers, LLC 1,000 1,000 - Mendon Ventures Banktech Fund I, LP 1,500 154 1,346 $ 4,000 $ 1,387 $ 2,613 Federal Home Loan Bank Letters of Credit The Bank had outstanding letters of credit on behalf of others from the FHLB of $223.9 million and $170.2 million at December 31, 2021 2020, December 31, 2021 Eight letters of credit totaling $105.1 million expire in January 2022. One letter of credit of $300,000 expires in March 2022. One letter of credit of $194,000 expires in April 2022. One letter of credit of $519,000 expires in July 2022. One letter of credit of $157,000 expires in August 2022. Two letters of credit of $431,000 expire in November 2022. Four letters of credit totaling $94.3 million expire in December 2022. One letter of credit of $22.8 million expires in April 2024.

Note 23 - Related Party Transac

Note 23 - Related Party Transactions -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 23 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 $27.8 million and $33.2 million at December 31, 2021 2020, Related party deposits totaled $43.8 million and $40.2 million as of December 31, 2021 2020,

Note 24 - Fair Value of Financi

Note 24 - Fair Value of Financial Instruments -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 24 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, 2021 2020. not Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2021 Available for Sale: U.S. Treasury Securities $ 22,314 $ - $ 22,314 $ - U.S. Government Agency Securities 27,493 - 27,493 - Corporate Securities 46,582 - 26,582 20,000 Mortgage-Backed Securities 552,339 - 552,339 - Municipal Securities 372,333 - 348,243 24,090 Mortgage Loans Held for Sale 1,200 - 1,200 - Servicing Rights 1,775 - 1,775 - Total $ 1,024,036 $ - $ 979,946 $ 44,090 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 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, 2021 Assets: Impaired Loans $ 18,749 $ - $ - $ 18,749 Other Nonperforming Assets 1,427 - - 1,427 Total $ 20,176 $ - $ - $ 20,176 December 31, 2020 Assets: Impaired Loans $ 11,755 $ - $ - $ 11,755 Other Nonperforming Assets 9,453 - - 9,453 Total $ 21,208 $ - $ - $ 21,208 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, 2021 December 31, 2020 Impaired Loans Discounted Appraisals Appraisal Adjustments 10% to 100% (20%) 10% to 100% (19%) 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, 2021 2020 Carrying Total Amount Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2021 Financial Assets: Cash and Short-Term Investments $ 295,419 $ 295,419 $ 295,419 $ - $ - Securities 1,021,061 1,021,061 - 976,971 44,090 Mortgage Loans Held for Sale 1,200 1,200 - 1,200 - Loans - Net 3,160,496 3,121,433 - - 3,121,433 Servicing Rights 1,403 1,775 - 1,775 - Cash Value of BOLI 60,380 60,380 - 60,380 - Other Equity Securities 16,619 16,619 - - 16,619 Total $ 4,556,578 $ 4,517,887 $ 295,419 $ 1,040,326 $ 3,182,142 Financial Liabilities: Deposits $ 4,077,283 $ 4,078,558 $ - $ - $ 4,078,558 Borrowings 187,590 195,998 - 195,998 - Total $ 4,264,873 $ 4,274,556 $ - $ 195,998 $ 4,078,558 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

Note 25 - Litigation and Contin

Note 25 - Litigation and Contingencies -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Contingencies Disclosure [Text Block]	Note 25 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, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	Note 26 Subsequent Events On October 20, 2021, December 31, 2021, March 1, 2022.

Note 27 - Financial Statements

Note 27 - Financial Statements - Parent Company Only -	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 27 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, 2021 2020 (Dollars in thousands) 2021 2020 Assets: Cash $ 1,322 $ 13,160 Investment in Subsidiaries 509,835 432,331 Fintech Funds 1,364 - Other Assets 7,467 5,747 Total Assets $ 519,988 $ 451,238 Liabilities: Accrued Interest Payable $ - $ 81 Short Term Borrowings 20 5,020 Long Term Borrowings - 6,000 Subordinated Debt 81,427 25,000 Subordinated Debt - Trust Preferred Securities 5,155 5,155 Other Liabilities 18 19 Total Liabilities 86,620 41,275 Shareholders' Equity: Common Stock 20,400 20,621 Additional Paid-in Capital 292,271 299,540 Retained Earnings 121,874 79,174 Accumulated Other Comprehensive Income (1,177 ) 10,628 Total Shareholders' Equity 433,368 409,963 Total Liabilities and Shareholders' Equity $ 519,988 $ 451,238 STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2021, 2020 2019 (Dollars in thousands) 2021 2020 2019 Income: Dividend Income From Subsidiaries $ 13,000 $ 24,295 $ - Interest Income 5 5 45 Expenses: Interest Expense 3,793 2,135 1,688 Other Operating Expenses 4,374 5,943 2,138 Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries 4,838 16,222 (3,781 ) Income Tax Benefit (1,916 ) (1,905 ) (783 ) Income (Loss) before Equity in Undistributed Net Income of Subsidiaries 6,754 18,127 (2,998 ) Equity in Undistributed Net Income of Subsidiaries 45,382 11,867 26,770 Net Income $ 52,136 $ 29,994 $ 23,772

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
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 and loan production offices in markets across Louisiana and the 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 May 1, 2020, May 1, 2020, On March 22, 2021, b1BANK, April 1, 2021. March 31, 2021, 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, 2021 2020 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, 2021 2020. 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, 2021 2020. 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. Our other intangibles include 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; and customer-related intangibles representing the value of a customer list consisting of customer contact information acquired through business combination. The Company’s policy is to amortize these intangibles on a straight-line basis over their estimated useful life. Core deposit and customer 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, 2021 2020, not The Company files income tax returns in the U.S. federal jurisdiction and applicable states. With few exceptions, the Company is no 2018. 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, 2021, 2020 2019,
Revenue from Contract with Customer [Policy Text Block]	Recognition of Revenue from Contracts with Customers Service charges on deposit accounts, fee and 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 2021 None 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. third 2016 13. may

Note 3 - Mergers and Acquisit_2

Note 3 - Mergers and Acquisitions - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	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 35,960 Cash Value of Life Insurance 11,522 Core Deposit Intangible 4,211 Other Assets 19,809 Total Assets 1,335,314 Deposits 1,177,137 Borrowings 59,399 Other Liabilities 5,189 Total Liabilities 1,241,725 Net Assets Acquired 93,589 Goodwill Resulting from Merger $ 5,095
Business Acquisition, Pro Forma Information [Table Text Block]	For The Year Ended December 31, 2021 2020 (Dollars in thousands, except per share data) Interest Income $ 170,438 $ 170,619 Interest Expense 16,554 24,286 Net Interest Income 153,884 146,333 Provision for Loan Losses 8,047 11,435 Net Interest Income after Provision for Loan Losses 145,837 134,898 Noninterest Income 35,782 26,095 Noninterest Expense 117,061 105,254 Income Before Income Taxes 64,558 55,739 Income Tax Expense 12,422 10,757 Net Income $ 52,136 $ 44,982 Earnings Per Common Share Basic $ 2.54 $ 2.15 Diluted $ 2.53 $ 2.14

Note 4 - Earnings Per Common _2

Note 4 - Earnings Per Common Share - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended December 31, 2021 2020 2019 (Dollars in thousands, except per share data) Numerator: Net Income Available to Common Shares $ 52,136 $ 29,994 $ 23,772 Denominator: Weighted Average Common Shares Outstanding 20,502,249 18,169,599 13,310,577 Dilutive Effect of Stock Options and Restricted Stock Awards 132,032 73,846 360,200 Weighted Average Dilutive Common Shares 20,634,281 18,243,445 13,670,777 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 2.54 $ 1.65 $ 1.79 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 2.53 $ 1.64 $ 1.74

Note 6 - Securities - (Tables)

Note 6 - Securities - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	December 31, 2021 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Treasury Securities $ 22,751 $ - $ 437 $ 22,314 U.S. Government Agencies 27,867 2 376 27,493 Corporate Securities 45,876 812 106 46,582 Mortgage-Backed Securities 555,528 3,246 6,435 552,339 Municipal Securities 370,421 4,100 2,188 372,333 Total Securities Available for Sale $ 1,022,443 $ 8,160 $ 9,542 $ 1,021,061 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
Debt Securities, Available-for-sale, Unrealized Loss Position, Fair Value [Table Text Block]	December 31, 2021 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. Treasury Securities $ 22,314 $ 437 $ - $ - $ 22,314 $ 437 U.S. Government Agencies 24,980 376 - - 24,980 376 Corporate Securities 7,350 106 - - 7,350 106 Mortgage-Backed Securities 407,986 6,108 18,985 327 426,971 6,435 Municipal Securities 145,649 1,872 10,161 316 155,810 2,188 Total Securities Available for Sale $ 608,279 $ 8,899 $ 29,146 $ 643 $ 637,425 $ 9,542 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
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 29,850 $ 29,934 One to Five Years 182,221 182,293 Over Five to Ten Years 416,781 418,027 Over Ten Years 393,591 390,807 Total Securities Available for Sale $ 1,022,443 $ 1,021,061

Note 7 - Loans and the Allowa_2

Note 7 - Loans and the Allowance for Loan Losses - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2021 2020 (Dollars in thousands) Real estate loans: Construction and land $ 548,528 $ 403,065 Farmland 87,463 55,883 1-4 family residential 467,699 468,650 Multi-family residential 97,508 95,707 Nonfarm nonresidential 1,144,426 971,603 Commercial 721,385 886,325 Consumer and other 122,599 110,122 Total loans held for investment 3,189,608 2,991,355 Less: Allowance for loan losses (29,112 ) (22,024 ) Net loans $ 3,160,496 $ 2,969,331
Financing Receivable, Allowance for Credit Loss [Table Text Block]	December 31, 2021 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm Consumer and Land Farmland Residential Residential Nonresidential Commercial and Other Total Allowance for credit losses: Beginning Balance $ 3,584 $ 600 $ 3,453 $ 818 $ 7,369 $ 5,018 $ 1,182 $ 22,024 Charge-offs (28 ) (1 ) (169 ) - (139 ) (830 ) (469 ) (1,636 ) Recoveries 1 2 39 - 99 417 119 677 Provision 941 120 468 (44 ) 2,465 3,753 344 8,047 Ending Balance $ 4,498 $ 721 $ 3,791 $ 774 $ 9,794 $ 8,358 $ 1,176 $ 29,112 Ending Balance: Individually evaluated for impairment $ 26 $ - $ 110 $ - $ 83 $ 438 $ 37 $ 694 Collectively evaluated for impairment $ 4,472 $ 721 $ 3,681 $ 774 $ 9,711 $ 7,920 $ 1,139 $ 28,418 Purchased Credit Impaired $ - $ - $ - $ - $ - $ - $ - $ - Loans receivable: Ending Balance $ 548,528 $ 87,463 $ 467,699 $ 97,508 $ 1,144,426 $ 721,385 $ 122,599 $ 3,189,608 Ending Balance: Individually evaluated for impairment $ 1,358 $ 74 $ 3,627 $ - $ 2,959 $ 5,514 $ 289 $ 13,821 Collectively evaluated for impairment $ 546,164 $ 87,387 $ 444,934 $ 97,508 $ 1,118,836 $ 708,346 $ 121,392 $ 3,124,567 Purchased Credit Impaired $ 1,006 $ 2 $ 19,138 $ - $ 22,631 $ 7,525 $ 918 $ 51,220 December 31, 2020 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Real Estate: Construction Real Estate: 1-4 Family Multi-family Nonfarm Consumer and Land Farmland Residential Residential Nonresidential Commercial and Other 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 $ - $ - $ - $ - $ - $ - $ - $ - 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 $ 299 $ 2,957 $ - $ 3,525 $ 5,517 $ 335 $ 13,557 Collectively evaluated for impairment $ 401,134 $ 55,516 $ 438,240 $ 95,707 $ 939,422 $ 875,611 $ 107,908 $ 2,913,538 Purchased Credit Impaired $ 1,007 $ 68 $ 27,453 $ - $ 28,656 $ 5,197 $ 1,879 $ 64,260
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2021 Pass Special Mention Substandard Doubtful Total (Dollars in thousands) Real Estate Loans: Construction and land $ 545,071 $ 266 $ 1,850 $ 1,341 $ 548,528 Farmland 86,063 1,324 - 76 87,463 1-4 family residential 456,150 3,109 2,801 5,639 467,699 Multi-family residential 97,485 - 23 - 97,508 Nonfarm nonresidential 1,094,782 34,495 9,735 5,414 1,144,426 Commercial 704,755 7,886 3,137 5,607 721,385 Consumer and other 121,566 350 257 426 122,599 Total $ 3,105,872 $ 47,430 $ 17,803 $ 18,503 $ 3,189,608 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 and other 107,449 1,970 229 474 110,122 Total $ 2,916,507 $ 43,776 $ 17,170 $ 13,902 $ 2,991,355
Financing Receivable, Past Due [Table Text Block]	December 31, 2021 (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 $ 632 $ 16 $ 488 $ 1,136 $ 547,392 $ 548,528 $ - Farmland 83 - - 83 87,380 87,463 - 1-4 family residential 917 534 1,496 2,947 464,752 467,699 107 Multi-family residential - - - - 97,508 97,508 - Nonfarm nonresidential 222 627 1,767 2,616 1,141,810 1,144,426 - Commercial 106 55 4,257 4,418 716,967 721,385 97 Consumer and other 392 144 271 807 121,792 122,599 18 Total $ 2,352 $ 1,376 $ 8,279 $ 12,007 $ 3,177,601 $ 3,189,608 $ 222 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 and other 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
Financing Receivable, Nonaccrual [Table Text Block]	December 31, 2021 2020 (Dollars in thousands) Real Estate Loans: Construction and land $ 1,341 $ 924 Farmland 76 367 1-4 family residential 3,601 2,603 Multi-family residential - - Nonfarm nonresidential 2,614 3,119 Commercial 4,947 1,753 Consumer and other 289 297 Total $ 12,868 $ 9,063
Impaired Financing Receivables [Table Text Block]	December 31, 2021 (Dollars in thousands) Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment With an allowance recorded: Real Estate Loans: Construction and land $ 68 $ 70 $ 27 $ 27 Farmland - - - 12 1-4 family residential 314 371 110 325 Multi-family residential - - - - Nonfarm nonresidential 784 801 83 623 Other Loans: Commercial 695 836 438 1,217 Consumer and other 91 92 36 80 Total $ 1,952 $ 2,170 $ 694 $ 2,284 With no allowance recorded: Real Estate Loans: Construction and land $ 1,290 $ 1,356 $ - $ 1,050 Farmland 74 82 - 150 1-4 family residential 3,313 4,171 - 2,835 Multi-family residential - - - 48 Nonfarm nonresidential 2,175 2,691 - 2,889 Other Loans: Commercial 4,819 5,211 - 3,882 Consumer and other 198 467 - 184 Total $ 11,869 $ 13,978 $ - $ 11,038 Total Impaired Loans: Real Estate Loans: Construction and land $ 1,358 $ 1,426 $ 27 $ 1,077 Farmland 74 82 - 162 1-4 family residential 3,627 4,542 110 3,160 Multi-family residential - - - 48 Nonfarm nonresidential 2,959 3,492 83 3,512 Other Loans: Commercial 5,514 6,047 438 5,099 Consumer and other 289 559 36 264 Total $ 13,821 $ 16,148 $ 694 $ 13,322 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 and other 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 2,620 3,388 - 3,091 Multi-family residential - - - - Nonfarm nonresidential 3,068 3,534 - 3,325 Other Loans: Commercial 2,987 3,017 - 3,569 Consumer and other 202 239 - 324 Total $ 9,964 $ 11,314 $ - $ 11,037 Total Impaired Loans: Real Estate Loans: Construction and land $ 924 $ 966 $ 27 $ 522 Farmland 299 309 93 235 1-4 family residential 2,957 3,749 62 3,452 Multi-family residential - - - - Nonfarm nonresidential 3,525 3,991 119 3,977 Other Loans: Commercial 5,517 5,653 609 5,224 Consumer and other 335 384 104 482 Total $ 13,557 $ 15,052 $ 1,014 $ 13,892
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, 2020 $ 15,853 Transfers from non-accretable difference to accretable yield 5,742 Accretion (1,770 ) Changes in expected cash flows not affecting non-accretable differences 834 Balance at December 31, 2021 $ 20,659

Note 8 - Premises and Equipme_2

Note 8 - Premises and Equipment - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	2021 2020 (Dollars in thousands) Land $ 6,938 $ 7,091 Buildings and Leasehold Improvements 46,131 46,226 Furniture and Equipment 29,601 27,219 Right of Use Asset 14,304 12,932 Total Bank Premises and Equipment 96,974 93,468 Less: Accumulated Depreciation (38,819 ) (34,875 ) Total Bank Premises and Equipment, net $ 58,155 $ 58,593

Note 9 - Goodwill and Other I_2

Note 9 - Goodwill and Other Intangible Assets - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2021 2020 (Dollars in thousands) Gross Carrying Amount $ 13,128 $ 8,917 Acquired in Pedestal Acquisition - 4,211 Acquired in SSW Acquisition 4,300 - Adjustment for Sale of Branch (203 ) - Less: Accumulated Amortization (5,022 ) (3,394 ) Net Carrying Amount $ 12,203 $ 9,734
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	December 31, (Dollars in thousands) 2022 $ 1,713 2023 1,713 2024 1,713 2025 1,505 2026 1,436 Thereafter 4,123 Total Core Deposit and Customer Intangible $ 12,203

Note 10 - Deposits - (Tables)

Note 10 - Deposits - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Summary of Deposits [Table Text Block]	2021 2020 (Dollars in thousands) Noninterest Bearing - DDA $ 1,291,036 $ 1,164,139 Noninterest Bearing Deposits 1,291,036 1,164,139 Interest Bearing - DDA 198,622 178,999 NOW and Super NOW Accounts 581,449 509,501 Money Market Accounts 995,699 702,512 Savings Accounts 317,821 251,297 Certificates of Deposit Over $250,000 197,273 219,580 Other Certificates of Deposit 495,383 590,651 Interest Bearing Deposits 2,786,247 2,452,540 Total Deposits $ 4,077,283 $ 3,616,679

Note 13 - Income Taxes - (Table

Note 13 - Income Taxes - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2021 2020 2019 (Dollars in thousands) Provision for Current Taxes - Federal $ 13,008 $ 6,730 $ 6,416 Provision (Credit) for Deferred Taxes (586 ) 58 (336 ) Total Provision for Income Taxes $ 12,422 $ 6,788 $ 6,080
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2021 2020 2019 (Dollars in thousands) Federal Statutory Income Tax $ 13,557 $ 7,720 $ 6,269 Tax Exempt Income (815 ) (608 ) (556 ) Stock Based Compensation (220 ) (730 ) - Goodwill Write-off for Branch Sale 35 - 216 Other - Net (135 ) 406 151 Total Provision for Income Taxes $ 12,422 $ 6,788 $ 6,080
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2021 2020 (Dollars in thousands) State NOL $ 1,642 $ 1,235 State NOL Valuation Allowance (1,642 ) (1,235 ) Unrealized Loss on Securities 290 - Acquired Loans Fair Market Value Adjustment 5,790 7,472 Allowance for Loan Losses 6,114 4,625 Right of Use Asset 3,004 2,716 Deferred Compensation 1,346 1,216 Other 1,626 1,247 Deferred Tax Assets 18,170 17,276 Unrealized Gain on Securities - 2,777 Lease Liability 3,004 2,716 Core Deposit Intangible 2,562 2,044 Depreciation 1,802 2,022 Acquired Securities Difference in Basis 1,716 988 Other 264 871 Deferred Tax Liabilities 9,348 11,418 Net Deferred Tax Asset $ 8,822 $ 5,858

Note 14 - Accumulated Other C_2

Note 14 - Accumulated Other Comprehensive Income (Loss) - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2021 2020 (Dollars in thousands) Unrealized Gains (Losses) on AFS Securities and Equity Method Investments: Balance at Beginning of Year $ 10,628 $ 2,613 Other Comprehensive Income on AFS Securities Before Reclassifications - Net of Tax (11,838 ) 7,728 Other Comprehensive Income on Equity Method Investments (266 ) 180 Reclassification Adjustment for Gains Realized - Net of Tax 299 107 Other Comprehensive Income (Loss) (11,805 ) 8,015 Balance at End of Year $ (1,177 ) $ 10,628

Note 15 - Shareholders' Equit_2

Note 15 - Shareholders' Equity and Regulatory Matters - (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) $ 478,794 11.94 % $ 320,715 8.00 % $ 400,894 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 367,431 9.17 % 240,537 6.00 % 320,715 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 362,431 9.04 % 180,402 4.50 % 260,581 6.50 % Tier 1 Leveraged Capital (to Average Assets) 367,431 8.14 % 180,604 4.00 % 225,755 5.00 % December 31, 2020: 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 To Be Well Capitalized Under For Capital Prompt Corrective b1BANK Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2021: (Dollars in thousands) Total Capital (to Risk-Weighted Assets) $ 468,834 11.71 % $ 320,411 8.00 % $ 400,514 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 438,898 10.96 % 240,308 6.00 % 320,411 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 438,898 10.96 % 180,231 4.50 % 260,334 6.50 % Tier 1 Leveraged Capital (to Average Assets) 438,898 9.73 % 180,453 4.00 % 225,566 5.00 % December 31, 2020: 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

Note 16 - Stock Based Compens_2

Note 16 - Stock Based Compensation - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Nonvested Restricted Stock Shares Activity [Table Text Block]	Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 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 53,756 $ 24.49 39,971 $ 22.64 31,002 $ 19.58 Granted 111,687 20.73 60,635 24.79 39,994 23.96 Forfeited (989 ) 24.11 - - (530 ) 19.47 Earned and Issued (70,209 ) 22.43 (46,850 ) 23.09 (30,495 ) 21.31 Balance, at End of Period 94,245 $ 21.60 53,756 $ 24.49 39,971 $ 22.64
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Years Ended December 31, 2021 2020 2019 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 385,300 $ 14.67 725,300 $ 12.55 780,080 $ 12.74 Granted - - - - - - Exercised (261,753 ) 13.62 (330,000 ) 10.00 (54,780 ) 15.28 Forfeited or Expired (10,000 ) 15.00 (10,000 ) 15.00 - - Outstanding Options, at End of Period 113,547 $ 17.06 385,300 $ 14.67 725,300 $ 12.55 Exercisable, at End of Period 113,547 $ 17.06 385,300 $ 14.67 724,300 $ 12.55

Note 18 - Other Income and Ex_2

Note 18 - Other Income and Expenses - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Other Income [Table Text Block]	2021 2020 2019 (Dollars in thousands) Debit Card and ATM Fee Income $ 6,199 $ 4,320 $ 1,847 Cash Value of Life Insurance Income 1,976 940 687 Fees and Brokerage Commissions 5,015 970 73 Pass-Through Income from SBIC Partnerships 2,615 2,538 1,553 Other 2,669 2,706 2,177 Total Other Income $ 18,474 $ 11,474 $ 6,337
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	2021 2020 2019 (Dollars in thousands) Business Development $ 2,712 $ 1,605 $ 1,535 Communications 1,976 1,969 1,063 Ad Valorem Shares Tax 2,499 2,348 1,423 Data Processing Fees 8,137 5,506 2,049 Directors' Fees 790 464 570 Insurance 1,091 718 347 Legal and Professional Fees 2,679 2,118 1,319 Office Supplies and Printing 1,131 884 670 Regulatory Assessments 2,440 1,785 389 Taxes and Licenses 120 84 88 Merger and Conversion Costs 515 3,978 330 Other 11,396 10,760 5,911 Total Other Expenses $ 35,486 $ 32,219 $ 15,694

Note 21 - Leases - (Tables)

Note 21 - Leases - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	December 31, (Dollars in thousands) 2022 $ 2,587 2023 2,413 2024 2,109 2025 1,990 2026 1,849 2026 and Thereafter 4,748 Total Future Minimum Lease Payments 15,696 Less Imputed Interest (1,392 ) Present Value of Lease Liabilities $ 14,304

Note 22 - Commitments - (Tables

Note 22 - Commitments - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Other Commitments [Table Text Block]	Total Capital Remaining Unfunded Commitment Capital Called Capital Commitment McLarty $ 2,000 $ 1,802 $ 198 McLarty II 2,500 2,222 278 Bluehenge 1,500 1,387 113 New Louisiana 50 38 12 Firmament 2,500 1,042 1,458 Pharos 250 235 15 $ 8,800 $ 6,726 $ 2,074 Total Capital Remaining Unfunded Commitment Capital Called Capital Commitment BankTech Ventures, LP $ 500 $ 60 $ 440 Jam Fintop BankTech, LP 1,000 173 827 Ledyard Capital Managers, LLC 1,000 1,000 - Mendon Ventures Banktech Fund I, LP 1,500 154 1,346 $ 4,000 $ 1,387 $ 2,613

Note 24 - Fair Value of Finan_2

Note 24 - Fair Value of Financial Instruments - (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 Available for Sale: U.S. Treasury Securities $ 22,314 $ - $ 22,314 $ - U.S. Government Agency Securities 27,493 - 27,493 - Corporate Securities 46,582 - 26,582 20,000 Mortgage-Backed Securities 552,339 - 552,339 - Municipal Securities 372,333 - 348,243 24,090 Mortgage Loans Held for Sale 1,200 - 1,200 - Servicing Rights 1,775 - 1,775 - Total $ 1,024,036 $ - $ 979,946 $ 44,090 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
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2021 Assets: Impaired Loans $ 18,749 $ - $ - $ 18,749 Other Nonperforming Assets 1,427 - - 1,427 Total $ 20,176 $ - $ - $ 20,176 December 31, 2020 Assets: Impaired Loans $ 11,755 $ - $ - $ 11,755 Other Nonperforming Assets 9,453 - - 9,453 Total $ 21,208 $ - $ - $ 21,208
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, 2021 Financial Assets: Cash and Short-Term Investments $ 295,419 $ 295,419 $ 295,419 $ - $ - Securities 1,021,061 1,021,061 - 976,971 44,090 Mortgage Loans Held for Sale 1,200 1,200 - 1,200 - Loans - Net 3,160,496 3,121,433 - - 3,121,433 Servicing Rights 1,403 1,775 - 1,775 - Cash Value of BOLI 60,380 60,380 - 60,380 - Other Equity Securities 16,619 16,619 - - 16,619 Total $ 4,556,578 $ 4,517,887 $ 295,419 $ 1,040,326 $ 3,182,142 Financial Liabilities: Deposits $ 4,077,283 $ 4,078,558 $ - $ - $ 4,078,558 Borrowings 187,590 195,998 - 195,998 - Total $ 4,264,873 $ 4,274,556 $ - $ 195,998 $ 4,078,558 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
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, 2021 December 31, 2020 Impaired Loans Discounted Appraisals Appraisal Adjustments 10% to 100% (20%) 10% to 100% (19%)

Note 27 - Financial Statement_2

Note 27 - Financial Statements - Parent Company Only - (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Condensed Balance Sheet [Table Text Block]	2021 2020 Assets: Cash $ 1,322 $ 13,160 Investment in Subsidiaries 509,835 432,331 Fintech Funds 1,364 - Other Assets 7,467 5,747 Total Assets $ 519,988 $ 451,238 Liabilities: Accrued Interest Payable $ - $ 81 Short Term Borrowings 20 5,020 Long Term Borrowings - 6,000 Subordinated Debt 81,427 25,000 Subordinated Debt - Trust Preferred Securities 5,155 5,155 Other Liabilities 18 19 Total Liabilities 86,620 41,275 Shareholders' Equity: Common Stock 20,400 20,621 Additional Paid-in Capital 292,271 299,540 Retained Earnings 121,874 79,174 Accumulated Other Comprehensive Income (1,177 ) 10,628 Total Shareholders' Equity 433,368 409,963 Total Liabilities and Shareholders' Equity $ 519,988 $ 451,238
Condensed Income Statement [Table Text Block]	2021 2020 2019 Income: Dividend Income From Subsidiaries $ 13,000 $ 24,295 $ - Interest Income 5 5 45 Expenses: Interest Expense 3,793 2,135 1,688 Other Operating Expenses 4,374 5,943 2,138 Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries 4,838 16,222 (3,781 ) Income Tax Benefit (1,916 ) (1,905 ) (783 ) Income (Loss) before Equity in Undistributed Net Income of Subsidiaries 6,754 18,127 (2,998 ) Equity in Undistributed Net Income of Subsidiaries 45,382 11,867 26,770 Net Income $ 52,136 $ 29,994 $ 23,772

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations - Summary of Significant Accounting Policies - (Details Textual) - USD ($) $ in Thousands	May 01, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2021	Mar. 22, 2021	Apr. 30, 2020	Dec. 31, 2018
Stockholders' Equity Attributable to Parent, Ending Balance		$ 433,368	$ 409,963	$ 285,097				$ 260,058
Assets, Total		4,726,378	4,160,360
Liabilities, Total		4,293,010	3,750,397
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss, Total		0	0
Debt Securities, Trading, and Equity Securities, FV-NI, Total		0	0
Advertising Expense		$ 2,700	$ 1,600	$ 1,500
Smith Shellnut Wilson, LLC [Member]
Assets under Management, Carrying Amount						$ 3,500,000
Assets, Total					$ 3,600
Liabilities, Total					$ 2,300
Pedestal [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	7,614,506
Assets, Fair Value Disclosure	$ 1,300,000
Loans Payable, Fair Value Disclosure	893,300
Deposits, Fair Value Disclosure	1,200,000
Stockholders' Equity Attributable to Parent, Ending Balance	$ 93,300
Assets, Total							$ 1,400,000

Note 3 - Mergers and Acquisit_3

Note 3 - Mergers and Acquisitions - (Details Textual) - USD ($)	Apr. 01, 2021	May 01, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2021	Apr. 30, 2020
Assets, Total			$ 4,726,378,000	$ 4,160,360,000
Deposits, Total			4,077,283,000	3,616,679,000
Business Combination, Acquisition Related Costs			515,000	3,978,000	$ 330,000
Liabilities, Total			4,293,010,000	3,750,397,000
Goodwill, Ending Balance			$ 59,894,000	53,862,000
Smith Shellnut Wilson, LLC [Member]
Assets, Total						$ 3,600,000
Liabilities, Total						$ 2,300,000
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			$ 515,000	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				700,000
Business Acquisition, Pro Forma Noninterest Expense, Total			$ 117,061,000	$ 105,254,000
Business Acquisition, Pro Forma Income Tax Expense (Benefit), Adjustment, Percent				21.00%
Goodwill, Ending Balance		$ 5,095,000
Pedestal [Member] | Acquisition-related Costs [Member]
Business Acquisition, Pro Forma Noninterest Expense, Total				$ 9,600,000
Acquisition of SSW [Member]
Payments to Acquire Businesses, Gross	$ 7,300,000
Business Combination, Consideration Transferred, Liabilities Incurred	3,900,000
Goodwill, Ending Balance	$ 6,500,000
Acquisition of SSW [Member] | Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 4,300,000

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, 2021	Dec. 31, 2020
Net Assets Acquired:
Goodwill, Ending Balance		$ 59,894	$ 53,862
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
Total Purchase Price	$ 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	35,960
Cash Value of Life Insurance	11,522
Core Deposit Intangible	4,211
Other Assets	19,809
Total Assets	1,335,314
Deposits	1,177,137
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Borrowings	59,399
Other Liabilities	5,189
Total Liabilities	1,241,725
Net Assets Acquired	93,589
Goodwill, Ending Balance	$ 5,095

Note 3 - Mergers and Acquisit_5

Note 3 - Mergers and Acquisitions - Proforma Information (Details) - Pedestal [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Interest Income	$ 170,438	$ 170,619
Interest Expense	16,554	24,286
Net Interest Income	153,884	146,333
Provision for Loan Losses	8,047	11,435
Net Interest Income after Provision for Loan Losses	145,837	134,898
Noninterest Income	35,782	26,095
Business Acquisition, Pro Forma Noninterest Expense, Total	117,061	105,254
Income Before Income Taxes	64,558	55,739
Income Tax Expense	12,422	10,757
Net Income	$ 52,136	$ 44,982
Basic (in dollars per share)	$ 2.54	$ 2.15
Diluted (in dollars per share)	$ 2.53	$ 2.14

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Net Income Available to Common Shares	$ 52,136	$ 29,994	$ 23,772
Weighted Average Common Shares Outstanding (in shares)	20,502,249	18,169,599	13,310,577
Dilutive Effect of Stock Options and Restricted Stock Awards (in shares)	132,032	73,846	360,200
Weighted Average Dilutive Common Shares (in shares)	20,634,281	18,243,445	13,670,777
Basic Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 2.54	$ 1.65	$ 1.79
Diluted Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 2.53	$ 1.64	$ 1.74

Note 5 - Cash and Due From Ba_2

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

Note 6 - Securities - (Details

Note 6 - Securities - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale, Restricted	$ 373,400,000	$ 301,700,000
Debt Securities, Available-for-sale, Realized Gain	593,000	293,000	$ 112,000
Debt Securities, Available-for-sale, Realized Loss	215,000	158,000	$ 6,000
Other Equity Securities, Fair Value Disclosure	16,619,000	12,693,000
The Independent Bankers Bank [Member]
Other Equity Securities, Fair Value Disclosure	302,000	302,000
Bankers Insurance LLC [Member]
Other Equity Securities, Fair Value Disclosure	562,000	562,000
First National Bankers Bank [Member]
Other Equity Securities, Fair Value Disclosure	2,000,000	2,000,000
Mc Larty Capital Partners SBIC L.P [Member]
Other Equity Securities, Fair Value Disclosure	1,400,000	2,000,000
McLarty Capital Partners SBIC II, L.P. [Member]
Other Equity Securities, Equity Method	2,200,000	2,000,000
Bluehenge Capital Secured Debt SBIC L.P [Member]
Other Equity Securities, Equity Method	1,700,000	1,700,000
New Louisiana Angel Fund 2, LLC [Member]
Other Equity Securities, Equity Method	37,000	25,000
Firmament Capital Partners, SBIC III [Member]
Other Equity Securities, Equity Method	1,000,000	235,000
Senior Housing Crime Prevention Foundation [Member]
Other Equity Securities, Equity Method	502,000	504,000
Pharos Capital Partners, IV-A, LP [Member]
Other Equity Securities, Equity Method	211,000
BankTech Ventures, LP [Member]
Other Equity Securities, Equity Method	60,000
Jam Fintop Banktech, LP [Member]
Other Equity Securities, Equity Method	161,000
Ledyard Capital Managers, LLC [Member]
Other Equity Securities, Equity Method	989,000
Mendon Ventures Banktech Fund I, LP [Member]
Other Equity Securities, Equity Method	154,000
Federal Home Loan Bank of Dallas [Member]
Other Equity Securities, Fair Value Disclosure	$ 5,300,000	$ 3,400,000

Note 6 - Securities - Securitie

Note 6 - Securities - Securities Available-for-sale (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Amortized cost	$ 1,022,443	$ 627,380
Gross unrealized gains	8,160	13,583
Gross unrealized losses	9,542	358
Fair value	1,021,061	640,605
US Treasury Securities [Member]
Amortized cost	22,751
Gross unrealized gains	0
Gross unrealized losses	437
Fair value	22,314
US Government Agencies Debt Securities [Member]
Amortized cost	27,867	2,567
Gross unrealized gains	2	5
Gross unrealized losses	376	0
Fair value	27,493	2,572
Corporate Debt Securities [Member]
Amortized cost	45,876	38,738
Gross unrealized gains	812	380
Gross unrealized losses	106	5
Fair value	46,582	39,113
Collateralized Mortgage Backed Securities [Member]
Amortized cost	555,528	288,373
Gross unrealized gains	3,246	6,893
Gross unrealized losses	6,435	247
Fair value	552,339	295,019
US States and Political Subdivisions Debt Securities [Member]
Amortized cost	370,421	296,262
Gross unrealized gains	4,100	6,097
Gross unrealized losses	2,188	106
Fair value	$ 372,333	302,253
Other Debt Obligations [Member]
Amortized cost		1,440
Gross unrealized gains		208
Gross unrealized losses		0
Fair value		$ 1,648

Note 6 - Securities - Securit_2

Note 6 - Securities - Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Less than 12 months, fair value	$ 608,279	$ 68,096
Less than 12 months, gross unrealized losses	8,899	357
12 months or greater, fair value	29,146	17
12 months or greater, gross unrealized losses	643	1
Total, fair value	637,425	68,113
Total, gross unrealized losses	9,542	358
US Treasury Securities [Member]
Less than 12 months, fair value	22,314
Less than 12 months, gross unrealized losses	437
12 months or greater, fair value	0
12 months or greater, gross unrealized losses	0
Total, fair value	22,314
Total, gross unrealized losses	437
US Government Agencies Debt Securities [Member]
Less than 12 months, fair value	24,980	0
Less than 12 months, gross unrealized losses	376	0
12 months or greater, fair value	0	0
12 months or greater, gross unrealized losses	0	0
Total, fair value	24,980	0
Total, gross unrealized losses	376	0
Corporate Debt Securities [Member]
Less than 12 months, fair value	7,350	4,995
Less than 12 months, gross unrealized losses	106	5
12 months or greater, fair value	0	0
12 months or greater, gross unrealized losses	0	0
Total, fair value	7,350	4,995
Total, gross unrealized losses	106	5
Collateralized Mortgage Backed Securities [Member]
Less than 12 months, fair value	407,986	44,680
Less than 12 months, gross unrealized losses	6,108	246
12 months or greater, fair value	18,985	17
12 months or greater, gross unrealized losses	327	1
Total, fair value	426,971	44,697
Total, gross unrealized losses	6,435	247
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, fair value	145,649	18,421
Less than 12 months, gross unrealized losses	1,872	106
12 months or greater, fair value	10,161	0
12 months or greater, gross unrealized losses	316	0
Total, fair value	155,810	18,421
Total, gross unrealized losses	$ 2,188	106
Other Debt Obligations [Member]
Less than 12 months, fair value		0
Less than 12 months, gross unrealized losses		0
12 months or greater, fair value		0
12 months or greater, gross unrealized losses		0
Total, fair value		0
Total, gross unrealized losses		$ 0

Note 6 - Securities - Securit_3

Note 6 - Securities - Securities Available-for-sale by Contractual Maturity (Details) $ in Thousands	Dec. 31, 2021USD ($)
Less Than One Year, Amortized Cost	$ 29,850
Less Than One Year, Fair Value	29,934
One to Five Years, Amortized Cost	182,221
One to Five Years, Fair Value	182,293
Over Five to Ten Years, Amortized Cost	416,781
Over Five to Ten Years, Fair Value	418,027
Over Ten Years, Amortized Cost	393,591
Over Ten Years, Fair Value	390,807
Amortized Cost	1,022,443
Fair Value	$ 1,021,061

Note 7 - Loans and the Allowa_3

Note 7 - Loans and the Allowance for Loan Losses - (Details Textual)	May 01, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Loans and Leases Receivable, Deferred Income, Total		$ 7,700,000	$ 10,200,000
Loans and Leases Receivable Reclassified from Overdraft		2,400,000	623,000
Loans Receivable, Unpaid Principal Balance		461,800,000	430,000,000
Servicing Asset, Total		1,400,000	1,400,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		51,220,000	64,260,000
Loans and Leases Receivable, Net of Deferred Income, Total		3,189,608,000	2,991,355,000
Financing Receivable, 90 Days or More Past Due, Still Accruing		222,000	1,523,000
Financing Receivable, Nonaccrual		12,868,000	9,063,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total		$ 334,000	$ 335,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts		3	1
Financing Receivable, Troubled Debt Restructuring, Subsequent Default		$ 154,000	$ 34,000	$ 0
Financing Receivable, Principal and Interest, Deferred Payments			829,100,000
Financing Receivable Accrued Interest Receivable, Loans Deferrals		$ 6,000,000	$ 8,400,000
COVID 19 [Member]
Financing Receivable, Number of Payment Deferrals		1,600
Financing Receivable, Deferred Payments		$ 522,000,000
Number of Principal and Interest Payment, Deferrals Within the Deferral Period		0	121
Outstanding Balance of Loans Within the Deferral Period			$ 98,100,000
Financing Receivable, Interest Only Deferred Payments			$ 94,800,000
Modified Loans [Member]
Financing Receivable, Modifications, Number of Contracts			7
Financing Receivable, Troubled Debt Restructuring, Postmodification			$ 4,000,000
Minden Bancorp and Richland State Bancorp [Member] | Performing Financial Instruments [Member]
Loans and Leases Receivable, Deferred Income, Total		$ 3,500,000	9,800,000
Loans Receivable, Fair Value Disclosure		379,000,000	750,600,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		51,200,000	64,300,000
Loans and Leases Receivable, Net of Deferred Income, Total		331,300,000	696,200,000
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		5,400,000	313,900,000
Consumer Portfolio Segment [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net		918,000	1,879,000
Loans and Leases Receivable, Net of Deferred Income, Total		122,599,000	110,122,000
Financing Receivable, 90 Days or More Past Due, Still Accruing		18,000	22,000
Financing Receivable, Nonaccrual		$ 289,000	297,000
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

Note 7 - Loans and the Allowa_4

Note 7 - Loans and the Allowance for Loan Losses - Loans Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Loans	$ 3,189,608	$ 2,991,355
Allowance for loan losses	(29,112)	(22,024)	$ (12,124)
Net loans	3,160,496	2,969,331
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans	548,528	403,065
Allowance for loan losses	(4,498)	(3,584)	(1,868)
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans	87,463	55,883
Allowance for loan losses	(721)	(600)	(229)
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans	1,144,426	971,603
Allowance for loan losses	(9,794)	(7,369)	(3,882)
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans	467,699	468,650
Allowance for loan losses	(3,791)	(3,453)	(1,888)
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans	97,508	95,707
Allowance for loan losses	(774)	(818)	(226)
Commercial Portfolio Segment [Member]
Loans	721,385	886,325
Allowance for loan losses	(8,358)	(5,018)	(3,414)
Consumer Portfolio Segment [Member]
Loans	122,599	110,122
Allowance for loan losses	$ (1,176)	$ (1,182)	$ (617)

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, 2021	Dec. 31, 2020	Dec. 31, 2019	May 01, 2020
Beginning Balance	$ 22,024	$ 12,124
Charge-offs	(1,636)	(1,963)
Recoveries	677	428
Provision	8,047	11,435	$ 2,606
Ending Balance	29,112	22,024	12,124
Allowance for credit losses, individually evaluated for impairment	694	1,014
Allowance for credit losses, collectively evaluated for impairment	28,418	21,010
Purchased Credit Impaired	0	0		$ 49,828
Loans receivable	3,189,608	2,991,355
Loans receivable, individually evaluated for impairment	13,821	13,557
Loans receivable, collectively evaluated for impairment	3,124,567	2,913,538
Purchased Credit Impaired	51,220	64,260
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Beginning Balance	3,584	1,868
Charge-offs	(28)	(26)
Recoveries	1	10
Provision	941	1,732
Ending Balance	4,498	3,584	1,868
Allowance for credit losses, individually evaluated for impairment	26	27
Allowance for credit losses, collectively evaluated for impairment	4,472	3,557
Purchased Credit Impaired	0	0
Loans receivable	548,528	403,065
Loans receivable, individually evaluated for impairment	1,358	924
Loans receivable, collectively evaluated for impairment	546,164	401,134
Purchased Credit Impaired	1,006	1,007
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Beginning Balance	600	229
Charge-offs	(1)	(2)
Recoveries	2	0
Provision	120	373
Ending Balance	721	600	229
Allowance for credit losses, individually evaluated for impairment	0	93
Allowance for credit losses, collectively evaluated for impairment	721	507
Purchased Credit Impaired	0	0
Loans receivable	87,463	55,883
Loans receivable, individually evaluated for impairment	74	299
Loans receivable, collectively evaluated for impairment	87,387	55,516
Purchased Credit Impaired	2	68
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Beginning Balance	7,369	3,882
Charge-offs	(139)	(232)
Recoveries	99	12
Provision	2,465	3,707
Ending Balance	9,794	7,369	3,882
Allowance for credit losses, individually evaluated for impairment	83	119
Allowance for credit losses, collectively evaluated for impairment	9,711	7,250
Purchased Credit Impaired	0	0
Loans receivable	1,144,426	971,603
Loans receivable, individually evaluated for impairment	2,959	3,525
Loans receivable, collectively evaluated for impairment	1,118,836	939,422
Purchased Credit Impaired	22,631	28,656
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Beginning Balance	3,453	1,888
Charge-offs	(169)	(387)
Recoveries	39	53
Provision	468	1,899
Ending Balance	3,791	3,453	1,888
Allowance for credit losses, individually evaluated for impairment	110	62
Allowance for credit losses, collectively evaluated for impairment	3,681	3,391
Purchased Credit Impaired	0	0
Loans receivable	467,699	468,650
Loans receivable, individually evaluated for impairment	3,627	2,957
Loans receivable, collectively evaluated for impairment	444,934	438,240
Purchased Credit Impaired	19,138	27,453
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Beginning Balance	818	226
Charge-offs	0
Recoveries	0	0
Provision	(44)	592
Ending Balance	774	818	226
Allowance for credit losses, individually evaluated for impairment	0	0
Allowance for credit losses, collectively evaluated for impairment	774	818
Purchased Credit Impaired	0	0
Loans receivable	97,508	95,707
Loans receivable, individually evaluated for impairment	0	0
Loans receivable, collectively evaluated for impairment	97,508	95,707
Purchased Credit Impaired	0	0
Commercial Portfolio Segment [Member]
Beginning Balance	5,018	3,414
Charge-offs	(830)	(849)
Recoveries	417	203
Provision	3,753	2,250
Ending Balance	8,358	5,018	3,414
Allowance for credit losses, individually evaluated for impairment	438	609
Allowance for credit losses, collectively evaluated for impairment	7,920	4,409
Purchased Credit Impaired	0	0
Loans receivable	721,385	886,325
Loans receivable, individually evaluated for impairment	5,514	5,517
Loans receivable, collectively evaluated for impairment	708,346	875,611
Purchased Credit Impaired	7,525	5,197
Consumer Portfolio Segment [Member]
Beginning Balance	1,182	617
Charge-offs	(469)	(467)
Recoveries	119	150
Provision	344	882
Ending Balance	1,176	1,182	$ 617
Allowance for credit losses, individually evaluated for impairment	37	104
Allowance for credit losses, collectively evaluated for impairment	1,139	1,078
Purchased Credit Impaired	0	0
Loans receivable	122,599	110,122
Loans receivable, individually evaluated for impairment	289	335
Loans receivable, collectively evaluated for impairment	121,392	107,908
Purchased Credit Impaired	$ 918	$ 1,879

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, 2021	Dec. 31, 2020
Loans	$ 3,189,608	$ 2,991,355
Pass [Member]
Loans	3,105,872	2,916,507
Special Mention [Member]
Loans	47,430	43,776
Substandard [Member]
Loans	17,803	17,170
Doubtful [Member]
Loans	18,503	13,902
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans	548,528	403,065
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Pass [Member]
Loans	545,071	400,027
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Special Mention [Member]
Loans	266	912
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Substandard [Member]
Loans	1,850	1,202
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Doubtful [Member]
Loans	1,341	924
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans	87,463	55,883
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Pass [Member]
Loans	86,063	53,874
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Special Mention [Member]
Loans	1,324	1,642
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Substandard [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Doubtful [Member]
Loans	76	367
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans	1,144,426	971,603
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Pass [Member]
Loans	1,094,782	949,245
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Special Mention [Member]
Loans	34,495	12,810
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Substandard [Member]
Loans	9,735	3,473
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Doubtful [Member]
Loans	5,414	6,075
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans	467,699	468,650
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Pass [Member]
Loans	456,150	450,702
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Special Mention [Member]
Loans	3,109	9,290
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Substandard [Member]
Loans	2,801	4,913
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Doubtful [Member]
Loans	5,639	3,745
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans	97,508	95,707
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Pass [Member]
Loans	97,485	95,359
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Special Mention [Member]
Loans	0	320
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Substandard [Member]
Loans	23	28
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Doubtful [Member]
Loans	0	0
Commercial Portfolio Segment [Member]
Loans	721,385	886,325
Commercial Portfolio Segment [Member] | Pass [Member]
Loans	704,755	859,851
Commercial Portfolio Segment [Member] | Special Mention [Member]
Loans	7,886	16,832
Commercial Portfolio Segment [Member] | Substandard [Member]
Loans	3,137	7,325
Commercial Portfolio Segment [Member] | Doubtful [Member]
Loans	5,607	2,317
Consumer Portfolio Segment [Member]
Loans	122,599	110,122
Consumer Portfolio Segment [Member] | Pass [Member]
Loans	121,566	107,449
Consumer Portfolio Segment [Member] | Special Mention [Member]
Loans	350	1,970
Consumer Portfolio Segment [Member] | Substandard [Member]
Loans	257	229
Consumer Portfolio Segment [Member] | Doubtful [Member]
Loans	$ 426	$ 474

Note 7 - Loans and the Allowa_7

Note 7 - Loans and the Allowance for Loan Losses - Past Due Loans Receivable (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Loans	$ 3,189,608,000	$ 2,991,355,000
Recorded investment over 90 days past due and still accruing	222,000	1,523,000
Financial Asset, 30 to 59 Days Past Due [Member]
Loans	2,352,000	9,694,000
Financial Asset, 60 to 89 Days Past Due [Member]
Loans	1,376,000	2,877,000
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	8,279,000	7,910,000
Financial Asset, Past Due [Member]
Loans	12,007,000	20,481,000
Financial Asset, Not Past Due [Member]
Loans	3,177,601,000	2,970,874,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans	548,528,000	403,065,000
Recorded investment over 90 days past due and still accruing	0	72,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	632,000	874,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	16,000	75,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	488,000	972,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, Past Due [Member]
Loans	1,136,000	1,921,000
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Financial Asset, Not Past Due [Member]
Loans	547,392,000	401,144,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans	87,463,000	55,883,000
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]
Loans	83,000	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	0	11,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	0	289,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, Past Due [Member]
Loans	83,000	300,000
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, Not Past Due [Member]
Loans	87,380,000	55,583,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans	1,144,426,000	971,603,000
Recorded investment over 90 days past due and still accruing	0	315,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	222,000	2,651,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	627,000	1,049,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	1,767,000	2,514,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, Past Due [Member]
Loans	2,616,000	6,214,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Financial Asset, Not Past Due [Member]
Loans	1,141,810,000	965,389,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans	467,699,000	468,650,000
Recorded investment over 90 days past due and still accruing	107,000	603,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	917,000	3,162,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	534,000	1,160,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	1,496,000	1,927,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, Past Due [Member]
Loans	2,947,000	6,249,000
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member] | Financial Asset, Not Past Due [Member]
Loans	464,752,000	462,401,000
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans	97,508,000	95,707,000
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]
Loans	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financial Asset, Past Due [Member]
Loans	0	0
Residential Portfolio Segment [Member] | Multi-family Residential [Member] | Financial Asset, Not Past Due [Member]
Loans	97,508,000	95,707,000
Commercial Portfolio Segment [Member]
Loans	721,385,000	886,325,000
Recorded investment over 90 days past due and still accruing	97,000	511,000
Commercial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	106,000	2,618,000
Commercial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	55,000	549,000
Commercial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	4,257,000	1,925,000
Commercial Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans	4,418,000	5,092,000
Commercial Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans	716,967,000	881,233,000
Consumer Portfolio Segment [Member]
Loans	122,599,000	110,122,000
Recorded investment over 90 days past due and still accruing	18,000	22,000
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	392,000	389,000
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	144,000	33,000
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	271,000	283,000
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans	807,000	705,000
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans	$ 121,792,000	$ 109,417,000

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, 2021	Dec. 31, 2020
Loans receivable on nonaccrual status	$ 12,868	$ 9,063
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans receivable on nonaccrual status	1,341	924
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans receivable on nonaccrual status	76	367
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans receivable on nonaccrual status	2,614	3,119
Residential Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Loans receivable on nonaccrual status	3,601	2,603
Residential Portfolio Segment [Member] | Multi-family Residential [Member]
Loans receivable on nonaccrual status	0	0
Commercial Portfolio Segment [Member]
Loans receivable on nonaccrual status	4,947	1,753
Consumer Portfolio Segment [Member]
Loans receivable on nonaccrual status	$ 289	$ 297

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, 2021	Dec. 31, 2020
Recorded investment, with an allowance recorded	$ 1,952	$ 3,593
Unpaid principal balance, with an allowance recorded	2,170	3,738
Related allowance	694	1,014
Average recorded investment, with an allowance recorded	2,284	2,855
Recorded investment, with no allowance recorded	11,869	9,964
Unpaid principal balance, with no allowance recorded	13,978	11,314
Average recorded investment, with no allowance recorded	11,038	11,037
Recorded investment	13,821	13,557
Unpaid principal balance	16,148	15,052
Average recorded investment	13,322	13,892
Commercial Real Estate Portfolio Segment [Member]
Related allowance	438	609
Recorded investment	5,514	5,517
Unpaid principal balance	6,047	5,653
Average recorded investment	5,099	5,224
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Recorded investment, with an allowance recorded	68	27
Unpaid principal balance, with an allowance recorded	70	27
Related allowance	27	27
Average recorded investment, with an allowance recorded	27	2
Recorded investment, with no allowance recorded	1,290	897
Unpaid principal balance, with no allowance recorded	1,356	939
Average recorded investment, with no allowance recorded	1,050	520
Recorded investment	1,358	924
Unpaid principal balance	1,426	966
Average recorded investment	1,077	522
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Recorded investment, with an allowance recorded	0	109
Unpaid principal balance, with an allowance recorded	0	112
Related allowance	0	93
Average recorded investment, with an allowance recorded	12	27
Recorded investment, with no allowance recorded	74	190
Unpaid principal balance, with no allowance recorded	82	197
Average recorded investment, with no allowance recorded	150	208
Recorded investment	74	299
Unpaid principal balance	82	309
Average recorded investment	162	235
Commercial Real Estate Portfolio Segment [Member] | Real Estate Residential One- to Four-Family [Member]
Recorded investment, with an allowance recorded	314	337
Unpaid principal balance, with an allowance recorded	371	361
Related allowance	110	62
Average recorded investment, with an allowance recorded	325	361
Recorded investment, with no allowance recorded	3,313	2,620
Unpaid principal balance, with no allowance recorded	4,171	3,388
Average recorded investment, with no allowance recorded	2,835	3,091
Recorded investment	3,627	2,957
Unpaid principal balance	4,542	3,749
Average recorded investment	3,160	3,452
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	48	0
Recorded investment	0	0
Unpaid principal balance	0	0
Average recorded investment	48	0
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Recorded investment, with an allowance recorded	784	457
Unpaid principal balance, with an allowance recorded	801	457
Related allowance	83	119
Average recorded investment, with an allowance recorded	623	652
Recorded investment, with no allowance recorded	2,175	3,068
Unpaid principal balance, with no allowance recorded	2,691	3,534
Average recorded investment, with no allowance recorded	2,889	3,325
Recorded investment	2,959	3,525
Unpaid principal balance	3,492	3,991
Average recorded investment	3,512	3,977
Commercial Portfolio Segment [Member]
Recorded investment, with an allowance recorded	695	2,530
Unpaid principal balance, with an allowance recorded	836	2,636
Related allowance	438	609
Average recorded investment, with an allowance recorded	1,217	1,655
Recorded investment, with no allowance recorded	4,819	2,987
Unpaid principal balance, with no allowance recorded	5,211	3,017
Average recorded investment, with no allowance recorded	3,882	3,569
Consumer Portfolio Segment [Member]
Recorded investment, with an allowance recorded	91	133
Unpaid principal balance, with an allowance recorded	92	145
Related allowance	36	104
Average recorded investment, with an allowance recorded	80	158
Recorded investment, with no allowance recorded	198	202
Unpaid principal balance, with no allowance recorded	467	239
Average recorded investment, with no allowance recorded	184	324
Recorded investment	289	335
Unpaid principal balance	559	384
Average recorded investment	$ 264	$ 482

Note 7 - Loans and the Allow_10

Note 7 - Loans and the Allowance for Loan Losses - Loans Acquired (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	May 01, 2020
Contractually required payments			$ 133,621
Non-accretable difference (expected losses)	$ 0	$ 0	(49,828)
Cash flows expected to be collected at acquisition			83,793
Accretable yield	$ 20,659	$ 15,853	(9,202)
Basis in acquired loans at acquisition			$ 74,591

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, 2021USD ($)
Accretable Yield, Balance	$ 15,853
Transfers from non-accretable difference to accretable yield	5,742
Accretion	(1,770)
Changes in expected cash flows not affecting non-accretable differences	834
Accretable Yield, Balance	$ 20,659

Note 8 - Premises and Equipme_3

Note 8 - Premises and Equipment - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 4,163	$ 3,164	$ 1,588

Note 8 - Premises and Equipme_4

Note 8 - Premises and Equipment - Bank Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment, Gross	$ 96,974	$ 93,468
Property, Plant and Equipment, Net	58,155	58,593
Less: Accumulated Depreciation	(38,819)	(34,875)
Land [Member]
Property, Plant and Equipment, Gross	6,938	7,091
Building and Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	46,131	46,226
Furniture and Equipment [Member]
Property, Plant and Equipment, Gross	29,601	27,219
Right of Use Asset [Member]
Property, Plant and Equipment, Net	$ 14,304	$ 12,932

Note 9 - Goodwill and Other I_3

Note 9 - Goodwill and Other Intangible Assets - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Apr. 01, 2021	May 01, 2020
Goodwill, Ending Balance	$ 59,894,000	$ 53,862,000
Goodwill, Period Increase (Decrease), Total	6,000,000
Goodwill, Written off Related to Sale of Business Unit	168,000
Goodwill, Impaired, Accumulated Impairment Loss	0
Amortization of Intangible Assets, Total	1,600,000	$ 1,200,000	$ 905,000
Acquisition of SSW [Member]
Goodwill, Ending Balance				$ 6,500,000
Goodwill, Acquired During Period	6,500,000
Pedestal [Member]
Goodwill, Ending Balance					$ 5,095,000
Goodwill, Business Acquisition Adjustments	$ 271,000

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, 2021	Dec. 31, 2020
Gross Carrying Amount	$ 13,128	$ 8,917
Adjustment for Sale of Branch	(203)	0
Less: Accumulated Amortization	(5,022)	(3,394)
Net Carrying Amount	12,203	9,734
Pedestal [Member]
Acquired in Acquisition	0	4,211
Acquisition of SSW [Member]
Acquired in Acquisition	$ 4,300	$ 0

Note 9 - Goodwill and Other I_5

Note 9 - Goodwill and Other Intangible Assets - Estimated Aggregate Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
2022	$ 1,713
2023	1,713
2024	1,713
2025	1,505
2026	1,436
Thereafter	4,123
Total Core Deposit and Customer Intangible	$ 12,203	$ 9,734

Note 10 - Deposits - (Details T

Note 10 - Deposits - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Percentage of Certificate of Deposit Maturities Year One	79.20%
Percentage of Certificate of Deposit Maturities Year Two and Thereafter	20.80%
Deposits, Total	$ 4,077,283	$ 3,616,679
Interest-bearing Domestic Deposit, Brokered	282,800	267,600
Interest Bearing Deposits Public Funds Brokered	92,600	87,900
Deposits Public Funds Non-brokered	493,200	382,400
Interest and Non-interest Bearing Deposits Liability [Member] | Top three customers [Member]
Deposits, Total	$ 162,000	$ 158,700
Percentage of Interest and Non-interest Bearing Domestic Deposits to Deposits	4.00%	4.40%

Note 10 - Deposits - Summary of

Note 10 - Deposits - Summary of Deposit Accounts (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Noninterest Bearing - DDA	$ 1,291,036	$ 1,164,139
Noninterest Bearing Deposits	1,291,036	1,164,139
Interest Bearing - DDA	198,622	178,999
NOW and Super NOW Accounts	581,449	509,501
Money Market Accounts	995,699	702,512
Savings Accounts	317,821	251,297
Certificates of Deposit Over $250,000	197,273	219,580
Other Certificates of Deposit	495,383	590,651
Interest Bearing Deposits	2,786,247	2,452,540
Total Deposits	$ 4,077,283	$ 3,616,679

Note 11 - Borrowings - (Details

Note 11 - Borrowings - (Details Textual) - USD ($)	Apr. 01, 2021	Mar. 26, 2021	May 01, 2020	Dec. 31, 2020	Dec. 31, 2018	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Nov. 03, 2021	Sep. 12, 2016
Advances from Federal Home Loan Banks, Net of Unaccreted Market Value Adjustment				$ 43,000,000		$ 82,000,000	$ 43,000,000
Advances from Federal Home Loan Banks, Total				43,145,000		82,022,000	43,145,000
Pledged Financial Instruments, Not Separately Reported, Loans Receivable, for Federal Home Loan Bank Debt						1,300,000,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds						1,000,000,000
Business Acquisition, Amortization (Accretion), Fair Market Value Adjustments						(7,122,000)	(7,283,000)	$ (2,646,000)
Subordinated Debt, Ending Balance				25,000,000		81,427,000	25,000,000
Trust Preferred Securities			$ 5,000,000	5,000,000		5,000,000	5,000,000
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		154,000,000	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		$ 0	5,000,000
Line of Credit Facility, Maximum Borrowing Capacity									$ 5,000,000	$ 5,000,000
Debt Instrument, Prime Rate Floor						3.50%
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		$ 0	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%
November 2026 [Member]
Advances from Federal Home Loan Banks, Total						$ 59,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate						0.89%
Federal Home Loan Bank, Advances, Principal Amount						$ 60,000,000
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%
Note Payable with FNBB [Member]
Debt Instrument, Prime Rate Floor			4.00%
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
Subordinated Notes with Interest Rate of 6.75% [Member]
Subordinated Debt, Ending Balance				$ 25,000,000	$ 25,000,000	$ 25,000,000	$ 25,000,000
Subordinated Borrowing, Interest Rate					6.75%
Subordinated Notes with Interest Rate of 4.25% [Member]
Debt Instrument, Face Amount		$ 52,500,000
Debt Instrument, Interest Rate, Stated Percentage		4.25%
Subordinated Notes with Interest Rate of 4.25% [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		3.54%
Debt Issued in Connection with the SSW Acquisition [Member] | Subordinated Debt [Member]
Debt Instrument, Face Amount	$ 3,900,000
Debt Instrument, Interest Rate, Stated Percentage	4.75%
Debt Issued in Connection with the SSW Acquisition [Member] | Subordinated Debt [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	4.42%

Note 12 - Securities Sold Und_2

Note 12 - Securities Sold Under Agreements to Repurchase - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Securities Sold under Agreements to Repurchase, Total	$ 19,121	$ 21,825
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, 2021	Mar. 31, 2015
Operating Loss Carryforwards, Total	$ 86,000
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Continuing Operations, Provision (Credit) for Current Taxes - Federal	$ 13,008	$ 6,730	$ 6,416
Continuing Operations, Provision (Credit) for Deferred Taxes	(586)	58	(336)
Provision for Income Taxes	$ 12,422	$ 6,788	$ 6,080

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Federal Statutory Income Tax	$ 13,557	$ 7,720	$ 6,269
Tax Exempt Income	(815)	(608)	(556)
Stock Based Compensation	(220)	(730)	0
Goodwill Write-off for Branch Sale	35	0	216
Other - Net	(135)	406	151
Provision for Income Taxes	$ 12,422	$ 6,788	$ 6,080

Note 13 - Income Taxes - Compon

Note 13 - Income Taxes - Components of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
State NOL	$ 1,642	$ 1,235
State NOL Valuation Allowance	(1,642)	(1,235)
Unrealized Loss on Securities	290	0
Acquired Loans Fair Market Value Adjustment	5,790	7,472
Allowance for Loan Losses	6,114	4,625
Right of Use Asset	3,004	2,716
Deferred Compensation	1,346	1,216
Other	1,626	1,247
Deferred Tax Assets	18,170	17,276
Unrealized Gain on Securities	0	2,777
Lease Liability	3,004	2,716
Core Deposit Intangible	2,562	2,044
Depreciation	1,802	2,022
Acquired Securities Difference in Basis	1,716
Acquired Securities Difference in Basis		988
Other	264	871
Deferred Tax Liabilities	9,348	11,418
Net Deferred Tax Asset	$ 8,822	$ 5,858

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Balance at Beginning of Year	$ 409,963	$ 285,097	$ 260,058
Other Comprehensive Income (Loss)	(11,805)	8,015	6,082
Balance at End of Year	433,368	409,963	285,097
AOCI Attributable to Parent [Member]
Balance at Beginning of Year	10,628	2,613	(3,469)
Other Comprehensive Income on AFS Securities Before Reclassifications - Net of Tax	(11,838)	7,728
Other Comprehensive Income on Equity Method Investments	(266)	180
Reclassification Adjustment for Gains (Losses) Realized - Net of Tax	299	107
Other Comprehensive Income (Loss)	(11,805)	8,015	6,082
Balance at End of Year	$ (1,177)	$ 10,628	$ 2,613

Note 15 - Shareholders' Equit_3

Note 15 - Shareholders' Equity and Regulatory Matters - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	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)	$ 0.46	$ 0.40
Stock Repurchased and Retired During Period, Value	$ 10,923,000	$ 5,799,000	$ 2,553,000
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	$ 10,900,000	$ 798,000

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity and Regulatory Matters - Actual Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Total Capital, Amount	$ 478,794
Total Capital to Risk-Weighted Assets Ratio	0.1194
Total Capital Required for Capital Adequacy, Amount	$ 320,715
Total Capital Required for Capital Adequacy, Ratio	0.0800
Total Capital to be Well Capitalized, Amount	$ 400,894
Total Capital to be Well Capitalized, Ratio	0.1000
Tier I Capital, Amount	$ 367,431
Tier I Capital to Risk-Weighted Assets Ratio	0.0917
Tier I Capital Required for Capital Adequacy, Amount	$ 240,537
Tier I Capital Required for Capital Adequacy, Ratio	0.0600
Tier I Capital to be Well Capitalized, Amount	$ 320,715
Tier I Capital to be Well Capitalized, Ratio	0.0800
Common Equity Tier 1 Capital, Amount	$ 362,431
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio	0.0904
Common Equity Tier 1 Capital Required for Capital Adequacy, Amount	$ 180,402
Common Equity Tier 1 Capital Required for Capital Adequacy, Ratio	4.50%
Common Equity Tier 1 Capital to be Well Capitalized, Amount	$ 260,581
Common Equity Tier 1 Capital to be Well Capitalized, Ratio	6.50%
Tier I Leveraged Capital, Amount	$ 367,431	$ 340,715
Tier I Leveraged Capital to Average Assets Ratio	0.0814	0.0879
Tier I Leveraged Capital Required for Capital Adequacy, Amount	$ 180,604	$ 310,151
Tier I Leveraged Capital Capital Required for Capital Adequacy, Ratio	0.0400	0.0800
Tier I Leveraged Capital to be Well Capitalized, Amount	$ 225,755
Tier I Leveraged Capital to be Well Capitalized, Ratio	0.0500
Business First Bank [Member]
Total Capital, Amount	$ 468,834
Total Capital to Risk-Weighted Assets Ratio	0.1171
Total Capital Required for Capital Adequacy, Amount	$ 320,411
Total Capital Required for Capital Adequacy, Ratio	0.0800
Total Capital to be Well Capitalized, Amount	$ 400,514
Total Capital to be Well Capitalized, Ratio	0.1000
Tier I Capital, Amount	$ 438,898
Tier I Capital to Risk-Weighted Assets Ratio	0.1096
Tier I Capital Required for Capital Adequacy, Amount	$ 240,308
Tier I Capital Required for Capital Adequacy, Ratio	0.0600
Tier I Capital to be Well Capitalized, Amount	$ 320,411
Tier I Capital to be Well Capitalized, Ratio	0.0800
Common Equity Tier 1 Capital, Amount	$ 438,898
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio	0.1096
Common Equity Tier 1 Capital Required for Capital Adequacy, Amount	$ 180,231
Common Equity Tier 1 Capital Required for Capital Adequacy, Ratio	4.50%
Common Equity Tier 1 Capital to be Well Capitalized, Amount	$ 260,334
Common Equity Tier 1 Capital to be Well Capitalized, Ratio	6.50%
Tier I Leveraged Capital, Amount	$ 438,898	$ 358,083
Tier I Leveraged Capital to Average Assets Ratio	0.0973	0.0924
Tier I Leveraged Capital Required for Capital Adequacy, Amount	$ 180,453	$ 310,091
Tier I Leveraged Capital Capital Required for Capital Adequacy, Ratio	0.0400	0.0800
Tier I Leveraged Capital to be Well Capitalized, Amount	$ 225,566
Tier I Leveraged Capital to be Well Capitalized, Ratio	0.0500

Note 16 - Stock Based Compens_3

Note 16 - Stock Based Compensation - (Details Textual)	1 Months Ended		12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / 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)			7,301	4,500	4,440
Noninterest Expense Directors Fees | $			$ 790,000	$ 464,000	$ 570,000
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)			113,547
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			$ 17.06
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 | $			$ 1,300,000	$ 2,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term (Year)			3 years 3 months 18 days	1 year 7 months 6 days
Share-based Compensation Arrangement by Share-based Payment Award Options, Amended, Number of Shares (in shares)	105,250	330,000
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)						10 years
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			$ 23.35	$ 14.87	$ 23.96
Noninterest Expense Directors Fees | $			$ 276,000	$ 57,000	$ 197,000
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 | $			$ 2,600,000	2,400,000	1,000,000
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $			$ 2,400,000	$ 1,600,000	$ 1,700,000
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			$ 20.73	$ 24.79	$ 23.96
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense | $		$ 168,000	$ 0	$ 3,000	$ 77,000
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)			275,334
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)			224,666

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Balance, at Beginning of Period (in shares)	53,756	39,971	31,002
Balance, at Beginning of Period, weighted average grant date fair value (in dollars per share)	$ 24.49	$ 22.64	$ 19.58
Granted (in shares)	111,687	60,635	39,994
Granted, weighted average grant date fair value (in dollars per share)	$ 20.73	$ 24.79	$ 23.96
Forfeited (in shares)	(989)	0	(530)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 24.11	$ 0	$ 19.47
Earned and Issued (in shares)	(70,209)	(46,850)	(30,495)
Earned and Issued, weighted average grant date fair value (in dollars per share)	$ 22.43	$ 23.09	$ 21.31
Balance, at End of Period (in shares)	94,245	53,756	39,971
Balance, at End of Period, weighted average grant date fair value (in dollars per share)	$ 21.60	$ 24.49	$ 22.64

Note 16 - Stock Based Compens_5

Note 16 - Stock Based Compensation - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Outstanding Options, at Beginning of Period (in shares)	385,300	725,300	780,080
Outstanding Options, at Beginning of Period, weighted average exercise price (in dollars per share)	$ 14.67	$ 12.55	$ 12.74
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)	(261,753)	(330,000)	(54,780)
Exercised, weighted average exercise price (in dollars per share)	$ 13.62	$ 10	$ 15.28
Forfeited or Expired (in shares)	(10,000)	(10,000)	0
Forfeited or Expired, weighted average exercise price (in dollars per share)	$ 15	$ 15	$ 0
Outstanding Options, at End of Period (in shares)	113,547	385,300	725,300
Outstanding Options, at End of Period, weighted average exercise price (in dollars per share)	$ 17.06	$ 14.67	$ 12.55
Exercisable, at End of Period (in shares)	113,547	385,300	724,300
Exercisable, at End of Period, weighted average exercise price (in dollars per share)	$ 17.06	$ 14.67	$ 12.55

Note 17 - Employee Benefit Pl_2

Note 17 - Employee Benefit Plans - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4.00%
Employee Compensation and Benefits	$ 1,800,000	$ 1,400,000	$ 967,000
Deferred Compensation Arrangement with Individual, Recorded Liability	2,600,000	2,700,000
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 408,000	$ 285,000	$ 256,000

Note 18 - Other Income and Ex_3

Note 18 - Other Income and Expenses - Schedule of Other Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debit Card and ATM Fee Income	$ 6,199	$ 4,320	$ 1,847
Cash Value of Life Insurance Income	1,976	940	687
Fees and Brokerage Commissions	5,015	970	73
Pass-Through Income from SBIC Partnerships	2,615	2,538	1,553
Other	2,669	2,706	2,177
Total Other Income	$ 18,474	$ 11,474	$ 6,337

Note 18 - Other Income and Ex_4

Note 18 - Other Income and Expenses - Schedule of Other Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Business Development	$ 2,712	$ 1,605	$ 1,535
Communications	1,976	1,969	1,063
Ad Valorem Shares Tax	2,499	2,348	1,423
Data Processing Fees	8,137	5,506	2,049
Directors' Fees	790	464	570
Insurance	1,091	718	347
Legal and Professional Fees	2,679	2,118	1,319
Office Supplies and Printing	1,131	884	670
Regulatory Assessments	2,440	1,785	389
Taxes and Licenses	120	84	88
Merger and Conversion Costs	515	3,978	330
Other	11,396	10,760	5,911
Total Other Expenses	$ 35,486	$ 32,219	$ 15,694

Note 19 - Financial Instrumen_2

Note 19 - Financial Instruments With Off-balance-sheet Risk - (Details Textual) $ in Millions	Dec. 31, 2021USD ($)
Commitments to Extend Credit [Member]
Contractual Obligation, Total	$ 1
Standby and commercial Letters of Credit [Member]
Contractual Obligation, Total	$ 35.3

Note 20 - Concentrations of C_2

Note 20 - Concentrations of Credit - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Loans and Leases Receivable, Net of Deferred Income, Total	$ 3,189,608	$ 2,991,355
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Loans and Leases Receivable, Net of Deferred Income, Total	$ 1,144,426	$ 971,603
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	35.90%	32.50%
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans and Leases Receivable, Net of Deferred Income, Total	$ 548,528	$ 403,065
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	17.20%	13.50%

Note 21 - Leases - (Details Tex

Note 21 - Leases - (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Lease, Expense	$ 2.8	$ 2.6	$ 2.9
Operating Lease, Weighted Average Remaining Lease Term (Year)	7 years 2 months 12 days	7 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	2.64%	2.89%
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, 2021USD ($)
2022	$ 2,587
2023	2,413
2024	2,109
2025	1,990
2026	1,849
2026 and Thereafter	4,748
Total Future Minimum Lease Payments	15,696
Less Imputed Interest	(1,392)
Other Liabilities [Member]
Present Value of Lease Liabilities	$ 14,304

Note 22 - Commitments - (Detail

Note 22 - Commitments - (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Federal Home Loan Bank Advances [Member]
Letters of Credit Outstanding, Amount	$ 223,900,000	$ 170,200,000
Letters of Credit Expiring January 2022 [Member]
Letters of Credit Outstanding, Amount	105,100,000
Letters of Credit Expiring March 2022 [Member]
Letters of Credit Outstanding, Amount	300,000
Letters of Credit Expiring in April 2022 [Member]
Letters of Credit Outstanding, Amount	194,000
Letters of Credit Expiring in July 2022 [Member]
Letters of Credit Outstanding, Amount	519,000
Letters of Credit Expiring in August 2022 [Member]
Letters of Credit Outstanding, Amount	157,000
Letters of Credit Expiring in November 2022 [Member]
Letters of Credit Outstanding, Amount	431,000
Letters of Credit Expiring in December 2022 [Member]
Letters of Credit Outstanding, Amount	94,300,000
Letters of Credit Expiring in April 2024 [Member]
Letters of Credit Outstanding, Amount	$ 22,800,000

Note 22 - Commitments - Funds L

Note 22 - Commitments - Funds Lent to Small Business Borrowers (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
SBIC Capital Commitment [Member]
Total Capital Commitment	$ 8,800
Capital Called	6,726
Remaining Unfunded Capital Commitment	2,074
Fintech Fund Commitment [Member]
Total Capital Commitment	4,000
Capital Called	1,387
Remaining Unfunded Capital Commitment	2,613
Mc Larty Capital Partners SBIC L.P [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,000
Capital Called	1,802
Remaining Unfunded Capital Commitment	198
BankTech Ventures, LP [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	500
Capital Called	60
Remaining Unfunded Capital Commitment	440
McLarty Capital Partners SBIC II, L.P. [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,500
Capital Called	2,222
Remaining Unfunded Capital Commitment	278
Jam Fintop Banktech, LP [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	1,000
Capital Called	173
Remaining Unfunded Capital Commitment	827
Bluehenge Capital Secured Debt SBIC L.P [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	1,500
Capital Called	1,387
Remaining Unfunded Capital Commitment	113
Ledyard Capital Managers, LLC [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	1,000
Capital Called	1,000
Remaining Unfunded Capital Commitment	0
New Louisiana Angel Fund 2, LLC [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	50
Capital Called	38
Remaining Unfunded Capital Commitment	12
Mendon Ventures Banktech Fund I, LP [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	1,500
Capital Called	154
Remaining Unfunded Capital Commitment	1,346
Firmament Capital Partners, SBIC III [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,500
Capital Called	1,042
Remaining Unfunded Capital Commitment	1,458
Pharos Capital Partners, IV-A, LP [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	250
Capital Called	235
Remaining Unfunded Capital Commitment	$ 15

Note 23 - Related Party Trans_2

Note 23 - Related Party Transactions - (Details Textual) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Loans and Leases Receivable, Related Parties, Ending Balance	$ 27.8	$ 33.2
Related Party Deposit Liabilities	$ 43.8	$ 40.2

Note 24 - Fair Value of Finan_3

Note 24 - Fair Value of Financial Instruments - (Details Textual) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
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, 2021	Dec. 31, 2020
Securities available for sale	$ 1,021,061	$ 640,605
US Treasury Securities [Member]
Securities available for sale	22,314
US Government Agencies Debt Securities [Member]
Securities available for sale	27,493	2,572
Corporate Debt Securities [Member]
Securities available for sale	46,582	39,113
Collateralized Mortgage Backed Securities [Member]
Securities available for sale	552,339	295,019
US States and Political Subdivisions Debt Securities [Member]
Securities available for sale	372,333	302,253
Other Debt Obligations [Member]
Securities available for sale		1,648
Fair Value, Recurring [Member]
Mortgage Loans Held for Sale	1,200	969
Servicing Rights	1,775	1,439
Assets, Fair Value Disclosure	1,024,036	643,013
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Mortgage Loans Held for Sale	0	0
Servicing Rights	0	0
Assets, Fair Value Disclosure	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Mortgage Loans Held for Sale	1,200	969
Servicing Rights	1,775	1,439
Assets, Fair Value Disclosure	979,946	597,673
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Mortgage Loans Held for Sale	0	0
Servicing Rights	0	0
Assets, Fair Value Disclosure	44,090	45,340
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale	22,314
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	22,314
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	0
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	27,493	2,572
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	27,493	2,572
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Securities available for sale	46,582	39,113
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	26,582	21,959
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	20,000	17,154
Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member]
Securities available for sale	552,339	295,019
Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	552,339	295,019
Fair Value, Recurring [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Securities available for sale	372,333	302,253
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	348,243	274,067
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	$ 24,090	28,186
Fair Value, Recurring [Member] | Other Debt Obligations [Member]
Securities available for sale		1,648
Fair Value, Recurring [Member] | Other Debt Obligations [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale		0
Fair Value, Recurring [Member] | Other Debt Obligations [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale		1,648
Fair Value, Recurring [Member] | Other Debt Obligations [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale		$ 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, 2021	Dec. 31, 2020
Assets measured on a nonrecurring basis	$ 20,176	$ 21,208
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	20,176	21,208
Impaired Loans [Member]
Assets measured on a nonrecurring basis	18,749	11,755
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	18,749	11,755
Other Nonperforming Assets [Member]
Assets measured on a nonrecurring basis	1,427	9,453
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	$ 1,427	$ 9,453

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, 2021	Dec. 31, 2020
Minimum [Member]
Impaired Loans	0.10	0.10
Maximum [Member]
Impaired Loans	1	1
Weighted Average [Member]
Impaired Loans	0.20	0.19

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, 2021	Dec. 31, 2020
Financial Assets:
Securities	$ 1,021,061	$ 640,605
Other Equity Securities	16,619	12,693
Reported Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	295,419	323,283
Securities	1,021,061	640,605
Mortgage Loans Held for Sale	1,200	969
Loans - Net	3,160,496	2,969,331
Servicing Rights	1,403	1,439
Cash Value of BOLI	60,380	45,030
Other Equity Securities	16,619	12,693
Total	4,556,578	3,993,350
Financial Liabilities:
Deposits	4,077,283	3,616,679
Borrowings	187,590	105,990
Total	4,264,873	3,722,669
Estimate of Fair Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	295,419	323,283
Securities	1,021,061	640,605
Mortgage Loans Held for Sale	1,200	969
Loans - Net	3,121,433	2,969,619
Servicing Rights	1,775	1,439
Cash Value of BOLI	60,380	45,030
Other Equity Securities	16,619	12,693
Total	4,517,887	3,993,638
Financial Liabilities:
Deposits	4,078,558	3,623,253
Borrowings	195,998	127,171
Total	4,274,556	3,750,424
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Cash and Short-Term Investments	295,419	323,283
Securities	0	0
Mortgage Loans Held for Sale	0	0
Loans - Net	0	0
Servicing Rights	0	0
Cash Value of BOLI	0	0
Other Equity Securities	0	0
Total	295,419	323,283
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	976,971	595,265
Mortgage Loans Held for Sale	1,200	969
Loans - Net	0	0
Servicing Rights	1,775	1,439
Cash Value of BOLI	60,380	45,030
Other Equity Securities	0	0
Total	1,040,326	642,703
Financial Liabilities:
Deposits	0	0
Borrowings	195,998	127,171
Total	195,998	127,171
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Assets:
Cash and Short-Term Investments	0	0
Securities	44,090	45,340
Mortgage Loans Held for Sale	0	0
Loans - Net	3,121,433	2,969,619
Servicing Rights	0	0
Cash Value of BOLI	0	0
Other Equity Securities	16,619	12,693
Total	3,182,142	3,027,652
Financial Liabilities:
Deposits	4,078,558	3,623,253
Borrowings	0	0
Total	$ 4,078,558	$ 3,623,253

Note 26 - Subsequent Events - (

Note 26 - Subsequent Events - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets, Total	$ 4,726,378	$ 4,160,360
Deposits, Total	4,077,283	$ 3,616,679
Texas Citizens Bancshares, Inc. [Member]
Assets, Total	547,200
Loans and Leases Receivable, Gross, Total	359,100
Deposits, Total	$ 482,800

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, 2021	Dec. 31, 2020	May 01, 2020	Dec. 31, 2019	Dec. 31, 2018
Assets:
Other Assets	$ 11,105	$ 7,456
Total Assets	4,726,378	4,160,360
Liabilities:
Accrued Interest Payable	1,354	2,499
Subordinated Debt	81,427	25,000
Subordinated Debt - Trust Preferred Securities	5,000	5,000	$ 5,000
Other Liabilities	26,783	25,229
Total Liabilities	4,293,010	3,750,397
Shareholders' Equity:
Common Stock	20,400	20,621
Additional Paid-in Capital	292,271	299,540
Retained Earnings	121,874	79,174
Accumulated Other Comprehensive Income	(1,177)	10,628
Total Shareholders' Equity	433,368	409,963		$ 285,097	$ 260,058
Total Liabilities and Shareholders' Equity	4,726,378	4,160,360
Parent Company [Member]
Assets:
Cash	1,322	13,160
Investment in Subsidiaries	509,835	432,331
Fintech Funds	1,364	0
Other Assets	7,467	5,747
Total Assets	519,988	451,238
Liabilities:
Accrued Interest Payable	0	81
Short Term Borrowings	20	5,020
Long Term Borrowings	0	6,000
Subordinated Debt	81,427	25,000
Subordinated Debt - Trust Preferred Securities	5,155	5,155
Other Liabilities	18	19
Total Liabilities	86,620	41,275
Shareholders' Equity:
Common Stock	20,400	20,621
Additional Paid-in Capital	292,271	299,540
Retained Earnings	121,874	79,174
Accumulated Other Comprehensive Income	(1,177)	10,628
Total Shareholders' Equity	433,368	409,963
Total Liabilities and Shareholders' Equity	$ 519,988	$ 451,238

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest Income	$ 170,438	$ 149,755	$ 103,467
Interest Expense	16,554	22,109	23,269
Provision for Income Taxes	12,422	6,788	6,080
Equity in Undistributed Net Income of Subsidiaries	2,399	2,658	1,684
Net Income	52,136	29,994	23,772
Parent Company [Member]
Dividend Income From Subsidiaries	13,000	24,295	0
Interest Income	5	5	45
Interest Expense	3,793	2,135	1,688
Other Operating Expenses	4,374	5,943	2,138
Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries	4,838	16,222	(3,781)
Provision for Income Taxes	(1,916)	(1,905)	(783)
Income (Loss) before Equity in Undistributed Net Income of Subsidiaries	6,754	18,127	(2,998)
Equity in Undistributed Net Income of Subsidiaries	45,382	11,867	26,770
Net Income	$ 52,136	$ 29,994	$ 23,772