Business First Bancshares (BFST) 10-K 1 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 20, 2024	Jun. 30, 2023
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	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
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
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 357,400,000
Entity Common Stock, Shares Outstanding		25,356,393
Auditor Name	FORVIS, LLP
Auditor Firm ID	686
Auditor Location	Fort Worth, TX

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and Due from Banks	$ 226,110	$ 152,740
Federal Funds Sold	151,134	15,606
Securities Available for Sale, at Fair Values (Amortized Cost of $963,978 at December 31, 2023 and $985,599 at December 31, 2022)	879,571	890,751
Loans and Lease Receivable, Net of Allowance for Loan Losses of $40,414 and $38,178 at December 31, 2023 and 2022, respectively	4,952,371	4,567,998
Premises and Equipment, Net	69,480	63,177
Accrued Interest Receivable	29,916	25,666
Other Equity Securities	33,942	37,467
Other Real Estate Owned	1,685	1,372
Cash Value of Life Insurance	96,478	91,958
Deferred Taxes	27,323	31,194
Goodwill	88,391	88,543
Core Deposit and Customer Intangible	11,895	14,042
Other Assets	15,419	9,642
Total Assets	6,584,550	5,990,460
Deposits:
Noninterest Bearing	1,299,090	1,549,381
Interest Bearing	3,949,700	3,270,964
Total Deposits	5,248,790	4,820,345
Federal Funds Purchased	0	14,057
Securities Sold Under Agreements to Repurchase	18,885	20,208
Bank Term Funding Program	300,000	0
Federal Home Loan Bank Borrowings	211,198	410,100
Subordinated Debt	99,990	110,749
Subordinated Debt - Trust Preferred Securities	5,000	5,000
Accrued Interest Payable	14,841	2,092
Other Liabilities	41,587	27,428
Total Liabilities	5,940,291	5,409,979
Commitments and Contingencies (See Notes 19 and 22)
Shareholders' Equity:
Preferred Stock, No Par Value; 5,000,000 Shares Authorized; 72,010 Shares ($1,000 Liquidation Preference) Issued and Outstanding at both December 31, 2023 and 2022	71,930	71,930
Common Stock, $1 Par Value; 50,000,000 Shares Authorized; 25,351,809 and 25,110,313 Shares Issued and Outstanding at December 31, 2023 and 2022, respectively	25,352	25,110
Additional Paid-in Capital	397,447	393,690
Retained Earnings	216,115	163,955
Accumulated Other Comprehensive Loss	(66,585)	(74,204)
Total Shareholders' Equity	644,259	580,481
Total Liabilities and Shareholders' Equity	6,584,550	5,990,460
Mortgage Receivable [Member]
Mortgage Loans Held for Sale	$ 835	$ 304

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale, Amortized Cost	$ 963,978	$ 985,599
Financing receivable, allowance for credit losses	$ 40,414	$ 38,178
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	72,010	72,010
Preferred stock, Liquidation Preference	$ 1,000	$ 1,000
Preferred Stock, Shares Outstanding (in shares)	72,010	72,010
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)	25,351,809	25,110,313
Common stock, shares outstanding (in shares)	25,351,809	25,110,313

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest Income:
Interest and Fees on Loans	$ 323,327	$ 218,032	$ 156,791
Interest and Dividends on Non-taxable Securities	4,340	4,131	4,274
Interest and Dividends on Taxable Securities	15,785	12,372	9,246
Interest on Federal Funds Sold and Due From Banks	9,875	1,579	127
Total Interest Income	353,327	236,114	170,438
Interest Expense:
Interest on Deposits	106,908	24,413	12,183
Interest on Borrowings	31,290	12,124	4,371
Total Interest Expense	138,198	36,537	16,554
Net Interest Income	215,129	199,577	153,884
Provision for Credit Losses	4,483	10,886	8,047
Net Interest Income after Provision for Credit Losses	210,646	188,691	145,837
Other Income:
Service Charges on Deposit Accounts	9,704	8,272	6,813
Gain (Loss) on Sales of Securities	(2,565)	(48)	378
Gain on Sales of Loans	1,972	574	10,117
Other Income	27,531	20,512	18,474
Total Other Income	36,642	29,310	35,782
Other Expenses:
Salaries and Employee Benefits	90,611	85,222	65,825
Occupancy and Equipment Expense	20,859	19,367	15,750
Other Expenses	45,232	44,820	35,486
Total Other Expenses	156,702	149,409	117,061
Income Before Income Taxes	90,586	68,592	64,558
Provision for Income Taxes	19,543	14,337	12,422
Net Income	71,043	54,255	52,136
Preferred Stock Dividends	5,401	1,350	0
Net Income Available to Common Shareholders	$ 65,642	$ 52,905	$ 52,136
Earnings Per Common Share:
Basic (in dollars per share)	$ 2.62	$ 2.34	$ 2.54
Diluted (in dollars per share)	$ 2.59	$ 2.32	$ 2.53

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Consolidated Net Income	$ 71,043	$ 54,255	$ 52,136
Other Comprehensive Income (Loss):
Unrealized Gain (Loss) on AFS Investment Securities	13,006	(93,418)	(14,985)
Unrealized Gain (Loss) on Share of Other Equity Investments	(782)	874	(336)
Investment Securities Included in Net Income	(2,565)	(48)	378
Income Tax Effect	(2,040)	19,565	3,138
Other Comprehensive Income (Loss)	7,619	(73,027)	(11,805)
Consolidated Comprehensive Income (Loss)	$ 78,662	$ (18,772)	$ 40,331

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Preferred Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Preferred Stock [Member]	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, 2020							$ 0	$ 20,621	$ 299,540	$ 79,174	$ 10,628	$ 409,963
Net Income							0	0	0	52,136	0	52,136
Other Comprehensive income (Loss)							0	0	0	0	(11,805)	(11,805)
Cash Dividends Declared on common stock							0	0	0	(9,436)	0	(9,436)
Stock Issuance							0	262	3,302	0	0	3,564
Stock Based Compensation Cost							0	97	2,764	0	0	2,861
Surrendered Shares of Options Exercised							0	(105)	(2,887)	0	0	(2,992)
Stock Repurchase							0	(475)	(10,448)	0	0	(10,923)
Balance at End of Year at Dec. 31, 2021							0	20,400	292,271	121,874	(1,177)	433,368
Net Income							0	0	0	54,255	0	54,255
Other Comprehensive income (Loss)							0	0	0	0	(73,027)	(73,027)
Cash Dividends Declared on common stock							0	0	0	(10,824)	0	(10,824)
Stock Issuance							0	4,636	98,899	0	0	103,535
Stock Based Compensation Cost							0	119	3,577	0	0	3,696
Surrendered Shares of Options Exercised							0	(45)	(1,057)	0	0	(1,102)
Cash Dividends Declared on Preferred Stock							0	0	0	(1,350)	0	(1,350)
Preferred Stock Issuance, Net of Issuance Costs							71,930	0	0	0	0	71,930
Balance at End of Year (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ 0	$ 0	$ 0	$ (827)	$ 0	$ (827)
Balance at End of Year at Dec. 31, 2022							71,930	25,110	393,690	163,955	(74,204)	580,481
Net Income							0	0	0	71,043	0	71,043
Other Comprehensive income (Loss)							0	0	0	0	7,619	7,619
Cash Dividends Declared on common stock							0	0	0	(12,655)	0	(12,655)
Stock Based Compensation Cost							0	242	3,757	0	0	3,999
Cash Dividends Declared on Preferred Stock							0	0	0	(5,401)	0	(5,401)
Balance at End of Year at Dec. 31, 2023							$ 71,930	$ 25,352	$ 397,447	$ 216,115	$ (66,585)	$ 644,259

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash dividends declared, per share, common stock (in dollars per share)	$ 0.5	$ 0.48	$ 0.46
Cash dividends declared, per share, preferred stock (in dollars per share)	$ 75	$ 18.75

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash Flows From Operating Activities:
Consolidated Net Income	$ 71,043	$ 54,255	$ 52,136
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Provision for Credit Losses	4,483	10,886	8,047
Depreciation and Amortization	4,670	4,818	4,163
Net Accretion of Purchase Accounting Adjustments	(7,615)	(7,949)	(7,122)
Stock Based Compensation Cost	3,999	3,696	2,861
Net Amortization of Securities	4,197	6,005	7,021
(Gain) Loss on Sales of Securities	2,565	48	(378)
Gain on Sale Loans	(671)	(398)	(9,179)
Income on Other Equity Securities	(3,045)	(1,554)	(2,399)
(Gain) Loss on Sale of Other Real Estate Owned, Net of Writedowns	(214)	92	1,404
Increase in Cash Value of Life Insurance	(2,247)	(1,931)	(1,396)
Deferred Income Tax Expense (Benefit)	(2,052)	(1,368)	586
Gain on Sale of Branch	(945)	0	(492)
Changes in Assets and Liabilities:
(Increase) Decrease in Accrued Interest Receivable	(4,250)	(3,466)	4,298
(Increase) Decrease in Other Assets	(1,683)	6,075	(3,500)
Increase (Decrease) in Accrued Interest Payable	12,749	519	(1,145)
Increase (Decrease) in Other Liabilities	11,443	(151)	1,538
Net Cash Provided by Operating Activities	92,427	69,577	56,443
Cash Flows From Investing Activities:
Purchases of Securities Available for Sale	(131,038)	(102,809)	(528,059)
Proceeds from Maturities / Sales of Securities Available for Sale	91,981	38,951	29,945
Proceeds from Paydowns of Securities Available for Sale	53,916	95,019	96,408
Net Cash Received (Paid) in Acquisition	0	163,460	(7,256)
Net Cash Paid in Sale of Branch	(14,506)	0	(13,727)
Purchases of Other Equity Securities	(15,573)	(22,670)	(4,438)
Redemption of Other Equity Securities	21,361	10,327	2,575
Purchase of Life Insurance	(2,273)	(18,000)	(15,928)
Proceeds from Death Benefit of Cash Value of Life Insurance	0	499	1,974
Proceeds from Sale of SBA PPP Loans	0	0	243,607
Net Increase in Loans	(379,073)	(1,070,354)	(431,236)
Net Purchases of Premises and Equipment	(11,648)	(7,781)	(3,971)
Loss on Disposal of Premises and Equipment	0	717	4
Proceeds from Sales of Other Real Estate	1,240	682	7,640
Net (Increase) Decrease in Federal Funds Sold	(135,528)	211,438	(52,892)
Net Cash Used in Investing Activities	(521,141)	(700,521)	(675,354)
Cash Flows From Financing Activities:
Net Increase in Deposits	444,780	265,827	480,124
Net Increase (Decrease) in Securities Sold Under Agreements to Repurchase	(1,323)	1,087	(2,704)
Net Increase (Decrease) in Federal Funds Purchased	(14,057)	14,057	0
Net Advances (Repayments) on Federal Home Loan Bank Borrowings	(198,902)	327,203	39,022
Net Proceeds on Bank Term Funding Program	300,000	0	0
Net Proceeds (Repayments) from Short Term Borrowings	0	(11)	(5,000)
Net Repayments from Long Term Borrowings	0	0	(6,000)
Proceeds from Issuance of Subordinated Debt	0	0	52,500
Repayment of Subordinated Debt	(8,900)	0	0
Gain on Extinguishment of Debt	(1,458)	0	0
Proceeds from Issuance of Preferred Stock, Net of Issuance Costs	0	71,930	0
Proceeds from Issuance of Common Stock, Net of Issuance Costs	0	48,492	3,564
Surrendered Shares of Options Exercised	0	(1,102)	(2,992)
Repurchase of Common Stock	0	0	(10,923)
Payment of Dividends on Preferred Stock	(5,401)	(1,350)	0
Payment of Dividends on Common Stock	(12,655)	(10,824)	(9,436)
Net Cash Provided by Financing Activities	502,084	715,309	538,155
Net Increase (Decrease) in Cash and Cash Equivalents	73,370	84,365	(80,756)
Cash and Cash Equivalents at Beginning of Period	152,740	68,375	149,131
Cash and Cash Equivalents at End of Period	226,110	152,740	68,375
Supplemental Disclosures for Cash Flow Information:
Interest on Deposits	104,811	23,846	13,249
Interest on Borrowings	20,638	11,953	4,450
Income Tax Payments	16,095	13,550	15,711
Supplemental Schedule for Noncash Investing and Financing Activities:
Change in the Unrealized Gain (Loss) on Securities Available for Sale	10,441	(93,466)	(14,607)
Change in the Unrealized Gain (Loss) on Equity Securities	(782)	874	(336)
Change in Deferred Tax Effect on the Unrealized (Gain) Loss on Securities Available for Sale and Equity Securities	(2,040)	19,565	3,138
Transfer of Loans to Other Real Estate	1,339	719	1,420
Acquisitions:
Fair Value of Tangible Assets Acquired	0	531,510	1,343
Other Intangible Assets Acquired	0	3,875	4,300
Liabilities Assumed	0	508,991	6
Net Identifiable Assets Acquired Over Liabilities Assumed	0	26,394	5,637
Subordinated Debt Issued as Part of Consideration of Smith Shellnut Wilson	$ 0	$ 0	$ 3,927

Note 1 - Nature of Operations -

Note 1 - Nature of Operations - Summary of Significant Accounting Policies -	12 Months Ended
	Dec. 31, 2023
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, the Dallas/Fort Worth, Texas metroplex, and Houston, Texas. 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 March 22, 2021, b1BANK, April 1, 2021. March 31, 2021, On March 1, 2022, February 28, 2022, 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, 2023 2022. 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, 2023 2022. 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, which are considered to be variable interest entities (“VIE”). Loans, including acquired loans Loans Loans are stated at principal amounts outstanding, adjusted for deferred fees, costs and fair value adjustments, in the case of acquired loans, less the allowance for loan losses. Interest on loans is accrued daily based on the principal outstanding. Deferred fees, costs and fair value adjustments for acquired loans 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 Prior to January 1, 2023, Acquired Loans Purchased loans acquired in a business combination are initially recorded at their estimated fair value as of the acquisition date. Subsequent to acquisition, acquired loans are accounted for based upon a determination of whether they were purchased with more-than insignificant amount of credit deterioration (“PCD”) or an insignificant (“non-PCD”) amount of credit deterioration compared to origination. In either case, the difference between the estimated fair value of the acquired loan related to non-credit deterioration is treated as an adjustment to the contractual yield and accreted into interest income over the remaining life of the loan. Effective January 1, 2023, 2016 13, Financial Instrument Credit Losses (Topic 326 2016 13 Financial Instrument Credit Losses (Topic 324 2016 13, 310 - 20 , Nonrefundable Fees and Other Costs 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality ( 310 - 30” ). Allowance for Credit Losses Allowance for Loan Losses Effective January 1, 2023, January 1, 2023, The allowance for credit losses is increased through provisions charged to earnings and reduced by net charge-offs, inclusive of recoveries. Management evaluates the appropriateness of the allowance for credit losses on a quarterly basis. The allowance considers expected losses for the remaining lives of the applicable assets. The Company subscribes to a third one one not The allowance recorded for credit losses utilizes forward-looking expected loss models to consider a variety of factors affecting lifetime credit losses. These factors include loan and borrower characteristics, such as internal risk ratings, delinquency status, collateral type and available valuation information, and the remaining term of the loan, adjusted for expected prepayments, with loans sharing risk characteristics grouped into pools to estimate expected losses. Where loans do not The allowance recorded for individually evaluated loans is based on an analysis utilizing expected cash flows discounted using the original effective interest rate, the observable market price of the loan, or, when repayment is expected through the sale of collateral, the fair value of the collateral, less selling costs, for collateral-dependent loans. Prior to the adoption of ASU 2016 13, 310, 450, Allowance for loans acquired with credit deterioration Beginning January 1, 2023, not Allowance for unfunded credit commitments The Company also assesses the credit risk associated with off-balance sheet loan commitments and letters of credit. The liability for off-balance sheet credit exposure related to loan commitments and other credit guarantees is included in other liabilities. Therefore business processes and credit risks associated with unfunded credit commitments are essentially the same as for loans, the Company utilizes similar processes to estimate its liability for unfunded credit commitments, adjusted for an expectation of the actual utilization of the committed credit facility. Allowance on investment securities The allowance for credit losses encompasses potential expected credit losses related to the securities portfolio for credit losses. The assessment includes reviewing historical loss data for both our portfolio and similar types of investment securities to develop an estimate for the current securities portfolio. Additionally, our review of the securities portfolio for expected credit losses includes an evaluation of factors including the security issuer bond ratings, delinquency status, insurance or other available credit support, as well as our expectations of the forecasted economic outlook relevant to these securities, and our ability and intent to hold the security over a period of time sufficient to recover its value up to the amortized cost basis. The results of the analysis are evaluated quarterly to confirm that credit loss estimates are appropriate for the securities portfolio. Based on our assessments, expected credit losses on the investment securities portfolio as of December 31, 2023, no Prior to the adoption of ASU 2016 13, January 1, 2023, Accrued Interest The Company has elected to exclude accrued interest receivable from the amortized cost basis on its loan and debt securities portfolio. The Company has also elected to not no 90 90 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, 2023 2022, not The Company files income tax returns in the U.S. federal jurisdiction and applicable states. With few exceptions, the Company is no 2020. 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 due from banks. 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, 2023, 2022 2021, 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 2023 Effective January 1, 2023, 2016 13, Financial Instrument Credit Losses (Topic 326 January 1, 2023, January 1, 2023, January 1, 2023, Upon adoption of the guidance on January 1, 2023, b1BANK not not The adoption of this guidance did not The Company also adopted ASU 2022 02, Financial Instruments Credit Losses (Topic 326 Troubled Debt Restructurings and Vintage Disclosures January 1, 2023. not Accounting Standards Not ASU No. 2023 09, Income Taxes (Topic 740 2023 09 2023 09 2023 09 January 1, 2025, 2023 09 not

Note 2 - Reclassifications -

Note 2 - Reclassifications -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Reclassifications [Text Block]	Note 2 Reclassifications Certain reclassifications may 2023. Specifically for the adoption of CECL, prior to January 1, 2023, 2016 13 326 January 1, 2023. January 1, 2023 These reclassifications have no

Note 3 - Mergers and Acquisitio

Note 3 - Mergers and Acquisitions -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 3 Mergers and Acquisitions Texas Citizens Bancorp, Inc. On March 1, 2022, October 20, 2021, March 1, 2022, b1BANK. February 28, 2022, The following table reflects the consideration paid for TCBI’s net assets and the identifiable assets purchased and liabilities assumed at their fair values as of March 1, 2022. Cost and Allocation of Purchase Price for Texas Citizens Bancorp, Inc. (TCBI): (Dollars in thousands, except per share data) Purchase Price: Shares Issued to TCBI's Shareholders on March 1, 2022 2,069,532 Closing Stock Price on February 28, 2022 $ 26.19 Total Stock Issued $ 54,201 Other Consideration, Including Equity Awards 842 Total Purchase Price $ 55,043 Net Assets Acquired: Cash and Cash Equivalents $ 163,460 Securities Available for Sale 370 Loans and Leases Receivable 338,027 Premises and Equipment, Net 2,776 Cash Value of Life Insurance 12,146 Core Deposit Intangible 3,875 Other Assets 14,731 Total Assets 535,385 Deposits 477,277 Borrowings 30,708 Other Liabilities 1,006 Total Liabilities 508,991 Net Assets Acquired 26,394 Goodwill Resulting from Merger $ 28,649 The Company has recorded approximately $236,000 and $5.2 million of acquisition-related costs within merger and conversion-related expenses and salaries and benefits for the years ended December 31, 2023 2022, 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: Pro forma tables for TCBI were impractical to include due to the cost versus benefit of including such disclosures. Smith Shellnut Wilson, LLC On April 1, 2021, b1BANK, March 22, 2021. 11, March 31, 2021,

Note 4 - Earnings Per Common Sh

Note 4 - Earnings Per Common Share -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 4 Earnings per Common Share Basic earnings per common 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, 2023 2022 2021 (Dollars in thousands, except per share data) Numerator: Net Income $ 71,043 $ 54,255 $ 52,136 Less: Preferred Stock Dividends 5,401 1,350 - Net Income Available to Common Shares $ 65,642 $ 52,905 $ 52,136 Denominator: Weighted Average Common Shares Outstanding 25,079,106 22,633,478 20,502,249 Dilutive Effect of Stock Options and Restricted Stock Awards 217,094 184,015 132,032 Weighted Average Dilutive Common Shares 25,296,200 22,817,493 20,634,281 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 2.62 $ 2.34 $ 2.54 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 2.59 $ 2.32 $ 2.53

Note 5 - Cash and Due From Bank

Note 5 - Cash and Due From Bank -	12 Months Ended
	Dec. 31, 2023
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, 2023 2022.

Note 6 - Securities -

Note 6 - Securities -	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 December 31, 2023 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Treasury Securities $ 17,690 $ - $ 1,451 $ 16,239 U.S. Government Agencies 10,258 - 848 9,410 Corporate Securities 49,609 - 5,770 43,839 Mortgage-Backed Securities 555,148 976 49,814 506,310 Municipal Securities 331,273 298 27,798 303,773 Total Securities Available for Sale $ 963,978 $ 1,274 $ 85,681 $ 879,571 December 31, 2022 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Treasury Securities $ 32,783 $ - $ 2,668 $ 30,115 U.S. Government Agencies 50,288 - 2,916 47,372 Corporate Securities 48,475 25 2,496 46,004 Mortgage-Backed Securities 506,671 267 55,213 451,725 Municipal Securities 347,382 11 31,858 315,535 Total Securities Available for Sale $ 985,599 $ 303 $ 95,151 $ 890,751 The following tables present a summary of securities with gross unrealized losses and fair values at December 31, 2023 2022, December 31, 2023 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 $ - $ - $ 16,239 $ 1,451 $ 16,239 $ 1,451 U.S. Government Agencies - - 9,410 848 9,410 848 Corporate Securities 7,529 362 36,106 5,408 43,635 5,770 Mortgage-Backed Securities 21,436 895 375,891 48,919 397,327 49,814 Municipal Securities 8,013 63 270,467 27,735 278,480 27,798 Total Securities Available for Sale $ 36,978 $ 1,320 $ 708,113 $ 84,361 $ 745,091 $ 85,681 December 31, 2022 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 $ 9,702 $ 374 $ 20,413 $ 2,294 $ 30,115 $ 2,668 U.S. Government Agencies 24,405 595 22,967 2,321 47,372 2,916 Corporate Securities 19,564 1,359 6,385 1,137 25,949 2,496 Mortgage-Backed Securities 115,692 7,473 324,043 47,740 439,735 55,213 Municipal Securities 143,035 10,206 131,944 21,652 274,979 31,858 Total Securities Available for Sale $ 312,398 $ 20,007 $ 505,752 $ 75,144 $ 818,150 $ 95,151 As of December 31, 2023, no not not not not For the period ended December 31, 2022, not no December 31, 2022. The amortized cost and fair values of securities available for sale as of December 31, 2023 may may Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 17,287 $ 17,126 One to Five Years 181,791 171,117 Over Five to Ten Years 384,160 349,660 Over Ten Years 380,740 341,668 Total Securities Available for Sale $ 963,978 $ 879,571 Securities available for sale with a fair value of $629.7 million and $482.7 million, respectively, were pledged as collateral on public deposits and for other purposes as required or permitted by law as of December 31, 2023 2022. At December 31, 2023 2022, There were $9,000 and $593,000 realized gross gains from sales or redemptions of securities for the years ended December 31, 2022 2021, December 31, 2023. December 31, 2023, 2022 2021, Other Equity Securities and VIEs 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 $14.8 million and $19.7 million, respectively, at December 31, 2023 2022. December 31, 2023 2022. December 31, 2023 2022. December 31, 2022. VIEs are legal entities that either do not not not not Small Business Investment Companies (“SBIC”) and financial technology (“Fintech”) funds at December 31, 2023 2022 December 31, 2023 2022 (Dollars in thousands) McLarty Capital Partners SBIC, L.P. $ 457 $ 878 McLarty Capital Partners SBIC II, L.P. 2,520 2,437 Firmament Capital Partners SBIC III, L.P. 1,870 1,787 Firmament Capital Partners SBIC IV, L.P. 493 - Bluehenge Capital Secured Debt SBIC, L.P. 3,220 3,934 Bluehenge Capital Secured Debt SBIC II, L.P. 1,146 296 New Louisiana Agnel Fund 2, LLC 49 49 Pharos Capital Partners IV-A, L.P. 457 356 Valesco Fund II, LP 1,227 1,147 Valesco Fund III, LP 37 - GP Capital Partners, LP 624 277 BankTech Ventures, LP 284 77 Jam Fintop BankTech, LP 531 340 Ledyard Capital Managers, LLC 769 928 Mendon Ventures Banktech Fund I, LP 1,308 896 Castle Creek Launchpad Fund I, LP 607 211 Work America Capital Fund I, LP 425 629 $ 16,024 $ 14,242

Note 7 - Loans and the Allowanc

Note 7 - Loans and the Allowance for Loan Losses -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Financing Receivables [Text Block]	Note 7 Loans and the Allowance for Loan Losses Loans receivable at December 31, 2023 2022 December 31, 2023 2022 (Dollars in thousands) Real estate loans: Commercial $ 2,217,928 $ 2,020,406 Construction 669,798 722,074 Residential 682,394 656,378 Total real estate loans 3,570,120 3,398,858 Commercial 1,358,838 1,153,873 Consumer and other 63,827 53,445 Total loans held for investment 4,992,785 4,606,176 Less: Allowance for loan losses (40,414 ) (38,178 ) Net loans $ 4,952,371 $ 4,567,998 The performing 1 4 December 31, 2023 2022. December 31, 2023. Net deferred loan origination fees were $12.6 million and $13.1 million at December 31, 2023 2022, December 31, 2023 2022, The Bank is the lead lender on participations sold, without recourse, to other financial institutions which amounts are not December 31, 2023 2022, December 31, 2023 2022, 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 credit 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. Portfolio Segments and Risk Factors The loan portfolio is disaggregated into portfolio segments and then further disaggregated into classes for certain disclosures. GAAP defines a portfolio segment as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses. A class is generally a disaggregation of a portfolio segment. The Company's loan portfolio segments are Real Estate, Commercial, and Consumer and Other. The classes and risk characteristics of each segment are discussed in more detail below. The segmentation and disaggregation of the portfolio is part of the ongoing credit monitoring process. Real Estate Portfolio Segment Real Estate: Commercial may Real Estate: Construction may Real Estate: Residential first second 1 4 Commercial Portfolio Segment Commercial may not may not Consumer and Other Portfolio Segment Consumer and other The following table sets forth, as of December 31, 2023, not not Allowance for Credit Losses and Recorded Investment in Loans Receivable December 31, 2023 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Consumer Commercial Construction Residential Commercial and Other Total Allowance for Loan Losses: Beginning Balance $ 14,702 $ 5,768 $ 5,354 $ 11,721 $ 633 $ 38,178 Adoption of ASU 2016-13 4,823 933 (365 ) (2,483 ) (248 ) 2,660 Beginning Balance After Adoption 19,525 6,701 4,989 9,238 385 40,838 Charge-offs (2,049 ) (36 ) (42 ) (2,813 ) (1,489 ) (6,429 ) Recoveries 26 1 18 672 327 1,044 Provision (Recovery) 174 (70 ) 520 3,327 1,010 4,961 Ending Balance $ 17,676 $ 6,596 $ 5,485 $ 10,424 $ 233 $ 40,414 Reserve for Unfunded Credit Commitments: Beginning Balance $ 220 $ 137 $ 13 $ 229 $ 6 $ 605 Adoption of ASU 2016-13 116 2,113 190 657 121 3,197 Beginning Balance After Adoption 336 2,250 203 886 127 3,802 Provision (Recovery) (130 ) (704 ) (26 ) 486 (104 ) (478 ) Ending Balance $ 206 $ 1,546 $ 177 $ 1,372 $ 23 $ 3,324 Total Allowance for Credit Losses $ 17,882 $ 8,142 $ 5,662 $ 11,796 $ 256 $ 43,738 Included within the above allowance are loans which management has individually evaluated to determine an allowance for credit losses. The following table summarizes, by segment, the loan balance and specific allowance allocation for those loans which have been individually evaluated. December 31, 2023 January 1, 2023 Loan Balance Specific Allocations Loan Balance Specific Allocations (Dollars in thousands) Real estate loans: Commercial $ 883 $ - $ 3,008 $ 1,915 Construction 2,334 513 1,424 513 Residential 1,533 - 1,558 3 Total real estate loans 4,750 513 5,990 2,431 Commercial - - 6,096 1,779 Consumer and other - - - - Total $ 4,750 $ 513 $ 12,086 $ 4,210 The following table sets forth, as of December 31, 2022 ( 2016 13 not not December 31, 2022 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Consumer Commercial Construction Residential Commercial and Other Total Allowance for Loan Losses: Beginning Balance $ 10,515 $ 4,498 $ 4,565 $ 9,016 $ 518 $ 29,112 Charge-offs (51 ) (16 ) (191 ) (2,139 ) (424 ) (2,821 ) Recoveries 50 25 20 739 167 1,001 Provision 4,188 1,261 960 4,105 372 10,886 Ending Balance $ 14,702 $ 5,768 $ 5,354 $ 11,721 $ 633 $ 38,178 Ending Balance: Individually Evaluated for Impairment $ 59 $ 21 $ 99 $ 2,020 $ 15 $ 2,214 Collectively Evaluated for Impairment $ 14,643 $ 5,747 $ 5,255 $ 9,701 $ 618 $ 35,964 Purchased Credit Impaired $ - $ - $ - $ - $ - $ - Loans Receivable: Ending Balance $ 2,020,406 $ 722,074 $ 656,378 $ 1,153,873 $ 53,445 $ 4,606,176 Ending Balance: Individually Evaluated for Impairment $ 3,053 $ 992 $ 4,028 $ 6,442 $ 192 $ 14,707 Collectively Evaluated for Impairment $ 1,989,831 $ 720,129 $ 637,195 $ 1,141,957 $ 52,570 $ 4,541,682 Purchased Credit Impaired $ 27,522 $ 953 $ 15,155 $ 5,474 $ 683 $ 49,787 Credit Quality Indicators We utilize a risk grading matrix to assign a risk grade to each of our commercial loans. Loans are graded on a scale of 10 80. 60, 70 The following table sets forth the credit quality indicators, disaggregated by loan segment, as of December 31, 2023: December 31, 2023 Criticized Pass (Risk Grade 10-45) Special Mention (Risk Grade 50) Substandard (Risk Grade 60) Doubtful (Risk Grade 70) Loss (Risk Grade 80) Total Current Period Charge- offs (Dollars in thousands) Real Estate: Commercial Originated in 2023 $ 228,902 $ - $ 84 $ - $ - $ 228,986 $ - Originated in 2022 751,649 1,909 - - - 753,558 - Originated in 2021 427,269 6,103 492 - - 433,864 357 Originated in 2020 151,848 3,551 8 - - 155,407 - Originated in 2019 149,946 5,556 372 932 - 156,806 1,447 Originated Prior to 2019 379,503 1,313 7,970 335 - 389,121 245 Revolving 99,723 226 237 - - 100,186 - Revolving Loans Converted to Term - - - - - - - Total Real Estate: Commercial $ 2,188,840 $ 18,658 $ 9,163 $ 1,267 $ - $ 2,217,928 $ 2,049 Real Estate: Construction Originated in 2023 $ 131,617 $ - $ - $ - $ - $ 131,617 $ - Originated in 2022 322,032 647 62 - - 322,741 - Originated in 2021 85,438 2,601 1,229 - - 89,268 - Originated in 2020 22,515 31 16 - - 22,562 - Originated in 2019 19,402 - 1,675 - - 21,077 1 Originated Prior to 2019 20,180 413 588 345 - 21,526 35 Revolving 60,612 395 - - - 61,007 - Revolving Loans Converted to Term - - - - - - - Total Real Estate: Construction $ 661,796 $ 4,087 $ 3,570 $ 345 $ - $ 669,798 $ 36 Real Estate: Residential Originated in 2023 $ 76,662 $ - $ - $ - $ - $ 76,662 $ - Originated in 2022 170,229 433 410 14 - 171,086 - Originated in 2021 98,329 - 708 - - 99,037 11 Originated in 2020 68,281 386 520 57 - 69,244 1 Originated in 2019 54,902 1,112 1,061 119 - 57,194 22 Originated Prior to 2019 97,716 1,230 6,000 299 - 105,245 7 Revolving 103,252 - 654 - - 103,906 1 Revolving Loans Converted to Term 20 - - - - 20 - Total Real Estate: Residential $ 669,391 $ 3,161 $ 9,353 $ 489 $ - $ 682,394 $ 42 Commercial Originated in 2023 $ 303,160 $ 1,439 $ 709 $ - $ - $ 305,308 $ - Originated in 2022 267,678 698 1,196 - - 269,572 247 Originated in 2021 136,291 5,483 928 16 - 142,718 25 Originated in 2020 48,990 448 921 42 - 50,401 49 Originated in 2019 21,137 584 640 231 - 22,592 1,632 Originated Prior to 2019 61,166 3,843 341 251 - 65,601 658 Revolving 499,642 2,128 573 28 - 502,371 202 Revolving Loans Converted to Term 275 - - - - 275 - Total Commercial $ 1,338,339 $ 14,623 $ 5,308 $ 568 $ - $ 1,358,838 $ 2,813 Consumer and Other Originated in 2023 $ 11,245 $ - $ - $ - $ - $ 11,245 $ 8 Originated in 2022 7,219 - 27 - - 7,246 78 Originated in 2021 3,372 - 55 - - 3,427 29 Originated in 2020 1,850 - 88 - - 1,938 11 Originated in 2019 2,359 - 40 - - 2,399 18 Originated Prior to 2019 18,280 - 92 - - 18,372 61 Revolving 18,814 100 160 - - 19,074 1,284 Revolving Loans Converted to Term 126 - - - - 126 - Total Consumer and Other $ 63,265 $ 100 $ 462 $ - $ - $ 63,827 $ 1,489 Total Loans $ 4,921,631 $ 40,629 $ 27,856 $ 2,669 $ - $ 4,992,785 $ 6,429 The following table sets forth the credit quality indicators, disaggregated by loan segment, as of December 31, 2022 ( 2016 13 December 31, 2022 Pass (Risk Grade 10-45) Special Mention (Risk Grade 50) Substandard (Risk Grade 60) Doubtful (Risk Grade 70) Total (Dollars in thousands) Real Estate Loans: Commercial $ 1,972,611 $ 35,054 $ 10,478 $ 2,263 $ 2,020,406 Construction 716,071 3,496 2,157 350 722,074 Residential 643,763 3,780 7,925 910 656,378 Total Real Estate Loans 3,332,445 42,330 20,560 3,523 3,398,858 Commercial 1,137,555 6,646 6,960 2,712 1,153,873 Consumer and Other 53,041 - 404 - 53,445 Total $ 4,523,041 $ 48,976 $ 27,924 $ 6,235 $ 4,606,176 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, 2023 2022, 90 December 31, 2023 2022, 90 The following tables provide an analysis of the aging of loans and leases as of December 31, 2023 December 31, 2022. December 31, 2022, not no December 31, 2023. 90 Aged Analysis of Past Due Loans Receivable December 31, 2023 (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Recorded Investment Over 90 Days Past Due and Still Accruing Real Estate Loans: Commercial $ 240 $ 536 $ 2,954 $ 3,730 $ 2,214,198 $ 2,217,928 $ 44 Construction 279 1,320 3,198 4,797 665,001 669,798 - Residential 1,792 1,207 4,058 7,057 675,337 682,394 20 Total Real Estate Loans 2,311 3,063 10,210 15,584 3,554,536 3,570,120 64 Commercial 1,101 71 1,622 2,794 1,356,044 1,358,838 52 Consumer and Other 280 252 188 720 63,107 63,827 11 Total $ 3,692 $ 3,386 $ 12,020 $ 19,098 $ 4,973,687 $ 4,992,785 $ 127 December 31, 2022 (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Recorded Investment Over 90 Days Past Due and Still Accruing Real Estate Loans: Commercial $ 1,491 $ 210 $ 1,681 $ 3,382 $ 2,017,024 $ 2,020,406 $ 98 Construction 320 41 638 999 721,075 722,074 - Residential 1,590 423 1,781 3,794 652,584 656,378 - Total Real Estate Loans 3,401 674 4,100 8,175 3,390,683 3,398,858 98 Commercial 1,183 1,934 2,186 5,303 1,148,570 1,153,873 222 Consumer and Other 295 28 182 505 52,940 53,445 15 Total $ 4,879 $ 2,636 $ 6,468 $ 13,983 $ 4,592,193 $ 4,606,176 $ 335 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, 2023 2022, not Upon adoption of ASU 2016 13, January 1, 2023. December 31, 2023, January 1, 2023, December 31, 2022, December 31, January 1, December 31, 2023 2023 2022 (Dollars in thousands) Real Estate Loans: Commercial $ 3,280 $ 5,847 $ 2,644 Construction 3,543 2,421 992 Residential 7,352 6,518 4,080 Total Real Estate Loans 14,175 14,786 7,716 Commercial 2,395 3,045 3,150 Consumer and Other 373 257 188 Total $ 16,943 $ 18,088 $ 11,054 Accrued interest receivable of $4.2 million and $5.4 million was outstanding as of December 31, 2023, December 31, 2022, 19 2020 2021. no At December 31, 2023 December 31, 2022,

Note 8 - Premises and Equipment

Note 8 - Premises and Equipment -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 8 Premises and Equipment Bank premises and equipment at December 31, 2023 2022 2023 2022 (Dollars in thousands) Land $ 7,545 $ 7,831 Buildings and Leasehold Improvements 56,513 52,167 Furniture and Equipment 35,252 33,913 Right of Use Asset 20,836 17,477 Total Bank Premises and Equipment 120,146 111,388 Less: Accumulated Depreciation (50,666 ) (48,211 ) Total Bank Premises and Equipment, net $ 69,480 $ 63,177 The provision for depreciation and amortization attributable to bank premises and equipment charged to operating expenses was $4.7 million, $4.8 million and $4.2 million for the years ended December 31, 2023, 2022 2021,

Note 9 - Goodwill and Other Int

Note 9 - Goodwill and Other Intangible Assets -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 9 Goodwill was recorded as a result of acquisitions. The carrying amount of goodwill as of December 31, 2023 2022 2023, 2022, October 1, 2023. not no December 31, 2023. 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, 2023 2022 2023 2022 (Dollars in thousands) Gross Carrying Amount $ 21,100 $ 17,225 Adjustment for Sale of Branch (50 ) - Acquired in TCBI Acquisition - 3,875 Less: Accumulated Amortization (9,155 ) (7,058 ) Net Carrying Amount $ 11,895 $ 14,042 Amortization expense on the core deposit and customer intangible assets totaled approximately $2.1 million, $2.0 million and $1.6 million during the years ended December 31, 2023, 2022 2021, December 31, (Dollars in thousands) 2024 $ 2,093 2025 1,885 2026 1,816 2027 1,816 2028 1,539 Thereafter 2,746 Total Core Deposit and Customer Intangible $ 11,895

Note 10 - Deposits -

Note 10 - Deposits -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 10 Deposits Deposit accounts at December 31, 2023 2022 2023 2022 (Dollars in thousands) Noninterest Bearing - DDA $ 1,299,090 $ 1,549,381 Noninterest Bearing Deposits 1,299,090 1,549,381 Interest Bearing - DDA 502,077 455,117 NOW and Super NOW Accounts 496,845 579,789 Money Market Accounts 1,425,808 1,136,597 Savings Accounts 223,871 312,884 Certificates of Deposit Over $250,000 623,336 279,781 Other Certificates of Deposit 677,763 506,796 Interest Bearing Deposits 3,949,700 3,270,964 Total Deposits $ 5,248,790 $ 4,820,345 Approximately 79.0% of certificates of deposit as of December 31, 2023 2024 2025 At December 31, 2023 2022, three December 31, 2023 2022, December 31, 2023 2022, December 31, 2023 2022,

Note 11 - Borrowings -

Note 11 - Borrowings -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 11 Borrowings The Bank had outstanding advances from the FHLB of $211.2 million and $410.1 million at December 31, 2023 2022, One fixed rate loan with an original principal balance of $60.0 million. The loan was made in 2021 December 31, 2023 December 31, 2022 November 2026. One fixed rate loan of $875,000 at both December 31, 2023, December 31, 2022, April 2025. One fixed rate loan of $25.0 million at December 31, 2023, July 2025. One fixed rate loan of $25.0 million at December 31, 2023, January 2026. One fixed rate loan of $25.0 million at December 31, 2023, July 2026. One fixed rate loan of $25.0 million at December 31, 2023, October 2028. October 2024. One fixed rate loan of $25.0 million at December 31, 2023, October 2030. October 2024. One fixed rate loan of $25.0 million at December 31, 2023, October 2033. October 2024. One fixed rate loan of $25.0 million at December 31, 2023, October 2033. October 2024. One fixed rate loan of $100.0 million at December 31, 2022, October 2027. October 2023 October 2023. One short term, seven December 31, 2022, January 2023. March 31, 2023, second 2023. 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 $1.8 billion at December 31, 2023 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, 2023 2022 December 31, 2022 not December 31, 2023. The Company had a line of credit with First National Banker’s Bank (“FNBB”) and was allowed to borrow on a revolving basis up to $5.0 million. This line of credit, established on November 3, 2021, 2022 not December 31, 2021. November 2022. not November, 2022. On March 12, 2023, one December 31, 2023. March 22, 2024. In December 2018, December 31, 2028 2033. December 31, 2023 2022 2 2028. In the Pedestal acquisition, the Company assumed Pedestal’s 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. On March 1, 2022, three April 11, 2028, April 11, 2023. December 13, 2028, December 13, 2023. third March 24, 2027. May 1, 2023 2023. December 31, 2023 2022.

Note 12 - Securities Sold Under

Note 12 - Securities Sold Under Agreements to Repurchase -	12 Months Ended
	Dec. 31, 2023
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, 2023 2022, one 2025 2041. December 31, 2023 2022,

Note 13 - Income Taxes -

Note 13 - Income Taxes -	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022 2021: 2023 2022 2021 (Dollars in thousands) Provision for Current Taxes - Federal $ 17,491 $ 12,969 $ 13,008 Provision (Credit) for Deferred Taxes 2,052 1,368 (586 ) Total Provision for Income Taxes $ 19,543 $ 14,337 $ 12,422 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, 2023, 2022 2021: 2023 2022 2021 (Dollars in thousands) Federal Statutory Income Tax $ 19,023 $ 14,404 $ 13,557 Tax Exempt Income (188 ) (690 ) (815 ) Stock Based Compensation 197 16 (220 ) Goodwill Write-off for Branch Sale 32 - 35 Other - Net 479 607 (135 ) Total Provision for Income Taxes $ 19,543 $ 14,337 $ 12,422 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: 2023 2022 (Dollars in thousands) State NOL $ 2,885 $ 2,285 State NOL Valuation Allowance (2,885 ) (2,285 ) Net Operating Loss Carryforward 583 1,700 Unrealized Loss on Securities 17,835 20,040 Acquired Loans Fair Market Value Adjustment 2,596 5,705 Allowance for Loan Losses 8,539 8,067 Lease Liability 4,472 3,731 Deferred Compensation 2,231 1,589 Stock Awards 1,277 1,135 Other 1,156 940 Deferred Tax Assets 38,689 42,907 Right of Use Asset 4,402 3,693 Core Deposit Intangible 2,513 2,967 Depreciation 2,409 2,512 Acquired Securities Difference in Basis 1,209 1,477 Other 833 1,064 Deferred Tax Liabilities 11,366 11,713 Net Deferred Tax Asset $ 27,323 $ 31,194 The Company acquired certain deferred tax attributes and liabilities as a result of a merger during 2015, may December 31, 2023 2033. 2019. 2022 may not 80% December 31, 2023,

Note 14 - Accumulated Other Com

Note 14 - Accumulated Other Comprehensive Income (Loss) -	12 Months Ended
	Dec. 31, 2023
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, 2023 2022: 2023 2022 (Dollars in thousands) Unrealized Gains (Losses) on AFS Investment Securities and Equity Method Investments: Balance at Beginning of Year $ (74,204 ) $ (1,177 ) Other Comprehensive Income (Loss) on AFS Investment Securities Before Reclassifications - Net of Tax 10,258 (73,679 ) Other Comprehensive Income (Loss) on Equity Method Investments - Net of Tax (616 ) 690 Reclassification Adjustment for Gains (Losses) on Sale of AFS Investment Securities Realized - Net of Tax (2,023 ) (38 ) Other Comprehensive Income (Loss) 7,619 (73,027 ) Balance at End of Year $ (66,585 ) $ (74,204 )

Note 15 - Shareholders' Equity

Note 15 - Shareholders' Equity and Regulatory Matters -	12 Months Ended
	Dec. 31, 2023
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 $0.50 per share and $0.48 per share for the years ended December 31, 2023 2022, December 31, 2023 December 31, 2022, September 1, 2022. Common Stock Repurchase Plan On October 22, 2020, December 31, 2021. not December 31, 2021 2020, On May 23, 2023, December 31, 2023. not not Preferred Stock On September 1, 2022, no first five 3 may not first five December 31, 2023 2022, 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, 2023 2022, As of December 31, 2023 2022, December 31, 2023 2022, 1 1, 1 no The following is a summary of the Company’s (consolidated) and the Bank’s actual capital amounts and ratios at December 31, 2023 2022. Business First Bancshares, Inc. (Consolidated) Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2023: Total Capital (to Risk-Weighted Assets) $ 754,990 12.85 % $ 470,215 8.00 % $ 587,769 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 614,975 10.46 % 352,661 6.00 % 470,215 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 538,045 9.15 % 264,496 4.50 % 382,050 6.50 % Tier 1 Leveraged Capital (to Average Assets) 614,975 9.52 % 258,407 4.00 % 323,008 5.00 % December 31, 2022: Total Capital (to Risk-Weighted Assets) $ 704,840 12.75 % $ 442,391 8.00 % $ 552,988 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 557,088 10.07 % 331,793 6.00 % 442,391 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 480,158 8.68 % 248,845 4.50 % 359,442 6.50 % Tier 1 Leveraged Capital (to Average Assets) 557,088 9.49 % 234,859 4.00 % 293,574 5.00 % To Be Well Capitalized Under For Capital Prompt Corrective b1BANK Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2023: Total Capital (to Risk-Weighted Assets) $ 730,117 12.43 % $ 469,751 8.00 % $ 587,188 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 686,379 11.69 % 352,313 6.00 % 469,751 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 686,379 11.69 % 264,235 4.50 % 381,672 6.50 % Tier 1 Leveraged Capital (to Average Assets) 686,379 10.63 % 258,203 4.00 % 322,754 5.00 % December 31, 2022: Total Capital (to Risk-Weighted Assets) $ 657,588 11.91 % $ 441,833 8.00 % $ 552,292 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 618,805 11.20 % 331,375 6.00 % 441,833 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 618,805 11.20 % 248,531 4.50 % 358,989 6.50 % Tier 1 Leveraged Capital (to Average Assets) 618,805 10.55 % 234,679 4.00 % 293,348 5.00 %

Note 16 - Stock Based Compensat

Note 16 - Stock Based Compensation -	12 Months Ended
	Dec. 31, 2023
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 December 31, 2022, March 1, 2022. may December 31, 2023, 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, 2023, 2022 2021, three December 31, 2023, 2022 2021, December 31, 2023, 2022 2021, December 31, 2023 The table below summarizes the restricted stock award activity for the period presented. Year Ended December 31, 2023 Year Ended December 31, 2022 Year Ended December 31, 2021 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 131,624 $ 24.45 94,245 $ 21.60 53,756 $ 24.49 Granted 280,101 20.29 141,646 26.34 111,687 20.73 Forfeited (2,738 ) 19.51 (6,709 ) 27.13 (989 ) 24.11 Earned and Issued (177,951 ) 16.97 (97,558 ) 24.20 (70,209 ) 22.43 Balance, at End of Period 231,036 $ 21.43 131,624 $ 24.45 94,245 $ 21.60 Stock Grants During the years ended December 31, 2022 2021, December 31, 2023 December 31, 2023, December 31, 2022, December 31, 2021. December 31, 2023 December 31, 2022 2021, Stock Options In 2006, ten 2006 December 22, 2016 no 2017 December 31, 2022. 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, 2023. The following is an analysis of the activity related to the stock options: Years Ended December 31, 2023 2022 2021 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 130,924 $ 18.59 113,547 $ 17.06 385,300 $ 14.67 Granted - - 143,908 22.01 - - Exercised (7,500 ) 17.11 (67,060 ) 19.93 (261,753 ) 13.62 Forfeited or Expired (2,816 ) 22.38 (59,471 ) 22.45 (10,000 ) 15.00 Outstanding Options, at End of Period 120,608 $ 18.59 130,924 $ 18.59 113,547 $ 17.06 Exercisable, at End of Period 111,032 $ 18.24 118,958 $ 18.18 113,547 $ 17.06 At December 31, 2023, December 31, 2023 2022

Note 17 - Employee Benefit Plan

Note 17 - Employee Benefit Plans -	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022 2021, 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, 2023 2022, December 31, 2023, 2022 2021,

Note 18 - Other Income and Expe

Note 18 - Other Income and Expenses -	12 Months Ended
	Dec. 31, 2023
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, 2023, 2022 2021: 2023 2022 2021 (Dollars in thousands) Debit Card and ATM Fee Income $ 6,590 $ 6,407 $ 6,199 Cash Value of Life Insurance Income 2,247 1,931 1,396 Fees and Brokerage Commissions 7,247 6,964 5,015 Pass-Through Income from SBIC Partnerships 1,946 1,347 2,615 Gain on Extinguishment of Debt 1,458 - - Gain on Sale of Branch 945 - 492 Swap Fee Income 964 - - Other 6,134 3,863 2,757 Total Other Income $ 27,531 $ 20,512 $ 18,474 An analysis of Other Expenses is as follows for the years ended December 31, 2023, 2022 2021: 2023 2022 2021 (Dollars in thousands) Advertising and Promotions $ 4,628 $ 3,949 $ 2,712 Communications 2,290 2,561 1,976 Ad Valorem Shares Tax 3,160 3,400 2,499 Data Processing Fees 9,034 8,358 8,137 Directors' Fees 1,079 972 790 Insurance 2,028 1,655 1,091 Legal and Professional Fees 3,173 2,359 2,679 Office Supplies and Printing 1,215 1,159 1,131 Regulatory Assessments 4,119 3,124 2,440 Taxes and Licenses 299 61 120 Merger and Conversion Costs 236 4,808 515 Other 13,971 12,414 11,396 Total Other Expenses $ 45,232 $ 44,820 $ 35,486

Note 19 - Financial Instruments

Note 19 - Financial Instruments With Off-balance-sheet Risk -	12 Months Ended
	Dec. 31, 2023
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 $1.2 billion and standby and commercial letters of credit of approximately $45.2 million at December 31, 2023. 7, December 31, 2023 2022,

Note 20 - Concentrations of Cre

Note 20 - Concentrations of Credit -	12 Months Ended
	Dec. 31, 2023
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 Louisiana, the Dallas / Fort Worth, Texas metroplex, and Houston, Texas. 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 $2.0 billion and $1.8 billion, which accounted for 39.8% and 39.7% of total loans held for investment at December 31, 2023 2022, December 31, 2023 2022, 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, 2023
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, 2023, 2022 2021, December 31, 2023 2022, Future minimum lease payments under these leases are as follows: December 31, (Dollars in thousands) 2024 $ 4,429 2025 3,693 2026 3,473 2027 3,362 2028 3,064 2029 and Thereafter 5,617 Total Future Minimum Lease Payments 23,638 Less Imputed Interest (2,474 ) Present Value of Lease Liabilities $ 21,164

Note 22 - Commitments -

Note 22 - Commitments -	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments Disclosure [Text Block]	Note 22 Commitments SBIC Capital Commitment The SBIC is a program initiated by the U.S. Small Business Administration ("SBA") in 1958 first The Bank has agreed to participate as an investor with McLarty Capital Partners SBIC, L.P. (“McLarty”), McLarty Capital Partners SBIC II, L.P. (“McLarty II”), Firmament Capital Partners SBIC III, L.P. (“Firmament III”), Firmament Capital Partners SBIC IV, L.P. (“Firmament IV”), Bluehenge Capital Secured Debt SBIC, L.P. (“Bluehenge”), Bluehenge Capital Secured Debt SBIC II, L.P. (“Bluehenge II”), New Louisiana Angel Fund 2, December 31, 2023 Total Capital Commitment Capital Called Remaining Unfunded Capital Commitment McLarty $ 2,000 $ 1,802 $ 198 McLarty II 2,500 2,222 278 Firmament III 2,500 1,873 627 Firmament IV 2,500 517 1,983 Bluehenge 2,500 2,312 188 Bluehenge II 2,500 1,188 1,312 New Louisiana 50 50 - Pharos 1,000 495 505 Valesco II 1,000 795 205 Valesco III 2,000 119 1,881 GP Capital 1,000 636 364 $ 19,550 $ 12,009 $ 7,541 Fintech Fund Commitment The Company has agreed to invest in certain Fintech funds. As part of the TCBI acquisition, the Company acquired investments in and committed to invest further in any remaining unfunded capital commitments in Work America Capital Fund I, LP and SBRE I, LLC. During the year ended December 31, 2022, December 31, 2023 Total Capital Commitment Capital Called Remaining Unfunded Capital Commitment BankTech Ventures, LP $ 500 $ 235 $ 265 Jam Fintop BankTech, LP 1,000 508 492 Ledyard Capital Managers, LLC 1,000 1,000 - Mendon Ventures Banktech Fund I, LP 1,500 1,355 145 Castle Creek Launchpad Fund I, LP 1,500 682 818 Work America Capital Fund I, LP 700 700 - $ 6,200 $ 4,480 $ 1,720 Federal Home Loan Bank Letters of Credit The Bank had outstanding letters of credit on behalf of others from the FHLB of $301.7 million and $173.7 million at December 31, 2023 2022, December 31, 2023 Twelve letters of credit totaling $93.2 million expire in January 2024. Four letters of credit totaling $162.7 million expire in February 2024. One letter of credit of $403,000 expires in March 2024. Eleven letters of credit totaling $28.9 million expire in April 2024. Nine letters of credit totaling $7.1 million expire in May 2024. Two letters of credit totaling $4.6 million expire in June 2024. Two letters of credit totaling $3.4 million expire in August 2024. One letter of credit of $251,000 expires in September 2024. Two letters of credit totaling $675,000 expire in November 2024. One letter of credit of $329,000 expires in December 2024.

Note 23 - Related Party Transac

Note 23 - Related Party Transactions -	12 Months Ended
	Dec. 31, 2023
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 $19.5 million and $66.8 million at December 31, 2023 2022, Related party deposits totaled $51.2 million and $58.0 million as of December 31, 2023 2022,

Note 24 - Fair Value of Financi

Note 24 - Fair Value of Financial Instruments -	12 Months Ended
	Dec. 31, 2023
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, 2023 2022. not Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2023 Available for Sale: U.S. Treasury Securities $ 16,239 $ - $ 16,239 $ - U.S. Government Agency Securities 9,410 - 9,410 - Corporate Securities 43,839 - 35,871 7,968 Mortgage-Backed Securities 506,310 - 506,310 - Municipal Securities 303,773 - 282,926 20,847 Loans Held for Sale 835 - 835 - Total $ 880,406 $ - $ 851,591 $ 28,815 December 31, 2022 Available for Sale: U.S. Treasury Securities $ 30,115 $ - $ 30,115 $ - U.S. Government Agency Securities 47,372 - 47,372 - Corporate Securities 46,004 - 27,004 19,000 Mortgage-Backed Securities 451,725 - 451,725 - Municipal Securities 315,535 - 280,767 34,768 Loans Held for Sale 304 - 304 - Total $ 891,055 $ - $ 837,287 $ 53,768 The Company reviews fair value hierarchy classifications on a quarterly basis. Changes in the Company’s ability to observe inputs to the valuation may 3 December 31, 2023. Municipal Corporate Securities Bonds (Dollars in thousands) Balance at December 31, 2022 $ 34,768 $ 19,000 Realized Gains (Losses) Included in Net Income - - Unrealized Losses Included in Other Comprehensive Loss (2,228 ) (1,532 ) Purchases - - Sales - - Maturities, Prepayments, and Calls (1,798 ) - Transfers Into Level 3 - - Transfers Out of Level 3 (9,895 ) (9,500 ) Balance at December 31, 2023 $ 20,847 $ 7,968 The following table provides quantitative information about significant unobservable inputs used in fair value measurements of Level 3 December 31, 2023. Estimated Valuation Unobservable Range of Fair Value Technique Inputs Discounts (Dollars in thousands) December 31, 2023 Municipal Securities $ 20,847 Present Value of Expected Future Cash Flow Model Liquidity Premium 1% Corporate Securities 7,968 Present Value of Expected Future Cash Flow Model Liquidity Premium 2% 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/individually evaluated 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, 2023 Assets: Impaired/Individually Evaluated Loans $ 4,750 $ - $ - $ 4,750 Other Nonperforming Assets 1,685 - - 1,685 Total $ 6,435 $ - $ - $ 6,435 December 31, 2022 Assets: Impaired Loans $ 16,816 $ - $ - $ 16,816 Other Nonperforming Assets 1,434 - - 1,434 Total $ 18,250 $ - $ - $ 18,250 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, 2023 2022 Carrying Total Amount Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2023 Financial Assets: Cash and Short-Term Investments $ 377,244 $ 377,244 $ 377,244 $ - $ - Securities 879,571 879,571 - 850,756 28,815 Loans Held for Sale 835 835 - 835 - Loans - Net 4,952,371 4,849,503 - - 4,849,503 Cash Value of BOLI 96,478 96,478 - 96,478 - Other Equity Securities 33,942 33,942 - - 33,942 Total $ 6,340,441 $ 6,237,573 $ 377,244 $ 948,069 $ 4,912,260 Financial Liabilities: Deposits $ 5,248,790 $ 5,243,326 $ - $ - $ 5,243,326 Borrowings 635,073 613,464 - 613,464 - Total $ 5,883,863 $ 5,856,790 $ - $ 613,464 $ 5,243,326 December 31, 2022 Financial Assets: Cash and Short-Term Investments $ 168,346 $ 168,346 $ 168,346 $ - $ - Securities 890,751 890,751 - 836,983 53,768 Loans Held for Sale 304 304 - 304 - Loans - Net 4,567,998 4,443,577 - - 4,443,577 Cash Value of BOLI 91,958 91,958 - 91,958 - Other Equity Securities 37,467 37,467 - - 37,467 Total $ 5,756,824 $ 5,632,403 $ 168,346 $ 929,245 $ 4,534,812 Financial Liabilities: Deposits $ 4,820,345 $ 4,810,263 $ - $ - $ 4,810,263 Borrowings 560,114 544,564 - 544,564 - Total $ 5,380,459 $ 5,354,827 $ - $ 544,564 $ 4,810,263

Note 25 - Litigation and Contin

Note 25 - Litigation and Contingencies -	12 Months Ended
	Dec. 31, 2023
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, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	Note 26 Subsequent Events The Company acquired Waterstone LSP, LLC ("Waterstone") on January 31, 2024.

Note 27 - Financial Statements

Note 27 - Financial Statements - Parent Company Only -	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 (Dollars in thousands) 2023 2022 Assets: Cash $ 12,382 $ 35,684 Investment in Subsidiaries 714,971 641,491 Fintech Funds 3,924 3,080 Goodwill 5,704 5,704 Income Taxes Receivable 10,840 8,739 Other Assets 1,610 1,794 Total Assets $ 749,431 $ 696,492 Liabilities: Accrued Interest Payable $ - $ 80 Subordinated Debt 99,990 110,749 Subordinated Debt - Trust Preferred Securities 5,155 5,155 Other Liabilities 27 27 Total Liabilities 105,172 116,011 Shareholders' Equity: Preferred Stock 71,930 71,930 Common Stock 25,352 25,110 Additional Paid-in Capital 397,447 393,690 Retained Earnings 216,115 163,955 Accumulated Other Comprehensive Income (Loss) (66,585 ) (74,204 ) Total Shareholders' Equity 644,259 580,481 Total Liabilities and Shareholders' Equity $ 749,431 $ 696,492 FOR THE YEARS ENDED DECEMBER 31, 2023, 2022 2021 (Dollars in thousands) 2023 2022 2021 Income: Dividend Income From Subsidiaries $ 13,000 $ 10,000 $ 13,000 Interest Income 19 13 5 Other Income 1,147 43 - Expenses: Interest Expense 5,753 5,477 3,793 Other Operating Expenses 6,102 6,097 4,374 Income (Loss) Before Income Taxes and Equity in Undistributed Net Income of Subsidiaries 2,311 (1,518 ) 4,838 Income Tax Benefit (2,059 ) (2,400 ) (1,916 ) Income Before Equity in Undistributed Net Income of Subsidiaries 4,370 882 6,754 Equity in Undistributed Net Income of Subsidiaries 66,673 53,373 45,382 Net Income 71,043 54,255 52,136 Preferred Stock Dividends 5,401 1,350 - Net Income Available to Common Shareholders $ 65,642 $ 52,905 $ 52,136

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. (a) Not (b) During the three December 31, 2023, no 10b5 1 10b5 1 408
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
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, the Dallas/Fort Worth, Texas metroplex, and Houston, Texas. 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 March 22, 2021, b1BANK, April 1, 2021. March 31, 2021, On March 1, 2022, February 28, 2022,
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, 2023 2022. 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, 2023 2022.
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, which are considered to be variable interest entities (“VIE”).
Financing Receivable [Policy Text Block]	Loans, including acquired loans Loans Loans are stated at principal amounts outstanding, adjusted for deferred fees, costs and fair value adjustments, in the case of acquired loans, less the allowance for loan losses. Interest on loans is accrued daily based on the principal outstanding. Deferred fees, costs and fair value adjustments for acquired loans 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 Prior to January 1, 2023, Acquired Loans Purchased loans acquired in a business combination are initially recorded at their estimated fair value as of the acquisition date. Subsequent to acquisition, acquired loans are accounted for based upon a determination of whether they were purchased with more-than insignificant amount of credit deterioration (“PCD”) or an insignificant (“non-PCD”) amount of credit deterioration compared to origination. In either case, the difference between the estimated fair value of the acquired loan related to non-credit deterioration is treated as an adjustment to the contractual yield and accreted into interest income over the remaining life of the loan. Effective January 1, 2023, 2016 13, Financial Instrument Credit Losses (Topic 326 2016 13 Financial Instrument Credit Losses (Topic 324 2016 13, 310 - 20 , Nonrefundable Fees and Other Costs 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality ( 310 - 30” ).
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Credit Losses Allowance for Loan Losses Effective January 1, 2023, January 1, 2023, The allowance for credit losses is increased through provisions charged to earnings and reduced by net charge-offs, inclusive of recoveries. Management evaluates the appropriateness of the allowance for credit losses on a quarterly basis. The allowance considers expected losses for the remaining lives of the applicable assets. The Company subscribes to a third one one not The allowance recorded for credit losses utilizes forward-looking expected loss models to consider a variety of factors affecting lifetime credit losses. These factors include loan and borrower characteristics, such as internal risk ratings, delinquency status, collateral type and available valuation information, and the remaining term of the loan, adjusted for expected prepayments, with loans sharing risk characteristics grouped into pools to estimate expected losses. Where loans do not The allowance recorded for individually evaluated loans is based on an analysis utilizing expected cash flows discounted using the original effective interest rate, the observable market price of the loan, or, when repayment is expected through the sale of collateral, the fair value of the collateral, less selling costs, for collateral-dependent loans. Prior to the adoption of ASU 2016 13, 310, 450, Allowance for loans acquired with credit deterioration Beginning January 1, 2023, not Allowance for unfunded credit commitments The Company also assesses the credit risk associated with off-balance sheet loan commitments and letters of credit. The liability for off-balance sheet credit exposure related to loan commitments and other credit guarantees is included in other liabilities. Therefore business processes and credit risks associated with unfunded credit commitments are essentially the same as for loans, the Company utilizes similar processes to estimate its liability for unfunded credit commitments, adjusted for an expectation of the actual utilization of the committed credit facility. Allowance on investment securities The allowance for credit losses encompasses potential expected credit losses related to the securities portfolio for credit losses. The assessment includes reviewing historical loss data for both our portfolio and similar types of investment securities to develop an estimate for the current securities portfolio. Additionally, our review of the securities portfolio for expected credit losses includes an evaluation of factors including the security issuer bond ratings, delinquency status, insurance or other available credit support, as well as our expectations of the forecasted economic outlook relevant to these securities, and our ability and intent to hold the security over a period of time sufficient to recover its value up to the amortized cost basis. The results of the analysis are evaluated quarterly to confirm that credit loss estimates are appropriate for the securities portfolio. Based on our assessments, expected credit losses on the investment securities portfolio as of December 31, 2023, no Prior to the adoption of ASU 2016 13, January 1, 2023, Accrued Interest The Company has elected to exclude accrued interest receivable from the amortized cost basis on its loan and debt securities portfolio. The Company has also elected to not no 90 90
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, 2023 2022, not The Company files income tax returns in the U.S. federal jurisdiction and applicable states. With few exceptions, the Company is no 2020. 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 due from banks.
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, 2023, 2022 2021,
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 2023 Effective January 1, 2023, 2016 13, Financial Instrument Credit Losses (Topic 326 January 1, 2023, January 1, 2023, January 1, 2023, Upon adoption of the guidance on January 1, 2023, b1BANK not not The adoption of this guidance did not The Company also adopted ASU 2022 02, Financial Instruments Credit Losses (Topic 326 Troubled Debt Restructurings and Vintage Disclosures January 1, 2023. not Accounting Standards Not ASU No. 2023 09, Income Taxes (Topic 740 2023 09 2023 09 2023 09 January 1, 2025, 2023 09 not

Note 3 - Mergers and Acquisit_2

Note 3 - Mergers and Acquisitions - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cost and Allocation of Purchase Price for Texas Citizens Bancorp, Inc. (TCBI): (Dollars in thousands, except per share data) Purchase Price: Shares Issued to TCBI's Shareholders on March 1, 2022 2,069,532 Closing Stock Price on February 28, 2022 $ 26.19 Total Stock Issued $ 54,201 Other Consideration, Including Equity Awards 842 Total Purchase Price $ 55,043 Net Assets Acquired: Cash and Cash Equivalents $ 163,460 Securities Available for Sale 370 Loans and Leases Receivable 338,027 Premises and Equipment, Net 2,776 Cash Value of Life Insurance 12,146 Core Deposit Intangible 3,875 Other Assets 14,731 Total Assets 535,385 Deposits 477,277 Borrowings 30,708 Other Liabilities 1,006 Total Liabilities 508,991 Net Assets Acquired 26,394 Goodwill Resulting from Merger $ 28,649

Note 4 - Earnings Per Common _2

Note 4 - Earnings Per Common Share - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended December 31, 2023 2022 2021 (Dollars in thousands, except per share data) Numerator: Net Income $ 71,043 $ 54,255 $ 52,136 Less: Preferred Stock Dividends 5,401 1,350 - Net Income Available to Common Shares $ 65,642 $ 52,905 $ 52,136 Denominator: Weighted Average Common Shares Outstanding 25,079,106 22,633,478 20,502,249 Dilutive Effect of Stock Options and Restricted Stock Awards 217,094 184,015 132,032 Weighted Average Dilutive Common Shares 25,296,200 22,817,493 20,634,281 Basic Earnings Per Common Share From Net Income Available to Common Shares $ 2.62 $ 2.34 $ 2.54 Diluted Earnings Per Common Share From Net Income Available to Common Shares $ 2.59 $ 2.32 $ 2.53

Note 6 - Securities - (Tables)

Note 6 - Securities - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	December 31, 2023 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Treasury Securities $ 17,690 $ - $ 1,451 $ 16,239 U.S. Government Agencies 10,258 - 848 9,410 Corporate Securities 49,609 - 5,770 43,839 Mortgage-Backed Securities 555,148 976 49,814 506,310 Municipal Securities 331,273 298 27,798 303,773 Total Securities Available for Sale $ 963,978 $ 1,274 $ 85,681 $ 879,571 December 31, 2022 (Dollars in thousands) Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Treasury Securities $ 32,783 $ - $ 2,668 $ 30,115 U.S. Government Agencies 50,288 - 2,916 47,372 Corporate Securities 48,475 25 2,496 46,004 Mortgage-Backed Securities 506,671 267 55,213 451,725 Municipal Securities 347,382 11 31,858 315,535 Total Securities Available for Sale $ 985,599 $ 303 $ 95,151 $ 890,751
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value [Table Text Block]	December 31, 2023 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 $ - $ - $ 16,239 $ 1,451 $ 16,239 $ 1,451 U.S. Government Agencies - - 9,410 848 9,410 848 Corporate Securities 7,529 362 36,106 5,408 43,635 5,770 Mortgage-Backed Securities 21,436 895 375,891 48,919 397,327 49,814 Municipal Securities 8,013 63 270,467 27,735 278,480 27,798 Total Securities Available for Sale $ 36,978 $ 1,320 $ 708,113 $ 84,361 $ 745,091 $ 85,681 December 31, 2022 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 $ 9,702 $ 374 $ 20,413 $ 2,294 $ 30,115 $ 2,668 U.S. Government Agencies 24,405 595 22,967 2,321 47,372 2,916 Corporate Securities 19,564 1,359 6,385 1,137 25,949 2,496 Mortgage-Backed Securities 115,692 7,473 324,043 47,740 439,735 55,213 Municipal Securities 143,035 10,206 131,944 21,652 274,979 31,858 Total Securities Available for Sale $ 312,398 $ 20,007 $ 505,752 $ 75,144 $ 818,150 $ 95,151
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Fair Cost Value (Dollars in thousands) Less Than One Year $ 17,287 $ 17,126 One to Five Years 181,791 171,117 Over Five to Ten Years 384,160 349,660 Over Ten Years 380,740 341,668 Total Securities Available for Sale $ 963,978 $ 879,571
Equity Method Investments [Table Text Block]	December 31, 2023 2022 (Dollars in thousands) McLarty Capital Partners SBIC, L.P. $ 457 $ 878 McLarty Capital Partners SBIC II, L.P. 2,520 2,437 Firmament Capital Partners SBIC III, L.P. 1,870 1,787 Firmament Capital Partners SBIC IV, L.P. 493 - Bluehenge Capital Secured Debt SBIC, L.P. 3,220 3,934 Bluehenge Capital Secured Debt SBIC II, L.P. 1,146 296 New Louisiana Agnel Fund 2, LLC 49 49 Pharos Capital Partners IV-A, L.P. 457 356 Valesco Fund II, LP 1,227 1,147 Valesco Fund III, LP 37 - GP Capital Partners, LP 624 277 BankTech Ventures, LP 284 77 Jam Fintop BankTech, LP 531 340 Ledyard Capital Managers, LLC 769 928 Mendon Ventures Banktech Fund I, LP 1,308 896 Castle Creek Launchpad Fund I, LP 607 211 Work America Capital Fund I, LP 425 629 $ 16,024 $ 14,242

Note 7 - Loans and the Allowa_2

Note 7 - Loans and the Allowance for Loan Losses - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2023 2022 (Dollars in thousands) Real estate loans: Commercial $ 2,217,928 $ 2,020,406 Construction 669,798 722,074 Residential 682,394 656,378 Total real estate loans 3,570,120 3,398,858 Commercial 1,358,838 1,153,873 Consumer and other 63,827 53,445 Total loans held for investment 4,992,785 4,606,176 Less: Allowance for loan losses (40,414 ) (38,178 ) Net loans $ 4,952,371 $ 4,567,998
Financing Receivable, Allowance for Credit Loss [Table Text Block]	December 31, 2023 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Consumer Commercial Construction Residential Commercial and Other Total Allowance for Loan Losses: Beginning Balance $ 14,702 $ 5,768 $ 5,354 $ 11,721 $ 633 $ 38,178 Adoption of ASU 2016-13 4,823 933 (365 ) (2,483 ) (248 ) 2,660 Beginning Balance After Adoption 19,525 6,701 4,989 9,238 385 40,838 Charge-offs (2,049 ) (36 ) (42 ) (2,813 ) (1,489 ) (6,429 ) Recoveries 26 1 18 672 327 1,044 Provision (Recovery) 174 (70 ) 520 3,327 1,010 4,961 Ending Balance $ 17,676 $ 6,596 $ 5,485 $ 10,424 $ 233 $ 40,414 Reserve for Unfunded Credit Commitments: Beginning Balance $ 220 $ 137 $ 13 $ 229 $ 6 $ 605 Adoption of ASU 2016-13 116 2,113 190 657 121 3,197 Beginning Balance After Adoption 336 2,250 203 886 127 3,802 Provision (Recovery) (130 ) (704 ) (26 ) 486 (104 ) (478 ) Ending Balance $ 206 $ 1,546 $ 177 $ 1,372 $ 23 $ 3,324 Total Allowance for Credit Losses $ 17,882 $ 8,142 $ 5,662 $ 11,796 $ 256 $ 43,738 December 31, 2022 (Dollars in thousands) Real Estate: Real Estate: Real Estate: Consumer Commercial Construction Residential Commercial and Other Total Allowance for Loan Losses: Beginning Balance $ 10,515 $ 4,498 $ 4,565 $ 9,016 $ 518 $ 29,112 Charge-offs (51 ) (16 ) (191 ) (2,139 ) (424 ) (2,821 ) Recoveries 50 25 20 739 167 1,001 Provision 4,188 1,261 960 4,105 372 10,886 Ending Balance $ 14,702 $ 5,768 $ 5,354 $ 11,721 $ 633 $ 38,178 Ending Balance: Individually Evaluated for Impairment $ 59 $ 21 $ 99 $ 2,020 $ 15 $ 2,214 Collectively Evaluated for Impairment $ 14,643 $ 5,747 $ 5,255 $ 9,701 $ 618 $ 35,964 Purchased Credit Impaired $ - $ - $ - $ - $ - $ - Loans Receivable: Ending Balance $ 2,020,406 $ 722,074 $ 656,378 $ 1,153,873 $ 53,445 $ 4,606,176 Ending Balance: Individually Evaluated for Impairment $ 3,053 $ 992 $ 4,028 $ 6,442 $ 192 $ 14,707 Collectively Evaluated for Impairment $ 1,989,831 $ 720,129 $ 637,195 $ 1,141,957 $ 52,570 $ 4,541,682 Purchased Credit Impaired $ 27,522 $ 953 $ 15,155 $ 5,474 $ 683 $ 49,787
Schedule of Financing Receivable and Allowances Individually Evaluated [Table Text Block]	December 31, 2023 January 1, 2023 Loan Balance Specific Allocations Loan Balance Specific Allocations (Dollars in thousands) Real estate loans: Commercial $ 883 $ - $ 3,008 $ 1,915 Construction 2,334 513 1,424 513 Residential 1,533 - 1,558 3 Total real estate loans 4,750 513 5,990 2,431 Commercial - - 6,096 1,779 Consumer and other - - - - Total $ 4,750 $ 513 $ 12,086 $ 4,210
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2023 Criticized Pass (Risk Grade 10-45) Special Mention (Risk Grade 50) Substandard (Risk Grade 60) Doubtful (Risk Grade 70) Loss (Risk Grade 80) Total Current Period Charge- offs (Dollars in thousands) Real Estate: Commercial Originated in 2023 $ 228,902 $ - $ 84 $ - $ - $ 228,986 $ - Originated in 2022 751,649 1,909 - - - 753,558 - Originated in 2021 427,269 6,103 492 - - 433,864 357 Originated in 2020 151,848 3,551 8 - - 155,407 - Originated in 2019 149,946 5,556 372 932 - 156,806 1,447 Originated Prior to 2019 379,503 1,313 7,970 335 - 389,121 245 Revolving 99,723 226 237 - - 100,186 - Revolving Loans Converted to Term - - - - - - - Total Real Estate: Commercial $ 2,188,840 $ 18,658 $ 9,163 $ 1,267 $ - $ 2,217,928 $ 2,049 Real Estate: Construction Originated in 2023 $ 131,617 $ - $ - $ - $ - $ 131,617 $ - Originated in 2022 322,032 647 62 - - 322,741 - Originated in 2021 85,438 2,601 1,229 - - 89,268 - Originated in 2020 22,515 31 16 - - 22,562 - Originated in 2019 19,402 - 1,675 - - 21,077 1 Originated Prior to 2019 20,180 413 588 345 - 21,526 35 Revolving 60,612 395 - - - 61,007 - Revolving Loans Converted to Term - - - - - - - Total Real Estate: Construction $ 661,796 $ 4,087 $ 3,570 $ 345 $ - $ 669,798 $ 36 Real Estate: Residential Originated in 2023 $ 76,662 $ - $ - $ - $ - $ 76,662 $ - Originated in 2022 170,229 433 410 14 - 171,086 - Originated in 2021 98,329 - 708 - - 99,037 11 Originated in 2020 68,281 386 520 57 - 69,244 1 Originated in 2019 54,902 1,112 1,061 119 - 57,194 22 Originated Prior to 2019 97,716 1,230 6,000 299 - 105,245 7 Revolving 103,252 - 654 - - 103,906 1 Revolving Loans Converted to Term 20 - - - - 20 - Total Real Estate: Residential $ 669,391 $ 3,161 $ 9,353 $ 489 $ - $ 682,394 $ 42 Commercial Originated in 2023 $ 303,160 $ 1,439 $ 709 $ - $ - $ 305,308 $ - Originated in 2022 267,678 698 1,196 - - 269,572 247 Originated in 2021 136,291 5,483 928 16 - 142,718 25 Originated in 2020 48,990 448 921 42 - 50,401 49 Originated in 2019 21,137 584 640 231 - 22,592 1,632 Originated Prior to 2019 61,166 3,843 341 251 - 65,601 658 Revolving 499,642 2,128 573 28 - 502,371 202 Revolving Loans Converted to Term 275 - - - - 275 - Total Commercial $ 1,338,339 $ 14,623 $ 5,308 $ 568 $ - $ 1,358,838 $ 2,813 Consumer and Other Originated in 2023 $ 11,245 $ - $ - $ - $ - $ 11,245 $ 8 Originated in 2022 7,219 - 27 - - 7,246 78 Originated in 2021 3,372 - 55 - - 3,427 29 Originated in 2020 1,850 - 88 - - 1,938 11 Originated in 2019 2,359 - 40 - - 2,399 18 Originated Prior to 2019 18,280 - 92 - - 18,372 61 Revolving 18,814 100 160 - - 19,074 1,284 Revolving Loans Converted to Term 126 - - - - 126 - Total Consumer and Other $ 63,265 $ 100 $ 462 $ - $ - $ 63,827 $ 1,489 Total Loans $ 4,921,631 $ 40,629 $ 27,856 $ 2,669 $ - $ 4,992,785 $ 6,429 December 31, 2022 Pass (Risk Grade 10-45) Special Mention (Risk Grade 50) Substandard (Risk Grade 60) Doubtful (Risk Grade 70) Total (Dollars in thousands) Real Estate Loans: Commercial $ 1,972,611 $ 35,054 $ 10,478 $ 2,263 $ 2,020,406 Construction 716,071 3,496 2,157 350 722,074 Residential 643,763 3,780 7,925 910 656,378 Total Real Estate Loans 3,332,445 42,330 20,560 3,523 3,398,858 Commercial 1,137,555 6,646 6,960 2,712 1,153,873 Consumer and Other 53,041 - 404 - 53,445 Total $ 4,523,041 $ 48,976 $ 27,924 $ 6,235 $ 4,606,176
Financing Receivable, Past Due [Table Text Block]	December 31, 2023 (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Recorded Investment Over 90 Days Past Due and Still Accruing Real Estate Loans: Commercial $ 240 $ 536 $ 2,954 $ 3,730 $ 2,214,198 $ 2,217,928 $ 44 Construction 279 1,320 3,198 4,797 665,001 669,798 - Residential 1,792 1,207 4,058 7,057 675,337 682,394 20 Total Real Estate Loans 2,311 3,063 10,210 15,584 3,554,536 3,570,120 64 Commercial 1,101 71 1,622 2,794 1,356,044 1,358,838 52 Consumer and Other 280 252 188 720 63,107 63,827 11 Total $ 3,692 $ 3,386 $ 12,020 $ 19,098 $ 4,973,687 $ 4,992,785 $ 127 December 31, 2022 (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Recorded Investment Over 90 Days Past Due and Still Accruing Real Estate Loans: Commercial $ 1,491 $ 210 $ 1,681 $ 3,382 $ 2,017,024 $ 2,020,406 $ 98 Construction 320 41 638 999 721,075 722,074 - Residential 1,590 423 1,781 3,794 652,584 656,378 - Total Real Estate Loans 3,401 674 4,100 8,175 3,390,683 3,398,858 98 Commercial 1,183 1,934 2,186 5,303 1,148,570 1,153,873 222 Consumer and Other 295 28 182 505 52,940 53,445 15 Total $ 4,879 $ 2,636 $ 6,468 $ 13,983 $ 4,592,193 $ 4,606,176 $ 335
Financing Receivable, Nonaccrual [Table Text Block]	December 31, January 1, December 31, 2023 2023 2022 (Dollars in thousands) Real Estate Loans: Commercial $ 3,280 $ 5,847 $ 2,644 Construction 3,543 2,421 992 Residential 7,352 6,518 4,080 Total Real Estate Loans 14,175 14,786 7,716 Commercial 2,395 3,045 3,150 Consumer and Other 373 257 188 Total $ 16,943 $ 18,088 $ 11,054

Note 8 - Premises and Equipme_2

Note 8 - Premises and Equipment - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	2023 2022 (Dollars in thousands) Land $ 7,545 $ 7,831 Buildings and Leasehold Improvements 56,513 52,167 Furniture and Equipment 35,252 33,913 Right of Use Asset 20,836 17,477 Total Bank Premises and Equipment 120,146 111,388 Less: Accumulated Depreciation (50,666 ) (48,211 ) Total Bank Premises and Equipment, net $ 69,480 $ 63,177

Note 9 - Goodwill and Other I_2

Note 9 - Goodwill and Other Intangible Assets - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2023 2022 (Dollars in thousands) Gross Carrying Amount $ 21,100 $ 17,225 Adjustment for Sale of Branch (50 ) - Acquired in TCBI Acquisition - 3,875 Less: Accumulated Amortization (9,155 ) (7,058 ) Net Carrying Amount $ 11,895 $ 14,042
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	December 31, (Dollars in thousands) 2024 $ 2,093 2025 1,885 2026 1,816 2027 1,816 2028 1,539 Thereafter 2,746 Total Core Deposit and Customer Intangible $ 11,895

Note 10 - Deposits - (Tables)

Note 10 - Deposits - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Summary of Deposits [Table Text Block]	2023 2022 (Dollars in thousands) Noninterest Bearing - DDA $ 1,299,090 $ 1,549,381 Noninterest Bearing Deposits 1,299,090 1,549,381 Interest Bearing - DDA 502,077 455,117 NOW and Super NOW Accounts 496,845 579,789 Money Market Accounts 1,425,808 1,136,597 Savings Accounts 223,871 312,884 Certificates of Deposit Over $250,000 623,336 279,781 Other Certificates of Deposit 677,763 506,796 Interest Bearing Deposits 3,949,700 3,270,964 Total Deposits $ 5,248,790 $ 4,820,345

Note 13 - Income Taxes - (Table

Note 13 - Income Taxes - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2023 2022 2021 (Dollars in thousands) Provision for Current Taxes - Federal $ 17,491 $ 12,969 $ 13,008 Provision (Credit) for Deferred Taxes 2,052 1,368 (586 ) Total Provision for Income Taxes $ 19,543 $ 14,337 $ 12,422
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2023 2022 2021 (Dollars in thousands) Federal Statutory Income Tax $ 19,023 $ 14,404 $ 13,557 Tax Exempt Income (188 ) (690 ) (815 ) Stock Based Compensation 197 16 (220 ) Goodwill Write-off for Branch Sale 32 - 35 Other - Net 479 607 (135 ) Total Provision for Income Taxes $ 19,543 $ 14,337 $ 12,422
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2023 2022 (Dollars in thousands) State NOL $ 2,885 $ 2,285 State NOL Valuation Allowance (2,885 ) (2,285 ) Net Operating Loss Carryforward 583 1,700 Unrealized Loss on Securities 17,835 20,040 Acquired Loans Fair Market Value Adjustment 2,596 5,705 Allowance for Loan Losses 8,539 8,067 Lease Liability 4,472 3,731 Deferred Compensation 2,231 1,589 Stock Awards 1,277 1,135 Other 1,156 940 Deferred Tax Assets 38,689 42,907 Right of Use Asset 4,402 3,693 Core Deposit Intangible 2,513 2,967 Depreciation 2,409 2,512 Acquired Securities Difference in Basis 1,209 1,477 Other 833 1,064 Deferred Tax Liabilities 11,366 11,713 Net Deferred Tax Asset $ 27,323 $ 31,194

Note 14 - Accumulated Other C_2

Note 14 - Accumulated Other Comprehensive Income (Loss) - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	2023 2022 (Dollars in thousands) Unrealized Gains (Losses) on AFS Investment Securities and Equity Method Investments: Balance at Beginning of Year $ (74,204 ) $ (1,177 ) Other Comprehensive Income (Loss) on AFS Investment Securities Before Reclassifications - Net of Tax 10,258 (73,679 ) Other Comprehensive Income (Loss) on Equity Method Investments - Net of Tax (616 ) 690 Reclassification Adjustment for Gains (Losses) on Sale of AFS Investment Securities Realized - Net of Tax (2,023 ) (38 ) Other Comprehensive Income (Loss) 7,619 (73,027 ) Balance at End of Year $ (66,585 ) $ (74,204 )

Note 15 - Shareholders' Equit_2

Note 15 - Shareholders' Equity and Regulatory Matters - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Business First Bancshares, Inc. (Consolidated) Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2023: Total Capital (to Risk-Weighted Assets) $ 754,990 12.85 % $ 470,215 8.00 % $ 587,769 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 614,975 10.46 % 352,661 6.00 % 470,215 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 538,045 9.15 % 264,496 4.50 % 382,050 6.50 % Tier 1 Leveraged Capital (to Average Assets) 614,975 9.52 % 258,407 4.00 % 323,008 5.00 % December 31, 2022: Total Capital (to Risk-Weighted Assets) $ 704,840 12.75 % $ 442,391 8.00 % $ 552,988 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 557,088 10.07 % 331,793 6.00 % 442,391 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 480,158 8.68 % 248,845 4.50 % 359,442 6.50 % Tier 1 Leveraged Capital (to Average Assets) 557,088 9.49 % 234,859 4.00 % 293,574 5.00 % To Be Well Capitalized Under For Capital Prompt Corrective b1BANK Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in thousands) December 31, 2023: Total Capital (to Risk-Weighted Assets) $ 730,117 12.43 % $ 469,751 8.00 % $ 587,188 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 686,379 11.69 % 352,313 6.00 % 469,751 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 686,379 11.69 % 264,235 4.50 % 381,672 6.50 % Tier 1 Leveraged Capital (to Average Assets) 686,379 10.63 % 258,203 4.00 % 322,754 5.00 % December 31, 2022: Total Capital (to Risk-Weighted Assets) $ 657,588 11.91 % $ 441,833 8.00 % $ 552,292 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 618,805 11.20 % 331,375 6.00 % 441,833 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 618,805 11.20 % 248,531 4.50 % 358,989 6.50 % Tier 1 Leveraged Capital (to Average Assets) 618,805 10.55 % 234,679 4.00 % 293,348 5.00 %

Note 16 - Stock Based Compens_2

Note 16 - Stock Based Compensation - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Nonvested Restricted Stock Shares Activity [Table Text Block]	Year Ended December 31, 2023 Year Ended December 31, 2022 Year Ended December 31, 2021 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 131,624 $ 24.45 94,245 $ 21.60 53,756 $ 24.49 Granted 280,101 20.29 141,646 26.34 111,687 20.73 Forfeited (2,738 ) 19.51 (6,709 ) 27.13 (989 ) 24.11 Earned and Issued (177,951 ) 16.97 (97,558 ) 24.20 (70,209 ) 22.43 Balance, at End of Period 231,036 $ 21.43 131,624 $ 24.45 94,245 $ 21.60
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Years Ended December 31, 2023 2022 2021 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 130,924 $ 18.59 113,547 $ 17.06 385,300 $ 14.67 Granted - - 143,908 22.01 - - Exercised (7,500 ) 17.11 (67,060 ) 19.93 (261,753 ) 13.62 Forfeited or Expired (2,816 ) 22.38 (59,471 ) 22.45 (10,000 ) 15.00 Outstanding Options, at End of Period 120,608 $ 18.59 130,924 $ 18.59 113,547 $ 17.06 Exercisable, at End of Period 111,032 $ 18.24 118,958 $ 18.18 113,547 $ 17.06

Note 18 - Other Income and Ex_2

Note 18 - Other Income and Expenses - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Other Income [Table Text Block]	2023 2022 2021 (Dollars in thousands) Debit Card and ATM Fee Income $ 6,590 $ 6,407 $ 6,199 Cash Value of Life Insurance Income 2,247 1,931 1,396 Fees and Brokerage Commissions 7,247 6,964 5,015 Pass-Through Income from SBIC Partnerships 1,946 1,347 2,615 Gain on Extinguishment of Debt 1,458 - - Gain on Sale of Branch 945 - 492 Swap Fee Income 964 - - Other 6,134 3,863 2,757 Total Other Income $ 27,531 $ 20,512 $ 18,474
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	2023 2022 2021 (Dollars in thousands) Advertising and Promotions $ 4,628 $ 3,949 $ 2,712 Communications 2,290 2,561 1,976 Ad Valorem Shares Tax 3,160 3,400 2,499 Data Processing Fees 9,034 8,358 8,137 Directors' Fees 1,079 972 790 Insurance 2,028 1,655 1,091 Legal and Professional Fees 3,173 2,359 2,679 Office Supplies and Printing 1,215 1,159 1,131 Regulatory Assessments 4,119 3,124 2,440 Taxes and Licenses 299 61 120 Merger and Conversion Costs 236 4,808 515 Other 13,971 12,414 11,396 Total Other Expenses $ 45,232 $ 44,820 $ 35,486

Note 21 - Leases (Tables)

Note 21 - Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	December 31, (Dollars in thousands) 2024 $ 4,429 2025 3,693 2026 3,473 2027 3,362 2028 3,064 2029 and Thereafter 5,617 Total Future Minimum Lease Payments 23,638 Less Imputed Interest (2,474 ) Present Value of Lease Liabilities $ 21,164

Note 22 - Commitments - (Tables

Note 22 - Commitments - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Other Commitments [Table Text Block]	Total Capital Commitment Capital Called Remaining Unfunded Capital Commitment McLarty $ 2,000 $ 1,802 $ 198 McLarty II 2,500 2,222 278 Firmament III 2,500 1,873 627 Firmament IV 2,500 517 1,983 Bluehenge 2,500 2,312 188 Bluehenge II 2,500 1,188 1,312 New Louisiana 50 50 - Pharos 1,000 495 505 Valesco II 1,000 795 205 Valesco III 2,000 119 1,881 GP Capital 1,000 636 364 $ 19,550 $ 12,009 $ 7,541 Total Capital Commitment Capital Called Remaining Unfunded Capital Commitment BankTech Ventures, LP $ 500 $ 235 $ 265 Jam Fintop BankTech, LP 1,000 508 492 Ledyard Capital Managers, LLC 1,000 1,000 - Mendon Ventures Banktech Fund I, LP 1,500 1,355 145 Castle Creek Launchpad Fund I, LP 1,500 682 818 Work America Capital Fund I, LP 700 700 - $ 6,200 $ 4,480 $ 1,720

Note 24 - Fair Value of Finan_2

Note 24 - Fair Value of Financial Instruments - (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 Available for Sale: U.S. Treasury Securities $ 16,239 $ - $ 16,239 $ - U.S. Government Agency Securities 9,410 - 9,410 - Corporate Securities 43,839 - 35,871 7,968 Mortgage-Backed Securities 506,310 - 506,310 - Municipal Securities 303,773 - 282,926 20,847 Loans Held for Sale 835 - 835 - Total $ 880,406 $ - $ 851,591 $ 28,815 December 31, 2022 Available for Sale: U.S. Treasury Securities $ 30,115 $ - $ 30,115 $ - U.S. Government Agency Securities 47,372 - 47,372 - Corporate Securities 46,004 - 27,004 19,000 Mortgage-Backed Securities 451,725 - 451,725 - Municipal Securities 315,535 - 280,767 34,768 Loans Held for Sale 304 - 304 - Total $ 891,055 $ - $ 837,287 $ 53,768
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Municipal Corporate Securities Bonds (Dollars in thousands) Balance at December 31, 2022 $ 34,768 $ 19,000 Realized Gains (Losses) Included in Net Income - - Unrealized Losses Included in Other Comprehensive Loss (2,228 ) (1,532 ) Purchases - - Sales - - Maturities, Prepayments, and Calls (1,798 ) - Transfers Into Level 3 - - Transfers Out of Level 3 (9,895 ) (9,500 ) Balance at December 31, 2023 $ 20,847 $ 7,968
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Estimated Valuation Unobservable Range of Fair Value Technique Inputs Discounts (Dollars in thousands) December 31, 2023 Municipal Securities $ 20,847 Present Value of Expected Future Cash Flow Model Liquidity Premium 1% Corporate Securities 7,968 Present Value of Expected Future Cash Flow Model Liquidity Premium 2%
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Level 1 Level 2 Level 3 (Dollars in thousands) December 31, 2023 Assets: Impaired/Individually Evaluated Loans $ 4,750 $ - $ - $ 4,750 Other Nonperforming Assets 1,685 - - 1,685 Total $ 6,435 $ - $ - $ 6,435 December 31, 2022 Assets: Impaired Loans $ 16,816 $ - $ - $ 16,816 Other Nonperforming Assets 1,434 - - 1,434 Total $ 18,250 $ - $ - $ 18,250
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, 2023 Financial Assets: Cash and Short-Term Investments $ 377,244 $ 377,244 $ 377,244 $ - $ - Securities 879,571 879,571 - 850,756 28,815 Loans Held for Sale 835 835 - 835 - Loans - Net 4,952,371 4,849,503 - - 4,849,503 Cash Value of BOLI 96,478 96,478 - 96,478 - Other Equity Securities 33,942 33,942 - - 33,942 Total $ 6,340,441 $ 6,237,573 $ 377,244 $ 948,069 $ 4,912,260 Financial Liabilities: Deposits $ 5,248,790 $ 5,243,326 $ - $ - $ 5,243,326 Borrowings 635,073 613,464 - 613,464 - Total $ 5,883,863 $ 5,856,790 $ - $ 613,464 $ 5,243,326 December 31, 2022 Financial Assets: Cash and Short-Term Investments $ 168,346 $ 168,346 $ 168,346 $ - $ - Securities 890,751 890,751 - 836,983 53,768 Loans Held for Sale 304 304 - 304 - Loans - Net 4,567,998 4,443,577 - - 4,443,577 Cash Value of BOLI 91,958 91,958 - 91,958 - Other Equity Securities 37,467 37,467 - - 37,467 Total $ 5,756,824 $ 5,632,403 $ 168,346 $ 929,245 $ 4,534,812 Financial Liabilities: Deposits $ 4,820,345 $ 4,810,263 $ - $ - $ 4,810,263 Borrowings 560,114 544,564 - 544,564 - Total $ 5,380,459 $ 5,354,827 $ - $ 544,564 $ 4,810,263

Note 27 - Financial Statement_2

Note 27 - Financial Statements - Parent Company Only - (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Condensed Balance Sheet [Table Text Block]	2023 2022 Assets: Cash $ 12,382 $ 35,684 Investment in Subsidiaries 714,971 641,491 Fintech Funds 3,924 3,080 Goodwill 5,704 5,704 Income Taxes Receivable 10,840 8,739 Other Assets 1,610 1,794 Total Assets $ 749,431 $ 696,492 Liabilities: Accrued Interest Payable $ - $ 80 Subordinated Debt 99,990 110,749 Subordinated Debt - Trust Preferred Securities 5,155 5,155 Other Liabilities 27 27 Total Liabilities 105,172 116,011 Shareholders' Equity: Preferred Stock 71,930 71,930 Common Stock 25,352 25,110 Additional Paid-in Capital 397,447 393,690 Retained Earnings 216,115 163,955 Accumulated Other Comprehensive Income (Loss) (66,585 ) (74,204 ) Total Shareholders' Equity 644,259 580,481 Total Liabilities and Shareholders' Equity $ 749,431 $ 696,492
Condensed Income Statement [Table Text Block]	2023 2022 2021 Income: Dividend Income From Subsidiaries $ 13,000 $ 10,000 $ 13,000 Interest Income 19 13 5 Other Income 1,147 43 - Expenses: Interest Expense 5,753 5,477 3,793 Other Operating Expenses 6,102 6,097 4,374 Income (Loss) Before Income Taxes and Equity in Undistributed Net Income of Subsidiaries 2,311 (1,518 ) 4,838 Income Tax Benefit (2,059 ) (2,400 ) (1,916 ) Income Before Equity in Undistributed Net Income of Subsidiaries 4,370 882 6,754 Equity in Undistributed Net Income of Subsidiaries 66,673 53,373 45,382 Net Income 71,043 54,255 52,136 Preferred Stock Dividends 5,401 1,350 - Net Income Available to Common Shareholders $ 65,642 $ 52,905 $ 52,136

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations - Summary of Significant Accounting Policies - (Details Textual) - USD ($)		12 Months Ended
	Mar. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2023	Feb. 28, 2022	Mar. 31, 2021	Mar. 22, 2021
Assets, Total		$ 6,584,550,000	$ 5,990,460,000
Liabilities, Total		5,940,291,000	5,409,979,000
Deposits, Total		5,248,790,000	4,820,345,000
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
Retained Earnings (Accumulated Deficit)		216,115,000	163,955,000
Unrecognized Tax Benefits		$ 0	0
Open Tax Year		2020 2021 2022 2023
Advertising Expense		$ 4,628,000	3,949,000	$ 2,712,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		$ 0	$ 0
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Retained Earnings (Accumulated Deficit)					$ (827,000)
Texas Citizens Bancorp [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	2,069,532
Smith Shellnut Wilson, LLC [Member]
Assets under Management, Carrying Amount								$ 3,500,000,000
Assets, Total							$ 3,600,000
Liabilities, Total							$ 2,300,000
Texas Citizens Bancorp [Member]
Assets, Total						$ 534,200,000
Loans and Leases Receivable, Net of Deferred Income						349,500,000
Deposits, Total						$ 477,200,000

Note 3 - Mergers and Acquisit_3

Note 3 - Mergers and Acquisitions - (Details Textual) - USD ($)			12 Months Ended
	Mar. 01, 2022	Apr. 01, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Feb. 28, 2022	Mar. 31, 2021
Assets, Total			$ 6,584,550,000	$ 5,990,460,000
Financing Receivable, after Allowance for Credit Loss, Total			4,952,371,000	4,567,998,000
Deposits, Total			5,248,790,000	4,820,345,000
Business Combination, Acquisition Related Costs			236,000	4,808,000	$ 515,000
Liabilities, Total			5,940,291,000	5,409,979,000
Goodwill			88,391,000	88,543,000
Texas Citizens Bancorp [Member]
Assets, Total						$ 534,200,000
Financing Receivable, after Allowance for Credit Loss, Total						349,500,000
Deposits, Total						$ 477,200,000
Acquisition of SSW [Member]
Assets, Total							$ 3,600,000
Liabilities, Total							$ 2,300,000
Texas Citizens Bancorp [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	2,069,532
Business Combination, Acquisition Related Costs			$ 236,000	$ 5,200,000
Goodwill	$ 28,649,000
Texas Citizens Bancorp [Member] | Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Acquisition of SSW [Member]
Payments to Acquire Businesses, Gross		$ 7,300,000
Business Combination, Consideration Transferred, Liabilities Incurred		3,900,000
Goodwill		$ 6,500,000
Acquisition of SSW [Member] | Customer Relationships [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	Mar. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Feb. 28, 2022
Net Assets Acquired:
Goodwill		$ 88,391	$ 88,543
Texas Citizens Bancorp [Member]
Shares Issued to TCBI's Shareholders on March 1, 2022 (in shares)	2,069,532
Closing Stock Price on February 28, 2022 (in dollars per share)				$ 26.19
Total Stock Issued	$ 54,201
Other Consideration, Including Equity Awards	842
Total Purchase Price	55,043
Net Assets Acquired:
Cash and Cash Equivalents	163,460
Securities Available for Sale	370
Loans and Leases Receivable	338,027
Premises and Equipment, Net	2,776
Cash Value of Life Insurance	12,146
Core Deposit Intangible	3,875
Other Assets	14,731
Total Assets	535,385
Deposits	477,277
Borrowings	30,708
Other Liabilities	1,006
Total Liabilities	508,991
Net Assets Acquired	26,394
Goodwill	$ 28,649

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Net Income	$ 71,043	$ 54,255	$ 52,136
Preferred Stock Dividends	5,401	1,350	0
Net Income Available to Common Shareholders	$ 65,642	$ 52,905	$ 52,136
Weighted Average Common Shares Outstanding (in shares)	25,079,106	22,633,478	20,502,249
Dilutive Effect of Stock Options and Restricted Stock Awards (in shares)	217,094	184,015	132,032
Weighted Average Dilutive Common Shares (in shares)	25,296,200	22,817,493	20,634,281
Basic Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 2.62	$ 2.34	$ 2.54
Diluted Earnings Per Common Share From Net Income Available to Common Shares (in dollars per share)	$ 2.59	$ 2.32	$ 2.53

Note 5 - Cash and Due From Ba_2

Note 5 - Cash and Due From Bank - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Reserve Requirements with Federal Reserve	$ 0	$ 0

Note 6 - Securities - (Details

Note 6 - Securities - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale, Restricted	$ 629,700,000	$ 482,700,000
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	4,700,000	4,400,000
Debt Securities, Available-for-Sale, Realized Gain	0	9,000	$ 593,000
Debt Securities, Available-for-Sale, Realized Loss	2,600,000	57,000	$ 215,000
Other Equity Securities, Fair Value Disclosure	33,942,000	37,467,000
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	2,200,000	2,200,000
Senior Housing Crime Prevention Foundation [Member]
Other Equity Securities, Fair Value Disclosure		501,000
Federal Home Loan Bank of Dallas [Member]
Other Equity Securities, Fair Value Disclosure	$ 14,800,000	$ 19,700,000

Note 6 - Securities - Securitie

Note 6 - Securities - Securities Available-for-sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale, Amortized Cost	$ 963,978	$ 985,599
Gross unrealized gains	1,274	303
Gross unrealized losses	85,681	95,151
Securities, fair value	879,571	890,751
US Treasury Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	17,690	32,783
Gross unrealized gains	0	0
Gross unrealized losses	1,451	2,668
Securities, fair value	16,239	30,115
US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	10,258	50,288
Gross unrealized gains	0	0
Gross unrealized losses	848	2,916
Securities, fair value	9,410	47,372
Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	49,609	48,475
Gross unrealized gains	0	25
Gross unrealized losses	5,770	2,496
Securities, fair value	43,839	46,004
Collateralized Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	555,148	506,671
Gross unrealized gains	976	267
Gross unrealized losses	49,814	55,213
Securities, fair value	506,310	451,725
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	331,273	347,382
Gross unrealized gains	298	11
Gross unrealized losses	27,798	31,858
Securities, fair value	$ 303,773	$ 315,535

Note 6 - Securities - Securit_2

Note 6 - Securities - Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Less than 12 months, fair value	$ 36,978	$ 312,398
Less than 12 months, gross unrealized losses	1,320	20,007
12 months or greater, fair value	708,113	505,752
12 months or greater, gross unrealized losses	84,361	75,144
Total, fair value	745,091	818,150
Total, gross unrealized losses	85,681	95,151
US Treasury Securities [Member]
Less than 12 months, fair value	0	9,702
Less than 12 months, gross unrealized losses	0	374
12 months or greater, fair value	16,239	20,413
12 months or greater, gross unrealized losses	1,451	2,294
Total, fair value	16,239	30,115
Total, gross unrealized losses	1,451	2,668
US Government Agencies Debt Securities [Member]
Less than 12 months, fair value	0	24,405
Less than 12 months, gross unrealized losses	0	595
12 months or greater, fair value	9,410	22,967
12 months or greater, gross unrealized losses	848	2,321
Total, fair value	9,410	47,372
Total, gross unrealized losses	848	2,916
Corporate Debt Securities [Member]
Less than 12 months, fair value	7,529	19,564
Less than 12 months, gross unrealized losses	362	1,359
12 months or greater, fair value	36,106	6,385
12 months or greater, gross unrealized losses	5,408	1,137
Total, fair value	43,635	25,949
Total, gross unrealized losses	5,770	2,496
Collateralized Mortgage-Backed Securities [Member]
Less than 12 months, fair value	21,436	115,692
Less than 12 months, gross unrealized losses	895	7,473
12 months or greater, fair value	375,891	324,043
12 months or greater, gross unrealized losses	48,919	47,740
Total, fair value	397,327	439,735
Total, gross unrealized losses	49,814	55,213
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, fair value	8,013	143,035
Less than 12 months, gross unrealized losses	63	10,206
12 months or greater, fair value	270,467	131,944
12 months or greater, gross unrealized losses	27,735	21,652
Total, fair value	278,480	274,979
Total, gross unrealized losses	$ 27,798	$ 31,858

Note 6 - Securities - Securit_3

Note 6 - Securities - Securities Available-for-sale by Contractual Maturity (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Less Than One Year, Amortized Cost	$ 17,287
Less Than One Year, Fair Value	17,126
One to Five Years, Amortized Cost	181,791
One to Five Years, Fair Value	171,117
Over Five to Ten Years, Amortized Cost	384,160
Over Five to Ten Years, Fair Value	349,660
Over Ten Years, Amortized Cost	380,740
Over Ten Years, Fair Value	341,668
Amortized Cost	963,978
Fair Value	$ 879,571

Note 6 - Securities - Summary o

Note 6 - Securities - Summary of Small Business Investment Companies and Financial Technology Funds (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investment	$ 16,024	$ 14,242
Mc Larty Capital Partners SBIC L.P [Member]
Investment	457	878
McLarty Capital Partners SBIC II, L.P. [Member]
Investment	2,520	2,437
Firmament Capital Partners, SBIC III [Member]
Investment	1,870	1,787
Firmament Capital Partners SBIC IV, L.P. [Member]
Investment	493	0
Bluehenge Capital Secured Debt SBIC L.P [Member]
Investment	3,220	3,934
Bluehenge Capital Secured Debt SBIC II, L.P. [Member]
Investment	1,146	296
New Louisiana Angel Fund 2, LLC [Member]
Investment	49	49
Pharos Capital Partners, IV-A, LP [Member]
Investment	457	356
Valesco Fund II, LP [Member]
Investment	1,227	1,147
Valesco Fund III, LP [Member]
Investment	37	0
GP Capital Partners, LP [Member]
Investment	624	277
BankTech Ventures, LP [Member]
Investment	284	77
Jam Fintop Banktech, LP [Member]
Investment	531	340
Ledyard Capital Managers, LLC [Member]
Investment	769	928
Mendon Ventures Banktech Fund I, LP [Member]
Investment	1,308	896
Castle Creek Launchpad Fund I, LP [Member]
Investment	607	211
Work America Capital Fund I, LP [Member]
Investment	$ 425	$ 629

Note 7 - Loans and the Allowa_3

Note 7 - Loans and the Allowance for Loan Losses - (Details Textual) - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022
Financing Receivable, Unamortized Loan Cost (Fee)	$ 12,600,000		$ 13,100,000
Loans and Leases Receivable Reclassified from Overdraft	2,200,000		2,000,000
Loan, Securitized or Asset-Backed Financing Arrangement, Principal Outstanding	723,500,000		683,300,000
Servicing Asset	1,100,000		1,700,000
Financing Receivable, 90 Days or More Past Due, Still Accruing	127,000		335,000
Financing Receivable, Nonaccrual	16,943,000	$ 18,088,000	11,054,000
Financing Receivable Accrued Interest Receivable, Loans Deferrals	4,200,000		5,400,000
Financing Receivable, Accrued Interest, after Allowance for Credit Loss	$ 25,200,000		$ 21,200,000
Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Nonaccrual, Purchased Credit Deteriorated		$ 7,000,000

Note 7 - Loans and the Allowa_4

Note 7 - Loans and the Allowance for Loan Losses - Loans Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans	$ 4,992,785	$ 4,606,176
Allowance for loan losses	(40,414)	(38,178)	$ (29,112)
Net loans	4,952,371	4,567,998
Commercial Real Estate Portfolio Segment [Member]
Loans	3,570,120	3,398,858
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member]
Loans	2,217,928	2,020,406
Allowance for loan losses	(17,676)	(14,702)	(10,515)
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans	669,798	722,074
Allowance for loan losses	(6,596)	(5,768)	(4,498)
Commercial Real Estate Portfolio Segment [Member] | Residential [Member]
Loans	682,394	656,378
Allowance for loan losses	(5,485)	(5,354)	(4,565)
Commercial Portfolio Segment [Member]
Loans	1,358,838	1,153,873
Allowance for loan losses	(10,424)	(11,721)	(9,016)
Consumer Portfolio Segment [Member]
Loans	63,827	53,445
Allowance for loan losses	$ (233)	$ (633)	$ (518)

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, 2023	Dec. 31, 2022	Jan. 01, 2023
Beginning Balance, allowance for loan losses	$ 38,178	$ 29,112
Charge-offs	(6,429)	(2,821)
Recoveries	1,044	1,001
Provision (Recovery)	4,961	10,886
Ending Balance, allowance for loan losses	40,414	38,178
Beginning Balance, unfunded loan commitments	605
Provision (Recovery)	(478)
Ending Balance, unfunded loan commitments	3,324	605
Total Allowance for Credit Losses	43,738
Specific allocations	513	2,214	$ 4,210
Collectively Evaluated for Impairment		35,964
Purchased Credit Impaired	40,414	38,178
Ending Balance	4,992,785	4,606,176
Loans balance	4,750	14,707	12,086
Collectively Evaluated for Impairment		4,541,682
Financial Asset Acquired with Credit Deterioration [Member]
Beginning Balance, allowance for loan losses	0
Ending Balance, allowance for loan losses		0
Purchased Credit Impaired		0
Ending Balance		49,787
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning Balance, allowance for loan losses	2,660
Ending Balance, allowance for loan losses		2,660
Beginning Balance, unfunded loan commitments	3,197
Ending Balance, unfunded loan commitments		3,197
Purchased Credit Impaired		2,660
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning Balance, allowance for loan losses	40,838
Ending Balance, allowance for loan losses		40,838
Beginning Balance, unfunded loan commitments	3,802
Ending Balance, unfunded loan commitments		3,802
Purchased Credit Impaired		40,838
Commercial Real Estate Portfolio Segment [Member]
Ending Balance	3,570,120	3,398,858
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member]
Beginning Balance, allowance for loan losses	14,702	10,515
Charge-offs	(2,049)	(51)
Recoveries	26	50
Provision (Recovery)	174	4,188
Ending Balance, allowance for loan losses	17,676	14,702
Beginning Balance, unfunded loan commitments	220
Provision (Recovery)	(130)
Ending Balance, unfunded loan commitments	206	220
Total Allowance for Credit Losses	17,882
Specific allocations	0	59	1,915
Collectively Evaluated for Impairment		14,643
Purchased Credit Impaired	17,676	14,702
Ending Balance	2,217,928	2,020,406
Loans balance	883	3,053	3,008
Collectively Evaluated for Impairment		1,989,831
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Beginning Balance, allowance for loan losses	0
Ending Balance, allowance for loan losses		0
Purchased Credit Impaired		0
Ending Balance		27,522
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning Balance, allowance for loan losses	4,823
Ending Balance, allowance for loan losses		4,823
Beginning Balance, unfunded loan commitments	116
Ending Balance, unfunded loan commitments		116
Purchased Credit Impaired		4,823
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning Balance, allowance for loan losses	19,525
Ending Balance, allowance for loan losses		19,525
Beginning Balance, unfunded loan commitments	336
Ending Balance, unfunded loan commitments		336
Purchased Credit Impaired		19,525
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Beginning Balance, allowance for loan losses	5,768	4,498
Charge-offs	(36)	(16)
Recoveries	1	25
Provision (Recovery)	(70)	1,261
Ending Balance, allowance for loan losses	6,596	5,768
Beginning Balance, unfunded loan commitments	137
Provision (Recovery)	(704)
Ending Balance, unfunded loan commitments	1,546	137
Total Allowance for Credit Losses	8,142
Specific allocations		21
Collectively Evaluated for Impairment		5,747
Purchased Credit Impaired	6,596	5,768
Ending Balance	669,798	722,074
Loans balance		992
Collectively Evaluated for Impairment		720,129
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Beginning Balance, allowance for loan losses	0
Ending Balance, allowance for loan losses		0
Purchased Credit Impaired		0
Ending Balance		953
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning Balance, allowance for loan losses	933
Ending Balance, allowance for loan losses		933
Beginning Balance, unfunded loan commitments	2,113
Ending Balance, unfunded loan commitments		2,113
Purchased Credit Impaired		933
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning Balance, allowance for loan losses	6,701
Ending Balance, allowance for loan losses		6,701
Beginning Balance, unfunded loan commitments	2,250
Ending Balance, unfunded loan commitments		2,250
Purchased Credit Impaired		6,701
Commercial Real Estate Portfolio Segment [Member] | Residential [Member]
Beginning Balance, allowance for loan losses	5,354	4,565
Charge-offs	(42)	(191)
Recoveries	18	20
Provision (Recovery)	520	960
Ending Balance, allowance for loan losses	5,485	5,354
Beginning Balance, unfunded loan commitments	13
Provision (Recovery)	(26)
Ending Balance, unfunded loan commitments	177	13
Total Allowance for Credit Losses	5,662
Specific allocations		99
Collectively Evaluated for Impairment		5,255
Purchased Credit Impaired	5,485	5,354
Ending Balance	682,394	656,378
Loans balance		4,028
Collectively Evaluated for Impairment		637,195
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Beginning Balance, allowance for loan losses	0
Ending Balance, allowance for loan losses		0
Purchased Credit Impaired		0
Ending Balance		15,155
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning Balance, allowance for loan losses	(365)
Ending Balance, allowance for loan losses		(365)
Beginning Balance, unfunded loan commitments	190
Ending Balance, unfunded loan commitments		190
Purchased Credit Impaired		(365)
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning Balance, allowance for loan losses	4,989
Ending Balance, allowance for loan losses		4,989
Beginning Balance, unfunded loan commitments	203
Ending Balance, unfunded loan commitments		203
Purchased Credit Impaired		4,989
Commercial Portfolio Segment [Member]
Beginning Balance, allowance for loan losses	11,721	9,016
Charge-offs	(2,813)	(2,139)
Recoveries	672	739
Provision (Recovery)	3,327	4,105
Ending Balance, allowance for loan losses	10,424	11,721
Beginning Balance, unfunded loan commitments	229
Provision (Recovery)	486
Ending Balance, unfunded loan commitments	1,372	229
Total Allowance for Credit Losses	11,796
Specific allocations	0	2,020	1,779
Collectively Evaluated for Impairment		9,701
Purchased Credit Impaired	10,424	11,721
Ending Balance	1,358,838	1,153,873
Loans balance	0	6,442	6,096
Collectively Evaluated for Impairment		1,141,957
Commercial Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Beginning Balance, allowance for loan losses	0
Ending Balance, allowance for loan losses		0
Purchased Credit Impaired		0
Ending Balance		5,474
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning Balance, allowance for loan losses	(2,483)
Ending Balance, allowance for loan losses		(2,483)
Beginning Balance, unfunded loan commitments	657
Ending Balance, unfunded loan commitments		657
Purchased Credit Impaired		(2,483)
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning Balance, allowance for loan losses	9,238
Ending Balance, allowance for loan losses		9,238
Beginning Balance, unfunded loan commitments	886
Ending Balance, unfunded loan commitments		886
Purchased Credit Impaired		9,238
Consumer Portfolio Segment [Member]
Beginning Balance, allowance for loan losses	633	518
Charge-offs	(1,489)	(424)
Recoveries	327	167
Provision (Recovery)	1,010	372
Ending Balance, allowance for loan losses	233	633
Beginning Balance, unfunded loan commitments	6
Provision (Recovery)	(104)
Ending Balance, unfunded loan commitments	23	6
Total Allowance for Credit Losses	256
Specific allocations	0	15	0
Collectively Evaluated for Impairment		618
Purchased Credit Impaired	233	633
Ending Balance	63,827	53,445
Loans balance	0	192	$ 0
Collectively Evaluated for Impairment		52,570
Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Beginning Balance, allowance for loan losses	0
Ending Balance, allowance for loan losses		0
Purchased Credit Impaired		0
Ending Balance		683
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning Balance, allowance for loan losses	(248)
Ending Balance, allowance for loan losses		(248)
Beginning Balance, unfunded loan commitments	121
Ending Balance, unfunded loan commitments		121
Purchased Credit Impaired		(248)
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning Balance, allowance for loan losses	385
Ending Balance, allowance for loan losses		385
Beginning Balance, unfunded loan commitments	$ 127
Ending Balance, unfunded loan commitments		127
Purchased Credit Impaired		$ 385

Note 7 - Loans and the Allowa_6

Note 7 - Loans and the Allowance for Loan Losses - Individually Evaluated Loans and Allowance (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022
Loans balance	$ 4,750	$ 12,086	$ 14,707
Specific allocations	513	4,210	2,214
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member]
Loans balance	883	3,008	3,053
Specific allocations	0	1,915	59
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Loans balance	2,334	1,424
Specific allocations	513	513
Commercial Real Estate Portfolio Segment [Member] | Residential [Member]
Loans balance			4,028
Specific allocations			99
Residential Portfolio Segment [Member] | Residential [Member]
Loans balance	1,533	1,558
Specific allocations	0	3
Real Estate Portfolio Segment [Member]
Loans balance	4,750	5,990
Specific allocations	513	2,431
Commercial Portfolio Segment [Member]
Loans balance	0	6,096	6,442
Specific allocations	0	1,779	2,020
Consumer Portfolio Segment [Member]
Loans balance	0	0	192
Specific allocations	$ 0	$ 0	$ 15

Note 7 - Loans and the Allowa_7

Note 7 - Loans and the Allowance for Loan Losses - Credit Quality Indicators (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans	$ 4,992,785	$ 4,606,176
Total allowance, write off	6,429	2,821
Pass [Member]
Loans	4,921,631	4,523,041
Special Mention [Member]
Loans	40,629	48,976
Substandard [Member]
Loans	27,856	27,924
Doubtful [Member]
Loans	2,669	6,235
Loss [Member]
Loans	0
Commercial Real Estate Portfolio Segment [Member]
Loans	3,570,120	3,398,858
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Loans		3,332,445
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Loans		42,330
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Loans		20,560
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]
Loans		3,523
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member]
Total loan, current year	228,986
Write off, current year	0
Total loan, one year before	753,558
Write off, one year before	0
Total loan, two years before	433,864
Write off, two years before	357
Total loan, three years before	155,407
Write off, three years before	0
Total loan, four years before	156,806
Write off, four years before	1,447
Total loan, prior	389,121
Write off, prior	245
Total loan, Revolving	100,186
Revolving, write off	0
Total loan, Revolving Loans Converted to Term	0
Revolving Loans Converted to Term, write off	0
Loans	2,217,928	2,020,406
Total allowance, write off	2,049	51
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Pass [Member]
Total loan, current year	228,902
Total loan, one year before	751,649
Total loan, two years before	427,269
Total loan, three years before	151,848
Total loan, four years before	149,946
Total loan, prior	379,503
Total loan, Revolving	99,723
Total loan, Revolving Loans Converted to Term	0
Loans	2,188,840	1,972,611
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Special Mention [Member]
Total loan, current year	0
Total loan, one year before	1,909
Total loan, two years before	6,103
Total loan, three years before	3,551
Total loan, four years before	5,556
Total loan, prior	1,313
Total loan, Revolving	226
Total loan, Revolving Loans Converted to Term	0
Loans	18,658	35,054
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Substandard [Member]
Total loan, current year	84
Total loan, one year before	0
Total loan, two years before	492
Total loan, three years before	8
Total loan, four years before	372
Total loan, prior	7,970
Total loan, Revolving	237
Total loan, Revolving Loans Converted to Term	0
Loans	9,163	10,478
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Doubtful [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	932
Total loan, prior	335
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	1,267	2,263
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Loss [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	0
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Total loan, current year	131,617
Write off, current year	0
Total loan, one year before	322,741
Write off, one year before	0
Total loan, two years before	89,268
Write off, two years before	0
Total loan, three years before	22,562
Write off, three years before	0
Total loan, four years before	21,077
Write off, four years before	1
Total loan, prior	21,526
Write off, prior	35
Total loan, Revolving	61,007
Revolving, write off	0
Total loan, Revolving Loans Converted to Term	0
Revolving Loans Converted to Term, write off	0
Loans	669,798	722,074
Total allowance, write off	36	16
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Total loan, current year	131,617
Total loan, one year before	322,032
Total loan, two years before	85,438
Total loan, three years before	22,515
Total loan, four years before	19,402
Total loan, prior	20,180
Total loan, Revolving	60,612
Total loan, Revolving Loans Converted to Term	0
Loans	661,796	716,071
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]
Total loan, current year	0
Total loan, one year before	647
Total loan, two years before	2,601
Total loan, three years before	31
Total loan, four years before	0
Total loan, prior	413
Total loan, Revolving	395
Total loan, Revolving Loans Converted to Term	0
Loans	4,087	3,496
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Total loan, current year	0
Total loan, one year before	62
Total loan, two years before	1,229
Total loan, three years before	16
Total loan, four years before	1,675
Total loan, prior	588
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	3,570	2,157
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	345
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	345	350
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Loss [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	0
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	0
Commercial Real Estate Portfolio Segment [Member] | Residential [Member]
Total loan, current year	76,662
Write off, current year	0
Total loan, one year before	171,086
Write off, one year before	0
Total loan, two years before	99,037
Write off, two years before	11
Total loan, three years before	69,244
Write off, three years before	1
Total loan, four years before	57,194
Write off, four years before	22
Total loan, prior	105,245
Write off, prior	7
Total loan, Revolving	103,906
Revolving, write off	1
Total loan, Revolving Loans Converted to Term	20
Revolving Loans Converted to Term, write off	0
Loans	682,394	656,378
Total allowance, write off	42	191
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Pass [Member]
Total loan, current year	76,662
Total loan, one year before	170,229
Total loan, two years before	98,329
Total loan, three years before	68,281
Total loan, four years before	54,902
Total loan, prior	97,716
Total loan, Revolving	103,252
Total loan, Revolving Loans Converted to Term	20
Loans	669,391	643,763
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Special Mention [Member]
Total loan, current year	0
Total loan, one year before	433
Total loan, two years before	0
Total loan, three years before	386
Total loan, four years before	1,112
Total loan, prior	1,230
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	3,161	3,780
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Substandard [Member]
Total loan, current year	0
Total loan, one year before	410
Total loan, two years before	708
Total loan, three years before	520
Total loan, four years before	1,061
Total loan, prior	6,000
Total loan, Revolving	654
Total loan, Revolving Loans Converted to Term	0
Loans	9,353	7,925
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Doubtful [Member]
Total loan, current year	0
Total loan, one year before	14
Total loan, two years before	0
Total loan, three years before	57
Total loan, four years before	119
Total loan, prior	299
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	489	910
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Loss [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	0
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	0
Commercial Portfolio Segment [Member]
Total loan, current year	305,308
Write off, current year	0
Total loan, one year before	269,572
Write off, one year before	247
Total loan, two years before	142,718
Write off, two years before	25
Total loan, three years before	50,401
Write off, three years before	49
Total loan, four years before	22,592
Write off, four years before	1,632
Total loan, prior	65,601
Write off, prior	658
Total loan, Revolving	502,371
Revolving, write off	202
Total loan, Revolving Loans Converted to Term	275
Revolving Loans Converted to Term, write off	0
Loans	1,358,838	1,153,873
Total allowance, write off	2,813	2,139
Commercial Portfolio Segment [Member] | Pass [Member]
Total loan, current year	303,160
Total loan, one year before	267,678
Total loan, two years before	136,291
Total loan, three years before	48,990
Total loan, four years before	21,137
Total loan, prior	61,166
Total loan, Revolving	499,642
Total loan, Revolving Loans Converted to Term	275
Loans	1,338,339	1,137,555
Commercial Portfolio Segment [Member] | Special Mention [Member]
Total loan, current year	1,439
Total loan, one year before	698
Total loan, two years before	5,483
Total loan, three years before	448
Total loan, four years before	584
Total loan, prior	3,843
Total loan, Revolving	2,128
Total loan, Revolving Loans Converted to Term	0
Loans	14,623	6,646
Commercial Portfolio Segment [Member] | Substandard [Member]
Total loan, current year	709
Total loan, one year before	1,196
Total loan, two years before	928
Total loan, three years before	921
Total loan, four years before	640
Total loan, prior	341
Total loan, Revolving	573
Total loan, Revolving Loans Converted to Term	0
Loans	5,308	6,960
Commercial Portfolio Segment [Member] | Doubtful [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	16
Total loan, three years before	42
Total loan, four years before	231
Total loan, prior	251
Total loan, Revolving	28
Total loan, Revolving Loans Converted to Term	0
Loans	568	2,712
Commercial Portfolio Segment [Member] | Loss [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	0
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	0
Consumer Portfolio Segment [Member]
Total loan, current year	11,245
Write off, current year	8
Total loan, one year before	7,246
Write off, one year before	78
Total loan, two years before	3,427
Write off, two years before	29
Total loan, three years before	1,938
Write off, three years before	11
Total loan, four years before	2,399
Write off, four years before	18
Total loan, prior	18,372
Write off, prior	61
Total loan, Revolving	19,074
Revolving, write off	1,284
Total loan, Revolving Loans Converted to Term	126
Revolving Loans Converted to Term, write off	0
Loans	63,827	53,445
Total allowance, write off	1,489	424
Consumer Portfolio Segment [Member] | Pass [Member]
Total loan, current year	11,245
Total loan, one year before	7,219
Total loan, two years before	3,372
Total loan, three years before	1,850
Total loan, four years before	2,359
Total loan, prior	18,280
Total loan, Revolving	18,814
Total loan, Revolving Loans Converted to Term	126
Loans	63,265	53,041
Consumer Portfolio Segment [Member] | Special Mention [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	0
Total loan, Revolving	100
Total loan, Revolving Loans Converted to Term	0
Loans	100	0
Consumer Portfolio Segment [Member] | Substandard [Member]
Total loan, current year	0
Total loan, one year before	27
Total loan, two years before	55
Total loan, three years before	88
Total loan, four years before	40
Total loan, prior	92
Total loan, Revolving	160
Total loan, Revolving Loans Converted to Term	0
Loans	462	404
Consumer Portfolio Segment [Member] | Doubtful [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	0
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	0	$ 0
Consumer Portfolio Segment [Member] | Loss [Member]
Total loan, current year	0
Total loan, one year before	0
Total loan, two years before	0
Total loan, three years before	0
Total loan, four years before	0
Total loan, prior	0
Total loan, Revolving	0
Total loan, Revolving Loans Converted to Term	0
Loans	$ 0

Note 7 - Loans and the Allowa_8

Note 7 - Loans and the Allowance for Loan Losses - Past Due Loans Receivable (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Loans	$ 4,992,785,000	$ 4,606,176,000
Recorded investment over 90 days past due and still accruing	127,000	335,000
Financial Asset, 30 to 59 Days Past Due [Member]
Loans	3,692,000	4,879,000
Financial Asset, 60 to 89 Days Past Due [Member]
Loans	3,386,000	2,636,000
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	12,020,000	6,468,000
Financial Asset, Past Due [Member]
Loans	19,098,000	13,983,000
Financial Asset, Not Past Due [Member]
Loans	4,973,687,000	4,592,193,000
Commercial Real Estate Portfolio Segment [Member]
Loans	3,570,120,000	3,398,858,000
Recorded investment over 90 days past due and still accruing	64,000	98,000
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	2,311,000	3,401,000
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	3,063,000	674,000
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	10,210,000	4,100,000
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans	15,584,000	8,175,000
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans	3,554,536,000	3,390,683,000
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member]
Loans	2,217,928,000	2,020,406,000
Recorded investment over 90 days past due and still accruing	44,000	98,000
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	240,000	1,491,000
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	536,000	210,000
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	2,954,000	1,681,000
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Financial Asset, Past Due [Member]
Loans	3,730,000	3,382,000
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member] | Financial Asset, Not Past Due [Member]
Loans	2,214,198,000	2,017,024,000
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans	669,798,000	722,074,000
Recorded investment over 90 days past due and still accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	279,000	320,000
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	1,320,000	41,000
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	3,198,000	638,000
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Past Due [Member]
Loans	4,797,000	999,000
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Not Past Due [Member]
Loans	665,001,000	721,075,000
Commercial Real Estate Portfolio Segment [Member] | Residential [Member]
Loans	682,394,000	656,378,000
Recorded investment over 90 days past due and still accruing	20,000	0
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	1,792,000	1,590,000
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	1,207,000	423,000
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	4,058,000	1,781,000
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Financial Asset, Past Due [Member]
Loans	7,057,000	3,794,000
Commercial Real Estate Portfolio Segment [Member] | Residential [Member] | Financial Asset, Not Past Due [Member]
Loans	675,337,000	652,584,000
Commercial Portfolio Segment [Member]
Loans	1,358,838,000	1,153,873,000
Recorded investment over 90 days past due and still accruing	52,000	222,000
Commercial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	1,101,000	1,183,000
Commercial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	71,000	1,934,000
Commercial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	1,622,000	2,186,000
Commercial Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans	2,794,000	5,303,000
Commercial Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans	1,356,044,000	1,148,570,000
Consumer Portfolio Segment [Member]
Loans	63,827,000	53,445,000
Recorded investment over 90 days past due and still accruing	11,000	15,000
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans	280,000	295,000
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans	252,000	28,000
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	188,000	182,000
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans	720,000	505,000
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans	$ 63,107,000	$ 52,940,000

Note 7 - Loans and the Allowa_9

Note 7 - Loans and the Allowance for Loan Losses - Loan Receivables on Nonaccrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022
Loans receivable on nonaccrual status	$ 16,943	$ 18,088	$ 11,054
Commercial Real Estate Portfolio Segment [Member]
Loans receivable on nonaccrual status	14,175	14,786	7,716
Commercial Real Estate Portfolio Segment [Member] | Commercial [Member]
Loans receivable on nonaccrual status	3,280	5,847	2,644
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable on nonaccrual status	3,543	2,421	992
Commercial Real Estate Portfolio Segment [Member] | Residential [Member]
Loans receivable on nonaccrual status	7,352	6,518	4,080
Commercial Portfolio Segment [Member]
Loans receivable on nonaccrual status	2,395	3,045	3,150
Consumer Portfolio Segment [Member]
Loans receivable on nonaccrual status	$ 373	$ 257	$ 188

Note 8 - Premises and Equipme_3

Note 8 - Premises and Equipment - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Depletion and Amortization, Nonproduction	$ 4,670	$ 4,818	$ 4,163

Note 8 - Premises and Equipme_4

Note 8 - Premises and Equipment - Bank Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment, Gross	$ 120,146	$ 111,388
Property, Plant and Equipment, Net	69,480	63,177
Less: Accumulated Depreciation	(50,666)	(48,211)
Property, Plant and Equipment, Net	69,480	63,177
Land [Member]
Property, Plant and Equipment, Gross	7,545	7,831
Building and Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	56,513	52,167
Furniture and Equipment [Member]
Property, Plant and Equipment, Gross	35,252	33,913
Right of Use Asset [Member]
Property, Plant and Equipment, Net	20,836	17,477
Property, Plant and Equipment, Net	$ 20,836	$ 17,477

Note 9 - Goodwill and Other I_3

Note 9 - Goodwill and Other Intangible Assets - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill	$ 88,391,000	$ 88,543,000
Goodwill, Period Increase (Decrease)	(153,000)	28,600,000
Goodwill, Impaired, Accumulated Impairment Loss	0
Amortization of Intangible Assets	$ 2,100,000	$ 2,000,000	$ 1,600,000

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, 2023	Dec. 31, 2022
Gross Carrying Amount	$ 21,100	$ 17,225
Adjustment for Sale of Branch	(50)	0
Less: Accumulated Amortization	(9,155)	(7,058)
Net Carrying Amount	11,895	14,042
Texas Citizens Bancorp [Member]
Acquired in Acquisition	$ 0	$ 3,875

Note 9 - Goodwill and Other I_5

Note 9 - Goodwill and Other Intangible Assets - Estimated Aggregate Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 2,093
2025	1,885
2026	1,816
2027	1,816
2028	1,539
Thereafter	2,746
Total Core Deposit and Customer Intangible	$ 11,895	$ 14,042

Note 10 - Deposits - (Details T

Note 10 - Deposits - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Percentage of Certificate of Deposit Maturities Year One	79%
Percentage of Certificate of Deposit Maturities Year Two and Thereafter	21%
Deposits, Total	$ 5,248,790	$ 4,820,345
Interest-Bearing Domestic Deposit, Brokered	1,000,000	550,200
Interest Bearing Deposits Public Funds Brokered	145,900	131,900
Deposits Public Funds Non-brokered	511,600	504,100
Interest and Non-interest Bearing Deposits Liability [Member] | Top three customers [Member]
Deposits, Total	$ 168,300	$ 168,900
Percentage of Interest and Non-interest Bearing Domestic Deposits to Deposits	3.20%	3.50%

Note 10 - Deposits - Summary of

Note 10 - Deposits - Summary of Deposit Accounts (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Noninterest Bearing - DDA	$ 1,299,090	$ 1,549,381
Noninterest Bearing Deposits	1,299,090	1,549,381
Interest Bearing - DDA	502,077	455,117
NOW and Super NOW Accounts	496,845	579,789
Money Market Accounts	1,425,808	1,136,597
Savings Accounts	223,871	312,884
Certificates of Deposit Over $250,000	623,336	279,781
Other Certificates of Deposit	677,763	506,796
Interest Bearing Deposits	3,949,700	3,270,964
Total Deposits	$ 5,248,790	$ 4,820,345

Note 11 - Borrowings - (Details

Note 11 - Borrowings - (Details Textual) - USD ($)							1 Months Ended	12 Months Ended
	Mar. 12, 2023	Mar. 01, 2022	Nov. 03, 2021	Apr. 01, 2021	Mar. 26, 2021	May 01, 2020	Dec. 31, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023
Advances from Federal Home Loan Banks, Net of Unaccreted Market Value Adjustment								$ 211,200,000	$ 410,100,000
Advance from Federal Home Loan Bank								211,198,000	410,100,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged								1,800,000,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds								1,200,000,000
Subordinated Debt, Ending Balance								99,990,000	110,749,000
Trust Preferred Securities						$ 5,000,000		5,000,000	5,000,000
Gain (Loss) on Extinguishment of Debt								1,458,000	0	$ 0
Junior Subordinated Debt [Member] | LIBOR [Member]
Debt Instrument, Basis Spread on Variable Rate						3.05%
Federal Funds Purchased [Member]
Line of Credit Facility, Current Borrowing Capacity								145,000,000	154,000,000
Long-Term Line of Credit, Total								0	14,100,000
FNBB Line of Credit [Member]
Long-Term Line of Credit, Total										$ 0
Line of Credit Facility, Maximum Borrowing Capacity			$ 5,000,000
Debt Instrument, Prime Rate Floor			3.50%
November 2026 [Member]
Federal Home Loan Bank, Advances, Principal Amount								60,000,000
Advance from Federal Home Loan Bank								$ 35,300,000	$ 47,200,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								0.89%	0.89%
April 2025 [Member]
Advance from Federal Home Loan Bank								$ 875,000	$ 875,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								4.88%	4.88%
July 2025 [Member]
Advance from Federal Home Loan Bank								$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								4.89%
January 2026 [Member]
Advance from Federal Home Loan Bank								$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								4.65%
July 2026 [Member]
Advance from Federal Home Loan Bank								$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								4.56%
October 2028 [Member]
Advance from Federal Home Loan Bank								$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								4.13%
October 2030 [Member]
Advance from Federal Home Loan Bank								$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								3.92%
First October 2033 [Member]
Advance from Federal Home Loan Bank								$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								3.72%
Second October 2033 [Member]
Advance from Federal Home Loan Bank								$ 25,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate								3.57%
October 2023 [Member]
Advance from Federal Home Loan Bank									$ 100,000,000
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate									3.53%
January 2023 [Member]
Debt Instrument, Term (Day)									7 days
Short-Term Federal Home Loan Bank Advances									$ 262,000,000
Federal Home Loan Bank, Advances, Short-term, Interest Rate									4.55%
First Overnight Fixed Rate Loan Due April 2023 [Member]
Short-Term Federal Home Loan Bank Advances											$ 230,000,000
Bank Term Funding Program [Member]
Short-Term Debt								$ 300,000,000
Debt Instrument, Interest Rate, Stated Percentage	4.38%
Bank Term Funding Program [Member] | Maximum [Member]
Debt Instrument, Term (Day)	1 year
Subordinated Notes with Interest Rate of 6.75% [Member]
Subordinated Debt, Ending Balance							$ 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, Interest Rate, Stated Percentage					4.25%
Debt Instrument, Face Amount					$ 52,500,000
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, Interest Rate, Stated Percentage				4.75%
Debt Instrument, Face Amount				$ 3,900,000
Debt Issued in Connection with the SSW Acquisition [Member] | Subordinated Debt [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				4.42%
Debt Issued in Connection with the TCBI Acquisition [Member]
Debt Instrument, Face Amount		$ 26,400,000
Gain (Loss) on Extinguishment of Debt								1,500,000
Liabilities, Fair Value Adjustment								$ 1,100,000	$ 2,900,000
Debt Issued in Connection with the TCBI Acquisition, Tranche One [Member]
Debt Instrument, Face Amount		$ 10,000,000
Debt Issued in Connection with the TCBI Acquisition, Tranche One [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		3.50%
Debt Issued in Connection with the TCBI Acquisition, Tranche Two [Member]
Debt Instrument, Face Amount		$ 7,500,000
Debt Issued in Connection with the TCBI Acquisition, Tranche Two [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		3.50%
Debt Issued in Connection with the TCBI Acquisition, Tranche Three [Member]
Debt Instrument, Face Amount		$ 8,900,000
Debt Issued in Connection with the TCBI Acquisition, Tranche Three [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		5.95%

Note 12 - Securities Sold Und_2

Note 12 - Securities Sold Under Agreements to Repurchase - (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Securities Sold under Agreements to Repurchase	$ 18,885	$ 20,208
Minimum [Member]
Interest Rate on Investment Percentage	0.90%
Maximum [Member]
Interest Rate on Investment Percentage	8%

Note 13 - Income Taxes - (Detai

Note 13 - Income Taxes - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 01, 2022	Mar. 31, 2015
American Gateway Financial Corporation [Member]
Operating Loss Carryforwards	$ 28,737		$ 287,000
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax			$ 984,000
Operating Loss Carryforwards, Expiration Year	2033
Texas Citizens Bancorp [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Domestic		$ 8,800,000
Deferred Tax Assets, Charitable Contribution Carryforwards		$ 229,000
Deferred Tax Assets, Operating Loss and Charitable Contribution Carryforwards, Not Subject to Expiration	$ 2,700,000

Note 13 - Income Taxes - Provis

Note 13 - Income Taxes - Provision (Credit) for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Continuing Operations, Provision (Credit) for Current Taxes - Federal	$ 17,491	$ 12,969	$ 13,008
Continuing Operations, Provision (Credit) for Deferred Taxes	2,052	1,368	(586)
Provision for Income Taxes	$ 19,543	$ 14,337	$ 12,422

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Federal Statutory Income Tax	$ 19,023	$ 14,404	$ 13,557
Tax Exempt Income	(188)	(690)	(815)
Stock Based Compensation	197	16	(220)
Goodwill Write-off for Branch Sale	32	0	35
Other - Net	479	607	(135)
Provision for Income Taxes	$ 19,543	$ 14,337	$ 12,422

Note 13 - Income Taxes - Compon

Note 13 - Income Taxes - Components of Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
State NOL	$ 2,885	$ 2,285
State NOL Valuation Allowance	(2,885)	(2,285)
Net Operating Loss Carryforward	583	1,700
Unrealized Loss on Securities	17,835	20,040
Acquired Loans Fair Market Value Adjustment	2,596	5,705
Allowance for Loan Losses	8,539	8,067
Lease Liability	4,472	3,731
Deferred Compensation	2,231	1,589
Stock Awards	1,277	1,135
Other	1,156	940
Deferred Tax Assets	38,689	42,907
Right of Use Asset	4,402	3,693
Core Deposit Intangible	2,513	2,967
Depreciation	2,409	2,512
Acquired Securities Difference in Basis	1,209	1,477
Other	833	1,064
Deferred Tax Liabilities	11,366	11,713
Net Deferred Tax Asset	$ 27,323	$ 31,194

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance at Beginning of Year	$ 580,481	$ 433,368	$ 409,963
Other Comprehensive Income (Loss) on Equity Method Investments - Net of Tax	(616)	690
Other Comprehensive Income (Loss)	7,619	(73,027)	(11,805)
Balance at End of Year	644,259	580,481	433,368
AOCI Attributable to Parent [Member]
Balance at Beginning of Year	(74,204)	(1,177)	10,628
Other Comprehensive Income on AFS Securities Before Reclassifications - Net of Tax	10,258	(73,679)
Reclassification Adjustment for Gains (Losses) Realized - Net of Tax	(2,023)	(38)
Other Comprehensive Income (Loss)	7,619	(73,027)	(11,805)
Balance at End of Year	$ (66,585)	$ (74,204)	$ (1,177)

Note 15 - Shareholders' Equit_3

Note 15 - Shareholders' Equity and Regulatory Matters - (Details Textual) - USD ($)		3 Months Ended	12 Months Ended
	Sep. 01, 2022	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 23, 2023	Oct. 22, 2020
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)			$ 0.5	$ 0.48
Preferred Stock, Dividends, Per Share, Cash Paid (in dollars per share)		$ 18.75	$ 75	$ 18.75
Stock Repurchased and Retired During Period, Value					$ 10,923,000
Preferred Stock, Dividend Rate, Percentage	7.50%
Proceeds from Issuance of Preferred Stock	$ 72,000,000
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Preferred Stock, Dividend Rate, Basis Spread on Variable Rate	4.70%
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
The 2023 Stock Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount							$ 30,000,000
Stock Repurchased and Retired During Period, Value			$ 0

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity and Regulatory Matters - Actual Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Total Capital, Amount	$ 754,990	$ 704,840
Total Capital to Risk-Weighted Assets Ratio	0.1285	0.1275
Total Capital Required for Capital Adequacy, Amount	$ 470,215	$ 442,391
Total Capital Required for Capital Adequacy, Ratio	0.08	0.08
Total Capital to be Well Capitalized, Amount	$ 587,769	$ 552,988
Total Capital to be Well Capitalized, Ratio	0.10	0.10
Tier I Capital, Amount	$ 614,975	$ 557,088
Tier I Capital to Risk-Weighted Assets Ratio	0.1046	0.1007
Tier I Capital Required for Capital Adequacy, Amount	$ 352,661	$ 331,793
Tier I Capital Required for Capital Adequacy, Ratio	0.06	0.06
Tier I Capital to be Well Capitalized, Amount	$ 470,215	$ 442,391
Tier I Capital to be Well Capitalized, Ratio	0.08	0.08
Common Equity Tier 1 Capital, Amount	$ 538,045	$ 480,158
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio	0.0915	0.0868
Common Equity Tier 1 Capital Required for Capital Adequacy, Amount	$ 264,496	$ 248,845
Common Equity Tier 1 Capital Required for Capital Adequacy, Ratio	4.50%	4.50%
Common Equity Tier 1 Capital to be Well Capitalized, Amount	$ 382,050	$ 359,442
Common Equity Tier 1 Capital to be Well Capitalized, Ratio	6.50%	6.50%
Tier 1 Leveraged Capital (to Average Assets)	$ 614,975	$ 557,088
Tier 1 Leveraged Capital (to Average Assets) Ratio	0.0952	0.0949
Tier I Leveraged Capital Required for Capital Adequacy, Amount	$ 258,407	$ 234,859
Tier I Leveraged Capital Capital Required for Capital Adequacy, Ratio	0.04	0.04
Tier I Leveraged Capital to be Well Capitalized, Amount	$ 323,008	$ 293,574
Tier I Leveraged Capital to be Well Capitalized, Ratio	0.05	0.05
Business First Bank [Member]
Total Capital, Amount	$ 730,117	$ 657,588
Total Capital to Risk-Weighted Assets Ratio	0.1243	0.1191
Total Capital Required for Capital Adequacy, Amount	$ 469,751	$ 441,833
Total Capital Required for Capital Adequacy, Ratio	0.08	0.08
Total Capital to be Well Capitalized, Amount	$ 587,188	$ 552,292
Total Capital to be Well Capitalized, Ratio	0.10	0.10
Tier I Capital, Amount	$ 686,379	$ 618,805
Tier I Capital to Risk-Weighted Assets Ratio	0.1169	0.112
Tier I Capital Required for Capital Adequacy, Amount	$ 352,313	$ 331,375
Tier I Capital Required for Capital Adequacy, Ratio	0.06	0.06
Tier I Capital to be Well Capitalized, Amount	$ 469,751	$ 441,833
Tier I Capital to be Well Capitalized, Ratio	0.08	0.08
Common Equity Tier 1 Capital, Amount	$ 686,379	$ 618,805
Common Equity Tier 1 Capital to Risk-Weighted Assets Ratio	0.1169	0.112
Common Equity Tier 1 Capital Required for Capital Adequacy, Amount	$ 264,235	$ 248,531
Common Equity Tier 1 Capital Required for Capital Adequacy, Ratio	4.50%	4.50%
Common Equity Tier 1 Capital to be Well Capitalized, Amount	$ 381,672	$ 358,989
Common Equity Tier 1 Capital to be Well Capitalized, Ratio	6.50%	6.50%
Tier 1 Leveraged Capital (to Average Assets)	$ 686,379	$ 618,805
Tier 1 Leveraged Capital (to Average Assets) Ratio	0.1063	0.1055
Tier I Leveraged Capital Required for Capital Adequacy, Amount	$ 258,203	$ 234,679
Tier I Leveraged Capital Capital Required for Capital Adequacy, Ratio	0.04	0.04
Tier I Leveraged Capital to be Well Capitalized, Amount	$ 322,754	$ 293,348
Tier I Leveraged Capital to be Well Capitalized, Ratio	0.05	0.05

Note 16 - Stock Based Compens_3

Note 16 - Stock Based Compensation - (Details Textual)		12 Months Ended
	Mar. 01, 2022 shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2006 shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					1,500,000
Stock Issued During Period, Shares, Issued for Services (in shares)		2,442	11,700	7,301
Noninterest Expense Directors Fees | $		$ 1,079,000	$ 972,000	$ 790,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)		0	143,908	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number (in shares)		111,032
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		$ 18.24
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value | $		$ 731,000	$ 472,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term (Year)		1 year 10 months 24 days	2 years 10 months 24 days
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		$ 20.48	$ 23.08	$ 23.35
Noninterest Expense Directors Fees | $		$ 50,000	$ 120,000	$ 276,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Vesting, Number of Equal Installments			3	3
Share-Based Payment Arrangement, Expense | $		4,700,000	$ 4,300,000	$ 2,600,000
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $		3,400,000	$ 3,700,000	$ 2,400,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $		$ 3,700,000
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		$ 20.29	$ 26.34	$ 20.73
The 2017 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)			400,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares from Acquisition (in shares)	143,908
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			1,043,908
Share-based Compensation Arrangement by Share-based Payment Award, Grants in Period, Gross (in shares)		745,620
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		298,288
The 2017 Equity Incentive Plan [Member] | Former TCBI Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			143,908

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance, at Beginning of Period (in shares)	131,624	94,245	53,756
Balance, at Beginning of Period, weighted average grant date fair value (in dollars per share)	$ 24.45	$ 21.6	$ 24.49
Granted (in shares)	280,101	141,646	111,687
Granted, weighted average grant date fair value (in dollars per share)	$ 20.29	$ 26.34	$ 20.73
Forfeited (in shares)	(2,738)	(6,709)	(989)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 19.51	$ 27.13	$ 24.11
Earned and Issued (in shares)	(177,951)	(97,558)	(70,209)
Earned and Issued, weighted average grant date fair value (in dollars per share)	$ 16.97	$ 24.2	$ 22.43
Balance, at End of Period (in shares)	231,036	131,624	94,245
Balance, at End of Period, weighted average grant date fair value (in dollars per share)	$ 21.43	$ 24.45	$ 21.6

Note 16 - Stock Based Compens_5

Note 16 - Stock Based Compensation - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding Options, at Beginning of Period (in shares)	130,924	113,547	385,300
Outstanding Options, at Beginning of Period, weighted average exercise price (in dollars per share)	$ 18.59	$ 17.06	$ 14.67
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	0	143,908	0
Granted, weighted average exercise price (in dollars per share)	$ 0	$ 22.01	$ 0
Exercised (in shares)	(7,500)	(67,060)	(261,753)
Exercised, weighted average exercise price (in dollars per share)	$ 17.11	$ 19.93	$ 13.62
Forfeited or Expired (in shares)	(2,816)	(59,471)	(10,000)
Forfeited or Expired, weighted average exercise price (in dollars per share)	$ 22.38	$ 22.45	$ 15
Outstanding Options, at End of Period (in shares)	120,608	130,924	113,547
Outstanding Options, at End of Period, weighted average exercise price (in dollars per share)	$ 18.59	$ 18.59	$ 17.06
Exercisable, at End of Period (in shares)	111,032	118,958	113,547
Exercisable, at End of Period, weighted average exercise price (in dollars per share)	$ 18.24	$ 18.18	$ 17.06

Note 17 - Employee Benefit Pl_2

Note 17 - Employee Benefit Plans - (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4%
Employee Compensation and Benefits	$ 2,400,000	$ 2,300,000	$ 1,800,000
Deferred Compensation Arrangement with Individual, Recorded Liability	3,500,000	3,000,000
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 586,000	$ 507,000	$ 408,000

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Debit Card and ATM Fee Income	$ 6,590	$ 6,407	$ 6,199
Cash Value of Life Insurance Income	2,247	1,931	1,396
Fees and Brokerage Commissions	7,247	6,964	5,015
Pass-Through Income from SBIC Partnerships	1,946	1,347	2,615
Gain (Loss) on Extinguishment of Debt	1,458	0	0
Gain on Sale of Branch	945	0	492
Swap Fee Income	964	0	0
Other	6,134	3,863	2,757
Total Other Income	$ 27,531	$ 20,512	$ 18,474

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Advertising and Promotions	$ 4,628	$ 3,949	$ 2,712
Communications	2,290	2,561	1,976
Ad Valorem Shares Tax	3,160	3,400	2,499
Data Processing Fees	9,034	8,358	8,137
Directors' Fees	1,079	972	790
Insurance	2,028	1,655	1,091
Legal and Professional Fees	3,173	2,359	2,679
Office Supplies and Printing	1,215	1,159	1,131
Regulatory Assessments	4,119	3,124	2,440
Taxes and Licenses	299	61	120
Merger and Conversion Costs	236	4,808	515
Other	13,971	12,414	11,396
Total Other Expenses	$ 45,232	$ 44,820	$ 35,486

Note 19 - Financial Instrumen_2

Note 19 - Financial Instruments With Off-balance-sheet Risk - (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Off-Balance-Sheet, Credit Loss, Liability	$ 3,324,000	$ 605,000
Unfunded Loan Commitment [Member]
Off-Balance-Sheet, Credit Loss, Liability	3,300,000	$ 605,000
Commitments to Extend Credit [Member]
Contractual Obligation	1,200,000,000
Standby and commercial Letters of Credit [Member]
Contractual Obligation	$ 45,200,000

Note 20 - Concentrations of C_2

Note 20 - Concentrations of Credit - (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss	$ 4,992,785	$ 4,606,176
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss	3,570,120	3,398,858
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member]
Financing Receivable, before Allowance for Credit Loss	$ 2,000,000	$ 1,800,000
Commercial Real Estate Portfolio Segment [Member] | Nonfarm Nonresidential [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	39.80%	39.70%
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member]
Financing Receivable, before Allowance for Credit Loss	$ 669,800	$ 722,100
Commercial Real Estate Portfolio Segment [Member] | Construction and Land [Member] | Loan Secured by Real Estate [Member] | Credit Concentration Risk [Member]
Concentration Risk, Percentage	13.40%	15.70%

Note 21 - Leases (Details Textu

Note 21 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Lease, Expense	$ 5.6	$ 4.9	$ 2.8
Operating Lease, Weighted Average Remaining Lease Term (Year)	6 years 6 months	6 years
Operating Lease, Weighted Average Discount Rate, Percent	3.24%	2.63%
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, 2023 USD ($)
2024	$ 4,429
2025	3,693
2026	3,473
2027	3,362
2028	3,064
2029 and Thereafter	5,617
Total Future Minimum Lease Payments	23,638
Less Imputed Interest	(2,474)
Other Liabilities [Member]
Present Value of Lease Liabilities	$ 21,164

Note 22 - Commitments - (Detail

Note 22 - Commitments - (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank Advances [Member]
Letters of Credit Outstanding, Amount	$ 301,700,000	$ 173,700,000
Letters of Credit Expiring January 2024 [Member]
Letters of Credit Outstanding, Amount	93,200,000
Letters of Credit Expiring February 2024 [Member]
Letters of Credit Outstanding, Amount	162,700,000
Letters of Credit Expiring March 2024 [Member]
Letters of Credit Outstanding, Amount	403,000
Letters of Credit Expiring in April 2024 [Member]
Letters of Credit Outstanding, Amount	28,900,000
Letters of Credit Expiring May 2024 [Member]
Letters of Credit Outstanding, Amount	7,100,000
Letters of Credit Expiring June 2024 [Member]
Letters of Credit Outstanding, Amount	4,600,000
Letters of Credit Expiring August 2024 [Member]
Letters of Credit Outstanding, Amount	3,400,000
Letters of Credit Expiring September 2024 [Member]
Letters of Credit Outstanding, Amount	251,000
Letters of Credit Expiring November 2024 [Member]
Letters of Credit Outstanding, Amount	675,000
Letters of Credit Expiring December 2024 [Member]
Letters of Credit Outstanding, Amount	$ 329,000

Note 22 - Commitments - Funds L

Note 22 - Commitments - Funds Lent to Small Business Borrowers (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
SBIC Capital Commitment [Member]
Total Capital Commitment	$ 19,550
Capital Called	12,009
Remaining Unfunded Capital Commitment	7,541
Fintech Fund Commitment [Member]
Total Capital Commitment	6,200
Capital Called	4,480
Remaining Unfunded Capital Commitment	1,720
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	235
Remaining Unfunded Capital Commitment	265
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	508
Remaining Unfunded Capital Commitment	492
Firmament Capital Partners, SBIC III [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,500
Capital Called	1,873
Remaining Unfunded Capital Commitment	627
Ledyard Capital Managers, LLC [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	1,000
Capital Called	1,000
Remaining Unfunded Capital Commitment	0
Firmament Capital Partners SBIC IV, L.P. [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,500
Capital Called	517
Remaining Unfunded Capital Commitment	1,983
Mendon Ventures Banktech Fund I, LP [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	1,500
Capital Called	1,355
Remaining Unfunded Capital Commitment	145
Bluehenge Capital Secured Debt SBIC L.P [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,500
Capital Called	2,312
Remaining Unfunded Capital Commitment	188
Castle Creek Launchpad Fund I, LP [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	1,500
Capital Called	682
Remaining Unfunded Capital Commitment	818
Bluehenge Capital Secured Debt SBIC II, L.P. [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,500
Capital Called	1,188
Remaining Unfunded Capital Commitment	1,312
Work America Capital Fund I, LP [Member] | Fintech Fund Commitment [Member]
Total Capital Commitment	700
Capital Called	700
Remaining Unfunded Capital Commitment	0
New Louisiana Angel Fund 2, LLC [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	50
Capital Called	50
Remaining Unfunded Capital Commitment	0
Pharos Capital Partners, IV-A, LP [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	1,000
Capital Called	495
Remaining Unfunded Capital Commitment	505
Valesco Fund II, LP [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	1,000
Capital Called	795
Remaining Unfunded Capital Commitment	205
Valesco Fund III, LP [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	2,000
Capital Called	119
Remaining Unfunded Capital Commitment	1,881
GP Capital Partners, LP [Member] | SBIC Capital Commitment [Member]
Total Capital Commitment	1,000
Capital Called	636
Remaining Unfunded Capital Commitment	$ 364

Note 23 - Related Party Trans_2

Note 23 - Related Party Transactions - (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable, Related Parties	$ 19.5	$ 66.8
Related Party Deposit Liabilities	$ 51.2	$ 58

Note 24 - Fair Value of Finan_3

Note 24 - Fair Value of Financial Instruments - (Details Textual) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value, Recurring [Member]
Liabilities, Fair Value Disclosure	$ 0	$ 0
Fair Value, Nonrecurring [Member]
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, 2023	Dec. 31, 2022
Securities available for sale	$ 879,571	$ 890,751
US Treasury Securities [Member]
Securities available for sale	16,239	30,115
US Government Agencies Debt Securities [Member]
Securities available for sale	9,410	47,372
Corporate Debt Securities [Member]
Securities available for sale	43,839	46,004
Collateralized Mortgage-Backed Securities [Member]
Securities available for sale	506,310	451,725
US States and Political Subdivisions Debt Securities [Member]
Securities available for sale	303,773	315,535
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	20,847
Fair Value, Recurring [Member]
Loans Held for Sale	835	304
Total	880,406	891,055
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Loans Held for Sale	0	0
Total	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Loans Held for Sale	835	304
Total	851,591	837,287
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Loans Held for Sale	0	0
Total	28,815	53,768
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Securities available for sale	16,239	30,115
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale	16,239	30,115
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	0	0
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	9,410	47,372
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	9,410	47,372
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	43,839	46,004
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	35,871	27,004
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	7,968	19,000
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Securities available for sale	506,310	451,725
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	506,310	451,725
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	303,773	315,535
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	282,926	280,767
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale	$ 20,847	$ 34,768

Note 24 - Fair Value of Finan_5

Note 24 - Fair Value of Financial Instruments - Reconciliation of Assets Measured on Recurring Basis (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
US States and Political Subdivisions Debt Securities [Member]
Balance at December 31, 2022	$ 34,768
Realized Gains (Losses) Included in Net Income	0
Unrealized Losses Included in Other Comprehensive Loss	(2,228)
Purchases	0
Sales	0
Maturities, Prepayments, and Calls	(1,798)
Transfers Into Level 3	0
Transfers Out of Level 3	(9,895)
Balance at December 31, 2023	20,847
Corporate Bond Securities [Member]
Balance at December 31, 2022	19,000
Realized Gains (Losses) Included in Net Income	0
Unrealized Losses Included in Other Comprehensive Loss	(1,532)
Purchases	0
Sales	0
Maturities, Prepayments, and Calls	0
Transfers Into Level 3	0
Transfers Out of Level 3	(9,500)
Balance at December 31, 2023	$ 7,968

Note 24 - Fair Value of Finan_6

Note 24 - Fair Value of Financial Instruments - Quantitative Information for Assets Measured on a Recurring Basis (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Securities, fair value	$ 879,571	$ 890,751
US States and Political Subdivisions Debt Securities [Member]
Securities, fair value	303,773	$ 315,535
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities, fair value	$ 20,847
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Liquidity Premium [Member]
Securities, range of discounts	0.01
Corporate Bond Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities, fair value	$ 7,968
Corporate Bond Securities [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Liquidity Premium [Member]
Securities, range of discounts	0.02

Note 24 - Fair Value of Finan_7

Note 24 - Fair Value of Financial Instruments - Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets measured on a nonrecurring basis	$ 6,435	$ 18,250
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	6,435	18,250
Impaired Loans [Member]
Assets measured on a nonrecurring basis	4,750	16,816
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	4,750	16,816
Other Nonperforming Assets [Member]
Assets measured on a nonrecurring basis	1,685	1,434
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	$ 1,685	$ 1,434

Note 24 - Fair Value of Finan_8

Note 24 - Fair Value of Financial Instruments - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial Assets:
Securities	$ 879,571	$ 890,751
Other Equity Securities	33,942	37,467
Reported Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	377,244	168,346
Securities	879,571	890,751
Loans Held for Sale	835	304
Loans - Net	4,952,371	4,567,998
Cash Value of BOLI	96,478	91,958
Other Equity Securities	33,942	37,467
Total	6,340,441	5,756,824
Financial Liabilities:
Deposits	5,248,790	4,820,345
Borrowings	635,073	560,114
Total	5,883,863	5,380,459
Estimate of Fair Value Measurement [Member]
Financial Assets:
Cash and Short-Term Investments	377,244	168,346
Securities	879,571	890,751
Loans Held for Sale	835	304
Loans - Net	4,849,503	4,443,577
Cash Value of BOLI	96,478	91,958
Other Equity Securities	33,942	37,467
Total	6,237,573	5,632,403
Financial Liabilities:
Deposits	5,243,326	4,810,263
Borrowings	613,464	544,564
Total	5,856,790	5,354,827
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Cash and Short-Term Investments	377,244	168,346
Securities	0	0
Loans Held for Sale	0	0
Loans - Net	0	0
Cash Value of BOLI	0	0
Other Equity Securities	0	0
Total	377,244	168,346
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	850,756	836,983
Loans Held for Sale	835	304
Loans - Net	0	0
Cash Value of BOLI	96,478	91,958
Other Equity Securities	0	0
Total	948,069	929,245
Financial Liabilities:
Deposits	0	0
Borrowings	613,464	544,564
Total	613,464	544,564
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Assets:
Cash and Short-Term Investments	0	0
Securities	28,815	53,768
Loans Held for Sale	0	0
Loans - Net	4,849,503	4,443,577
Cash Value of BOLI	0	0
Other Equity Securities	33,942	37,467
Total	4,912,260	4,534,812
Financial Liabilities:
Deposits	5,243,326	4,810,263
Borrowings	0	0
Total	$ 5,243,326	$ 4,810,263

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, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 01, 2020
Assets:
Goodwill	$ 88,391	$ 88,543
Other Assets	15,419	9,642
Total Assets	6,584,550	5,990,460
Liabilities:
Accrued Interest Payable	14,841	2,092
Subordinated Debt	99,990	110,749
Subordinated Debt - Trust Preferred Securities	5,000	5,000			$ 5,000
Other Liabilities	41,587	27,428
Total Liabilities	5,940,291	5,409,979
Shareholders' Equity:
Preferred Stock	71,930	71,930
Common Stock	25,352	25,110
Additional Paid-in Capital	397,447	393,690
Retained Earnings	216,115	163,955
Accumulated Other Comprehensive Income (Loss)	(66,585)	(74,204)
Total Shareholders' Equity	644,259	580,481	$ 433,368	$ 409,963
Total Liabilities and Shareholders' Equity	6,584,550	5,990,460
Parent Company [Member]
Assets:
Cash	12,382	35,684
Investment in Subsidiaries	714,971	641,491
Fintech Funds	3,924	3,080
Goodwill	5,704	5,704
Income Taxes Receivable	10,840	8,739
Other Assets	1,610	1,794
Total Assets	749,431	696,492
Liabilities:
Accrued Interest Payable	0	80
Subordinated Debt	99,990	110,749
Subordinated Debt - Trust Preferred Securities	5,155	5,155
Other Liabilities	27	27
Total Liabilities	105,172	116,011
Shareholders' Equity:
Preferred Stock	71,930	71,930
Common Stock	25,352	25,110
Additional Paid-in Capital	397,447	393,690
Retained Earnings	216,115	163,955
Accumulated Other Comprehensive Income (Loss)	(66,585)	(74,204)
Total Shareholders' Equity	644,259	580,481
Total Liabilities and Shareholders' Equity	$ 749,431	$ 696,492

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest Income	$ 353,327	$ 236,114	$ 170,438
Other Income	27,531	20,512	18,474
Interest Expense	138,198	36,537	16,554
Provision for Income Taxes	19,543	14,337	12,422
Equity in Undistributed Net Income of Subsidiaries	3,045	1,554	2,399
Net Income	71,043	54,255	52,136
Preferred Stock Dividends	5,401	1,350	0
Net Income Available to Common Shareholders	65,642	52,905	52,136
Parent Company [Member]
Dividend Income From Subsidiaries	13,000	10,000	13,000
Interest Income	19	13	5
Other Income	1,147	43	0
Interest Expense	5,753	5,477	3,793
Other Operating Expenses	6,102	6,097	4,374
Income (Loss) before Income Taxes and Equity in Undistributed Net Income of Subsidiaries	2,311	(1,518)	4,838
Provision for Income Taxes	(2,059)	(2,400)	(1,916)
Income Before Equity in Undistributed Net Income of Subsidiaries	4,370	882	6,754
Equity in Undistributed Net Income of Subsidiaries	66,673	53,373	45,382
Net Income	71,043	54,255	52,136
Preferred Stock Dividends	5,401	1,350	0
Net Income Available to Common Shareholders	$ 65,642	$ 52,905	$ 52,136