Note 5 - Stockholders' Equity

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Equity [Text Block]

NOTE 5. STOCKHOLDERS’ EQUITY

Accumulated Other Comprehensive (Loss) Income

Activity within the balances in accumulated other comprehensive (loss) income is shown in the tables below (dollars in thousands).

	Three months ended March 31,
	2023								2022
	Beginning of Period			Net Change		End of Period			Beginning of Period			Net Change			End of Period
Unrealized (loss) gain, available for sale, net	$	(43,137	)	$	4,662	$	(38,475	)	$	4,882		$	(17,259	)	$	(12,377	)
Reclassification of realized (gain) loss, available for sale, net		(5,777	)		1		(5,776	)		(5,772	)		(5	)		(5,777	)
Unrealized gain, transfer from available for sale to held to maturity, net		1			—		1			2			—			2
Change in fair value of interest rate swaps designated as cash flow hedges, net		7,830			—		7,830			3,501			3,172			6,673
Reclassification of realized gain, interest rate swap termination, net		(7,830	)		—		(7,830	)		(1,450	)		(2,642	)		(4,092	)
Accumulated other comprehensive (loss) income	$	(48,913	)	$	4,663	$	(44,250	)	$	1,163		$	(16,734	)	$	(15,571	)

INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)