Note 5 - Concentration of Credit Risk	3 Months Ended
Mar. 31, 2026
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	Note 5: Concentration of Credit Risk Under the California Financial Code, credit extended to any one person at any one time shall not exceed the following limitations: (a) unsecured credits shall not exceed 15 percent of the sum of the Bank’s shareholders’ equity, allowance for loan losses, capital notes, and debentures, or (b) secured and unsecured credits in all shall not exceed 25 percent of the sum of the Bank’s shareholders’ equity, allowance for credit losses, capital notes, and debentures. At March 31, 2026, the Bank did not have credit extended to any one entity exceeding these limits. At March 31, 2026, the Bank had 25 lending relationships each with aggregate amounts of $5 million or more. The Company has significant credit arrangements that are secured by real estate collateral. In addition to real estate loans outstanding as disclosed in Note 4, the Company had loan commitments related to real estate loans of $22,272 thousand and $22,358 thousand at March 31, 2026 and December 31, 2025, respectively. The Company requires collateral on all real estate loans with loan-to-value ratios at origination generally no greater than 75% on commercial real estate loans and no greater than 80% on residential real estate loans. At March 31, 2026, the Bank held corporate bonds of 109 issuing entities that exceeded $5 million for each issuer. [The remainder of this page intentionally left blank]

Note 5 - Concentration of Credit Risk

3 Months Ended

Mar. 31, 2026

Concentration Risk Disclosure [Text Block]

Note 5: Concentration of Credit Risk

Under the California Financial Code, credit extended to any one person at any one time shall not exceed the following limitations: (a) unsecured credits shall not exceed 15 percent of the sum of the Bank’s shareholders’ equity, allowance for loan losses, capital notes, and debentures, or (b) secured and unsecured credits in all shall not exceed 25 percent of the sum of the Bank’s shareholders’ equity, allowance for credit losses, capital notes, and debentures. At March 31, 2026, the Bank did not have credit extended to any one entity exceeding these limits. At March 31, 2026, the Bank had 25 lending relationships each with aggregate amounts of $5 million or more. The Company has significant credit arrangements that are secured by real estate collateral. In addition to real estate loans outstanding as disclosed in Note 4, the Company had loan commitments related to real estate loans of $22,272 thousand and $22,358 thousand at March 31, 2026 and December 31, 2025, respectively. The Company requires collateral on all real estate loans with loan-to-value ratios at origination generally no greater than 75% on commercial real estate loans and no greater than 80% on residential real estate loans. At March 31, 2026, the Bank held corporate bonds of 109 issuing entities that exceeded $5 million for each issuer.

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- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

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+ Details

WESTAMERICA BANCORPORATION 10-Q