2025 Digital Annual Report

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE  15.  COMPREHENSIVE  INCOME   Ci nocml updreeshue nn rs ei vael i zi ne cdo gmaei ncso anns ids tlso sosf ens eot ni nsceocmu rei tai ne sd aovt ah iel ar bc loem- f oprr-eshael en. s iTv eh ei nccoommpeo. nOe tnht es rocf oomt hperre hc oe nmspi vree hi ne cnos mi v ee income and related tax effects for the years ended December 31, 2025 and 2024 are as follows:   2025   2024 Unrealized holding (losses) gains on available-for-sale  securities $  2,859,796  $ 1,610,336 Reinclianscsoifmiceation adjustment for gains (losses) realized Ǧ -  Net unrealized gains  2,859,796  1,610,336 Tax effect  (600,557)  (338,170) Net-of-tax effect $  2,259,239  $ 1,272,166 NOTE  16.  OTHER  INFORMATION   TDheecepmribnecrip3a1l, c2o0m25poannedn2ts02o4f oatrhee: r income and other expense in the statements of income for the years ended   2025   2024 OtOhtehreirnc(noomiet:ems in excess of 1% of total revenues)  $  2,287,671 $ 1,957,219 O Ft hr ea rn ce hx pi seentsaexse: s   2,865,684 2,470,516 Debit card fees  2,998,628 2,639,819 FDIC assessments  1,960,000 2,105,000 Advertising    1,131,526 1,063,171 Professional Fees  1,494,276 1,102,712 Data processing  3,226,555 3,238,969 Other (no items in excess of 1% of total revenues)  12,052,747 11,207,182  $  25,729,416 $ 23,827,369  NOTE  17.  CONTRACTS  WITH  CUSTOMERS   TexhpeliCcoitmlypeaxncylu’sdepdrimfroamrytshoeusrccoepoeforfeAveSnCuTeoipsicn6et06interest income on financial assets and liabilities which is ,  Revenue  from  Contracts  with  Customers,  and non-interest isne cr ov mi c ee . c hT ahreg ec so ma npda nf eye’ ss , st irguns itf iacnadn ti nsvoeusrt cme es not f i nncoonm- ien taenrde sbt a innkc oomw en eadr el i f seeirnvsi uc er a cnhc ae r(gwe sh i oc hn i ds eapl soos iet sx ,c loutdheedr from ASC 606).

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