Pathward Financial (CASH) 10-Q 9 Aug 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Jun. 30, 2022	Aug. 02, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	0-22140
Entity Registrant Name	PATHWARD FINANCIAL, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-1406262
Entity Address, Address Line One	5501 South Broadband Lane
Entity Address, City or Town	Sioux Falls
Entity Address, State or Province	SD
Entity Address, Postal Zip Code	57108
City Area Code	877
Local Phone Number	497-7497
Title of 12(b) Security	Common Stock, $.01 par value
Trading Symbol	CASH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		29,053,520
Entity Central Index Key	0000907471
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
ASSETS
Cash and cash equivalents	$ 157,260	$ 314,019
Securities available for sale, at fair value	1,956,523	1,864,899
Securities held to maturity, at amortized cost (fair value $41,963 and $56,391, respectively)	43,877	56,669
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812	28,400
Loans held for sale	67,571	56,194
Loans and leases	3,688,566	3,609,563
Allowance for credit losses	(75,206)	(68,281)
Accrued interest receivable	16,818	16,254
Premises, furniture, and equipment, net	42,076	44,888
Rental equipment, net	222,023	213,116
Foreclosed real estate and repossessed assets, net	13	2,077
Goodwill and intangible assets	336,593	342,653
Prepaid assets	11,408	10,513
Other assets	231,844	199,686
Total assets	6,728,178	6,690,650
LIABILITIES
Deposits	5,710,799	5,514,971
Long-term borrowings	16,616	92,834
Accrued expenses and other liabilities	275,989	210,961
Total liabilities	6,003,404	5,818,766
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued and no shares outstanding at June 30, 2022 and September 30, 2021, respectively	0	0
Additional paid-in capital	615,159	604,484
Retained earnings	244,686	259,189
Accumulated other comprehensive income (loss)	(131,407)	7,599
Treasury stock, at cost, 83,689 and 16,531 common shares at June 30, 2022 and September 30, 2021, respectively	(4,623)	(860)
Total equity attributable to parent	724,109	870,729
Noncontrolling interest	665	1,155
Total stockholders’ equity	724,774	871,884
Total liabilities and stockholders’ equity	6,728,178	6,690,650
Common stock, $0.01 par value; 90,000,000 shares authorized, 29,440,396 and 31,686,483 shares issued, 29,356,707 and 31,669,952 shares outstanding at June 30, 2022 and September 30, 2021, respectively
STOCKHOLDERS’ EQUITY
Common stock	294	317
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2022 and September 30, 2021, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Condition (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
STOCKHOLDERS’ EQUITY
Investment securities held to maturity, fair value	$ 41,963	$ 56,391
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Treasury stock (in shares)	83,689	16,531
Common Stock
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	90,000,000	90,000,000
Common stock, shares issued (in shares)	29,440,396	31,686,483
Common stock, shares outstanding (in shares)	29,356,707	31,669,952
Common Stock, Nonvoting
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Interest and dividend income:
Loans and leases, including fees	$ 62,541	$ 62,287	$ 203,115	$ 192,415
Mortgage-backed securities	7,381	3,446	16,690	8,176
Other investments	3,984	4,250	12,169	13,207
Total interest and dividend income	73,906	69,983	231,974	213,798
Interest expense:
Deposits	94	188	400	1,429
FHLB advances and other borrowings	1,661	1,320	4,010	4,045
Total interest expense	1,755	1,508	4,410	5,474
Net interest income	72,151	68,475	227,564	208,324
Provision for credit losses	(1,302)	4,612	31,186	40,991
Net interest income after provision for credit losses	73,453	63,863	196,378	167,333
Noninterest income:
Gain on sale of securities	198	0	595	6
Gain on sale of trademarks	0	0	50,000	0
Gain (loss) on sale of other	1,239	5,955	(1,601)	10,935
Other income	5,271	4,017	10,811	15,550
Total noninterest income	53,994	62,453	250,351	221,361
Noninterest expense:
Compensation and benefits	45,091	38,604	128,364	114,867
Refund transfer product expense	2,457	2,435	8,855	8,642
Tax advance product expense	(29)	(25)	2,156	2,534
Card processing	8,438	6,809	23,067	20,138
Occupancy and equipment expense	8,996	7,381	25,845	21,017
Operating lease equipment depreciation	9,145	8,122	26,331	23,122
Legal and consulting	11,724	5,680	27,279	16,972
Intangible amortization	1,532	2,013	5,188	6,784
Impairment expense	670	505	670	2,217
Other expense	8,626	9,999	34,491	33,775
Total noninterest expense	96,650	81,523	282,246	250,068
Income before income tax expense	30,797	44,793	164,483	138,626
Income tax expense	6,958	4,934	29,236	9,600
Net income before noncontrolling interest	23,839	39,859	135,247	129,026
Net income attributable to noncontrolling interest	1,448	1,158	2,281	3,221
Net income attributable to parent	$ 22,391	$ 38,701	$ 132,966	$ 125,805
Earnings per common share:
Basic (in dollars per share)	$ 0.76	$ 1.21	$ 4.44	$ 3.87
Diluted (in dollars per share)	$ 0.76	$ 1.21	$ 4.44	$ 3.87
Refund transfer product fees
Noninterest income:
Noninterest income	$ 10,289	$ 12,073	$ 38,674	$ 35,400
Tax advance product fees
Noninterest income:
Noninterest income	(20)	891	40,513	47,413
Payments card and deposit fees
Noninterest income:
Noninterest income	24,673	29,203	76,075	81,641
Other bank and deposit fees
Noninterest income:
Noninterest income	262	338	750	709
Rental income
Noninterest income:
Noninterest income	$ 12,082	$ 9,976	$ 34,534	$ 29,707

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income before noncontrolling interest	$ 23,839	$ 39,859	$ 135,247	$ 129,026
Other comprehensive income (loss):
Change in net unrealized gain (loss) on debt securities	(81,841)	3,081	(184,614)	(3,996)
Net (gain) realized on investment securities	(198)	0	(595)	(6)
Total	(82,039)	3,081	(185,209)	(4,002)
Unrealized gain on currency translation	(520)	121	(311)	692
Deferred income tax effect	(20,526)	789	(46,514)	(990)
Total other comprehensive (loss)	(62,033)	2,413	(139,006)	(2,320)
Total comprehensive income (loss)	(38,194)	42,272	(3,759)	126,706
Total comprehensive income attributable to noncontrolling interest	1,448	1,158	2,281	3,221
Comprehensive income (loss) attributable to parent	$ (39,642)	$ 41,114	$ (6,040)	$ 123,485

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Adjustment	Total Pathward Stockholders’ Equity	Total Pathward Stockholders’ Equity Adjustment	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained Earnings Adjustment	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Noncontrolling interest	Noncontrolling interest Adjustment
Beginning Balance at Sep. 30, 2020	$ 847,308	$ (10,803)	$ 843,705	$ (8,351)	$ 344	$ 594,569	$ 234,927	$ (8,351)	$ 17,542	$ (3,677)	$ 3,603	$ (2,452)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(4,804)		(4,804)				(4,804)
Issuance of common stock due to ESOP	3,036		3,036		2	3,034
Repurchases of common stock	(87,018)		(87,018)		(27)	27	(84,999)			(2,019)
Stock compensation	5,090		5,090			5,090
Total other comprehensive (loss)	(2,320)		(2,320)						(2,320)
Net income	129,026		125,805				125,805				3,221
Net investment by (distribution to) noncontrolling interests	(2,882)										(2,882)
Ending Balance at Jun. 30, 2021	876,633		875,143		319	602,720	262,578		15,222	(5,696)	1,490
Beginning Balance at Mar. 31, 2021	835,258		834,166		319	601,222	225,471		12,809	(5,655)	1,092
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,594)		(1,594)				(1,594)
Repurchases of common stock	(41)		(41)							(41)
Stock compensation	1,498		1,498			1,498
Total other comprehensive (loss)	2,413		2,413						2,413
Net income	39,859		38,701				38,701				1,158
Net investment by (distribution to) noncontrolling interests	(760)										(760)
Ending Balance at Jun. 30, 2021	876,633		875,143		319	602,720	262,578		15,222	(5,696)	1,490
Beginning Balance at Sep. 30, 2021	871,884		870,729		317	604,484	259,189		7,599	(860)	1,155
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(4,469)		(4,469)				(4,469)
Issuance of common stock due to restricted stock	1		1		1
Issuance of common stock due to ESOP	2,886		2,886		1	2,885
Repurchases of common stock	(146,763)		(146,763)		(25)	25	(143,000)			(3,763)
Stock compensation	7,765		7,765			7,765
Total other comprehensive (loss)	(139,006)		(139,006)						(139,006)
Net income	135,247		132,966				132,966				2,281
Net investment by (distribution to) noncontrolling interests	(2,771)										(2,771)
Ending Balance at Jun. 30, 2022	724,774		724,109		294	615,159	244,686		(131,407)	(4,623)	665
Beginning Balance at Mar. 31, 2022	763,406		763,084		294	612,917	223,760		(69,374)	(4,513)	322
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,465)		(1,465)				(1,465)
Repurchases of common stock	(110)		(110)							(110)
Stock compensation	2,242		2,242			2,242
Total other comprehensive (loss)	(62,033)		(62,033)						(62,033)
Net income	23,839		22,391				22,391				1,448
Net investment by (distribution to) noncontrolling interests	(1,105)										(1,105)
Ending Balance at Jun. 30, 2022	$ 724,774		$ 724,109		$ 294	$ 615,159	$ 244,686		$ (131,407)	$ (4,623)	$ 665

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2020
Statement of Stockholders' Equity [Abstract]
Cash dividends declared on common stock (in dollars per share)	$ 0.05	$ 0.05	$ 0.15	$ 0.15
Accounting Standards Update [Extensible List]					Accounting Standards Update 2016-13 [Member]

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net income before noncontrolling interest	$ 135,247	$ 129,026
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	47,193	43,561
Provision for credit losses	31,186	40,991
Provision (reversal of) for deferred taxes	18,517	(1,360)
Originations of loans held for sale	(769,672)	(472,935)
Proceeds from sales of loans held for sale	898,442	694,063
Net change in loans held for sale	12,568	2,495
Fair value adjustment of foreclosed real estate	250	481
Net realized (gain) on securities available for sale, net	(161)	(6)
Net realized (gain) loss on loans held for sale	3,933	(9,804)
Net realized loss on premise, furniture, and equipment	45	0
Net realized (gain) on lease receivables and equipment	(2,180)	(1,076)
Net realized (gain) on foreclosed real estate and repossessed assets	0	(4)
Net realized (gain) on trademarks	(50,000)	0
Net realized (gain) loss on other assets	(434)	28
Change in bank-owned life insurance value	(1,818)	(1,827)
Impairment of intangibles	670	0
Net change in accrued interest receivable	(564)	398
Net change in other assets	(7,391)	(3,742)
Net change in accrued expenses and other liabilities	(36,577)	25,332
Stock compensation	7,765	5,090
Net cash provided by operating activities	287,019	450,711
Cash flows from investing activities:
Purchases of securities available for sale	(689,515)	(976,502)
Proceeds from sales of securities available for sale	244,305	50,468
Proceeds from maturities of and principal collected on securities available for sale	264,808	266,673
Proceeds from maturities of and principal collected on securities held to maturity	12,189	27,041
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(134,293)	(1,295)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	133,880	0
Purchases of loans and leases	(108,570)	(145,639)
Proceeds from sales of loans and leases	45,784	13,822
Net change in loans and leases	35,462	(177,944)
Purchases of premises, furniture, and equipment	(5,860)	(9,448)
Proceeds from sales of premises, furniture, and equipment	35	86
Purchases of rental equipment	(270,262)	(36,800)
Proceeds from sales of rental equipment	8,236	11,744
Net change in rental equipment	(1,879)	(2,303)
Proceeds from sales of foreclosed real estate and repossessed assets	1,814	8,285
Proceeds from sale of trademarks	50,000	0
Proceeds from sale of other assets	2,925	0
Net cash (used in) investing activities	(410,941)	(971,812)
Cash flows from financing activities:
Net change in deposits	195,828	909,672
Redemption of long-term borrowings	(75,000)	0
Principal payments on capital lease obligations	(75)	(24)
Principal payments on other liabilities	(2,163)	(4,775)
Proceeds from other liabilities	0	80
Dividends paid on common stock	(4,469)	(4,804)
Issuance of common stock due to restricted stock	1	0
Issuance of common stock due to ESOP	2,886	3,036
Repurchases of common stock	(146,763)	(87,018)
Distributions to noncontrolling interest	(2,771)	(2,882)
Net cash (used in) financing activities	(32,526)	813,285
Effect of exchange rate changes on cash	(311)	692
Net change in cash and cash equivalents	(156,759)	292,876
Cash and cash equivalents at beginning of fiscal year	314,019	427,367
Cash and cash equivalents at end of fiscal period	157,260	720,243
Supplemental disclosure of cash flow information:
Interest	4,779	5,544
Income taxes	10,898	4,147
Franchise taxes	200	200
Other taxes	516	671
Supplemental schedule of non-cash investing activities:
Trade Date Purchases - AFS	101,993	0
Held for sale to loans and leases	14,731	0
Loans and leases to held for sale	169,045	118,037
Loans and leases to rental equipment	3,393	14,844
Loans and leases to foreclosed real estate and repossessed assets	0	9
Rental equipment to loan and leases	233,634	14,014
Recognition of operating lease ROU assets, net of measurements	$ 389	$ 12,954

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The interim unaudited Condensed Consolidated Financial Statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended September 30, 2021 included in Pathward Financial, Inc.’s (“Pathward” or the “Company”) Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on November 23, 2021. Accordingly, footnote disclosures which would substantially duplicate the disclosures contained in the audited consolidated financial statements have been omitted. The financial information of the Company included herein has been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the three and nine months ended June 30, 2022 are not necessarily indicative of the results expected for the fiscal year ending September 30, 2022.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU")	9 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES (ASU)	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") Significant accounting policies in effect and disclosed within the Company’s most recent audited consolidated financial statements as of September 30, 2021 remain substantially unchanged. The following ASUs became effective for the Company on October 1, 2021, none of which had a material impact on the Company’s significant accounting policies or Condensed Consolidated Financial Statements: – ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. – ASU 2020-08 , Codification Improvements to Subtopic 310-20, Receivables – Nonrefundable Fees and Other Costs. – ASU 2020-10, Codification Improvements.

SIGNIFICANT EVENTS

SIGNIFICANT EVENTS	9 Months Ended
	Jun. 30, 2022
Unusual or Infrequent Items, or Both [Abstract]
SIGNIFICANT EVENTS	SIGNIFICANT EVENTS Rebranding On December 7, 2021, the Company executed a Purchase Agreement (the “Agreement”) with Beige Key, LLC (the “Assignee”) for the sale of all of the Company’s worldwide right, title and interest in and to company names and tradenames including Meta and other "Meta" formative names including MetaBank and Meta Financial Group, and the domain names, social media accounts and goodwill associated with the foregoing (collectively, the “Meta” tradenames) in exchange for $60.0 million in cash. Subject to the terms and conditions set forth in the Agreement, the Company has one year from the Agreement execution date to phase out and cease all use of the Meta tradenames. From the date of the Agreement until the date such phase out is completed (the “Phase Out Period”), Assignee has granted the Company a non-exclusive royalty free license in the United States and Canada to use the Meta tradenames in the manner in which they were used by the Company prior to the Agreement. The Company received $50.0 million upon execution and delivery of the Agreement, at which time the Meta tradenames were assigned to the Assignee. The Company has recognized the $50.0 million as noninterest income during the period ended December 31, 2021. The remaining $10.0 million was paid by the Assignee and is being held in an escrow account by a third-party agent until the agreed upon activities within the Phase Out Period have been completed, at which time the funds will be released to the Company. The Company’s receipt of the $10.0 million payment is contingent upon phase out activities that have not yet been completed and has not been recognized in the Company’s consolidated financial statements for the fiscal quarter ended June 30, 2022. On July 13, 2022, the Company announced it changed its name to Pathward Financial, Inc.™, and its bank subsidiary MetaBank®, N.A. changed to Pathward™, N.A. ("Pathward"). Certain changes will be made immediately, with a full transition to Pathward expected by the end of this calendar year, including the launch of a new brand identity and website. The Company recognized $3.4 million and $6.2 million of noninterest expense related to rebranding efforts during the three and nine months ended June 30, 2022, respectively.

SECURITIES

SECURITIES	9 Months Ended
	Jun. 30, 2022
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale ("AFS") and held to maturity ("HTM") debt securities are presented below. Debt Securities AFS (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair At June 30, 2022 Corporate securities $ 25,000 $ — $ (1,562) $ 23,438 SBA securities 84,506 247 (3,404) 81,349 Obligations of states and political subdivisions 2,726 — (85) 2,641 Non-bank qualified obligations of states and political subdivisions 260,069 29 (15,137) 244,961 Asset-backed securities 171,623 — (12,291) 159,332 Mortgage-backed securities 1,587,992 655 (143,845) 1,444,802 Total debt securities AFS $ 2,131,916 $ 931 $ (176,324) $ 1,956,523 At September 30, 2021 Corporate securities $ 25,000 $ — $ — $ 25,000 SBA securities 151,958 5,251 — 157,209 Obligations of states and political subdivisions 2,497 10 — 2,507 Non-bank qualified obligations of states and political subdivisions 266,048 3,347 (1,100) 268,295 Asset-backed securities 393,103 3,003 (1,247) 394,859 Mortgage-backed securities 1,016,478 9,728 (9,177) 1,017,029 Total debt securities AFS $ 1,855,084 $ 21,339 $ (11,524) $ 1,864,899 Debt Securities HTM (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair At June 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 41,122 $ — $ (1,765) $ 39,357 Mortgage-backed securities 2,755 — (149) 2,606 Total debt securities HTM $ 43,877 $ — $ (1,914) $ 41,963 At September 30, 2021 Non-bank qualified obligations of states and political subdivisions $ 52,944 $ 103 $ (471) $ 52,576 Mortgage-backed securities 3,725 90 — 3,815 Total debt securities HTM $ 56,669 $ 193 $ (471) $ 56,391 Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous loss position, were as follows: LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in thousands) Fair Gross Unrealized (Losses) Fair Gross Unrealized (Losses) Fair Gross Unrealized (Losses) Debt Securities AFS At June 30, 2022 Corporate securities $ 23,438 $ (1,562) $ — $ — $ 23,438 $ (1,562) SBA securities 73,758 (3,404) — — 73,758 (3,404) Obligations of state and political subdivisions 2,401 (85) — — 2,401 (85) Non-bank qualified obligations of states and political subdivisions 237,769 (14,823) 3,414 (314) 241,183 (15,137) Asset-backed securities 96,852 (6,435) 62,481 (5,856) 159,333 (12,291) Mortgage-backed securities 1,033,772 (111,839) 227,715 (32,006) 1,261,487 (143,845) Total debt securities AFS $ 1,467,990 $ (138,148) $ 293,610 $ (38,176) $ 1,761,600 $ (176,324) At September 30, 2021 Non-bank qualified obligations of states and political subdivisions $ 101,046 $ (1,100) $ — $ — $ 101,046 $ (1,100) Asset-backed securities 127,110 (283) 91,553 (964) 218,663 (1,247) Mortgage-backed securities 759,035 (7,418) 60,792 (1,759) 819,827 (9,177) Total debt securities AFS $ 987,191 $ (8,801) $ 152,345 $ (2,723) $ 1,139,536 $ (11,524) Debt Securities HTM At June 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 35,121 $ (1,530) $ 4,236 $ (235) $ 39,357 $ (1,765) Mortgage-backed securities 2,607 (149) — — 2,607 (149) Total debt securities HTM $ 37,728 $ (1,679) $ 4,236 $ (235) $ 41,964 $ (1,914) At September 30, 2021 Non-bank qualified obligations of states and political subdivisions $ 26,096 $ (471) $ — $ — $ 26,096 $ (471) Total debt securities HTM $ 26,096 $ (471) $ — $ — $ 26,096 $ (471) At June 30, 2022, there were 166 securities AFS in an unrealized loss position. Management assessed each investment security with unrealized losses for credit loss and determined substantially all unrealized losses on these securities were due to credit spreads and interest rates versus credit loss. As part of that assessment, management evaluated and concluded that it is more-likely-than-not that the Company will not be required and does not intend to sell any of the securities prior to recovery of the amortized cost. At June 30, 2022, there was no ACL for debt securities AFS. The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features that allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities ("MBS") because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, MBS are not included in the maturity categories in the following maturity summary. The expected maturities of certain SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply. (Dollars in thousands) At June 30, 2022 At September 30, 2021 Securities AFS at Fair Value Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 950 $ 955 $ 810 $ 822 Due after one year through five years 10,797 10,489 13,026 13,378 Due after five years through ten years 68,339 63,705 50,785 52,357 Due after ten years 463,838 436,572 773,985 781,313 543,924 511,721 838,606 847,870 Mortgage-backed securities 1,587,992 1,444,802 1,016,478 1,017,029 Total securities AFS, at fair value $ 2,131,916 $ 1,956,523 $ 1,855,084 $ 1,864,899 At June 30, 2022 At September 30, 2021 (Dollars in thousands) Amortized Cost Fair Amortized Cost Fair Securities HTM at Fair Value Due after ten years $ 41,122 $ 39,357 $ 52,944 $ 52,576 41,122 39,357 52,944 52,576 Mortgage-backed securities 2,755 2,606 3,725 3,815 Total securities HTM, at cost $ 43,877 $ 41,963 $ 56,669 $ 56,391 Equity Securities The Company held $3.1 million at June 30, 2022 and $12.7 million at September 30, 2021 in marketable equity securities. The Company recognized $3.8 million and none in unrealized loss on marketable equity securities during the nine months ended June 30, 2022 and 2021, respectively, which is attributable to an investee becoming publicly traded during fiscal year 2021. All other marketable equity securities and related activity were insignificant for the nine months ended June 30, 2022 and 2021. There was one marketable security sold during the nine months ended June 30, 2022 for a $0.3 million gain. Non-marketable equity securities with a readily determinable fair value totaled $6.5 million at June 30, 2022 and $4.6 million at September 30, 2021. The Company recognized $0.6 million in unrealized gains and $0.4 million in unrealized gains during the nine months ended June 30, 2022 and 2021, respectively. No such securities were sold during the nine months ended June 30, 2022. Non-marketable equity securities without readily determinable fair value totaled $20.7 million at June 30, 2022 and $16.0 million at September 30, 2021. There were three securities sold during the nine months ended June 30, 2022 for a $0.2 million gain . FRB Stock The Bank is required by federal law to subscribe to capital stock (divided into shares of $100 each) as a member of the FRB of Minneapolis with an amount equal to six per centum of the paid-up capital stock and surplus. One-half of the subscription is paid at time of application, and one-half is subject to call of the Board of Governors of the Federal Reserve System. FRB of Minneapolis stock held by the Bank totaled $19.7 million at June 30, 2022 and September 30, 2021. These equity securities are 'restricted' in that they can only be owned by member banks. FHLB Stock The Company's borrowings from the FHLB are secured by specific investment securities. Such advances can be made pursuant to several different credit programs, each of which has its own interest rate and range of maturities. The investments in the FHLB stock are required investments related to the Company's membership in and current borrowings from the FHLB of Des Moines. The investments in the FHLB of Des Moines could be adversely impacted by the financial operations of the FHLB and actions of their regulator, the Federal Housing Finance Agency. The FHLB stock is carried at cost since it is generally redeemable at par value. The carrying value of the stock held at the FHLB was $9.1 million at June 30, 2022 and $8.7 million at September 30, 2021. These equity securities are ‘restricted’ in that they can only be sold back to the respective institution from which they were acquired or another member institution at par. Therefore, FRB and FHLB stocks are less liquid than other marketable equity securities, and the fair value approximates cost. Equity Security Impairment The Company evaluates impairment for investments held at cost on at least an annual basis based on the ultimate recoverability of the par value. All other equity investments, including those under the equity method, are reviewed for other-than-temporary impairment on at least a quarterly basis. The Company recognized no impairment for such investments for the nine months ended June 30, 2022.

LOANS AND LEASES, NET

LOANS AND LEASES, NET	9 Months Ended
	Jun. 30, 2022
Loans and Leases Receivable Disclosure [Abstract]
LOANS AND LEASES, NET	89 Days Past Due Total Past Due Current Total Loans and Leases Receivable > 89 Days Past Due and Accruing Nonaccrual Balance Total Loans held for sale $ — $ — $ — $ — $ 67,571 $ 67,571 $ — $ — $ — Term lending 4,882 1,960 3,483 10,325 1,037,439 1,047,764 613 8,965 9,578 Asset based lending — — — — 402,506 402,506 — 4,508 4,508 Factoring — — — — 408,777 408,777 — 743 743 Lease financing 8,708 1,584 3,345 13,637 205,152 218,789 1,788 3,844 5,632 Insurance premium finance 1,565 611 803 2,979 478,240 481,219 803 — 803 SBA/USDA 271 — 1,564 1,835 213,675 215,510 315 1,543 1,858 Other commercial finance — — — — 173,338 173,338 — — — Commercial finance 15,426 4,155 9,195 28,776 2,919,127 2,947,903 3,519 19,603 23,122 Consumer credit products 3,298 3,039 2,886 9,223 142,883 152,106 2,886 — 2,886 Other consumer finance 510 437 615 1,562 105,573 107,135 615 — 615 Consumer finance 3,808 3,476 3,501 10,785 248,456 259,241 3,501 — 3,501 Tax services — 41,627 — 41,627 — 41,627 — — — Warehouse finance — — — — 434,748 434,748 — — — Total loans and leases held for investment 19,234 49,258 12,696 81,188 3,602,331 3,683,519 7,020 19,603 26,623 Total loans and leases $ 19,234 $ 49,258 $ 12,696 $ 81,188 $ 3,669,902 $ 3,751,090 $ 7,020 $ 19,603 $ 26,623 At September 30, 2021 Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due > 89 Days Past Due Total Past Due Current Total Loans and Leases Receivable > 89 Days Past Due and Accruing Nonaccrual Balance Total Loans held for sale $ — $ — $ — $ — $ 56,194 $ 56,194 $ — $ — $ — Term lending 11,879 2,703 5,452 20,034 940,985 961,019 2,558 14,904 17,462 Asset based lending — — — — 300,225 300,225 — — — Factoring — — — — 363,670 363,670 — 1,268 1,268 Lease financing 4,909 3,336 8,401 16,646 249,404 266,050 8,345 3,158 11,503 Insurance premium finance 1,415 375 599 2,389 426,478 428,867 599 — 599 SBA/USDA 66 974 987 2,027 245,729 247,756 987 — 987 Other commercial finance — — — — 157,908 157,908 — — — Commercial finance 18,269 7,388 15,439 41,096 2,684,399 2,725,495 12,489 19,330 31,819 Consumer credit products 713 527 511 1,751 127,500 129,251 511 — 511 Other consumer finance 963 285 725 1,973 121,633 123,606 725 — 725 Consumer finance 1,676 812 1,236 3,724 249,133 252,857 1,236 — 1,236 Tax services — — 7,962 7,962 2,443 10,405 7,962 — 7,962 Warehouse finance — — — — 419,926 419,926 — — — Community banking — — — — 199,132 199,132 — 14,915 14,915 Total loans and leases held for investment 19,945 8,200 24,637 52,782 3,555,033 3,607,815 21,687 34,245 55,932 Total loans and leases $ 19,945 $ 8,200 $ 24,637 $ 52,782 $ 3,611,227 $ 3,664,009 $ 21,687 $ 34,245 $ 55,932 Nonaccrual loans and leases by year of origination at June 30, 2022 were as follows: Amortized Cost Basis Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term lending $ 540 $ 937 $ 1,291 $ 5,800 $ 300 $ 97 $ — $ 8,965 $ 2,922 Asset based lending — — — — — — 4,508 4,508 4,508 Factoring — — — — — — 743 743 743 Lease financing — — 1,286 2,083 464 11 — 3,844 — SBA/USDA — 23 1,249 — — 271 — 1,543 — Commercial finance 540 960 3,826 7,883 764 379 5,251 19,603 8,173 Total nonaccrual loans and leases $ 540 $ 960 $ 3,826 $ 7,883 $ 764 $ 379 $ 5,251 $ 19,603 $ 8,173 Loans and leases that are 90 days or more delinquent and accruing by year of origination at June 30, 2022 were as follows: Amortized Cost Basis Term Loans and Leases by Origination Year Revolving Loans and Leases Total (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term lending $ 285 $ 203 $ 85 $ 1 $ — $ 39 $ — $ 613 Lease financing 601 573 282 128 204 — — 1,788 Insurance premium finance 407 391 5 — — — — 803 SBA/USDA — — 315 — — — — 315 Commercial finance 1,293 1,167 687 129 204 39 — 3,519 Consumer credit products 258 2,504 63 57 4 — — 2,886 Other consumer finance — 83 — — — 532 — 615 Consumer finance 258 2,587 63 57 4 532 — 3,501 Total 90 days or more delinquent and accruing $ 1,551 $ 3,754 $ 750 $ 186 $ 208 $ 571 $ — $ 7,020 Certain loans and leases 90 days or more past due as to interest or principal continue to accrue because they are (1) well-secured and in the process of collection or (2) consumer loans exempt under regulatory rules from being classified as nonaccrual until later delinquency, usually 120 days past due. When analysis of borrower or lessee operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan or lease is evaluated for impairment. Often, this is associated with a delay or shortfall in scheduled payments, as described above. The following table provides the average recorded investment in nonaccrual loans and leases: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2022 2021 2022 2021 Term lending $ 11,114 $ 14,964 $ 11,908 $ 14,190 Asset based lending 3,500 127 4,502 591 Factoring 1,903 33 7,980 337 Lease financing 3,529 2,435 3,194 2,994 SBA/USDA 1,776 600 1,152 600 Commercial finance 21,822 18,159 28,736 18,712 Community banking — 19,801 — 16,144 Total loans and leases $ 21,822 $ 37,960 $ 28,736 $ 34,856 The recognized interest income on the Company's nonaccrual loans and leases for the three and nine months ended June 30, 2022 and 2021 was not significant. The Company’s troubled debt restructurings ("TDRs") typically involve forgiving a portion of interest or principal on existing loans, making loans at a rate materially less than current market rates, or extending the term of the loan. There were $0.2 million of commercial finance loans and $0.5 million of consumer finance loans that were modified in a TDR during the three months ended June 30, 2022, all of which were modified to extend the term of the loan. There were $3.7 million of commercial finance loans and $0.1 million of consumer finance loans that were modified in a TDR during the three months ended June 30, 2021, all of which were modified to extend the term of the loan, and no community banking loans. During the nine months ended June 30, 2022, there were $10.4 million of commercial finance loans and $0.7 million of consumer finance loans that were modified in a TDR, all of which were modified to extend the term of the loan. There were $5.9 million of commercial finance loans and $0.2 million of consumer finance loans that were modified in a TDR during the nine months ended June 30, 2021 and no community banking loans." id="sjs-B4">LOANS AND LEASES, NET Loans and leases consist of the following: (Dollars in thousands) June 30, 2022 September 30, 2021 Term lending $ 1,047,764 $ 961,019 Asset based lending 402,506 300,225 Factoring 408,777 363,670 Lease financing 218,789 266,050 Insurance premium finance 481,219 428,867 SBA/USDA 215,510 247,756 Other commercial finance 173,338 157,908 Commercial finance 2,947,903 2,725,495 Consumer credit products 152,106 129,251 Other consumer finance 107,135 123,606 Consumer finance 259,241 252,857 Tax services 41,627 10,405 Warehouse finance 434,748 419,926 Community banking — 199,132 Total loans and leases 3,683,519 3,607,815 Net deferred loan origination costs 5,047 1,748 Total gross loans and leases 3,688,566 3,609,563 Allowance for credit losses (75,206) (68,281) Total loans and leases, net $ 3,613,360 $ 3,541,282 During the nine months ended June 30, 2022, the Company transferred $169.0 million of Community Banking loans to held for sale. During the nine months ended June 30, 2021, the Company transferred $118.0 million of Community Banking loans to held for sale. During the nine months ended June 30, 2022 and 2021, the Company originated $769.7 million and $472.9 million of consumer finance and SBA/USDA as held for sale, respectively. The Company sold held for sale loans resulting in proceeds of $898.4 million and loss on sale of $3.9 million during the nine months ended June 30, 2022. The Company sold held for sale loans resulting in proceeds of $694.1 million and gains on sale of $9.8 million during the nine months ended June 30, 2021. In connection with the Company's sale of the Bank's Community Bank division to Central Bank, the Company entered into a servicing agreement with Central Bank for the retained Community Bank loan portfolio that became effective on February 29, 2020 (the "Closing Date"). The Company recognized $0.2 million and $2.2 million in servicing fee expense during the nine months ended June 30, 2022 and 2021, respectively, and $3.3 million for the fiscal year ended September 30, 2021. Since the Closing Date, the Company has entered into subsequent loan portfolio sale agreements with Central Bank and other third parties. The Company sold additional loans from the retained Community Bank portfolio in the amount of $192.5 million and $233.0 million in the nine months ended June 30, 2022 and 2021, respectively, and $308.1 million for the fiscal year ended September 30, 2021. All loans from the retained Community Bank portfolio have been sold as of December 31, 2021. Loans purchased and sold by portfolio segment, including participation interests, were as follows: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2022 2021 2022 2021 Loans Purchased Loans held for investment: Commercial finance $ — $ — $ 3,098 $ — Warehouse finance 19,657 46,153 105,472 142,389 Community banking — 403 — 3,250 Total purchases $ 19,657 $ 46,556 $ 108,570 $ 145,639 Loans Sold Loans held for sale: Commercial finance $ 1,216 $ 45,695 $ 48,329 $ 81,996 Consumer finance 173,284 72,437 696,891 382,382 Community banking — — 153,222 232,979 Loans held for investment: Commercial finance — — 15,549 — Community banking — 1,816 30,235 13,822 Total sales $ 174,500 $ 119,948 $ 944,226 $ 711,179 Leasing Portfolio. The net investment in direct financing and sales-type leases was comprised of the following: (Dollars in thousands) June 30, 2022 September 30, 2021 Carrying amount $ 226,347 $ 278,341 Unguaranteed residual assets 11,862 14,393 Unamortized initial direct costs 348 490 Unearned income (19,420) (26,684) Total net investment in direct financing and sales-type leases $ 219,137 $ 266,540 Undiscounted future minimum lease payments receivable for direct financing and sales-type leases, and a reconciliation to the carrying amount recorded at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 24,394 2023 93,511 2024 62,678 2025 30,942 2026 10,471 Thereafter 4,351 Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 226,347 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 226,347 The Company did not record any contingent rental income from direct financing and sales-type leases in the nine months ended June 30, 2022. The COVID-19 pandemic began impacting the U.S. and global economies in the first calendar quarter of 2020, with significant deterioration of macroeconomic conditions and markets into 2021. Although macroeconomic conditions and markets have improved since the beginning of 2021, other factors have been affecting the economic environment in 2022 including geopolitical conflict, supply chain disruptions, inflation, and rising interest rates. While the ultimate impact of the pandemic and these other factors on the Company's loan and lease portfolio remains difficult to predict, management continues to evaluate the loan and lease portfolio in order to assess the impact on repayment sources and underlying collateral that could result in additional losses and the impact to our customers and businesses as a result of COVID-19 and other factors impacting the economy and will refine its estimate as developments occur and more information becomes available. Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows: Three Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 27,568 $ 9 $ (3,086) $ 1,316 $ 25,807 Asset based lending 2,583 (1,553) — 295 1,325 Factoring 6,526 533 (194) 268 7,133 Lease financing 6,471 (429) — 107 6,149 Insurance premium finance 1,057 583 (230) 41 1,451 SBA/USDA 2,943 338 (408) 25 2,898 Other commercial finance 1,197 (79) — — 1,118 Commercial finance 48,345 (598) (3,918) 2,052 45,881 Consumer credit products 1,621 (170) — — 1,451 Other consumer finance 7,388 (205) (2,428) 88 4,843 Consumer finance 9,009 (375) (2,428) 88 6,294 Tax services 30,757 (166) (7,998) 6 22,599 Warehouse finance 441 (9) — — 432 Total loans and leases 88,552 (1,148) (14,344) 2,146 75,206 Unfunded commitments (1) 551 (154) — — 397 Total $ 89,103 $ (1,302) $ (14,344) $ 2,146 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Three Months Ended June 30, 2021 (Dollars in thousands) Beginning Balance Provision (Reversal) (2) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 27,315 $ 1,199 $ (1,998) $ 515 $ 27,031 Asset based lending 1,749 21 — 212 1,982 Factoring 3,210 33 1 17 3,261 Lease financing 6,863 842 (916) 130 6,919 Insurance premium finance 1,326 (1,200) (120) 1,583 1,589 SBA/USDA 3,300 (171) — — 3,129 Other commercial finance 541 183 — — 724 Commercial finance 44,304 907 (3,033) 2,457 44,635 Consumer credit products 990 21 — — 1,011 Other consumer finance 10,093 (180) (2,327) 57 7,643 Consumer finance 11,083 (159) (2,327) 57 8,654 Tax services 29,146 4,685 (9,505) 17 24,343 Warehouse finance 332 — — — 332 Community banking 14,027 (783) — — 13,244 Total loans and leases 98,892 4,650 (14,865) 2,531 91,208 Unfunded commitments (1) 779 (38) — — 741 Total $ 99,671 $ 4,612 $ (14,865) $ 2,531 $ 91,949 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. (2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense. Nine Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 29,351 $ 1,104 $ (6,993) $ 2,345 $ 25,807 Asset based lending 1,726 (817) (16) 432 1,325 Factoring 3,997 13,857 (11,057) 336 7,133 Lease financing 7,629 (1,647) (112) 279 6,149 Insurance premium finance 1,394 374 (514) 197 1,451 SBA/USDA 2,978 517 (624) 27 2,898 Other commercial finance 1,168 (50) — — 1,118 Commercial finance 48,243 13,338 (19,316) 3,616 45,881 Consumer credit products 1,242 209 — — 1,451 Other consumer finance 6,112 2,513 (4,049) 267 4,843 Consumer finance 7,354 2,722 (4,049) 267 6,294 Tax services 2 28,093 (8,253) 2,757 22,599 Warehouse finance 420 12 — — 432 Community banking 12,262 (12,686) — 424 — Total loans and leases 68,281 31,479 (31,618) 7,064 75,206 Unfunded commitments (1) 690 (293) — — 397 Total $ 68,971 $ 31,186 $ (31,618) $ 7,064 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition. Nine Months Ended June 30, 2021 (Dollars in thousands) Beginning Balance Impact of CECL Adoption Provision (Reversal) (2) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 15,211 $ 9,999 $ 8,621 $ (7,787) $ 987 $ 27,031 Asset based lending 1,406 164 1,399 (1,199) 212 1,982 Factoring 3,027 987 (1,928) — 1,175 3,261 Lease financing 7,023 (556) 2,375 (2,264) 341 6,919 Insurance premium finance 2,129 (965) (609) (925) 1,959 1,589 SBA/USDA 940 2,720 (532) — 1 3,129 Other commercial finance 182 364 178 — — 724 Commercial finance 29,918 12,713 9,504 (12,175) 4,675 44,635 Consumer credit products 845 — 166 — — 1,011 Other consumer finance 2,821 5,998 1,568 (2,964) 220 7,643 Consumer finance 3,666 5,998 1,734 (2,964) 220 8,654 Tax services 2 — 32,819 (9,505) 1,027 24,343 Warehouse finance 294 (1) 39 — — 332 Community banking 22,308 (5,937) (2,983) (144) — 13,244 Total loans and leases 56,188 12,773 41,113 (24,788) 5,922 91,208 Unfunded commitments (1) 32 831 (122) — — 741 Total $ 56,220 $ 13,604 $ 40,991 $ (24,788) $ 5,922 $ 91,949 (1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition. (2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense. Information on loans and leases that are deemed to be collateral dependent and are evaluated individually for the ACL was as follows: (Dollars in thousands) At June 30, 2022 At September 30, 2021 Term lending $ 65,998 $ 20,965 Asset based lending 5,992 — Factoring 27,333 1,268 Lease financing 11,684 3,882 SBA/USDA 1,249 — Commercial finance (1) 112,256 26,115 Community banking — 14,915 Total $ 112,256 $ 41,030 (1) For commercial finance, collateral dependent financial assets have collateral in the form of cash, equipment, or other business assets. In response to the ongoing COVID-19 pandemic, the Company allowed modifications, such as payment deferrals and temporary forbearances, to credit-worthy borrowers who are experiencing temporary hardship due to the effects of COVID-19. Up to January 1, 2022, when this relief ended, if all payments were less than 30 days past due prior to the onset of the pandemic effects, the loan or lease will not be reported as past due during the deferral or forbearance period. As of June 30, 2022, $0.1 million of loan and lease balances that were granted deferral payments by the Company were still in their deferment period. These modifications consisted solely of payment deferrals ranging from 30 days to six months. These modifications are in line with applicable regulatory guidelines and, therefore, they are not reported as troubled debt restructurings. Other than the loan modifications that are on nonaccrual status, the Company is accruing and recognizing interest income on these modifications during the payment deferral period. Federal regulations provide for the classification of loans and other assets such as debt and equity securities considered by the Bank's primary regulator, the Office of the Comptroller of the Currency (the “OCC”), to be of lesser quality as “substandard,” “doubtful” or “loss.” The loan classification and risk rating definitions are as follows: Pass - A pass asset is of sufficient quality in terms of repayment, collateral and management to preclude a special mention or an adverse rating. Watch - A watch asset is generally a credit performing well under current terms and conditions but with identifiable weakness meriting additional scrutiny and corrective measures. Watch is not a regulatory classification but can be used to designate assets that are exhibiting one or more weaknesses that deserve management’s attention. These assets are of better quality than special mention assets. Special Mention - A special mention asset is a credit with potential weaknesses deserving management’s close attention and, if left uncorrected, may result in deterioration of the repayment prospects for the asset. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Special mention is a temporary status with aggressive credit management required to garner adequate progress and move to watch or higher. The adverse classifications are as follows: Substandard - A substandard asset is inadequately protected by the net worth and/or repayment ability or by a weak collateral position. Assets so classified will have well-defined weaknesses creating a distinct possibility the Bank will sustain some loss if the weaknesses are not corrected. Loss potential does not have to exist for an asset to be classified as substandard. Doubtful - A doubtful asset has weaknesses similar to those classified substandard, with the degree of weakness causing the likely loss of some principal in any reasonable collection effort. Due to pending factors, the asset’s classification as loss is not yet appropriate. Loss - A loss asset is considered uncollectible and of such little value that the asset’s continuance on the Bank’s balance sheet is no longer warranted. This classification does not necessarily mean an asset has no recovery or salvage value, leaving room for future collection efforts. Loans and leases, or portions thereof, are generally charged off when collection of principal becomes doubtful. Typically, this is associated with a delay or shortfall in payments of 210 days or more for commercial insurance premium finance, 180 days or more for the purchased student loan portfolios, 120 days or more for consumer credit products and leases, and 90 days or more for community banking loans and commercial finance loans. Action is taken to charge off electronic return originator ("ERO") loans if such loans have not been collected by the end of June and taxpayer advance loans if such loans have not been collected by the end of the calendar year. Nonaccrual loans and troubled debt restructurings are generally individually evaluated for expected credit losses. The Company recognizes that concentrations of credit may naturally occur and may take the form of a large volume of related loans and leases to an individual, a specific industry, or a geographic location. Credit concentration is a direct, indirect, or contingent obligation that has a common bond where the aggregate exposure equals or exceeds a certain percentage of the Company’s Tier 1 Capital plus the allowable Allowance for Credit Losses. The Company has various portfolios of consumer finance and tax services loans that present unique risks that are statistically managed. Due to the unique risks associated with these portfolios, the Company monitors other credit quality indicators in their evaluation of the appropriateness of the allowance for credit losses on these portfolios, and as such, these loans are not included in the asset classification table below. The outstanding balances of consumer finance loans and tax services loans were $259.2 million and $41.6 million at June 30, 2022, respectively, and $252.9 million and $10.4 million at September 30, 2021, respectively. The amortized cost basis of loans and leases by asset classification and year of origination was as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At June 30, 2022 2022 2021 2020 2019 2018 Prior Term lending Pass $ 315,012 $ 233,436 $ 130,225 $ 39,691 $ 28,753 $ 6,710 $ — $ 753,827 Watch 27,886 92,431 27,741 6,965 2,302 3,968 — 161,293 Special Mention 4,244 14,978 23,514 4,281 1,154 2,972 — 51,143 Substandard 18,744 19,436 25,688 13,185 2,565 97 — 79,715 Doubtful 346 404 465 538 33 — — 1,786 Total 366,232 360,685 207,633 64,660 34,807 13,747 — 1,047,764 Asset based lending Pass — — — — — — 223,126 223,126 Watch — — — — — — 136,315 136,315 Special Mention — — — — — — 36,909 36,909 Substandard — — — — — — 6,156 6,156 Total — — — — — — 402,506 402,506 Factoring Pass — — — — — — 287,281 287,281 Watch — — — — — — 76,517 76,517 Special Mention — — — — — — 13,858 13,858 Substandard — — — — — — 31,101 31,101 Doubtful — — — — — — 20 20 Total — — — — — — 408,777 408,777 Lease financing Pass 30,491 50,142 53,187 8,696 5,702 29 — 148,247 Watch 308 7,534 10,514 6,113 645 17 — 25,131 Special Mention 708 13,303 4,775 1,917 236 21 — 20,960 Substandard — 5,948 11,126 4,409 320 11 — 21,814 Doubtful — 165 1,207 1,147 118 — — 2,637 Total 31,507 77,092 80,809 22,282 7,021 78 — 218,789 Insurance premium finance Pass 473,925 6,683 23 2 — — — 480,633 Watch 64 71 — — — — — 135 Special Mention 138 192 — — — — — 330 Substandard 19 28 — — — — — 47 Doubtful 43 31 — — — — — 74 Total 474,189 7,005 23 2 — — — 481,219 SBA/USDA Pass 65,066 47,690 15,532 10,724 13,748 7,807 — 160,567 Watch 3,077 — 19,513 3,154 1,092 2,883 — 29,719 Special Mention — — 1,551 212 — 286 — 2,049 Substandard — — 2,705 8,520 9,695 1,918 — 22,838 Doubtful — 23 314 — — — — 337 Total 68,143 47,713 39,615 22,610 24,535 12,894 — 215,510 Other commercial finance Pass 20,261 29,369 865 8,914 2,374 67,248 — 129,031 Watch — 20,000 13,282 — — — — 33,282 Substandard 164 9,789 — — 265 807 — 11,025 Total 20,425 59,158 14,147 8,914 2,639 68,055 — 173,338 Warehouse finance Pass — — — — — — 434,748 434,748 Total — — — — — — 434,748 434,748 Total loans and leases Pass 904,755 367,320 199,832 68,027 50,577 81,794 945,155 2,617,460 Watch 31,335 120,036 71,050 16,232 4,039 6,868 212,832 462,392 Special Mention 5,090 28,473 29,840 6,410 1,390 3,279 50,767 125,249 Substandard 18,927 35,201 39,519 26,114 12,845 2,833 37,257 172,696 Doubtful 389 623 1,986 1,685 151 — 20 4,854 Total $ 960,496 $ 551,653 $ 342,227 $ 118,468 $ 69,002 $ 94,774 $ 1,246,031 $ 3,382,651 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At September 30, 2021 2021 2020 2019 2018 2017 Prior Term lending Pass $ 362,443 $ 192,305 $ 63,708 $ 34,381 $ 3,195 $ 1,236 $ — $ 657,268 Watch 63,046 71,701 32,941 21,419 76 3,628 — 192,811 Special Mention 6,422 26,673 4,821 932 70 633 — 39,551 Substandard 18,569 16,810 26,920 3,529 928 641 — 67,397 Doubtful 252 1,673 1,756 311 — — — 3,992 Total 450,732 309,162 130,146 60,572 4,269 6,138 — 961,019 Asset based lending Pass — — — — — — 185,432 185,432 Watch — — — — — — 52,072 52,072 Special Mention — — — — — — 43,135 43,135 Substandard — — — — — — 19,586 19,586 Total — — — — — — 300,225 300,225 Factoring Pass — — — — — — 294,124 294,124 Watch — — — — — — 17,984 17,984 Special Mention — — — — — — 33,035 33,035 Substandard — — — — — — 18,527 18,527 Total — — — — — — 363,670 363,670 Lease financing Pass 54,434 73,629 17,153 7,511 1,857 203 — 154,787 Watch 22,061 20,455 9,274 2,739 1,454 — — 55,983 Special Mention 15,402 20,595 4,148 1,546 61 — — 41,752 Substandard 479 4,765 4,981 831 25 — — 11,081 Doubtful — 6 2,402 38 1 — — 2,447 Total 92,376 119,450 37,958 12,665 3,398 203 — 266,050 Insurance premium finance Pass 428,131 144 9 — — — — 428,284 Watch 262 5 — — — — — 267 Special Mention 58 5 — — — — — 63 Substandard 68 107 — — — — — 175 Doubtful 58 20 — — — — — 78 Total 428,577 281 9 — — — — 428,867 SBA/USDA Pass 110,122 37,006 14,461 12,760 6,525 3,779 — 184,653 Watch — 20,431 1,996 1,670 1,394 298 — 25,789 Special Mention — 8,333 214 3,348 177 919 — 12,991 Substandard — 3,812 9,550 8,079 2,169 713 — 24,323 Total 110,122 69,582 26,221 25,857 10,265 5,709 — 247,756 Other commercial finance Pass 56,957 642 5,786 6,075 3,345 60,965 — 133,770 Watch — 17,404 3,409 451 — — — 21,264 Substandard 466 — — 273 837 1,299 — 2,875 Total 57,423 18,046 9,195 6,799 4,182 62,264 — 157,909 Warehouse finance Pass — — — — — — 419,926 419,926 Total — — — — — — 419,926 419,926 Community banking Pass — — 4,159 — 5,683 472 — 10,314 Watch — 10,134 — 10,854 6,133 — — 27,121 Special Mention — — 35,916 — — — — 35,916 Substandard — 119 49,449 50,626 13,933 6,110 — 120,237 Doubtful — 122 — 5,422 — — — 5,544 Total — 10,375 89,524 66,902 25,749 6,582 — 199,132 Total loans and leases Pass 1,012,088 303,727 105,274 60,727 20,605 66,655 899,481 2,468,557 Watch 85,369 140,131 47,620 37,132 9,057 3,926 70,056 393,291 Special Mention 21,882 55,606 45,099 5,826 307 1,552 76,171 206,443 Substandard 19,584 25,613 90,900 63,338 17,891 8,762 38,113 264,201 Doubtful 310 1,822 4,158 5,770 1 — — 12,061 Total $ 1,139,233 $ 526,899 $ 293,051 $ 172,793 $ 47,861 $ 80,895 $ 1,083,821 $ 3,344,553 Past due loans and leases were as follows: At June 30, 2022 Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due > 89 Days Past Due Total Past Due Current Total Loans and Leases Receivable > 89 Days Past Due and Accruing Nonaccrual Balance Total Loans held for sale $ — $ — $ — $ — $ 67,571 $ 67,571 $ — $ — $ — Term lending 4,882 1,960 3,483 10,325 1,037,439 1,047,764 613 8,965 9,578 Asset based lending — — — — 402,506 402,506 — 4,508 4,508 Factoring — — — — 408,777 408,777 — 743 743 Lease financing 8,708 1,584 3,345 13,637 205,152 218,789 1,788 3,844 5,632 Insurance premium finance 1,565 611 803 2,979 478,240 481,219 803 — 803 SBA/USDA 271 — 1,564 1,835 213,675 215,510 315 1,543 1,858 Other commercial finance — — — — 173,338 173,338 — — — Commercial finance 15,426 4,155 9,195 28,776 2,919,127 2,947,903 3,519 19,603 23,122 Consumer credit products 3,298 3,039 2,886 9,223 142,883 152,106 2,886 — 2,886 Other consumer finance 510 437 615 1,562 105,573 107,135 615 — 615 Consumer finance 3,808 3,476 3,501 10,785 248,456 259,241 3,501 — 3,501 Tax services — 41,627 — 41,627 — 41,627 — — — Warehouse finance — — — — 434,748 434,748 — — — Total loans and leases held for investment 19,234 49,258 12,696 81,188 3,602,331 3,683,519 7,020 19,603 26,623 Total loans and leases $ 19,234 $ 49,258 $ 12,696 $ 81,188 $ 3,669,902 $ 3,751,090 $ 7,020 $ 19,603 $ 26,623 At September 30, 2021 Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due > 89 Days Past Due Total Past Due Current Total Loans and Leases Receivable > 89 Days Past Due and Accruing Nonaccrual Balance Total Loans held for sale $ — $ — $ — $ — $ 56,194 $ 56,194 $ — $ — $ — Term lending 11,879 2,703 5,452 20,034 940,985 961,019 2,558 14,904 17,462 Asset based lending — — — — 300,225 300,225 — — — Factoring — — — — 363,670 363,670 — 1,268 1,268 Lease financing 4,909 3,336 8,401 16,646 249,404 266,050 8,345 3,158 11,503 Insurance premium finance 1,415 375 599 2,389 426,478 428,867 599 — 599 SBA/USDA 66 974 987 2,027 245,729 247,756 987 — 987 Other commercial finance — — — — 157,908 157,908 — — — Commercial finance 18,269 7,388 15,439 41,096 2,684,399 2,725,495 12,489 19,330 31,819 Consumer credit products 713 527 511 1,751 127,500 129,251 511 — 511 Other consumer finance 963 285 725 1,973 121,633 123,606 725 — 725 Consumer finance 1,676 812 1,236 3,724 249,133 252,857 1,236 — 1,236 Tax services — — 7,962 7,962 2,443 10,405 7,962 — 7,962 Warehouse finance — — — — 419,926 419,926 — — — Community banking — — — — 199,132 199,132 — 14,915 14,915 Total loans and leases held for investment 19,945 8,200 24,637 52,782 3,555,033 3,607,815 21,687 34,245 55,932 Total loans and leases $ 19,945 $ 8,200 $ 24,637 $ 52,782 $ 3,611,227 $ 3,664,009 $ 21,687 $ 34,245 $ 55,932 Nonaccrual loans and leases by year of origination at June 30, 2022 were as follows: Amortized Cost Basis Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term lending $ 540 $ 937 $ 1,291 $ 5,800 $ 300 $ 97 $ — $ 8,965 $ 2,922 Asset based lending — — — — — — 4,508 4,508 4,508 Factoring — — — — — — 743 743 743 Lease financing — — 1,286 2,083 464 11 — 3,844 — SBA/USDA — 23 1,249 — — 271 — 1,543 — Commercial finance 540 960 3,826 7,883 764 379 5,251 19,603 8,173 Total nonaccrual loans and leases $ 540 $ 960 $ 3,826 $ 7,883 $ 764 $ 379 $ 5,251 $ 19,603 $ 8,173 Loans and leases that are 90 days or more delinquent and accruing by year of origination at June 30, 2022 were as follows: Amortized Cost Basis Term Loans and Leases by Origination Year Revolving Loans and Leases Total (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term lending $ 285 $ 203 $ 85 $ 1 $ — $ 39 $ — $ 613 Lease financing 601 573 282 128 204 — — 1,788 Insurance premium finance 407 391 5 — — — — 803 SBA/USDA — — 315 — — — — 315 Commercial finance 1,293 1,167 687 129 204 39 — 3,519 Consumer credit products 258 2,504 63 57 4 — — 2,886 Other consumer finance — 83 — — — 532 — 615 Consumer finance 258 2,587 63 57 4 532 — 3,501 Total 90 days or more delinquent and accruing $ 1,551 $ 3,754 $ 750 $ 186 $ 208 $ 571 $ — $ 7,020 Certain loans and leases 90 days or more past due as to interest or principal continue to accrue because they are (1) well-secured and in the process of collection or (2) consumer loans exempt under regulatory rules from being classified as nonaccrual until later delinquency, usually 120 days past due. When analysis of borrower or lessee operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan or lease is evaluated for impairment. Often, this is associated with a delay or shortfall in scheduled payments, as described above. The following table provides the average recorded investment in nonaccrual loans and leases: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2022 2021 2022 2021 Term lending $ 11,114 $ 14,964 $ 11,908 $ 14,190 Asset based lending 3,500 127 4,502 591 Factoring 1,903 33 7,980 337 Lease financing 3,529 2,435 3,194 2,994 SBA/USDA 1,776 600 1,152 600 Commercial finance 21,822 18,159 28,736 18,712 Community banking — 19,801 — 16,144 Total loans and leases $ 21,822 $ 37,960 $ 28,736 $ 34,856 The recognized interest income on the Company's nonaccrual loans and leases for the three and nine months ended June 30, 2022 and 2021 was not significant. The Company’s troubled debt restructurings ("TDRs") typically involve forgiving a portion of interest or principal on existing loans, making loans at a rate materially less than current market rates, or extending the term of the loan. There were $0.2 million of commercial finance loans and $0.5 million of consumer finance loans that were modified in a TDR during the three months ended June 30, 2022, all of which were modified to extend the term of the loan. There were $3.7 million of commercial finance loans and $0.1 million of consumer finance loans that were modified in a TDR during the three months ended June 30, 2021, all of which were modified to extend the term of the loan, and no community banking loans. During the nine months ended June 30, 2022, there were $10.4 million of commercial finance loans and $0.7 million of consumer finance loans that were modified in a TDR, all of which were modified to extend the term of the loan. There were $5.9 million of commercial finance loans and $0.2 million of consumer finance loans that were modified in a TDR during the nine months ended June 30, 2021 and no community banking loans.

EARNINGS PER COMMON SHARE ("EPS

EARNINGS PER COMMON SHARE ("EPS")	9 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE ("EPS")	EARNINGS PER COMMON SHARE ("EPS") The Company has granted restricted share awards with dividend rights that are considered to be participating securities. Accordingly, a portion of the Company’s earnings is allocated to those participating securities in the earnings per share calculation under the two-class method. Basic EPS is computed using the two-class method by dividing income available to common stockholders after the allocation of dividends and undistributed earnings to the participating securities by the weighted average number of common shares outstanding for the period. Diluted EPS is calculated using the more dilutive of the treasury stock method or the two-class method. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised, and is computed after giving consideration to the weighted average dilutive effect of the Company’s stock options, performance share units, and nonvested restricted stock, where applicable. Diluted EPS under the two-class method also considers the allocation of earnings to the participating securities. Antidilutive securities are disregarded in earnings per share calculations. Diluted EPS shown below reflects the two-class method, as diluted EPS under the two-class method was more dilutive than under the treasury stock method. A reconciliation of net income and common stock share amounts used in the computation of basic and diluted earnings per share is presented below. Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands, except per share data) 2022 2021 2022 2021 Basic income per common share: Net income attributable to Pathward Financial, Inc. $ 22,391 $ 38,701 $ 132,966 $ 125,805 Dividends and undistributed earnings allocated to participating securities (377) (729) (2,166) (2,411) Basic net earnings available to common stockholders 22,014 37,972 130,800 123,394 Undistributed earnings allocated to nonvested restricted stockholders 352 699 2,093 2,318 Reallocation of undistributed earnings to nonvested restricted stockholders (352) (699) (2,092) (2,316) Diluted net earnings available to common stockholders $ 22,014 $ 37,972 $ 130,801 $ 123,396 Total weighted-average basic common shares outstanding 28,868,136 31,320,893 29,444,979 31,880,653 Effect of dilutive securities (1) Performance share units — 18,054 9,607 19,944 Total effect of dilutive securities — 18,054 9,607 19,944 Total weighted-average diluted common shares outstanding 28,868,136 31,338,947 29,454,586 31,900,597 Net earnings per common share: Basic earnings per common share $ 0.76 $ 1.21 $ 4.44 $ 3.87 Diluted earnings per common share (2) $ 0.76 $ 1.21 $ 4.44 $ 3.87 (1) Represents the effect of the assumed exercise of stock options and vesting of performance share units and restricted stock, as applicable, utilizing the treasury stock method.

RENTAL EQUIPMENT, NET

RENTAL EQUIPMENT, NET	9 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
RENTAL EQUIPMENT, NET	RENTAL EQUIPMENT, NET Rental equipment consists of the following: (Dollars in thousands) June 30, 2022 September 30, 2021 Computers and IT networking equipment $ 21,512 $ 17,683 Motor vehicles and other 98,684 87,396 Office furniture and equipment 57,228 48,828 Solar panels and equipment 129,479 125,457 Total 306,903 279,364 Accumulated depreciation (86,266) (67,825) Unamortized initial direct costs 1,386 1,577 Net book value $ 222,023 $ 213,116 Undiscounted future minimum lease payments expected to be received for operating leases at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 9,524 2023 36,218 2024 28,143 2025 20,536 2026 12,132 Thereafter 15,684 Total undiscounted future minimum lease payments receivable for operating leases $ 122,237

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETSThe Company held a total of $309.5 million of goodwill at June 30, 2022. The recorded goodwill is a result of multiple business combinations that have been consummated since fiscal year 2015, with the most recent pursuant to the Crestmark Acquisition that closed on August 1, 2018. Goodwill is assessed for impairment at least annually or more often if conditions indicate a possible impairment. The assessment is done at a reporting unit level, which is one level below the operating segments. See Note 14. Segment Reporting for additional information on the Company's segment reporting. There have been no changes to the carrying amount of goodwill during the nine months ended June 30, 2022. The changes in the carrying amount of the Company’s intangible assets were as follows: (Dollars in thousands) Trademark (1) Non-Compete (2) Customer Relationships (3) All Others (4) Total Intangible Assets At September 30, 2021 $ 9,823 $ 40 $ 17,868 $ 5,417 $ 33,148 Acquisitions during the period — — — 1 1 Amortization during the period (871) (40) (3,884) (393) (5,188) Write-offs during the period — — (670) (203) (873) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (5,672) (2,481) (57,856) (4,900) (70,909) Accumulated impairment — — (10,918) (218) (11,136) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 At September 30, 2020 $ 10,901 $ 422 $ 24,333 $ 6,036 $ 41,692 Acquisitions during the period — — — 14 14 Amortization during the period (816) (286) (5,202) (480) (6,784) Write-offs during the period — — — (24) (24) At June 30, 2021 $ 10,085 $ 136 $ 19,131 $ 5,546 $ 34,898 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 10,131 $ 109,324 Accumulated amortization (4,539) (2,345) (52,709) (4,367) (63,960) Accumulated impairment — — (10,248) (218) (10,466) At June 30, 2021 $ 10,085 $ 136 $ 19,131 $ 5,546 $ 34,898 (1) Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods. (2) Book amortization period of 3-5 years. Amortized using the straight line method. (3) Book amortization period of 10-30 years. Amortized using the accelerated method. (4) Book amortization period of 3-20 years. Amortized using the straight line method. The estimated amortization expense of intangible assets assumes no activities, such as acquisitions, which would result in additional amortizable intangible assets. Estimated amortization expense of intangible assets in the remaining three months of fiscal 2022 and subsequent fiscal years was as follows: (Dollars in thousands) Remaining in 2022 $ 1,397 2023 4,938 2024 4,124 2025 3,562 2026 3,216 Thereafter 9,851 Total anticipated intangible amortization $ 27,088 The Company tests intangible assets for impairment at least annually or more often if conditions indicate a possible impairment. There were no impairments to intangible assets during the nine months ended June 30, 2022 and 2021. Intangible expense is recorded within the impairment expense line of the Condensed Consolidated Statements of Operations.

OPERATING LEASE RIGHT-OF-USE AS

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES	9 Months Ended
	Jun. 30, 2022
Leases [Abstract]
OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES	OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES Operating lease ROU assets, included in other assets Operating lease liabilities, included in accrued expenses and other liabilities Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 1,102 2023 3,946 2024 3,913 2025 3,718 2026 3,195 Thereafter 21,732 Total undiscounted future minimum lease payments 37,606 Discount (4,750) Total operating lease liabilities $ 32,856 The weighted-average discount rate and remaining lease term for operating leases at June 30, 2022 were as follows: Weighted-average discount rate 2.34 % Weighted-average remaining lease term (years) 10.57 The components of total lease costs for operating leases were as follows: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2022 2021 2022 2021 Lease expense $ 1,119 $ 1,191 $ 3,375 $ 3,136 Short-term and variable lease cost 58 35 133 167 ROU asset impairment 670 — 670 224 Sublease income (375) (126) (906) (411) Total lease cost for operating leases $ 1,472 $ 1,100 $ 3,272 $ 3,116

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Jun. 30, 2022
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Repurchase of Common Stock The Company's Board of Directors authorized the November 20, 2019 share repurchase program to repurchase up to 7,500,000 shares of the Company's outstanding common stock. All remaining shares available for repurchase under this program were repurchased during the fiscal 2022 first quarter. This authorization is effective from November 21, 2019 through December 31, 2022. On September 7, 2021, the Company's Board of Directors announced a new share repurchase program to repurchase up to an additional 6,000,000 shares of the Company's outstanding common stock. This authorization is effective from September 3, 2021 through September 30, 2024. During the nine months ended June 30, 2022, and 2021, the Company repurchased 2,447,699 and 2,599,458 shares, respectively, as part of the share repurchase programs. Under the repurchase programs, repurchased shares were retired and designated as authorized but unissued shares. The Company accounts for repurchased shares using the par value method under which the repurchase price is charged to paid-in capital up to the amount of the original proceeds of those shares. When the repurchase price is greater than the original issue proceeds, the excess is charged to retained earnings. As of June 30, 2022, 4,868,177 shares of common stock remained available for repurchase.

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION The Company maintains the Meta Financial Group, Inc. 2002 Omnibus Incentive Plan, as amended and restated (the "2002 Omnibus Incentive Plan"), which, among other things, provides for the awarding of stock options, nonvested (restricted) shares, and performance share units ("PSUs") to certain officers and directors of the Company. Awards are granted by the Compensation Committee of the Board of Directors based on the performance of the award recipients or other relevant factors. Compensation expense for share-based awards is recorded over the vesting period at the fair value of the award at the time of the grant. The exercise price of options or fair value of nonvested (restricted) shares and performance share units granted under the Company’s 2002 Omnibus Incentive Plan is equal to the fair market value of the underlying stock at the grant date, adjusted for dividends where applicable. The Company has elected, with the adoption of ASU 2016-09, to record forfeitures as they occur. The following tables show the activity of nonvested (restricted) shares and PSUs granted, vested, or forfeited under the 2002 Omnibus Incentive Plan for the nine months ended June 30, 2022. There were no options granted, exercised, or forfeited under this plan during the nine months ended June 30, 2022. (Dollars in thousands, except per share data) Number of Shares Weighted Average Fair Value at Grant Nonvested shares outstanding, September 30, 2021 547,063 $ 30.22 Granted 166,389 57.14 Vested (208,156) 34.68 Forfeited or expired (19,762) 42.98 Nonvested shares outstanding, June 30, 2022 485,534 $ 37.02 (Dollars in thousands, except per share data) Number of Units Weighted Average Fair Value at Grant Performance share units outstanding, September 30, 2021 60,984 $ 34.03 Granted (1) 35,705 57.20 Vested — — Forfeited or expired — — Performance share units outstanding, June 30, 2022 96,689 $ 42.59 (1) The number of PSUs granted reflects the target number of PSUs able to be earned under a given award. At June 30, 2022, stock-based compensation expense not yet recognized in income totaled $8.4 million, which is expected to be recognized over a weighted average remaining period of 1.51 years.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jun. 30, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESThe Company recorded an income tax expense of $29.2 million for the nine months ended June 30, 2022, resulting in an effective tax rate of 17.77%, compared to an income tax expense of $9.6 million, or an effective tax rate of 6.92%, for the nine months ended June 30, 2021. The Company’s effective tax rate was lower than the U.S. statutory rate of 21% primarily because of the anticipated effect of investment tax credits during fiscal year 2022. The Company’s effective tax rate in the future will depend in part on actual investment tax credits earned as part of its financing of solar energy projects. The table below compares the income tax expense components for the periods presented. Nine Months Ended June 30, (Dollars in thousands) 2022 2021 Provision at statutory rate $ 34,063 $ 28,435 Tax-exempt income (541) (674) State income taxes 6,728 6,120 Interim period effective rate adjustment (2,849) (5,181) Tax credit investments, net - federal (6,994) (18,854) Research tax credit (355) (323) IRC 162(m) nondeductible compensation 801 677 Other, net (1,617) (600) Income tax expense $ 29,236 $ 9,600 Effective tax rate 17.77 % 6.92 %

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	9 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERSTopic 606 applies to all contracts with customers unless such revenue is specifically addressed under existing guidance. The table below presents the Company’s revenue by operating segment. For additional descriptions of the Company’s operating segments, including additional financial information and the underlying management accounting process, see Note 14. Segment Reporting to the Condensed Consolidated Financial Statements. (Dollars in thousands) Consumer Commercial Corporate Services/Other Consolidated Company Three Months Ended June 30, 2022 2021 2022 2021 2022 2021 2022 2021 Net interest income (1) $ 23,213 $ 23,132 $ 46,802 $ 44,850 $ 2,136 $ 493 $ 72,151 $ 68,475 Noninterest income: Refund transfer product fees 10,289 12,073 — — — — 10,289 12,073 Tax advance product fees (1) (20) 891 — — — — (20) 891 Payment card and deposit fees 24,673 29,203 — — — — 24,673 29,203 Other bank and deposit fees — — 252 334 10 4 262 338 Rental income (1) — 6 11,890 9,970 192 — 12,082 9,976 Net gain realized on investment securities (1) — — — — 198 — 198 — Gain (loss) on sale of other (1) — — 1,239 5,982 — (27) 1,239 5,955 Other income (1) 1,284 1,056 2,479 1,702 1,508 1,259 5,271 4,017 Total noninterest income 36,226 43,229 15,860 17,988 1,908 1,236 53,994 62,453 Revenue $ 59,439 $ 66,361 $ 62,662 $ 62,838 $ 4,044 $ 1,729 $ 126,145 $ 130,928 Nine Months Ended June 30, Net interest income (1) $ 79,323 $ 70,205 $ 136,923 $ 129,461 $ 11,318 $ 8,658 $ 227,564 $ 208,324 Noninterest income: Refund transfer product fees 38,674 35,400 — — — — 38,674 35,400 Tax advance product fees (1) 40,513 47,413 — — — — 40,513 47,413 Payment card and deposit fees 76,075 81,641 — — — — 76,075 81,641 Other bank and deposit fees — — 728 694 22 15 750 709 Rental income (1) — 16 34,192 29,691 342 — 34,534 29,707 Net gain realized on investment securities (1) — — — — 595 6 595 6 Gain on sale of trademarks — — — — 50,000 — 50,000 — Gain (loss) on sale of other (1) — — 7,331 10,198 (8,932) 737 (1,601) 10,935 Other income (1) 3,434 2,135 8,103 6,511 (726) 6,904 10,811 15,550 Total noninterest income 158,696 166,605 50,354 47,094 41,301 7,662 250,351 221,361 Revenue $ 238,019 $ 236,810 $ 187,277 $ 176,555 $ 52,619 $ 16,320 $ 477,915 $ 429,685 (1) These revenues are not within the scope of Topic 606. Additional details are included in other footnotes to the accompanying financial statements. The scope of Topic 606 explicitly excludes net interest income as well as many other revenues for financial assets and liabilities, including loans, leases, and securities. Following is a discussion of key revenues within the scope of Topic 606. The Company provides services to customers that have related performance obligations that must be completed to recognize revenue. Revenues are generally recognized immediately upon the completion of the service or over time as services are performed. Any services performed over time generally require that the Company renders services each period; therefore, the Company measures progress in completing these services based upon the passage of time. Revenue from contracts with customers did not generate significant contract assets and liabilities. Refund Transfer Product Fees. Refund transfer fees are specific to the tax products offered by Refund Advantage and EPS. These fees are for products, services such as payment processing, and product referral commissions. Software partner fees paid and/or incurred are recorded on a net basis. The Company’s obligation for product fees and commissions is satisfied at the time of the product delivery and obligation for payment processing is satisfied at the time of processing. The transaction price for such activity is based upon stand-alone fees within the terms and conditions. At June 30, 2022 and September 30, 2021, there were no receivables related to refund transfer fees, which reflect earned revenue with unconditional rights to payment for product fee income. All refund transfer fees are recorded within the Consumer reporting segment. Card Fees. Card fees relate to Banking-as-a-Service. These fees are for products and services such as card activation, product support, processing, and servicing. The Company earns these fees based upon the underlying terms and conditions with each cardholder over the contract term. Agreements with the Company’s cardholders are considered daily service contracts as they are not fixed in duration. The Company’s obligation for card activation and product support fees is satisfied at the time of product delivery, while the obligation for processing and servicing is satisfied over the course of each month. The transaction price for such activity is based upon the stand-alone fees within the terms and conditions of the cardholder agreements. Card fee revenue also includes income from sponsorships, associations and networks, and interchange income. Sponsorship income relates to fees charged to the Company’s ATM sponsorship partners, where the obligation is satisfied over the course of each month. Association and network income reflect incentives, performance bonuses and rebates with MasterCard and Visa. The obligation for such income is satisfied at the time when certain thresholds of transaction volume have been met. Interchange income is generated by cardholder activity, and therefore the Company’s obligations are satisfied as activity occurs. The transaction price for such activity is based on underlying rates and activity thresholds within the terms and conditions of the applicable agreements. Card fee revenue also includes breakage revenue. Breakage represents the estimated amount that will not be redeemed by the holder of unregistered, unused prepaid cards for goods or services. Breakage revenue is recognized ratably over the expected customer usage period and is an estimate based on cardholder behavior and breakage rates. Breakage is also impacted by escheatment laws. Card fees are recorded within both the Consumer and Commercial reporting segments, the substantial majority of which is derived from the Company's payments divisions and reported in payments card and deposit fees. Card fees not related to the Company's payments divisions are reported within other bank and deposit fees. Bank and Deposit Fees. Fees are earned on depository accounts for consumer and commercial customers and include fees for account services, overdraft services, and event-driven services (i.e. returned checks, ATM surcharge, card replacement, and wire transfers). The Company’s obligation for event-driven services is satisfied at the time of the event when the service is delivered, while its obligation for account services is satisfied over the course of each month. The Company’s obligation for overdraft services is satisfied at the time of overdraft. The transaction price for such activity is based upon stand-alone fees within the terms and conditions of the deposit agreements. Bank and deposit fees are recorded within both the Consumer and Commercial reporting segments, the majority of which are derived from the Company's payments divisions. Principal vs Agent. The Consumer reporting segment includes principal/agent relationships. Within this segment, Pathward Payments division relationships are recorded on a gross basis within the Condensed Consolidated Statements of Operations, as Pathward is the principal in the contract, with the exception of association/network contracts and partner/processor contracts for prepaid cards, which are recorded on a net basis within the Condensed Consolidated Statements of Operations as Pathward is the agent in these contracts. Also within this segment, Tax Service relationships are recorded on a gross basis within the Condensed Consolidated Statements of Operations, as Pathward is the principal in the contract, with the exception of contracts with software providers and merchants, which are recorded on a net basis within the Condensed Consolidated Statements of Operations as Pathward is the agent in these contracts.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING An operating segment is generally defined as a component of a business for which discrete financial information is available and whose results are reviewed by the chief operating decision-maker. Operating segments are aggregated into reportable segments if certain criteria are met. The Company reports its results of operations through the following three business segments: Consumer, Commercial, and Corporate Services/Other. The Payments and Tax Services divisions, as well as the Consumer Credit Products business line, are reported in the Consumer segment . The commercial finance, insurance premium finance and ClearBalance divisions are reported in the Commercial segment. The Community Bank division and Student Loan lending portfolio are included in the Corporate Services/Other segment. The Corporate Services/Other segment also includes certain shared services as well as treasury related functions such as the investment portfolio, warehouse finance, wholesale deposits and borrowings. The Company does not report indirect general and administrative expenses in the Consumer and Commercial segments. The following tables present segment data for the Company: (Dollars in thousands) Consumer Commercial Corporate Services/Other Total Three Months Ended June 30, 2022 2021 2022 2021 2022 2021 2022 2021 Net interest income $ 23,213 $ 23,132 $ 46,802 $ 44,850 $ 2,136 $ 493 $ 72,151 $ 68,475 Provision for credit losses (279) 4,507 (752) 870 (271) (765) (1,302) 4,612 Noninterest income 36,226 43,229 15,860 17,988 1,908 1,236 53,994 62,453 Noninterest expense 23,960 20,561 31,336 28,605 41,354 32,358 96,650 81,523 Income (loss) before income tax expense 35,758 41,294 32,078 33,363 (37,039) (29,864) 30,797 44,793 Total assets 373,019 319,911 3,457,004 3,104,083 2,898,155 3,627,818 6,728,178 7,051,812 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,573,768 5,713,309 11,177 10,829 125,854 164,733 5,710,799 5,888,871 Nine Months Ended June 30, Net interest income $ 79,323 $ 70,205 $ 136,923 $ 129,461 $ 11,318 $ 8,658 $ 227,564 $ 208,324 Provision (reversal of) for credit losses 30,667 34,893 13,045 9,540 (12,526) (3,442) 31,186 40,991 Noninterest income 158,696 166,605 50,354 47,094 41,301 7,662 250,351 221,361 Noninterest expense 73,509 68,906 95,845 83,606 112,892 97,555 282,246 250,068 Income (loss) before income tax expense 133,843 133,010 78,387 83,409 (47,747) (77,793) 164,483 138,626 Total assets 373,019 319,911 3,457,004 3,104,083 2,898,155 3,627,818 6,728,178 7,051,812 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,573,768 5,713,309 11,177 10,829 125,854 164,733 5,710,799 5,888,871

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUES OF FINANCIAL INSTRUMENTS ASC 820, Fair Value Measurements defines fair value, establishes a framework for measuring the fair value of assets and liabilities using a hierarchy system and requires disclosures about fair value measurement. It clarifies that fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the reporting entity transacts. The fair value hierarchy is as follows: Level 1 Inputs - Valuation is based upon quoted prices for identical instruments traded in active markets that the Company has the ability to access at measurement date. Level 2 Inputs - Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which significant assumptions are observable in the market. Level 3 Inputs - Valuation is generated from model-based techniques that use significant assumptions not observable in the market and are used only to the extent that observable inputs are not available. These unobservable assumptions reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability. Debt Securities Available for Sale and Held to Maturity . Debt securities available for sale are recorded at fair value on a recurring basis and debt securities held to maturity are carried at amortized cost. The fair value of debt securities available for sale, categorized primarily as Level 2, is recorded using prices obtained from independent asset pricing services that are based on observable transactions, but not quoted markets. Management reviews the prices obtained from independent asset pricing services for unusual fluctuations and compares to current market trading activity. Equity Securities. Marketable equity securities and certain non-marketable equity securities are recorded at fair value on a recurring basis. The fair values of marketable equity securities are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs). The following tables summarize the fair values of debt securities available for sale and equity securities as they are measured at fair value on a recurring basis: Fair Value At June 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 23,438 $ — $ 23,438 $ — SBA securities 81,349 — 81,349 — Obligations of states and political subdivisions 2,641 — 2,641 — Non-bank qualified obligations of states and political subdivisions 244,961 — 244,961 — Asset-backed securities 159,332 — 159,332 — Mortgage-backed securities 1,444,802 — 1,444,802 — Total debt securities AFS $ 1,956,523 $ — $ 1,956,523 $ — Common equities and mutual funds (1) $ 3,065 $ 3,065 $ — $ — Non-marketable equity securities (2) $ 6,494 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 2022 and September 30, 2021. (2) Consists of certain non-marketable equity securities that are measured at fair value using net asset value ("NAV") per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy. Fair Value At September 30, 2021 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 25,000 $ — $ 25,000 $ — SBA securities 157,209 — 157,209 — Obligations of states and political subdivisions 2,507 — 2,507 — Non-bank qualified obligations of states and political subdivisions 268,295 — 268,295 — Asset-backed securities 394,859 — 394,859 — Mortgage-backed securities 1,017,029 — 1,017,029 — Total debt securities AFS $ 1,864,899 $ — $ 1,864,899 $ — Common equities and mutual funds (1) $ 12,668 $ 12,668 $ — $ — Non-marketable equity securities (2) $ 4,560 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 2022 and September 30, 2021. (2) Consists of certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy. Foreclosed Real Estate and Repossessed Assets. Real estate properties and repossessed assets are initially recorded at the fair value less selling costs at the date of foreclosure, establishing a new cost basis. The carrying amount represents the lower of the new cost basis or the fair value less selling costs of foreclosed assets that were measured at fair value subsequent to their initial classification as foreclosed assets. Loans and Leases. The Company does not record loans and leases at fair value on a recurring basis. However, if a loan or lease is individually evaluated for risk of credit loss and repayment is expected to be solely provided by the values of the underlying collateral, the Company measures fair value on a nonrecurring basis. Fair value is determined by the fair value of the underlying collateral less estimated costs to sell. The fair value of the collateral is determined based on internal estimates and/or assessments provided by third-party appraisers and the valuation relies on discount rates ranging from 4% to 42%. The following table summarizes the assets of the Company that are measured at fair value in the Condensed Consolidated Statements of Financial Condition on a non-recurring basis: Fair Value At June 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 2,172 $ — $ — $ 2,172 Total loans and leases, net individually evaluated 2,172 — — 2,172 Foreclosed assets, net 13 — — 13 Total $ 2,185 $ — $ — $ 2,185 Fair Value At September 30, 2021 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 3,404 $ — $ — $ 3,404 Community banking 9,371 — — 9,371 Total loans and leases, net individually evaluated 12,775 — — 12,775 Foreclosed assets, net 2,077 — — 2,077 Total $ 14,852 $ — $ — $ 14,852 Quantitative Information About Level 3 Fair Value Measurements (Dollars in thousands) Fair Value at June 30, 2022 Fair Value at September 30, 2021 Valuation Unobservable Input Range of Inputs Loans and leases, net individually evaluated for credit loss $ 2,172 12,775 Market approach Appraised values (1) 4% - 42% Foreclosed assets, net $ 13 2,077 Market approach Appraised values (1) 9% - 20% (1) The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimating selling costs and other inputs in a range of 4% to 42%. Management discloses the estimated fair value of financial instruments, including assets and liabilities on and off the Condensed Consolidated Statements of Financial Condition, for which it is practicable to estimate fair value. These fair value estimates were made at June 30, 2022 and September 30, 2021 based on relevant market information and information about financial instruments. Fair value estimates are intended to represent the price at which an asset could be sold or a liability could be settled. However, since there is no active market for certain financial instruments of the Company, the estimates of fair value are subjective in nature, involve uncertainties, and include matters of significant judgment. Changes in assumptions as well as tax considerations could significantly affect the estimated values. Accordingly, the aggregate fair value estimates are not intended to represent the underlying value of the Company, on either a going concern or a liquidation basis. The following tables present the carrying amount and estimated fair value of the financial instruments held by the Company: At June 30, 2022 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 157,260 $ 157,260 $ 157,260 $ — $ — Debt securities available for sale 1,956,523 1,956,523 — 1,956,523 — Debt securities held to maturity 43,877 41,963 — 41,963 — Common equities and mutual funds (1) 3,065 3,065 3,065 — — Non-marketable equity securities (1)(2) 24,308 24,308 — 17,814 — Loans held for sale 67,571 67,571 — 67,571 — Loans and leases 3,683,519 3,614,486 — — 3,614,486 Federal Reserve Bank and Federal Home Loan Bank stocks 28,812 28,812 — 28,812 — Accrued interest receivable 16,818 16,818 16,818 — — Financial liabilities Deposits 5,710,799 5,710,626 5,701,329 9,297 — Other short- and long-term borrowings 16,616 16,420 — 16,420 — Accrued interest payable 210 210 210 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 2022. (2) Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy. At September 30, 2021 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 314,019 $ 314,019 $ 314,019 $ — $ — Debt securities available for sale 1,864,899 1,864,899 — 1,864,899 — Debt securities held to maturity 56,669 56,391 — 56,391 — Common equities and mutual funds( 1) 12,668 12,668 12,668 — — Non-marketable equity securities (1)(2) 17,509 17,509 — 12,949 — Loans held for sale 56,194 56,194 — 56,194 — Loans and leases 3,607,815 3,616,646 — — 3,616,646 Federal Reserve Bank and Federal Home Loan Bank stocks 28,400 28,400 — 28,400 — Accrued interest receivable 16,254 16,254 16,254 — — Financial liabilities Deposits 5,514,971 5,515,035 5,482,471 32,564 — Other short- and long-term borrowings 92,834 93,938 — 93,938 — Accrued interest payable 579 579 579 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at September 30, 2021. (2) Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Management has evaluated subsequent events that occurred after June 30, 2022. During this period, up to the filing date of this Quarterly Report on Form 10-Q, management identified the following subsequent event: • A majority of the Company's student loan portfolio is considered to be held for sale after becoming subject to a sale agreement that is expected to close in August. The Company's student loan portfolio was $83.3 million at June 30, 2022 and is included in the Other Consumer Finance loan category within Note 5. Loans and Leases, Net. The transaction is not expected to result in a material impact to net income.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") (Policies)	9 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Adopted ASUs	Significant accounting policies in effect and disclosed within the Company’s most recent audited consolidated financial statements as of September 30, 2021 remain substantially unchanged. The following ASUs became effective for the Company on October 1, 2021, none of which had a material impact on the Company’s significant accounting policies or Condensed Consolidated Financial Statements: – ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. – ASU 2020-08 , Codification Improvements to Subtopic 310-20, Receivables – Nonrefundable Fees and Other Costs. – ASU 2020-10, Codification Improvements.

SECURITIES (Tables)

SECURITIES (Tables)	9 Months Ended
	Jun. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Securities Available for Sale	The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale ("AFS") and held to maturity ("HTM") debt securities are presented below. Debt Securities AFS (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair At June 30, 2022 Corporate securities $ 25,000 $ — $ (1,562) $ 23,438 SBA securities 84,506 247 (3,404) 81,349 Obligations of states and political subdivisions 2,726 — (85) 2,641 Non-bank qualified obligations of states and political subdivisions 260,069 29 (15,137) 244,961 Asset-backed securities 171,623 — (12,291) 159,332 Mortgage-backed securities 1,587,992 655 (143,845) 1,444,802 Total debt securities AFS $ 2,131,916 $ 931 $ (176,324) $ 1,956,523 At September 30, 2021 Corporate securities $ 25,000 $ — $ — $ 25,000 SBA securities 151,958 5,251 — 157,209 Obligations of states and political subdivisions 2,497 10 — 2,507 Non-bank qualified obligations of states and political subdivisions 266,048 3,347 (1,100) 268,295 Asset-backed securities 393,103 3,003 (1,247) 394,859 Mortgage-backed securities 1,016,478 9,728 (9,177) 1,017,029 Total debt securities AFS $ 1,855,084 $ 21,339 $ (11,524) $ 1,864,899
Securities Held to Maturity	Debt Securities HTM (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair At June 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 41,122 $ — $ (1,765) $ 39,357 Mortgage-backed securities 2,755 — (149) 2,606 Total debt securities HTM $ 43,877 $ — $ (1,914) $ 41,963 At September 30, 2021 Non-bank qualified obligations of states and political subdivisions $ 52,944 $ 103 $ (471) $ 52,576 Mortgage-backed securities 3,725 90 — 3,815 Total debt securities HTM $ 56,669 $ 193 $ (471) $ 56,391
Schedule of Unrealized Loss on Investments, AFS	Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous loss position, were as follows: LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in thousands) Fair Gross Unrealized (Losses) Fair Gross Unrealized (Losses) Fair Gross Unrealized (Losses) Debt Securities AFS At June 30, 2022 Corporate securities $ 23,438 $ (1,562) $ — $ — $ 23,438 $ (1,562) SBA securities 73,758 (3,404) — — 73,758 (3,404) Obligations of state and political subdivisions 2,401 (85) — — 2,401 (85) Non-bank qualified obligations of states and political subdivisions 237,769 (14,823) 3,414 (314) 241,183 (15,137) Asset-backed securities 96,852 (6,435) 62,481 (5,856) 159,333 (12,291) Mortgage-backed securities 1,033,772 (111,839) 227,715 (32,006) 1,261,487 (143,845) Total debt securities AFS $ 1,467,990 $ (138,148) $ 293,610 $ (38,176) $ 1,761,600 $ (176,324) At September 30, 2021 Non-bank qualified obligations of states and political subdivisions $ 101,046 $ (1,100) $ — $ — $ 101,046 $ (1,100) Asset-backed securities 127,110 (283) 91,553 (964) 218,663 (1,247) Mortgage-backed securities 759,035 (7,418) 60,792 (1,759) 819,827 (9,177) Total debt securities AFS $ 987,191 $ (8,801) $ 152,345 $ (2,723) $ 1,139,536 $ (11,524) Debt Securities HTM At June 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 35,121 $ (1,530) $ 4,236 $ (235) $ 39,357 $ (1,765) Mortgage-backed securities 2,607 (149) — — 2,607 (149) Total debt securities HTM $ 37,728 $ (1,679) $ 4,236 $ (235) $ 41,964 $ (1,914) At September 30, 2021 Non-bank qualified obligations of states and political subdivisions $ 26,096 $ (471) $ — $ — $ 26,096 $ (471) Total debt securities HTM $ 26,096 $ (471) $ — $ — $ 26,096 $ (471)
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features that allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities ("MBS") because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, MBS are not included in the maturity categories in the following maturity summary. The expected maturities of certain SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply. (Dollars in thousands) At June 30, 2022 At September 30, 2021 Securities AFS at Fair Value Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 950 $ 955 $ 810 $ 822 Due after one year through five years 10,797 10,489 13,026 13,378 Due after five years through ten years 68,339 63,705 50,785 52,357 Due after ten years 463,838 436,572 773,985 781,313 543,924 511,721 838,606 847,870 Mortgage-backed securities 1,587,992 1,444,802 1,016,478 1,017,029 Total securities AFS, at fair value $ 2,131,916 $ 1,956,523 $ 1,855,084 $ 1,864,899 At June 30, 2022 At September 30, 2021 (Dollars in thousands) Amortized Cost Fair Amortized Cost Fair Securities HTM at Fair Value Due after ten years $ 41,122 $ 39,357 $ 52,944 $ 52,576 41,122 39,357 52,944 52,576 Mortgage-backed securities 2,755 2,606 3,725 3,815 Total securities HTM, at cost $ 43,877 $ 41,963 $ 56,669 $ 56,391

LOANS AND LEASES, NET (Tables)

LOANS AND LEASES, NET (Tables)	9 Months Ended
	Jun. 30, 2022
Loans and Leases Receivable Disclosure [Abstract]
Schedule of Loans Receivable	Loans and leases consist of the following: (Dollars in thousands) June 30, 2022 September 30, 2021 Term lending $ 1,047,764 $ 961,019 Asset based lending 402,506 300,225 Factoring 408,777 363,670 Lease financing 218,789 266,050 Insurance premium finance 481,219 428,867 SBA/USDA 215,510 247,756 Other commercial finance 173,338 157,908 Commercial finance 2,947,903 2,725,495 Consumer credit products 152,106 129,251 Other consumer finance 107,135 123,606 Consumer finance 259,241 252,857 Tax services 41,627 10,405 Warehouse finance 434,748 419,926 Community banking — 199,132 Total loans and leases 3,683,519 3,607,815 Net deferred loan origination costs 5,047 1,748 Total gross loans and leases 3,688,566 3,609,563 Allowance for credit losses (75,206) (68,281) Total loans and leases, net $ 3,613,360 $ 3,541,282
Schedule of Loans Purchased and Sold by Portfolio Segment	Loans purchased and sold by portfolio segment, including participation interests, were as follows: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2022 2021 2022 2021 Loans Purchased Loans held for investment: Commercial finance $ — $ — $ 3,098 $ — Warehouse finance 19,657 46,153 105,472 142,389 Community banking — 403 — 3,250 Total purchases $ 19,657 $ 46,556 $ 108,570 $ 145,639 Loans Sold Loans held for sale: Commercial finance $ 1,216 $ 45,695 $ 48,329 $ 81,996 Consumer finance 173,284 72,437 696,891 382,382 Community banking — — 153,222 232,979 Loans held for investment: Commercial finance — — 15,549 — Community banking — 1,816 30,235 13,822 Total sales $ 174,500 $ 119,948 $ 944,226 $ 711,179
Sales-type Lease, Lease Income	The net investment in direct financing and sales-type leases was comprised of the following: (Dollars in thousands) June 30, 2022 September 30, 2021 Carrying amount $ 226,347 $ 278,341 Unguaranteed residual assets 11,862 14,393 Unamortized initial direct costs 348 490 Unearned income (19,420) (26,684) Total net investment in direct financing and sales-type leases $ 219,137 $ 266,540
Sales-type and Direct Financing Leases, Lease Receivable, Maturity	Undiscounted future minimum lease payments receivable for direct financing and sales-type leases, and a reconciliation to the carrying amount recorded at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 24,394 2023 93,511 2024 62,678 2025 30,942 2026 10,471 Thereafter 4,351 Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 226,347 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 226,347
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans	Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows: Three Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 27,568 $ 9 $ (3,086) $ 1,316 $ 25,807 Asset based lending 2,583 (1,553) — 295 1,325 Factoring 6,526 533 (194) 268 7,133 Lease financing 6,471 (429) — 107 6,149 Insurance premium finance 1,057 583 (230) 41 1,451 SBA/USDA 2,943 338 (408) 25 2,898 Other commercial finance 1,197 (79) — — 1,118 Commercial finance 48,345 (598) (3,918) 2,052 45,881 Consumer credit products 1,621 (170) — — 1,451 Other consumer finance 7,388 (205) (2,428) 88 4,843 Consumer finance 9,009 (375) (2,428) 88 6,294 Tax services 30,757 (166) (7,998) 6 22,599 Warehouse finance 441 (9) — — 432 Total loans and leases 88,552 (1,148) (14,344) 2,146 75,206 Unfunded commitments (1) 551 (154) — — 397 Total $ 89,103 $ (1,302) $ (14,344) $ 2,146 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Three Months Ended June 30, 2021 (Dollars in thousands) Beginning Balance Provision (Reversal) (2) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 27,315 $ 1,199 $ (1,998) $ 515 $ 27,031 Asset based lending 1,749 21 — 212 1,982 Factoring 3,210 33 1 17 3,261 Lease financing 6,863 842 (916) 130 6,919 Insurance premium finance 1,326 (1,200) (120) 1,583 1,589 SBA/USDA 3,300 (171) — — 3,129 Other commercial finance 541 183 — — 724 Commercial finance 44,304 907 (3,033) 2,457 44,635 Consumer credit products 990 21 — — 1,011 Other consumer finance 10,093 (180) (2,327) 57 7,643 Consumer finance 11,083 (159) (2,327) 57 8,654 Tax services 29,146 4,685 (9,505) 17 24,343 Warehouse finance 332 — — — 332 Community banking 14,027 (783) — — 13,244 Total loans and leases 98,892 4,650 (14,865) 2,531 91,208 Unfunded commitments (1) 779 (38) — — 741 Total $ 99,671 $ 4,612 $ (14,865) $ 2,531 $ 91,949 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. (2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense. Nine Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 29,351 $ 1,104 $ (6,993) $ 2,345 $ 25,807 Asset based lending 1,726 (817) (16) 432 1,325 Factoring 3,997 13,857 (11,057) 336 7,133 Lease financing 7,629 (1,647) (112) 279 6,149 Insurance premium finance 1,394 374 (514) 197 1,451 SBA/USDA 2,978 517 (624) 27 2,898 Other commercial finance 1,168 (50) — — 1,118 Commercial finance 48,243 13,338 (19,316) 3,616 45,881 Consumer credit products 1,242 209 — — 1,451 Other consumer finance 6,112 2,513 (4,049) 267 4,843 Consumer finance 7,354 2,722 (4,049) 267 6,294 Tax services 2 28,093 (8,253) 2,757 22,599 Warehouse finance 420 12 — — 432 Community banking 12,262 (12,686) — 424 — Total loans and leases 68,281 31,479 (31,618) 7,064 75,206 Unfunded commitments (1) 690 (293) — — 397 Total $ 68,971 $ 31,186 $ (31,618) $ 7,064 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition. Nine Months Ended June 30, 2021 (Dollars in thousands) Beginning Balance Impact of CECL Adoption Provision (Reversal) (2) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 15,211 $ 9,999 $ 8,621 $ (7,787) $ 987 $ 27,031 Asset based lending 1,406 164 1,399 (1,199) 212 1,982 Factoring 3,027 987 (1,928) — 1,175 3,261 Lease financing 7,023 (556) 2,375 (2,264) 341 6,919 Insurance premium finance 2,129 (965) (609) (925) 1,959 1,589 SBA/USDA 940 2,720 (532) — 1 3,129 Other commercial finance 182 364 178 — — 724 Commercial finance 29,918 12,713 9,504 (12,175) 4,675 44,635 Consumer credit products 845 — 166 — — 1,011 Other consumer finance 2,821 5,998 1,568 (2,964) 220 7,643 Consumer finance 3,666 5,998 1,734 (2,964) 220 8,654 Tax services 2 — 32,819 (9,505) 1,027 24,343 Warehouse finance 294 (1) 39 — — 332 Community banking 22,308 (5,937) (2,983) (144) — 13,244 Total loans and leases 56,188 12,773 41,113 (24,788) 5,922 91,208 Unfunded commitments (1) 32 831 (122) — — 741 Total $ 56,220 $ 13,604 $ 40,991 $ (24,788) $ 5,922 $ 91,949 (1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition. (2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense.
Impaired Loans and Leases	Information on loans and leases that are deemed to be collateral dependent and are evaluated individually for the ACL was as follows: (Dollars in thousands) At June 30, 2022 At September 30, 2021 Term lending $ 65,998 $ 20,965 Asset based lending 5,992 — Factoring 27,333 1,268 Lease financing 11,684 3,882 SBA/USDA 1,249 — Commercial finance (1) 112,256 26,115 Community banking — 14,915 Total $ 112,256 $ 41,030 (1) For commercial finance, collateral dependent financial assets have collateral in the form of cash, equipment, or other business assets. The following table provides the average recorded investment in nonaccrual loans and leases: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2022 2021 2022 2021 Term lending $ 11,114 $ 14,964 $ 11,908 $ 14,190 Asset based lending 3,500 127 4,502 591 Factoring 1,903 33 7,980 337 Lease financing 3,529 2,435 3,194 2,994 SBA/USDA 1,776 600 1,152 600 Commercial finance 21,822 18,159 28,736 18,712 Community banking — 19,801 — 16,144 Total loans and leases $ 21,822 $ 37,960 $ 28,736 $ 34,856
Asset Classification by Credit Quality Indicators of Loans and Leases	The amortized cost basis of loans and leases by asset classification and year of origination was as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At June 30, 2022 2022 2021 2020 2019 2018 Prior Term lending Pass $ 315,012 $ 233,436 $ 130,225 $ 39,691 $ 28,753 $ 6,710 $ — $ 753,827 Watch 27,886 92,431 27,741 6,965 2,302 3,968 — 161,293 Special Mention 4,244 14,978 23,514 4,281 1,154 2,972 — 51,143 Substandard 18,744 19,436 25,688 13,185 2,565 97 — 79,715 Doubtful 346 404 465 538 33 — — 1,786 Total 366,232 360,685 207,633 64,660 34,807 13,747 — 1,047,764 Asset based lending Pass — — — — — — 223,126 223,126 Watch — — — — — — 136,315 136,315 Special Mention — — — — — — 36,909 36,909 Substandard — — — — — — 6,156 6,156 Total — — — — — — 402,506 402,506 Factoring Pass — — — — — — 287,281 287,281 Watch — — — — — — 76,517 76,517 Special Mention — — — — — — 13,858 13,858 Substandard — — — — — — 31,101 31,101 Doubtful — — — — — — 20 20 Total — — — — — — 408,777 408,777 Lease financing Pass 30,491 50,142 53,187 8,696 5,702 29 — 148,247 Watch 308 7,534 10,514 6,113 645 17 — 25,131 Special Mention 708 13,303 4,775 1,917 236 21 — 20,960 Substandard — 5,948 11,126 4,409 320 11 — 21,814 Doubtful — 165 1,207 1,147 118 — — 2,637 Total 31,507 77,092 80,809 22,282 7,021 78 — 218,789 Insurance premium finance Pass 473,925 6,683 23 2 — — — 480,633 Watch 64 71 — — — — — 135 Special Mention 138 192 — — — — — 330 Substandard 19 28 — — — — — 47 Doubtful 43 31 — — — — — 74 Total 474,189 7,005 23 2 — — — 481,219 SBA/USDA Pass 65,066 47,690 15,532 10,724 13,748 7,807 — 160,567 Watch 3,077 — 19,513 3,154 1,092 2,883 — 29,719 Special Mention — — 1,551 212 — 286 — 2,049 Substandard — — 2,705 8,520 9,695 1,918 — 22,838 Doubtful — 23 314 — — — — 337 Total 68,143 47,713 39,615 22,610 24,535 12,894 — 215,510 Other commercial finance Pass 20,261 29,369 865 8,914 2,374 67,248 — 129,031 Watch — 20,000 13,282 — — — — 33,282 Substandard 164 9,789 — — 265 807 — 11,025 Total 20,425 59,158 14,147 8,914 2,639 68,055 — 173,338 Warehouse finance Pass — — — — — — 434,748 434,748 Total — — — — — — 434,748 434,748 Total loans and leases Pass 904,755 367,320 199,832 68,027 50,577 81,794 945,155 2,617,460 Watch 31,335 120,036 71,050 16,232 4,039 6,868 212,832 462,392 Special Mention 5,090 28,473 29,840 6,410 1,390 3,279 50,767 125,249 Substandard 18,927 35,201 39,519 26,114 12,845 2,833 37,257 172,696 Doubtful 389 623 1,986 1,685 151 — 20 4,854 Total $ 960,496 $ 551,653 $ 342,227 $ 118,468 $ 69,002 $ 94,774 $ 1,246,031 $ 3,382,651 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At September 30, 2021 2021 2020 2019 2018 2017 Prior Term lending Pass $ 362,443 $ 192,305 $ 63,708 $ 34,381 $ 3,195 $ 1,236 $ — $ 657,268 Watch 63,046 71,701 32,941 21,419 76 3,628 — 192,811 Special Mention 6,422 26,673 4,821 932 70 633 — 39,551 Substandard 18,569 16,810 26,920 3,529 928 641 — 67,397 Doubtful 252 1,673 1,756 311 — — — 3,992 Total 450,732 309,162 130,146 60,572 4,269 6,138 — 961,019 Asset based lending Pass — — — — — — 185,432 185,432 Watch — — — — — — 52,072 52,072 Special Mention — — — — — — 43,135 43,135 Substandard — — — — — — 19,586 19,586 Total — — — — — — 300,225 300,225 Factoring Pass — — — — — — 294,124 294,124 Watch — — — — — — 17,984 17,984 Special Mention — — — — — — 33,035 33,035 Substandard — — — — — — 18,527 18,527 Total — — — — — — 363,670 363,670 Lease financing Pass 54,434 73,629 17,153 7,511 1,857 203 — 154,787 Watch 22,061 20,455 9,274 2,739 1,454 — — 55,983 Special Mention 15,402 20,595 4,148 1,546 61 — — 41,752 Substandard 479 4,765 4,981 831 25 — — 11,081 Doubtful — 6 2,402 38 1 — — 2,447 Total 92,376 119,450 37,958 12,665 3,398 203 — 266,050 Insurance premium finance Pass 428,131 144 9 — — — — 428,284 Watch 262 5 — — — — — 267 Special Mention 58 5 — — — — — 63 Substandard 68 107 — — — — — 175 Doubtful 58 20 — — — — — 78 Total 428,577 281 9 — — — — 428,867 SBA/USDA Pass 110,122 37,006 14,461 12,760 6,525 3,779 — 184,653 Watch — 20,431 1,996 1,670 1,394 298 — 25,789 Special Mention — 8,333 214 3,348 177 919 — 12,991 Substandard — 3,812 9,550 8,079 2,169 713 — 24,323 Total 110,122 69,582 26,221 25,857 10,265 5,709 — 247,756 Other commercial finance Pass 56,957 642 5,786 6,075 3,345 60,965 — 133,770 Watch — 17,404 3,409 451 — — — 21,264 Substandard 466 — — 273 837 1,299 — 2,875 Total 57,423 18,046 9,195 6,799 4,182 62,264 — 157,909 Warehouse finance Pass — — — — — — 419,926 419,926 Total — — — — — — 419,926 419,926 Community banking Pass — — 4,159 — 5,683 472 — 10,314 Watch — 10,134 — 10,854 6,133 — — 27,121 Special Mention — — 35,916 — — — — 35,916 Substandard — 119 49,449 50,626 13,933 6,110 — 120,237 Doubtful — 122 — 5,422 — — — 5,544 Total — 10,375 89,524 66,902 25,749 6,582 — 199,132 Total loans and leases Pass 1,012,088 303,727 105,274 60,727 20,605 66,655 899,481 2,468,557 Watch 85,369 140,131 47,620 37,132 9,057 3,926 70,056 393,291 Special Mention 21,882 55,606 45,099 5,826 307 1,552 76,171 206,443 Substandard 19,584 25,613 90,900 63,338 17,891 8,762 38,113 264,201 Doubtful 310 1,822 4,158 5,770 1 — — 12,061 Total $ 1,139,233 $ 526,899 $ 293,051 $ 172,793 $ 47,861 $ 80,895 $ 1,083,821 $ 3,344,553
Past Due Loans and Leases	Past due loans and leases were as follows: At June 30, 2022 Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due > 89 Days Past Due Total Past Due Current Total Loans and Leases Receivable > 89 Days Past Due and Accruing Nonaccrual Balance Total Loans held for sale $ — $ — $ — $ — $ 67,571 $ 67,571 $ — $ — $ — Term lending 4,882 1,960 3,483 10,325 1,037,439 1,047,764 613 8,965 9,578 Asset based lending — — — — 402,506 402,506 — 4,508 4,508 Factoring — — — — 408,777 408,777 — 743 743 Lease financing 8,708 1,584 3,345 13,637 205,152 218,789 1,788 3,844 5,632 Insurance premium finance 1,565 611 803 2,979 478,240 481,219 803 — 803 SBA/USDA 271 — 1,564 1,835 213,675 215,510 315 1,543 1,858 Other commercial finance — — — — 173,338 173,338 — — — Commercial finance 15,426 4,155 9,195 28,776 2,919,127 2,947,903 3,519 19,603 23,122 Consumer credit products 3,298 3,039 2,886 9,223 142,883 152,106 2,886 — 2,886 Other consumer finance 510 437 615 1,562 105,573 107,135 615 — 615 Consumer finance 3,808 3,476 3,501 10,785 248,456 259,241 3,501 — 3,501 Tax services — 41,627 — 41,627 — 41,627 — — — Warehouse finance — — — — 434,748 434,748 — — — Total loans and leases held for investment 19,234 49,258 12,696 81,188 3,602,331 3,683,519 7,020 19,603 26,623 Total loans and leases $ 19,234 $ 49,258 $ 12,696 $ 81,188 $ 3,669,902 $ 3,751,090 $ 7,020 $ 19,603 $ 26,623 At September 30, 2021 Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due > 89 Days Past Due Total Past Due Current Total Loans and Leases Receivable > 89 Days Past Due and Accruing Nonaccrual Balance Total Loans held for sale $ — $ — $ — $ — $ 56,194 $ 56,194 $ — $ — $ — Term lending 11,879 2,703 5,452 20,034 940,985 961,019 2,558 14,904 17,462 Asset based lending — — — — 300,225 300,225 — — — Factoring — — — — 363,670 363,670 — 1,268 1,268 Lease financing 4,909 3,336 8,401 16,646 249,404 266,050 8,345 3,158 11,503 Insurance premium finance 1,415 375 599 2,389 426,478 428,867 599 — 599 SBA/USDA 66 974 987 2,027 245,729 247,756 987 — 987 Other commercial finance — — — — 157,908 157,908 — — — Commercial finance 18,269 7,388 15,439 41,096 2,684,399 2,725,495 12,489 19,330 31,819 Consumer credit products 713 527 511 1,751 127,500 129,251 511 — 511 Other consumer finance 963 285 725 1,973 121,633 123,606 725 — 725 Consumer finance 1,676 812 1,236 3,724 249,133 252,857 1,236 — 1,236 Tax services — — 7,962 7,962 2,443 10,405 7,962 — 7,962 Warehouse finance — — — — 419,926 419,926 — — — Community banking — — — — 199,132 199,132 — 14,915 14,915 Total loans and leases held for investment 19,945 8,200 24,637 52,782 3,555,033 3,607,815 21,687 34,245 55,932 Total loans and leases $ 19,945 $ 8,200 $ 24,637 $ 52,782 $ 3,611,227 $ 3,664,009 $ 21,687 $ 34,245 $ 55,932
Financing Receivable, Nonaccrual	Nonaccrual loans and leases by year of origination at June 30, 2022 were as follows: Amortized Cost Basis Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term lending $ 540 $ 937 $ 1,291 $ 5,800 $ 300 $ 97 $ — $ 8,965 $ 2,922 Asset based lending — — — — — — 4,508 4,508 4,508 Factoring — — — — — — 743 743 743 Lease financing — — 1,286 2,083 464 11 — 3,844 — SBA/USDA — 23 1,249 — — 271 — 1,543 — Commercial finance 540 960 3,826 7,883 764 379 5,251 19,603 8,173 Total nonaccrual loans and leases $ 540 $ 960 $ 3,826 $ 7,883 $ 764 $ 379 $ 5,251 $ 19,603 $ 8,173 Loans and leases that are 90 days or more delinquent and accruing by year of origination at June 30, 2022 were as follows: Amortized Cost Basis Term Loans and Leases by Origination Year Revolving Loans and Leases Total (Dollars in thousands) 2022 2021 2020 2019 2018 Prior Term lending $ 285 $ 203 $ 85 $ 1 $ — $ 39 $ — $ 613 Lease financing 601 573 282 128 204 — — 1,788 Insurance premium finance 407 391 5 — — — — 803 SBA/USDA — — 315 — — — — 315 Commercial finance 1,293 1,167 687 129 204 39 — 3,519 Consumer credit products 258 2,504 63 57 4 — — 2,886 Other consumer finance — 83 — — — 532 — 615 Consumer finance 258 2,587 63 57 4 532 — 3,501 Total 90 days or more delinquent and accruing $ 1,551 $ 3,754 $ 750 $ 186 $ 208 $ 571 $ — $ 7,020

EARNINGS PER COMMON SHARE ("E_2

EARNINGS PER COMMON SHARE ("EPS") (Tables)	9 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Reconciliation of Net Income and Common Stock Share Amounts Used in Computation of Basic and Diluted EPS	A reconciliation of net income and common stock share amounts used in the computation of basic and diluted earnings per share is presented below. Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands, except per share data) 2022 2021 2022 2021 Basic income per common share: Net income attributable to Pathward Financial, Inc. $ 22,391 $ 38,701 $ 132,966 $ 125,805 Dividends and undistributed earnings allocated to participating securities (377) (729) (2,166) (2,411) Basic net earnings available to common stockholders 22,014 37,972 130,800 123,394 Undistributed earnings allocated to nonvested restricted stockholders 352 699 2,093 2,318 Reallocation of undistributed earnings to nonvested restricted stockholders (352) (699) (2,092) (2,316) Diluted net earnings available to common stockholders $ 22,014 $ 37,972 $ 130,801 $ 123,396 Total weighted-average basic common shares outstanding 28,868,136 31,320,893 29,444,979 31,880,653 Effect of dilutive securities (1) Performance share units — 18,054 9,607 19,944 Total effect of dilutive securities — 18,054 9,607 19,944 Total weighted-average diluted common shares outstanding 28,868,136 31,338,947 29,454,586 31,900,597 Net earnings per common share: Basic earnings per common share $ 0.76 $ 1.21 $ 4.44 $ 3.87 Diluted earnings per common share (2) $ 0.76 $ 1.21 $ 4.44 $ 3.87 (1) Represents the effect of the assumed exercise of stock options and vesting of performance share units and restricted stock, as applicable, utilizing the treasury stock method.

RENTAL EQUIPMENT, NET (Tables)

RENTAL EQUIPMENT, NET (Tables)	9 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Rental Equipment	Rental equipment consists of the following: (Dollars in thousands) June 30, 2022 September 30, 2021 Computers and IT networking equipment $ 21,512 $ 17,683 Motor vehicles and other 98,684 87,396 Office furniture and equipment 57,228 48,828 Solar panels and equipment 129,479 125,457 Total 306,903 279,364 Accumulated depreciation (86,266) (67,825) Unamortized initial direct costs 1,386 1,577 Net book value $ 222,023 $ 213,116
Schedule of Future Minimum Rental Payments for Operating Leases	Undiscounted future minimum lease payments expected to be received for operating leases at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 9,524 2023 36,218 2024 28,143 2025 20,536 2026 12,132 Thereafter 15,684 Total undiscounted future minimum lease payments receivable for operating leases $ 122,237 Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 1,102 2023 3,946 2024 3,913 2025 3,718 2026 3,195 Thereafter 21,732 Total undiscounted future minimum lease payments 37,606 Discount (4,750) Total operating lease liabilities $ 32,856

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	The changes in the carrying amount of the Company’s intangible assets were as follows: (Dollars in thousands) Trademark (1) Non-Compete (2) Customer Relationships (3) All Others (4) Total Intangible Assets At September 30, 2021 $ 9,823 $ 40 $ 17,868 $ 5,417 $ 33,148 Acquisitions during the period — — — 1 1 Amortization during the period (871) (40) (3,884) (393) (5,188) Write-offs during the period — — (670) (203) (873) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (5,672) (2,481) (57,856) (4,900) (70,909) Accumulated impairment — — (10,918) (218) (11,136) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 At September 30, 2020 $ 10,901 $ 422 $ 24,333 $ 6,036 $ 41,692 Acquisitions during the period — — — 14 14 Amortization during the period (816) (286) (5,202) (480) (6,784) Write-offs during the period — — — (24) (24) At June 30, 2021 $ 10,085 $ 136 $ 19,131 $ 5,546 $ 34,898 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 10,131 $ 109,324 Accumulated amortization (4,539) (2,345) (52,709) (4,367) (63,960) Accumulated impairment — — (10,248) (218) (10,466) At June 30, 2021 $ 10,085 $ 136 $ 19,131 $ 5,546 $ 34,898 (1) Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods. (2) Book amortization period of 3-5 years. Amortized using the straight line method. (3) Book amortization period of 10-30 years. Amortized using the accelerated method. (4) Book amortization period of 3-20 years. Amortized using the straight line method.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated amortization expense of intangible assets in the remaining three months of fiscal 2022 and subsequent fiscal years was as follows: (Dollars in thousands) Remaining in 2022 $ 1,397 2023 4,938 2024 4,124 2025 3,562 2026 3,216 Thereafter 9,851 Total anticipated intangible amortization $ 27,088

OPERATING LEASE RIGHT-OF-USE _2

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES (Tables)	9 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Undiscounted future minimum lease payments expected to be received for operating leases at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 9,524 2023 36,218 2024 28,143 2025 20,536 2026 12,132 Thereafter 15,684 Total undiscounted future minimum lease payments receivable for operating leases $ 122,237 Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at June 30, 2022 were as follows: (Dollars in thousands) Remaining in 2022 $ 1,102 2023 3,946 2024 3,913 2025 3,718 2026 3,195 Thereafter 21,732 Total undiscounted future minimum lease payments 37,606 Discount (4,750) Total operating lease liabilities $ 32,856
Weighted-Average Discount Rate and Remaining Lease Term for Operating Leases	The weighted-average discount rate and remaining lease term for operating leases at June 30, 2022 were as follows: Weighted-average discount rate 2.34 % Weighted-average remaining lease term (years) 10.57 The components of total lease costs for operating leases were as follows: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2022 2021 2022 2021 Lease expense $ 1,119 $ 1,191 $ 3,375 $ 3,136 Short-term and variable lease cost 58 35 133 167 ROU asset impairment 670 — 670 224 Sublease income (375) (126) (906) (411) Total lease cost for operating leases $ 1,472 $ 1,100 $ 3,272 $ 3,116

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Nonvested Share Activity	The following tables show the activity of nonvested (restricted) shares and PSUs granted, vested, or forfeited under the 2002 Omnibus Incentive Plan for the nine months ended June 30, 2022. There were no options granted, exercised, or forfeited under this plan during the nine months ended June 30, 2022. (Dollars in thousands, except per share data) Number of Shares Weighted Average Fair Value at Grant Nonvested shares outstanding, September 30, 2021 547,063 $ 30.22 Granted 166,389 57.14 Vested (208,156) 34.68 Forfeited or expired (19,762) 42.98 Nonvested shares outstanding, June 30, 2022 485,534 $ 37.02 (Dollars in thousands, except per share data) Number of Units Weighted Average Fair Value at Grant Performance share units outstanding, September 30, 2021 60,984 $ 34.03 Granted (1) 35,705 57.20 Vested — — Forfeited or expired — — Performance share units outstanding, June 30, 2022 96,689 $ 42.59 (1) The number of PSUs granted reflects the target number of PSUs able to be earned under a given award.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The table below compares the income tax expense components for the periods presented. Nine Months Ended June 30, (Dollars in thousands) 2022 2021 Provision at statutory rate $ 34,063 $ 28,435 Tax-exempt income (541) (674) State income taxes 6,728 6,120 Interim period effective rate adjustment (2,849) (5,181) Tax credit investments, net - federal (6,994) (18,854) Research tax credit (355) (323) IRC 162(m) nondeductible compensation 801 677 Other, net (1,617) (600) Income tax expense $ 29,236 $ 9,600 Effective tax rate 17.77 % 6.92 %

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	9 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Revenue by Major Customers by Reporting Segments	The table below presents the Company’s revenue by operating segment. For additional descriptions of the Company’s operating segments, including additional financial information and the underlying management accounting process, see Note 14. Segment Reporting to the Condensed Consolidated Financial Statements. (Dollars in thousands) Consumer Commercial Corporate Services/Other Consolidated Company Three Months Ended June 30, 2022 2021 2022 2021 2022 2021 2022 2021 Net interest income (1) $ 23,213 $ 23,132 $ 46,802 $ 44,850 $ 2,136 $ 493 $ 72,151 $ 68,475 Noninterest income: Refund transfer product fees 10,289 12,073 — — — — 10,289 12,073 Tax advance product fees (1) (20) 891 — — — — (20) 891 Payment card and deposit fees 24,673 29,203 — — — — 24,673 29,203 Other bank and deposit fees — — 252 334 10 4 262 338 Rental income (1) — 6 11,890 9,970 192 — 12,082 9,976 Net gain realized on investment securities (1) — — — — 198 — 198 — Gain (loss) on sale of other (1) — — 1,239 5,982 — (27) 1,239 5,955 Other income (1) 1,284 1,056 2,479 1,702 1,508 1,259 5,271 4,017 Total noninterest income 36,226 43,229 15,860 17,988 1,908 1,236 53,994 62,453 Revenue $ 59,439 $ 66,361 $ 62,662 $ 62,838 $ 4,044 $ 1,729 $ 126,145 $ 130,928 Nine Months Ended June 30, Net interest income (1) $ 79,323 $ 70,205 $ 136,923 $ 129,461 $ 11,318 $ 8,658 $ 227,564 $ 208,324 Noninterest income: Refund transfer product fees 38,674 35,400 — — — — 38,674 35,400 Tax advance product fees (1) 40,513 47,413 — — — — 40,513 47,413 Payment card and deposit fees 76,075 81,641 — — — — 76,075 81,641 Other bank and deposit fees — — 728 694 22 15 750 709 Rental income (1) — 16 34,192 29,691 342 — 34,534 29,707 Net gain realized on investment securities (1) — — — — 595 6 595 6 Gain on sale of trademarks — — — — 50,000 — 50,000 — Gain (loss) on sale of other (1) — — 7,331 10,198 (8,932) 737 (1,601) 10,935 Other income (1) 3,434 2,135 8,103 6,511 (726) 6,904 10,811 15,550 Total noninterest income 158,696 166,605 50,354 47,094 41,301 7,662 250,351 221,361 Revenue $ 238,019 $ 236,810 $ 187,277 $ 176,555 $ 52,619 $ 16,320 $ 477,915 $ 429,685 (1) These revenues are not within the scope of Topic 606. Additional details are included in other footnotes to the accompanying financial statements. The scope of Topic 606 explicitly excludes net interest income as well as many other revenues for financial assets and liabilities, including loans, leases, and securities.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Segment Information of Entity	The following tables present segment data for the Company: (Dollars in thousands) Consumer Commercial Corporate Services/Other Total Three Months Ended June 30, 2022 2021 2022 2021 2022 2021 2022 2021 Net interest income $ 23,213 $ 23,132 $ 46,802 $ 44,850 $ 2,136 $ 493 $ 72,151 $ 68,475 Provision for credit losses (279) 4,507 (752) 870 (271) (765) (1,302) 4,612 Noninterest income 36,226 43,229 15,860 17,988 1,908 1,236 53,994 62,453 Noninterest expense 23,960 20,561 31,336 28,605 41,354 32,358 96,650 81,523 Income (loss) before income tax expense 35,758 41,294 32,078 33,363 (37,039) (29,864) 30,797 44,793 Total assets 373,019 319,911 3,457,004 3,104,083 2,898,155 3,627,818 6,728,178 7,051,812 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,573,768 5,713,309 11,177 10,829 125,854 164,733 5,710,799 5,888,871 Nine Months Ended June 30, Net interest income $ 79,323 $ 70,205 $ 136,923 $ 129,461 $ 11,318 $ 8,658 $ 227,564 $ 208,324 Provision (reversal of) for credit losses 30,667 34,893 13,045 9,540 (12,526) (3,442) 31,186 40,991 Noninterest income 158,696 166,605 50,354 47,094 41,301 7,662 250,351 221,361 Noninterest expense 73,509 68,906 95,845 83,606 112,892 97,555 282,246 250,068 Income (loss) before income tax expense 133,843 133,010 78,387 83,409 (47,747) (77,793) 164,483 138,626 Total assets 373,019 319,911 3,457,004 3,104,083 2,898,155 3,627,818 6,728,178 7,051,812 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,573,768 5,713,309 11,177 10,829 125,854 164,733 5,710,799 5,888,871

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Summary of Fair Values of Securities Available for Sale and Held to Maturity	The following tables summarize the fair values of debt securities available for sale and equity securities as they are measured at fair value on a recurring basis: Fair Value At June 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 23,438 $ — $ 23,438 $ — SBA securities 81,349 — 81,349 — Obligations of states and political subdivisions 2,641 — 2,641 — Non-bank qualified obligations of states and political subdivisions 244,961 — 244,961 — Asset-backed securities 159,332 — 159,332 — Mortgage-backed securities 1,444,802 — 1,444,802 — Total debt securities AFS $ 1,956,523 $ — $ 1,956,523 $ — Common equities and mutual funds (1) $ 3,065 $ 3,065 $ — $ — Non-marketable equity securities (2) $ 6,494 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 2022 and September 30, 2021. (2) Consists of certain non-marketable equity securities that are measured at fair value using net asset value ("NAV") per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy. Fair Value At September 30, 2021 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 25,000 $ — $ 25,000 $ — SBA securities 157,209 — 157,209 — Obligations of states and political subdivisions 2,507 — 2,507 — Non-bank qualified obligations of states and political subdivisions 268,295 — 268,295 — Asset-backed securities 394,859 — 394,859 — Mortgage-backed securities 1,017,029 — 1,017,029 — Total debt securities AFS $ 1,864,899 $ — $ 1,864,899 $ — Common equities and mutual funds (1) $ 12,668 $ 12,668 $ — $ — Non-marketable equity securities (2) $ 4,560 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 2022 and September 30, 2021. (2) Consists of certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.
Assets Measured at Fair Value on Nonrecurring Basis	The following table summarizes the assets of the Company that are measured at fair value in the Condensed Consolidated Statements of Financial Condition on a non-recurring basis: Fair Value At June 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 2,172 $ — $ — $ 2,172 Total loans and leases, net individually evaluated 2,172 — — 2,172 Foreclosed assets, net 13 — — 13 Total $ 2,185 $ — $ — $ 2,185 Fair Value At September 30, 2021 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 3,404 $ — $ — $ 3,404 Community banking 9,371 — — 9,371 Total loans and leases, net individually evaluated 12,775 — — 12,775 Foreclosed assets, net 2,077 — — 2,077 Total $ 14,852 $ — $ — $ 14,852
Quantitative Information about Level 3 Fair Value Measurements	Quantitative Information About Level 3 Fair Value Measurements (Dollars in thousands) Fair Value at June 30, 2022 Fair Value at September 30, 2021 Valuation Unobservable Input Range of Inputs Loans and leases, net individually evaluated for credit loss $ 2,172 12,775 Market approach Appraised values (1) 4% - 42% Foreclosed assets, net $ 13 2,077 Market approach Appraised values (1) 9% - 20% (1) The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimating selling costs and other inputs in a range of 4% to 42%.
Carrying Amount and Estimated Fair Value of Financial Instruments	The following tables present the carrying amount and estimated fair value of the financial instruments held by the Company: At June 30, 2022 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 157,260 $ 157,260 $ 157,260 $ — $ — Debt securities available for sale 1,956,523 1,956,523 — 1,956,523 — Debt securities held to maturity 43,877 41,963 — 41,963 — Common equities and mutual funds (1) 3,065 3,065 3,065 — — Non-marketable equity securities (1)(2) 24,308 24,308 — 17,814 — Loans held for sale 67,571 67,571 — 67,571 — Loans and leases 3,683,519 3,614,486 — — 3,614,486 Federal Reserve Bank and Federal Home Loan Bank stocks 28,812 28,812 — 28,812 — Accrued interest receivable 16,818 16,818 16,818 — — Financial liabilities Deposits 5,710,799 5,710,626 5,701,329 9,297 — Other short- and long-term borrowings 16,616 16,420 — 16,420 — Accrued interest payable 210 210 210 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 2022. (2) Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy. At September 30, 2021 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 314,019 $ 314,019 $ 314,019 $ — $ — Debt securities available for sale 1,864,899 1,864,899 — 1,864,899 — Debt securities held to maturity 56,669 56,391 — 56,391 — Common equities and mutual funds( 1) 12,668 12,668 12,668 — — Non-marketable equity securities (1)(2) 17,509 17,509 — 12,949 — Loans held for sale 56,194 56,194 — 56,194 — Loans and leases 3,607,815 3,616,646 — — 3,616,646 Federal Reserve Bank and Federal Home Loan Bank stocks 28,400 28,400 — 28,400 — Accrued interest receivable 16,254 16,254 16,254 — — Financial liabilities Deposits 5,514,971 5,515,035 5,482,471 32,564 — Other short- and long-term borrowings 92,834 93,938 — 93,938 — Accrued interest payable 579 579 579 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at September 30, 2021. (2) Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.

SIGNIFICANT EVENTS (Details)

SIGNIFICANT EVENTS (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
	Dec. 07, 2021	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Unusual or Infrequent Item, or Both [Line Items]
Proceeds from sale of trademarks					$ 50,000	$ 0
Noninterest income		$ 53,994		$ 62,453	250,351	$ 221,361
Purchase agreement receivable	$ 10,000
Noninterest rebranding expense		$ 3,400			$ 6,200
Rebranding
Unusual or Infrequent Item, or Both [Line Items]
Cash received in purchase agreement	60,000
Proceeds from sale of trademarks	50,000
Noninterest income			$ 50,000
Remaining consideration to be paid	$ 10,000

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details)	9 Months Ended
	Jun. 30, 2022 USD ($) security	Jun. 30, 2021 USD ($)	Sep. 30, 2021 USD ($)
Debt Securities, Available-for-sale [Line Items]
AFS number of securities in an unrealized loss position (in securities) | security	166
Federal reserve bank stock	$ 19,700,000		$ 19,700,000
Federal home loan bank stock	9,100,000		8,700,000
Impairment recognized	0
Marketable
Debt Securities, Available-for-sale [Line Items]
Equity securities	3,100,000		12,700,000
Unrealized losses on equity securities	3,800,000	$ 0
Gain on security sold	300,000
Non-marketable
Debt Securities, Available-for-sale [Line Items]
Equity securities	6,500,000		4,600,000
Gain on security sold	200,000
Unrealized gains on equity securities	600,000	$ 400,000
Equity securities without readily determinable fair value, amount	$ 20,700,000		$ 16,000,000

SECURITIES - Available for Sale

SECURITIES - Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Available-for-sale debt securities [Abstract]
Amortized Cost	$ 2,131,916	$ 1,855,084
Fair Value	1,956,523	1,864,899
Amortized Cost
Due in one year or less	950	810
Due after one year through five years	10,797	13,026
Due after five years through ten years	68,339	50,785
Due after ten years	463,838	773,985
Total	543,924	838,606
Mortgage-backed securities	1,587,992	1,016,478
Fair Value
Due in one year or less	955	822
Due after one year through five years	10,489	13,378
Due after five years through ten years	63,705	52,357
Due after ten years	436,572	781,313
Total	511,721	847,870
Mortgage-backed securities	1,444,802	1,017,029
Corporate securities
Available-for-sale debt securities [Abstract]
Amortized Cost	25,000	25,000
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(1,562)	0
Fair Value	23,438	25,000
LESS THAN 12 MONTHS, Fair Value	23,438
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(1,562)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Gross Unrealized (Losses)	0
TOTAL, Fair Value	23,438
TOTAL, Gross Unrealized (Losses)	(1,562)
SBA securities
Available-for-sale debt securities [Abstract]
Amortized Cost	84,506	151,958
Gross Unrealized Gains	247	5,251
Gross Unrealized (Losses)	(3,404)	0
Fair Value	81,349	157,209
LESS THAN 12 MONTHS, Fair Value	73,758
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(3,404)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Gross Unrealized (Losses)	0
TOTAL, Fair Value	73,758
TOTAL, Gross Unrealized (Losses)	(3,404)
Obligations of states and political subdivisions
Available-for-sale debt securities [Abstract]
Amortized Cost	2,726	2,497
Gross Unrealized Gains	0	10
Gross Unrealized (Losses)	(85)	0
Fair Value	2,641	2,507
LESS THAN 12 MONTHS, Fair Value	2,401
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(85)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Gross Unrealized (Losses)	0
TOTAL, Fair Value	2,401
TOTAL, Gross Unrealized (Losses)	(85)
Non-bank qualified obligations of states and political subdivisions
Available-for-sale debt securities [Abstract]
Amortized Cost	260,069	266,048
Gross Unrealized Gains	29	3,347
Gross Unrealized (Losses)	(15,137)	(1,100)
Fair Value	244,961	268,295
LESS THAN 12 MONTHS, Fair Value	237,769	101,046
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(14,823)	(1,100)
OVER 12 MONTHS, Fair Value	3,414	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(314)	0
TOTAL, Fair Value	241,183	101,046
TOTAL, Gross Unrealized (Losses)	(15,137)	(1,100)
Asset-backed securities
Available-for-sale debt securities [Abstract]
Amortized Cost	171,623	393,103
Gross Unrealized Gains	0	3,003
Gross Unrealized (Losses)	(12,291)	(1,247)
Fair Value	159,332	394,859
LESS THAN 12 MONTHS, Fair Value	96,852	127,110
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(6,435)	(283)
OVER 12 MONTHS, Fair Value	62,481	91,553
OVER 12 MONTHS, Gross Unrealized (Losses)	(5,856)	(964)
TOTAL, Fair Value	159,333	218,663
TOTAL, Gross Unrealized (Losses)	(12,291)	(1,247)
Mortgage-backed securities
Available-for-sale debt securities [Abstract]
Amortized Cost	1,587,992	1,016,478
Gross Unrealized Gains	655	9,728
Gross Unrealized (Losses)	(143,845)	(9,177)
Fair Value	1,444,802	1,017,029
LESS THAN 12 MONTHS, Fair Value	1,033,772	759,035
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(111,839)	(7,418)
OVER 12 MONTHS, Fair Value	227,715	60,792
OVER 12 MONTHS, Gross Unrealized (Losses)	(32,006)	(1,759)
TOTAL, Fair Value	1,261,487	819,827
TOTAL, Gross Unrealized (Losses)	(143,845)	(9,177)
Total debt securities AFS
Available-for-sale debt securities [Abstract]
Amortized Cost	2,131,916	1,855,084
Gross Unrealized Gains	931	21,339
Gross Unrealized (Losses)	(176,324)	(11,524)
Fair Value	1,956,523	1,864,899
LESS THAN 12 MONTHS, Fair Value	1,467,990	987,191
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(138,148)	(8,801)
OVER 12 MONTHS, Fair Value	293,610	152,345
OVER 12 MONTHS, Gross Unrealized (Losses)	(38,176)	(2,723)
TOTAL, Fair Value	1,761,600	1,139,536
TOTAL, Gross Unrealized (Losses)	$ (176,324)	$ (11,524)

SECURITIES - Held to Maturity (

SECURITIES - Held to Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	$ 43,877	$ 56,669
Gross Unrealized Gains	0	193
Gross Unrealized (Losses)	(1,914)	(471)
Fair Value	41,963	56,391
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	37,728	26,096
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(1,679)	(471)
OVER 12 MONTHS, Fair Value	4,236	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(235)	0
TOTAL, Fair Value	41,964	26,096
TOTAL, Gross Unrealized (Losses)	(1,914)	(471)
Amortized Cost
Due after ten years	41,122	52,944
Total	41,122	52,944
Mortgage-backed securities	2,755	3,725
Fair Value
Due after ten years	39,357	52,576
Total	39,357	52,576
Mortgage-backed securities	2,606	3,815
Non-bank qualified obligations of states and political subdivisions
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	41,122	52,944
Gross Unrealized Gains	0	103
Gross Unrealized (Losses)	(1,765)	(471)
Fair Value	39,357	52,576
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	35,121	26,096
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(1,530)	(471)
OVER 12 MONTHS, Fair Value	4,236	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(235)	0
TOTAL, Fair Value	39,357	26,096
TOTAL, Gross Unrealized (Losses)	(1,765)	(471)
Mortgage-backed securities
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	2,755	3,725
Gross Unrealized Gains	0	90
Gross Unrealized (Losses)	(149)	0
Fair Value	2,606	$ 3,815
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	2,607
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(149)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Gross Unrealized (Losses)	0
TOTAL, Fair Value	2,607
TOTAL, Gross Unrealized (Losses)	$ (149)

LOANS AND LEASES, NET - Summary

LOANS AND LEASES, NET - Summary of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 3,683,519		$ 3,607,815
Net deferred loan origination costs	5,047		1,748
Total gross loans and leases	3,688,566		3,609,563
Allowance for credit losses	(75,206)		(68,281)
Total loans and leases, net	3,613,360		3,541,282
National Lending | Term lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,047,764		961,019
Allowance for credit losses	(25,807)	$ (27,568)	(29,351)	$ (27,031)	$ (27,315)	$ (15,211)
National Lending | Asset based lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	402,506		300,225
Allowance for credit losses	(1,325)	(2,583)	(1,726)	(1,982)	(1,749)	(1,406)
National Lending | Factoring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	408,777		363,670
Allowance for credit losses	(7,133)	(6,526)	(3,997)	(3,261)	(3,210)	(3,027)
National Lending | Lease financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	218,789		266,050
Allowance for credit losses	(6,149)	(6,471)	(7,629)	(6,919)	(6,863)	(7,023)
National Lending | Insurance premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	481,219		428,867
Allowance for credit losses	(1,451)	(1,057)	(1,394)	(1,589)	(1,326)	(2,129)
National Lending | SBA/USDA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	215,510		247,756
Allowance for credit losses	(2,898)	(2,943)	(2,978)	(3,129)	(3,300)	(940)
National Lending | Other commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	173,338		157,908
Allowance for credit losses	(1,118)	(1,197)	(1,168)	(724)	(541)	(182)
National Lending | Commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,947,903		2,725,495
Allowance for credit losses	(45,881)	(48,345)	(48,243)	(44,635)	(44,304)	(29,918)
National Lending | Consumer credit products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	152,106		129,251
Allowance for credit losses	(1,451)	(1,621)	(1,242)	(1,011)	(990)	(845)
National Lending | Other consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	107,135		123,606
Allowance for credit losses	(4,843)	(7,388)	(6,112)	(7,643)	(10,093)	(2,821)
National Lending | Consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	259,241		252,857
Allowance for credit losses	(6,294)	(9,009)	(7,354)	(8,654)	(11,083)	(3,666)
National Lending | Tax services
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	41,627		10,405
Allowance for credit losses	(22,599)	(30,757)	(2)	(24,343)	(29,146)	(2)
National Lending | Warehouse finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	434,748		419,926
Allowance for credit losses	(432)	$ (441)	(420)	(332)	(332)	$ (294)
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 0		$ 199,132
Allowance for credit losses				$ (13,244)	$ (14,027)

LOANS AND LEASES, NET - Additio

LOANS AND LEASES, NET - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases to held for sale	$ 169,045	$ 118,037
Originated loans held for sale	769,672	472,935
Proceeds from sale of loans held-for-sale	898,400	694,100
Gain (loss) on sale of loans and leases	(3,900)	9,800
Loans and leases	3,688,566		$ 3,609,563
Community Bank
Accounts, Notes, Loans and Financing Receivable [Line Items]
Servicing fee expense	200	2,200	3,300
Additional loans sold	$ 192,500	233,000	308,100
COVID-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, threshold of past due days prior to onset of pandemic effects	30 days
Loans and leases still in deferment period	$ 100
Consumer finance portfolio segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	259,200		252,900
Tax services loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	41,600		$ 10,400
National Lending | Consumer Finance and SBA/USDA Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originated loans held for sale	$ 769,700	$ 472,900
Minimum | COVID-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, payment deferral period	30 days
Maximum | COVID-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, payment deferral period	6 months

LOANS AND LEASES, NET - Schedul

LOANS AND LEASES, NET - Schedule of Loans Purchased and Sold, by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	$ 19,657	$ 46,556	$ 108,570	$ 145,639
Loans Sold, Loans held for sale			898,442	694,063
Loans Sold, Total sales	174,500	119,948	944,226	711,179
National Lending | Commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	0	0	3,098	0
Loans Sold, Loans held for sale	1,216	45,695	48,329	81,996
Loans Sold, Loans held for investment	0	0	15,549	0
National Lending | Warehouse finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	19,657	46,153	105,472	142,389
National Lending | Consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Sold, Loans held for sale	173,284	72,437	696,891	382,382
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	0	403	0	3,250
Loans Sold, Loans held for sale	0	0	153,222	232,979
Loans Sold, Loans held for investment	$ 0	$ 1,816	$ 30,235	$ 13,822

LOANS AND LEASES, NET - Direct

LOANS AND LEASES, NET - Direct Financing and Sales-type Leases, and Lease Receivable Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Net Investment in Lease [Abstract]
Carrying amount	$ 226,347	$ 278,341
Unguaranteed residual assets	11,862	14,393
Unamortized initial direct costs	348	490
Unearned income	(19,420)	(26,684)
Total net investment in direct financing and sales-type leases	219,137	$ 266,540
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remaining in 2022	24,394
2023	93,511
2024	62,678
2025	30,942
2026	10,471
Thereafter	4,351
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	226,347
Third-party residual value guarantees	0
Total carrying amount of direct financing and sales-type leases	$ 226,347

LOANS AND LEASES, NET - Allowan

LOANS AND LEASES, NET - Allowance for Loan Losses and Recorded Investment in Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Allowance for Credit Losses [Roll Forward]
Beginning Balance			$ 68,281
Provision (Reversal)	$ (1,302)	$ 4,612	31,186	$ 40,991
Ending Balance	75,206		75,206
Total Committed Loans
Allowance for Credit Losses [Roll Forward]
Beginning Balance	88,552	98,892	68,281	56,188
Provision (Reversal)	(1,148)	4,650	31,479	41,113
Charge-offs	(14,344)	(14,865)	(31,618)	(24,788)
Recoveries	2,146	2,531	7,064	5,922
Ending Balance	75,206	91,208	75,206	91,208
Total Committed Loans | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				12,773
Unfunded commitments
Allowance for Credit Losses [Roll Forward]
Beginning Balance	551	779	690	32
Provision (Reversal)	(154)	(38)	(293)	(122)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	397	741	397	741
Unfunded commitments | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				831
Total Loans
Allowance for Credit Losses [Roll Forward]
Beginning Balance	89,103	99,671	68,971	56,220
Provision (Reversal)	(1,302)	4,612	31,186	40,991
Charge-offs	(14,344)	(14,865)	(31,618)	(24,788)
Recoveries	2,146	2,531	7,064	5,922
Ending Balance	75,603	91,949	75,603	91,949
Total Loans | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				13,604
National Lending | Term lending
Allowance for Credit Losses [Roll Forward]
Beginning Balance	27,568	27,315	29,351	15,211
Provision (Reversal)	9	1,199	1,104	8,621
Charge-offs	(3,086)	(1,998)	(6,993)	(7,787)
Recoveries	1,316	515	2,345	987
Ending Balance	25,807	27,031	25,807	27,031
National Lending | Term lending | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				9,999
National Lending | Asset based lending
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,583	1,749	1,726	1,406
Provision (Reversal)	(1,553)	21	(817)	1,399
Charge-offs	0	0	(16)	(1,199)
Recoveries	295	212	432	212
Ending Balance	1,325	1,982	1,325	1,982
National Lending | Asset based lending | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				164
National Lending | Factoring
Allowance for Credit Losses [Roll Forward]
Beginning Balance	6,526	3,210	3,997	3,027
Provision (Reversal)	533	33	13,857	(1,928)
Charge-offs	(194)	1	(11,057)	0
Recoveries	268	17	336	1,175
Ending Balance	7,133	3,261	7,133	3,261
National Lending | Factoring | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				987
National Lending | Lease financing
Allowance for Credit Losses [Roll Forward]
Beginning Balance	6,471	6,863	7,629	7,023
Provision (Reversal)	(429)	842	(1,647)	2,375
Charge-offs	0	(916)	(112)	(2,264)
Recoveries	107	130	279	341
Ending Balance	6,149	6,919	6,149	6,919
National Lending | Lease financing | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				(556)
National Lending | Insurance premium finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,057	1,326	1,394	2,129
Provision (Reversal)	583	(1,200)	374	(609)
Charge-offs	(230)	(120)	(514)	(925)
Recoveries	41	1,583	197	1,959
Ending Balance	1,451	1,589	1,451	1,589
National Lending | Insurance premium finance | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				(965)
National Lending | SBA/USDA
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,943	3,300	2,978	940
Provision (Reversal)	338	(171)	517	(532)
Charge-offs	(408)	0	(624)	0
Recoveries	25	0	27	1
Ending Balance	2,898	3,129	2,898	3,129
National Lending | SBA/USDA | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				2,720
National Lending | Other commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,197	541	1,168	182
Provision (Reversal)	(79)	183	(50)	178
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	1,118	724	1,118	724
National Lending | Other commercial finance | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				364
National Lending | Commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	48,345	44,304	48,243	29,918
Provision (Reversal)	(598)	907	13,338	9,504
Charge-offs	(3,918)	(3,033)	(19,316)	(12,175)
Recoveries	2,052	2,457	3,616	4,675
Ending Balance	45,881	44,635	45,881	44,635
National Lending | Commercial finance | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				12,713
National Lending | Consumer credit products
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,621	990	1,242	845
Provision (Reversal)	(170)	21	209	166
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	1,451	1,011	1,451	1,011
National Lending | Consumer credit products | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				0
National Lending | Other consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	7,388	10,093	6,112	2,821
Provision (Reversal)	(205)	(180)	2,513	1,568
Charge-offs	(2,428)	(2,327)	(4,049)	(2,964)
Recoveries	88	57	267	220
Ending Balance	4,843	7,643	4,843	7,643
National Lending | Other consumer finance | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				5,998
National Lending | Consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	9,009	11,083	7,354	3,666
Provision (Reversal)	(375)	(159)	2,722	1,734
Charge-offs	(2,428)	(2,327)	(4,049)	(2,964)
Recoveries	88	57	267	220
Ending Balance	6,294	8,654	6,294	8,654
National Lending | Consumer finance | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				5,998
National Lending | Tax services
Allowance for Credit Losses [Roll Forward]
Beginning Balance	30,757	29,146	2	2
Provision (Reversal)	(166)	4,685	28,093	32,819
Charge-offs	(7,998)	(9,505)	(8,253)	(9,505)
Recoveries	6	17	2,757	1,027
Ending Balance	22,599	24,343	22,599	24,343
National Lending | Tax services | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				0
National Lending | Warehouse finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	441	332	420	294
Provision (Reversal)	(9)	0	12	39
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	432	332	432	332
National Lending | Warehouse finance | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				(1)
Community Banking
Allowance for Credit Losses [Roll Forward]
Beginning Balance		14,027
Provision (Reversal)		(783)
Charge-offs		0
Recoveries		0
Ending Balance		13,244		13,244
Community banking
Allowance for Credit Losses [Roll Forward]
Beginning Balance			12,262	22,308
Provision (Reversal)			(12,686)	(2,983)
Charge-offs			0	(144)
Recoveries			424	0
Ending Balance	$ 0	$ 13,244	$ 0	13,244
Community banking | Adjustment
Allowance for Credit Losses [Roll Forward]
Beginning Balance				$ (5,937)

LOANS AND LEASES, NET - Impaire

LOANS AND LEASES, NET - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	$ 112,256	$ 41,030	$ 112,256	$ 41,030
Average recorded investment	21,822	37,960	28,736	34,856
National Lending | Term lending
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	65,998	20,965	65,998	20,965
Average recorded investment	11,114	14,964	11,908	14,190
National Lending | Asset based lending
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	5,992	0	5,992	0
Average recorded investment	3,500	127	4,502	591
National Lending | Factoring
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	27,333	1,268	27,333	1,268
Average recorded investment	1,903	33	7,980	337
National Lending | Lease financing
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	11,684	3,882	11,684	3,882
Average recorded investment	3,529	2,435	3,194	2,994
National Lending | SBA/USDA
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	1,249	0	1,249	0
Average recorded investment	1,776	600	1,152	600
National Lending | Commercial finance
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	112,256	26,115	112,256	26,115
Average recorded investment	21,822	18,159	28,736	18,712
Community Banking
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	0	14,915	0	14,915
Average recorded investment	$ 0	$ 19,801	$ 0	$ 16,144

LOANS AND LEASES, NET - Credit

LOANS AND LEASES, NET - Credit Quality Indicator (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans and leases	$ 3,688,566	$ 3,609,563
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	904,755	1,012,088
2021	367,320	303,727
2020	199,832	105,274
2019	68,027	60,727
2018	50,577	20,605
Prior	81,794	66,655
Revolving Loans and Leases	945,155	899,481
Total gross loans and leases	2,617,460	2,468,557
Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	31,335	85,369
2021	120,036	140,131
2020	71,050	47,620
2019	16,232	37,132
2018	4,039	9,057
Prior	6,868	3,926
Revolving Loans and Leases	212,832	70,056
Total gross loans and leases	462,392	393,291
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022	5,090	21,882
2021	28,473	55,606
2020	29,840	45,099
2019	6,410	5,826
2018	1,390	307
Prior	3,279	1,552
Revolving Loans and Leases	50,767	76,171
Total gross loans and leases	125,249	206,443
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	18,927	19,584
2021	35,201	25,613
2020	39,519	90,900
2019	26,114	63,338
2018	12,845	17,891
Prior	2,833	8,762
Revolving Loans and Leases	37,257	38,113
Total gross loans and leases	172,696	264,201
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2022	389	310
2021	623	1,822
2020	1,986	4,158
2019	1,685	5,770
2018	151	1
Prior	0	0
Revolving Loans and Leases	20	0
Total gross loans and leases	4,854	12,061
Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	960,496	1,139,233
2021	551,653	526,899
2020	342,227	293,051
2019	118,468	172,793
2018	69,002	47,861
Prior	94,774	80,895
Revolving Loans and Leases	1,246,031	1,083,821
Total gross loans and leases	3,382,651	3,344,553
National Lending | Term lending | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	315,012	362,443
2021	233,436	192,305
2020	130,225	63,708
2019	39,691	34,381
2018	28,753	3,195
Prior	6,710	1,236
Revolving Loans and Leases	0	0
Total gross loans and leases	753,827	657,268
National Lending | Term lending | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	27,886	63,046
2021	92,431	71,701
2020	27,741	32,941
2019	6,965	21,419
2018	2,302	76
Prior	3,968	3,628
Revolving Loans and Leases	0	0
Total gross loans and leases	161,293	192,811
National Lending | Term lending | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022	4,244	6,422
2021	14,978	26,673
2020	23,514	4,821
2019	4,281	932
2018	1,154	70
Prior	2,972	633
Revolving Loans and Leases	0	0
Total gross loans and leases	51,143	39,551
National Lending | Term lending | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	18,744	18,569
2021	19,436	16,810
2020	25,688	26,920
2019	13,185	3,529
2018	2,565	928
Prior	97	641
Revolving Loans and Leases	0	0
Total gross loans and leases	79,715	67,397
National Lending | Term lending | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2022	346	252
2021	404	1,673
2020	465	1,756
2019	538	311
2018	33	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	1,786	3,992
National Lending | Term lending | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	366,232	450,732
2021	360,685	309,162
2020	207,633	130,146
2019	64,660	60,572
2018	34,807	4,269
Prior	13,747	6,138
Revolving Loans and Leases	0	0
Total gross loans and leases	1,047,764	961,019
National Lending | Asset based lending | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	223,126	185,432
Total gross loans and leases	223,126	185,432
National Lending | Asset based lending | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	136,315	52,072
Total gross loans and leases	136,315	52,072
National Lending | Asset based lending | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	36,909	43,135
Total gross loans and leases	36,909	43,135
National Lending | Asset based lending | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	6,156	19,586
Total gross loans and leases	6,156	19,586
National Lending | Asset based lending | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	402,506	300,225
Total gross loans and leases	402,506	300,225
National Lending | Factoring | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	287,281	294,124
Total gross loans and leases	287,281	294,124
National Lending | Factoring | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	76,517	17,984
Total gross loans and leases	76,517	17,984
National Lending | Factoring | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	13,858	33,035
Total gross loans and leases	13,858	33,035
National Lending | Factoring | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	31,101	18,527
Total gross loans and leases	31,101	18,527
National Lending | Factoring | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving Loans and Leases	20
Total gross loans and leases	20
National Lending | Factoring | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	408,777	363,670
Total gross loans and leases	408,777	363,670
National Lending | Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	30,491	54,434
2021	50,142	73,629
2020	53,187	17,153
2019	8,696	7,511
2018	5,702	1,857
Prior	29	203
Revolving Loans and Leases	0	0
Total gross loans and leases	148,247	154,787
National Lending | Lease financing | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	308	22,061
2021	7,534	20,455
2020	10,514	9,274
2019	6,113	2,739
2018	645	1,454
Prior	17	0
Revolving Loans and Leases	0	0
Total gross loans and leases	25,131	55,983
National Lending | Lease financing | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022	708	15,402
2021	13,303	20,595
2020	4,775	4,148
2019	1,917	1,546
2018	236	61
Prior	21	0
Revolving Loans and Leases	0	0
Total gross loans and leases	20,960	41,752
National Lending | Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	479
2021	5,948	4,765
2020	11,126	4,981
2019	4,409	831
2018	320	25
Prior	11	0
Revolving Loans and Leases	0	0
Total gross loans and leases	21,814	11,081
National Lending | Lease financing | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	165	6
2020	1,207	2,402
2019	1,147	38
2018	118	1
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	2,637	2,447
National Lending | Lease financing | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	31,507	92,376
2021	77,092	119,450
2020	80,809	37,958
2019	22,282	12,665
2018	7,021	3,398
Prior	78	203
Revolving Loans and Leases	0	0
Total gross loans and leases	218,789	266,050
National Lending | Insurance premium finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	473,925	428,131
2021	6,683	144
2020	23	9
2019	2	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	480,633	428,284
National Lending | Insurance premium finance | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	64	262
2021	71	5
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	135	267
National Lending | Insurance premium finance | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022	138	58
2021	192	5
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	330	63
National Lending | Insurance premium finance | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	19	68
2021	28	107
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	47	175
National Lending | Insurance premium finance | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2022	43	58
2021	31	20
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	74	78
National Lending | Insurance premium finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	474,189	428,577
2021	7,005	281
2020	23	9
2019	2	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	481,219	428,867
National Lending | SBA/USDA | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	65,066	110,122
2021	47,690	37,006
2020	15,532	14,461
2019	10,724	12,760
2018	13,748	6,525
Prior	7,807	3,779
Revolving Loans and Leases	0	0
Total gross loans and leases	160,567	184,653
National Lending | SBA/USDA | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	3,077	0
2021	0	20,431
2020	19,513	1,996
2019	3,154	1,670
2018	1,092	1,394
Prior	2,883	298
Revolving Loans and Leases	0	0
Total gross loans and leases	29,719	25,789
National Lending | SBA/USDA | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	8,333
2020	1,551	214
2019	212	3,348
2018	0	177
Prior	286	919
Revolving Loans and Leases	0	0
Total gross loans and leases	2,049	12,991
National Lending | SBA/USDA | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	3,812
2020	2,705	9,550
2019	8,520	8,079
2018	9,695	2,169
Prior	1,918	713
Revolving Loans and Leases	0	0
Total gross loans and leases	22,838	24,323
National Lending | SBA/USDA | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0
2021	23
2020	314
2019	0
2018	0
Prior	0
Revolving Loans and Leases	0
Total gross loans and leases	337
National Lending | SBA/USDA | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	68,143	110,122
2021	47,713	69,582
2020	39,615	26,221
2019	22,610	25,857
2018	24,535	10,265
Prior	12,894	5,709
Revolving Loans and Leases	0	0
Total gross loans and leases	215,510	247,756
National Lending | Other commercial finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	20,261	56,957
2021	29,369	642
2020	865	5,786
2019	8,914	6,075
2018	2,374	3,345
Prior	67,248	60,965
Revolving Loans and Leases	0	0
Total gross loans and leases	129,031	133,770
National Lending | Other commercial finance | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	20,000	17,404
2020	13,282	3,409
2019	0	451
2018	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	33,282	21,264
National Lending | Other commercial finance | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022	164	466
2021	9,789	0
2020	0	0
2019	0	273
2018	265	837
Prior	807	1,299
Revolving Loans and Leases	0	0
Total gross loans and leases	11,025	2,875
National Lending | Other commercial finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	20,425	57,423
2021	59,158	18,046
2020	14,147	9,195
2019	8,914	6,799
2018	2,639	4,182
Prior	68,055	62,264
Revolving Loans and Leases	0	0
Total gross loans and leases	173,338	157,909
National Lending | Warehouse finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	434,748	419,926
Total gross loans and leases	434,748	419,926
National Lending | Warehouse finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022	0	0
2021	0	0
2020	0	0
2019	0	0
2018	0	0
Prior	0	0
Revolving Loans and Leases	434,748	419,926
Total gross loans and leases	$ 434,748	419,926
Community Banking | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2022		0
2021		0
2020		4,159
2019		0
2018		5,683
Prior		472
Revolving Loans and Leases		0
Total gross loans and leases		10,314
Community Banking | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2022		0
2021		10,134
2020		0
2019		10,854
2018		6,133
Prior		0
Revolving Loans and Leases		0
Total gross loans and leases		27,121
Community Banking | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
2022		0
2021		0
2020		35,916
2019		0
2018		0
Prior		0
Revolving Loans and Leases		0
Total gross loans and leases		35,916
Community Banking | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2022		0
2021		119
2020		49,449
2019		50,626
2018		13,933
Prior		6,110
Revolving Loans and Leases		0
Total gross loans and leases		120,237
Community Banking | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2022		0
2021		122
2020		0
2019		5,422
2018		0
Prior		0
Revolving Loans and Leases		0
Total gross loans and leases		5,544
Community Banking | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2022		0
2021		10,375
2020		89,524
2019		66,902
2018		25,749
Prior		6,582
Revolving Loans and Leases		0
Total gross loans and leases		$ 199,132

LOANS AND LEASES, NET - Past Du

LOANS AND LEASES, NET - Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Financing Receivable, Past Due [Line Items]
Loans and leases	$ 3,688,566	$ 3,609,563
Accruing and Nonaccruing Loans and Leases
Financing Receivable, Past Due [Line Items]
Loans and leases	3,751,090	3,664,009
Accruing and Nonaccruing Loans and Leases | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	3,683,519	3,607,815
Accruing and Nonaccruing Loans and Leases | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	67,571	56,194
Accruing and Nonaccruing Loans and Leases | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	1,047,764	961,019
Accruing and Nonaccruing Loans and Leases | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	402,506	300,225
Accruing and Nonaccruing Loans and Leases | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	408,777	363,670
Accruing and Nonaccruing Loans and Leases | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	218,789	266,050
Accruing and Nonaccruing Loans and Leases | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	481,219	428,867
Accruing and Nonaccruing Loans and Leases | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	215,510	247,756
Accruing and Nonaccruing Loans and Leases | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	173,338	157,908
Accruing and Nonaccruing Loans and Leases | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,947,903	2,725,495
Accruing and Nonaccruing Loans and Leases | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	152,106	129,251
Accruing and Nonaccruing Loans and Leases | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	107,135	123,606
Accruing and Nonaccruing Loans and Leases | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	259,241	252,857
Accruing and Nonaccruing Loans and Leases | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	41,627	10,405
Accruing and Nonaccruing Loans and Leases | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	434,748	419,926
Accruing and Nonaccruing Loans and Leases | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		199,132
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	19,234	19,945
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	19,234	19,945
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	4,882	11,879
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	8,708	4,909
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,565	1,415
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	271	66
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	15,426	18,269
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	3,298	713
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	510	963
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,808	1,676
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	49,258	8,200
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	49,258	8,200
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	1,960	2,703
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	1,584	3,336
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	611	375
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	0	974
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	4,155	7,388
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	3,039	527
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	437	285
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,476	812
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	41,627	0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	12,696	24,637
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	12,696	24,637
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	3,483	5,452
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	3,345	8,401
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	803	599
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	1,564	987
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	9,195	15,439
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,886	511
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	615	725
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,501	1,236
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	7,962
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		0
Accruing and Nonaccruing Loans and Leases | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	81,188	52,782
Accruing and Nonaccruing Loans and Leases | Total Past Due | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	81,188	52,782
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	10,325	20,034
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	13,637	16,646
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,979	2,389
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	1,835	2,027
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	28,776	41,096
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	9,223	1,751
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,562	1,973
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	10,785	3,724
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	41,627	7,962
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		0
Accruing and Nonaccruing Loans and Leases | Current
Financing Receivable, Past Due [Line Items]
Loans and leases	3,669,902	3,611,227
Accruing and Nonaccruing Loans and Leases | Current | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	3,602,331	3,555,033
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	67,571	56,194
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	1,037,439	940,985
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	402,506	300,225
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	408,777	363,670
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	205,152	249,404
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	478,240	426,478
Accruing and Nonaccruing Loans and Leases | Current | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	213,675	245,729
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	173,338	157,908
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,919,127	2,684,399
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	142,883	127,500
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	105,573	121,633
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	248,456	249,133
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	2,443
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	434,748	419,926
Accruing and Nonaccruing Loans and Leases | Current | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		199,132
Nonperforming Loans and Leases
Financing Receivable, Past Due [Line Items]
Loans and leases	26,623	55,932
Nonaccrual Balance	19,603	34,245
Nonperforming Loans and Leases | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	26,623	55,932
Nonaccrual Balance	19,603	34,245
Nonperforming Loans and Leases | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	9,578	17,462
Nonaccrual Balance	8,965	14,904
Nonperforming Loans and Leases | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	4,508	0
Nonaccrual Balance	4,508	0
Nonperforming Loans and Leases | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	743	1,268
Nonaccrual Balance	743	1,268
Nonperforming Loans and Leases | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	5,632	11,503
Nonaccrual Balance	3,844	3,158
Nonperforming Loans and Leases | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	803	599
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	1,858	987
Nonaccrual Balance	1,543	0
Nonperforming Loans and Leases | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	23,122	31,819
Nonaccrual Balance	19,603	19,330
Nonperforming Loans and Leases | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,886	511
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	615	725
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,501	1,236
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	7,962
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		14,915
Nonaccrual Balance		14,915
Nonperforming Loans and Leases | > 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	7,020	21,687
Nonperforming Loans and Leases | > 89 Days Past Due | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	7,020	21,687
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	613	2,558
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	1,788	8,345
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	803	599
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	315	987
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,519	12,489
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,886	511
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	615	725
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,501	1,236
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	7,962
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	$ 0	0
Nonperforming Loans and Leases | > 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Loans and leases		$ 0

LOANS AND LEASES, NET - Nonaccr

LOANS AND LEASES, NET - Nonaccrual (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Financing Receivable, Nonaccrual [Line Items]
Loans and leases	$ 3,688,566	$ 3,609,563
Nonaccrual Loans
Financing Receivable, Nonaccrual [Line Items]
2022	540
2021	960
2020	3,826
2019	7,883
2018	764
Prior	379
Revolving Loans and Leases	5,251
Loans and leases	19,603
Nonaccrual with No ACL	8,173
Nonaccrual Loans | National Lending | Term lending
Financing Receivable, Nonaccrual [Line Items]
2022	540
2021	937
2020	1,291
2019	5,800
2018	300
Prior	97
Revolving Loans and Leases	0
Loans and leases	8,965
Nonaccrual with No ACL	2,922
Nonaccrual Loans | National Lending | Asset based lending
Financing Receivable, Nonaccrual [Line Items]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving Loans and Leases	4,508
Loans and leases	4,508
Nonaccrual with No ACL	4,508
Nonaccrual Loans | National Lending | Factoring
Financing Receivable, Nonaccrual [Line Items]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving Loans and Leases	743
Loans and leases	743
Nonaccrual with No ACL	743
Nonaccrual Loans | National Lending | Lease financing
Financing Receivable, Nonaccrual [Line Items]
2022	0
2021	0
2020	1,286
2019	2,083
2018	464
Prior	11
Revolving Loans and Leases	0
Loans and leases	3,844
Nonaccrual with No ACL	0
Nonaccrual Loans | National Lending | SBA/USDA
Financing Receivable, Nonaccrual [Line Items]
2022	0
2021	23
2020	1,249
2019	0
2018	0
Prior	271
Revolving Loans and Leases	0
Loans and leases	1,543
Nonaccrual with No ACL	0
Nonaccrual Loans | National Lending | Commercial finance
Financing Receivable, Nonaccrual [Line Items]
2022	540
2021	960
2020	3,826
2019	7,883
2018	764
Prior	379
Revolving Loans and Leases	5,251
Loans and leases	19,603
Nonaccrual with No ACL	8,173
90 or More Days Delinquent and Accruing
Financing Receivable, Nonaccrual [Line Items]
2022	1,551
2021	3,754
2020	750
2019	186
2018	208
Prior	571
Revolving Loans and Leases	0
Loans and leases	7,020
90 or More Days Delinquent and Accruing | National Lending | Term lending
Financing Receivable, Nonaccrual [Line Items]
2022	285
2021	203
2020	85
2019	1
2018	0
Prior	39
Revolving Loans and Leases	0
Loans and leases	613
90 or More Days Delinquent and Accruing | National Lending | Lease financing
Financing Receivable, Nonaccrual [Line Items]
2022	601
2021	573
2020	282
2019	128
2018	204
Prior	0
Revolving Loans and Leases	0
Loans and leases	1,788
90 or More Days Delinquent and Accruing | National Lending | Insurance premium finance
Financing Receivable, Nonaccrual [Line Items]
2022	407
2021	391
2020	5
2019	0
2018	0
Prior	0
Revolving Loans and Leases	0
Loans and leases	803
90 or More Days Delinquent and Accruing | National Lending | SBA/USDA
Financing Receivable, Nonaccrual [Line Items]
2022	0
2021	0
2020	315
2019	0
2018	0
Prior	0
Revolving Loans and Leases	0
Loans and leases	315
90 or More Days Delinquent and Accruing | National Lending | Commercial finance
Financing Receivable, Nonaccrual [Line Items]
2022	1,293
2021	1,167
2020	687
2019	129
2018	204
Prior	39
Revolving Loans and Leases	0
Loans and leases	3,519
90 or More Days Delinquent and Accruing | National Lending | Consumer credit products
Financing Receivable, Nonaccrual [Line Items]
2022	258
2021	2,504
2020	63
2019	57
2018	4
Prior	0
Revolving Loans and Leases	0
Loans and leases	2,886
90 or More Days Delinquent and Accruing | National Lending | Other consumer finance
Financing Receivable, Nonaccrual [Line Items]
2022	0
2021	83
2020	0
2019	0
2018	0
Prior	532
Revolving Loans and Leases	0
Loans and leases	615
90 or More Days Delinquent and Accruing | National Lending | Consumer finance
Financing Receivable, Nonaccrual [Line Items]
2022	258
2021	2,587
2020	63
2019	57
2018	4
Prior	532
Revolving Loans and Leases	0
Loans and leases	$ 3,501

LOANS AND LEASES, NET - Trouble

LOANS AND LEASES, NET - Troubled Debt Restructured Loans (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
National Lending | Commercial finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment	$ 200,000	$ 3,700,000	$ 10,400,000	$ 5,900,000
TDRs subsequent default, recorded investment			1,400,000	400,000
National Lending | Consumer finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment	$ 500,000	100,000	700,000	200,000
TDRs subsequent default, recorded investment			$ 300,000	100,000
Community Banking
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment		$ 0		0
TDRs subsequent default, recorded investment				$ 0

EARNINGS PER COMMON SHARE ("E_3

EARNINGS PER COMMON SHARE ("EPS") (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Basic income per common share:
Net income attributable to Pathward Financial, Inc.	$ 22,391	$ 38,701	$ 132,966	$ 125,805
Dividends and undistributed earnings allocated to participating securities	(377)	(729)	(2,166)	(2,411)
Basic net earnings available to common stockholders	22,014	37,972	130,800	123,394
Undistributed earnings allocated to nonvested restricted stockholders	352	699	2,093	2,318
Reallocation of undistributed earnings to nonvested restricted stockholders	(352)	(699)	(2,092)	(2,316)
Diluted net earnings available to common stockholders	$ 22,014	$ 37,972	$ 130,801	$ 123,396
Total weighted average common shares outstanding (in shares)	28,868,136	31,320,893	29,444,979	31,880,653
Effect of dilutive securities
Total effect of dilutive securities (in shares)	0	18,054	9,607	19,944
Weighted average dilutive common shares outstanding (in shares)	28,868,136	31,338,947	29,454,586	31,900,597
Net earnings per common share:
Basic income per common share (in dollars per share)	$ 0.76	$ 1.21	$ 4.44	$ 3.87
Diluted income per common share (in dollars per share)	$ 0.76	$ 1.21	$ 4.44	$ 3.87
Weighted average shares of nonvested restricted stock, antidilutive (in shares)	493,800	601,693	487,538	622,954
Performance share units
Effect of dilutive securities
Outstanding options - based upon the two-class method (in shares)	0	18,054	9,607	19,944

RENTAL EQUIPMENT, NET - Schedul

RENTAL EQUIPMENT, NET - Schedule of Rental Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Total	$ 306,903	$ 279,364
Accumulated depreciation	(86,266)	(67,825)
Unamortized initial direct costs	1,386	1,577
Net book value	222,023	213,116
Computers and IT networking equipment
Property, Plant and Equipment [Line Items]
Total	21,512	17,683
Motor vehicles and other
Property, Plant and Equipment [Line Items]
Total	98,684	87,396
Office furniture and equipment
Property, Plant and Equipment [Line Items]
Total	57,228	48,828
Solar panels and equipment
Property, Plant and Equipment [Line Items]
Total	$ 129,479	$ 125,457

RENTAL EQUIPMENT, NET - Sched_2

RENTAL EQUIPMENT, NET - Schedule of Operating Leases, Future Minimum Payments (Details) $ in Thousands	Jun. 30, 2022 USD ($)
Property, Plant and Equipment [Abstract]
Remaining in 2022	$ 9,524
2023	36,218
2024	28,143
2025	20,536
2026	12,132
Thereafter	15,684
Total undiscounted future minimum lease payments receivable for operating leases	$ 122,237

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Total goodwill	$ 309,505,000	$ 309,505,000
Goodwill, accumulated impairment	0
Asset impairment charges	$ 0	$ 0

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Intangible Asses (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 33,148	$ 41,692
Acquisitions during the period	1	14
Amortization during the period	(5,188)	(6,784)
Write-offs during the period	(873)	(24)
Ending Balance	27,088	34,898
Gross carrying amount	109,133	109,324
Accumulated amortization	(70,909)	(63,960)
Accumulated impairment	(11,136)	(10,466)
Total anticipated intangible amortization	27,088	34,898
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	9,823	10,901
Acquisitions during the period	0	0
Amortization during the period	(871)	(816)
Write-offs during the period	0	0
Ending Balance	8,952	10,085
Gross carrying amount	14,624	14,624
Accumulated amortization	(5,672)	(4,539)
Accumulated impairment	0	0
Total anticipated intangible amortization	$ 8,952	10,085
Trademarks | Minimum
Finite-lived Intangible Assets [Roll Forward]
Useful life	5 years
Trademarks | Maximum
Finite-lived Intangible Assets [Roll Forward]
Useful life	15 years
Noncompete
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 40	422
Acquisitions during the period	0	0
Amortization during the period	(40)	(286)
Write-offs during the period	0	0
Ending Balance	0	136
Gross carrying amount	2,481	2,481
Accumulated amortization	(2,481)	(2,345)
Accumulated impairment	0	0
Total anticipated intangible amortization	$ 0	136
Noncompete | Minimum
Finite-lived Intangible Assets [Roll Forward]
Useful life	3 years
Noncompete | Maximum
Finite-lived Intangible Assets [Roll Forward]
Useful life	5 years
Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 17,868	24,333
Acquisitions during the period	0	0
Amortization during the period	(3,884)	(5,202)
Write-offs during the period	(670)	0
Ending Balance	13,314	19,131
Gross carrying amount	82,088	82,088
Accumulated amortization	(57,856)	(52,709)
Accumulated impairment	(10,918)	(10,248)
Total anticipated intangible amortization	$ 13,314	19,131
Customer Relationships | Minimum
Finite-lived Intangible Assets [Roll Forward]
Useful life	10 years
Customer Relationships | Maximum
Finite-lived Intangible Assets [Roll Forward]
Useful life	30 years
Other Intangible Assets
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 5,417	6,036
Acquisitions during the period	1	14
Amortization during the period	(393)	(480)
Write-offs during the period	(203)	(24)
Ending Balance	4,822	5,546
Gross carrying amount	9,940	10,131
Accumulated amortization	(4,900)	(4,367)
Accumulated impairment	(218)	(218)
Total anticipated intangible amortization	$ 4,822	$ 5,546
Other Intangible Assets | Minimum
Finite-lived Intangible Assets [Roll Forward]
Useful life	3 years
Other Intangible Assets | Maximum
Finite-lived Intangible Assets [Roll Forward]
Useful life	20 years

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining in 2022	$ 1,397
2023	4,938
2024	4,124
2025	3,562
2026	3,216
Thereafter	9,851
Total anticipated intangible amortization	$ 27,088	$ 33,148	$ 34,898	$ 41,692

OPERATING LEASE RIGHT-OF-USE _3

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating lease, right-of-use asset	$ 31,000	$ 35,400
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Operating lease, liability	$ 32,856	$ 37,600

OPERATING LEASE RIGHT-OF-USE _4

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Lease Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Remaining in 2022	$ 1,102
2023	3,946
2024	3,913
2025	3,718
2026	3,195
Thereafter	21,732
Total undiscounted future minimum lease payments	37,606
Discount	(4,750)
Total operating lease liabilities	$ 32,856	$ 37,600

OPERATING LEASE RIGHT-OF-USE _5

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Weighted-average discount rate	2.34%		2.34%
Weighted-average remaining lease term (years)	10 years 6 months 25 days		10 years 6 months 25 days
Lease expense	$ 1,119	$ 1,191	$ 3,375	$ 3,136
Short-term and variable lease cost	58	35	133	167
ROU asset impairment	670	0	670	224
Sublease income	(375)	(126)	(906)	(411)
Total lease cost for operating leases	$ 1,472	$ 1,100	$ 3,272	$ 3,116

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Sep. 07, 2021	Nov. 20, 2019
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during the period (in shares)	67,158	84,950
Stock repurchased during the period, value	$ 3.8	$ 2
Common Stock
Equity, Class of Treasury Stock [Line Items]
Shares authorized to be repurchased (in shares)			6,000,000	7,500,000
Stock repurchased under repurchase program (in shares)	2,447,699	2,599,458
Remaining number of shares authorized to be repurchased (in shares)	4,868,177

STOCK COMPENSATION (Details)

STOCK COMPENSATION (Details) $ / shares in Units, $ in Millions	9 Months Ended
	Jun. 30, 2022 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercisable (in shares)	0
Weighted Average Fair Value at Grant
Stock based compensation expense not yet recognized in income | $	$ 8.4
Weighted average remaining period for unrecognized stock based compensation (in years)	1 year 6 months 3 days
Restricted Shares
Number of Shares
Nonvested shares outstanding, beginning of period (in shares)	547,063
Granted (in shares)	166,389
Vested (in shares)	(208,156)
Forfeited or expired (in shares)	(19,762)
Nonvested shares outstanding, end of period (in shares)	485,534
Weighted Average Fair Value at Grant
Nonvested shares outstanding, beginning of period (in dollars per share) | $ / shares	$ 30.22
Granted (in dollars per share) | $ / shares	57.14
Vested (in dollars per share) | $ / shares	34.68
Forfeited or expired (in dollars per share) | $ / shares	42.98
Nonvested shares outstanding, end of period (in dollars per share) | $ / shares	$ 37.02
Performance share units
Number of Shares
Nonvested shares outstanding, beginning of period (in shares)	60,984
Granted (in shares)	35,705
Vested (in shares)	0
Forfeited or expired (in shares)	0
Nonvested shares outstanding, end of period (in shares)	96,689
Weighted Average Fair Value at Grant
Nonvested shares outstanding, beginning of period (in dollars per share) | $ / shares	$ 34.03
Granted (in dollars per share) | $ / shares	57.20
Vested (in dollars per share) | $ / shares	0
Forfeited or expired (in dollars per share) | $ / shares	0
Nonvested shares outstanding, end of period (in dollars per share) | $ / shares	$ 42.59

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income tax expense	$ 6,958	$ 4,934	$ 29,236	$ 9,600
Effective tax rate			17.77%	6.92%

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Provision at statutory rate			$ 34,063	$ 28,435
Tax-exempt income			(541)	(674)
State income taxes			6,728	6,120
Interim period effective rate adjustment			(2,849)	(5,181)
Tax credit investments, net - federal			(6,994)	(18,854)
Research tax credit			(355)	(323)
IRC 162(m) nondeductible compensation			801	677
Other, net			(1,617)	(600)
Income tax expense	$ 6,958	$ 4,934	$ 29,236	$ 9,600
Effective tax rate			17.77%	6.92%

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Revenue by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Net interest income	$ 72,151	$ 68,475	$ 227,564	$ 208,324
Net realized (gain) on securities available for sale, net	198	0	595	6
Gain on sale of trademarks	0	0	50,000	0
Gain (loss) on sale of other	1,239	5,955	(1,601)	10,935
Other income	5,271	4,017	10,811	15,550
Noninterest income	53,994	62,453	250,351	221,361
Revenue	126,145	130,928	477,915	429,685
Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	10,289	12,073	38,674	35,400
Tax advance product fees
Disaggregation of Revenue [Line Items]
Noninterest income	(20)	891	40,513	47,413
Payments card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	24,673	29,203	76,075	81,641
Other bank and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	262	338	750	709
Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	12,082	9,976	34,534	29,707
Consumer
Disaggregation of Revenue [Line Items]
Net interest income	23,213	23,132	79,323	70,205
Net realized (gain) on securities available for sale, net	0	0	0	0
Gain on sale of trademarks			0	0
Gain (loss) on sale of other	0	0	0	0
Other income	1,284	1,056	3,434	2,135
Noninterest income	36,226	43,229	158,696	166,605
Revenue	59,439	66,361	238,019	236,810
Consumer | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	10,289	12,073	38,674	35,400
Consumer | Tax advance product fees
Disaggregation of Revenue [Line Items]
Noninterest income	(20)	891	40,513	47,413
Consumer | Payments card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	24,673	29,203	76,075	81,641
Consumer | Other bank and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Consumer | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	0	6	0	16
Commercial
Disaggregation of Revenue [Line Items]
Net interest income	46,802	44,850	136,923	129,461
Net realized (gain) on securities available for sale, net	0	0	0	0
Gain on sale of trademarks			0	0
Gain (loss) on sale of other	1,239	5,982	7,331	10,198
Other income	2,479	1,702	8,103	6,511
Noninterest income	15,860	17,988	50,354	47,094
Revenue	62,662	62,838	187,277	176,555
Commercial | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Commercial | Tax advance product fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Commercial | Payments card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Commercial | Other bank and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	252	334	728	694
Commercial | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	11,890	9,970	34,192	29,691
Corporate Services/Other
Disaggregation of Revenue [Line Items]
Net interest income	2,136	493	11,318	8,658
Net realized (gain) on securities available for sale, net	198	0	595	6
Gain on sale of trademarks			50,000	0
Gain (loss) on sale of other	0	(27)	(8,932)	737
Other income	1,508	1,259	(726)	6,904
Noninterest income	1,908	1,236	41,301	7,662
Revenue	4,044	1,729	52,619	16,320
Corporate Services/Other | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other | Tax advance product fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other | Payments card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other | Other bank and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	10	4	22	15
Corporate Services/Other | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	$ 192	$ 0	$ 342	$ 0

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Narrative (Details) - USD ($)	Jun. 30, 2022	Sep. 30, 2021
Refund transfer product fees
Disaggregation of Revenue [Line Items]
Accounts receivable, before allowance for credit loss, current	$ 0	$ 0

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) segment	Jun. 30, 2021 USD ($)	Sep. 30, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Segment data [Abstract]
Net interest income	$ 72,151	$ 68,475	$ 227,564	$ 208,324
Provision (Reversal)	(1,302)	4,612	31,186	40,991
Noninterest income	53,994	62,453	250,351	221,361
Noninterest expense	96,650	81,523	282,246	250,068
Income before income tax expense	30,797	44,793	164,483	138,626
Total assets	6,728,178	7,051,812	6,728,178	7,051,812	$ 6,690,650
Total goodwill	309,505	309,505	309,505	309,505
Total deposits	5,710,799	5,888,871	5,710,799	5,888,871
Consumer
Segment data [Abstract]
Net interest income	23,213	23,132	79,323	70,205
Provision (Reversal)	(279)	4,507	30,667	34,893
Noninterest income	36,226	43,229	158,696	166,605
Noninterest expense	23,960	20,561	73,509	68,906
Income before income tax expense	35,758	41,294	133,843	133,010
Total assets	373,019	319,911	373,019	319,911
Total goodwill	87,145	87,145	87,145	87,145
Total deposits	5,573,768	5,713,309	5,573,768	5,713,309
Commercial
Segment data [Abstract]
Net interest income	46,802	44,850	136,923	129,461
Provision (Reversal)	(752)	870	13,045	9,540
Noninterest income	15,860	17,988	50,354	47,094
Noninterest expense	31,336	28,605	95,845	83,606
Income before income tax expense	32,078	33,363	78,387	83,409
Total assets	3,457,004	3,104,083	3,457,004	3,104,083
Total goodwill	222,360	222,360	222,360	222,360
Total deposits	11,177	10,829	11,177	10,829
Corporate Services/Other
Segment data [Abstract]
Net interest income	2,136	493	11,318	8,658
Provision (Reversal)	(271)	(765)	(12,526)	(3,442)
Noninterest income	1,908	1,236	41,301	7,662
Noninterest expense	41,354	32,358	112,892	97,555
Income before income tax expense	(37,039)	(29,864)	(47,747)	(77,793)
Total assets	2,898,155	3,627,818	2,898,155	3,627,818
Total goodwill	0	0	0	0
Total deposits	$ 125,854	$ 164,733	$ 125,854	$ 164,733

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS - Assets Measured at Fair Value on Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Level 1
Available-for-sale debt securities [Abstract]
Total debt securities AFS	$ 0	$ 0
Common equities and mutual funds	3,065	12,668
Level 2
Available-for-sale debt securities [Abstract]
Total debt securities AFS	1,956,523	1,864,899
Common equities and mutual funds	0	0
Level 3
Available-for-sale debt securities [Abstract]
Total debt securities AFS	0	0
Common equities and mutual funds	0	0
Recurring
Available-for-sale debt securities [Abstract]
Corporate securities	23,438	25,000
SBA securities	81,349	157,209
Obligations of states and political subdivisions	2,641	2,507
Non-bank qualified obligations of states and political subdivisions	244,961	268,295
Asset-backed securities	159,332	394,859
Mortgage-backed securities	1,444,802	1,017,029
Total debt securities AFS	1,956,523	1,864,899
Common equities and mutual funds	3,065	12,668
Non-marketable equity securities	6,494	4,560
Recurring | Level 1
Available-for-sale debt securities [Abstract]
Corporate securities	0	0
SBA securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0	0
Mortgage-backed securities	0	0
Total debt securities AFS	0	0
Common equities and mutual funds	3,065	12,668
Non-marketable equity securities	0	0
Recurring | Level 2
Available-for-sale debt securities [Abstract]
Corporate securities	23,438	25,000
SBA securities	81,349	157,209
Obligations of states and political subdivisions	2,641	2,507
Non-bank qualified obligations of states and political subdivisions	244,961	268,295
Asset-backed securities	159,332	394,859
Mortgage-backed securities	1,444,802	1,017,029
Total debt securities AFS	1,956,523	1,864,899
Common equities and mutual funds	0	0
Non-marketable equity securities	0	0
Recurring | Level 3
Available-for-sale debt securities [Abstract]
Corporate securities	0	0
SBA securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0	0
Mortgage-backed securities	0	0
Total debt securities AFS	0	0
Common equities and mutual funds	0	0
Non-marketable equity securities	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS - Quantitative Information (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net	$ 13	$ 2,077
Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	4%
Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	42%
Valuation, Market Approach | Minimum | Discount Rate
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Measurement input	0.04
Valuation, Market Approach | Maximum | Discount Rate
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Measurement input	0.42
Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 0	0
Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	0	0
Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	3,614,486	3,616,646
Total loans and leases, net individually evaluated for credit loss | Level 3 | Valuation, Market Approach
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 2,172	12,775
Total loans and leases, net individually evaluated for credit loss | Level 3 | Valuation, Market Approach | Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	4%
Total loans and leases, net individually evaluated for credit loss | Level 3 | Valuation, Market Approach | Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	42%
Foreclosed assets, net | Level 3 | Valuation, Market Approach
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 13	2,077
Foreclosed assets, net | Level 3 | Valuation, Market Approach | Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	9%
Foreclosed assets, net | Level 3 | Valuation, Market Approach | Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	20%
Nonrecurring
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 2,185	14,852
Nonrecurring | Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	0	0
Nonrecurring | Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	0	0
Nonrecurring | Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	2,185	14,852
Nonrecurring | Commercial finance
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	2,172	3,404
Nonrecurring | Commercial finance | Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	0	0
Nonrecurring | Commercial finance | Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	0	0
Nonrecurring | Commercial finance | Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	2,172	3,404
Nonrecurring | Community banking
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value		9,371
Nonrecurring | Community banking | Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value		0
Nonrecurring | Community banking | Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value		0
Nonrecurring | Community banking | Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value		9,371
Nonrecurring | Total loans and leases, net individually evaluated for credit loss
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	2,172	12,775
Nonrecurring | Total loans and leases, net individually evaluated for credit loss | Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	0	0
Nonrecurring | Total loans and leases, net individually evaluated for credit loss | Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	0	0
Nonrecurring | Total loans and leases, net individually evaluated for credit loss | Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	2,172	12,775
Nonrecurring | Foreclosed assets, net
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net	13	2,077
Nonrecurring | Foreclosed assets, net | Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net	0	0
Nonrecurring | Foreclosed assets, net | Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net	0	0
Nonrecurring | Foreclosed assets, net | Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net	$ 13	$ 2,077

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS - Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Financial assets
Fair Value	$ 41,963	$ 56,391
Level 1
Financial assets
Cash and cash equivalents	157,260	314,019
Debt securities available for sale	0	0
Fair Value	0	0
Common equities and mutual funds	3,065	12,668
Non-marketable equity securities	0	0
Loans held for sale	0	0
Loans and leases	0	0
Federal Reserve Bank and Federal Home Loan Bank stocks	0	0
Accrued interest receivable	16,818	16,254
Financial liabilities
Deposits	5,701,329	5,482,471
Other short- and long-term borrowings	0	0
Accrued interest payable	210	579
Level 2
Financial assets
Cash and cash equivalents	0	0
Debt securities available for sale	1,956,523	1,864,899
Fair Value	41,963	56,391
Common equities and mutual funds	0	0
Non-marketable equity securities	17,814	12,949
Loans held for sale	67,571	56,194
Loans and leases	0	0
Federal Reserve Bank and Federal Home Loan Bank stocks	28,812	28,400
Accrued interest receivable	0	0
Financial liabilities
Deposits	9,297	32,564
Other short- and long-term borrowings	16,420	93,938
Accrued interest payable	0	0
Level 3
Financial assets
Cash and cash equivalents	0	0
Debt securities available for sale	0	0
Fair Value	0	0
Common equities and mutual funds	0	0
Non-marketable equity securities	0	0
Loans held for sale	0	0
Loans and leases	3,614,486	3,616,646
Federal Reserve Bank and Federal Home Loan Bank stocks	0	0
Accrued interest receivable	0	0
Financial liabilities
Deposits	0	0
Other short- and long-term borrowings	0	0
Accrued interest payable	0	0
Carrying Amount
Financial assets
Cash and cash equivalents	157,260	314,019
Debt securities available for sale	1,956,523	1,864,899
Fair Value	43,877	56,669
Common equities and mutual funds	3,065	12,668
Non-marketable equity securities	24,308	17,509
Loans held for sale	67,571	56,194
Loans and leases	3,683,519	3,607,815
Federal Reserve Bank and Federal Home Loan Bank stocks	28,812	28,400
Accrued interest receivable	16,818	16,254
Financial liabilities
Deposits	5,710,799	5,514,971
Other short- and long-term borrowings	16,616	92,834
Accrued interest payable	210	579
Estimated Fair Value
Financial assets
Cash and cash equivalents	157,260	314,019
Debt securities available for sale	1,956,523	1,864,899
Fair Value	41,963	56,391
Common equities and mutual funds	3,065	12,668
Non-marketable equity securities	24,308	17,509
Loans held for sale	67,571	56,194
Loans and leases	3,614,486	3,616,646
Federal Reserve Bank and Federal Home Loan Bank stocks	28,812	28,400
Accrued interest receivable	16,818	16,254
Financial liabilities
Deposits	5,710,626	5,515,035
Other short- and long-term borrowings	16,420	93,938
Accrued interest payable	$ 210	$ 579

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Loans	$ 3,613,360	$ 3,541,282
Other Consumer Finance, Student Loan Portfolio | National Lending
Subsequent Event [Line Items]
Loans	$ 83,300