Pathward Financial (CASH) 10-Q 9 May 23 2023 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Mar. 31, 2023	May 03, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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)		26,912,856
Entity Central Index Key	0000907471
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
ASSETS
Cash and cash equivalents	$ 432,598	$ 388,038
Securities available for sale, at fair value	1,825,563	1,882,869
Securities held to maturity, at amortized cost (fair value $35,028 and $38,171, respectively)	38,713	41,682
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	29,387	28,812
Loans held for sale	24,780	21,071
Loans and leases	3,725,616	3,536,305
Allowance for credit losses	(84,304)	(45,947)
Accrued interest receivable	22,434	17,979
Premises, furniture, and equipment, net	39,735	41,710
Rental equipment, net	210,844	204,371
Goodwill and intangible assets	332,503	335,196
Other assets	270,387	295,324
Total assets	6,868,256	6,747,410
LIABILITIES
Deposits	5,902,696	5,866,037
Short-term borrowings	43,000	0
Long-term borrowings	34,543	36,028
Accrued expenses and other liabilities	214,773	200,205
Total liabilities	6,195,012	6,102,270
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2023 and September 30, 2022, respectively	0	0
Additional paid-in capital	623,250	617,403
Retained earnings	245,046	245,394
Accumulated other comprehensive loss	(187,829)	(213,080)
Treasury stock, at cost, 149,679 and 90,053 common shares at March 31, 2023 and September 30, 2022, respectively	(6,943)	(4,835)
Total equity attributable to parent	673,795	645,170
Noncontrolling interest	(551)	(30)
Total stockholders’ equity	673,244	645,140
Total liabilities and stockholders’ equity	6,868,256	6,747,410
Common stock, $0.01 par value; 90,000,000 shares authorized, 27,205,406 and 28,878,177 shares issued, 27,055,727 and 28,788,124 shares outstanding at March 31, 2023 and September 30, 2022, respectively
STOCKHOLDERS’ EQUITY
Common stock	271	288
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2023 and September 30, 2022, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Condition (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
STOCKHOLDERS’ EQUITY
Investment securities held to maturity, fair value	$ 35,028	$ 38,171
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)	149,679	90,053
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)	27,205,406	28,878,177
Common stock, shares outstanding (in shares)	27,055,727	28,788,124
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		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Interest and dividend income:
Loans and leases, including fees	$ 83,879	$ 75,540	$ 152,275	$ 140,575
Mortgage-backed securities	10,326	5,446	20,738	9,310
Other investments	10,482	4,191	16,734	8,183
Total interest and dividend income	104,687	85,177	189,747	158,068
Interest expense:
Deposits	2,096	165	2,238	306
FHLB advances and other borrowings	1,186	1,212	2,047	2,349
Total interest expense	3,282	1,377	4,285	2,655
Net interest income	101,405	83,800	185,462	155,413
Provision for credit losses	36,763	32,302	46,539	32,488
Net interest income after provision for credit losses	64,642	51,498	138,923	122,925
Noninterest income:
Gain (loss) on sale of securities	82	260	82	397
Gain on sale of trademarks	0	0	10,000	50,000
Gain (loss) on sale of other	(748)	626	(246)	(2,839)
Other income	4,477	3,881	8,032	5,542
Total noninterest income	127,038	109,766	192,815	196,357
Noninterest expense:
Compensation and benefits	47,547	45,047	90,564	83,272
Refund transfer product expense	7,863	6,260	7,968	6,398
Refund advance expense	1,603	2,002	1,630	2,185
Card processing	26,924	7,457	49,607	14,629
Occupancy and equipment expense	8,510	8,500	16,822	16,849
Operating lease equipment depreciation	14,719	8,737	24,347	17,185
Legal and consulting	4,921	9,347	14,380	15,555
Intangible amortization	1,435	2,169	2,693	3,657
Impairment expense	500	0	524	0
Other expense	13,114	13,641	23,660	25,866
Total noninterest expense	127,136	103,160	232,195	185,596
Income before income tax expense	64,544	58,104	99,543	133,686
Income tax expense	9,176	8,002	15,753	22,278
Net income before noncontrolling interest	55,368	50,102	83,790	111,408
Net income (loss) attributable to noncontrolling interest	597	851	1,177	833
Net income attributable to parent	$ 54,771	$ 49,251	$ 82,613	$ 110,575
Earnings per common share:
Basic (in dollars per share)	$ 1.99	$ 1.66	$ 2.95	$ 3.66
Diluted (in dollars per share)	$ 1.99	$ 1.66	$ 2.95	$ 3.66
Refund transfer product fees
Noninterest income:
Noninterest income	$ 30,205	$ 27,805	$ 30,882	$ 28,384
Refund advance fee income
Noninterest income:
Noninterest income	37,995	39,299	38,612	40,532
Card and deposit fees
Noninterest income:
Noninterest income	42,087	26,520	79,805	51,889
Rental income
Noninterest income:
Noninterest income	$ 12,940	$ 11,375	$ 25,648	$ 22,452

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income before noncontrolling interest	$ 55,368	$ 50,102	$ 83,790	$ 111,408
Other comprehensive income (loss):
Change in net unrealized gain (loss) on debt securities	18,530	(93,632)	33,238	(102,774)
Net loss (gain) realized on investment securities	(82)	(260)	(82)	(397)
Total	18,448	(93,892)	33,156	(103,171)
Unrealized gain (loss) on currency translation	60	143	447	209
Deferred income tax effect	4,647	(23,651)	8,352	(25,989)
Total other comprehensive income (loss)	13,861	(70,098)	25,251	(76,973)
Total comprehensive income (loss)	69,229	(19,996)	109,041	34,435
Total comprehensive income attributable to noncontrolling interest	597	851	1,177	833
Comprehensive income (loss) attributable to parent	$ 68,632	$ (20,847)	$ 107,864	$ 33,602

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Total Pathward Financial Stockholders’ Equity	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Noncontrolling interest
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	(3,004)	(3,004)			(3,004)
Issuance of common stock due to ESOP	2,886	2,886	1	2,885
Repurchases of common stock	(146,653)	(146,653)	(24)	24	(143,000)		(3,653)
Stock compensation	5,524	5,524		5,524
Total other comprehensive income (loss)	(76,973)	(76,973)				(76,973)
Net income	111,408	110,575			110,575			833
Net investment by (distribution to) noncontrolling interests	(1,666)							(1,666)
Ending Balance at Mar. 31, 2022	763,406	763,084	294	612,917	223,760	(69,374)	(4,513)	322
Beginning Balance at Dec. 31, 2021	826,156	825,514	301	610,816	217,991	724	(4,318)	642
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,482)	(1,482)			(1,482)
Repurchases of common stock	(42,195)	(42,195)	(7)	7	(42,000)		(195)
Stock compensation	2,094	2,094		2,094
Total other comprehensive income (loss)	(70,098)	(70,098)				(70,098)
Net income	50,102	49,251			49,251			851
Net investment by (distribution to) noncontrolling interests	(1,171)							(1,171)
Ending Balance at Mar. 31, 2022	763,406	763,084	294	612,917	223,760	(69,374)	(4,513)	322
Beginning Balance at Sep. 30, 2022	645,140	645,170	288	617,403	245,394	(213,080)	(4,835)	(30)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(2,788)	(2,788)			(2,788)
Issuance of common stock due to restricted stock	1	1	1
Repurchases of common stock	(82,281)	(82,281)	(18)	18	(80,173)		(2,108)
Stock compensation	5,829	5,829		5,829
Total other comprehensive income (loss)	25,251	25,251				25,251
Net income	83,790	82,613			82,613			1,177
Net investment by (distribution to) noncontrolling interests	(1,698)							(1,698)
Ending Balance at Mar. 31, 2023	673,244	673,795	271	623,250	245,046	(187,829)	(6,943)	(551)
Beginning Balance at Dec. 31, 2022	659,133	659,340	282	620,681	246,891	(201,690)	(6,824)	(207)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,386)	(1,386)			(1,386)
Repurchases of common stock	(55,349)	(55,349)	(11)	11	(55,230)		(119)
Stock compensation	2,558	2,558		2,558
Total other comprehensive income (loss)	13,861	13,861				13,861
Net income	55,368	54,771			54,771			597
Net investment by (distribution to) noncontrolling interests	(941)							(941)
Ending Balance at Mar. 31, 2023	$ 673,244	$ 673,795	$ 271	$ 623,250	$ 245,046	$ (187,829)	$ (6,943)	$ (551)

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends declared on common stock (in dollars per share)	$ 0.05	$ 0.05	$ 0.10	$ 0.10

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income before noncontrolling interest	$ 83,790	$ 111,408
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	34,390	30,753
Provision for credit losses	46,539	32,488
Provision for deferred taxes	2,545	14,091
Originations of loans held for sale	(608,628)	(555,397)
Proceeds from sales of loans held for sale	604,363	723,942
Net change in loans held for sale	652	8,834
Net realized (gain) loss on loans held for sale	(110)	4,065
Net realized loss on premise, furniture, and equipment	0	43
Net realized (gain) on lease receivables and equipment	354	(1,063)
Net realized (gain) on trademarks	(10,000)	(50,000)
Net realized (gain) loss on other assets	(82)	(397)
Impairment on rental equipment	24	0
Net change in accrued interest receivable	(4,455)	(2,862)
Net change in other assets	14,050	(21,680)
Net change in accrued expenses and other liabilities	14,568	(8,400)
Stock compensation	5,829	5,524
Net cash provided by operating activities	183,829	291,349
Cash flows from investing activities:
Purchases of securities available for sale	0	(470,067)
Proceeds from maturities of and principal collected on securities available for sale	89,162	184,107
Proceeds from maturities of and principal collected on securities held to maturity	2,822	8,937
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(120,160)	(103,573)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	119,586	103,160
Purchases of loans and leases	(187,834)	(88,913)
Proceeds from sales of loans and leases	0	45,784
Net change in loans and leases	191,195	(69,966)
Purchases of premises, furniture, and equipment	(3,428)	(3,718)
Proceeds from sales of premises, furniture, and equipment	0	35
Purchases of rental equipment	(238,999)	(196,043)
Proceeds from sales of rental equipment	6,736	6,811
Net change in rental equipment	(153)	(1,567)
Proceeds from sales of foreclosed real estate and repossessed assets	1	1,715
Proceeds from sale of trademarks	10,000	50,000
Proceeds from sale of other assets	0	460
Net cash provided by (used in) investing activities	(131,072)	(532,838)
Cash flows from financing activities:
Net change in deposits	36,659	314,915
Net change in short-term borrowings	43,000	0
Principal payments on capital lease obligations	0	(74)
Principal payments on other liabilities	0	(1,463)
Proceeds from other liabilities	(1,026)	0
Payment of debt issuance costs	(511)	0
Dividends paid on common stock	(2,788)	(3,004)
Issuance of common stock due to restricted stock	1	0
Issuance of common stock due to ESOP	0	2,886
Repurchases of common stock	(82,281)	(146,653)
Distributions to noncontrolling interest	(1,698)	(1,666)
Net cash provided by (used in) financing activities	(8,644)	164,941
Effect of exchange rate changes on cash	447	209
Net change in cash and cash equivalents	44,560	(76,339)
Cash and cash equivalents at beginning of fiscal year	388,038	314,019
Cash and cash equivalents at end of fiscal period	432,598	237,680
Supplemental disclosure of cash flow information:
Interest	4,273	2,663
Income taxes	7,842	9,381
Franchise taxes	100	100
Other taxes	372	432
Supplemental schedule of non-cash investing activities:
Held for sale to loans and leases	0	14,731
Loans and leases to held for sale	0	169,045
Loans and leases to rental equipment	1,449	2,634
Rental equipment to loan and leases	$ 202,330	$ 177,193

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Mar. 31, 2023
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, 2022 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 22, 2022. 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 six months ended March 31, 2023 are not necessarily indicative of the results expected for the fiscal year ending September 30, 2023.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU")	6 Months Ended
	Mar. 31, 2023
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, 2022 remain substantially unchanged. The following ASU became effective for the Company on October 1, 2022, and did not have a material impact on the Company’s significant accounting policies or Condensed Consolidated Financial Statements: – ASU 2021-05, Leases (Topic 842): Lessors - Certain Leases with Variable Lease Payments.

SIGNIFICANT EVENTS

SIGNIFICANT EVENTS	6 Months Ended
	Mar. 31, 2023
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 had one year from the Agreement execution date to phase out and cease all use of the Meta tradenames. The Company received $50.0 million upon execution and delivery of the Agreement and was reflected in noninterest income for the fiscal year ended September 30, 2022. The remaining $10.0 million was received by the Company upon completion of phase out activities during the quarter ended December 31, 2022. There have been no additional rebrand activities since completion of these activities.

SECURITIES

SECURITIES	6 Months Ended
	Mar. 31, 2023
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. (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair Debt Securities AFS At March 31, 2023 Corporate securities $ 25,000 $ — $ (6,250) $ 18,750 SBA securities 99,670 — (5,422) 94,248 Obligations of states and political subdivisions 2,436 — (79) 2,357 Non-bank qualified obligations of states and political subdivisions 277,767 37 (28,311) 249,493 Asset-backed securities 136,028 — (9,324) 126,704 Mortgage-backed securities 1,534,356 — (200,345) 1,334,011 Total debt securities AFS $ 2,075,257 $ 37 $ (249,731) $ 1,825,563 At September 30, 2022 Corporate securities $ 25,000 $ — $ (2,813) $ 22,187 SBA securities 105,238 — (7,470) 97,768 Obligations of states and political subdivisions 2,469 — (125) 2,344 Non-bank qualified obligations of states and political subdivisions 290,754 — (26,971) 263,783 Asset-backed securities 160,806 — (13,016) 147,790 Mortgage-backed securities 1,581,452 — (232,455) 1,348,997 Total debt securities AFS $ 2,165,719 $ — $ (282,850) $ 1,882,869 Debt Securities HTM At March 31, 2023 Non-bank qualified obligations of states and political subdivisions $ 36,407 $ — $ (3,474) $ 32,933 Mortgage-backed securities 2,306 — (211) 2,095 Total debt securities HTM $ 38,713 $ — $ (3,685) $ 35,028 At September 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 39,093 $ — $ (3,190) $ 35,903 Mortgage-backed securities 2,589 — (321) 2,268 Total debt securities HTM $ 41,682 $ — $ (3,511) $ 38,171 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 March 31, 2023 Corporate securities $ — $ — $ 18,750 $ (6,250) $ 18,750 $ (6,250) SBA securities 41,231 (1,166) 53,016 (4,256) 94,247 (5,422) Obligations of state and political subdivisions — — 2,357 (79) 2,357 (79) Non-bank qualified obligations of states and political subdivisions 65,300 (4,118) 183,201 (24,193) 248,501 (28,311) Asset-backed securities — — 126,704 (9,324) 126,704 (9,324) Mortgage-backed securities 296,523 (14,199) 1,037,488 (186,146) 1,334,011 (200,345) Total debt securities AFS $ 403,054 $ (19,483) $ 1,421,516 $ (230,248) $ 1,824,570 $ (249,731) At September 30, 2022 Corporate securities $ — $ — $ 22,187 $ (2,813) $ 22,187 $ (2,813) SBA securities 97,767 (7,470) — — 97,767 (7,470) Obligations of state and political subdivisions 2,345 (125) — — 2,345 (125) Non-bank qualified obligations of states and political subdivisions 195,816 (19,743) 67,967 (7,228) 263,783 (26,971) Asset-backed securities 64,886 (1,838) 82,904 (11,178) 147,790 (13,016) Mortgage-backed securities 816,657 (106,583) 532,340 (125,872) 1,348,997 (232,455) Total debt securities AFS $ 1,177,471 $ (135,759) $ 705,398 $ (147,091) $ 1,882,869 $ (282,850) Debt Securities HTM At March 31, 2023 Non-bank qualified obligations of states and political subdivisions $ — $ — $ 32,934 $ (3,474) $ 32,934 $ (3,474) Mortgage-backed securities — — 2,096 (211) 2,096 (211) Total debt securities HTM $ — $ — $ 35,030 $ (3,685) $ 35,030 $ (3,685) At September 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 3,984 $ (300) $ 31,919 $ (2,890) $ 35,903 $ (3,190) Mortgage-backed securities 2,268 (321) — — 2,268 (321) Total debt securities HTM $ 6,252 $ (621) $ 31,919 $ (2890) $ 38,171 $ (3,511) At March 31, 2023, there were 192 securities AFS in an unrealized loss position. All of the mortgage-backed securities ("MBS") in an unrealized loss position at March 31, 2023 were government guaranteed. 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 March 31, 2023, there was no allowance for credit losses ("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 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 Small Business Administration ("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 March 31, 2023 At September 30, 2022 Securities AFS at Fair Value Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 3,785 $ 3,728 $ 718 $ 715 Due after one year through five years 5,830 5,468 9,921 9,395 Due after five years through ten years 86,540 76,745 89,921 81,819 Due after ten years 444,746 405,611 483,707 441,943 540,901 491,552 584,267 533,872 Mortgage-backed securities 1,534,356 1,334,011 1,581,452 1,348,997 Total securities AFS, at fair value $ 2,075,257 $ 1,825,563 $ 2,165,719 $ 1,882,869 Securities HTM at Fair Value Due after ten years $ 36,407 $ 32,933 $ 39,093 $ 35,903 36,407 32,933 39,093 35,903 Mortgage-backed securities 2,306 2,095 2,589 2,268 Total securities HTM, at cost $ 38,713 $ 35,028 $ 41,682 $ 38,171 Equity Securities The Company held $3.5 million at March 31, 2023 and $2.9 million at September 30, 2022 in marketable equity securities. The Company recognized none and $3.8 million in unrealized losses on marketable equity securities during the six months ended March 31, 2023 and 2022, 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 six months ended March 31, 2023 and 2022. No such securities were sold during the six months ended March 31, 2023. Non-marketable equity securities with a readily determinable fair value totaled $7.7 million at March 31, 2023 and $7.2 million at September 30, 2022. The Company recognized $0.1 million in unrealized losses and $0.3 million in unrealized gains during the six months ended March 31, 2023 and 2022, respectively. No such securities were sold during the six months ended March 31, 2023. Non-marketable equity securities without readily determinable fair value totaled $17.7 million at March 31, 2023 and $18.2 million at September 30, 2022. No such securities were sold during the six months ended March 31, 2023 . Federal Reserve Bank ("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 March 31, 2023 and September 30, 2022. These equity securities are 'restricted' in that they can only be owned by member banks. Federal Home Loan Bank ("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 $9.7 million and $9.1 million at March 31, 2023 and at September 30, 2022, respectively. 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 $0.5 million and no impairment for such investments for the six months ended March 31, 2023 and 2022, respectively.

LOANS AND LEASES, NET

LOANS AND LEASES, NET	6 Months Ended
	Mar. 31, 2023
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 $ — $ — $ — $ — $ 24,780 $ 24,780 $ — $ — $ — Term lending 26,127 1,170 6,530 33,827 1,201,626 1,235,453 1,952 10,891 12,843 Asset based lending — — — — 377,965 377,965 — 3,493 3,493 Factoring — — — — 338,884 338,884 — 512 512 Lease financing 3,154 — 2,378 5,532 165,113 170,645 1,807 3,323 5,130 Insurance premium finance 2,741 698 1,871 5,310 432,390 437,700 1,871 — 1,871 SBA/USDA 2,043 2,291 252 4,586 401,026 405,612 — 1,366 1,366 Other commercial finance — — 94 94 166,308 166,402 94 — 94 Commercial finance 34,065 4,159 11,125 49,349 3,083,312 3,132,661 5,724 19,585 25,309 Consumer credit products 2,653 2,248 2,140 7,041 113,698 120,739 2,140 — 2,140 Other consumer finance 608 1,609 1,077 3,294 24,615 27,909 1,077 — 1,077 Consumer finance 3,261 3,857 3,217 10,335 138,313 148,648 3,217 — 3,217 Tax services 639 — — 639 60,914 61,553 — — — Warehouse finance — — — — 377,036 377,036 — — — Total loans and leases held for investment 37,965 8,016 14,342 60,323 3,659,575 3,719,898 8,941 19,585 28,526 Total loans and leases $ 37,965 $ 8,016 $ 14,342 $ 60,323 $ 3,684,355 $ 3,744,678 $ 8,941 $ 19,585 $ 28,526 (Dollars in thousands) Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases At September 30, 2022 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 $ — $ — $ — $ — $ 21,071 $ 21,071 $ — $ — $ — Term lending 14,066 2,576 4,458 21,100 1,069,189 1,090,289 2,035 7,576 9,611 Asset based lending — — 68 68 351,628 351,696 39 29 68 Factoring — — — — 372,595 372,595 — 569 569 Lease financing 8,265 2,253 1,714 12,232 198,460 210,692 440 3,750 4,190 Insurance premium finance 2,550 1,379 1,628 5,557 474,197 479,754 1,628 — 1,628 SBA/USDA — — — — 359,238 359,238 — 1,451 1,451 Other commercial finance — — — — 159,409 159,409 — — — Commercial finance 24,881 6,208 7,868 38,957 2,984,716 3,023,673 4,142 13,375 17,517 Consumer credit products 3,209 2,558 2,669 8,436 135,917 144,353 2,669 — 2,669 Other consumer finance 113 51 124 288 25,018 25,306 124 — 124 Consumer finance 3,322 2,609 2,793 8,724 160,935 169,659 2,793 — 2,793 Tax services — — 8,873 8,873 225 9,098 8,873 — 8,873 Warehouse finance — — — — 326,850 326,850 — — — Total loans and leases held for investment 28,203 8,817 19,534 56,554 3,472,726 3,529,280 15,808 13,375 29,183 Total loans and leases $ 28,203 $ 8,817 $ 19,534 $ 56,554 $ 3,493,797 $ 3,550,351 $ 15,808 $ 13,375 $ 29,183 Nonaccrual loans and leases by year of origination were as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL At March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 103 $ 5,123 $ 2,507 $ 2,351 $ 739 $ 68 $ — $ 10,891 $ 2,370 Asset based lending — — — — — — 3,493 3,493 — Factoring — — — — — — 512 512 — Lease financing — — 609 891 1,681 142 — 3,323 645 SBA/USDA — 1,114 — — — 252 — 1,366 1,114 Commercial finance 103 6,237 3,116 3,242 2,420 462 4,005 19,585 4,129 Total nonaccrual loans and leases $ 103 $ 6,237 $ 3,116 $ 3,242 $ 2,420 $ 462 $ 4,005 $ 19,585 $ 4,129 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending $ 251 $ 1,110 $ 1,964 $ 989 $ 3,096 $ 166 $ — $ 7,576 $ 2,885 Asset based lending — — — — — — 29 29 — Factoring — — — — — — 569 569 550 Lease financing 977 310 2,442 13 8 — — 3,750 — SBA/USDA — — 1,199 — — 252 — 1,451 1,199 Commercial finance 1,228 1,420 5,605 1,002 3,104 418 598 13,375 4,634 Total nonaccrual loans and leases $ 1,228 $ 1,420 $ 5,605 $ 1,002 $ 3,104 $ 418 $ 598 $ 13,375 $ 4,634 Loans and leases that are 90 days or more delinquent and accruing by year of origination were as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 1,346 $ 35 $ 132 $ 211 $ 40 $ 188 $ — $ 1,952 Lease financing 90 468 953 198 30 68 — 1,807 Insurance premium finance — 1,849 10 8 4 — — 1,871 Other commercial finance — — — — — 94 — 94 Commercial finance 1,436 2,352 1,095 417 74 350 — 5,724 Consumer credit products 174 1,437 404 92 30 3 — 2,140 Other consumer finance 1,032 — — — — — 45 1,077 Consumer finance 1,206 1,437 404 92 30 3 45 3,217 Total 90 days or more delinquent and accruing $ 2,642 $ 3,789 $ 1,499 $ 509 $ 104 $ 353 $ 45 $ 8,941 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending $ 207 $ 720 $ 716 $ 130 $ 70 $ 192 $ — $ 2,035 Asset based lending — — — — — — 39 39 Lease financing 8 158 98 131 45 — — 440 Insurance premium finance 1,513 110 5 — — — — 1,628 Commercial finance 1,728 988 819 261 115 192 39 4,142 Consumer credit products 2,123 481 42 23 — — — 2,669 Other consumer finance — 124 — — — — — 124 Consumer finance 2,123 605 42 23 — — — 2,793 Tax services 8,873 — — — — — — 8,873 Total 90 days or more delinquent and accruing $ 12,724 $ 1,593 $ 861 $ 284 $ 115 $ 192 $ 39 $ 15,808 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. The following table provides the average recorded investment in nonaccrual loans and leases: Three Months Ended March 31, Six Months Ended March 31, (Dollars in thousands) 2023 2022 2022 2021 Term lending $ 9,758 $ 10,688 $ 9,277 $ 12,305 Asset based lending 5,292 5,993 4,782 5,002 Factoring 523 9,791 615 11,019 Lease financing 3,627 3,020 3,625 3,027 SBA/USDA 1,379 1,464 1,400 840 Commercial finance 20,579 30,956 19,699 32,193 Total loans and leases $ 20,579 $ 30,956 $ 19,699 $ 32,193 The recognized interest income on the Company's nonaccrual loans and leases for the three and six months ended March 31, 2023 and 2022 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. No loans were modified in a TDR during the three months ended March 31, 2023. There were $0.2 million of commercial finance loans and $0.2 million of consumer finance loans that were modified in a TDR during the three months ended March 31, 2022, all of which were modified to extend the term of the loan. During the six months ended March 31, 2023, there were no loans that were modified in a TDR. There were $10.3 million of commercial finance loans and $0.2 million of consumer finance loans that were modified in a TDR during the six months ended March 31, 2022, all of which were modified to extend the term of the loan. During the three months ended March 31, 2023, there was an immaterial amount of commercial finance loans that were modified in a TDR within the previous 12 months and for which there was a payment default. During the three months ended March 31, 2022, the Company had $0.3 million of commercial finance loans and $0.3 million of consumer finance loans that were modified in a TDR with the previous 12 months and for which there was a payment default. During the six months ended March 31, 2023, the Company had $0.1 million of commercial finance loans that were modified in a TDR within the previous 12 months and for which there was a payment default. During the six months ended March 31, 2022, the Company had $2.6 million of commercial finance loans and $0.8 million of consumer finance loans that were modified in a TDR within the previous 12 months and for which there was a payment default. TDR net charge-offs and the impact of TDRs on the Company's allowance for credit losses were insignificant during the six months ended March 31, 2023 and March 31, 2022." id="sjs-B4">LOANS AND LEASES, NET Loans and leases consist of the following: (Dollars in thousands) March 31, 2023 September 30, 2022 Term lending $ 1,235,453 $ 1,090,289 Asset based lending 377,965 351,696 Factoring 338,884 372,595 Lease financing 170,645 210,692 Insurance premium finance 437,700 479,754 SBA/USDA 405,612 359,238 Other commercial finance 166,402 159,409 Commercial finance 3,132,661 3,023,673 Consumer credit products 120,739 144,353 Other consumer finance 27,909 25,306 Consumer finance 148,648 169,659 Tax services 61,553 9,098 Warehouse finance 377,036 326,850 Total loans and leases 3,719,898 3,529,280 Net deferred loan origination costs 5,718 7,025 Total gross loans and leases 3,725,616 3,536,305 Allowance for credit losses (84,304) (45,947) Total loans and leases, net $ 3,641,312 $ 3,490,358 During the six months ended March 31, 2023 and 2022, the Company originated $608.6 million and $555.4 million of consumer finance and SBA/USDA as held for sale, respectively. The Company sold held for sale loans resulting in proceeds of $604.4 million and gain on sale of $0.1 million during the six months ended March 31, 2023. The Company sold held for sale loans resulting in proceeds of $723.9 million and loss on sale of $4.1 million during the six months ended March 31, 2022. Loans purchased and sold by portfolio segment, including participation interests, were as follows: Three Months Ended March 31, Six Months Ended March 31, (Dollars in thousands) 2023 2022 2023 2022 Loans Purchased Loans held for investment: Commercial finance $ — $ 1,378 $ — $ 3,098 Warehouse finance 120,185 29,822 187,834 85,815 Total purchases $ 120,185 $ 31,200 $ 187,834 $ 88,913 Loans Sold Loans held for sale: Commercial finance $ 294 $ 14,090 $ 1,149 $ 47,113 Consumer finance 201,199 147,163 603,214 523,607 Community banking — — — 153,222 Loans held for investment: Commercial finance — 15,549 — 15,549 Community banking — — — 30,235 Total sales $ 201,493 $ 176,802 $ 604,363 $ 769,726 Leasing Portfolio. The net investment in direct financing and sales-type leases was comprised of the following: (Dollars in thousands) March 31, 2023 September 30, 2022 Carrying amount $ 173,621 $ 216,880 Unguaranteed residual assets 11,849 13,037 Unamortized initial direct costs 202 295 Unearned income (14,825) (19,225) Total net investment in direct financing and sales-type leases $ 170,847 $ 210,987 Undiscounted future minimum lease payments receivable for direct financing and sales-type leases, and a reconciliation to the carrying amount recorded at March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 43,358 2024 67,521 2025 37,603 2026 15,265 2027 7,418 Thereafter 2,456 Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 173,621 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 173,621 The Company did not record any contingent rental income from direct financing and sales-type leases in the six months ended March 31, 2023. Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows: Three Months Ended March 31, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 26,752 $ 3,974 $ (2,705) $ 394 $ 28,415 Asset based lending 3,903 51 (2,873) — 1,081 Factoring 5,674 (40) (62) 16 5,588 Lease financing 5,238 (183) (607) 101 4,549 Insurance premium finance 1,261 155 (224) 71 1,263 SBA/USDA 2,632 2 — 6 2,640 Other commercial finance 3,356 976 — — 4,332 Commercial finance 48,816 4,935 (6,471) 588 47,868 Consumer credit products 1,263 (44) — — 1,219 Other consumer finance 1,624 276 (154) — 1,746 Consumer finance 2,887 232 (154) — 2,965 Tax services 609 31,422 — 1,063 33,094 Warehouse finance 280 97 — — 377 Total loans and leases 52,592 36,686 (6,625) 1,651 84,304 Unfunded commitments (1) 279 77 — — 356 Total $ 52,871 $ 36,763 $ (6,625) $ 1,651 $ 84,660 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Three Months Ended March 31, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) (2) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 26,722 $ 1,954 $ (1,822) $ 714 $ 27,568 Asset based lending 2,758 (175) — — 2,583 Factoring 15,242 823 (9,590) 51 6,526 Lease financing 6,857 (395) (95) 104 6,471 Insurance premium finance 1,044 59 (106) 60 1,057 SBA/USDA 2,996 (53) — — 2,943 Other commercial finance 1,349 (152) — — 1,197 Commercial finance 56,968 2,061 (11,613) 929 48,345 Consumer credit products 1,627 (6) — — 1,621 Other consumer finance 6,960 1,157 (802) 73 7,388 Consumer finance 8,587 1,151 (802) 73 9,009 Tax services 1,601 28,972 — 184 30,757 Warehouse finance 467 (26) — — 441 Community banking — (2) — 2 — Total loans and leases 67,623 32,156 (12,415) 1,188 88,552 Unfunded commitments (1) 405 146 — — 551 Total $ 68,028 $ 32,302 $ (12,415) $ 1,188 $ 89,103 (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. Six Months Ended March 31, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 24,621 $ 7,645 $ (4,522) $ 671 $ 28,415 Asset based lending 1,050 2,904 (2,873) — 1,081 Factoring 6,556 (804) (183) 19 5,588 Lease financing 5,902 (621) (1,013) 281 4,549 Insurance premium finance 1,450 108 (409) 114 1,263 SBA/USDA 3,263 (649) — 26 2,640 Other commercial finance 1,310 3,022 — — 4,332 Commercial finance 44,152 11,605 (9,000) 1,111 47,868 Consumer credit products 1,400 (181) — — 1,219 Other consumer finance 63 2,016 (333) — 1,746 Consumer finance 1,463 1,835 (333) — 2,965 Tax services 5 33,059 (1,731) 1,761 33,094 Warehouse finance 327 50 — — 377 Total loans and leases 45,947 46,549 (11,064) 2,872 84,304 Unfunded commitments (1) 366 (10) — — 356 Total $ 46,313 $ 46,539 $ (11,064) $ 2,872 $ 84,660 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Six Months Ended March 31, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 29,351 $ 1,095 $ (3,906) $ 1,028 $ 27,568 Asset based lending 1,726 736 (16) 137 2,583 Factoring 3,997 13,324 (10,864) 69 6,526 Lease financing 7,629 (1,217) (112) 171 6,471 Insurance premium finance 1,394 (211) (283) 157 1,057 SBA/USDA 2,978 180 (217) 2 2,943 Other commercial finance 1,168 29 — — 1,197 Commercial finance 48,243 13,936 (15,398) 1,564 48,345 Consumer credit products 1,242 379 — — 1,621 Other consumer finance 6,112 2,718 (1,622) 180 7,388 Consumer finance 7,354 3,097 (1,622) 180 9,009 Tax services 2 28,259 (254) 2,750 30,757 Warehouse finance 420 21 — — 441 Community banking 12,262 (12,686) — 424 — Total loans and leases 68,281 32,627 (17,274) 4,918 88,552 Unfunded commitments (1) 690 (139) — — 551 Total $ 68,971 $ 32,488 $ (17,274) $ 4,918 $ 89,103 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. 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 March 31, 2023 At September 30, 2022 Term lending $ 2,809 $ 2,885 Factoring — 550 Lease financing 2,284 2,787 SBA/USDA 1,113 1,199 Commercial finance (1) 6,206 7,421 Total $ 6,206 $ 7,421 (1) For Commercial Finance, collateral dependent financial assets have collateral in the form of cash, equipment, or other business assets. Management has identified certain structured finance credits for alternative energy projects in which a substantial cash collateral account has been established to mitigate credit risk. Due to the nature of the transactions and significant cash collateral positions, these credits are evaluated individually. The balance of these pass rated cash collateral loans totaled $70.8 million and $120.7 million at March 31, 2023 and at September 30, 2022, respectively. 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, 120 days or more for consumer credit products and leases, and 90 days or more for 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 refund 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 $148.6 million and $61.6 million at March 31, 2023, respectively, and $169.7 million and $9.1 million at September 30, 2022, 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 March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending Pass $ 327,992 $ 255,383 $ 139,016 $ 94,309 $ 23,151 $ 104,467 $ — $ 944,318 Watch 32,477 45,370 53,429 13,430 7,324 9,780 — 161,810 Special mention 1,226 6,498 20,181 212 1,263 1,120 — 30,500 Substandard 5,986 31,094 21,996 25,660 5,632 4,576 — 94,944 Doubtful — 1,553 1,130 804 307 87 — 3,881 Total 367,681 339,898 235,752 134,415 37,677 120,030 — 1,235,453 Asset based lending Pass — — — — — — 178,436 178,436 Watch — — — — — — 153,311 153,311 Special mention — — — — — — 20,731 20,731 Substandard — — — — — — 24,828 24,828 Doubtful — — — — — — 659 659 Total — — — — — — 377,965 377,965 Factoring Pass — — — — — — 246,196 246,196 Watch — — — — — — 66,221 66,221 Special mention — — — — — — 10,973 10,973 Substandard — — — — — — 15,494 15,494 Total — — — — — — 338,884 338,884 Lease financing Pass 6,352 21,369 23,704 38,157 2,776 4,761 — 97,119 Watch 2,625 11,398 8,506 5,906 5,425 5,509 — 39,369 Special mention — — 805 556 366 53 — 1,780 Substandard — 8,142 5,122 4,400 4,875 8,932 — 31,471 Doubtful — — 521 206 43 136 — 906 Total 8,977 40,909 38,658 49,225 13,485 19,391 — 170,645 Insurance premium finance Pass 363,501 72,407 79 6 — — — 435,993 Watch 221 578 — — — — — 799 Special mention 13 353 — — — — — 366 Substandard 83 213 — — — — — 296 Doubtful — 246 — — — — — 246 Total 363,818 73,797 79 6 — — — 437,700 SBA/USDA Pass 70,249 199,198 31,679 45,386 9,041 17,908 — 373,461 Watch — — — 55 400 2,843 — 3,298 Special mention — — — — 210 — — 210 Substandard 252 1,540 78 7,037 8,489 11,247 — 28,643 Total 70,501 200,738 31,757 52,478 18,140 31,998 — 405,612 Other commercial finance Pass — 18,900 30,637 1,003 10,176 69,598 — 130,314 Watch 1,735 — — — — — — 1,735 Substandard 5,214 478 28,400 — — 261 — 34,353 Total 6,949 19,378 59,037 1,003 10,176 69,859 — 166,402 Warehouse finance Pass — — — — — — 377,036 377,036 Total — — — — — — 377,036 377,036 Total loans and leases Pass 768,094 567,257 225,115 178,861 45,144 196,734 801,668 2,782,873 Watch 37,058 57,346 61,935 19,391 13,149 18,132 219,532 426,543 Special mention 1,239 6,851 20,986 768 1,839 1,173 31,704 64,560 Substandard 11,535 41,467 55,596 37,097 18,996 25,016 40,322 230,029 Doubtful — 1,799 1,651 1,010 350 223 659 5,692 Total $ 817,926 $ 674,720 $ 365,283 $ 237,127 $ 79,478 $ 241,278 $ 1,093,885 $ 3,509,697 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending Pass $ 246,627 $ 240,018 $ 105,170 $ 60,417 $ 89,072 $ 61,229 $ — $ 802,533 Watch 45,539 24,318 45,052 11,698 21,077 9,799 — 157,483 Special mention 9,500 24,885 14,300 2,861 619 242 — 52,407 Substandard 10,627 16,694 12,248 23,266 10,457 2,255 — 75,547 Doubtful 175 407 469 872 204 192 — 2,319 Total 312,468 306,322 177,239 99,114 121,429 73,717 — 1,090,289 Asset based lending Pass — — — — — — 154,494 154,494 Watch — — — — — — 162,990 162,990 Special mention — — — — — — 13,770 13,770 Substandard — — — — — — 20,442 20,442 Total — — — — — — 351,696 351,696 Factoring Pass — — — — — — 254,883 254,883 Watch — — — — — — 86,219 86,219 Special mention — — — — — — 9,174 9,174 Substandard — — — — — — 22,319 22,319 Total — — — — — — 372,595 372,595 Lease financing Pass 7,407 38,818 31,408 26,552 12,361 823 — 117,369 Watch 8,799 17,098 10,284 6,655 2,899 151 — 45,886 Special mention 151 6,151 2,644 481 2,876 2,811 — 15,114 Substandard 825 9,486 11,819 7,273 1,245 — — 30,648 Doubtful 144 163 1,280 88 — — — 1,675 Total 17,326 71,716 57,435 41,049 19,381 3,785 — 210,692 Insurance premium finance Pass 478,504 307 8 — — — — 478,819 Watch 539 7 — — — — — 546 Special mention 169 40 — — — — — 209 Substandard 106 46 — — — — — 152 Doubtful 14 14 — — — — — 28 Total 479,332 414 8 — — — — 479,754 SBA/USDA Pass 54,512 111,907 40,474 56,538 28,874 24,305 — 316,610 Watch — 13,836 1,266 702 — 710 — 16,514 Special mention — 211 — 869 — — — 1,080 Substandard 4,149 10,968 4,278 — 1,094 4,545 — 25,034 Total 58,661 136,922 46,018 58,109 29,968 29,560 — 359,238 Other commercial finance Pass 5,886 13,607 26,040 20,458 23,098 40,782 — 129,871 Substandard — 9,538 — — — 20,000 — 29,538 Total 5,886 23,145 26,040 20,458 23,098 60,782 — 159,409 Warehouse finance Pass — — — — — — 294,350 294,350 Special mention — — — — — — 32,500 32,500 Total — — — — — — 326,850 326,850 Total loans and leases Pass 792,936 404,657 203,100 163,965 153,405 127,139 703,727 2,548,929 Watch 54,877 55,259 56,602 19,055 23,976 10,660 249,209 469,638 Special mention 9,820 31,287 16,944 4,211 3,495 3,053 55,444 124,254 Substandard 15,707 46,732 28,345 30,539 12,796 26,800 42,761 203,680 Doubtful 333 584 1,749 960 204 192 — 4,022 Total $ 873,673 $ 538,519 $ 306,740 $ 218,730 $ 193,876 $ 167,844 $ 1,051,141 $ 3,350,523 Past due loans and leases were as follows: (Dollars in thousands) Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases At March 31, 2023 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 $ — $ — $ — $ — $ 24,780 $ 24,780 $ — $ — $ — Term lending 26,127 1,170 6,530 33,827 1,201,626 1,235,453 1,952 10,891 12,843 Asset based lending — — — — 377,965 377,965 — 3,493 3,493 Factoring — — — — 338,884 338,884 — 512 512 Lease financing 3,154 — 2,378 5,532 165,113 170,645 1,807 3,323 5,130 Insurance premium finance 2,741 698 1,871 5,310 432,390 437,700 1,871 — 1,871 SBA/USDA 2,043 2,291 252 4,586 401,026 405,612 — 1,366 1,366 Other commercial finance — — 94 94 166,308 166,402 94 — 94 Commercial finance 34,065 4,159 11,125 49,349 3,083,312 3,132,661 5,724 19,585 25,309 Consumer credit products 2,653 2,248 2,140 7,041 113,698 120,739 2,140 — 2,140 Other consumer finance 608 1,609 1,077 3,294 24,615 27,909 1,077 — 1,077 Consumer finance 3,261 3,857 3,217 10,335 138,313 148,648 3,217 — 3,217 Tax services 639 — — 639 60,914 61,553 — — — Warehouse finance — — — — 377,036 377,036 — — — Total loans and leases held for investment 37,965 8,016 14,342 60,323 3,659,575 3,719,898 8,941 19,585 28,526 Total loans and leases $ 37,965 $ 8,016 $ 14,342 $ 60,323 $ 3,684,355 $ 3,744,678 $ 8,941 $ 19,585 $ 28,526 (Dollars in thousands) Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases At September 30, 2022 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 $ — $ — $ — $ — $ 21,071 $ 21,071 $ — $ — $ — Term lending 14,066 2,576 4,458 21,100 1,069,189 1,090,289 2,035 7,576 9,611 Asset based lending — — 68 68 351,628 351,696 39 29 68 Factoring — — — — 372,595 372,595 — 569 569 Lease financing 8,265 2,253 1,714 12,232 198,460 210,692 440 3,750 4,190 Insurance premium finance 2,550 1,379 1,628 5,557 474,197 479,754 1,628 — 1,628 SBA/USDA — — — — 359,238 359,238 — 1,451 1,451 Other commercial finance — — — — 159,409 159,409 — — — Commercial finance 24,881 6,208 7,868 38,957 2,984,716 3,023,673 4,142 13,375 17,517 Consumer credit products 3,209 2,558 2,669 8,436 135,917 144,353 2,669 — 2,669 Other consumer finance 113 51 124 288 25,018 25,306 124 — 124 Consumer finance 3,322 2,609 2,793 8,724 160,935 169,659 2,793 — 2,793 Tax services — — 8,873 8,873 225 9,098 8,873 — 8,873 Warehouse finance — — — — 326,850 326,850 — — — Total loans and leases held for investment 28,203 8,817 19,534 56,554 3,472,726 3,529,280 15,808 13,375 29,183 Total loans and leases $ 28,203 $ 8,817 $ 19,534 $ 56,554 $ 3,493,797 $ 3,550,351 $ 15,808 $ 13,375 $ 29,183 Nonaccrual loans and leases by year of origination were as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL At March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 103 $ 5,123 $ 2,507 $ 2,351 $ 739 $ 68 $ — $ 10,891 $ 2,370 Asset based lending — — — — — — 3,493 3,493 — Factoring — — — — — — 512 512 — Lease financing — — 609 891 1,681 142 — 3,323 645 SBA/USDA — 1,114 — — — 252 — 1,366 1,114 Commercial finance 103 6,237 3,116 3,242 2,420 462 4,005 19,585 4,129 Total nonaccrual loans and leases $ 103 $ 6,237 $ 3,116 $ 3,242 $ 2,420 $ 462 $ 4,005 $ 19,585 $ 4,129 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending $ 251 $ 1,110 $ 1,964 $ 989 $ 3,096 $ 166 $ — $ 7,576 $ 2,885 Asset based lending — — — — — — 29 29 — Factoring — — — — — — 569 569 550 Lease financing 977 310 2,442 13 8 — — 3,750 — SBA/USDA — — 1,199 — — 252 — 1,451 1,199 Commercial finance 1,228 1,420 5,605 1,002 3,104 418 598 13,375 4,634 Total nonaccrual loans and leases $ 1,228 $ 1,420 $ 5,605 $ 1,002 $ 3,104 $ 418 $ 598 $ 13,375 $ 4,634 Loans and leases that are 90 days or more delinquent and accruing by year of origination were as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 1,346 $ 35 $ 132 $ 211 $ 40 $ 188 $ — $ 1,952 Lease financing 90 468 953 198 30 68 — 1,807 Insurance premium finance — 1,849 10 8 4 — — 1,871 Other commercial finance — — — — — 94 — 94 Commercial finance 1,436 2,352 1,095 417 74 350 — 5,724 Consumer credit products 174 1,437 404 92 30 3 — 2,140 Other consumer finance 1,032 — — — — — 45 1,077 Consumer finance 1,206 1,437 404 92 30 3 45 3,217 Total 90 days or more delinquent and accruing $ 2,642 $ 3,789 $ 1,499 $ 509 $ 104 $ 353 $ 45 $ 8,941 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending $ 207 $ 720 $ 716 $ 130 $ 70 $ 192 $ — $ 2,035 Asset based lending — — — — — — 39 39 Lease financing 8 158 98 131 45 — — 440 Insurance premium finance 1,513 110 5 — — — — 1,628 Commercial finance 1,728 988 819 261 115 192 39 4,142 Consumer credit products 2,123 481 42 23 — — — 2,669 Other consumer finance — 124 — — — — — 124 Consumer finance 2,123 605 42 23 — — — 2,793 Tax services 8,873 — — — — — — 8,873 Total 90 days or more delinquent and accruing $ 12,724 $ 1,593 $ 861 $ 284 $ 115 $ 192 $ 39 $ 15,808 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. The following table provides the average recorded investment in nonaccrual loans and leases: Three Months Ended March 31, Six Months Ended March 31, (Dollars in thousands) 2023 2022 2022 2021 Term lending $ 9,758 $ 10,688 $ 9,277 $ 12,305 Asset based lending 5,292 5,993 4,782 5,002 Factoring 523 9,791 615 11,019 Lease financing 3,627 3,020 3,625 3,027 SBA/USDA 1,379 1,464 1,400 840 Commercial finance 20,579 30,956 19,699 32,193 Total loans and leases $ 20,579 $ 30,956 $ 19,699 $ 32,193 The recognized interest income on the Company's nonaccrual loans and leases for the three and six months ended March 31, 2023 and 2022 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. No loans were modified in a TDR during the three months ended March 31, 2023. There were $0.2 million of commercial finance loans and $0.2 million of consumer finance loans that were modified in a TDR during the three months ended March 31, 2022, all of which were modified to extend the term of the loan. During the six months ended March 31, 2023, there were no loans that were modified in a TDR. There were $10.3 million of commercial finance loans and $0.2 million of consumer finance loans that were modified in a TDR during the six months ended March 31, 2022, all of which were modified to extend the term of the loan. During the three months ended March 31, 2023, there was an immaterial amount of commercial finance loans that were modified in a TDR within the previous 12 months and for which there was a payment default. During the three months ended March 31, 2022, the Company had $0.3 million of commercial finance loans and $0.3 million of consumer finance loans that were modified in a TDR with the previous 12 months and for which there was a payment default. During the six months ended March 31, 2023, the Company had $0.1 million of commercial finance loans that were modified in a TDR within the previous 12 months and for which there was a payment default. During the six months ended March 31, 2022, the Company had $2.6 million of commercial finance loans and $0.8 million of consumer finance loans that were modified in a TDR within the previous 12 months and for which there was a payment default. TDR net charge-offs and the impact of TDRs on the Company's allowance for credit losses were insignificant during the six months ended March 31, 2023 and March 31, 2022.

EARNINGS PER COMMON SHARE ("EPS

EARNINGS PER COMMON SHARE ("EPS")	6 Months Ended
	Mar. 31, 2023
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 March 31, Six Months Ended March 31, (Dollars in thousands, except per share data) 2023 2022 2023 2022 Basic income per common share: Net income attributable to Pathward Financial, Inc. $ 54,771 $ 49,251 $ 82,613 $ 110,575 Dividends and undistributed earnings allocated to participating securities (841) (815) (1,231) (1,773) Basic net earnings available to common stockholders 53,930 48,436 81,382 108,802 Undistributed earnings allocated to nonvested restricted stockholders 820 791 1,190 1,724 Reallocation of undistributed earnings to nonvested restricted stockholders (818) (791) (1,187) (1,723) Diluted net earnings available to common stockholders $ 53,932 $ 48,436 $ 81,385 $ 108,803 Total weighted-average basic common shares outstanding 27,078,048 29,212,301 27,555,197 29,731,797 Effect of dilutive securities (1) Performance share units 91,521 12,061 77,540 17,035 Total effect of dilutive securities 91,521 12,061 77,540 17,035 Total weighted-average diluted common shares outstanding 27,169,569 29,224,362 27,632,737 29,748,832 Net earnings per common share: Basic earnings per common share $ 1.99 $ 1.66 $ 2.95 $ 3.66 Diluted earnings per common share (2) $ 1.99 $ 1.66 $ 2.95 $ 3.66 (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. (2) Excluded from the computation of diluted earnings per share for the three months ended March 31, 2023 and 2022, respectively, were 422,461 and 491,621 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive. Excluded from the computation of diluted earnings per share for the six months ended March 31, 2023 and 2022, respectively, were 417,012 and 484,457 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive.

RENTAL EQUIPMENT, NET

RENTAL EQUIPMENT, NET	6 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
RENTAL EQUIPMENT, NET	RENTAL EQUIPMENT, NET Rental equipment consists of the following: (Dollars in thousands) March 31, 2023 September 30, 2022 Computers and IT networking equipment $ 20,589 $ 21,669 Motor vehicles and other 121,014 107,648 Other furniture and equipment 35,604 34,254 Solar panels and equipment 137,548 133,765 Total 314,755 297,336 Accumulated depreciation (105,073) (94,355) Unamortized initial direct costs 1,162 1,390 Net book value $ 210,844 $ 204,371 During the quarter, certain solar panels and equipment assets had a change in depreciable life that resulted in additional depreciation expense of $4.8 million occurring during the three-month period ended March 31, 2023. The assets impacted are now carried at their residual value and will not be subject to depreciation going forward. Future minimum lease payments expected to be received for operating leases at March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 20,951 2024 35,326 2025 27,772 2026 19,091 2027 12,569 Thereafter 12,758 Total $ 128,467

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The Company held a total of $309.5 million of goodwill at March 31, 2023. The recorded goodwill is a result of multiple business combinations that occurred from 2015 to 2018. There have been no changes to the carrying amount of goodwill during the six months ended March 31, 2023. The changes in the carrying amount of the Company’s intangible assets were as follows: (Dollars in thousands) Trademark (1) Non-Compete Customer Relationships (2) All Others (3) Total Intangible Assets At September 30, 2022 $ 8,605 $ — $ 12,395 $ 4,691 $ 25,691 Amortization during the period (609) — (1,819) (265) (2,693) At March 31, 2023 $ 7,996 $ — $ 10,576 $ 4,426 $ 22,998 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (6,628) (2,481) (60,594) (5,296) (74,999) Accumulated impairment — (10,918) (218) (11,136) At March 31, 2023 $ 7,996 $ — $ 10,576 $ 4,426 $ 22,998 At September 30, 2021 $ 9,823 $ 40 $ 17,868 $ 5,417 $ 33,148 Acquisitions during the period — — — 1 1 Amortization during the period (526) (40) (2,829) (262) (3,657) Write-offs during the period — — — (202) (202) At March 31, 2022 $ 9,297 $ — $ 15,039 $ 4,954 $ 29,290 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (5,327) (2,481) (56,801) (4,768) (69,377) Accumulated impairment — — (10,248) (218) (10,466) At March 31, 2022 $ 9,297 $ — $ 15,039 $ 4,954 $ 29,290 (1) Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods. (2) Book amortization period of 10-30 years. Amortized using the accelerated method. (3) 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 six months of fiscal 2023 and subsequent fiscal years at March 31, 2023 was as follows: (Dollars in thousands) Remaining in 2023 $ 2,250 2024 4,128 2025 3,566 2026 3,220 2027 2,574 Thereafter 7,260 Total anticipated intangible amortization $ 22,998 There were no impairments to intangible assets during the six months ended March 31, 2023 and 2022. Intangible impairment 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	6 Months Ended
	Mar. 31, 2023
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 March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 2,045 2024 3,913 2025 3,718 2026 3,195 2027 3,092 Thereafter 18,639 Total undiscounted future minimum lease payments 34,602 Discount (4,169) Total operating lease liabilities $ 30,433 The weighted-average discount rate and remaining lease term for operating leases at March 31, 2023 were as follows: Weighted-average discount rate 2.36 % Weighted-average remaining lease term (years) 9.98 The components of total lease costs for operating leases were as follows: Three Months Ended March 31, Six Months Ended March 31, (Dollars in thousands) 2023 2022 2023 2022 Lease expense $ 982 $ 1,119 $ 1,996 $ 2,256 Short-term and variable lease cost 42 40 84 75 Sublease income (339) (355) (672) (531) Total lease cost for operating leases $ 685 $ 804 $ 1,408 $ 1,800

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Mar. 31, 2023
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Repurchase of Common Stock The Company's Board of Directors authorized the September 3, 2021 share repurchase program to repurchase up to 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 six months ended March 31, 2023, and 2022, the Company repurchased 1,826,694 and 2,447,699 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 March 31, 2023, 2,468,283 shares of common stock remained available for repurchase. For the six months ended March 31, 2023, and 2022, the Company also repurchased 59,626 and 64,536 shares, or $2.1 million and $3.7 million of common stock, respectively, in settlement of employee tax withholding obligations due upon the vesting of restricted stock. Retirement of Treasury Stock The Company accounts for the retirement of repurchased shares, including treasury stock, 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. The Company retired zero shares of common stock held in treasury during the six months ended March 31, 2023 and 2022, respectively.

STOCK COMPENSATION

STOCK COMPENSATION	6 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION The Company maintains the Pathward Financial, 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 six months ended March 31, 2023. There were no options granted, exercised, or forfeited under this plan during the six months ended March 31, 2023. (Dollars in thousands, except per share data) Number of Shares Weighted Average Fair Value at Grant Nonvested shares outstanding, September 30, 2022 474,348 $ 36.52 Granted 160,881 38.95 Vested (209,440) 36.59 Forfeited or expired (6,958) 42.55 Nonvested shares outstanding, March 31, 2023 418,831 $ 37.31 Performance share units outstanding, September 30, 2022 96,689 $ 42.59 Granted (1) 59,115 38.94 Vested — — Forfeited or expired — — Performance share units outstanding, March 31, 2023 155,804 $ 41.20 (1) The number of PSUs granted reflects the target number of PSUs able to be earned under a given award. At March 31, 2023, stock-based compensation expense not yet recognized in income totaled $10.2 million, which is expected to be recognized over a weighted average remaining period of 1.53 years.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company recorded an income tax expense of $15.8 million for the six months ended March 31, 2023, resulting in an effective tax rate of 15.83%, compared to an income tax expense of $22.3 million, or an effective tax rate of 16.66%, for the six months ended March 31, 2022. 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 2023. The Company's effective tax rate in the future will depend in part on actual investment tax credits generated from qualified renewable energy property. The table below compares the income tax expense components for the periods presented. Six Months Ended March 31, (Dollars in thousands) 2023 2022 Provision at statutory rate $ 20,657 $ 27,899 Tax-exempt income (398) (362) State income taxes 4,285 5,543 Interim period effective rate adjustment (483) (3,870) Tax credit investments, net - federal (7,916) (5,978) Research tax credit (805) (355) IRC 162(m) nondeductible compensation 576 505 Other, net (163) (1,104) Income tax expense $ 15,753 $ 22,278 Effective tax rate 15.83 % 16.66 %

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	6 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS Topic 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 March 31, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income (1) $ 41,418 $ 30,156 $ 46,758 $ 44,879 $ 13,229 $ 8,765 $ 101,405 $ 83,800 Noninterest income: Refund transfer product fees 30,205 27,805 — — — — 30,205 27,805 Refund advance fee income (1) 37,995 39,299 — — — — 37,995 39,299 Card and deposit fees 41,828 26,270 252 244 7 6 42,087 26,520 Rental income (1) — — 12,737 11,225 203 150 12,940 11,375 Gain (loss) on sale of securities (1) — — — — 82 260 82 260 Gain (loss) on sale of other (1) — — (748) 1,229 — (603) (748) 626 Other income (1) 1,748 1,387 1,935 2,839 794 (345) 4,477 3,881 Total noninterest income 111,776 94,761 14,176 15,537 1,086 (532) 127,038 109,766 Revenue $ 153,194 $ 124,917 $ 60,934 $ 60,416 $ 14,315 $ 8,233 $ 228,443 $ 193,566 Six Months Ended March 31, Net interest income (1) $ 75,690 $ 56,427 $ 89,082 $ 89,805 $ 20,690 $ 9,181 $ 185,462 $ 155,413 Noninterest income: Refund transfer product fees 30,882 28,384 — — — — 30,882 28,384 Refund advance fee income (1) 38,612 40,532 — — — — 38,612 40,532 Card and deposit fees 79,280 51,402 513 475 12 12 79,805 51,889 Rental income (1) — — 25,252 22,302 396 150 25,648 22,452 Gain (loss) on sale of securities (1) — — — — 82 397 82 397 Gain on sale of trademarks — — — — 10,000 50,000 10,000 50,000 Gain (loss) on sale of other (1) — — (246) 6,093 — (8,932) (246) (2,839) Other income (1) 2,541 2,152 3,019 5,624 2,472 (2,234) 8,032 5,542 Total noninterest income 151,315 122,470 28,538 34,494 12,962 39,393 192,815 196,357 Revenue $ 227,005 $ 178,897 $ 117,620 $ 124,299 $ 33,652 $ 48,574 $ 378,277 $ 351,770 (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 Banking as a Service ("BaaS") business line and reflect product fees offered by the Company through third-party tax preparers and tax preparation software providers where the Company acts as the partnering financial institution. A refund transfer allows a taxpayer to pay tax preparation and filing fees directly from their federal or state government tax refund, with the remainder of the refund being disbursed in accordance with the terms and conditions of the taxpayer agreement, which may include satisfaction of other disbursement obligations before going directly to the taxpayer via check, direct deposit, or prepaid card. Refund transfer fees are recognized by the Company immediately after the taxpayer's refund has been disbursed in accordance with the contract and is based on standalone pricing included within the terms and conditions. Certain expenses to tax preparation software providers are netted with refund transfer fee income as the Company is considered the agent in these contractual relationships. All refund transfer fees are recorded within the Consumer reporting segment. Card and Deposit Fees. Card fees relate to the BaaS business line and consists of income from prepaid cards and merchant services, including interchange fees from prepaid cards processed through card association networks, merchant services and other card related services. Interchange rates are generally set by card association networks based on transaction volume and other factors. Since interchange fees are generated by cardholder activity, the Company recognizes the income as transactions occur. Fee income for merchant services and other card related services reflect account management and transaction fees charged to merchants for processing card association network transactions. The associated income is recognized as transactions occur or as services are performed. For the Company's internally managed prepaid card programs, fees are based on standalone pricing within the terms and conditions of the cardholder agreement. The Company is considered the principal of these relationships resulting in all fee income being presented on a gross basis within the Condensed Consolidated Statement of Operations. For the Company's sponsorship prepaid card programs where a third-party is considered the Program Manager, the fees are based on standalone pricing within the terms and conditions of the Program Agreement. For these relationships, the Company is considered the agent and certain expenses with the Program Manager, networks and associations are netted with card fee revenue. All card fee income is included in the Consumer reporting segment. Deposit fees relate to the BaaS and Commercial Finance business lines and consist of income from banking and deposit-related services, including account services, overdraft protection, and wire transfers. Fee income for account services is recognized over the course of the month as the performance obligation is satisfied. Fee income for overdraft protection and wire transfers is recognized point in time when such event occurs. For BaaS, the fees for account services and overdraft protection are based on standalone pricing within the terms and conditions of the Program Agreement with the sponsorship partner. For these relationships, the Company is considered the agent and certain expenses with the partner are netted with deposit fee revenue. For Commercial Finance, fees for wire transfers are based on standalone pricing within the terms and conditions of the customer deposit agreement. Bank and deposit fees for the BaaS and Commercial Finance business lines are included in the Consumer and Commercial reporting segments, respectively. Also included within Card and Deposit Fees for the Consumer reporting segment are servicing fees the Company recognizes for custodial off-balance sheet deposits. This fee income is for services the Bank performs to maintain records of cardholder funds placed at one or more third-party banks insured by the FDIC. The servicing fee is typically reflective of the effective federal funds rate ("EFFR").

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Mar. 31, 2023
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 BaaS business line is reported in the Consumer segment. The Commercial Finance business line is reported in the Commercial segment. The Corporate Services/Other segment includes certain shared services as well as treasury related functions such as the investment portfolio, warehouse finance, wholesale deposits and borrowings. The following tables present segment data for the Company: (Dollars in thousands) Consumer Commercial Corporate Services/Other Total Three Months Ended March 31, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income $ 41,418 $ 30,156 $ 46,758 $ 44,879 $ 13,229 $ 8,765 $ 101,405 $ 83,800 Provision for credit losses 31,654 29,685 5,012 2,205 97 412 36,763 32,302 Noninterest income (loss) 111,776 94,761 14,176 15,537 1,086 (532) 127,038 109,766 Noninterest expense 49,910 29,892 38,846 31,457 38,380 41,811 127,136 103,160 Income (loss) before income tax expense 71,630 65,340 17,076 26,754 (24,162) (33,990) 64,544 58,104 Total assets 361,528 456,335 3,581,677 3,355,196 2,925,051 3,075,708 6,868,256 6,887,239 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,744,278 5,693,063 9,313 6,882 149,105 129,941 5,902,696 5,829,886 Six Months Ended March 31, Net interest income $ 75,690 $ 56,427 $ 89,082 $ 89,805 $ 20,690 $ 9,181 $ 185,462 $ 155,413 Provision (reversal of) for credit losses 34,894 30,946 11,595 13,797 50 (12,255) 46,539 32,488 Noninterest income 151,315 122,470 28,538 34,494 12,962 39,393 192,815 196,357 Noninterest expense 84,404 49,553 71,595 64,504 76,196 71,539 232,195 185,596 Income (loss) before income tax expense 107,707 98,398 34,430 45,998 (42,594) (10,710) 99,543 133,686 Total assets 361,528 456,335 3,581,677 3,355,196 2,925,051 3,075,708 6,868,256 6,887,239 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,744,278 5,693,063 9,313 6,882 149,105 129,941 5,902,696 5,829,886

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Mar. 31, 2023
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. At March 31, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 18,750 $ — $ 18,750 $ — SBA securities 94,248 — 94,248 — Obligations of states and political subdivisions 2,357 — 2,357 — Non-bank qualified obligations of states and political subdivisions 249,493 — 249,493 — Asset-backed securities 126,704 — 126,704 — Mortgage-backed securities 1,334,011 — 1,334,011 — Total debt securities AFS $ 1,825,563 $ — $ 1,825,563 $ — Common equities and mutual funds (1) $ 3,545 $ 3,545 $ — $ — Non-marketable equity securities (2) $ 7,749 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at March 31, 2023. (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. At September 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 22,187 $ — $ 22,187 $ — SBA securities 97,768 — 97,768 — Obligations of states and political subdivisions 2,344 — 2,344 — Non-bank qualified obligations of states and political subdivisions 263,783 — 263,783 — Asset-backed securities 147,790 — 147,790 — Mortgage-backed securities 1,348,997 — 1,348,997 — Total debt securities AFS $ 1,882,869 $ — $ 1,882,869 $ — Common equities and mutual funds (1) $ 2,874 $ 2,874 $ — $ — Non-marketable equity securities (2) $ 7,212 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Consolidated Statements of Financial Condition at September 30, 2022. (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. 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 the internal estimates and/or assessment provided by third-party appraisers and the valuation relies on discount rates ranging from 4%% to 62%. 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: At March 31, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 625 $ — $ — $ 625 Total loans and leases, net individually evaluated for credit loss 625 — — 625 Total $ 625 $ — $ — $ 625 At September 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 1,575 $ — $ — $ 1,575 Total loans and leases, net individually evaluated for credit loss 1,575 — — 1,575 Foreclosed assets, net 1 — — 1 Total $ 1,576 $ — $ — $ 1,576 Quantitative Information About Level 3 Fair Value Measurements (Dollars in thousands) Fair Value at March 31, 2023 Fair Value at September 30, 2022 Valuation Unobservable Input Range of Inputs Loans and leases, net individually evaluated for credit loss $ 625 $ 1,575 Market approach Appraised values (1) 4% - 62% (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 62%. 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 March 31, 2023 and September 30, 2022 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 March 31, 2023 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 432,598 $ 432,598 $ 432,598 $ — $ — Debt securities available for sale 1,825,563 1,825,563 — 1,825,563 — Debt securities held to maturity 38,713 35,028 — 35,028 — Common equities and mutual funds (1) 3,545 3,545 3,545 — — Non-marketable equity securities (1)(2) 22,563 22,563 — 14,814 — Loans held for sale 24,780 24,780 — 24,780 — Loans and leases 3,719,898 3,710,718 — — 3,710,718 Federal Reserve Bank and Federal Home Loan Bank stocks 29,387 29,387 — 29,387 — Accrued interest receivable 22,434 22,434 22,434 — — Financial liabilities Deposits 5,902,696 5,902,526 5,896,367 6,159 — Overnight federal funds purchased 43,000 43,000 43,000 — — Other short- and long-term borrowings 34,543 32,961 — 32,961 — Accrued interest payable 204 204 204 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at March 31, 2023. (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, 2022 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 388,038 $ 388,038 $ 388,038 $ — $ — Debt securities available for sale 1,882,869 1,882,869 — 1,882,869 — Debt securities held to maturity 41,682 38,171 — 38,171 — Common equities and mutual funds( 1) 2,874 2,874 2,874 — — Non-marketable equity securities (1)(2) 22,526 22,526 — 15,314 — Loans held for sale 21,071 21,071 — 21,071 — Loans and leases 3,529,280 3,525,803 — — 3,525,803 Federal Reserve Bank and Federal Home Loan Bank stocks 28,812 28,812 — 28,812 — Accrued interest receivable 17,979 17,979 17,979 — — Financial liabilities Deposits 5,866,037 5,865,854 5,858,283 7,571 — Other short- and long-term borrowings 36,028 35,986 — 35,986 — Accrued interest payable 192 192 192 — — (1) Equity securities at fair value are included within other assets on the Consolidated Statements of Financial Condition at September 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSManagement has evaluated subsequent events that occurred after March 31, 2023. During this period, up to the filing date of this Quarterly Report on Form 10-Q, management did not identify any material subsequent events that would require recognition or disclosure in our Condensed Consolidated Financial Statements as of or for the quarter ended March 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") (Policies)	6 Months Ended
	Mar. 31, 2023
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, 2022 remain substantially unchanged. The following ASU became effective for the Company on October 1, 2022, and did not have a material impact on the Company’s significant accounting policies or Condensed Consolidated Financial Statements: – ASU 2021-05, Leases (Topic 842): Lessors - Certain Leases with Variable Lease Payments.

SECURITIES (Tables)

SECURITIES (Tables)	6 Months Ended
	Mar. 31, 2023
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. (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair Debt Securities AFS At March 31, 2023 Corporate securities $ 25,000 $ — $ (6,250) $ 18,750 SBA securities 99,670 — (5,422) 94,248 Obligations of states and political subdivisions 2,436 — (79) 2,357 Non-bank qualified obligations of states and political subdivisions 277,767 37 (28,311) 249,493 Asset-backed securities 136,028 — (9,324) 126,704 Mortgage-backed securities 1,534,356 — (200,345) 1,334,011 Total debt securities AFS $ 2,075,257 $ 37 $ (249,731) $ 1,825,563 At September 30, 2022 Corporate securities $ 25,000 $ — $ (2,813) $ 22,187 SBA securities 105,238 — (7,470) 97,768 Obligations of states and political subdivisions 2,469 — (125) 2,344 Non-bank qualified obligations of states and political subdivisions 290,754 — (26,971) 263,783 Asset-backed securities 160,806 — (13,016) 147,790 Mortgage-backed securities 1,581,452 — (232,455) 1,348,997 Total debt securities AFS $ 2,165,719 $ — $ (282,850) $ 1,882,869 Debt Securities HTM At March 31, 2023 Non-bank qualified obligations of states and political subdivisions $ 36,407 $ — $ (3,474) $ 32,933 Mortgage-backed securities 2,306 — (211) 2,095 Total debt securities HTM $ 38,713 $ — $ (3,685) $ 35,028 At September 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 39,093 $ — $ (3,190) $ 35,903 Mortgage-backed securities 2,589 — (321) 2,268 Total debt securities HTM $ 41,682 $ — $ (3,511) $ 38,171
Securities Held to Maturity
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 March 31, 2023 Corporate securities $ — $ — $ 18,750 $ (6,250) $ 18,750 $ (6,250) SBA securities 41,231 (1,166) 53,016 (4,256) 94,247 (5,422) Obligations of state and political subdivisions — — 2,357 (79) 2,357 (79) Non-bank qualified obligations of states and political subdivisions 65,300 (4,118) 183,201 (24,193) 248,501 (28,311) Asset-backed securities — — 126,704 (9,324) 126,704 (9,324) Mortgage-backed securities 296,523 (14,199) 1,037,488 (186,146) 1,334,011 (200,345) Total debt securities AFS $ 403,054 $ (19,483) $ 1,421,516 $ (230,248) $ 1,824,570 $ (249,731) At September 30, 2022 Corporate securities $ — $ — $ 22,187 $ (2,813) $ 22,187 $ (2,813) SBA securities 97,767 (7,470) — — 97,767 (7,470) Obligations of state and political subdivisions 2,345 (125) — — 2,345 (125) Non-bank qualified obligations of states and political subdivisions 195,816 (19,743) 67,967 (7,228) 263,783 (26,971) Asset-backed securities 64,886 (1,838) 82,904 (11,178) 147,790 (13,016) Mortgage-backed securities 816,657 (106,583) 532,340 (125,872) 1,348,997 (232,455) Total debt securities AFS $ 1,177,471 $ (135,759) $ 705,398 $ (147,091) $ 1,882,869 $ (282,850) Debt Securities HTM At March 31, 2023 Non-bank qualified obligations of states and political subdivisions $ — $ — $ 32,934 $ (3,474) $ 32,934 $ (3,474) Mortgage-backed securities — — 2,096 (211) 2,096 (211) Total debt securities HTM $ — $ — $ 35,030 $ (3,685) $ 35,030 $ (3,685) At September 30, 2022 Non-bank qualified obligations of states and political subdivisions $ 3,984 $ (300) $ 31,919 $ (2,890) $ 35,903 $ (3,190) Mortgage-backed securities 2,268 (321) — — 2,268 (321) Total debt securities HTM $ 6,252 $ (621) $ 31,919 $ (2890) $ 38,171 $ (3,511)
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 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 Small Business Administration ("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 March 31, 2023 At September 30, 2022 Securities AFS at Fair Value Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 3,785 $ 3,728 $ 718 $ 715 Due after one year through five years 5,830 5,468 9,921 9,395 Due after five years through ten years 86,540 76,745 89,921 81,819 Due after ten years 444,746 405,611 483,707 441,943 540,901 491,552 584,267 533,872 Mortgage-backed securities 1,534,356 1,334,011 1,581,452 1,348,997 Total securities AFS, at fair value $ 2,075,257 $ 1,825,563 $ 2,165,719 $ 1,882,869 Securities HTM at Fair Value Due after ten years $ 36,407 $ 32,933 $ 39,093 $ 35,903 36,407 32,933 39,093 35,903 Mortgage-backed securities 2,306 2,095 2,589 2,268 Total securities HTM, at cost $ 38,713 $ 35,028 $ 41,682 $ 38,171

LOANS AND LEASES, NET (Tables)

LOANS AND LEASES, NET (Tables)	6 Months Ended
	Mar. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
Schedule of Loans Receivable	Loans and leases consist of the following: (Dollars in thousands) March 31, 2023 September 30, 2022 Term lending $ 1,235,453 $ 1,090,289 Asset based lending 377,965 351,696 Factoring 338,884 372,595 Lease financing 170,645 210,692 Insurance premium finance 437,700 479,754 SBA/USDA 405,612 359,238 Other commercial finance 166,402 159,409 Commercial finance 3,132,661 3,023,673 Consumer credit products 120,739 144,353 Other consumer finance 27,909 25,306 Consumer finance 148,648 169,659 Tax services 61,553 9,098 Warehouse finance 377,036 326,850 Total loans and leases 3,719,898 3,529,280 Net deferred loan origination costs 5,718 7,025 Total gross loans and leases 3,725,616 3,536,305 Allowance for credit losses (84,304) (45,947) Total loans and leases, net $ 3,641,312 $ 3,490,358
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 March 31, Six Months Ended March 31, (Dollars in thousands) 2023 2022 2023 2022 Loans Purchased Loans held for investment: Commercial finance $ — $ 1,378 $ — $ 3,098 Warehouse finance 120,185 29,822 187,834 85,815 Total purchases $ 120,185 $ 31,200 $ 187,834 $ 88,913 Loans Sold Loans held for sale: Commercial finance $ 294 $ 14,090 $ 1,149 $ 47,113 Consumer finance 201,199 147,163 603,214 523,607 Community banking — — — 153,222 Loans held for investment: Commercial finance — 15,549 — 15,549 Community banking — — — 30,235 Total sales $ 201,493 $ 176,802 $ 604,363 $ 769,726
Sales-type Lease, Lease Income	The net investment in direct financing and sales-type leases was comprised of the following: (Dollars in thousands) March 31, 2023 September 30, 2022 Carrying amount $ 173,621 $ 216,880 Unguaranteed residual assets 11,849 13,037 Unamortized initial direct costs 202 295 Unearned income (14,825) (19,225) Total net investment in direct financing and sales-type leases $ 170,847 $ 210,987
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 March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 43,358 2024 67,521 2025 37,603 2026 15,265 2027 7,418 Thereafter 2,456 Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 173,621 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 173,621
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 March 31, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 26,752 $ 3,974 $ (2,705) $ 394 $ 28,415 Asset based lending 3,903 51 (2,873) — 1,081 Factoring 5,674 (40) (62) 16 5,588 Lease financing 5,238 (183) (607) 101 4,549 Insurance premium finance 1,261 155 (224) 71 1,263 SBA/USDA 2,632 2 — 6 2,640 Other commercial finance 3,356 976 — — 4,332 Commercial finance 48,816 4,935 (6,471) 588 47,868 Consumer credit products 1,263 (44) — — 1,219 Other consumer finance 1,624 276 (154) — 1,746 Consumer finance 2,887 232 (154) — 2,965 Tax services 609 31,422 — 1,063 33,094 Warehouse finance 280 97 — — 377 Total loans and leases 52,592 36,686 (6,625) 1,651 84,304 Unfunded commitments (1) 279 77 — — 356 Total $ 52,871 $ 36,763 $ (6,625) $ 1,651 $ 84,660 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Three Months Ended March 31, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) (2) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 26,722 $ 1,954 $ (1,822) $ 714 $ 27,568 Asset based lending 2,758 (175) — — 2,583 Factoring 15,242 823 (9,590) 51 6,526 Lease financing 6,857 (395) (95) 104 6,471 Insurance premium finance 1,044 59 (106) 60 1,057 SBA/USDA 2,996 (53) — — 2,943 Other commercial finance 1,349 (152) — — 1,197 Commercial finance 56,968 2,061 (11,613) 929 48,345 Consumer credit products 1,627 (6) — — 1,621 Other consumer finance 6,960 1,157 (802) 73 7,388 Consumer finance 8,587 1,151 (802) 73 9,009 Tax services 1,601 28,972 — 184 30,757 Warehouse finance 467 (26) — — 441 Community banking — (2) — 2 — Total loans and leases 67,623 32,156 (12,415) 1,188 88,552 Unfunded commitments (1) 405 146 — — 551 Total $ 68,028 $ 32,302 $ (12,415) $ 1,188 $ 89,103 (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. Six Months Ended March 31, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 24,621 $ 7,645 $ (4,522) $ 671 $ 28,415 Asset based lending 1,050 2,904 (2,873) — 1,081 Factoring 6,556 (804) (183) 19 5,588 Lease financing 5,902 (621) (1,013) 281 4,549 Insurance premium finance 1,450 108 (409) 114 1,263 SBA/USDA 3,263 (649) — 26 2,640 Other commercial finance 1,310 3,022 — — 4,332 Commercial finance 44,152 11,605 (9,000) 1,111 47,868 Consumer credit products 1,400 (181) — — 1,219 Other consumer finance 63 2,016 (333) — 1,746 Consumer finance 1,463 1,835 (333) — 2,965 Tax services 5 33,059 (1,731) 1,761 33,094 Warehouse finance 327 50 — — 377 Total loans and leases 45,947 46,549 (11,064) 2,872 84,304 Unfunded commitments (1) 366 (10) — — 356 Total $ 46,313 $ 46,539 $ (11,064) $ 2,872 $ 84,660 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Six Months Ended March 31, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 29,351 $ 1,095 $ (3,906) $ 1,028 $ 27,568 Asset based lending 1,726 736 (16) 137 2,583 Factoring 3,997 13,324 (10,864) 69 6,526 Lease financing 7,629 (1,217) (112) 171 6,471 Insurance premium finance 1,394 (211) (283) 157 1,057 SBA/USDA 2,978 180 (217) 2 2,943 Other commercial finance 1,168 29 — — 1,197 Commercial finance 48,243 13,936 (15,398) 1,564 48,345 Consumer credit products 1,242 379 — — 1,621 Other consumer finance 6,112 2,718 (1,622) 180 7,388 Consumer finance 7,354 3,097 (1,622) 180 9,009 Tax services 2 28,259 (254) 2,750 30,757 Warehouse finance 420 21 — — 441 Community banking 12,262 (12,686) — 424 — Total loans and leases 68,281 32,627 (17,274) 4,918 88,552 Unfunded commitments (1) 690 (139) — — 551 Total $ 68,971 $ 32,488 $ (17,274) $ 4,918 $ 89,103 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition.
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 March 31, 2023 At September 30, 2022 Term lending $ 2,809 $ 2,885 Factoring — 550 Lease financing 2,284 2,787 SBA/USDA 1,113 1,199 Commercial finance (1) 6,206 7,421 Total $ 6,206 $ 7,421 (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 March 31, Six Months Ended March 31, (Dollars in thousands) 2023 2022 2022 2021 Term lending $ 9,758 $ 10,688 $ 9,277 $ 12,305 Asset based lending 5,292 5,993 4,782 5,002 Factoring 523 9,791 615 11,019 Lease financing 3,627 3,020 3,625 3,027 SBA/USDA 1,379 1,464 1,400 840 Commercial finance 20,579 30,956 19,699 32,193 Total loans and leases $ 20,579 $ 30,956 $ 19,699 $ 32,193
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 March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending Pass $ 327,992 $ 255,383 $ 139,016 $ 94,309 $ 23,151 $ 104,467 $ — $ 944,318 Watch 32,477 45,370 53,429 13,430 7,324 9,780 — 161,810 Special mention 1,226 6,498 20,181 212 1,263 1,120 — 30,500 Substandard 5,986 31,094 21,996 25,660 5,632 4,576 — 94,944 Doubtful — 1,553 1,130 804 307 87 — 3,881 Total 367,681 339,898 235,752 134,415 37,677 120,030 — 1,235,453 Asset based lending Pass — — — — — — 178,436 178,436 Watch — — — — — — 153,311 153,311 Special mention — — — — — — 20,731 20,731 Substandard — — — — — — 24,828 24,828 Doubtful — — — — — — 659 659 Total — — — — — — 377,965 377,965 Factoring Pass — — — — — — 246,196 246,196 Watch — — — — — — 66,221 66,221 Special mention — — — — — — 10,973 10,973 Substandard — — — — — — 15,494 15,494 Total — — — — — — 338,884 338,884 Lease financing Pass 6,352 21,369 23,704 38,157 2,776 4,761 — 97,119 Watch 2,625 11,398 8,506 5,906 5,425 5,509 — 39,369 Special mention — — 805 556 366 53 — 1,780 Substandard — 8,142 5,122 4,400 4,875 8,932 — 31,471 Doubtful — — 521 206 43 136 — 906 Total 8,977 40,909 38,658 49,225 13,485 19,391 — 170,645 Insurance premium finance Pass 363,501 72,407 79 6 — — — 435,993 Watch 221 578 — — — — — 799 Special mention 13 353 — — — — — 366 Substandard 83 213 — — — — — 296 Doubtful — 246 — — — — — 246 Total 363,818 73,797 79 6 — — — 437,700 SBA/USDA Pass 70,249 199,198 31,679 45,386 9,041 17,908 — 373,461 Watch — — — 55 400 2,843 — 3,298 Special mention — — — — 210 — — 210 Substandard 252 1,540 78 7,037 8,489 11,247 — 28,643 Total 70,501 200,738 31,757 52,478 18,140 31,998 — 405,612 Other commercial finance Pass — 18,900 30,637 1,003 10,176 69,598 — 130,314 Watch 1,735 — — — — — — 1,735 Substandard 5,214 478 28,400 — — 261 — 34,353 Total 6,949 19,378 59,037 1,003 10,176 69,859 — 166,402 Warehouse finance Pass — — — — — — 377,036 377,036 Total — — — — — — 377,036 377,036 Total loans and leases Pass 768,094 567,257 225,115 178,861 45,144 196,734 801,668 2,782,873 Watch 37,058 57,346 61,935 19,391 13,149 18,132 219,532 426,543 Special mention 1,239 6,851 20,986 768 1,839 1,173 31,704 64,560 Substandard 11,535 41,467 55,596 37,097 18,996 25,016 40,322 230,029 Doubtful — 1,799 1,651 1,010 350 223 659 5,692 Total $ 817,926 $ 674,720 $ 365,283 $ 237,127 $ 79,478 $ 241,278 $ 1,093,885 $ 3,509,697 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending Pass $ 246,627 $ 240,018 $ 105,170 $ 60,417 $ 89,072 $ 61,229 $ — $ 802,533 Watch 45,539 24,318 45,052 11,698 21,077 9,799 — 157,483 Special mention 9,500 24,885 14,300 2,861 619 242 — 52,407 Substandard 10,627 16,694 12,248 23,266 10,457 2,255 — 75,547 Doubtful 175 407 469 872 204 192 — 2,319 Total 312,468 306,322 177,239 99,114 121,429 73,717 — 1,090,289 Asset based lending Pass — — — — — — 154,494 154,494 Watch — — — — — — 162,990 162,990 Special mention — — — — — — 13,770 13,770 Substandard — — — — — — 20,442 20,442 Total — — — — — — 351,696 351,696 Factoring Pass — — — — — — 254,883 254,883 Watch — — — — — — 86,219 86,219 Special mention — — — — — — 9,174 9,174 Substandard — — — — — — 22,319 22,319 Total — — — — — — 372,595 372,595 Lease financing Pass 7,407 38,818 31,408 26,552 12,361 823 — 117,369 Watch 8,799 17,098 10,284 6,655 2,899 151 — 45,886 Special mention 151 6,151 2,644 481 2,876 2,811 — 15,114 Substandard 825 9,486 11,819 7,273 1,245 — — 30,648 Doubtful 144 163 1,280 88 — — — 1,675 Total 17,326 71,716 57,435 41,049 19,381 3,785 — 210,692 Insurance premium finance Pass 478,504 307 8 — — — — 478,819 Watch 539 7 — — — — — 546 Special mention 169 40 — — — — — 209 Substandard 106 46 — — — — — 152 Doubtful 14 14 — — — — — 28 Total 479,332 414 8 — — — — 479,754 SBA/USDA Pass 54,512 111,907 40,474 56,538 28,874 24,305 — 316,610 Watch — 13,836 1,266 702 — 710 — 16,514 Special mention — 211 — 869 — — — 1,080 Substandard 4,149 10,968 4,278 — 1,094 4,545 — 25,034 Total 58,661 136,922 46,018 58,109 29,968 29,560 — 359,238 Other commercial finance Pass 5,886 13,607 26,040 20,458 23,098 40,782 — 129,871 Substandard — 9,538 — — — 20,000 — 29,538 Total 5,886 23,145 26,040 20,458 23,098 60,782 — 159,409 Warehouse finance Pass — — — — — — 294,350 294,350 Special mention — — — — — — 32,500 32,500 Total — — — — — — 326,850 326,850 Total loans and leases Pass 792,936 404,657 203,100 163,965 153,405 127,139 703,727 2,548,929 Watch 54,877 55,259 56,602 19,055 23,976 10,660 249,209 469,638 Special mention 9,820 31,287 16,944 4,211 3,495 3,053 55,444 124,254 Substandard 15,707 46,732 28,345 30,539 12,796 26,800 42,761 203,680 Doubtful 333 584 1,749 960 204 192 — 4,022 Total $ 873,673 $ 538,519 $ 306,740 $ 218,730 $ 193,876 $ 167,844 $ 1,051,141 $ 3,350,523
Past Due Loans and Leases	Past due loans and leases were as follows: (Dollars in thousands) Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases At March 31, 2023 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 $ — $ — $ — $ — $ 24,780 $ 24,780 $ — $ — $ — Term lending 26,127 1,170 6,530 33,827 1,201,626 1,235,453 1,952 10,891 12,843 Asset based lending — — — — 377,965 377,965 — 3,493 3,493 Factoring — — — — 338,884 338,884 — 512 512 Lease financing 3,154 — 2,378 5,532 165,113 170,645 1,807 3,323 5,130 Insurance premium finance 2,741 698 1,871 5,310 432,390 437,700 1,871 — 1,871 SBA/USDA 2,043 2,291 252 4,586 401,026 405,612 — 1,366 1,366 Other commercial finance — — 94 94 166,308 166,402 94 — 94 Commercial finance 34,065 4,159 11,125 49,349 3,083,312 3,132,661 5,724 19,585 25,309 Consumer credit products 2,653 2,248 2,140 7,041 113,698 120,739 2,140 — 2,140 Other consumer finance 608 1,609 1,077 3,294 24,615 27,909 1,077 — 1,077 Consumer finance 3,261 3,857 3,217 10,335 138,313 148,648 3,217 — 3,217 Tax services 639 — — 639 60,914 61,553 — — — Warehouse finance — — — — 377,036 377,036 — — — Total loans and leases held for investment 37,965 8,016 14,342 60,323 3,659,575 3,719,898 8,941 19,585 28,526 Total loans and leases $ 37,965 $ 8,016 $ 14,342 $ 60,323 $ 3,684,355 $ 3,744,678 $ 8,941 $ 19,585 $ 28,526 (Dollars in thousands) Accruing and Nonaccruing Loans and Leases Nonperforming Loans and Leases At September 30, 2022 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 $ — $ — $ — $ — $ 21,071 $ 21,071 $ — $ — $ — Term lending 14,066 2,576 4,458 21,100 1,069,189 1,090,289 2,035 7,576 9,611 Asset based lending — — 68 68 351,628 351,696 39 29 68 Factoring — — — — 372,595 372,595 — 569 569 Lease financing 8,265 2,253 1,714 12,232 198,460 210,692 440 3,750 4,190 Insurance premium finance 2,550 1,379 1,628 5,557 474,197 479,754 1,628 — 1,628 SBA/USDA — — — — 359,238 359,238 — 1,451 1,451 Other commercial finance — — — — 159,409 159,409 — — — Commercial finance 24,881 6,208 7,868 38,957 2,984,716 3,023,673 4,142 13,375 17,517 Consumer credit products 3,209 2,558 2,669 8,436 135,917 144,353 2,669 — 2,669 Other consumer finance 113 51 124 288 25,018 25,306 124 — 124 Consumer finance 3,322 2,609 2,793 8,724 160,935 169,659 2,793 — 2,793 Tax services — — 8,873 8,873 225 9,098 8,873 — 8,873 Warehouse finance — — — — 326,850 326,850 — — — Total loans and leases held for investment 28,203 8,817 19,534 56,554 3,472,726 3,529,280 15,808 13,375 29,183 Total loans and leases $ 28,203 $ 8,817 $ 19,534 $ 56,554 $ 3,493,797 $ 3,550,351 $ 15,808 $ 13,375 $ 29,183
Financing Receivable, Nonaccrual	Nonaccrual loans and leases by year of origination were as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL At March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 103 $ 5,123 $ 2,507 $ 2,351 $ 739 $ 68 $ — $ 10,891 $ 2,370 Asset based lending — — — — — — 3,493 3,493 — Factoring — — — — — — 512 512 — Lease financing — — 609 891 1,681 142 — 3,323 645 SBA/USDA — 1,114 — — — 252 — 1,366 1,114 Commercial finance 103 6,237 3,116 3,242 2,420 462 4,005 19,585 4,129 Total nonaccrual loans and leases $ 103 $ 6,237 $ 3,116 $ 3,242 $ 2,420 $ 462 $ 4,005 $ 19,585 $ 4,129 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total Nonaccrual with No ACL At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending $ 251 $ 1,110 $ 1,964 $ 989 $ 3,096 $ 166 $ — $ 7,576 $ 2,885 Asset based lending — — — — — — 29 29 — Factoring — — — — — — 569 569 550 Lease financing 977 310 2,442 13 8 — — 3,750 — SBA/USDA — — 1,199 — — 252 — 1,451 1,199 Commercial finance 1,228 1,420 5,605 1,002 3,104 418 598 13,375 4,634 Total nonaccrual loans and leases $ 1,228 $ 1,420 $ 5,605 $ 1,002 $ 3,104 $ 418 $ 598 $ 13,375 $ 4,634 Loans and leases that are 90 days or more delinquent and accruing by year of origination were as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At March 31, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 1,346 $ 35 $ 132 $ 211 $ 40 $ 188 $ — $ 1,952 Lease financing 90 468 953 198 30 68 — 1,807 Insurance premium finance — 1,849 10 8 4 — — 1,871 Other commercial finance — — — — — 94 — 94 Commercial finance 1,436 2,352 1,095 417 74 350 — 5,724 Consumer credit products 174 1,437 404 92 30 3 — 2,140 Other consumer finance 1,032 — — — — — 45 1,077 Consumer finance 1,206 1,437 404 92 30 3 45 3,217 Total 90 days or more delinquent and accruing $ 2,642 $ 3,789 $ 1,499 $ 509 $ 104 $ 353 $ 45 $ 8,941 Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At September 30, 2022 2022 2021 2020 2019 2018 Prior Term lending $ 207 $ 720 $ 716 $ 130 $ 70 $ 192 $ — $ 2,035 Asset based lending — — — — — — 39 39 Lease financing 8 158 98 131 45 — — 440 Insurance premium finance 1,513 110 5 — — — — 1,628 Commercial finance 1,728 988 819 261 115 192 39 4,142 Consumer credit products 2,123 481 42 23 — — — 2,669 Other consumer finance — 124 — — — — — 124 Consumer finance 2,123 605 42 23 — — — 2,793 Tax services 8,873 — — — — — — 8,873 Total 90 days or more delinquent and accruing $ 12,724 $ 1,593 $ 861 $ 284 $ 115 $ 192 $ 39 $ 15,808

EARNINGS PER COMMON SHARE ("E_2

EARNINGS PER COMMON SHARE ("EPS") (Tables)	6 Months Ended
	Mar. 31, 2023
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 March 31, Six Months Ended March 31, (Dollars in thousands, except per share data) 2023 2022 2023 2022 Basic income per common share: Net income attributable to Pathward Financial, Inc. $ 54,771 $ 49,251 $ 82,613 $ 110,575 Dividends and undistributed earnings allocated to participating securities (841) (815) (1,231) (1,773) Basic net earnings available to common stockholders 53,930 48,436 81,382 108,802 Undistributed earnings allocated to nonvested restricted stockholders 820 791 1,190 1,724 Reallocation of undistributed earnings to nonvested restricted stockholders (818) (791) (1,187) (1,723) Diluted net earnings available to common stockholders $ 53,932 $ 48,436 $ 81,385 $ 108,803 Total weighted-average basic common shares outstanding 27,078,048 29,212,301 27,555,197 29,731,797 Effect of dilutive securities (1) Performance share units 91,521 12,061 77,540 17,035 Total effect of dilutive securities 91,521 12,061 77,540 17,035 Total weighted-average diluted common shares outstanding 27,169,569 29,224,362 27,632,737 29,748,832 Net earnings per common share: Basic earnings per common share $ 1.99 $ 1.66 $ 2.95 $ 3.66 Diluted earnings per common share (2) $ 1.99 $ 1.66 $ 2.95 $ 3.66 (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. (2) Excluded from the computation of diluted earnings per share for the three months ended March 31, 2023 and 2022, respectively, were 422,461 and 491,621 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive. Excluded from the computation of diluted earnings per share for the six months ended March 31, 2023 and 2022, respectively, were 417,012 and 484,457 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive.

RENTAL EQUIPMENT, NET (Tables)

RENTAL EQUIPMENT, NET (Tables)	6 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Rental Equipment	Rental equipment consists of the following: (Dollars in thousands) March 31, 2023 September 30, 2022 Computers and IT networking equipment $ 20,589 $ 21,669 Motor vehicles and other 121,014 107,648 Other furniture and equipment 35,604 34,254 Solar panels and equipment 137,548 133,765 Total 314,755 297,336 Accumulated depreciation (105,073) (94,355) Unamortized initial direct costs 1,162 1,390 Net book value $ 210,844 $ 204,371
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments expected to be received for operating leases at March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 20,951 2024 35,326 2025 27,772 2026 19,091 2027 12,569 Thereafter 12,758 Total $ 128,467 Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 2,045 2024 3,913 2025 3,718 2026 3,195 2027 3,092 Thereafter 18,639 Total undiscounted future minimum lease payments 34,602 Discount (4,169) Total operating lease liabilities $ 30,433

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Mar. 31, 2023
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 Customer Relationships (2) All Others (3) Total Intangible Assets At September 30, 2022 $ 8,605 $ — $ 12,395 $ 4,691 $ 25,691 Amortization during the period (609) — (1,819) (265) (2,693) At March 31, 2023 $ 7,996 $ — $ 10,576 $ 4,426 $ 22,998 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (6,628) (2,481) (60,594) (5,296) (74,999) Accumulated impairment — (10,918) (218) (11,136) At March 31, 2023 $ 7,996 $ — $ 10,576 $ 4,426 $ 22,998 At September 30, 2021 $ 9,823 $ 40 $ 17,868 $ 5,417 $ 33,148 Acquisitions during the period — — — 1 1 Amortization during the period (526) (40) (2,829) (262) (3,657) Write-offs during the period — — — (202) (202) At March 31, 2022 $ 9,297 $ — $ 15,039 $ 4,954 $ 29,290 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (5,327) (2,481) (56,801) (4,768) (69,377) Accumulated impairment — — (10,248) (218) (10,466) At March 31, 2022 $ 9,297 $ — $ 15,039 $ 4,954 $ 29,290 (1) Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods. (2) Book amortization period of 10-30 years. Amortized using the accelerated method. (3) 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 six months of fiscal 2023 and subsequent fiscal years at March 31, 2023 was as follows: (Dollars in thousands) Remaining in 2023 $ 2,250 2024 4,128 2025 3,566 2026 3,220 2027 2,574 Thereafter 7,260 Total anticipated intangible amortization $ 22,998

OPERATING LEASE RIGHT-OF-USE _2

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES (Tables)	6 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments expected to be received for operating leases at March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 20,951 2024 35,326 2025 27,772 2026 19,091 2027 12,569 Thereafter 12,758 Total $ 128,467 Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at March 31, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 2,045 2024 3,913 2025 3,718 2026 3,195 2027 3,092 Thereafter 18,639 Total undiscounted future minimum lease payments 34,602 Discount (4,169) Total operating lease liabilities $ 30,433
Weighted-Average Discount Rate and Remaining Lease Term for Operating Leases	The weighted-average discount rate and remaining lease term for operating leases at March 31, 2023 were as follows: Weighted-average discount rate 2.36 % Weighted-average remaining lease term (years) 9.98 The components of total lease costs for operating leases were as follows: Three Months Ended March 31, Six Months Ended March 31, (Dollars in thousands) 2023 2022 2023 2022 Lease expense $ 982 $ 1,119 $ 1,996 $ 2,256 Short-term and variable lease cost 42 40 84 75 Sublease income (339) (355) (672) (531) Total lease cost for operating leases $ 685 $ 804 $ 1,408 $ 1,800

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	6 Months Ended
	Mar. 31, 2023
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 six months ended March 31, 2023. There were no options granted, exercised, or forfeited under this plan during the six months ended March 31, 2023. (Dollars in thousands, except per share data) Number of Shares Weighted Average Fair Value at Grant Nonvested shares outstanding, September 30, 2022 474,348 $ 36.52 Granted 160,881 38.95 Vested (209,440) 36.59 Forfeited or expired (6,958) 42.55 Nonvested shares outstanding, March 31, 2023 418,831 $ 37.31 Performance share units outstanding, September 30, 2022 96,689 $ 42.59 Granted (1) 59,115 38.94 Vested — — Forfeited or expired — — Performance share units outstanding, March 31, 2023 155,804 $ 41.20 (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)	6 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The table below compares the income tax expense components for the periods presented. Six Months Ended March 31, (Dollars in thousands) 2023 2022 Provision at statutory rate $ 20,657 $ 27,899 Tax-exempt income (398) (362) State income taxes 4,285 5,543 Interim period effective rate adjustment (483) (3,870) Tax credit investments, net - federal (7,916) (5,978) Research tax credit (805) (355) IRC 162(m) nondeductible compensation 576 505 Other, net (163) (1,104) Income tax expense $ 15,753 $ 22,278 Effective tax rate 15.83 % 16.66 %

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	6 Months Ended
	Mar. 31, 2023
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 March 31, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income (1) $ 41,418 $ 30,156 $ 46,758 $ 44,879 $ 13,229 $ 8,765 $ 101,405 $ 83,800 Noninterest income: Refund transfer product fees 30,205 27,805 — — — — 30,205 27,805 Refund advance fee income (1) 37,995 39,299 — — — — 37,995 39,299 Card and deposit fees 41,828 26,270 252 244 7 6 42,087 26,520 Rental income (1) — — 12,737 11,225 203 150 12,940 11,375 Gain (loss) on sale of securities (1) — — — — 82 260 82 260 Gain (loss) on sale of other (1) — — (748) 1,229 — (603) (748) 626 Other income (1) 1,748 1,387 1,935 2,839 794 (345) 4,477 3,881 Total noninterest income 111,776 94,761 14,176 15,537 1,086 (532) 127,038 109,766 Revenue $ 153,194 $ 124,917 $ 60,934 $ 60,416 $ 14,315 $ 8,233 $ 228,443 $ 193,566 Six Months Ended March 31, Net interest income (1) $ 75,690 $ 56,427 $ 89,082 $ 89,805 $ 20,690 $ 9,181 $ 185,462 $ 155,413 Noninterest income: Refund transfer product fees 30,882 28,384 — — — — 30,882 28,384 Refund advance fee income (1) 38,612 40,532 — — — — 38,612 40,532 Card and deposit fees 79,280 51,402 513 475 12 12 79,805 51,889 Rental income (1) — — 25,252 22,302 396 150 25,648 22,452 Gain (loss) on sale of securities (1) — — — — 82 397 82 397 Gain on sale of trademarks — — — — 10,000 50,000 10,000 50,000 Gain (loss) on sale of other (1) — — (246) 6,093 — (8,932) (246) (2,839) Other income (1) 2,541 2,152 3,019 5,624 2,472 (2,234) 8,032 5,542 Total noninterest income 151,315 122,470 28,538 34,494 12,962 39,393 192,815 196,357 Revenue $ 227,005 $ 178,897 $ 117,620 $ 124,299 $ 33,652 $ 48,574 $ 378,277 $ 351,770 (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)	6 Months Ended
	Mar. 31, 2023
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 March 31, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income $ 41,418 $ 30,156 $ 46,758 $ 44,879 $ 13,229 $ 8,765 $ 101,405 $ 83,800 Provision for credit losses 31,654 29,685 5,012 2,205 97 412 36,763 32,302 Noninterest income (loss) 111,776 94,761 14,176 15,537 1,086 (532) 127,038 109,766 Noninterest expense 49,910 29,892 38,846 31,457 38,380 41,811 127,136 103,160 Income (loss) before income tax expense 71,630 65,340 17,076 26,754 (24,162) (33,990) 64,544 58,104 Total assets 361,528 456,335 3,581,677 3,355,196 2,925,051 3,075,708 6,868,256 6,887,239 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,744,278 5,693,063 9,313 6,882 149,105 129,941 5,902,696 5,829,886 Six Months Ended March 31, Net interest income $ 75,690 $ 56,427 $ 89,082 $ 89,805 $ 20,690 $ 9,181 $ 185,462 $ 155,413 Provision (reversal of) for credit losses 34,894 30,946 11,595 13,797 50 (12,255) 46,539 32,488 Noninterest income 151,315 122,470 28,538 34,494 12,962 39,393 192,815 196,357 Noninterest expense 84,404 49,553 71,595 64,504 76,196 71,539 232,195 185,596 Income (loss) before income tax expense 107,707 98,398 34,430 45,998 (42,594) (10,710) 99,543 133,686 Total assets 361,528 456,335 3,581,677 3,355,196 2,925,051 3,075,708 6,868,256 6,887,239 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 5,744,278 5,693,063 9,313 6,882 149,105 129,941 5,902,696 5,829,886

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Mar. 31, 2023
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. At March 31, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 18,750 $ — $ 18,750 $ — SBA securities 94,248 — 94,248 — Obligations of states and political subdivisions 2,357 — 2,357 — Non-bank qualified obligations of states and political subdivisions 249,493 — 249,493 — Asset-backed securities 126,704 — 126,704 — Mortgage-backed securities 1,334,011 — 1,334,011 — Total debt securities AFS $ 1,825,563 $ — $ 1,825,563 $ — Common equities and mutual funds (1) $ 3,545 $ 3,545 $ — $ — Non-marketable equity securities (2) $ 7,749 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at March 31, 2023. (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. At September 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 22,187 $ — $ 22,187 $ — SBA securities 97,768 — 97,768 — Obligations of states and political subdivisions 2,344 — 2,344 — Non-bank qualified obligations of states and political subdivisions 263,783 — 263,783 — Asset-backed securities 147,790 — 147,790 — Mortgage-backed securities 1,348,997 — 1,348,997 — Total debt securities AFS $ 1,882,869 $ — $ 1,882,869 $ — Common equities and mutual funds (1) $ 2,874 $ 2,874 $ — $ — Non-marketable equity securities (2) $ 7,212 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Consolidated Statements of Financial Condition at September 30, 2022. (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: At March 31, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 625 $ — $ — $ 625 Total loans and leases, net individually evaluated for credit loss 625 — — 625 Total $ 625 $ — $ — $ 625 At September 30, 2022 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 1,575 $ — $ — $ 1,575 Total loans and leases, net individually evaluated for credit loss 1,575 — — 1,575 Foreclosed assets, net 1 — — 1 Total $ 1,576 $ — $ — $ 1,576
Quantitative Information about Level 3 Fair Value Measurements	Quantitative Information About Level 3 Fair Value Measurements (Dollars in thousands) Fair Value at March 31, 2023 Fair Value at September 30, 2022 Valuation Unobservable Input Range of Inputs Loans and leases, net individually evaluated for credit loss $ 625 $ 1,575 Market approach Appraised values (1) 4% - 62% (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 62%.
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 March 31, 2023 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 432,598 $ 432,598 $ 432,598 $ — $ — Debt securities available for sale 1,825,563 1,825,563 — 1,825,563 — Debt securities held to maturity 38,713 35,028 — 35,028 — Common equities and mutual funds (1) 3,545 3,545 3,545 — — Non-marketable equity securities (1)(2) 22,563 22,563 — 14,814 — Loans held for sale 24,780 24,780 — 24,780 — Loans and leases 3,719,898 3,710,718 — — 3,710,718 Federal Reserve Bank and Federal Home Loan Bank stocks 29,387 29,387 — 29,387 — Accrued interest receivable 22,434 22,434 22,434 — — Financial liabilities Deposits 5,902,696 5,902,526 5,896,367 6,159 — Overnight federal funds purchased 43,000 43,000 43,000 — — Other short- and long-term borrowings 34,543 32,961 — 32,961 — Accrued interest payable 204 204 204 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at March 31, 2023. (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, 2022 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 388,038 $ 388,038 $ 388,038 $ — $ — Debt securities available for sale 1,882,869 1,882,869 — 1,882,869 — Debt securities held to maturity 41,682 38,171 — 38,171 — Common equities and mutual funds( 1) 2,874 2,874 2,874 — — Non-marketable equity securities (1)(2) 22,526 22,526 — 15,314 — Loans held for sale 21,071 21,071 — 21,071 — Loans and leases 3,529,280 3,525,803 — — 3,525,803 Federal Reserve Bank and Federal Home Loan Bank stocks 28,812 28,812 — 28,812 — Accrued interest receivable 17,979 17,979 17,979 — — Financial liabilities Deposits 5,866,037 5,865,854 5,858,283 7,571 — Other short- and long-term borrowings 36,028 35,986 — 35,986 — Accrued interest payable 192 192 192 — — (1) Equity securities at fair value are included within other assets on the Consolidated Statements of Financial Condition at September 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.

SIGNIFICANT EVENTS (Details)

SIGNIFICANT EVENTS (Details) - USD ($) $ in Thousands		6 Months Ended
	Dec. 07, 2021	Mar. 31, 2023	Mar. 31, 2022
Unusual or Infrequent Item, or Both [Line Items]
Proceeds from sale of trademarks		$ 10,000	$ 50,000
Rebranding
Unusual or Infrequent Item, or Both [Line Items]
Cash received in purchase agreement	$ 60,000
Proceeds from sale of trademarks	50,000
Remaining consideration to be paid	$ 10,000

SECURITIES - Available for Sale

SECURITIES - Available for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Available-for-sale debt securities [Abstract]
Amortized Cost	$ 2,075,257	$ 2,165,719
Fair Value	1,825,563	1,882,869
Amortized Cost
Due in one year or less	3,785	718
Due after one year through five years	5,830	9,921
Due after five years through ten years	86,540	89,921
Due after ten years	444,746	483,707
Total	540,901	584,267
Mortgage-backed securities	1,534,356	1,581,452
Fair Value
Due in one year or less	3,728	715
Due after one year through five years	5,468	9,395
Due after five years through ten years	76,745	81,819
Due after ten years	405,611	441,943
Total	491,552	533,872
Mortgage-backed securities	1,334,011	1,348,997
Corporate securities
Available-for-sale debt securities [Abstract]
Amortized Cost	25,000	25,000
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(6,250)	(2,813)
Fair Value	18,750	22,187
LESS THAN 12 MONTHS, Fair Value	0	0
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	0	0
OVER 12 MONTHS, Fair Value	18,750	22,187
OVER 12 MONTHS, Gross Unrealized (Losses)	(6,250)	(2,813)
TOTAL, Fair Value	18,750	22,187
TOTAL, Gross Unrealized (Losses)	(6,250)	(2,813)
SBA securities
Available-for-sale debt securities [Abstract]
Amortized Cost	99,670	105,238
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(5,422)	(7,470)
Fair Value	94,248	97,768
LESS THAN 12 MONTHS, Fair Value	41,231	97,767
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(1,166)	(7,470)
OVER 12 MONTHS, Fair Value	53,016	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(4,256)	0
TOTAL, Fair Value	94,247	97,767
TOTAL, Gross Unrealized (Losses)	(5,422)	(7,470)
Obligations of states and political subdivisions
Available-for-sale debt securities [Abstract]
Amortized Cost	2,436	2,469
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(79)	(125)
Fair Value	2,357	2,344
LESS THAN 12 MONTHS, Fair Value	0	2,345
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	0	(125)
OVER 12 MONTHS, Fair Value	2,357	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(79)	0
TOTAL, Fair Value	2,357	2,345
TOTAL, Gross Unrealized (Losses)	(79)	(125)
Non-bank qualified obligations of states and political subdivisions
Available-for-sale debt securities [Abstract]
Amortized Cost	277,767	290,754
Gross Unrealized Gains	37	0
Gross Unrealized (Losses)	(28,311)	(26,971)
Fair Value	249,493	263,783
LESS THAN 12 MONTHS, Fair Value	65,300	195,816
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(4,118)	(19,743)
OVER 12 MONTHS, Fair Value	183,201	67,967
OVER 12 MONTHS, Gross Unrealized (Losses)	(24,193)	(7,228)
TOTAL, Fair Value	248,501	263,783
TOTAL, Gross Unrealized (Losses)	(28,311)	(26,971)
Asset-backed securities
Available-for-sale debt securities [Abstract]
Amortized Cost	136,028	160,806
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(9,324)	(13,016)
Fair Value	126,704	147,790
LESS THAN 12 MONTHS, Fair Value	0	64,886
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	0	(1,838)
OVER 12 MONTHS, Fair Value	126,704	82,904
OVER 12 MONTHS, Gross Unrealized (Losses)	(9,324)	(11,178)
TOTAL, Fair Value	126,704	147,790
TOTAL, Gross Unrealized (Losses)	(9,324)	(13,016)
Mortgage-backed securities
Available-for-sale debt securities [Abstract]
Amortized Cost	1,534,356	1,581,452
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(200,345)	(232,455)
Fair Value	1,334,011	1,348,997
LESS THAN 12 MONTHS, Fair Value	296,523	816,657
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(14,199)	(106,583)
OVER 12 MONTHS, Fair Value	1,037,488	532,340
OVER 12 MONTHS, Gross Unrealized (Losses)	(186,146)	(125,872)
TOTAL, Fair Value	1,334,011	1,348,997
TOTAL, Gross Unrealized (Losses)	(200,345)	(232,455)
Total debt securities AFS
Available-for-sale debt securities [Abstract]
Amortized Cost	2,075,257	2,165,719
Gross Unrealized Gains	37	0
Gross Unrealized (Losses)	(249,731)	(282,850)
Fair Value	1,825,563	1,882,869
LESS THAN 12 MONTHS, Fair Value	403,054	1,177,471
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(19,483)	(135,759)
OVER 12 MONTHS, Fair Value	1,421,516	705,398
OVER 12 MONTHS, Gross Unrealized (Losses)	(230,248)	(147,091)
TOTAL, Fair Value	1,824,570	1,882,869
TOTAL, Gross Unrealized (Losses)	$ (249,731)	$ (282,850)

SECURITIES - Held to Maturity (

SECURITIES - Held to Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	$ 38,713	$ 41,682
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(3,685)	(3,511)
Fair Value	35,028	38,171
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	6,252
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	0	(621)
OVER 12 MONTHS, Fair Value	35,030	31,919
OVER 12 MONTHS, Gross Unrealized (Losses)	(3,685)	(2,890)
TOTAL, Fair Value	35,030	38,171
TOTAL, Gross Unrealized (Losses)	(3,685)	(3,511)
Amortized Cost
Due after ten years	36,407	39,093
Total	36,407	39,093
Mortgage-backed securities	2,306	2,589
Fair Value
Due after ten years	32,933	35,903
Total	32,933	35,903
Mortgage-backed securities	2,095	2,268
Non-bank qualified obligations of states and political subdivisions
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	36,407	39,093
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(3,474)	(3,190)
Fair Value	32,933	35,903
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	3,984
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	0	(300)
OVER 12 MONTHS, Fair Value	32,934	31,919
OVER 12 MONTHS, Gross Unrealized (Losses)	(3,474)	(2,890)
TOTAL, Fair Value	32,934	35,903
TOTAL, Gross Unrealized (Losses)	(3,474)	(3,190)
Mortgage-backed securities
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	2,306	2,589
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(211)	(321)
Fair Value	2,095	2,268
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	2,268
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	0	(321)
OVER 12 MONTHS, Fair Value	2,096	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(211)	0
TOTAL, Fair Value	2,096	2,268
TOTAL, Gross Unrealized (Losses)	$ (211)	$ (321)

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details)	6 Months Ended
	Mar. 31, 2023 USD ($) security	Mar. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)
Debt Securities, Available-for-sale [Line Items]
AFS number of securities in an unrealized loss position (in securities) | security	192
Federal reserve bank stock	$ 19,700,000		$ 19,700,000
Federal home loan bank stock	9,700,000		9,100,000
Impairment recognized	500,000	$ 0
Marketable
Debt Securities, Available-for-sale [Line Items]
Equity securities	3,500,000		2,900,000
Unrealized losses on equity securities	0	3,800,000
Non-marketable
Debt Securities, Available-for-sale [Line Items]
Equity securities	7,700,000		7,200,000
Unrealized losses on equity securities	100,000
Unrealized gains on equity securities		$ 300,000
Equity securities without readily determinable fair value, amount	$ 17,700,000		$ 18,200,000

LOANS AND LEASES, NET - Summary

LOANS AND LEASES, NET - Summary of Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 3,719,898		$ 3,529,280
Net deferred loan origination costs	5,718		7,025
Total gross loans and leases	3,725,616		3,536,305
Allowance for credit losses	(84,304)		(45,947)
Total loans and leases, net	3,641,312		3,490,358
National Lending | Term lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,235,453		1,090,289
Allowance for credit losses	(28,415)	$ (26,752)	(24,621)	$ (27,568)	$ (26,722)	$ (29,351)
National Lending | Asset based lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	377,965		351,696
Allowance for credit losses	(1,081)	(3,903)	(1,050)	(2,583)	(2,758)	(1,726)
National Lending | Factoring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	338,884		372,595
Allowance for credit losses	(5,588)	(5,674)	(6,556)	(6,526)	(15,242)	(3,997)
National Lending | Lease financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	170,645		210,692
Allowance for credit losses	(4,549)	(5,238)	(5,902)	(6,471)	(6,857)	(7,629)
National Lending | Insurance premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	437,700		479,754
Allowance for credit losses	(1,263)	(1,261)	(1,450)	(1,057)	(1,044)	(1,394)
National Lending | SBA/USDA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	405,612		359,238
Allowance for credit losses	(2,640)	(2,632)	(3,263)	(2,943)	(2,996)	(2,978)
National Lending | Other commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	166,402		159,409
Allowance for credit losses	(4,332)	(3,356)	(1,310)	(1,197)	(1,349)	(1,168)
National Lending | Commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	3,132,661		3,023,673
Allowance for credit losses	(47,868)	(48,816)	(44,152)	(48,345)	(56,968)	(48,243)
National Lending | Consumer credit products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	120,739		144,353
Allowance for credit losses	(1,219)	(1,263)	(1,400)	(1,621)	(1,627)	(1,242)
National Lending | Other consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	27,909		25,306
Allowance for credit losses	(1,746)	(1,624)	(63)	(7,388)	(6,960)	(6,112)
National Lending | Consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	148,648		169,659
Allowance for credit losses	(2,965)	(2,887)	(1,463)	(9,009)	(8,587)	(7,354)
National Lending | Tax services
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	61,553		9,098
Allowance for credit losses	(33,094)	(609)	(5)	(30,757)	(1,601)	(2)
National Lending | Warehouse finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	377,036		326,850
Allowance for credit losses	$ (377)	$ (280)	$ (327)	$ (441)	$ (467)	$ (420)

LOANS AND LEASES, NET - Additio

LOANS AND LEASES, NET - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originated loans held for sale	$ 608,628	$ 555,397
Proceeds from sale of loans held-for-sale	604,400	723,900
Gain (loss) on sale of loans and leases	100	(4,100)
Loans and leases	3,725,616		$ 3,536,305
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	2,782,873		2,548,929
Pass | Asset Pledged as Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	70,800		120,700
Consumer finance portfolio segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	148,600		169,700
Tax services loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	61,600		9,100
National Lending | Consumer Finance and SBA/USDA Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originated loans held for sale	608,600	$ 555,400
National Lending | Term lending | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	944,318		802,533
National Lending | Asset based lending | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	178,436		154,494
National Lending | Insurance premium finance | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	435,993		478,819
National Lending | SBA/USDA | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	$ 373,461		$ 316,610

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		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	$ 120,185	$ 31,200	$ 187,834	$ 88,913
Loans Sold, Loans held for sale			604,363	723,942
Loans Sold, Total sales	201,493	176,802	604,363	769,726
National Lending | Commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	0	1,378	0	3,098
Loans Sold, Loans held for sale	294	14,090	1,149	47,113
Loans Sold, Loans held for investment	0	15,549	0	15,549
National Lending | Warehouse finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	120,185	29,822	187,834	85,815
National Lending | Consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Sold, Loans held for sale	201,199	147,163	603,214	523,607
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Sold, Loans held for sale	0	0	0	153,222
Loans Sold, Loans held for investment	$ 0	$ 0	$ 0	$ 30,235

LOANS AND LEASES, NET - Direct

LOANS AND LEASES, NET - Direct Financing and Sales-type Leases, and Lease Receivable Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Net Investment in Lease [Abstract]
Carrying amount	$ 173,621	$ 216,880
Unguaranteed residual assets	11,849	13,037
Unamortized initial direct costs	202	295
Unearned income	(14,825)	(19,225)
Total net investment in direct financing and sales-type leases	170,847	$ 210,987
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remaining in 2023	43,358
2024	67,521
2025	37,603
2026	15,265
2027	7,418
Thereafter	2,456
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	173,621
Third-party residual value guarantees	0
Total carrying amount of direct financing and sales-type leases	$ 173,621

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		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Allowance for Credit Losses [Roll Forward]
Beginning Balance			$ 45,947
Provision (Reversal)	$ 36,763	$ 32,302	46,539	$ 32,488
Ending Balance	84,304		84,304
Total Committed Loans
Allowance for Credit Losses [Roll Forward]
Beginning Balance	52,592	67,623	45,947	68,281
Provision (Reversal)	36,686	32,156	46,549	32,627
Charge-offs	(6,625)	(12,415)	(11,064)	(17,274)
Recoveries	1,651	1,188	2,872	4,918
Ending Balance	84,304	88,552	84,304	88,552
Unfunded commitments
Allowance for Credit Losses [Roll Forward]
Beginning Balance	279	405	366	690
Provision (Reversal)	77	146	(10)	(139)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	356	551	356	551
Total Loans
Allowance for Credit Losses [Roll Forward]
Beginning Balance	52,871	68,028	46,313	68,971
Provision (Reversal)	36,763	32,302	46,539	32,488
Charge-offs	(6,625)	(12,415)	(11,064)	(17,274)
Recoveries	1,651	1,188	2,872	4,918
Ending Balance	84,660	89,103	84,660	89,103
National Lending | Term lending
Allowance for Credit Losses [Roll Forward]
Beginning Balance	26,752	26,722	24,621	29,351
Provision (Reversal)	3,974	1,954	7,645	1,095
Charge-offs	(2,705)	(1,822)	(4,522)	(3,906)
Recoveries	394	714	671	1,028
Ending Balance	28,415	27,568	28,415	27,568
National Lending | Asset based lending
Allowance for Credit Losses [Roll Forward]
Beginning Balance	3,903	2,758	1,050	1,726
Provision (Reversal)	51	(175)	2,904	736
Charge-offs	(2,873)	0	(2,873)	(16)
Recoveries	0	0	0	137
Ending Balance	1,081	2,583	1,081	2,583
National Lending | Factoring
Allowance for Credit Losses [Roll Forward]
Beginning Balance	5,674	15,242	6,556	3,997
Provision (Reversal)	(40)	823	(804)	13,324
Charge-offs	(62)	(9,590)	(183)	(10,864)
Recoveries	16	51	19	69
Ending Balance	5,588	6,526	5,588	6,526
National Lending | Lease financing
Allowance for Credit Losses [Roll Forward]
Beginning Balance	5,238	6,857	5,902	7,629
Provision (Reversal)	(183)	(395)	(621)	(1,217)
Charge-offs	(607)	(95)	(1,013)	(112)
Recoveries	101	104	281	171
Ending Balance	4,549	6,471	4,549	6,471
National Lending | Insurance premium finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,261	1,044	1,450	1,394
Provision (Reversal)	155	59	108	(211)
Charge-offs	(224)	(106)	(409)	(283)
Recoveries	71	60	114	157
Ending Balance	1,263	1,057	1,263	1,057
National Lending | SBA/USDA
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,632	2,996	3,263	2,978
Provision (Reversal)	2	(53)	(649)	180
Charge-offs	0	0	0	(217)
Recoveries	6	0	26	2
Ending Balance	2,640	2,943	2,640	2,943
National Lending | Other commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	3,356	1,349	1,310	1,168
Provision (Reversal)	976	(152)	3,022	29
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	4,332	1,197	4,332	1,197
National Lending | Commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	48,816	56,968	44,152	48,243
Provision (Reversal)	4,935	2,061	11,605	13,936
Charge-offs	(6,471)	(11,613)	(9,000)	(15,398)
Recoveries	588	929	1,111	1,564
Ending Balance	47,868	48,345	47,868	48,345
National Lending | Consumer credit products
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,263	1,627	1,400	1,242
Provision (Reversal)	(44)	(6)	(181)	379
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	1,219	1,621	1,219	1,621
National Lending | Other consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,624	6,960	63	6,112
Provision (Reversal)	276	1,157	2,016	2,718
Charge-offs	(154)	(802)	(333)	(1,622)
Recoveries	0	73	0	180
Ending Balance	1,746	7,388	1,746	7,388
National Lending | Consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,887	8,587	1,463	7,354
Provision (Reversal)	232	1,151	1,835	3,097
Charge-offs	(154)	(802)	(333)	(1,622)
Recoveries	0	73	0	180
Ending Balance	2,965	9,009	2,965	9,009
National Lending | Tax services
Allowance for Credit Losses [Roll Forward]
Beginning Balance	609	1,601	5	2
Provision (Reversal)	31,422	28,972	33,059	28,259
Charge-offs	0	0	(1,731)	(254)
Recoveries	1,063	184	1,761	2,750
Ending Balance	33,094	30,757	33,094	30,757
National Lending | Warehouse finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	280	467	327	420
Provision (Reversal)	97	(26)	50	21
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	$ 377	441	$ 377	441
Community Banking
Allowance for Credit Losses [Roll Forward]
Beginning Balance		0		12,262
Provision (Reversal)		(2)		(12,686)
Charge-offs		0		0
Recoveries		2		424
Ending Balance		$ 0		$ 0

LOANS AND LEASES, NET - Impaire

LOANS AND LEASES, NET - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2021
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	$ 6,206		$ 6,206		$ 7,421
Average recorded investment	20,579	$ 30,956	19,699	$ 32,193
National Lending | Term lending
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	2,809		2,809		2,885
Average recorded investment	9,758	10,688	9,277	12,305
National Lending | Asset based lending
Financing Receivable, Impaired [Line Items]
Average recorded investment	5,292	5,993	4,782	5,002
National Lending | Factoring
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	0		0		550
Average recorded investment	523	9,791	615	11,019
National Lending | Lease financing
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	2,284		2,284		2,787
Average recorded investment	3,627	3,020	3,625	3,027
National Lending | SBA/USDA
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	1,113		1,113		1,199
Average recorded investment	1,379	1,464	1,400	840
National Lending | Commercial finance
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	6,206		6,206		$ 7,421
Average recorded investment	$ 20,579	$ 30,956	$ 19,699	$ 32,193

LOANS AND LEASES, NET - Credit

LOANS AND LEASES, NET - Credit Quality Indicator (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans and leases	$ 3,725,616	$ 3,536,305
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	768,094	792,936
2022	567,257	404,657
2021	225,115	203,100
2020	178,861	163,965
2019	45,144	153,405
Prior	196,734	127,139
Revolving Loans and Leases	801,668	703,727
Total gross loans and leases	2,782,873	2,548,929
Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	37,058	54,877
2022	57,346	55,259
2021	61,935	56,602
2020	19,391	19,055
2019	13,149	23,976
Prior	18,132	10,660
Revolving Loans and Leases	219,532	249,209
Total gross loans and leases	426,543	469,638
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,239	9,820
2022	6,851	31,287
2021	20,986	16,944
2020	768	4,211
2019	1,839	3,495
Prior	1,173	3,053
Revolving Loans and Leases	31,704	55,444
Total gross loans and leases	64,560	124,254
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	11,535	15,707
2022	41,467	46,732
2021	55,596	28,345
2020	37,097	30,539
2019	18,996	12,796
Prior	25,016	26,800
Revolving Loans and Leases	40,322	42,761
Total gross loans and leases	230,029	203,680
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	333
2022	1,799	584
2021	1,651	1,749
2020	1,010	960
2019	350	204
Prior	223	192
Revolving Loans and Leases	659	0
Total gross loans and leases	5,692	4,022
Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	817,926	873,673
2022	674,720	538,519
2021	365,283	306,740
2020	237,127	218,730
2019	79,478	193,876
Prior	241,278	167,844
Revolving Loans and Leases	1,093,885	1,051,141
Total gross loans and leases	3,509,697	3,350,523
National Lending | Term lending | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	327,992	246,627
2022	255,383	240,018
2021	139,016	105,170
2020	94,309	60,417
2019	23,151	89,072
Prior	104,467	61,229
Revolving Loans and Leases	0	0
Total gross loans and leases	944,318	802,533
National Lending | Term lending | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	32,477	45,539
2022	45,370	24,318
2021	53,429	45,052
2020	13,430	11,698
2019	7,324	21,077
Prior	9,780	9,799
Revolving Loans and Leases	0	0
Total gross loans and leases	161,810	157,483
National Lending | Term lending | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,226	9,500
2022	6,498	24,885
2021	20,181	14,300
2020	212	2,861
2019	1,263	619
Prior	1,120	242
Revolving Loans and Leases	0	0
Total gross loans and leases	30,500	52,407
National Lending | Term lending | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	5,986	10,627
2022	31,094	16,694
2021	21,996	12,248
2020	25,660	23,266
2019	5,632	10,457
Prior	4,576	2,255
Revolving Loans and Leases	0	0
Total gross loans and leases	94,944	75,547
National Lending | Term lending | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	175
2022	1,553	407
2021	1,130	469
2020	804	872
2019	307	204
Prior	87	192
Revolving Loans and Leases	0	0
Total gross loans and leases	3,881	2,319
National Lending | Term lending | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	367,681	312,468
2022	339,898	306,322
2021	235,752	177,239
2020	134,415	99,114
2019	37,677	121,429
Prior	120,030	73,717
Revolving Loans and Leases	0	0
Total gross loans and leases	1,235,453	1,090,289
National Lending | Asset based lending | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	178,436	154,494
Total gross loans and leases	178,436	154,494
National Lending | Asset based lending | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	153,311	162,990
Total gross loans and leases	153,311	162,990
National Lending | Asset based lending | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	20,731	13,770
Total gross loans and leases	20,731	13,770
National Lending | Asset based lending | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	24,828	20,442
Total gross loans and leases	24,828	20,442
National Lending | Asset based lending | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans and Leases	659
Total gross loans and leases	659
National Lending | Asset based lending | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	377,965	351,696
Total gross loans and leases	377,965	351,696
National Lending | Factoring | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	246,196	254,883
Total gross loans and leases	246,196	254,883
National Lending | Factoring | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	66,221	86,219
Total gross loans and leases	66,221	86,219
National Lending | Factoring | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	10,973	9,174
Total gross loans and leases	10,973	9,174
National Lending | Factoring | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	15,494	22,319
Total gross loans and leases	15,494	22,319
National Lending | Factoring | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	338,884	372,595
Total gross loans and leases	338,884	372,595
National Lending | Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	6,352	7,407
2022	21,369	38,818
2021	23,704	31,408
2020	38,157	26,552
2019	2,776	12,361
Prior	4,761	823
Revolving Loans and Leases	0	0
Total gross loans and leases	97,119	117,369
National Lending | Lease financing | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	2,625	8,799
2022	11,398	17,098
2021	8,506	10,284
2020	5,906	6,655
2019	5,425	2,899
Prior	5,509	151
Revolving Loans and Leases	0	0
Total gross loans and leases	39,369	45,886
National Lending | Lease financing | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	151
2022	0	6,151
2021	805	2,644
2020	556	481
2019	366	2,876
Prior	53	2,811
Revolving Loans and Leases	0	0
Total gross loans and leases	1,780	15,114
National Lending | Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	825
2022	8,142	9,486
2021	5,122	11,819
2020	4,400	7,273
2019	4,875	1,245
Prior	8,932	0
Revolving Loans and Leases	0	0
Total gross loans and leases	31,471	30,648
National Lending | Lease financing | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	144
2022	0	163
2021	521	1,280
2020	206	88
2019	43	0
Prior	136	0
Revolving Loans and Leases	0	0
Total gross loans and leases	906	1,675
National Lending | Lease financing | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	8,977	17,326
2022	40,909	71,716
2021	38,658	57,435
2020	49,225	41,049
2019	13,485	19,381
Prior	19,391	3,785
Revolving Loans and Leases	0	0
Total gross loans and leases	170,645	210,692
National Lending | Insurance premium finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	363,501	478,504
2022	72,407	307
2021	79	8
2020	6	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	435,993	478,819
National Lending | Insurance premium finance | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	221	539
2022	578	7
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	799	546
National Lending | Insurance premium finance | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	13	169
2022	353	40
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	366	209
National Lending | Insurance premium finance | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	83	106
2022	213	46
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	296	152
National Lending | Insurance premium finance | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	14
2022	246	14
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	246	28
National Lending | Insurance premium finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	363,818	479,332
2022	73,797	414
2021	79	8
2020	6	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	437,700	479,754
National Lending | SBA/USDA | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	70,249	54,512
2022	199,198	111,907
2021	31,679	40,474
2020	45,386	56,538
2019	9,041	28,874
Prior	17,908	24,305
Revolving Loans and Leases	0	0
Total gross loans and leases	373,461	316,610
National Lending | SBA/USDA | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	13,836
2021	0	1,266
2020	55	702
2019	400	0
Prior	2,843	710
Revolving Loans and Leases	0	0
Total gross loans and leases	3,298	16,514
National Lending | SBA/USDA | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	211
2021	0	0
2020	0	869
2019	210	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	210	1,080
National Lending | SBA/USDA | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	252	4,149
2022	1,540	10,968
2021	78	4,278
2020	7,037	0
2019	8,489	1,094
Prior	11,247	4,545
Revolving Loans and Leases	0	0
Total gross loans and leases	28,643	25,034
National Lending | SBA/USDA | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	70,501	58,661
2022	200,738	136,922
2021	31,757	46,018
2020	52,478	58,109
2019	18,140	29,968
Prior	31,998	29,560
Revolving Loans and Leases	0	0
Total gross loans and leases	405,612	359,238
National Lending | Other commercial finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	5,886
2022	18,900	13,607
2021	30,637	26,040
2020	1,003	20,458
2019	10,176	23,098
Prior	69,598	40,782
Revolving Loans and Leases	0	0
Total gross loans and leases	130,314	129,871
National Lending | Other commercial finance | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,735
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans and Leases	0
Total gross loans and leases	1,735
National Lending | Other commercial finance | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	5,214	0
2022	478	9,538
2021	28,400	0
2020	0	0
2019	0	0
Prior	261	20,000
Revolving Loans and Leases	0	0
Total gross loans and leases	34,353	29,538
National Lending | Other commercial finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	6,949	5,886
2022	19,378	23,145
2021	59,037	26,040
2020	1,003	20,458
2019	10,176	23,098
Prior	69,859	60,782
Revolving Loans and Leases	0	0
Total gross loans and leases	166,402	159,409
National Lending | Warehouse finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	377,036	294,350
Total gross loans and leases	377,036	294,350
National Lending | Warehouse finance | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023		0
2022		0
2021		0
2020		0
2019		0
Prior		0
Revolving Loans and Leases		32,500
Total gross loans and leases		32,500
National Lending | Warehouse finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	377,036	326,850
Total gross loans and leases	$ 377,036	$ 326,850

LOANS AND LEASES, NET - Past Du

LOANS AND LEASES, NET - Past Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Financing Receivable, Past Due [Line Items]
Loans and leases	$ 3,725,616	$ 3,536,305
Accruing and Nonaccruing Loans and Leases
Financing Receivable, Past Due [Line Items]
Loans and leases	3,744,678	3,550,351
Accruing and Nonaccruing Loans and Leases | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	3,719,898	3,529,280
Accruing and Nonaccruing Loans and Leases | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	24,780	21,071
Accruing and Nonaccruing Loans and Leases | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	1,235,453	1,090,289
Accruing and Nonaccruing Loans and Leases | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	377,965	351,696
Accruing and Nonaccruing Loans and Leases | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	338,884	372,595
Accruing and Nonaccruing Loans and Leases | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	170,645	210,692
Accruing and Nonaccruing Loans and Leases | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	437,700	479,754
Accruing and Nonaccruing Loans and Leases | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	405,612	359,238
Accruing and Nonaccruing Loans and Leases | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	166,402	159,409
Accruing and Nonaccruing Loans and Leases | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,132,661	3,023,673
Accruing and Nonaccruing Loans and Leases | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	120,739	144,353
Accruing and Nonaccruing Loans and Leases | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	27,909	25,306
Accruing and Nonaccruing Loans and Leases | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	148,648	169,659
Accruing and Nonaccruing Loans and Leases | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	61,553	9,098
Accruing and Nonaccruing Loans and Leases | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	377,036	326,850
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	37,965	28,203
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	37,965	28,203
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	26,127	14,066
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	3,154	8,265
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	2,741	2,550
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	2,043	0
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	34,065	24,881
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	2,653	3,209
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	608	113
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,261	3,322
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	639	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 | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	8,016	8,817
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	8,016	8,817
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	1,170	2,576
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	0	2,253
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	698	1,379
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	2,291	0
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	4,159	6,208
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	2,248	2,558
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	1,609	51
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,857	2,609
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	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 | > 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	14,342	19,534
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	14,342	19,534
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	6,530	4,458
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	68
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	2,378	1,714
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,871	1,628
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	252	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	94	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	11,125	7,868
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,140	2,669
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,077	124
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,217	2,793
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	8,873
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 | Total Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	60,323	56,554
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	60,323	56,554
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	33,827	21,100
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	68
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	5,532	12,232
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	5,310	5,557
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	4,586	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	94	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	49,349	38,957
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	7,041	8,436
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,294	288
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	10,335	8,724
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	639	8,873
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 | Current
Financing Receivable, Past Due [Line Items]
Loans and leases	3,684,355	3,493,797
Accruing and Nonaccruing Loans and Leases | Current | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	3,659,575	3,472,726
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	24,780	21,071
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	1,201,626	1,069,189
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	377,965	351,628
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	338,884	372,595
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	165,113	198,460
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	432,390	474,197
Accruing and Nonaccruing Loans and Leases | Current | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	401,026	359,238
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	166,308	159,409
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,083,312	2,984,716
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	113,698	135,917
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	24,615	25,018
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	138,313	160,935
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	60,914	225
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	377,036	326,850
Nonperforming Loans and Leases
Financing Receivable, Past Due [Line Items]
Loans and leases	28,526	29,183
Nonaccrual Balance	19,585	13,375
Nonperforming Loans and Leases | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	28,526	29,183
Nonaccrual Balance	19,585	13,375
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	12,843	9,611
Nonaccrual Balance	10,891	7,576
Nonperforming Loans and Leases | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	3,493	68
Nonaccrual Balance	3,493	29
Nonperforming Loans and Leases | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	512	569
Nonaccrual Balance	512	569
Nonperforming Loans and Leases | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	5,130	4,190
Nonaccrual Balance	3,323	3,750
Nonperforming Loans and Leases | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,871	1,628
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	1,366	1,451
Nonaccrual Balance	1,366	1,451
Nonperforming Loans and Leases | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	94	0
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	25,309	17,517
Nonaccrual Balance	19,585	13,375
Nonperforming Loans and Leases | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,140	2,669
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,077	124
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,217	2,793
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	8,873
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 | > 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	8,941	15,808
Nonperforming Loans and Leases | > 89 Days Past Due | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	8,941	15,808
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	1,952	2,035
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	39
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	1,807	440
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,871	1,628
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	94	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	5,724	4,142
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,140	2,669
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,077	124
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,217	2,793
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	8,873
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	$ 0	$ 0

LOANS AND LEASES, NET - Nonaccr

LOANS AND LEASES, NET - Nonaccrual (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Financing Receivable, Nonaccrual [Line Items]
Loans and leases	$ 3,725,616	$ 3,536,305
Nonaccrual Loans
Financing Receivable, Nonaccrual [Line Items]
2023	103	1,228
2022	6,237	1,420
2021	3,116	5,605
2020	3,242	1,002
2019	2,420	3,104
Prior	462	418
Revolving Loans and Leases	4,005	598
Loans and leases	19,585	13,375
Nonaccrual with No ACL	4,129	4,634
Nonaccrual Loans | National Lending | Term lending
Financing Receivable, Nonaccrual [Line Items]
2023	103	251
2022	5,123	1,110
2021	2,507	1,964
2020	2,351	989
2019	739	3,096
Prior	68	166
Revolving Loans and Leases	0	0
Loans and leases	10,891	7,576
Nonaccrual with No ACL	2,370	2,885
Nonaccrual Loans | National Lending | Asset based lending
Financing Receivable, Nonaccrual [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	3,493	29
Loans and leases	3,493	29
Nonaccrual with No ACL	0	0
Nonaccrual Loans | National Lending | Factoring
Financing Receivable, Nonaccrual [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	512	569
Loans and leases	512	569
Nonaccrual with No ACL	0	550
Nonaccrual Loans | National Lending | Lease financing
Financing Receivable, Nonaccrual [Line Items]
2023	0	977
2022	0	310
2021	609	2,442
2020	891	13
2019	1,681	8
Prior	142	0
Revolving Loans and Leases	0	0
Loans and leases	3,323	3,750
Nonaccrual with No ACL	645	0
Nonaccrual Loans | National Lending | SBA/USDA
Financing Receivable, Nonaccrual [Line Items]
2023	0	0
2022	1,114	0
2021	0	1,199
2020	0	0
2019	0	0
Prior	252	252
Revolving Loans and Leases	0	0
Loans and leases	1,366	1,451
Nonaccrual with No ACL	1,114	1,199
Nonaccrual Loans | National Lending | Commercial finance
Financing Receivable, Nonaccrual [Line Items]
2023	103	1,228
2022	6,237	1,420
2021	3,116	5,605
2020	3,242	1,002
2019	2,420	3,104
Prior	462	418
Revolving Loans and Leases	4,005	598
Loans and leases	19,585	13,375
Nonaccrual with No ACL	4,129	4,634
90 or More Days Delinquent and Accruing
Financing Receivable, Nonaccrual [Line Items]
2023	2,642	12,724
2022	3,789	1,593
2021	1,499	861
2020	509	284
2019	104	115
Prior	353	192
Revolving Loans and Leases	45	39
Loans and leases	8,941	15,808
90 or More Days Delinquent and Accruing | National Lending | Term lending
Financing Receivable, Nonaccrual [Line Items]
2023	1,346	207
2022	35	720
2021	132	716
2020	211	130
2019	40	70
Prior	188	192
Revolving Loans and Leases	0	0
Loans and leases	1,952	2,035
90 or More Days Delinquent and Accruing | National Lending | Asset based lending
Financing Receivable, Nonaccrual [Line Items]
2023		0
2022		0
2021		0
2020		0
2019		0
Prior		0
Revolving Loans and Leases		39
Loans and leases		39
90 or More Days Delinquent and Accruing | National Lending | Lease financing
Financing Receivable, Nonaccrual [Line Items]
2023	90	8
2022	468	158
2021	953	98
2020	198	131
2019	30	45
Prior	68	0
Revolving Loans and Leases	0	0
Loans and leases	1,807	440
90 or More Days Delinquent and Accruing | National Lending | Insurance premium finance
Financing Receivable, Nonaccrual [Line Items]
2023	0	1,513
2022	1,849	110
2021	10	5
2020	8	0
2019	4	0
Prior	0	0
Revolving Loans and Leases	0	0
Loans and leases	1,871	1,628
90 or More Days Delinquent and Accruing | National Lending | Other commercial finance
Financing Receivable, Nonaccrual [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	94
Revolving Loans and Leases	0
Loans and leases	94
90 or More Days Delinquent and Accruing | National Lending | Commercial finance
Financing Receivable, Nonaccrual [Line Items]
2023	1,436	1,728
2022	2,352	988
2021	1,095	819
2020	417	261
2019	74	115
Prior	350	192
Revolving Loans and Leases	0	39
Loans and leases	5,724	4,142
90 or More Days Delinquent and Accruing | National Lending | Consumer credit products
Financing Receivable, Nonaccrual [Line Items]
2023	174	2,123
2022	1,437	481
2021	404	42
2020	92	23
2019	30	0
Prior	3	0
Revolving Loans and Leases	0	0
Loans and leases	2,140	2,669
90 or More Days Delinquent and Accruing | National Lending | Other consumer finance
Financing Receivable, Nonaccrual [Line Items]
2023	1,032	0
2022	0	124
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	45	0
Loans and leases	1,077	124
90 or More Days Delinquent and Accruing | National Lending | Consumer finance
Financing Receivable, Nonaccrual [Line Items]
2023	1,206	2,123
2022	1,437	605
2021	404	42
2020	92	23
2019	30	0
Prior	3	0
Revolving Loans and Leases	45	0
Loans and leases	$ 3,217	2,793
90 or More Days Delinquent and Accruing | National Lending | Tax services
Financing Receivable, Nonaccrual [Line Items]
2023		8,873
2022		0
2021		0
2020		0
2019		0
Prior		0
Revolving Loans and Leases		0
Loans and leases		$ 8,873

LOANS AND LEASES, NET - Trouble

LOANS AND LEASES, NET - Troubled Debt Restructured Loans (Details) - National Lending - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Commercial finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment	$ 0	$ 200,000	$ 0	$ 10,300,000
TDRs subsequent default, recorded investment		300,000	$ 100,000	2,600,000
Consumer finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment	$ 0	200,000		200,000
TDRs subsequent default, recorded investment		$ 300,000		$ 800,000

EARNINGS PER COMMON SHARE ("E_3

EARNINGS PER COMMON SHARE ("EPS") (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Basic income per common share:
Net income attributable to Pathward Financial, Inc.	$ 54,771	$ 49,251	$ 82,613	$ 110,575
Dividends and undistributed earnings allocated to participating securities	(841)	(815)	(1,231)	(1,773)
Basic net earnings available to common stockholders	53,930	48,436	81,382	108,802
Undistributed earnings allocated to nonvested restricted stockholders	820	791	1,190	1,724
Reallocation of undistributed earnings to nonvested restricted stockholders	(818)	(791)	(1,187)	(1,723)
Diluted net earnings available to common stockholders	$ 53,932	$ 48,436	$ 81,385	$ 108,803
Total weighted average common shares outstanding (in shares)	27,078,048	29,212,301	27,555,197	29,731,797
Effect of dilutive securities
Total effect of dilutive securities (in shares)	91,521	12,061	77,540	17,035
Weighted average dilutive common shares outstanding (in shares)	27,169,569	29,224,362	27,632,737	29,748,832
Net earnings per common share:
Basic income per common share (in dollars per share)	$ 1.99	$ 1.66	$ 2.95	$ 3.66
Diluted income per common share (in dollars per share)	$ 1.99	$ 1.66	$ 2.95	$ 3.66
Weighted average shares of nonvested restricted stock, antidilutive (in shares)	422,461	491,621	417,012	484,457
Performance share units
Effect of dilutive securities
Outstanding options - based upon the two-class method (in shares)	91,521	12,061	77,540	17,035

RENTAL EQUIPMENT, NET - Schedul

RENTAL EQUIPMENT, NET - Schedule of Rental Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Total	$ 314,755	$ 297,336
Accumulated depreciation	(105,073)	(94,355)
Unamortized initial direct costs	1,162	1,390
Net book value	210,844	204,371
Computers and IT networking equipment
Property, Plant and Equipment [Line Items]
Total	20,589	21,669
Motor vehicles and other
Property, Plant and Equipment [Line Items]
Total	121,014	107,648
Other furniture and equipment
Property, Plant and Equipment [Line Items]
Total	35,604	34,254
Solar panels and equipment
Property, Plant and Equipment [Line Items]
Total	137,548	$ 133,765
Depreciation expense	$ 4,800

RENTAL EQUIPMENT, NET - Sched_2

RENTAL EQUIPMENT, NET - Schedule of Operating Leases, Future Minimum Payments (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Property, Plant and Equipment [Abstract]
Remaining in 2023	$ 20,951
2024	35,326
2025	27,772
2026	19,091
2027	12,569
Thereafter	12,758
Total	$ 128,467

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
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	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 25,691	$ 33,148
Acquisitions during the period		1
Amortization during the period	(2,693)	(3,657)
Write-offs during the period		(202)
Ending Balance	22,998	29,290
Gross carrying amount	109,133	109,133
Accumulated amortization	(74,999)	(69,377)
Accumulated impairment	(11,136)	(10,466)
Total anticipated intangible amortization	22,998	29,290
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	8,605	9,823
Acquisitions during the period		0
Amortization during the period	(609)	(526)
Write-offs during the period		0
Ending Balance	7,996	9,297
Gross carrying amount	14,624	14,624
Accumulated amortization	(6,628)	(5,327)
Accumulated impairment		0
Total anticipated intangible amortization	$ 7,996	9,297
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	$ 0	40
Acquisitions during the period		0
Amortization during the period	0	(40)
Write-offs during the period		0
Ending Balance	0	0
Gross carrying amount	2,481	2,481
Accumulated amortization	(2,481)	(2,481)
Accumulated impairment	0	0
Total anticipated intangible amortization	0	0
Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	12,395	17,868
Acquisitions during the period		0
Amortization during the period	(1,819)	(2,829)
Write-offs during the period		0
Ending Balance	10,576	15,039
Gross carrying amount	82,088	82,088
Accumulated amortization	(60,594)	(56,801)
Accumulated impairment	(10,918)	(10,248)
Total anticipated intangible amortization	$ 10,576	15,039
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	$ 4,691	5,417
Acquisitions during the period		1
Amortization during the period	(265)	(262)
Write-offs during the period		(202)
Ending Balance	4,426	4,954
Gross carrying amount	9,940	9,940
Accumulated amortization	(5,296)	(4,768)
Accumulated impairment	(218)	(218)
Total anticipated intangible amortization	$ 4,426	$ 4,954
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	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining in 2023	$ 2,250
2024	4,128
2025	3,566
2026	3,220
2027	2,574
Thereafter	7,260
Total anticipated intangible amortization	$ 22,998	$ 25,691	$ 29,290	$ 33,148

OPERATING LEASE RIGHT-OF-USE _3

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating lease, right-of-use asset	$ 28,500	$ 31,800
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Operating lease, liability	$ 30,433	$ 33,600

OPERATING LEASE RIGHT-OF-USE _4

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Lease Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Remaining in 2023	$ 2,045
2024	3,913
2025	3,718
2026	3,195
2027	3,092
Thereafter	18,639
Total undiscounted future minimum lease payments	34,602
Discount	(4,169)
Total operating lease liabilities	$ 30,433	$ 33,600

OPERATING LEASE RIGHT-OF-USE _5

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Weighted-average discount rate	2.36%		2.36%
Weighted-average remaining lease term (years)	9 years 11 months 23 days		9 years 11 months 23 days
Lease expense	$ 982	$ 1,119	$ 1,996	$ 2,256
Short-term and variable lease cost	42	40	84	75
Sublease income	(339)	(355)	(672)	(531)
Total lease cost for operating leases	$ 685	$ 804	$ 1,408	$ 1,800

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 03, 2021
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during the period (in shares)	59,626	64,536
Stock repurchased during the period, value	$ 2.1	$ 3.7
Retired common stock held in treasury (in shares)	0	0
Common Stock
Equity, Class of Treasury Stock [Line Items]
Shares authorized to be repurchased (in shares)			6,000,000
Stock repurchased under repurchase program (in shares)	1,826,694	2,447,699
Remaining number of shares authorized to be repurchased (in shares)	2,468,283

STOCK COMPENSATION (Details)

STOCK COMPENSATION (Details) $ / shares in Units, $ in Millions	6 Months Ended
	Mar. 31, 2023 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 | $	$ 10.2
Weighted average remaining period for unrecognized stock based compensation (in years)	1 year 6 months 10 days
Restricted Shares
Number of Shares
Nonvested shares outstanding, beginning of period (in shares)	474,348
Granted (in shares)	160,881
Vested (in shares)	(209,440)
Forfeited or expired (in shares)	(6,958)
Nonvested shares outstanding, end of period (in shares)	418,831
Weighted Average Fair Value at Grant
Nonvested shares outstanding, beginning of period (in dollars per share) | $ / shares	$ 36.52
Granted (in dollars per share) | $ / shares	38.95
Vested (in dollars per share) | $ / shares	36.59
Forfeited or expired (in dollars per share) | $ / shares	42.55
Nonvested shares outstanding, end of period (in dollars per share) | $ / shares	$ 37.31
Performance share units
Number of Shares
Nonvested shares outstanding, beginning of period (in shares)	96,689
Granted (in shares)	59,115
Vested (in shares)	0
Forfeited or expired (in shares)	0
Nonvested shares outstanding, end of period (in shares)	155,804
Weighted Average Fair Value at Grant
Nonvested shares outstanding, beginning of period (in dollars per share) | $ / shares	$ 42.59
Granted (in dollars per share) | $ / shares	38.94
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	$ 41.20

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income tax expense	$ 9,176	$ 8,002	$ 15,753	$ 22,278
Effective tax rate			15.83%	16.66%

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Provision at statutory rate			$ 20,657	$ 27,899
Tax-exempt income			(398)	(362)
State income taxes			4,285	5,543
Interim period effective rate adjustment			(483)	(3,870)
Tax credit investments, net - federal			(7,916)	(5,978)
Research tax credit			(805)	(355)
IRC 162(m) nondeductible compensation			576	505
Other, net			(163)	(1,104)
Income tax expense	$ 9,176	$ 8,002	$ 15,753	$ 22,278
Effective tax rate			15.83%	16.66%

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Revenue by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Net interest income	$ 101,405	$ 83,800	$ 185,462	$ 155,413
Net realized (gain) on securities available for sale, net	82	260	82	397
Gain on sale of trademarks	0	0	10,000	50,000
Gain (loss) on sale of other	(748)	626	(246)	(2,839)
Other income	4,477	3,881	8,032	5,542
Noninterest income (loss)	127,038	109,766	192,815	196,357
Revenue	228,443	193,566	378,277	351,770
Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	30,205	27,805	30,882	28,384
Refund advance fee income
Disaggregation of Revenue [Line Items]
Noninterest income	37,995	39,299	38,612	40,532
Card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	42,087	26,520	79,805	51,889
Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	12,940	11,375	25,648	22,452
Consumer
Disaggregation of Revenue [Line Items]
Net interest income	41,418	30,156	75,690	56,427
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	1,748	1,387	2,541	2,152
Noninterest income (loss)	111,776	94,761	151,315	122,470
Revenue	153,194	124,917	227,005	178,897
Consumer | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	30,205	27,805	30,882	28,384
Consumer | Refund advance fee income
Disaggregation of Revenue [Line Items]
Noninterest income	37,995	39,299	38,612	40,532
Consumer | Card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	41,828	26,270	79,280	51,402
Consumer | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Commercial
Disaggregation of Revenue [Line Items]
Net interest income	46,758	44,879	89,082	89,805
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	(748)	1,229	(246)	6,093
Other income	1,935	2,839	3,019	5,624
Noninterest income (loss)	14,176	15,537	28,538	34,494
Revenue	60,934	60,416	117,620	124,299
Commercial | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Commercial | Refund advance fee income
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Commercial | Card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	252	244	513	475
Commercial | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	12,737	11,225	25,252	22,302
Corporate Services/Other
Disaggregation of Revenue [Line Items]
Net interest income	13,229	8,765	20,690	9,181
Net realized (gain) on securities available for sale, net	82	260	82	397
Gain on sale of trademarks			10,000	50,000
Gain (loss) on sale of other	0	(603)	0	(8,932)
Other income	794	(345)	2,472	(2,234)
Noninterest income (loss)	1,086	(532)	12,962	39,393
Revenue	14,315	8,233	33,652	48,574
Corporate Services/Other | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other | Refund advance fee income
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other | Card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	7	6	12	12
Corporate Services/Other | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	$ 203	$ 150	$ 396	$ 150

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2023 USD ($) segment	Mar. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Segment data [Abstract]
Net interest income	$ 101,405	$ 83,800	$ 185,462	$ 155,413
Provision (reversal of) for credit losses	36,763	32,302	46,539	32,488
Noninterest income (loss)	127,038	109,766	192,815	196,357
Noninterest expense	127,136	103,160	232,195	185,596
Income before income tax expense	64,544	58,104	99,543	133,686
Total assets	6,868,256	6,887,239	6,868,256	6,887,239	$ 6,747,410
Total goodwill	309,505	309,505	309,505	309,505
Total deposits	5,902,696	5,829,886	5,902,696	5,829,886
Consumer
Segment data [Abstract]
Net interest income	41,418	30,156	75,690	56,427
Provision (reversal of) for credit losses	31,654	29,685	34,894	30,946
Noninterest income (loss)	111,776	94,761	151,315	122,470
Noninterest expense	49,910	29,892	84,404	49,553
Income before income tax expense	71,630	65,340	107,707	98,398
Total assets	361,528	456,335	361,528	456,335
Total goodwill	87,145	87,145	87,145	87,145
Total deposits	5,744,278	5,693,063	5,744,278	5,693,063
Commercial
Segment data [Abstract]
Net interest income	46,758	44,879	89,082	89,805
Provision (reversal of) for credit losses	5,012	2,205	11,595	13,797
Noninterest income (loss)	14,176	15,537	28,538	34,494
Noninterest expense	38,846	31,457	71,595	64,504
Income before income tax expense	17,076	26,754	34,430	45,998
Total assets	3,581,677	3,355,196	3,581,677	3,355,196
Total goodwill	222,360	222,360	222,360	222,360
Total deposits	9,313	6,882	9,313	6,882
Corporate Services/Other
Segment data [Abstract]
Net interest income	13,229	8,765	20,690	9,181
Provision (reversal of) for credit losses	97	412	50	(12,255)
Noninterest income (loss)	1,086	(532)	12,962	39,393
Noninterest expense	38,380	41,811	76,196	71,539
Income before income tax expense	(24,162)	(33,990)	(42,594)	(10,710)
Total assets	2,925,051	3,075,708	2,925,051	3,075,708
Total goodwill	0	0	0	0
Total deposits	$ 149,105	$ 129,941	$ 149,105	$ 129,941

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	Mar. 31, 2023	Sep. 30, 2022
Level 1
Available-for-sale debt securities [Abstract]
Total debt securities AFS	$ 0	$ 0
Common equities and mutual funds	3,545	2,874
Level 2
Available-for-sale debt securities [Abstract]
Total debt securities AFS	1,825,563	1,882,869
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	18,750	22,187
SBA securities	94,248	97,768
Obligations of states and political subdivisions	2,357	2,344
Non-bank qualified obligations of states and political subdivisions	249,493	263,783
Asset-backed securities	126,704	147,790
Mortgage-backed securities	1,334,011	1,348,997
Total debt securities AFS	1,825,563	1,882,869
Common equities and mutual funds	3,545	2,874
Non-marketable equity securities	7,749	7,212
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	3,545	2,874
Non-marketable equity securities	0	0
Recurring | Level 2
Available-for-sale debt securities [Abstract]
Corporate securities	18,750	22,187
SBA securities	94,248	97,768
Obligations of states and political subdivisions	2,357	2,344
Non-bank qualified obligations of states and political subdivisions	249,493	263,783
Asset-backed securities	126,704	147,790
Mortgage-backed securities	1,334,011	1,348,997
Total debt securities AFS	1,825,563	1,882,869
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) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2023	Sep. 30, 2022
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)	62%
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	3,710,718	3,525,803
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	$ 625	1,575
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)	62%
Nonrecurring
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 625	1,576
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	625	1,576
Nonrecurring | Commercial finance
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	625	1,575
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	625	1,575
Nonrecurring | Total loans and leases, net individually evaluated for credit loss
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	625	1,575
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	$ 625	1,575
Nonrecurring | Foreclosed assets, net
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net		1
Nonrecurring | Foreclosed assets, net | Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net		0
Nonrecurring | Foreclosed assets, net | Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net		0
Nonrecurring | Foreclosed assets, net | Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Foreclosed assets, net		$ 1

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS - Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Financial assets
Debt securities held to maturity	$ 35,028	$ 38,171
Level 1
Financial assets
Cash and cash equivalents	432,598	388,038
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Common equities and mutual funds	3,545	2,874
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	22,434	17,979
Financial liabilities
Deposits	5,896,367	5,858,283
Overnight federal funds purchased	43,000
Other short- and long-term borrowings	0	0
Accrued interest payable	204	192
Level 2
Financial assets
Cash and cash equivalents	0	0
Debt securities available for sale	1,825,563	1,882,869
Debt securities held to maturity	35,028	38,171
Common equities and mutual funds	0	0
Non-marketable equity securities	14,814	15,314
Loans held for sale	24,780	21,071
Loans and leases	0	0
Federal Reserve Bank and Federal Home Loan Bank stocks	29,387	28,812
Accrued interest receivable	0	0
Financial liabilities
Deposits	6,159	7,571
Overnight federal funds purchased	0
Other short- and long-term borrowings	32,961	35,986
Accrued interest payable	0	0
Level 3
Financial assets
Cash and cash equivalents	0	0
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Common equities and mutual funds	0	0
Non-marketable equity securities	0	0
Loans held for sale	0	0
Loans and leases	3,710,718	3,525,803
Federal Reserve Bank and Federal Home Loan Bank stocks	0	0
Accrued interest receivable	0	0
Financial liabilities
Deposits	0	0
Overnight federal funds purchased	0
Other short- and long-term borrowings	0	0
Accrued interest payable	0	0
Carrying Amount
Financial assets
Cash and cash equivalents	432,598	388,038
Debt securities available for sale	1,825,563	1,882,869
Debt securities held to maturity	38,713	41,682
Common equities and mutual funds	3,545	2,874
Non-marketable equity securities	22,563	22,526
Loans held for sale	24,780	21,071
Loans and leases	3,719,898	3,529,280
Federal Reserve Bank and Federal Home Loan Bank stocks	29,387	28,812
Accrued interest receivable	22,434	17,979
Financial liabilities
Deposits	5,902,696	5,866,037
Overnight federal funds purchased	43,000
Other short- and long-term borrowings	34,543	36,028
Accrued interest payable	204	192
Estimated Fair Value
Financial assets
Cash and cash equivalents	432,598	388,038
Debt securities available for sale	1,825,563	1,882,869
Debt securities held to maturity	35,028	38,171
Common equities and mutual funds	3,545	2,874
Non-marketable equity securities	22,563	22,526
Loans held for sale	24,780	21,071
Loans and leases	3,710,718	3,525,803
Federal Reserve Bank and Federal Home Loan Bank stocks	29,387	28,812
Accrued interest receivable	22,434	17,979
Financial liabilities
Deposits	5,902,526	5,865,854
Overnight federal funds purchased	43,000
Other short- and long-term borrowings	32,961	35,986
Accrued interest payable	$ 204	$ 192