Pathward Financial (CASH) 10-Q 8 Aug 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Jun. 30, 2023	Aug. 02, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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)		26,225,563
Entity Central Index Key	0000907471
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022
ASSETS
Cash and cash equivalents	$ 515,271	$ 388,038
Securities available for sale, at fair value	1,914,271	1,882,869
Securities held to maturity, at amortized cost (fair value $33,670 and $38,171, respectively)	37,725	41,682
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	30,890	28,812
Loans held for sale	87,351	21,071
Loans and leases	4,072,899	3,536,305
Allowance for credit losses	(81,916)	(45,947)
Accrued interest receivable	22,332	17,979
Premises, furniture, and equipment, net	38,601	41,710
Rental equipment, net	224,212	204,371
Goodwill and intangible assets	331,335	335,196
Other assets	265,654	295,324
Total assets	7,458,625	6,747,410
LIABILITIES
Deposits	6,306,976	5,866,037
Short-term borrowings	230,000	0
Long-term borrowings	34,178	36,028
Accrued expenses and other liabilities	209,750	200,205
Total liabilities	6,780,904	6,102,270
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2023 and September 30, 2022, respectively	0	0
Additional paid-in capital	625,825	617,403
Retained earnings	267,100	245,394
Accumulated other comprehensive loss	(207,896)	(213,080)
Treasury stock, at cost, 149,679 and 90,053 common shares at June 30, 2023 and September 30, 2022, respectively	(6,943)	(4,835)
Total equity attributable to parent	678,352	645,170
Noncontrolling interest	(631)	(30)
Total stockholders’ equity	677,721	645,140
Total liabilities and stockholders’ equity	7,458,625	6,747,410
Common stock, $0.01 par value; 90,000,000 shares authorized, 26,688,951 and 28,878,177 shares issued, 26,539,272 and 28,788,124 shares outstanding at June 30, 2023 and September 30, 2022, respectively
STOCKHOLDERS’ EQUITY
Common stock	266	288
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 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	Jun. 30, 2023	Sep. 30, 2022
STOCKHOLDERS’ EQUITY
Investment securities held to maturity, fair value	$ 33,670	$ 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)	26,688,951	28,878,177
Common stock, shares outstanding (in shares)	26,539,272	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		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest and dividend income:
Loans and leases, including fees	$ 81,242	$ 62,541	$ 233,517	$ 203,115
Mortgage-backed securities	10,234	7,381	30,972	16,690
Other investments	7,870	3,984	24,604	12,169
Total interest and dividend income	99,346	73,906	289,093	231,974
Interest expense:
Deposits	164	94	2,402	400
FHLB advances and other borrowings	1,717	1,661	3,764	4,010
Total interest expense	1,881	1,755	6,166	4,410
Net interest income	97,465	72,151	282,927	227,564
Provision for (reversal of) credit losses	1,773	(1,302)	48,312	31,186
Net interest income after provision for credit losses	95,692	73,453	234,615	196,378
Noninterest income:
Gain on sale of securities	9	198	91	595
Gain on sale of trademarks	0	0	10,000	50,000
Gain (loss) on sale of other	812	1,239	566	(1,601)
Other income	5,889	5,271	13,921	10,811
Total noninterest income	67,733	53,994	260,548	250,351
Noninterest expense:
Compensation and benefits	47,402	45,091	137,966	128,364
Refund transfer product expense	1,727	2,457	9,695	8,855
Refund advance expense	239	(29)	1,869	2,156
Card processing	26,342	8,438	75,949	23,067
Occupancy and equipment expense	8,595	8,996	25,417	25,845
Operating lease equipment depreciation	10,517	9,145	34,864	26,331
Legal and consulting	5,089	11,724	19,469	27,279
Intangible amortization	1,168	1,532	3,861	5,188
Impairment expense	2,749	670	3,273	670
Other expense	10,750	8,626	34,410	34,491
Total noninterest expense	114,578	96,650	346,773	282,246
Income before income tax expense	48,847	30,797	148,390	164,483
Income tax expense	3,243	6,958	18,996	29,236
Net income before noncontrolling interest	45,604	23,839	129,394	135,247
Net income attributable to noncontrolling interest	508	1,448	1,685	2,281
Net income attributable to parent	$ 45,096	$ 22,391	$ 127,709	$ 132,966
Earnings per common share:
Basic (in dollars per share)	$ 1.69	$ 0.76	$ 4.63	$ 4.44
Diluted (in dollars per share)	$ 1.68	$ 0.76	$ 4.62	$ 4.44
Refund transfer product fees
Noninterest income:
Noninterest income	$ 8,262	$ 10,289	$ 39,144	$ 38,674
Refund advance fee income
Noninterest income:
Noninterest income	(927)	(20)	37,685	40,513
Card and deposit fees
Noninterest income:
Noninterest income	39,708	24,935	119,513	76,825
Rental income
Noninterest income:
Noninterest income	$ 13,980	$ 12,082	$ 39,628	$ 34,534

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income before noncontrolling interest	$ 45,604	$ 23,839	$ 129,394	$ 135,247
Other comprehensive income (loss):
Change in net unrealized gain (loss) on debt securities	(26,664)	(81,841)	6,574	(184,614)
Net (gain) realized on investment securities	(9)	(198)	(91)	(595)
Total	(26,673)	(82,039)	6,483	(185,209)
Unrealized gain (loss) on currency translation	495	(520)	942	(311)
Deferred income tax effect	(6,111)	(20,526)	2,241	(46,514)
Total other comprehensive income (loss)	(20,067)	(62,033)	5,184	(139,006)
Total comprehensive income (loss)	25,537	(38,194)	134,578	(3,759)
Total comprehensive income attributable to noncontrolling interest	508	1,448	1,685	2,281
Comprehensive income (loss) attributable to parent	$ 25,029	$ (39,642)	$ 132,893	$ (6,040)

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	(4,469)	(4,469)			(4,469)
Issuance of common stock due to restricted stock	1	1	1
Issuance of common stock due to ESOP	2,886	2,886	1	2,885
Repurchases of common stock	(146,763)	(146,763)	(25)	25	(143,000)		(3,763)
Stock compensation	7,765	7,765		7,765
Total other comprehensive income (loss)	(139,006)	(139,006)				(139,006)
Net income	135,247	132,966			132,966			2,281
Net investment by (distribution to) noncontrolling interests	(2,771)							(2,771)
Ending Balance at Jun. 30, 2022	724,774	724,109	294	615,159	244,686	(131,407)	(4,623)	665
Beginning Balance at Mar. 31, 2022	763,406	763,084	294	612,917	223,760	(69,374)	(4,513)	322
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,465)	(1,465)			(1,465)
Repurchases of common stock	(110)	(110)					(110)
Stock compensation	2,242	2,242		2,242
Total other comprehensive income (loss)	(62,033)	(62,033)				(62,033)
Net income	23,839	22,391			22,391			1,448
Net investment by (distribution to) noncontrolling interests	(1,105)							(1,105)
Ending Balance at Jun. 30, 2022	724,774	724,109	294	615,159	244,686	(131,407)	(4,623)	665
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	(4,115)	(4,115)			(4,115)
Issuance of common stock due to restricted stock	1	1	1
Repurchases of common stock	(103,996)	(103,996)	(23)	23	(101,888)		(2,108)
Stock compensation	8,399	8,399		8,399
Total other comprehensive income (loss)	5,184	5,184				5,184
Net income	129,394	127,709			127,709			1,685
Net investment by (distribution to) noncontrolling interests	(2,286)							(2,286)
Ending Balance at Jun. 30, 2023	677,721	678,352	266	625,825	267,100	(207,896)	(6,943)	(631)
Beginning Balance at Mar. 31, 2023	673,244	673,795	271	623,250	245,046	(187,829)	(6,943)	(551)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,327)	(1,327)			(1,327)
Repurchases of common stock	(21,715)	(21,715)	(5)	5	(21,715)
Stock compensation	2,570	2,570		2,570
Total other comprehensive income (loss)	(20,067)	(20,067)				(20,067)
Net income	45,604	45,096			45,096			508
Net investment by (distribution to) noncontrolling interests	(588)							(588)
Ending Balance at Jun. 30, 2023	$ 677,721	$ 678,352	$ 266	$ 625,825	$ 267,100	$ (207,896)	$ (6,943)	$ (631)

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends declared on common stock (in dollars per share)	$ 0.05	$ 0.05	$ 0.15	$ 0.15

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net income before noncontrolling interest	$ 129,394	$ 135,247
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	49,506	47,193
Provision for credit losses	48,312	31,186
Provision for deferred taxes	4,895	18,517
Originations of loans held for sale	(941,502)	(769,672)
Proceeds from sales of loans held for sale	870,132	898,442
Net change in loans held for sale	5,456	12,568
Net realized (gain) on securities available for sale	0	(161)
Net realized (gain) loss on loans held for sale	(235)	3,933
Net realized loss on premise, furniture, and equipment	0	45
Net realized (gain) on lease receivables and equipment	(335)	(2,180)
Net realized (gain) on trademarks	(10,000)	(50,000)
Net realized (gain) on other assets	(91)	(434)
Impairment on rental equipment	24	0
Impairment of intangibles	0	670
Net change in accrued interest receivable	(4,353)	(564)
Net change in other assets	22,528	(8,959)
Net change in accrued expenses and other liabilities	6,519	(36,577)
Stock compensation	8,399	7,765
Net cash provided by operating activities	188,649	287,019
Cash flows from investing activities:
Purchases of securities available for sale	(150,751)	(689,515)
Proceeds from sales of securities available for sale	0	244,305
Proceeds from maturities of and principal collected on securities available for sale	127,071	264,808
Proceeds from maturities of and principal collected on securities held to maturity	3,758	12,189
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(206,104)	(134,293)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	204,026	133,880
Purchases of loans and leases	(197,549)	(108,570)
Proceeds from sales of loans and leases	0	45,784
Net change in loans and leases	(42,484)	35,462
Purchases of premises, furniture, and equipment	(4,973)	(5,860)
Proceeds from sales of premises, furniture, and equipment	0	35
Purchases of rental equipment	(373,063)	(270,262)
Proceeds from sales of rental equipment	9,373	8,236
Net change in rental equipment	(279)	(1,879)
Proceeds from sales of foreclosed real estate and repossessed assets	1	1,814
Proceeds from sale of trademarks	10,000	50,000
Proceeds from sale of other assets	0	2,925
Net cash (used in) investing activities	(620,974)	(410,941)
Cash flows from financing activities:
Net change in deposits	440,939	195,828
Net change in short-term borrowings	230,000	0
Redemption of long-term borrowings	0	(75,000)
Principal payments on capital lease obligations	0	(75)
Principal payments on other liabilities	(1,416)	(2,163)
Proceeds from other liabilities	0	0
Payment of debt issuance costs	(511)	0
Dividends paid on common stock	(4,115)	(4,469)
Issuance of common stock due to restricted stock	1	1
Issuance of common stock due to ESOP	0	2,886
Repurchases of common stock	(103,996)	(146,763)
Distributions to noncontrolling interest	(2,286)	(2,771)
Net cash provided by (used in) financing activities	558,616	(32,526)
Effect of exchange rate changes on cash	942	(311)
Net change in cash and cash equivalents	127,233	(156,759)
Cash and cash equivalents at beginning of fiscal year	388,038	314,019
Cash and cash equivalents at end of fiscal period	515,271	157,260
Supplemental disclosure of cash flow information:
Interest	5,556	4,779
Income taxes	11,260	10,898
Franchise taxes	200	200
Other taxes	449	516
Supplemental schedule of non-cash investing activities:
Trade Date Purchases - AFS	3,026	101,993
Held for sale to loans and leases	158	14,731
Loans and leases to held for sale	0	169,045
Loans and leases to rental equipment	2,168	3,393
Rental equipment to loan and leases	311,278	233,634
Recognition of operating lease ROU assets, net of measurements	$ 0	$ 389

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 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 nine months ended June 30, 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")	9 Months Ended
	Jun. 30, 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, except for the following: PRINCIPLES OF CONSOLIDATION The Consolidated Financial Statements include the accounts of Pathward Financial, Inc. ("Pathward Financial" or the “Company” or "us"), a registered bank holding company located in Sioux Falls, South Dakota, and its wholly-owned subsidiaries. The Company's subsidiaries include Pathward ® , National Association ("Pathward ® , N.A." or "Pathward" or "the “Bank”), a national bank whose primary federal regulator is the Office of the Comptroller of the Currency (the "OCC"), and Pathward Venture Capital, LLC, a wholly-owned service corporation subsidiary of Pathward, N.A. which invests in companies in the financial services industry. All significant intercompany balances and transactions have been eliminated. The Company also owns 100% of First Midwest Financial Capital Trust I (the “Trust”), which was formed in July 2001 for the purpose of issuing trust preferred securities, and Crestmark Capital Trust I, which was acquired from the Crestmark Acquisition in August 2018. The Trust and Crestmark Capital Trust I are not included in the Consolidated Financial Statements of the Company. In addition, the Company is a variable interest holder in certain entities in which the equity holders do not have the characteristics of a controlling financial interest or where the entity does not have enough equity at risk to finance its activities without additional subordinated financial support (referred to as variable interest entities or "VIEs"). The Company's variable interest arises from contractual ownership or other monetary interests that change with fluctuations in the VIE's net asset value. The primary beneficiary is the entity which has both: (1) the power to direct the activities of the VIE that most significantly impacts the VIE's economic performance, and (2) the obligation to absorb losses or receive benefits of the entity that could potentially be significant to the VIE. To determine whether or not a variable interest the Company holds could potentially be significant to the VIE, the Company considers both qualitative and quantitative factors regarding the nature, size and form of the Company's involvement with the VIE. Further, the Company assesses whether or not the Company is the primary beneficiary of a VIE on an ongoing basis. If the determination is made that the Company is the primary beneficiary, then that entity is included in the Consolidated Financial Statements. Noncontrolling interests represent the portion of net income and equity attributable to third-party owners of consolidated subsidiaries that are not wholly-owned by Pathward Financial. All of the Company's noncontrolling interests relate to the Company's Commercial Finance business line. Variable Interest Entities In the normal course of business, the Company enters into off-balance sheet transactions with special purpose entities ("SPEs"), which can be structured as corporations, trusts, limited liability companies, or partnerships and are established for a limited purpose. Currently, the Company utilizes a SPE facility for certain term lending products within the Company's Commercial Finance business line. The Company participated in the structuring of the SPE, has a minority ownership interest in the SPE, and acts as servicer for the SPE in exchange for a servicing fee. Pathward is not the primary beneficiary of the SPE as our risk of loss or right to benefits from the SPE are not significant. As of June 30, 2023, there are $9.9 million of commercial term loans held at the SPE, and the Company’s equity investment in the SPE is $0.9 million. The Company’s maximum exposure to loss from the SPE is limited to its equity investment. As of June 30, 2023, there are $3.0 million of commercial term loans classified as held for sale related to this VIE. Additional information on loans transferred during the period is included in Note 5. Loans and Leases, Net. Loan Servicing and Transfers of Financial Assets Transfers of loans, portions of loans meeting the definition of a participating interest, and other financial assets are accounted for as sales on the transaction settlement date when control has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been legally isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of such right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through a repurchase agreement or other means. Upon sale, the loans or other financial assets are derecognized from the Company’s Consolidated Statements of Financial Condition. If the transfer does not satisfy the aforementioned control criteria, the transaction is recorded as a secured borrowing with the loans or other financial assets remaining on the Company’s Consolidated Statements of Financial Condition and proceeds recognized as a liability. The Company sells loan participations, generally without recourse, in both the commercial and consumer segments. The Company also sells commercial Small Business Administration ("SBA") and United States Department of Agriculture ("USDA") loans to third parties, generally without recourse. The Bank generally retains the right to service the sold loans for a fee. If the fee is determined commensurate and customary with market terms, no servicing asset or liability is recorded. Any fee that is above or below market terms results in a servicing asset or liability and is included within Other Assets on the Consolidated Statements of Financial Condition. 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	9 Months Ended
	Jun. 30, 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	9 Months Ended
	Jun. 30, 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 June 30, 2023 Corporate securities $ 25,000 $ — $ (6,250) $ 18,750 SBA securities 98,342 — (7,737) 90,605 Obligations of states and political subdivisions 2,384 — (73) 2,311 Non-bank qualified obligations of states and political subdivisions 272,818 — (34,443) 238,375 Asset-backed securities 265,794 — (11,228) 254,566 Mortgage-backed securities 1,526,300 — (216,636) 1,309,664 Total debt securities AFS $ 2,190,638 $ — $ (276,367) $ 1,914,271 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 June 30, 2023 Non-bank qualified obligations of states and political subdivisions $ 35,450 $ — $ (3,822) $ 31,628 Mortgage-backed securities 2,275 — (233) 2,042 Total debt securities HTM $ 37,725 $ — $ (4,055) $ 33,670 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 June 30, 2023 Corporate securities $ — $ — $ 18,750 $ (6,250) $ 18,750 $ (6,250) SBA securities 39,964 (2,048) 50,641 (5,689) 90,605 (7,737) Obligations of state and political subdivisions — — 2,311 (73) 2,311 (73) Non-bank qualified obligations of states and political subdivisions 38,703 (2,128) 198,715 (32,315) 237,418 (34,443) Asset-backed securities 98,655 (1,170) 155,911 (10,058) 254,566 (11,228) Mortgage-backed securities 284,959 (16,159) 1,021,679 (200,477) 1,306,638 (216,636) Total debt securities AFS $ 462,281 $ (21,505) $ 1,448,007 $ (254,862) $ 1,910,288 $ (276,367) 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 June 30, 2023 Non-bank qualified obligations of states and political subdivisions $ — $ — $ 31,628 $ (3,822) $ 31,628 $ (3,822) Mortgage-backed securities — — 2,042 (233) 2,042 (233) Total debt securities HTM $ — $ — $ 33,670 $ (4,055) $ 33,670 $ (4,055) 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 June 30, 2023, there were 203 securities AFS in an unrealized loss position. All of the mortgage-backed securities ("MBS") in an unrealized loss position at June 30, 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 adverse market conditions and/or changes in interest rates versus credit loss. As part of that assessment, management evaluated and concluded that it is more-likely-than-not that the Company will not be required and does not intend to sell any of the securities prior to recovery of the amortized cost. At June 30, 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 SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply. (Dollars in thousands) At June 30, 2023 At September 30, 2022 Securities AFS at Fair Value Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 4,784 $ 4,728 $ 718 $ 715 Due after one year through five years 4,814 4,400 9,921 9,395 Due after five years through ten years 86,500 75,126 89,921 81,819 Due after ten years 568,240 520,353 483,707 441,943 664,338 604,607 584,267 533,872 Mortgage-backed securities 1,526,300 1,309,664 1,581,452 1,348,997 Total securities AFS, at fair value $ 2,190,638 $ 1,914,271 $ 2,165,719 $ 1,882,869 Securities HTM at Fair Value Due after ten years $ 35,450 $ 31,628 $ 39,093 $ 35,903 35,450 31,628 39,093 35,903 Mortgage-backed securities 2,275 2,042 2,589 2,268 Total securities HTM, at cost $ 37,725 $ 33,670 $ 41,682 $ 38,171 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 June 30, 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 $11.2 million and $9.1 million at June 30, 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 Securities. The Company held $3.5 million at June 30, 2023 and $2.9 million at September 30, 2022 in marketable equity securities. The Company recognized $0.2 million and $3.8 million in unrealized losses on marketable equity securities during the nine months ended June 30, 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 nine months ended June 30, 2023 and 2022. No such securities were sold during the nine months ended June 30, 2023. Non-marketable equity securities with a readily determinable fair value totaled $8.5 million at June 30, 2023 and $7.2 million at September 30, 2022. The Company recognized $0.1 million in unrealized losses and $0.6 million in unrealized gains during the nine months ended June 30, 2023 and 2022, respectively. No such securities were sold during the nine months ended June 30, 2023. Non-marketable equity securities without readily determinable fair value totaled $15.8 million at June 30, 2023 and $18.2 million at September 30, 2022. There were two such securities were sold during the nine months ended June 30, 2023 . Equity Securities 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 $3.2 million and no impairment for such investments for the nine months ended June 30, 2023 and 2022, respectively.

LOANS AND LEASES, NET

LOANS AND LEASES, NET	9 Months Ended
	Jun. 30, 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 $ 10 $ — $ — $ 10 $ 87,341 $ 87,351 $ — $ — $ — Term lending 30,464 3,423 8,074 41,961 1,211,880 1,253,841 1,862 13,207 15,069 Asset based lending — — 218 218 372,942 373,160 218 14,407 14,625 Factoring — — — — 351,133 351,133 — 364 364 Lease financing 2,945 729 1,940 5,614 196,382 201,996 1,627 1,494 3,121 Insurance premium finance 1,884 874 2,394 5,152 661,113 666,265 2,394 — 2,394 SBA/USDA 51 908 1,002 1,961 420,428 422,389 349 698 1,047 Other commercial finance — — 92 92 171,862 171,954 92 — 92 Commercial finance 35,344 5,934 13,720 54,998 3,385,740 3,440,738 6,542 30,170 36,712 Consumer credit products 2,512 2,030 2,058 6,600 168,558 175,158 2,058 — 2,058 Other consumer finance 26 20 29 75 24,888 24,963 29 — 29 Consumer finance 2,538 2,050 2,087 6,675 193,446 200,121 2,087 — 2,087 Tax services — 47,194 — 47,194 — 47,194 — — — Warehouse finance — — — — 380,458 380,458 — — — Total loans and leases held for investment 37,882 55,178 15,807 108,867 3,959,644 4,068,511 8,629 30,170 38,799 Total loans and leases $ 37,892 $ 55,178 $ 15,807 $ 108,877 $ 4,046,985 $ 4,155,862 $ 8,629 $ 30,170 $ 38,799 (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 June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 103 $ 3,819 $ 2,245 $ 2,017 $ 3,380 $ 1,643 $ — $ 13,207 $ — Asset based lending — — — — — — 14,407 14,407 14,407 Factoring — — — — — — 364 364 — Lease financing — 269 596 — — 629 — 1,494 591 SBA/USDA — 401 12 32 — 253 — 698 401 Commercial finance 103 4,489 2,853 2,049 3,380 2,525 14,771 30,170 15,399 Total nonaccrual loans and leases $ 103 $ 4,489 $ 2,853 $ 2,049 $ 3,380 $ 2,525 $ 14,771 $ 30,170 $ 15,399 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 June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 128 $ 917 $ 658 $ 107 $ 52 $ — $ — $ 1,862 Asset based lending — — — — — — 218 218 Lease financing — 479 969 152 20 7 — 1,627 Insurance premium finance 1,149 1,241 4 — — — — 2,394 SBA/USDA — 349 — — — — — 349 Other commercial finance — — — — — 92 — 92 Commercial finance 1,277 2,986 1,631 259 72 99 218 6,542 Consumer credit products 335 1,239 415 50 19 — — 2,058 Other consumer finance — — — — — — 29 29 Consumer finance 335 1,239 415 50 19 — 29 2,087 Total 90 days or more delinquent and accruing $ 1,612 $ 4,225 $ 2,046 $ 309 $ 91 $ 99 $ 247 $ 8,629 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 June 30, Nine Months Ended June 30, (Dollars in thousands) 2023 2022 2023 2022 Term lending $ 12,637 $ 11,114 $ 10,397 $ 11,908 Asset based lending 15,792 3,500 8,452 4,502 Factoring 545 1,903 592 7,980 Lease financing 2,675 3,529 3,308 3,194 SBA/USDA 1,261 1,776 1,353 1,152 Commercial finance 32,910 21,822 24,102 28,736 Total loans and leases $ 32,910 $ 21,822 $ 24,102 $ 28,736 The recognized interest income on the Company's nonaccrual loans and leases for the three and nine months ended June 30, 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 June 30, 2023. There were $0.2 million of commercial finance loans and $0.5 million of consumer finance loans that were modified in a TDR during the three months ended June 30, 2022, all of which were modified to extend the term of the loan. During the nine months ended June 30, 2023, there were no loans that were modified in a TDR. There were $10.4 million of commercial finance loans and $0.7 million of consumer finance loans that were modified in a TDR during the nine months ended June 30, 2022, all of which were modified to extend the term of the loan. During the three months ended June 30, 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 June 30, 2022, the Company had $1.4 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 nine months ended June 30, 2023, the Company had $0.4 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 nine months ended June 30, 2022, the Company had $3.9 million of commercial finance loans and $1.1 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 nine months ended June 30, 2023 and June 30, 2022." id="sjs-B4">LOANS AND LEASES, NET Loans and leases consist of the following: (Dollars in thousands) June 30, 2023 September 30, 2022 Term lending $ 1,253,841 $ 1,090,289 Asset based lending 373,160 351,696 Factoring 351,133 372,595 Lease financing 201,996 210,692 Insurance premium finance 666,265 479,754 SBA/USDA 422,389 359,238 Other commercial finance 171,954 159,409 Commercial finance 3,440,738 3,023,673 Consumer credit products 175,158 144,353 Other consumer finance 24,963 25,306 Consumer finance 200,121 169,659 Tax services 47,194 9,098 Warehouse finance 380,458 326,850 Total loans and leases 4,068,511 3,529,280 Net deferred loan origination costs 4,388 7,025 Total gross loans and leases 4,072,899 3,536,305 Allowance for credit losses (81,916) (45,947) Total loans and leases, net $ 3,990,983 $ 3,490,358 During the nine months ended June 30, 2023 and 2022, the Company originated $941.5 million and $769.7 million of consumer finance and SBA/USDA as held for sale, respectively. The Company sold held for sale loans resulting in proceeds of $870.1 million and gain on sale of $0.2 million during the nine months ended June 30, 2023. The Company sold held for sale loans resulting in proceeds of $898.4 million and loss on sale of $3.9 million during the nine months ended June 30, 2022. Loans purchased and sold by portfolio segment, including participation interests, were as follows: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2023 2022 2023 2022 Loans Purchased Loans held for investment: Commercial finance $ — $ — $ — $ 3,098 Warehouse finance 9,715 19,657 197,549 105,472 Total purchases $ 9,715 $ 19,657 $ 197,549 $ 108,570 Loans Sold Loans held for sale: Commercial finance $ 11,114 $ 1,216 $ 12,263 $ 48,329 Consumer finance 254,655 173,284 857,869 696,891 Community banking — — — 153,222 Loans held for investment: Commercial finance — — — 15,549 Community banking — — — 30,235 Total sales $ 265,769 $ 174,500 $ 870,132 $ 944,226 Leasing Portfolio. The net investment in direct financing and sales-type leases was comprised of the following: (Dollars in thousands) June 30, 2023 September 30, 2022 Carrying amount $ 212,275 $ 216,880 Unguaranteed residual assets 13,152 13,037 Unamortized initial direct costs 160 295 Unearned income (23,431) (19,225) Total net investment in direct financing and sales-type leases $ 202,156 $ 210,987 Undiscounted future minimum lease payments receivable for direct financing and sales-type leases, and a reconciliation to the carrying amount recorded at June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 23,963 2024 76,232 2025 46,603 2026 24,781 2027 15,865 Thereafter 24,831 Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 212,275 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 212,275 The Company did not record any contingent rental income from direct financing and sales-type leases in the nine months ended June 30, 2023. Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows: Three Months Ended June 30, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 28,415 $ 250 $ (2,852) $ 825 $ 26,638 Asset based lending 1,081 68 — 154 1,303 Factoring 5,588 493 (140) 1 5,942 Lease financing 4,549 (355) (302) (26) 3,866 Insurance premium finance 1,263 1,094 (443) 158 2,072 SBA/USDA 2,640 24 — — 2,664 Other commercial finance 4,332 (253) — — 4,079 Commercial finance 47,868 1,321 (3,737) 1,112 46,564 Consumer credit products 1,219 522 — — 1,741 Other consumer finance 1,746 216 (1,860) — 102 Consumer finance 2,965 738 (1,860) — 1,843 Tax services 33,094 (229) (404) 671 33,132 Warehouse finance 377 — — — 377 Total loans and leases 84,304 1,830 (6,001) 1,783 81,916 Unfunded commitments (1) 356 (57) — — 299 Total $ 84,660 $ 1,773 $ (6,001) $ 1,783 $ 82,215 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Three Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 27,568 $ 9 $ (3,086) $ 1,316 $ 25,807 Asset based lending 2,583 (1,553) — 295 1,325 Factoring 6,526 533 (194) 268 7,133 Lease financing 6,471 (429) — 107 6,149 Insurance premium finance 1,057 583 (230) 41 1,451 SBA/USDA 2,943 338 (408) 25 2,898 Other commercial finance 1,197 (79) — — 1,118 Commercial finance 48,345 (598) (3,918) 2,052 45,881 Consumer credit products 1,621 (170) — — 1,451 Other consumer finance 7,388 (205) (2,428) 88 4,843 Consumer finance 9,009 (375) (2,428) 88 6,294 Tax services 30,757 (166) (7,998) 6 22,599 Warehouse finance 441 (9) — — 432 Total loans and leases 88,552 (1,148) (14,344) 2,146 75,206 Unfunded commitments (1) 551 (154) — — 397 Total $ 89,103 $ (1,302) $ (14,344) $ 2,146 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Nine Months Ended June 30, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 24,621 $ 7,895 $ (7,374) $ 1,496 $ 26,638 Asset based lending 1,050 2,972 (2,873) 154 1,303 Factoring 6,556 (311) (323) 20 5,942 Lease financing 5,902 (976) (1,315) 255 3,866 Insurance premium finance 1,450 1,202 (852) 272 2,072 SBA/USDA 3,263 (625) — 26 2,664 Other commercial finance 1,310 2,769 — — 4,079 Commercial finance 44,152 12,926 (12,737) 2,223 46,564 Consumer credit products 1,400 341 — — 1,741 Other consumer finance 63 2,232 (2,193) — 102 Consumer finance 1,463 2,573 (2,193) — 1,843 Tax services 5 32,830 (2,135) 2,432 33,132 Warehouse finance 327 50 — — 377 Total loans and leases 45,947 48,379 (17,065) 4,655 81,916 Unfunded commitments (1) 366 (67) — — 299 Total $ 46,312 $ 48,312 $ (17,065) $ 4,655 $ 82,215 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Nine Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 29,351 $ 1,104 $ (6,993) $ 2,345 $ 25,807 Asset based lending 1,726 (817) (16) 432 1,325 Factoring 3,997 13,857 (11,057) 336 7,133 Lease financing 7,629 (1,647) (112) 279 6,149 Insurance premium finance 1,394 374 (514) 197 1,451 SBA/USDA 2,978 517 (624) 27 2,898 Other commercial finance 1,168 (50) — — 1,118 Commercial finance 48,243 13,338 (19,316) 3,616 45,881 Consumer credit products 1,242 209 — — 1,451 Other consumer finance 6,112 2,513 (4,049) 267 4,843 Consumer finance 7,354 2,722 (4,049) 267 6,294 Tax services 2 28,093 (8,253) 2,757 22,599 Warehouse finance 420 12 — — 432 Community banking 12,262 (12,686) — 424 — Total loans and leases 68,281 31,479 (31,618) 7,064 75,206 Unfunded commitments (1) 690 (293) — — 397 Total $ 68,971 $ 31,186 $ (31,618) $ 7,064 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the 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 June 30, 2023 At September 30, 2022 Term lending $ 4,767 $ 2,885 Asset based lending 14,414 — Factoring — 550 Lease financing 591 2,787 SBA/USDA 750 1,199 Commercial finance (1) 20,522 7,421 Total $ 20,522 $ 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 $68.2 million and $120.7 million at June 30, 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 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 its evaluation of the appropriateness of the ACL 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 $200.1 million and $47.2 million at June 30, 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 June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending Pass $ 313,587 $ 201,918 $ 119,763 $ 82,834 $ 18,380 $ 203,059 $ — $ 939,541 Watch 47,005 50,336 61,125 11,832 6,964 14,399 — 191,661 Special mention 1,174 12,080 11,369 1,383 1,106 1,753 — 28,865 Substandard 2,715 34,238 19,320 25,326 4,485 2,135 — 88,219 Doubtful 103 1,934 1,110 931 235 1,242 — 5,555 Total 364,584 300,506 212,687 122,306 31,170 222,588 — 1,253,841 Asset based lending Pass — — — — — — 163,401 163,401 Watch — — — — — — 163,215 163,215 Special mention — — — — — — 23,264 23,264 Substandard — — — — — — 15,748 15,748 Doubtful — — — — — — 7,532 7,532 Total — — — — — — 373,160 373,160 Factoring Pass — — — — — — 257,636 257,636 Watch — — — — — — 71,351 71,351 Special mention — — — — — — 11,875 11,875 Substandard — — — — — — 10,271 10,271 Total — — — — — — 351,133 351,133 Lease financing Pass 8,249 18,748 21,365 34,127 2,091 50,807 — 135,387 Watch 190 10,301 11,617 3,370 2,222 477 — 28,177 Special mention — — 1,374 602 281 — — 2,257 Substandard — 8,185 8,168 3,960 6,269 9,278 — 35,860 Doubtful — — 81 100 — 134 — 315 Total 8,439 37,234 42,605 42,159 10,863 60,696 — 201,996 Insurance premium finance Pass 655,755 8,822 9 — — — — 664,586 Watch 374 239 — — — — — 613 Special mention 115 74 — — — — — 189 Substandard 55 429 — — — — — 484 Doubtful 80 313 — — — — — 393 Total 656,379 9,877 9 — — — — 666,265 SBA/USDA Pass 91,797 198,975 28,116 45,070 9,288 18,745 — 391,991 Watch — — 326 53 358 2,391 — 3,128 Special mention — — — — — — — — Substandard 252 1,680 1,156 7,185 8,303 8,694 — 27,270 Total 92,049 200,655 29,598 52,308 17,949 29,830 — 422,389 Other commercial finance Pass 3,425 18,899 32,908 1,094 10,212 73,785 — 140,323 Watch 1,740 — — — — — — 1,740 Special mention — — 18,000 — — — — 18,000 Substandard 2,789 464 8,379 — — 259 — 11,891 Total 7,954 19,363 59,287 1,094 10,212 74,044 — 171,954 Warehouse finance Pass — — — — — — 380,458 380,458 Total — — — — — — 380,458 380,458 Total loans and leases Pass 1,072,813 447,362 202,161 163,125 39,971 346,396 801,495 3,073,323 Watch 49,309 60,876 73,068 15,255 9,544 17,267 234,566 459,885 Special mention 1,289 12,154 30,743 1,985 1,387 1,753 35,139 84,450 Substandard 5,811 44,996 37,023 36,471 19,057 20,366 26,019 189,743 Doubtful 183 2,247 1,191 1,031 235 1,376 7,532 13,795 Total $ 1,129,405 $ 567,635 $ 344,186 $ 217,867 $ 70,194 $ 387,158 $ 1,104,751 $ 3,821,196 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 June 30, 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 $ 10 $ — $ — $ 10 $ 87,341 $ 87,351 $ — $ — $ — Term lending 30,464 3,423 8,074 41,961 1,211,880 1,253,841 1,862 13,207 15,069 Asset based lending — — 218 218 372,942 373,160 218 14,407 14,625 Factoring — — — — 351,133 351,133 — 364 364 Lease financing 2,945 729 1,940 5,614 196,382 201,996 1,627 1,494 3,121 Insurance premium finance 1,884 874 2,394 5,152 661,113 666,265 2,394 — 2,394 SBA/USDA 51 908 1,002 1,961 420,428 422,389 349 698 1,047 Other commercial finance — — 92 92 171,862 171,954 92 — 92 Commercial finance 35,344 5,934 13,720 54,998 3,385,740 3,440,738 6,542 30,170 36,712 Consumer credit products 2,512 2,030 2,058 6,600 168,558 175,158 2,058 — 2,058 Other consumer finance 26 20 29 75 24,888 24,963 29 — 29 Consumer finance 2,538 2,050 2,087 6,675 193,446 200,121 2,087 — 2,087 Tax services — 47,194 — 47,194 — 47,194 — — — Warehouse finance — — — — 380,458 380,458 — — — Total loans and leases held for investment 37,882 55,178 15,807 108,867 3,959,644 4,068,511 8,629 30,170 38,799 Total loans and leases $ 37,892 $ 55,178 $ 15,807 $ 108,877 $ 4,046,985 $ 4,155,862 $ 8,629 $ 30,170 $ 38,799 (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 June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 103 $ 3,819 $ 2,245 $ 2,017 $ 3,380 $ 1,643 $ — $ 13,207 $ — Asset based lending — — — — — — 14,407 14,407 14,407 Factoring — — — — — — 364 364 — Lease financing — 269 596 — — 629 — 1,494 591 SBA/USDA — 401 12 32 — 253 — 698 401 Commercial finance 103 4,489 2,853 2,049 3,380 2,525 14,771 30,170 15,399 Total nonaccrual loans and leases $ 103 $ 4,489 $ 2,853 $ 2,049 $ 3,380 $ 2,525 $ 14,771 $ 30,170 $ 15,399 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 June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 128 $ 917 $ 658 $ 107 $ 52 $ — $ — $ 1,862 Asset based lending — — — — — — 218 218 Lease financing — 479 969 152 20 7 — 1,627 Insurance premium finance 1,149 1,241 4 — — — — 2,394 SBA/USDA — 349 — — — — — 349 Other commercial finance — — — — — 92 — 92 Commercial finance 1,277 2,986 1,631 259 72 99 218 6,542 Consumer credit products 335 1,239 415 50 19 — — 2,058 Other consumer finance — — — — — — 29 29 Consumer finance 335 1,239 415 50 19 — 29 2,087 Total 90 days or more delinquent and accruing $ 1,612 $ 4,225 $ 2,046 $ 309 $ 91 $ 99 $ 247 $ 8,629 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 June 30, Nine Months Ended June 30, (Dollars in thousands) 2023 2022 2023 2022 Term lending $ 12,637 $ 11,114 $ 10,397 $ 11,908 Asset based lending 15,792 3,500 8,452 4,502 Factoring 545 1,903 592 7,980 Lease financing 2,675 3,529 3,308 3,194 SBA/USDA 1,261 1,776 1,353 1,152 Commercial finance 32,910 21,822 24,102 28,736 Total loans and leases $ 32,910 $ 21,822 $ 24,102 $ 28,736 The recognized interest income on the Company's nonaccrual loans and leases for the three and nine months ended June 30, 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 June 30, 2023. There were $0.2 million of commercial finance loans and $0.5 million of consumer finance loans that were modified in a TDR during the three months ended June 30, 2022, all of which were modified to extend the term of the loan. During the nine months ended June 30, 2023, there were no loans that were modified in a TDR. There were $10.4 million of commercial finance loans and $0.7 million of consumer finance loans that were modified in a TDR during the nine months ended June 30, 2022, all of which were modified to extend the term of the loan. During the three months ended June 30, 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 June 30, 2022, the Company had $1.4 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 nine months ended June 30, 2023, the Company had $0.4 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 nine months ended June 30, 2022, the Company had $3.9 million of commercial finance loans and $1.1 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 nine months ended June 30, 2023 and June 30, 2022.

EARNINGS PER COMMON SHARE ("EPS

EARNINGS PER COMMON SHARE ("EPS")	9 Months Ended
	Jun. 30, 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 June 30, Nine Months Ended June 30, (Dollars in thousands, except per share data) 2023 2022 2023 2022 Basic income per common share: Net income attributable to Pathward Financial, Inc. $ 45,096 $ 22,391 $ 127,709 $ 132,966 Dividends and undistributed earnings allocated to participating securities (690) (377) (1,920) (2,166) Basic net earnings available to common stockholders 44,406 22,014 125,789 130,800 Undistributed earnings allocated to nonvested restricted stockholders 670 352 1,858 2,093 Reallocation of undistributed earnings to nonvested restricted stockholders (667) (352) (1,852) (2,092) Diluted net earnings available to common stockholders $ 44,409 $ 22,014 $ 125,795 $ 130,801 Total weighted-average basic common shares outstanding 26,346,693 28,868,136 27,152,773 29,444,979 Effect of dilutive securities (1) Performance share units 100,339 — 86,028 9,607 Total effect of dilutive securities 100,339 — 86,028 9,607 Total weighted-average diluted common shares outstanding 26,447,032 28,868,136 27,238,801 29,454,586 Net earnings per common share: Basic earnings per common share $ 1.69 $ 0.76 $ 4.63 $ 4.44 Diluted earnings per common share (2) $ 1.68 $ 0.76 $ 4.62 $ 4.44 (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 June 30, 2023 and 2022, respectively, were 409,666 and 493,800 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 nine months ended June 30, 2023 and 2022, respectively, were 414,539 and 487,538 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive.

RENTAL EQUIPMENT, NET

RENTAL EQUIPMENT, NET	9 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
RENTAL EQUIPMENT, NET	RENTAL EQUIPMENT, NET Rental equipment consists of the following: (Dollars in thousands) June 30, 2023 September 30, 2022 Computers and IT networking equipment $ 25,681 $ 21,669 Motor vehicles and other 123,374 107,648 Other furniture and equipment 49,214 34,254 Solar panels and equipment 137,809 133,765 Total 336,078 297,336 Accumulated depreciation (113,122) (94,355) Unamortized initial direct costs 1,256 1,390 Net book value $ 224,212 $ 204,371 Future minimum lease payments expected to be received for operating leases at June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 11,844 2024 40,640 2025 33,086 2026 23,247 2027 15,506 Thereafter 17,484 Total $ 141,807

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Jun. 30, 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 June 30, 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 nine months ended June 30, 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 (868) — (2,595) (398) (3,861) At June 30, 2023 $ 7,737 $ — $ 9,800 $ 4,293 $ 21,830 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (6,887) (2,481) (61,370) (5,429) (76,167) Accumulated impairment — — (10,918) (218) (11,136) At June 30, 2023 $ 7,737 $ — $ 9,800 $ 4,293 $ 21,830 At September 30, 2021 $ 9,823 $ 40 $ 17,868 $ 5,417 $ 33,148 Acquisitions during the period — — — 1 1 Amortization during the period (871) (40) (3,884) (393) (5,188) Write-offs during the period — — (670) (203) (873) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (5,672) (2,481) (57,856) (4,900) (70,909) Accumulated impairment — — (10,918) (218) (11,136) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 (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 three months of fiscal 2023 and subsequent fiscal years at June 30, 2023 was as follows: (Dollars in thousands) Remaining in 2023 $ 1,082 2024 4,123 2025 3,561 2026 3,215 2027 2,569 Thereafter 7,280 Total anticipated intangible amortization $ 21,830 There were no impairments to intangible assets during the nine months ended June 30, 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	9 Months Ended
	Jun. 30, 2023
Leases [Abstract]
OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES	OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES Operating lease right-of-use ("ROU") assets, included in other assets Operating lease liabilities, included in accrued expenses and other liabilities Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 1,091 2024 3,913 2025 3,718 2026 3,195 2027 3,092 Thereafter 18,639 Total undiscounted future minimum lease payments 33,648 Discount (4,003) Total operating lease liabilities $ 29,645 The weighted-average discount rate and remaining lease term for operating leases at June 30, 2023 were as follows: Weighted-average discount rate 2.37 % Weighted-average remaining lease term (years) 9.82 The components of total lease costs for operating leases were as follows: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2023 2022 2023 2022 Lease expense $ 978 $ 1,119 $ 2,974 $ 3,375 Short-term and variable lease cost 22 58 106 133 ROU asset impairment — 670 — 670 Sublease income (368) (375) (1,040) (906) Total lease cost for operating leases $ 632 $ 1,472 $ 2,040 $ 3,272

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Jun. 30, 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 nine months ended June 30, 2023 and 2022, the Company repurchased 2,316,814 and 2,447,699 shares, respectively, as part of the share repurchase program. Under the repurchase program, repurchased shares were retired and designated as authorized but unissued shares. The Company accounts for repurchased shares using the par value method under which the repurchase price is charged to paid-in capital up to the amount of the original proceeds of those shares. When the repurchase price is greater than the original issue proceeds, the excess is charged to retained earnings. As of June 30, 2023, 1,978,163 shares of common stock remained available for repurchase. For the nine months ended June 30, 2023 and 2022, the Company also repurchased 59,626 and 67,158 shares, or $2.1 million and $3.8 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 nine months ended June 30, 2023 and 2022, respectively.

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Jun. 30, 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. No new awards are made under the 2002 Omnibus Incentive Plan following November 25, 2022, the date that the 2002 Omnibus Incentive Plan expired by its terms. Compensation expense for share-based awards is recorded over the vesting period at the fair value of the award at the time of the grant. The exercise price of options or fair value of nonvested (restricted) shares and performance share units granted under the Company’s 2002 Omnibus Incentive Plan is equal to the fair market value of the underlying stock at the grant date, adjusted for dividends where applicable. The Company has elected, with the adoption of ASU 2016-09, to record forfeitures as they occur. The following tables show the activity of nonvested (restricted) shares and PSUs granted, vested, or forfeited under the 2002 Omnibus Incentive Plan for the nine months ended June 30, 2023. There were no options granted, exercised, or forfeited under this plan during the nine months ended June 30, 2023. 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 (33,293) 48.90 Nonvested shares outstanding, June 30, 2023 392,496 $ 36.42 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, June 30, 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 June 30, 2023, stock-based compensation expense not yet recognized in income totaled $8.2 million, which is expected to be recognized over a weighted average remaining period of 1.45 years.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company recorded an income tax expense of $19.0 million for the nine months ended June 30, 2023, resulting in an effective tax rate of 12.80%, compared to an income tax expense of $29.2 million, or an effective tax rate of 17.77%, for the nine months ended June 30, 2022. The Company’s effective tax rate was lower than the U.S. statutory rate of 21% primarily because of the 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. Nine Months Ended June 30, (Dollars in thousands) 2023 2022 Provision at statutory rate $ 30,808 $ 34,063 Tax-exempt income (600) (541) State income taxes 6,109 6,728 Interim period effective rate adjustment (3,065) (2,849) Tax credit investments, net - federal (13,669) (6,994) Research tax credit (805) (355) IRC 162(m) nondeductible compensation 928 801 Other, net (710) (1,617) Income tax expense $ 18,996 $ 29,236 Effective tax rate 12.80 % 17.77 %

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	9 Months Ended
	Jun. 30, 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 June 30, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income (1) $ 40,683 $ 23,213 $ 53,067 $ 46,802 $ 3,715 $ 2,136 $ 97,465 $ 72,151 Noninterest income: Refund transfer product fees 8,262 10,289 — — — — 8,262 10,289 Refund advance fee income (1) (927) (20) — — — — (927) (20) Card and deposit fees 39,450 24,673 253 252 5 10 39,708 24,935 Rental income (1) — — 13,756 11,890 224 192 13,980 12,082 Gain on sale of securities (1) — — — — 9 198 9 198 Gain on sale of other (1) — — 812 1,239 — — 812 1,239 Other income (1) 1,929 1,284 1,888 2,479 2,072 1,508 5,889 5,271 Total noninterest income 48,714 36,226 16,709 15,860 2,310 1,908 67,733 53,994 Revenue $ 89,397 $ 59,439 $ 69,776 $ 62,662 $ 6,025 $ 4,044 $ 165,198 $ 126,145 Nine Months Ended June 30, Net interest income (1) $ 116,373 $ 79,323 $ 142,149 $ 136,923 $ 24,405 $ 11,318 $ 282,927 $ 227,564 Noninterest income: Refund transfer product fees 39,144 38,674 — — — — 39,144 38,674 Refund advance fee income (1) 37,685 40,513 — — — — 37,685 40,513 Card and deposit fees 118,730 76,075 766 728 17 22 119,513 76,825 Rental income (1) — — 39,008 34,192 620 342 39,628 34,534 Gain on sale of securities (1) — — — — 91 595 91 595 Gain on sale of trademarks — — — — 10,000 50,000 10,000 50,000 Gain (loss) on sale of other (1) — — 566 7,331 — (8,932) 566 (1,601) Other income (1) 4,470 3,434 4,907 8,103 4,544 (726) 13,921 10,811 Total noninterest income 200,029 158,696 45,247 50,354 15,272 41,301 260,548 250,351 Revenue $ 316,402 $ 238,019 $ 187,396 $ 187,277 $ 39,677 $ 52,619 $ 543,475 $ 477,915 (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 for the nine months ended June 30, 2023. 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 are 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 at the 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 Federal Deposit Insurance Corporation ("FDIC"). The servicing fee is typically reflective of the effective federal funds rate ("EFFR").

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jun. 30, 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 June 30, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income $ 40,683 $ 23,213 $ 53,067 $ 46,802 $ 3,715 $ 2,136 $ 97,465 $ 72,151 Provision for (reversal of) credit losses 508 (279) 1,265 (752) — (271) 1,773 (1,302) Noninterest income 48,714 36,226 16,709 15,860 2,310 1,908 67,733 53,994 Noninterest expense 39,666 23,960 33,594 31,336 41,318 41,354 114,578 96,650 Income (loss) before income tax expense 49,223 35,758 34,917 32,078 (35,293) (37,039) 48,847 30,797 Total assets 455,540 373,019 3,914,924 3,457,004 3,088,161 2,898,155 7,458,625 6,728,178 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 6,130,524 5,573,768 7,550 11,177 168,902 125,854 6,306,976 5,710,799 Nine Months Ended June 30, Net interest income $ 116,373 $ 79,323 $ 142,149 $ 136,923 $ 24,405 $ 11,318 $ 282,927 $ 227,564 Provision for (reversal of) credit losses 35,402 30,667 12,860 13,045 50 (12,526) 48,312 31,186 Noninterest income 200,029 158,696 45,247 50,354 15,272 41,301 260,548 250,351 Noninterest expense 124,070 73,509 105,189 95,845 117,514 112,892 346,773 282,246 Income (loss) before income tax expense 156,930 133,843 69,347 78,387 (77,887) (47,747) 148,390 164,483 Total assets 455,540 373,019 3,914,924 3,457,004 3,088,161 2,898,155 7,458,625 6,728,178 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 6,130,524 5,573,768 7,550 11,177 168,902 125,854 6,306,976 5,710,799

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Jun. 30, 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 June 30, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 18,750 $ — $ 18,750 $ — SBA securities 90,605 — 90,605 — Obligations of states and political subdivisions 2,311 — 2,311 — Non-bank qualified obligations of states and political subdivisions 238,375 — 238,375 — Asset-backed securities 254,566 — 254,566 — Mortgage-backed securities 1,309,664 — 1,309,664 — Total debt securities AFS $ 1,914,271 $ — $ 1,914,271 $ — Common equities and mutual funds (1) $ 3,527 $ 3,527 $ — $ — Non-marketable equity securities (2) $ 8,469 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 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 3% to 18%. 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 June 30, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 4,113 $ — $ — $ 4,113 Total loans and leases, net individually evaluated for credit loss 4,113 — — 4,113 Total $ 4,113 $ — $ — $ 4,113 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 June 30, 2023 Fair Value at September 30, 2022 Valuation Unobservable Input Range of Inputs Loans and leases, net individually evaluated for credit loss $ 4,113 $ 1,575 Market approach Appraised values (1) 3% - 18% (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 3% to 18%. Management discloses the estimated fair value of financial instruments, including assets and liabilities on and off the Condensed Consolidated Statements of Financial Condition, for which it is practicable to estimate fair value. These fair value estimates were made at June 30, 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 June 30, 2023 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 515,271 $ 515,271 $ 515,271 $ — $ — Debt securities available for sale 1,914,271 1,914,271 — 1,914,271 — Debt securities held to maturity 37,725 33,670 — 33,670 — Common equities and mutual funds (1) 3,527 3,527 3,527 — — Non-marketable equity securities (1)(2) 20,533 20,533 — 12,064 — Loans held for sale 87,351 87,351 — 87,351 — Loans and leases 4,068,511 4,006,176 — — 4,006,176 Federal Reserve Bank and Federal Home Loan Bank stocks 30,890 30,890 — 30,890 — Accrued interest receivable 22,332 22,332 22,332 — — Financial liabilities Deposits 6,306,976 6,306,818 6,301,147 5,671 — Overnight federal funds purchased 230,000 230,000 230,000 — — Other short- and long-term borrowings 34,178 31,853 — 31,853 — Accrued interest payable 802 802 802 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 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	9 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSManagement has evaluated subsequent events that occurred after June 30, 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 June 30, 2023.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pay vs Performance Disclosure
Net income attributable to Pathward Financial, Inc.	$ 45,096	$ 22,391	$ 127,709	$ 132,966

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	9 Months Ended
	Jun. 30, 2023 shares	Jun. 30, 2023 shares
Glen Herrick [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		Name and Title Date Adopted Character of Trading Arrangement (1) Aggregate Number of Shares of Common Stock to be Purchased or Sold Pursuant to Trading Arrangement Duration (2) Date Terminated Glen Herrick, EVP Chief Financial Officer May 16, 2023 Rule 10b5-1 Trading Arrangement (3) Up to 20,000 shares to be sold November 1, 2023 to January 30, 2024 Not applicable (1 ) Except as indicated by footnote, the trading arrangement marked as "Rule 10b5-1 Trading Arrangement" in the above table (the "Trading Arrangement") is intended to satisfy the affirmative defense of Rule 10b5-1(c), as amended (the "Rule"). (2) The Trading Arrangement permits transactions through: (a) the termination or suspension of the Trading Arrangement, or (b) the earliest to occur of (i) the date set forth in the above table, (ii) completion of all sales under the Trading Arrangement, (iii) receipt of notice of Mr. Herrick’s death, or (iv) receipt of notice of the commencement of any proceedings in respect of or triggered by Mr. Herrick’s bankruptcy or insolvency. The Trading Arrangement only permits transactions after expiration of the applicable mandatory cooling-off period under the Rule. (3) Compiled with the then-applicable requirements of Rule 10b5-1(c) when adopted in May 2023.
Name	Glen Herrick
Title	Chief Financial Officer
Adoption Date	May 16, 2023
Arrangement Duration	61 days
Aggregate Available	20,000	20,000
Director and Officer Trading Arrangement [Member]
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") (Policies)	9 Months Ended
	Jun. 30, 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, except for the following: PRINCIPLES OF CONSOLIDATION The Consolidated Financial Statements include the accounts of Pathward Financial, Inc. ("Pathward Financial" or the “Company” or "us"), a registered bank holding company located in Sioux Falls, South Dakota, and its wholly-owned subsidiaries. The Company's subsidiaries include Pathward ® , National Association ("Pathward ® , N.A." or "Pathward" or "the “Bank”), a national bank whose primary federal regulator is the Office of the Comptroller of the Currency (the "OCC"), and Pathward Venture Capital, LLC, a wholly-owned service corporation subsidiary of Pathward, N.A. which invests in companies in the financial services industry. All significant intercompany balances and transactions have been eliminated. The Company also owns 100% of First Midwest Financial Capital Trust I (the “Trust”), which was formed in July 2001 for the purpose of issuing trust preferred securities, and Crestmark Capital Trust I, which was acquired from the Crestmark Acquisition in August 2018. The Trust and Crestmark Capital Trust I are not included in the Consolidated Financial Statements of the Company. In addition, the Company is a variable interest holder in certain entities in which the equity holders do not have the characteristics of a controlling financial interest or where the entity does not have enough equity at risk to finance its activities without additional subordinated financial support (referred to as variable interest entities or "VIEs"). The Company's variable interest arises from contractual ownership or other monetary interests that change with fluctuations in the VIE's net asset value. The primary beneficiary is the entity which has both: (1) the power to direct the activities of the VIE that most significantly impacts the VIE's economic performance, and (2) the obligation to absorb losses or receive benefits of the entity that could potentially be significant to the VIE. To determine whether or not a variable interest the Company holds could potentially be significant to the VIE, the Company considers both qualitative and quantitative factors regarding the nature, size and form of the Company's involvement with the VIE. Further, the Company assesses whether or not the Company is the primary beneficiary of a VIE on an ongoing basis. If the determination is made that the Company is the primary beneficiary, then that entity is included in the Consolidated Financial Statements. Noncontrolling interests represent the portion of net income and equity attributable to third-party owners of consolidated subsidiaries that are not wholly-owned by Pathward Financial. All of the Company's noncontrolling interests relate to the Company's Commercial Finance business line. Variable Interest Entities In the normal course of business, the Company enters into off-balance sheet transactions with special purpose entities ("SPEs"), which can be structured as corporations, trusts, limited liability companies, or partnerships and are established for a limited purpose. Currently, the Company utilizes a SPE facility for certain term lending products within the Company's Commercial Finance business line. The Company participated in the structuring of the SPE, has a minority ownership interest in the SPE, and acts as servicer for the SPE in exchange for a servicing fee. Pathward is not the primary beneficiary of the SPE as our risk of loss or right to benefits from the SPE are not significant. As of June 30, 2023, there are $9.9 million of commercial term loans held at the SPE, and the Company’s equity investment in the SPE is $0.9 million. The Company’s maximum exposure to loss from the SPE is limited to its equity investment. As of June 30, 2023, there are $3.0 million of commercial term loans classified as held for sale related to this VIE. Additional information on loans transferred during the period is included in Note 5. Loans and Leases, Net. Loan Servicing and Transfers of Financial Assets Transfers of loans, portions of loans meeting the definition of a participating interest, and other financial assets are accounted for as sales on the transaction settlement date when control has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been legally isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of such right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through a repurchase agreement or other means. Upon sale, the loans or other financial assets are derecognized from the Company’s Consolidated Statements of Financial Condition. If the transfer does not satisfy the aforementioned control criteria, the transaction is recorded as a secured borrowing with the loans or other financial assets remaining on the Company’s Consolidated Statements of Financial Condition and proceeds recognized as a liability. The Company sells loan participations, generally without recourse, in both the commercial and consumer segments. The Company also sells commercial Small Business Administration ("SBA") and United States Department of Agriculture ("USDA") loans to third parties, generally without recourse. The Bank generally retains the right to service the sold loans for a fee. If the fee is determined commensurate and customary with market terms, no servicing asset or liability is recorded. Any fee that is above or below market terms results in a servicing asset or liability and is included within Other Assets on the Consolidated Statements of Financial Condition. 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)	9 Months Ended
	Jun. 30, 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 June 30, 2023 Corporate securities $ 25,000 $ — $ (6,250) $ 18,750 SBA securities 98,342 — (7,737) 90,605 Obligations of states and political subdivisions 2,384 — (73) 2,311 Non-bank qualified obligations of states and political subdivisions 272,818 — (34,443) 238,375 Asset-backed securities 265,794 — (11,228) 254,566 Mortgage-backed securities 1,526,300 — (216,636) 1,309,664 Total debt securities AFS $ 2,190,638 $ — $ (276,367) $ 1,914,271 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 June 30, 2023 Non-bank qualified obligations of states and political subdivisions $ 35,450 $ — $ (3,822) $ 31,628 Mortgage-backed securities 2,275 — (233) 2,042 Total debt securities HTM $ 37,725 $ — $ (4,055) $ 33,670 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 June 30, 2023 Corporate securities $ — $ — $ 18,750 $ (6,250) $ 18,750 $ (6,250) SBA securities 39,964 (2,048) 50,641 (5,689) 90,605 (7,737) Obligations of state and political subdivisions — — 2,311 (73) 2,311 (73) Non-bank qualified obligations of states and political subdivisions 38,703 (2,128) 198,715 (32,315) 237,418 (34,443) Asset-backed securities 98,655 (1,170) 155,911 (10,058) 254,566 (11,228) Mortgage-backed securities 284,959 (16,159) 1,021,679 (200,477) 1,306,638 (216,636) Total debt securities AFS $ 462,281 $ (21,505) $ 1,448,007 $ (254,862) $ 1,910,288 $ (276,367) 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 June 30, 2023 Non-bank qualified obligations of states and political subdivisions $ — $ — $ 31,628 $ (3,822) $ 31,628 $ (3,822) Mortgage-backed securities — — 2,042 (233) 2,042 (233) Total debt securities HTM $ — $ — $ 33,670 $ (4,055) $ 33,670 $ (4,055) 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 SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply. (Dollars in thousands) At June 30, 2023 At September 30, 2022 Securities AFS at Fair Value Amortized Cost Fair Amortized Cost Fair Due in one year or less $ 4,784 $ 4,728 $ 718 $ 715 Due after one year through five years 4,814 4,400 9,921 9,395 Due after five years through ten years 86,500 75,126 89,921 81,819 Due after ten years 568,240 520,353 483,707 441,943 664,338 604,607 584,267 533,872 Mortgage-backed securities 1,526,300 1,309,664 1,581,452 1,348,997 Total securities AFS, at fair value $ 2,190,638 $ 1,914,271 $ 2,165,719 $ 1,882,869 Securities HTM at Fair Value Due after ten years $ 35,450 $ 31,628 $ 39,093 $ 35,903 35,450 31,628 39,093 35,903 Mortgage-backed securities 2,275 2,042 2,589 2,268 Total securities HTM, at cost $ 37,725 $ 33,670 $ 41,682 $ 38,171

LOANS AND LEASES, NET (Tables)

LOANS AND LEASES, NET (Tables)	9 Months Ended
	Jun. 30, 2023
Loans and Leases Receivable Disclosure [Abstract]
Schedule of Loans Receivable	Loans and leases consist of the following: (Dollars in thousands) June 30, 2023 September 30, 2022 Term lending $ 1,253,841 $ 1,090,289 Asset based lending 373,160 351,696 Factoring 351,133 372,595 Lease financing 201,996 210,692 Insurance premium finance 666,265 479,754 SBA/USDA 422,389 359,238 Other commercial finance 171,954 159,409 Commercial finance 3,440,738 3,023,673 Consumer credit products 175,158 144,353 Other consumer finance 24,963 25,306 Consumer finance 200,121 169,659 Tax services 47,194 9,098 Warehouse finance 380,458 326,850 Total loans and leases 4,068,511 3,529,280 Net deferred loan origination costs 4,388 7,025 Total gross loans and leases 4,072,899 3,536,305 Allowance for credit losses (81,916) (45,947) Total loans and leases, net $ 3,990,983 $ 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 June 30, Nine Months Ended June 30, (Dollars in thousands) 2023 2022 2023 2022 Loans Purchased Loans held for investment: Commercial finance $ — $ — $ — $ 3,098 Warehouse finance 9,715 19,657 197,549 105,472 Total purchases $ 9,715 $ 19,657 $ 197,549 $ 108,570 Loans Sold Loans held for sale: Commercial finance $ 11,114 $ 1,216 $ 12,263 $ 48,329 Consumer finance 254,655 173,284 857,869 696,891 Community banking — — — 153,222 Loans held for investment: Commercial finance — — — 15,549 Community banking — — — 30,235 Total sales $ 265,769 $ 174,500 $ 870,132 $ 944,226
Sales-type Lease, Lease Income	The net investment in direct financing and sales-type leases was comprised of the following: (Dollars in thousands) June 30, 2023 September 30, 2022 Carrying amount $ 212,275 $ 216,880 Unguaranteed residual assets 13,152 13,037 Unamortized initial direct costs 160 295 Unearned income (23,431) (19,225) Total net investment in direct financing and sales-type leases $ 202,156 $ 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 June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 23,963 2024 76,232 2025 46,603 2026 24,781 2027 15,865 Thereafter 24,831 Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 212,275 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 212,275
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans	Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows: Three Months Ended June 30, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 28,415 $ 250 $ (2,852) $ 825 $ 26,638 Asset based lending 1,081 68 — 154 1,303 Factoring 5,588 493 (140) 1 5,942 Lease financing 4,549 (355) (302) (26) 3,866 Insurance premium finance 1,263 1,094 (443) 158 2,072 SBA/USDA 2,640 24 — — 2,664 Other commercial finance 4,332 (253) — — 4,079 Commercial finance 47,868 1,321 (3,737) 1,112 46,564 Consumer credit products 1,219 522 — — 1,741 Other consumer finance 1,746 216 (1,860) — 102 Consumer finance 2,965 738 (1,860) — 1,843 Tax services 33,094 (229) (404) 671 33,132 Warehouse finance 377 — — — 377 Total loans and leases 84,304 1,830 (6,001) 1,783 81,916 Unfunded commitments (1) 356 (57) — — 299 Total $ 84,660 $ 1,773 $ (6,001) $ 1,783 $ 82,215 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Three Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 27,568 $ 9 $ (3,086) $ 1,316 $ 25,807 Asset based lending 2,583 (1,553) — 295 1,325 Factoring 6,526 533 (194) 268 7,133 Lease financing 6,471 (429) — 107 6,149 Insurance premium finance 1,057 583 (230) 41 1,451 SBA/USDA 2,943 338 (408) 25 2,898 Other commercial finance 1,197 (79) — — 1,118 Commercial finance 48,345 (598) (3,918) 2,052 45,881 Consumer credit products 1,621 (170) — — 1,451 Other consumer finance 7,388 (205) (2,428) 88 4,843 Consumer finance 9,009 (375) (2,428) 88 6,294 Tax services 30,757 (166) (7,998) 6 22,599 Warehouse finance 441 (9) — — 432 Total loans and leases 88,552 (1,148) (14,344) 2,146 75,206 Unfunded commitments (1) 551 (154) — — 397 Total $ 89,103 $ (1,302) $ (14,344) $ 2,146 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Nine Months Ended June 30, 2023 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 24,621 $ 7,895 $ (7,374) $ 1,496 $ 26,638 Asset based lending 1,050 2,972 (2,873) 154 1,303 Factoring 6,556 (311) (323) 20 5,942 Lease financing 5,902 (976) (1,315) 255 3,866 Insurance premium finance 1,450 1,202 (852) 272 2,072 SBA/USDA 3,263 (625) — 26 2,664 Other commercial finance 1,310 2,769 — — 4,079 Commercial finance 44,152 12,926 (12,737) 2,223 46,564 Consumer credit products 1,400 341 — — 1,741 Other consumer finance 63 2,232 (2,193) — 102 Consumer finance 1,463 2,573 (2,193) — 1,843 Tax services 5 32,830 (2,135) 2,432 33,132 Warehouse finance 327 50 — — 377 Total loans and leases 45,947 48,379 (17,065) 4,655 81,916 Unfunded commitments (1) 366 (67) — — 299 Total $ 46,312 $ 48,312 $ (17,065) $ 4,655 $ 82,215 (1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition. Nine Months Ended June 30, 2022 (Dollars in thousands) Beginning Balance Provision (Reversal) Charge-offs Recoveries Ending Balance Allowance for credit losses: Term lending $ 29,351 $ 1,104 $ (6,993) $ 2,345 $ 25,807 Asset based lending 1,726 (817) (16) 432 1,325 Factoring 3,997 13,857 (11,057) 336 7,133 Lease financing 7,629 (1,647) (112) 279 6,149 Insurance premium finance 1,394 374 (514) 197 1,451 SBA/USDA 2,978 517 (624) 27 2,898 Other commercial finance 1,168 (50) — — 1,118 Commercial finance 48,243 13,338 (19,316) 3,616 45,881 Consumer credit products 1,242 209 — — 1,451 Other consumer finance 6,112 2,513 (4,049) 267 4,843 Consumer finance 7,354 2,722 (4,049) 267 6,294 Tax services 2 28,093 (8,253) 2,757 22,599 Warehouse finance 420 12 — — 432 Community banking 12,262 (12,686) — 424 — Total loans and leases 68,281 31,479 (31,618) 7,064 75,206 Unfunded commitments (1) 690 (293) — — 397 Total $ 68,971 $ 31,186 $ (31,618) $ 7,064 $ 75,603 (1) Reserve for unfunded commitments is recognized within other liabilities on the 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 June 30, 2023 At September 30, 2022 Term lending $ 4,767 $ 2,885 Asset based lending 14,414 — Factoring — 550 Lease financing 591 2,787 SBA/USDA 750 1,199 Commercial finance (1) 20,522 7,421 Total $ 20,522 $ 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 June 30, Nine Months Ended June 30, (Dollars in thousands) 2023 2022 2023 2022 Term lending $ 12,637 $ 11,114 $ 10,397 $ 11,908 Asset based lending 15,792 3,500 8,452 4,502 Factoring 545 1,903 592 7,980 Lease financing 2,675 3,529 3,308 3,194 SBA/USDA 1,261 1,776 1,353 1,152 Commercial finance 32,910 21,822 24,102 28,736 Total loans and leases $ 32,910 $ 21,822 $ 24,102 $ 28,736
Asset Classification by Credit Quality Indicators of Loans and Leases	The amortized cost basis of loans and leases by asset classification and year of origination was as follows: Amortized Cost Basis (Dollars in thousands) Term Loans and Leases by Origination Year Revolving Loans and Leases Total At June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending Pass $ 313,587 $ 201,918 $ 119,763 $ 82,834 $ 18,380 $ 203,059 $ — $ 939,541 Watch 47,005 50,336 61,125 11,832 6,964 14,399 — 191,661 Special mention 1,174 12,080 11,369 1,383 1,106 1,753 — 28,865 Substandard 2,715 34,238 19,320 25,326 4,485 2,135 — 88,219 Doubtful 103 1,934 1,110 931 235 1,242 — 5,555 Total 364,584 300,506 212,687 122,306 31,170 222,588 — 1,253,841 Asset based lending Pass — — — — — — 163,401 163,401 Watch — — — — — — 163,215 163,215 Special mention — — — — — — 23,264 23,264 Substandard — — — — — — 15,748 15,748 Doubtful — — — — — — 7,532 7,532 Total — — — — — — 373,160 373,160 Factoring Pass — — — — — — 257,636 257,636 Watch — — — — — — 71,351 71,351 Special mention — — — — — — 11,875 11,875 Substandard — — — — — — 10,271 10,271 Total — — — — — — 351,133 351,133 Lease financing Pass 8,249 18,748 21,365 34,127 2,091 50,807 — 135,387 Watch 190 10,301 11,617 3,370 2,222 477 — 28,177 Special mention — — 1,374 602 281 — — 2,257 Substandard — 8,185 8,168 3,960 6,269 9,278 — 35,860 Doubtful — — 81 100 — 134 — 315 Total 8,439 37,234 42,605 42,159 10,863 60,696 — 201,996 Insurance premium finance Pass 655,755 8,822 9 — — — — 664,586 Watch 374 239 — — — — — 613 Special mention 115 74 — — — — — 189 Substandard 55 429 — — — — — 484 Doubtful 80 313 — — — — — 393 Total 656,379 9,877 9 — — — — 666,265 SBA/USDA Pass 91,797 198,975 28,116 45,070 9,288 18,745 — 391,991 Watch — — 326 53 358 2,391 — 3,128 Special mention — — — — — — — — Substandard 252 1,680 1,156 7,185 8,303 8,694 — 27,270 Total 92,049 200,655 29,598 52,308 17,949 29,830 — 422,389 Other commercial finance Pass 3,425 18,899 32,908 1,094 10,212 73,785 — 140,323 Watch 1,740 — — — — — — 1,740 Special mention — — 18,000 — — — — 18,000 Substandard 2,789 464 8,379 — — 259 — 11,891 Total 7,954 19,363 59,287 1,094 10,212 74,044 — 171,954 Warehouse finance Pass — — — — — — 380,458 380,458 Total — — — — — — 380,458 380,458 Total loans and leases Pass 1,072,813 447,362 202,161 163,125 39,971 346,396 801,495 3,073,323 Watch 49,309 60,876 73,068 15,255 9,544 17,267 234,566 459,885 Special mention 1,289 12,154 30,743 1,985 1,387 1,753 35,139 84,450 Substandard 5,811 44,996 37,023 36,471 19,057 20,366 26,019 189,743 Doubtful 183 2,247 1,191 1,031 235 1,376 7,532 13,795 Total $ 1,129,405 $ 567,635 $ 344,186 $ 217,867 $ 70,194 $ 387,158 $ 1,104,751 $ 3,821,196 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 June 30, 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 $ 10 $ — $ — $ 10 $ 87,341 $ 87,351 $ — $ — $ — Term lending 30,464 3,423 8,074 41,961 1,211,880 1,253,841 1,862 13,207 15,069 Asset based lending — — 218 218 372,942 373,160 218 14,407 14,625 Factoring — — — — 351,133 351,133 — 364 364 Lease financing 2,945 729 1,940 5,614 196,382 201,996 1,627 1,494 3,121 Insurance premium finance 1,884 874 2,394 5,152 661,113 666,265 2,394 — 2,394 SBA/USDA 51 908 1,002 1,961 420,428 422,389 349 698 1,047 Other commercial finance — — 92 92 171,862 171,954 92 — 92 Commercial finance 35,344 5,934 13,720 54,998 3,385,740 3,440,738 6,542 30,170 36,712 Consumer credit products 2,512 2,030 2,058 6,600 168,558 175,158 2,058 — 2,058 Other consumer finance 26 20 29 75 24,888 24,963 29 — 29 Consumer finance 2,538 2,050 2,087 6,675 193,446 200,121 2,087 — 2,087 Tax services — 47,194 — 47,194 — 47,194 — — — Warehouse finance — — — — 380,458 380,458 — — — Total loans and leases held for investment 37,882 55,178 15,807 108,867 3,959,644 4,068,511 8,629 30,170 38,799 Total loans and leases $ 37,892 $ 55,178 $ 15,807 $ 108,877 $ 4,046,985 $ 4,155,862 $ 8,629 $ 30,170 $ 38,799 (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 June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 103 $ 3,819 $ 2,245 $ 2,017 $ 3,380 $ 1,643 $ — $ 13,207 $ — Asset based lending — — — — — — 14,407 14,407 14,407 Factoring — — — — — — 364 364 — Lease financing — 269 596 — — 629 — 1,494 591 SBA/USDA — 401 12 32 — 253 — 698 401 Commercial finance 103 4,489 2,853 2,049 3,380 2,525 14,771 30,170 15,399 Total nonaccrual loans and leases $ 103 $ 4,489 $ 2,853 $ 2,049 $ 3,380 $ 2,525 $ 14,771 $ 30,170 $ 15,399 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 June 30, 2023 2023 2022 2021 2020 2019 Prior Term lending $ 128 $ 917 $ 658 $ 107 $ 52 $ — $ — $ 1,862 Asset based lending — — — — — — 218 218 Lease financing — 479 969 152 20 7 — 1,627 Insurance premium finance 1,149 1,241 4 — — — — 2,394 SBA/USDA — 349 — — — — — 349 Other commercial finance — — — — — 92 — 92 Commercial finance 1,277 2,986 1,631 259 72 99 218 6,542 Consumer credit products 335 1,239 415 50 19 — — 2,058 Other consumer finance — — — — — — 29 29 Consumer finance 335 1,239 415 50 19 — 29 2,087 Total 90 days or more delinquent and accruing $ 1,612 $ 4,225 $ 2,046 $ 309 $ 91 $ 99 $ 247 $ 8,629 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)	9 Months Ended
	Jun. 30, 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 June 30, Nine Months Ended June 30, (Dollars in thousands, except per share data) 2023 2022 2023 2022 Basic income per common share: Net income attributable to Pathward Financial, Inc. $ 45,096 $ 22,391 $ 127,709 $ 132,966 Dividends and undistributed earnings allocated to participating securities (690) (377) (1,920) (2,166) Basic net earnings available to common stockholders 44,406 22,014 125,789 130,800 Undistributed earnings allocated to nonvested restricted stockholders 670 352 1,858 2,093 Reallocation of undistributed earnings to nonvested restricted stockholders (667) (352) (1,852) (2,092) Diluted net earnings available to common stockholders $ 44,409 $ 22,014 $ 125,795 $ 130,801 Total weighted-average basic common shares outstanding 26,346,693 28,868,136 27,152,773 29,444,979 Effect of dilutive securities (1) Performance share units 100,339 — 86,028 9,607 Total effect of dilutive securities 100,339 — 86,028 9,607 Total weighted-average diluted common shares outstanding 26,447,032 28,868,136 27,238,801 29,454,586 Net earnings per common share: Basic earnings per common share $ 1.69 $ 0.76 $ 4.63 $ 4.44 Diluted earnings per common share (2) $ 1.68 $ 0.76 $ 4.62 $ 4.44 (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 June 30, 2023 and 2022, respectively, were 409,666 and 493,800 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 nine months ended June 30, 2023 and 2022, respectively, were 414,539 and 487,538 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive.

RENTAL EQUIPMENT, NET (Tables)

RENTAL EQUIPMENT, NET (Tables)	9 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Rental Equipment	Rental equipment consists of the following: (Dollars in thousands) June 30, 2023 September 30, 2022 Computers and IT networking equipment $ 25,681 $ 21,669 Motor vehicles and other 123,374 107,648 Other furniture and equipment 49,214 34,254 Solar panels and equipment 137,809 133,765 Total 336,078 297,336 Accumulated depreciation (113,122) (94,355) Unamortized initial direct costs 1,256 1,390 Net book value $ 224,212 $ 204,371
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments expected to be received for operating leases at June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 11,844 2024 40,640 2025 33,086 2026 23,247 2027 15,506 Thereafter 17,484 Total $ 141,807 Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 1,091 2024 3,913 2025 3,718 2026 3,195 2027 3,092 Thereafter 18,639 Total undiscounted future minimum lease payments 33,648 Discount (4,003) Total operating lease liabilities $ 29,645

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jun. 30, 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 (868) — (2,595) (398) (3,861) At June 30, 2023 $ 7,737 $ — $ 9,800 $ 4,293 $ 21,830 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (6,887) (2,481) (61,370) (5,429) (76,167) Accumulated impairment — — (10,918) (218) (11,136) At June 30, 2023 $ 7,737 $ — $ 9,800 $ 4,293 $ 21,830 At September 30, 2021 $ 9,823 $ 40 $ 17,868 $ 5,417 $ 33,148 Acquisitions during the period — — — 1 1 Amortization during the period (871) (40) (3,884) (393) (5,188) Write-offs during the period — — (670) (203) (873) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 Gross carrying amount $ 14,624 $ 2,481 $ 82,088 $ 9,940 $ 109,133 Accumulated amortization (5,672) (2,481) (57,856) (4,900) (70,909) Accumulated impairment — — (10,918) (218) (11,136) At June 30, 2022 $ 8,952 $ — $ 13,314 $ 4,822 $ 27,088 (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 three months of fiscal 2023 and subsequent fiscal years at June 30, 2023 was as follows: (Dollars in thousands) Remaining in 2023 $ 1,082 2024 4,123 2025 3,561 2026 3,215 2027 2,569 Thereafter 7,280 Total anticipated intangible amortization $ 21,830

OPERATING LEASE RIGHT-OF-USE _2

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES (Tables)	9 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments expected to be received for operating leases at June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 11,844 2024 40,640 2025 33,086 2026 23,247 2027 15,506 Thereafter 17,484 Total $ 141,807 Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at June 30, 2023 were as follows: (Dollars in thousands) Remaining in 2023 $ 1,091 2024 3,913 2025 3,718 2026 3,195 2027 3,092 Thereafter 18,639 Total undiscounted future minimum lease payments 33,648 Discount (4,003) Total operating lease liabilities $ 29,645
Weighted-Average Discount Rate and Remaining Lease Term for Operating Leases	The weighted-average discount rate and remaining lease term for operating leases at June 30, 2023 were as follows: Weighted-average discount rate 2.37 % Weighted-average remaining lease term (years) 9.82 The components of total lease costs for operating leases were as follows: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in thousands) 2023 2022 2023 2022 Lease expense $ 978 $ 1,119 $ 2,974 $ 3,375 Short-term and variable lease cost 22 58 106 133 ROU asset impairment — 670 — 670 Sublease income (368) (375) (1,040) (906) Total lease cost for operating leases $ 632 $ 1,472 $ 2,040 $ 3,272

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Jun. 30, 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 nine months ended June 30, 2023. There were no options granted, exercised, or forfeited under this plan during the nine months ended June 30, 2023. 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 (33,293) 48.90 Nonvested shares outstanding, June 30, 2023 392,496 $ 36.42 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, June 30, 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)	9 Months Ended
	Jun. 30, 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. Nine Months Ended June 30, (Dollars in thousands) 2023 2022 Provision at statutory rate $ 30,808 $ 34,063 Tax-exempt income (600) (541) State income taxes 6,109 6,728 Interim period effective rate adjustment (3,065) (2,849) Tax credit investments, net - federal (13,669) (6,994) Research tax credit (805) (355) IRC 162(m) nondeductible compensation 928 801 Other, net (710) (1,617) Income tax expense $ 18,996 $ 29,236 Effective tax rate 12.80 % 17.77 %

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	9 Months Ended
	Jun. 30, 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 June 30, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income (1) $ 40,683 $ 23,213 $ 53,067 $ 46,802 $ 3,715 $ 2,136 $ 97,465 $ 72,151 Noninterest income: Refund transfer product fees 8,262 10,289 — — — — 8,262 10,289 Refund advance fee income (1) (927) (20) — — — — (927) (20) Card and deposit fees 39,450 24,673 253 252 5 10 39,708 24,935 Rental income (1) — — 13,756 11,890 224 192 13,980 12,082 Gain on sale of securities (1) — — — — 9 198 9 198 Gain on sale of other (1) — — 812 1,239 — — 812 1,239 Other income (1) 1,929 1,284 1,888 2,479 2,072 1,508 5,889 5,271 Total noninterest income 48,714 36,226 16,709 15,860 2,310 1,908 67,733 53,994 Revenue $ 89,397 $ 59,439 $ 69,776 $ 62,662 $ 6,025 $ 4,044 $ 165,198 $ 126,145 Nine Months Ended June 30, Net interest income (1) $ 116,373 $ 79,323 $ 142,149 $ 136,923 $ 24,405 $ 11,318 $ 282,927 $ 227,564 Noninterest income: Refund transfer product fees 39,144 38,674 — — — — 39,144 38,674 Refund advance fee income (1) 37,685 40,513 — — — — 37,685 40,513 Card and deposit fees 118,730 76,075 766 728 17 22 119,513 76,825 Rental income (1) — — 39,008 34,192 620 342 39,628 34,534 Gain on sale of securities (1) — — — — 91 595 91 595 Gain on sale of trademarks — — — — 10,000 50,000 10,000 50,000 Gain (loss) on sale of other (1) — — 566 7,331 — (8,932) 566 (1,601) Other income (1) 4,470 3,434 4,907 8,103 4,544 (726) 13,921 10,811 Total noninterest income 200,029 158,696 45,247 50,354 15,272 41,301 260,548 250,351 Revenue $ 316,402 $ 238,019 $ 187,396 $ 187,277 $ 39,677 $ 52,619 $ 543,475 $ 477,915 (1) These revenues are not within the scope of Topic 606. Additional details are included in other footnotes to the accompanying financial statements. The scope of Topic 606 explicitly excludes net interest income as well as many other revenues for financial assets and liabilities, including loans, leases, and securities.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jun. 30, 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 June 30, 2023 2022 2023 2022 2023 2022 2023 2022 Net interest income $ 40,683 $ 23,213 $ 53,067 $ 46,802 $ 3,715 $ 2,136 $ 97,465 $ 72,151 Provision for (reversal of) credit losses 508 (279) 1,265 (752) — (271) 1,773 (1,302) Noninterest income 48,714 36,226 16,709 15,860 2,310 1,908 67,733 53,994 Noninterest expense 39,666 23,960 33,594 31,336 41,318 41,354 114,578 96,650 Income (loss) before income tax expense 49,223 35,758 34,917 32,078 (35,293) (37,039) 48,847 30,797 Total assets 455,540 373,019 3,914,924 3,457,004 3,088,161 2,898,155 7,458,625 6,728,178 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 6,130,524 5,573,768 7,550 11,177 168,902 125,854 6,306,976 5,710,799 Nine Months Ended June 30, Net interest income $ 116,373 $ 79,323 $ 142,149 $ 136,923 $ 24,405 $ 11,318 $ 282,927 $ 227,564 Provision for (reversal of) credit losses 35,402 30,667 12,860 13,045 50 (12,526) 48,312 31,186 Noninterest income 200,029 158,696 45,247 50,354 15,272 41,301 260,548 250,351 Noninterest expense 124,070 73,509 105,189 95,845 117,514 112,892 346,773 282,246 Income (loss) before income tax expense 156,930 133,843 69,347 78,387 (77,887) (47,747) 148,390 164,483 Total assets 455,540 373,019 3,914,924 3,457,004 3,088,161 2,898,155 7,458,625 6,728,178 Total goodwill 87,145 87,145 222,360 222,360 — — 309,505 309,505 Total deposits 6,130,524 5,573,768 7,550 11,177 168,902 125,854 6,306,976 5,710,799

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Jun. 30, 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 June 30, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Debt securities AFS Corporate securities $ 18,750 $ — $ 18,750 $ — SBA securities 90,605 — 90,605 — Obligations of states and political subdivisions 2,311 — 2,311 — Non-bank qualified obligations of states and political subdivisions 238,375 — 238,375 — Asset-backed securities 254,566 — 254,566 — Mortgage-backed securities 1,309,664 — 1,309,664 — Total debt securities AFS $ 1,914,271 $ — $ 1,914,271 $ — Common equities and mutual funds (1) $ 3,527 $ 3,527 $ — $ — Non-marketable equity securities (2) $ 8,469 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 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 June 30, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Loans and leases, net individually evaluated for credit loss Commercial finance $ 4,113 $ — $ — $ 4,113 Total loans and leases, net individually evaluated for credit loss 4,113 — — 4,113 Total $ 4,113 $ — $ — $ 4,113 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 June 30, 2023 Fair Value at September 30, 2022 Valuation Unobservable Input Range of Inputs Loans and leases, net individually evaluated for credit loss $ 4,113 $ 1,575 Market approach Appraised values (1) 3% - 18% (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 3% to 18%.
Carrying Amount and Estimated Fair Value of Financial Instruments	The following tables present the carrying amount and estimated fair value of the financial instruments held by the Company: At June 30, 2023 (Dollars in thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 515,271 $ 515,271 $ 515,271 $ — $ — Debt securities available for sale 1,914,271 1,914,271 — 1,914,271 — Debt securities held to maturity 37,725 33,670 — 33,670 — Common equities and mutual funds (1) 3,527 3,527 3,527 — — Non-marketable equity securities (1)(2) 20,533 20,533 — 12,064 — Loans held for sale 87,351 87,351 — 87,351 — Loans and leases 4,068,511 4,006,176 — — 4,006,176 Federal Reserve Bank and Federal Home Loan Bank stocks 30,890 30,890 — 30,890 — Accrued interest receivable 22,332 22,332 22,332 — — Financial liabilities Deposits 6,306,976 6,306,818 6,301,147 5,671 — Overnight federal funds purchased 230,000 230,000 230,000 — — Other short- and long-term borrowings 34,178 31,853 — 31,853 — Accrued interest payable 802 802 802 — — (1) Equity securities at fair value are included within other assets on the Condensed Consolidated Statements of Financial Condition at June 30, 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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	$ 4,068,511	$ 3,529,280
Loans held for sale	87,351	21,071
National Lending | Commercial finance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	3,440,738	$ 3,023,673
Special Purpose Entity
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity investment	900
Special Purpose Entity | National Lending | Commercial finance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	9,900
Loans held for sale	$ 3,000

SIGNIFICANT EVENTS (Details)

SIGNIFICANT EVENTS (Details) - USD ($) $ in Thousands		9 Months Ended
	Dec. 07, 2021	Jun. 30, 2023	Jun. 30, 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	Jun. 30, 2023	Sep. 30, 2022
Available-for-sale debt securities [Abstract]
Amortized Cost	$ 2,190,638	$ 2,165,719
Fair Value	1,914,271	1,882,869
Amortized Cost
Due in one year or less	4,784	718
Due after one year through five years	4,814	9,921
Due after five years through ten years	86,500	89,921
Due after ten years	568,240	483,707
Total	664,338	584,267
Mortgage-backed securities	1,526,300	1,581,452
Fair Value
Due in one year or less	4,728	715
Due after one year through five years	4,400	9,395
Due after five years through ten years	75,126	81,819
Due after ten years	520,353	441,943
Total	604,607	533,872
Mortgage-backed securities	1,309,664	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	98,342	105,238
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(7,737)	(7,470)
Fair Value	90,605	97,768
LESS THAN 12 MONTHS, Fair Value	39,964	97,767
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(2,048)	(7,470)
OVER 12 MONTHS, Fair Value	50,641	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(5,689)	0
TOTAL, Fair Value	90,605	97,767
TOTAL, Gross Unrealized (Losses)	(7,737)	(7,470)
Obligations of states and political subdivisions
Available-for-sale debt securities [Abstract]
Amortized Cost	2,384	2,469
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(73)	(125)
Fair Value	2,311	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	2,311	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(73)	0
TOTAL, Fair Value	2,311	2,345
TOTAL, Gross Unrealized (Losses)	(73)	(125)
Non-bank qualified obligations of states and political subdivisions
Available-for-sale debt securities [Abstract]
Amortized Cost	272,818	290,754
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(34,443)	(26,971)
Fair Value	238,375	263,783
LESS THAN 12 MONTHS, Fair Value	38,703	195,816
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(2,128)	(19,743)
OVER 12 MONTHS, Fair Value	198,715	67,967
OVER 12 MONTHS, Gross Unrealized (Losses)	(32,315)	(7,228)
TOTAL, Fair Value	237,418	263,783
TOTAL, Gross Unrealized (Losses)	(34,443)	(26,971)
Asset-backed securities
Available-for-sale debt securities [Abstract]
Amortized Cost	265,794	160,806
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(11,228)	(13,016)
Fair Value	254,566	147,790
LESS THAN 12 MONTHS, Fair Value	98,655	64,886
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(1,170)	(1,838)
OVER 12 MONTHS, Fair Value	155,911	82,904
OVER 12 MONTHS, Gross Unrealized (Losses)	(10,058)	(11,178)
TOTAL, Fair Value	254,566	147,790
TOTAL, Gross Unrealized (Losses)	(11,228)	(13,016)
Mortgage-backed securities
Available-for-sale debt securities [Abstract]
Amortized Cost	1,526,300	1,581,452
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(216,636)	(232,455)
Fair Value	1,309,664	1,348,997
LESS THAN 12 MONTHS, Fair Value	284,959	816,657
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(16,159)	(106,583)
OVER 12 MONTHS, Fair Value	1,021,679	532,340
OVER 12 MONTHS, Gross Unrealized (Losses)	(200,477)	(125,872)
TOTAL, Fair Value	1,306,638	1,348,997
TOTAL, Gross Unrealized (Losses)	(216,636)	(232,455)
Total debt securities AFS
Available-for-sale debt securities [Abstract]
Amortized Cost	2,190,638	2,165,719
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(276,367)	(282,850)
Fair Value	1,914,271	1,882,869
LESS THAN 12 MONTHS, Fair Value	462,281	1,177,471
LESS THAN 12 MONTHS, Gross Unrealized (Losses)	(21,505)	(135,759)
OVER 12 MONTHS, Fair Value	1,448,007	705,398
OVER 12 MONTHS, Gross Unrealized (Losses)	(254,862)	(147,091)
TOTAL, Fair Value	1,910,288	1,882,869
TOTAL, Gross Unrealized (Losses)	$ (276,367)	$ (282,850)

SECURITIES - Held to Maturity (

SECURITIES - Held to Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	$ 37,725	$ 41,682
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(4,055)	(3,511)
Fair Value	33,670	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	33,670	31,919
OVER 12 MONTHS, Gross Unrealized (Losses)	(4,055)	(2,890)
TOTAL, Fair Value	33,670	38,171
TOTAL, Gross Unrealized (Losses)	(4,055)	(3,511)
Amortized Cost
Due after ten years	35,450	39,093
Total	35,450	39,093
Mortgage-backed securities	2,275	2,589
Fair Value
Due after ten years	31,628	35,903
Total	31,628	35,903
Mortgage-backed securities	2,042	2,268
Non-bank qualified obligations of states and political subdivisions
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	35,450	39,093
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(3,822)	(3,190)
Fair Value	31,628	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	31,628	31,919
OVER 12 MONTHS, Gross Unrealized (Losses)	(3,822)	(2,890)
TOTAL, Fair Value	31,628	35,903
TOTAL, Gross Unrealized (Losses)	(3,822)	(3,190)
Mortgage-backed securities
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	2,275	2,589
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(233)	(321)
Fair Value	2,042	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	2,042	0
OVER 12 MONTHS, Gross Unrealized (Losses)	(233)	0
TOTAL, Fair Value	2,042	2,268
TOTAL, Gross Unrealized (Losses)	$ (233)	$ (321)

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details)	9 Months Ended
	Jun. 30, 2023 USD ($) security	Jun. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)
Debt Securities, Available-for-sale [Line Items]
AFS number of securities in an unrealized loss position (in securities) | security	203
Federal reserve bank stock	$ 19,700,000		$ 19,700,000
Federal home loan bank stock	11,200,000		9,100,000
Impairment recognized	3,200,000	$ 0
Marketable
Debt Securities, Available-for-sale [Line Items]
Equity securities	3,500,000		2,900,000
Unrealized losses on equity securities	200,000	3,800,000
Non-marketable
Debt Securities, Available-for-sale [Line Items]
Equity securities	8,500,000		7,200,000
Unrealized losses on equity securities	100,000
Unrealized gains on equity securities		$ 600,000
Equity securities without readily determinable fair value, amount	$ 15,800,000		$ 18,200,000

LOANS AND LEASES, NET - Summary

LOANS AND LEASES, NET - Summary of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 4,068,511		$ 3,529,280
Net deferred loan origination costs	4,388		7,025
Total gross loans and leases	4,072,899		3,536,305
Allowance for credit losses	(81,916)		(45,947)
Total loans and leases, net	3,990,983		3,490,358
National Lending | Term lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,253,841		1,090,289
Allowance for credit losses	(26,638)	$ (28,415)	(24,621)	$ (25,807)	$ (27,568)	$ (29,351)
National Lending | Asset based lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	373,160		351,696
Allowance for credit losses	(1,303)	(1,081)	(1,050)	(1,325)	(2,583)	(1,726)
National Lending | Factoring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	351,133		372,595
Allowance for credit losses	(5,942)	(5,588)	(6,556)	(7,133)	(6,526)	(3,997)
National Lending | Lease financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	201,996		210,692
Allowance for credit losses	(3,866)	(4,549)	(5,902)	(6,149)	(6,471)	(7,629)
National Lending | Insurance premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	666,265		479,754
Allowance for credit losses	(2,072)	(1,263)	(1,450)	(1,451)	(1,057)	(1,394)
National Lending | SBA/USDA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	422,389		359,238
Allowance for credit losses	(2,664)	(2,640)	(3,263)	(2,898)	(2,943)	(2,978)
National Lending | Other commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	171,954		159,409
Allowance for credit losses	(4,079)	(4,332)	(1,310)	(1,118)	(1,197)	(1,168)
National Lending | Commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	3,440,738		3,023,673
Allowance for credit losses	(46,564)	(47,868)	(44,152)	(45,881)	(48,345)	(48,243)
National Lending | Consumer credit products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	175,158		144,353
Allowance for credit losses	(1,741)	(1,219)	(1,400)	(1,451)	(1,621)	(1,242)
National Lending | Other consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	24,963		25,306
Allowance for credit losses	(102)	(1,746)	(63)	(4,843)	(7,388)	(6,112)
National Lending | Consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	200,121		169,659
Allowance for credit losses	(1,843)	(2,965)	(1,463)	(6,294)	(9,009)	(7,354)
National Lending | Tax services
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	47,194		9,098
Allowance for credit losses	(33,132)	(33,094)	(5)	(22,599)	(30,757)	(2)
National Lending | Warehouse finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	380,458		326,850
Allowance for credit losses	$ (377)	$ (377)	$ (327)	$ (432)	$ (441)	$ (420)

LOANS AND LEASES, NET - Additio

LOANS AND LEASES, NET - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originated loans held for sale	$ 941,502	$ 769,672
Proceeds from sale of loans held-for-sale	870,100	898,400
Gain (loss) on sale of loans and leases	200	(3,900)
Loans and leases	4,072,899		$ 3,536,305
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	3,073,323		2,548,929
Pass | Asset Pledged as Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	68,200		120,700
Consumer finance portfolio segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	200,100		169,700
Tax services loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	47,200		9,100
National Lending | Consumer Finance and SBA/USDA Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originated loans held for sale	941,500	$ 769,700
National Lending | Term lending | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	939,541		802,533
National Lending | Asset based lending | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	163,401		154,494
National Lending | Insurance premium finance | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	664,586		478,819
National Lending | SBA/USDA | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	$ 391,991		$ 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		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	$ 9,715	$ 19,657	$ 197,549	$ 108,570
Loans Sold, Loans held for sale			870,132	898,442
Loans Sold, Total sales	265,769	174,500	870,132	944,226
National Lending | Commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	0	0	0	3,098
Loans Sold, Loans held for sale	11,114	1,216	12,263	48,329
Loans Sold, Loans held for investment	0	0	0	15,549
National Lending | Warehouse finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Purchased, Loans held for investment	9,715	19,657	197,549	105,472
National Lending | Consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans Sold, Loans held for sale	254,655	173,284	857,869	696,891
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	Jun. 30, 2023	Sep. 30, 2022
Net Investment in Lease [Abstract]
Carrying amount	$ 212,275	$ 216,880
Unguaranteed residual assets	13,152	13,037
Unamortized initial direct costs	160	295
Unearned income	(23,431)	(19,225)
Total net investment in direct financing and sales-type leases	202,156	$ 210,987
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remaining in 2023	23,963
2024	76,232
2025	46,603
2026	24,781
2027	15,865
Thereafter	24,831
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	212,275
Third-party residual value guarantees	0
Total carrying amount of direct financing and sales-type leases	$ 212,275

LOANS AND LEASES, NET - Allowan

LOANS AND LEASES, NET - Allowance for Loan Losses and Recorded Investment in Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Allowance for Credit Losses [Roll Forward]
Beginning Balance			$ 45,947
Provision (Reversal)	$ 1,773	$ (1,302)	48,312	$ 31,186
Ending Balance	81,916		81,916
Total Committed Loans
Allowance for Credit Losses [Roll Forward]
Beginning Balance	84,304	88,552	45,947	68,281
Provision (Reversal)	1,830	(1,148)	48,379	31,479
Charge-offs	(6,001)	(14,344)	(17,065)	(31,618)
Recoveries	1,783	2,146	4,655	7,064
Ending Balance	81,916	75,206	81,916	75,206
Unfunded commitments
Allowance for Credit Losses [Roll Forward]
Beginning Balance	356	551	366	690
Provision (Reversal)	(57)	(154)	(67)	(293)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	299	397	299	397
Total Loans
Allowance for Credit Losses [Roll Forward]
Beginning Balance	84,660	89,103	46,312	68,971
Provision (Reversal)	1,773	(1,302)	48,312	31,186
Charge-offs	(6,001)	(14,344)	(17,065)	(31,618)
Recoveries	1,783	2,146	4,655	7,064
Ending Balance	82,215	75,603	82,215	75,603
National Lending | Term lending
Allowance for Credit Losses [Roll Forward]
Beginning Balance	28,415	27,568	24,621	29,351
Provision (Reversal)	250	9	7,895	1,104
Charge-offs	(2,852)	(3,086)	(7,374)	(6,993)
Recoveries	825	1,316	1,496	2,345
Ending Balance	26,638	25,807	26,638	25,807
National Lending | Asset based lending
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,081	2,583	1,050	1,726
Provision (Reversal)	68	(1,553)	2,972	(817)
Charge-offs	0	0	(2,873)	(16)
Recoveries	154	295	154	432
Ending Balance	1,303	1,325	1,303	1,325
National Lending | Factoring
Allowance for Credit Losses [Roll Forward]
Beginning Balance	5,588	6,526	6,556	3,997
Provision (Reversal)	493	533	(311)	13,857
Charge-offs	(140)	(194)	(323)	(11,057)
Recoveries	1	268	20	336
Ending Balance	5,942	7,133	5,942	7,133
National Lending | Lease financing
Allowance for Credit Losses [Roll Forward]
Beginning Balance	4,549	6,471	5,902	7,629
Provision (Reversal)	(355)	(429)	(976)	(1,647)
Charge-offs	(302)	0	(1,315)	(112)
Recoveries		107	255	279
Ending Balance	3,866	6,149	3,866	6,149
National Lending | Lease financing | Revision of Prior Period, Error Correction, Adjustment
Allowance for Credit Losses [Roll Forward]
Recoveries	(26)
National Lending | Insurance premium finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,263	1,057	1,450	1,394
Provision (Reversal)	1,094	583	1,202	374
Charge-offs	(443)	(230)	(852)	(514)
Recoveries	158	41	272	197
Ending Balance	2,072	1,451	2,072	1,451
National Lending | SBA/USDA
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,640	2,943	3,263	2,978
Provision (Reversal)	24	338	(625)	517
Charge-offs	0	(408)	0	(624)
Recoveries	0	25	26	27
Ending Balance	2,664	2,898	2,664	2,898
National Lending | Other commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	4,332	1,197	1,310	1,168
Provision (Reversal)	(253)	(79)	2,769	(50)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	4,079	1,118	4,079	1,118
National Lending | Commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	47,868	48,345	44,152	48,243
Provision (Reversal)	1,321	(598)	12,926	13,338
Charge-offs	(3,737)	(3,918)	(12,737)	(19,316)
Recoveries	1,112	2,052	2,223	3,616
Ending Balance	46,564	45,881	46,564	45,881
National Lending | Consumer credit products
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,219	1,621	1,400	1,242
Provision (Reversal)	522	(170)	341	209
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	1,741	1,451	1,741	1,451
National Lending | Other consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,746	7,388	63	6,112
Provision (Reversal)	216	(205)	2,232	2,513
Charge-offs	(1,860)	(2,428)	(2,193)	(4,049)
Recoveries	0	88	0	267
Ending Balance	102	4,843	102	4,843
National Lending | Consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,965	9,009	1,463	7,354
Provision (Reversal)	738	(375)	2,573	2,722
Charge-offs	(1,860)	(2,428)	(2,193)	(4,049)
Recoveries	0	88	0	267
Ending Balance	1,843	6,294	1,843	6,294
National Lending | Tax services
Allowance for Credit Losses [Roll Forward]
Beginning Balance	33,094	30,757	5	2
Provision (Reversal)	(229)	(166)	32,830	28,093
Charge-offs	(404)	(7,998)	(2,135)	(8,253)
Recoveries	671	6	2,432	2,757
Ending Balance	33,132	22,599	33,132	22,599
National Lending | Warehouse finance
Allowance for Credit Losses [Roll Forward]
Beginning Balance	377	441	327	420
Provision (Reversal)	0	(9)	50	12
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Ending Balance	$ 377	432	$ 377	432
Community Banking
Allowance for Credit Losses [Roll Forward]
Beginning Balance				12,262
Provision (Reversal)				(12,686)
Charge-offs				0
Recoveries				424
Ending Balance		$ 0		$ 0

LOANS AND LEASES, NET - Impaire

LOANS AND LEASES, NET - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2021
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	$ 20,522		$ 20,522		$ 7,421
Average recorded investment	32,910	$ 21,822	24,102	$ 28,736
National Lending | Term lending
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	4,767		4,767		2,885
Average recorded investment	12,637	11,114	10,397	11,908
National Lending | Asset based lending
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	14,414		14,414		0
Average recorded investment	15,792	3,500	8,452	4,502
National Lending | Factoring
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	0		0		550
Average recorded investment	545	1,903	592	7,980
National Lending | Lease financing
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	591		591		2,787
Average recorded investment	2,675	3,529	3,308	3,194
National Lending | SBA/USDA
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	750		750		1,199
Average recorded investment	1,261	1,776	1,353	1,152
National Lending | Commercial finance
Financing Receivable, Impaired [Line Items]
Impaired loans, unpaid balance	20,522		20,522		$ 7,421
Average recorded investment	$ 32,910	$ 21,822	$ 24,102	$ 28,736

LOANS AND LEASES, NET - Credit

LOANS AND LEASES, NET - Credit Quality Indicator (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Total gross loans and leases	$ 4,072,899	$ 3,536,305
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,072,813	792,936
2022	447,362	404,657
2021	202,161	203,100
2020	163,125	163,965
2019	39,971	153,405
Prior	346,396	127,139
Revolving Loans and Leases	801,495	703,727
Total gross loans and leases	3,073,323	2,548,929
Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	49,309	54,877
2022	60,876	55,259
2021	73,068	56,602
2020	15,255	19,055
2019	9,544	23,976
Prior	17,267	10,660
Revolving Loans and Leases	234,566	249,209
Total gross loans and leases	459,885	469,638
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,289	9,820
2022	12,154	31,287
2021	30,743	16,944
2020	1,985	4,211
2019	1,387	3,495
Prior	1,753	3,053
Revolving Loans and Leases	35,139	55,444
Total gross loans and leases	84,450	124,254
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	5,811	15,707
2022	44,996	46,732
2021	37,023	28,345
2020	36,471	30,539
2019	19,057	12,796
Prior	20,366	26,800
Revolving Loans and Leases	26,019	42,761
Total gross loans and leases	189,743	203,680
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	183	333
2022	2,247	584
2021	1,191	1,749
2020	1,031	960
2019	235	204
Prior	1,376	192
Revolving Loans and Leases	7,532	0
Total gross loans and leases	13,795	4,022
Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,129,405	873,673
2022	567,635	538,519
2021	344,186	306,740
2020	217,867	218,730
2019	70,194	193,876
Prior	387,158	167,844
Revolving Loans and Leases	1,104,751	1,051,141
Total gross loans and leases	3,821,196	3,350,523
National Lending | Term lending | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	313,587	246,627
2022	201,918	240,018
2021	119,763	105,170
2020	82,834	60,417
2019	18,380	89,072
Prior	203,059	61,229
Revolving Loans and Leases	0	0
Total gross loans and leases	939,541	802,533
National Lending | Term lending | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	47,005	45,539
2022	50,336	24,318
2021	61,125	45,052
2020	11,832	11,698
2019	6,964	21,077
Prior	14,399	9,799
Revolving Loans and Leases	0	0
Total gross loans and leases	191,661	157,483
National Lending | Term lending | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,174	9,500
2022	12,080	24,885
2021	11,369	14,300
2020	1,383	2,861
2019	1,106	619
Prior	1,753	242
Revolving Loans and Leases	0	0
Total gross loans and leases	28,865	52,407
National Lending | Term lending | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	2,715	10,627
2022	34,238	16,694
2021	19,320	12,248
2020	25,326	23,266
2019	4,485	10,457
Prior	2,135	2,255
Revolving Loans and Leases	0	0
Total gross loans and leases	88,219	75,547
National Lending | Term lending | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	103	175
2022	1,934	407
2021	1,110	469
2020	931	872
2019	235	204
Prior	1,242	192
Revolving Loans and Leases	0	0
Total gross loans and leases	5,555	2,319
National Lending | Term lending | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	364,584	312,468
2022	300,506	306,322
2021	212,687	177,239
2020	122,306	99,114
2019	31,170	121,429
Prior	222,588	73,717
Revolving Loans and Leases	0	0
Total gross loans and leases	1,253,841	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	163,401	154,494
Total gross loans and leases	163,401	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	163,215	162,990
Total gross loans and leases	163,215	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	23,264	13,770
Total gross loans and leases	23,264	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	15,748	20,442
Total gross loans and leases	15,748	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	7,532
Total gross loans and leases	7,532
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	373,160	351,696
Total gross loans and leases	373,160	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	257,636	254,883
Total gross loans and leases	257,636	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	71,351	86,219
Total gross loans and leases	71,351	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	11,875	9,174
Total gross loans and leases	11,875	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	10,271	22,319
Total gross loans and leases	10,271	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	351,133	372,595
Total gross loans and leases	351,133	372,595
National Lending | Lease financing | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	8,249	7,407
2022	18,748	38,818
2021	21,365	31,408
2020	34,127	26,552
2019	2,091	12,361
Prior	50,807	823
Revolving Loans and Leases	0	0
Total gross loans and leases	135,387	117,369
National Lending | Lease financing | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	190	8,799
2022	10,301	17,098
2021	11,617	10,284
2020	3,370	6,655
2019	2,222	2,899
Prior	477	151
Revolving Loans and Leases	0	0
Total gross loans and leases	28,177	45,886
National Lending | Lease financing | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	151
2022	0	6,151
2021	1,374	2,644
2020	602	481
2019	281	2,876
Prior	0	2,811
Revolving Loans and Leases	0	0
Total gross loans and leases	2,257	15,114
National Lending | Lease financing | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	825
2022	8,185	9,486
2021	8,168	11,819
2020	3,960	7,273
2019	6,269	1,245
Prior	9,278	0
Revolving Loans and Leases	0	0
Total gross loans and leases	35,860	30,648
National Lending | Lease financing | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	144
2022	0	163
2021	81	1,280
2020	100	88
2019	0	0
Prior	134	0
Revolving Loans and Leases	0	0
Total gross loans and leases	315	1,675
National Lending | Lease financing | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	8,439	17,326
2022	37,234	71,716
2021	42,605	57,435
2020	42,159	41,049
2019	10,863	19,381
Prior	60,696	3,785
Revolving Loans and Leases	0	0
Total gross loans and leases	201,996	210,692
National Lending | Insurance premium finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	655,755	478,504
2022	8,822	307
2021	9	8
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	664,586	478,819
National Lending | Insurance premium finance | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	374	539
2022	239	7
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	613	546
National Lending | Insurance premium finance | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	115	169
2022	74	40
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	189	209
National Lending | Insurance premium finance | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	55	106
2022	429	46
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	484	152
National Lending | Insurance premium finance | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
2023	80	14
2022	313	14
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	393	28
National Lending | Insurance premium finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	656,379	479,332
2022	9,877	414
2021	9	8
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	666,265	479,754
National Lending | SBA/USDA | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	91,797	54,512
2022	198,975	111,907
2021	28,116	40,474
2020	45,070	56,538
2019	9,288	28,874
Prior	18,745	24,305
Revolving Loans and Leases	0	0
Total gross loans and leases	391,991	316,610
National Lending | SBA/USDA | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0	0
2022	0	13,836
2021	326	1,266
2020	53	702
2019	358	0
Prior	2,391	710
Revolving Loans and Leases	0	0
Total gross loans and leases	3,128	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	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Total gross loans and leases	0	1,080
National Lending | SBA/USDA | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	252	4,149
2022	1,680	10,968
2021	1,156	4,278
2020	7,185	0
2019	8,303	1,094
Prior	8,694	4,545
Revolving Loans and Leases	0	0
Total gross loans and leases	27,270	25,034
National Lending | SBA/USDA | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	92,049	58,661
2022	200,655	136,922
2021	29,598	46,018
2020	52,308	58,109
2019	17,949	29,968
Prior	29,830	29,560
Revolving Loans and Leases	0	0
Total gross loans and leases	422,389	359,238
National Lending | Other commercial finance | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
2023	3,425	5,886
2022	18,899	13,607
2021	32,908	26,040
2020	1,094	20,458
2019	10,212	23,098
Prior	73,785	40,782
Revolving Loans and Leases	0	0
Total gross loans and leases	140,323	129,871
National Lending | Other commercial finance | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,740
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans and Leases	0
Total gross loans and leases	1,740
National Lending | Other commercial finance | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
2023	0
2022	0
2021	18,000
2020	0
2019	0
Prior	0
Revolving Loans and Leases	0
Total gross loans and leases	18,000
National Lending | Other commercial finance | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
2023	2,789	0
2022	464	9,538
2021	8,379	0
2020	0	0
2019	0	0
Prior	259	20,000
Revolving Loans and Leases	0	0
Total gross loans and leases	11,891	29,538
National Lending | Other commercial finance | Total
Financing Receivable, Credit Quality Indicator [Line Items]
2023	7,954	5,886
2022	19,363	23,145
2021	59,287	26,040
2020	1,094	20,458
2019	10,212	23,098
Prior	74,044	60,782
Revolving Loans and Leases	0	0
Total gross loans and leases	171,954	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	380,458	294,350
Total gross loans and leases	380,458	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	380,458	326,850
Total gross loans and leases	$ 380,458	$ 326,850

LOANS AND LEASES, NET - Past Du

LOANS AND LEASES, NET - Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022
Financing Receivable, Past Due [Line Items]
Loans and leases	$ 4,072,899	$ 3,536,305
Accruing and Nonaccruing Loans and Leases
Financing Receivable, Past Due [Line Items]
Loans and leases	4,155,862	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	4,068,511	3,529,280
Accruing and Nonaccruing Loans and Leases | National Lending | Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	87,351	21,071
Accruing and Nonaccruing Loans and Leases | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	1,253,841	1,090,289
Accruing and Nonaccruing Loans and Leases | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	373,160	351,696
Accruing and Nonaccruing Loans and Leases | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	351,133	372,595
Accruing and Nonaccruing Loans and Leases | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	201,996	210,692
Accruing and Nonaccruing Loans and Leases | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	666,265	479,754
Accruing and Nonaccruing Loans and Leases | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	422,389	359,238
Accruing and Nonaccruing Loans and Leases | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	171,954	159,409
Accruing and Nonaccruing Loans and Leases | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,440,738	3,023,673
Accruing and Nonaccruing Loans and Leases | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	175,158	144,353
Accruing and Nonaccruing Loans and Leases | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	24,963	25,306
Accruing and Nonaccruing Loans and Leases | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	200,121	169,659
Accruing and Nonaccruing Loans and Leases | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	47,194	9,098
Accruing and Nonaccruing Loans and Leases | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	380,458	326,850
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	37,892	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	37,882	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	10	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	30,464	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	2,945	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	1,884	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	51	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	35,344	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	2,512	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	26	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	2,538	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	0	0
Accruing and Nonaccruing Loans and Leases | 30-59 Days Past Due | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Accruing and Nonaccruing Loans and Leases | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans and leases	55,178	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	55,178	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	3,423	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	729	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	874	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	908	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	5,934	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	2,030	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	20	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	2,050	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	47,194	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	15,807	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	15,807	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	8,074	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	218	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	1,940	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	2,394	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	1,002	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	92	0
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	13,720	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	2,058	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	29	124
Accruing and Nonaccruing Loans and Leases | > 89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,087	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	108,877	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	108,867	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	10	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	41,961	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	218	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	5,614	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	5,152	5,557
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	1,961	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	92	0
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	54,998	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	6,600	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	75	288
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	6,675	8,724
Accruing and Nonaccruing Loans and Leases | Total Past Due | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	47,194	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	4,046,985	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	3,959,644	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	87,341	21,071
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	1,211,880	1,069,189
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	372,942	351,628
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	351,133	372,595
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	196,382	198,460
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	661,113	474,197
Accruing and Nonaccruing Loans and Leases | Current | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	420,428	359,238
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	171,862	159,409
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,385,740	2,984,716
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	168,558	135,917
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	24,888	25,018
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	193,446	160,935
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	225
Accruing and Nonaccruing Loans and Leases | Current | National Lending | Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	380,458	326,850
Nonperforming Loans and Leases
Financing Receivable, Past Due [Line Items]
Loans and leases	38,799	29,183
Nonaccrual Balance	30,170	13,375
Nonperforming Loans and Leases | Total loans and leases held for investment
Financing Receivable, Past Due [Line Items]
Loans and leases	38,799	29,183
Nonaccrual Balance	30,170	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	15,069	9,611
Nonaccrual Balance	13,207	7,576
Nonperforming Loans and Leases | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	14,625	68
Nonaccrual Balance	14,407	29
Nonperforming Loans and Leases | National Lending | Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	364	569
Nonaccrual Balance	364	569
Nonperforming Loans and Leases | National Lending | Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	3,121	4,190
Nonaccrual Balance	1,494	3,750
Nonperforming Loans and Leases | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,394	1,628
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	1,047	1,451
Nonaccrual Balance	698	1,451
Nonperforming Loans and Leases | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	92	0
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	36,712	17,517
Nonaccrual Balance	30,170	13,375
Nonperforming Loans and Leases | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,058	2,669
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	29	124
Nonaccrual Balance	0	0
Nonperforming Loans and Leases | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,087	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	8,629	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	8,629	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	1,862	2,035
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	218	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	1,627	440
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,394	1,628
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	349	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	92	0
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	6,542	4,142
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	2,058	2,669
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	29	124
Nonperforming Loans and Leases | > 89 Days Past Due | National Lending | Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	2,087	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	Jun. 30, 2023	Sep. 30, 2022
Financing Receivable, Nonaccrual [Line Items]
Loans and leases	$ 4,072,899	$ 3,536,305
Nonaccrual Loans
Financing Receivable, Nonaccrual [Line Items]
2023	103	1,228
2022	4,489	1,420
2021	2,853	5,605
2020	2,049	1,002
2019	3,380	3,104
Prior	2,525	418
Revolving Loans and Leases	14,771	598
Loans and leases	30,170	13,375
Nonaccrual with No ACL	15,399	4,634
Nonaccrual Loans | National Lending | Term lending
Financing Receivable, Nonaccrual [Line Items]
2023	103	251
2022	3,819	1,110
2021	2,245	1,964
2020	2,017	989
2019	3,380	3,096
Prior	1,643	166
Revolving Loans and Leases	0	0
Loans and leases	13,207	7,576
Nonaccrual with No ACL	0	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	14,407	29
Loans and leases	14,407	29
Nonaccrual with No ACL	14,407	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	364	569
Loans and leases	364	569
Nonaccrual with No ACL	0	550
Nonaccrual Loans | National Lending | Lease financing
Financing Receivable, Nonaccrual [Line Items]
2023	0	977
2022	269	310
2021	596	2,442
2020	0	13
2019	0	8
Prior	629	0
Revolving Loans and Leases	0	0
Loans and leases	1,494	3,750
Nonaccrual with No ACL	591	0
Nonaccrual Loans | National Lending | SBA/USDA
Financing Receivable, Nonaccrual [Line Items]
2023	0	0
2022	401	0
2021	12	1,199
2020	32	0
2019	0	0
Prior	253	252
Revolving Loans and Leases	0	0
Loans and leases	698	1,451
Nonaccrual with No ACL	401	1,199
Nonaccrual Loans | National Lending | Commercial finance
Financing Receivable, Nonaccrual [Line Items]
2023	103	1,228
2022	4,489	1,420
2021	2,853	5,605
2020	2,049	1,002
2019	3,380	3,104
Prior	2,525	418
Revolving Loans and Leases	14,771	598
Loans and leases	30,170	13,375
Nonaccrual with No ACL	15,399	4,634
90 or More Days Delinquent and Accruing
Financing Receivable, Nonaccrual [Line Items]
2023	1,612	12,724
2022	4,225	1,593
2021	2,046	861
2020	309	284
2019	91	115
Prior	99	192
Revolving Loans and Leases	247	39
Loans and leases	8,629	15,808
90 or More Days Delinquent and Accruing | National Lending | Term lending
Financing Receivable, Nonaccrual [Line Items]
2023	128	207
2022	917	720
2021	658	716
2020	107	130
2019	52	70
Prior	0	192
Revolving Loans and Leases	0	0
Loans and leases	1,862	2,035
90 or More Days Delinquent and Accruing | 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	218	39
Loans and leases	218	39
90 or More Days Delinquent and Accruing | National Lending | Lease financing
Financing Receivable, Nonaccrual [Line Items]
2023	0	8
2022	479	158
2021	969	98
2020	152	131
2019	20	45
Prior	7	0
Revolving Loans and Leases	0	0
Loans and leases	1,627	440
90 or More Days Delinquent and Accruing | National Lending | Insurance premium finance
Financing Receivable, Nonaccrual [Line Items]
2023	1,149	1,513
2022	1,241	110
2021	4	5
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	0	0
Loans and leases	2,394	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	92
Revolving Loans and Leases	0
Loans and leases	92
90 or More Days Delinquent and Accruing | National Lending | SBA/USDA
Financing Receivable, Nonaccrual [Line Items]
2023	0
2022	349
2021	0
2020	0
2019	0
Prior	0
Revolving Loans and Leases	0
Loans and leases	349
90 or More Days Delinquent and Accruing | National Lending | Commercial finance
Financing Receivable, Nonaccrual [Line Items]
2023	1,277	1,728
2022	2,986	988
2021	1,631	819
2020	259	261
2019	72	115
Prior	99	192
Revolving Loans and Leases	218	39
Loans and leases	6,542	4,142
90 or More Days Delinquent and Accruing | National Lending | Consumer credit products
Financing Receivable, Nonaccrual [Line Items]
2023	335	2,123
2022	1,239	481
2021	415	42
2020	50	23
2019	19	0
Prior	0	0
Revolving Loans and Leases	0	0
Loans and leases	2,058	2,669
90 or More Days Delinquent and Accruing | National Lending | Other consumer finance
Financing Receivable, Nonaccrual [Line Items]
2023	0	0
2022	0	124
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans and Leases	29	0
Loans and leases	29	124
90 or More Days Delinquent and Accruing | National Lending | Consumer finance
Financing Receivable, Nonaccrual [Line Items]
2023	335	2,123
2022	1,239	605
2021	415	42
2020	50	23
2019	19	0
Prior	0	0
Revolving Loans and Leases	29	0
Loans and leases	$ 2,087	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		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Commercial finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment	$ 0	$ 200,000	$ 0	$ 10,400,000
TDRs subsequent default, recorded investment		1,400,000	$ 400,000	3,900,000
Consumer finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment	$ 0	500,000		700,000
TDRs subsequent default, recorded investment		$ 300,000		$ 1,100,000

EARNINGS PER COMMON SHARE ("E_3

EARNINGS PER COMMON SHARE ("EPS") (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Basic income per common share:
Net income attributable to Pathward Financial, Inc.	$ 45,096	$ 22,391	$ 127,709	$ 132,966
Dividends and undistributed earnings allocated to participating securities	(690)	(377)	(1,920)	(2,166)
Basic net earnings available to common stockholders	44,406	22,014	125,789	130,800
Undistributed earnings allocated to nonvested restricted stockholders	670	352	1,858	2,093
Reallocation of undistributed earnings to nonvested restricted stockholders	(667)	(352)	(1,852)	(2,092)
Diluted net earnings available to common stockholders	$ 44,409	$ 22,014	$ 125,795	$ 130,801
Total weighted average common shares outstanding (in shares)	26,346,693	28,868,136	27,152,773	29,444,979
Effect of dilutive securities
Total effect of dilutive securities (in shares)	100,339	0	86,028	9,607
Weighted average dilutive common shares outstanding (in shares)	26,447,032	28,868,136	27,238,801	29,454,586
Net earnings per common share:
Basic income per common share (in dollars per share)	$ 1.69	$ 0.76	$ 4.63	$ 4.44
Diluted income per common share (in dollars per share)	$ 1.68	$ 0.76	$ 4.62	$ 4.44
Weighted average shares of nonvested restricted stock, antidilutive (in shares)	409,666	493,800	414,539	487,538
Performance share units
Effect of dilutive securities
Outstanding options - based upon the two-class method (in shares)	100,339	0	86,028	9,607

RENTAL EQUIPMENT, NET - Schedul

RENTAL EQUIPMENT, NET - Schedule of Rental Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Total	$ 336,078	$ 297,336
Accumulated depreciation	(113,122)	(94,355)
Unamortized initial direct costs	1,256	1,390
Net book value	224,212	204,371
Computers and IT networking equipment
Property, Plant and Equipment [Line Items]
Total	25,681	21,669
Motor vehicles and other
Property, Plant and Equipment [Line Items]
Total	123,374	107,648
Other furniture and equipment
Property, Plant and Equipment [Line Items]
Total	49,214	34,254
Solar panels and equipment
Property, Plant and Equipment [Line Items]
Total	$ 137,809	$ 133,765

RENTAL EQUIPMENT, NET - Sched_2

RENTAL EQUIPMENT, NET - Schedule of Operating Leases, Future Minimum Payments (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Property, Plant and Equipment [Abstract]
Remaining in 2023	$ 11,844
2024	40,640
2025	33,086
2026	23,247
2027	15,506
Thereafter	17,484
Total	$ 141,807

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)	9 Months Ended
	Jun. 30, 2023	Jun. 30, 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	9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 25,691	$ 33,148
Acquisitions during the period		1
Amortization during the period	(3,861)	(5,188)
Write-offs during the period		(873)
Ending Balance	21,830	27,088
Gross carrying amount	109,133	109,133
Accumulated amortization	(76,167)	(70,909)
Accumulated impairment	(11,136)	(11,136)
Total anticipated intangible amortization	21,830	27,088
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	8,605	9,823
Acquisitions during the period		0
Amortization during the period	(868)	(871)
Write-offs during the period		0
Ending Balance	7,737	8,952
Gross carrying amount	14,624	14,624
Accumulated amortization	(6,887)	(5,672)
Accumulated impairment	0	0
Total anticipated intangible amortization	$ 7,737	8,952
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	(2,595)	(3,884)
Write-offs during the period		(670)
Ending Balance	9,800	13,314
Gross carrying amount	82,088	82,088
Accumulated amortization	(61,370)	(57,856)
Accumulated impairment	(10,918)	(10,918)
Total anticipated intangible amortization	$ 9,800	13,314
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	(398)	(393)
Write-offs during the period		(203)
Ending Balance	4,293	4,822
Gross carrying amount	9,940	9,940
Accumulated amortization	(5,429)	(4,900)
Accumulated impairment	(218)	(218)
Total anticipated intangible amortization	$ 4,293	$ 4,822
Other Intangible Assets | Minimum
Finite-lived Intangible Assets [Roll Forward]
Useful life	3 years
Other Intangible Assets | Maximum
Finite-lived Intangible Assets [Roll Forward]
Useful life	20 years

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining in 2023	$ 1,082
2024	4,123
2025	3,561
2026	3,215
2027	2,569
Thereafter	7,280
Total anticipated intangible amortization	$ 21,830	$ 25,691	$ 27,088	$ 33,148

OPERATING LEASE RIGHT-OF-USE _3

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 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	$ 27,700	$ 31,000
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other liabilities	Accrued expenses and other liabilities
Operating lease, liability	$ 29,645	$ 32,900

OPERATING LEASE RIGHT-OF-USE _4

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Lease Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Jun. 30, 2022
Leases [Abstract]
Remaining in 2023	$ 1,091
2024	3,913
2025	3,718
2026	3,195
2027	3,092
Thereafter	18,639
Total undiscounted future minimum lease payments	33,648
Discount	(4,003)
Total operating lease liabilities	$ 29,645	$ 32,900

OPERATING LEASE RIGHT-OF-USE _5

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Leases [Abstract]
Weighted-average discount rate	2.37%		2.37%
Weighted-average remaining lease term (years)	9 years 9 months 25 days		9 years 9 months 25 days
Lease expense	$ 978	$ 1,119	$ 2,974	$ 3,375
Short-term and variable lease cost	22	58	106	133
ROU asset impairment	0	670	0	670
Sublease income	(368)	(375)	(1,040)	(906)
Total lease cost for operating leases	$ 632	$ 1,472	$ 2,040	$ 3,272

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Sep. 03, 2021
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during the period (in shares)	59,626	67,158
Stock repurchased during the period, value	$ 2.1	$ 3.8
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)	2,316,814	2,447,699
Remaining number of shares authorized to be repurchased (in shares)	1,978,163

STOCK COMPENSATION (Details)

STOCK COMPENSATION (Details) $ / shares in Units, $ in Millions	9 Months Ended
	Jun. 30, 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 | $	$ 8.2
Weighted average remaining period for unrecognized stock based compensation (in years)	1 year 5 months 12 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)	(33,293)
Nonvested shares outstanding, end of period (in shares)	392,496
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	48.90
Nonvested shares outstanding, end of period (in dollars per share) | $ / shares	$ 36.42
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		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense	$ 3,243	$ 6,958	$ 18,996	$ 29,236
Effective tax rate			12.80%	17.77%

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Provision at statutory rate			$ 30,808	$ 34,063
Tax-exempt income			(600)	(541)
State income taxes			6,109	6,728
Interim period effective rate adjustment			(3,065)	(2,849)
Tax credit investments, net - federal			(13,669)	(6,994)
Research tax credit			(805)	(355)
IRC 162(m) nondeductible compensation			928	801
Other, net			(710)	(1,617)
Income tax expense	$ 3,243	$ 6,958	$ 18,996	$ 29,236
Effective tax rate			12.80%	17.77%

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Revenue by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disaggregation of Revenue [Line Items]
Net interest income	$ 97,465	$ 72,151	$ 282,927	$ 227,564
Net realized (gain) on securities available for sale	9	198	91	595
Gain on sale of trademarks	0	0	10,000	50,000
Gain (loss) on sale of other	812	1,239	566	(1,601)
Other income	5,889	5,271	13,921	10,811
Noninterest income	67,733	53,994	260,548	250,351
Revenue	165,198	126,145	543,475	477,915
Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	8,262	10,289	39,144	38,674
Refund advance fee income
Disaggregation of Revenue [Line Items]
Noninterest income	(927)	(20)	37,685	40,513
Card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	39,708	24,935	119,513	76,825
Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	13,980	12,082	39,628	34,534
Consumer
Disaggregation of Revenue [Line Items]
Net interest income	40,683	23,213	116,373	79,323
Net realized (gain) on securities available for sale	0	0	0	0
Gain on sale of trademarks			0	0
Gain (loss) on sale of other	0	0	0	0
Other income	1,929	1,284	4,470	3,434
Noninterest income	48,714	36,226	200,029	158,696
Revenue	89,397	59,439	316,402	238,019
Consumer | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income	8,262	10,289	39,144	38,674
Consumer | Refund advance fee income
Disaggregation of Revenue [Line Items]
Noninterest income	(927)	(20)	37,685	40,513
Consumer | Card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income	39,450	24,673	118,730	76,075
Consumer | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Commercial
Disaggregation of Revenue [Line Items]
Net interest income	53,067	46,802	142,149	136,923
Net realized (gain) on securities available for sale	0	0	0	0
Gain on sale of trademarks			0	0
Gain (loss) on sale of other	812	1,239	566	7,331
Other income	1,888	2,479	4,907	8,103
Noninterest income	16,709	15,860	45,247	50,354
Revenue	69,776	62,662	187,396	187,277
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	253	252	766	728
Commercial | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	13,756	11,890	39,008	34,192
Corporate Services/Other
Disaggregation of Revenue [Line Items]
Net interest income	3,715	2,136	24,405	11,318
Net realized (gain) on securities available for sale	9	198	91	595
Gain on sale of trademarks			10,000	50,000
Gain (loss) on sale of other	0	0	0	(8,932)
Other income	2,072	1,508	4,544	(726)
Noninterest income	2,310	1,908	15,272	41,301
Revenue	6,025	4,044	39,677	52,619
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	5	10	17	22
Corporate Services/Other | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	$ 224	$ 192	$ 620	$ 342

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) segment	Jun. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Segment data [Abstract]
Net interest income	$ 97,465	$ 72,151	$ 282,927	$ 227,564
Provision for (reversal of) credit losses	1,773	(1,302)	48,312	31,186
Noninterest income	67,733	53,994	260,548	250,351
Noninterest expense	114,578	96,650	346,773	282,246
Income before income tax expense	48,847	30,797	148,390	164,483
Total assets	7,458,625	6,728,178	7,458,625	6,728,178	$ 6,747,410
Total goodwill	309,505	309,505	309,505	309,505
Total deposits	6,306,976	5,710,799	6,306,976	5,710,799
Consumer
Segment data [Abstract]
Net interest income	40,683	23,213	116,373	79,323
Provision for (reversal of) credit losses	508	(279)	35,402	30,667
Noninterest income	48,714	36,226	200,029	158,696
Noninterest expense	39,666	23,960	124,070	73,509
Income before income tax expense	49,223	35,758	156,930	133,843
Total assets	455,540	373,019	455,540	373,019
Total goodwill	87,145	87,145	87,145	87,145
Total deposits	6,130,524	5,573,768	6,130,524	5,573,768
Commercial
Segment data [Abstract]
Net interest income	53,067	46,802	142,149	136,923
Provision for (reversal of) credit losses	1,265	(752)	12,860	13,045
Noninterest income	16,709	15,860	45,247	50,354
Noninterest expense	33,594	31,336	105,189	95,845
Income before income tax expense	34,917	32,078	69,347	78,387
Total assets	3,914,924	3,457,004	3,914,924	3,457,004
Total goodwill	222,360	222,360	222,360	222,360
Total deposits	7,550	11,177	7,550	11,177
Corporate Services/Other
Segment data [Abstract]
Net interest income	3,715	2,136	24,405	11,318
Provision for (reversal of) credit losses	0	(271)	50	(12,526)
Noninterest income	2,310	1,908	15,272	41,301
Noninterest expense	41,318	41,354	117,514	112,892
Income before income tax expense	(35,293)	(37,039)	(77,887)	(47,747)
Total assets	3,088,161	2,898,155	3,088,161	2,898,155
Total goodwill	0	0	0	0
Total deposits	$ 168,902	$ 125,854	$ 168,902	$ 125,854

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS - Assets Measured at Fair Value on Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Sep. 30, 2022
Level 1
Available-for-sale debt securities [Abstract]
Total debt securities AFS	$ 0	$ 0
Common equities and mutual funds	3,527	2,874
Level 2
Available-for-sale debt securities [Abstract]
Total debt securities AFS	1,914,271	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	90,605	97,768
Obligations of states and political subdivisions	2,311	2,344
Non-bank qualified obligations of states and political subdivisions	238,375	263,783
Asset-backed securities	254,566	147,790
Mortgage-backed securities	1,309,664	1,348,997
Total debt securities AFS	1,914,271	1,882,869
Common equities and mutual funds	3,527	2,874
Non-marketable equity securities	8,469	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	3,527	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	90,605	97,768
Obligations of states and political subdivisions	2,311	2,344
Non-bank qualified obligations of states and political subdivisions	238,375	263,783
Asset-backed securities	254,566	147,790
Mortgage-backed securities	1,309,664	1,348,997
Total debt securities AFS	1,914,271	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	9 Months Ended
	Jun. 30, 2023	Sep. 30, 2022
Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	3%
Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost (percentage)	18%
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	4,006,176	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	$ 4,113	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)	3%
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)	18%
Nonrecurring
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 4,113	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	4,113	1,576
Nonrecurring | Commercial finance
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	4,113	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	4,113	1,575
Nonrecurring | Total loans and leases, net individually evaluated for credit loss
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	4,113	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	$ 4,113	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	Jun. 30, 2023	Sep. 30, 2022
Financial assets
Debt securities held to maturity	$ 33,670	$ 38,171
Level 1
Financial assets
Cash and cash equivalents	515,271	388,038
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Common equities and mutual funds	3,527	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	22,332	17,979
Financial liabilities
Deposits	6,301,147	5,858,283
Overnight federal funds purchased	230,000
Other short- and long-term borrowings	0	0
Accrued interest payable	802	192
Level 2
Financial assets
Cash and cash equivalents	0	0
Debt securities available for sale	1,914,271	1,882,869
Debt securities held to maturity	33,670	38,171
Common equities and mutual funds	0	0
Non-marketable equity securities	12,064	15,314
Loans held for sale	87,351	21,071
Loans and leases	0	0
Federal Reserve Bank and Federal Home Loan Bank stocks	30,890	28,812
Accrued interest receivable	0	0
Financial liabilities
Deposits	5,671	7,571
Overnight federal funds purchased	0
Other short- and long-term borrowings	31,853	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	4,006,176	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	515,271	388,038
Debt securities available for sale	1,914,271	1,882,869
Debt securities held to maturity	37,725	41,682
Common equities and mutual funds	3,527	2,874
Non-marketable equity securities	20,533	22,526
Loans held for sale	87,351	21,071
Loans and leases	4,068,511	3,529,280
Federal Reserve Bank and Federal Home Loan Bank stocks	30,890	28,812
Accrued interest receivable	22,332	17,979
Financial liabilities
Deposits	6,306,976	5,866,037
Overnight federal funds purchased	230,000
Other short- and long-term borrowings	34,178	36,028
Accrued interest payable	802	192
Estimated Fair Value
Financial assets
Cash and cash equivalents	515,271	388,038
Debt securities available for sale	1,914,271	1,882,869
Debt securities held to maturity	33,670	38,171
Common equities and mutual funds	3,527	2,874
Non-marketable equity securities	20,533	22,526
Loans held for sale	87,351	21,071
Loans and leases	4,006,176	3,525,803
Federal Reserve Bank and Federal Home Loan Bank stocks	30,890	28,812
Accrued interest receivable	22,332	17,979
Financial liabilities
Deposits	6,306,818	5,865,854
Overnight federal funds purchased	230,000
Other short- and long-term borrowings	31,853	35,986
Accrued interest payable	$ 802	$ 192