Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Sep. 30, 2024	Aug. 20, 2025	Mar. 31, 2024
Cover [Abstract]
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Sep. 30, 2024
Current Fiscal Year End Date	--09-30
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 Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	true
Entity Shell Company	false
Entity Public Float			$ 1,270
Entity Common Stock, Shares Outstanding (in shares)		22,772,570
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE PART III of Form 10-K -- Portions of the Proxy Statement for the Annual Meeting of Stockholders held on February 25, 2025 are incorporated by reference into Part III of this report.
Entity Central Index Key	0000907471
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	This Form 10-K/A presents the Original Report, amended and restated in its entirety, with modifications as necessary to reflect the aforementioned restatement. The following items have been amended to reflect the restated amounts, related disclosures and updates to our assessment of internal control over financial reporting and disclosure controls and procedures:•Part I, Item 1. Business•Part I, Item 1A. Risk Factors•Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations•Part II, Item 8. Financial Statements and Supplementary Data•Part II, Item 9. Controls and Procedures•Part III, Item 11. Executive CompensationAs discussed in the notes to the financial statements in Item 8, the Company restated its financial results as of September 30, 2022 and 2023 and for the years ended September 30, 2024, 2023, and 2022 to correct errors in the presentation of interest income, the allowance for credit losses, provision for credit losses, and noninterest expense related to loans originated under agreements to originate loans marketed and serviced by third-party partners (“Program Agreements”). While this change resulted in an increase in reported interest income and earlier recognition of credit losses, over the life of the portfolio the net income profile is expected to be unchanged as the increase in interest income is offset by a corresponding increase in noninterest expense and increase in provision for credit losses for amounts owed to the third parties under the Program Agreements. Because the restatement does not change the net economics of the Program Agreements, the Company has concluded there is no net impact to Earnings At Risk and has not adjusted the amounts previously disclosed. Based on this, Part II, Item 7A. "Quantitative and Qualitative Disclosures about Market Risk" has not been amended and restated. In addition, in accordance with applicable SEC rules, this Form 10-K/A includes new certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 from our principal executive officer and our principal financial officer dated as of the filing date of this Form 10-K/A. In accordance with applicable SEC rules, this Form 10-K/A also includes an updated signature page and Report of Independent Registered Public Accounting Firm.Except as described above, this Form 10-K/A does not amend, update or change any other items or disclosures in the Original Report and does not purport to reflect any information or events subsequent to the filing of the Original Report. As such, this Form 10-K/A speaks only as of the date the Original Report was filed, and we have not undertaken herein to amend, supplement or update any information contained in the Original Report to give effect to any subsequent events. Among other things, forward-looking statements made in the Original Report have not been revised to reflect events, results or developments that occurred or facts that became known to us after the date of the filing of the Original Report. Accordingly, this Form 10-K/A should be read in conjunction with our filings made with the SEC subsequent to the filing of the Original Report, including any amendments to those filings.

Audit Information	12 Months Ended
Audit Information	Sep. 30, 2024
Audit Information [Abstract]
Auditor Name	Crowe LLP
Auditor Firm ID	173
Auditor Location	Chicago, Illinois

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021
ASSETS
Cash and cash equivalents	$ 158,337	$ 298,926	$ 347,888	$ 671,630	$ 375,580	$ 515,271	$ 432,598	$ 369,169	$ 388,038	$ 157,260	$ 237,680	$ 1,230,100
Securities available for sale, at fair value	1,741,221	1,725,460	1,779,458	1,850,581	1,804,228	1,914,271	1,825,563	1,847,778	1,882,869	1,956,523	2,043,478	1,782,739
Securities held to maturity, at amortized cost (fair value $30,236 and $31,425, respectively)	33,092	34,026	34,682	35,440	36,591	37,725	38,713	40,565	41,682	43,877	47,287	50,994
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	36,014	24,449	25,844	23,694	28,210	30,890	29,387	28,812	28,812	28,812	28,812	28,400
Loans held for sale	691,688	29,380	25,946	69,518	77,779	87,351	24,780	17,148	21,071	67,571	31,410	36,182
Loans and leases	4,075,195	4,615,605	4,412,000	4,429,316	4,369,826	4,075,781	3,727,574	3,511,353	3,537,799	3,689,970	3,731,402	3,685,383
Allowance for credit losses	(71,765)	(106,765)	(111,282)	(91,040)	(96,855)	(115,462)	(102,294)	(71,029)	(63,796)	(90,247)	(103,058)	(77,843)	$ (78,853)
Accrued interest receivable	31,385	31,755	30,294	27,080	23,282	22,332	22,434	20,170	17,979	16,818	19,115	17,240
Premises, furniture, and equipment, net	39,055	36,953	37,266	38,270	39,160	38,601	39,735	41,029	41,710	42,076	43,167	44,130
Rental equipment, net	205,339	209,544	215,885	228,916	211,750	224,212	210,844	231,129	204,371	222,023	213,033	234,693
Goodwill and intangible assets	326,094	327,018	328,001	329,241	330,225	331,335	332,503	333,938	335,196	336,593	338,795	341,166
Other assets	266,362	286,679	290,827	289,865	303,625	274,795	273,866	277,214	299,769	247,126	246,453	230,180
Total assets	7,532,017	7,513,030	7,416,809	7,902,511	7,503,401	7,437,102	6,855,703	6,647,276	6,735,500	6,718,402	6,877,574	7,603,364
LIABILITIES
Deposits	5,875,085	6,431,516	6,368,344	6,936,055	6,589,182	6,306,976	5,902,696	5,789,132	5,866,037	5,710,799	5,829,886	6,525,569
Short-term borrowings	377,000	0	31,000	0	13,000	230,000	43,000	0	0	0	0	0
Long-term borrowings	33,354	33,329	33,373	33,614	33,873	34,178	34,543	34,977	36,028	16,616	91,386	92,274
Accrued expenses and other liabilities	424,389	300,287	265,016	228,595	248,999	209,877	214,854	176,016	200,224	276,007	202,562	165,653
Total liabilities	6,709,828	6,765,132	6,697,733	7,198,264	6,885,054	6,781,031	6,195,093	6,000,125	6,102,289	6,003,422	6,123,834	6,783,496
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively	0	0	0	0	0	0	0	0	0	0	0	0
Additional paid-in capital	638,803	636,284	634,415	629,737	628,500	625,825	623,250	620,681	617,403	615,159	612,917	610,816
Retained earnings	337,058	326,040	297,578	268,427	246,377	245,450	232,412	234,909	233,465	234,892	214,094	211,703
Accumulated other comprehensive loss	(153,394)	(207,992)	(206,570)	(188,433)	(255,443)	(207,896)	(187,829)	(201,690)	(213,080)	(131,407)	(69,374)	724
Treasury stock, at cost, 3,769 and 41,980 common shares at September 30, 2024 and 2023, respectively	(249)	(6,181)	(6,181)	(5,235)	(344)	(6,943)	(6,943)	(6,824)	(4,835)	(4,623)	(4,513)	(4,318)
Total equity attributable to parent	822,466	748,402	719,496	704,756	619,352	656,702	661,161	647,358	633,241	714,315	753,418	819,226
Noncontrolling interest	(277)	(506)	(420)	(510)	(1,005)	(631)	(551)	(207)	(30)	665	322	642
Total stockholders’ equity	822,189	747,896	719,076	704,246	618,347	656,071	660,610	647,151	633,211	714,980	753,740	819,868	$ 871,884
Total liabilities and stockholders’ equity	7,532,017	7,513,028	7,416,809	7,902,510	7,503,401	7,437,102	6,855,703	6,647,276	6,735,500	6,718,402	6,877,574	7,603,364
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock	248	251	254	260	262	266	271	282	288	294	294	301
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

Consolidated Statements of Financial Condition (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
STOCKHOLDERS’ EQUITY
Investment securities held to maturity, fair value	$ 30,236	$ 30,237	$ 31,113	$ 32,180	$ 31,425	$ 33,670	$ 35,028	$ 37,658	$ 38,171	$ 41,963	$ 45,436	$ 50,364
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, shares authorized (in shares)					3,000,000
Common stock, shares issued (in shares)					0
Common stock, shares outstanding (in shares)					0
Treasury stock (in shares)	3,769	129,929	129,929	111,118	41,980	149,679	149,679	147,344	90,053	83,689	81,067	77,703
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000
Common stock, shares issued (in shares)	24,851,122	25,215,159	25,507,915	26,099,348	26,225,563	26,688,951	27,205,406	28,358,583	28,878,177	29,440,396	29,443,911	30,158,420
Common stock, shares outstanding (in shares)	24,847,353	25,085,230	25,377,986	25,988,230	26,183,583	26,539,272	27,055,727	28,211,239	28,788,124	29,356,707	29,362,844	30,080,717
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Interest and dividend income:
Loans and leases, including fees	$ 113,884	$ 107,762	$ 113,083	$ 103,854	$ 99,309	$ 86,592	$ 88,147	$ 72,769	$ 69,470	$ 67,260	$ 80,242	$ 68,348	$ 216,937	$ 160,916	$ 148,590	$ 324,699	$ 247,508	$ 215,849	$ 438,583	$ 346,817	$ 285,320
Mortgage-backed securities	9,607	9,748	9,998	10,049	10,225	10,234	10,326	10,412	10,155	7,381	5,446	3,864	20,047	20,738	9,310	29,795	30,972	16,690	39,402	41,197	26,846
Other investments	7,851	8,323	14,013	10,886	9,332	7,870	10,482	6,252	5,105	3,984	4,191	3,992	24,899	16,734	8,183	33,222	24,604	12,169	41,073	33,936	17,272
Total interest and dividend income	131,342	125,833	137,094	124,789	118,866	104,696	108,955	89,433	84,730	78,625	89,879	76,204	261,883	198,388	166,083	387,716	303,084	244,708	519,058	421,950	329,438
Interest expense:
Deposits	1,119	1,689	6,685	3,526	1,954	164	2,096	142	100	94	165	141	10,211	2,238	306	11,900	2,402	400	13,019	4,356	500
FHLB advances and other borrowings	2,709	1,394	1,775	2,336	2,754	1,717	1,186	861	362	1,661	1,212	1,137	4,111	2,047	2,349	5,505	3,764	4,010	8,214	6,518	4,372
Total interest expense	3,828	3,083	8,460	5,862	4,708	1,881	3,282	1,003	462	1,755	1,377	1,278	14,322	4,285	2,655	17,405	6,166	4,410	21,233	10,874	4,872
Net interest income	127,514	122,750	128,634	118,927	114,158	102,815	105,673	88,430	84,268	76,870	88,502	74,926	247,561	194,103	163,428	370,311	296,918	240,298	497,825	411,076	324,566
Provision for credit loss	8,672	11,927	29,744	7,758	28,007	22,517	41,960	16,758	8,002	7,863	40,598	329	37,502	58,718	40,927	49,429	81,235	48,790	58,101	109,242	56,792
Net interest income after provision for credit loss	118,842	110,823	98,890	111,169	86,151	80,298	63,713	71,672	76,266	69,007	47,904	74,597	210,059	135,385	122,501	320,882	215,683	191,508	439,724	301,834	267,774
Noninterest income:
Gain on sale of trademarks	0	0	0	0	0	0	0	10,000	0	0	0	50,000	0	10,000	50,000	0	10,000	50,000	0	10,000	50,000
Gain (loss) on sale of other	3,459	4,675	1,695	2,840	2,006	821	(666)	502	(5,202)	1,437	886	(3,328)	4,535	(164)	(2,442)	9,210	657	(1,006)	12,669	2,663	(6,207)
Other income	6,979	4,965	6,044	5,179	8,194	5,889	4,477	3,555	6,544	5,271	3,881	1,661	11,223	8,032	5,542	16,188	13,921	10,811	23,167	22,115	17,357
Total noninterest income	52,010	65,871	128,945	52,761	56,051	67,733	127,038	65,777	43,456	53,994	109,766	86,591	181,706	192,815	196,357	247,577	260,548	250,351	299,587	316,599	293,807
Noninterest expense:
Compensation and benefits	52,298	48,449	54,073	46,652	46,352	47,402	47,547	43,017	42,763	45,091	45,047	38,225	100,725	90,564	83,272	149,174	137,966	128,364	201,472	184,318	171,126
Refund transfer product expense	168	2,136	7,366	192	28	1,727	7,863	105	53	2,457	6,260	138	7,558	7,968	6,398	9,694	9,695	8,855	9,862	9,723	8,908
Refund advance expense	20	47	1,846	30	(6)	239	1,603	27	1	(29)	2,002	183	1,876	1,630	2,185	1,923	1,869	2,156	1,943	1,863	2,157
Card processing	33,877	34,314	35,163	34,584	29,549	26,342	26,924	22,683	15,718	8,438	7,457	7,172	69,747	49,607	14,629	104,061	75,949	23,067	137,938	105,498	38,785
Occupancy and equipment expense	9,376	9,070	9,293	8,848	9,274	8,595	8,510	8,312	9,064	8,996	8,500	8,349	18,141	16,822	16,849	27,211	25,417	25,845	36,587	34,691	34,909
Operating lease equipment depreciation	10,445	10,465	10,424	10,423	10,846	10,517	14,719	9,628	9,305	9,145	8,737	8,449	20,847	24,347	17,185	31,312	34,864	26,331	41,757	45,710	35,636
Legal and consulting	8,414	5,410	6,141	4,892	7,633	5,089	4,921	9,459	13,355	11,724	9,347	6,208	11,033	14,380	15,555	16,443	19,469	27,279	24,857	27,102	40,634
Intangible amortization	924	983	1,240	984	1,110	1,168	1,435	1,258	1,396	1,532	2,169	1,488	2,224	2,693	3,657	3,207	3,861	5,188	4,131	4,971	6,585
Impairment expense	0	999	2,013	0	0	0	3,249	24	0	670	0	0	2,013	3,273	0	3,012	3,273	670	3,012	3,273	670
Other expense	17,840	13,637	13,183	14,472	16,453	9,987	11,404	8,395	7,950	4,523	14,243	15,152	27,655	19,799	29,396	41,292	29,787	33,918	59,132	46,239	41,868
Total noninterest expense	133,362	125,510	140,742	121,077	121,239	111,066	128,175	102,908	99,605	92,547	103,762	85,364	261,819	231,083	189,126	387,329	342,150	281,673	520,691	463,388	381,278
Income before income tax expense	37,490	51,184	87,093	42,853	20,963	36,965	62,576	34,541	20,117	30,454	53,908	75,824	129,946	97,117	129,732	181,130	134,081	160,186	218,620	155,045	180,303
Income tax expense	3,382	6,103	16,926	7,697	(4,821)	377	7,860	6,171	(1,854)	6,742	7,183	14,130	24,623	14,031	21,313	30,726	14,408	28,055	34,108	9,587	26,201
Net income before noncontrolling interest	34,108	45,081	70,167	35,156	25,784	36,588	54,716	28,370	21,971	23,712	46,725	61,694	105,323	83,086	108,419	150,404	119,673	132,131	184,512	145,458	154,102
Net income attributable to noncontrolling interest	575	212	249	257	507	508	597	580	687	1,448	851	(18)	506	1,177	833	718	1,685	2,281	1,293	2,192	2,968
Net income attributable to parent	$ 33,533	$ 44,869	$ 69,918	$ 34,899	$ 25,277	$ 36,080	$ 54,119	$ 27,790	$ 21,284	$ 22,264	$ 45,874	$ 61,712	$ 104,817	$ 81,909	$ 107,586	$ 149,686	$ 117,988	$ 129,850	$ 183,219	$ 143,266	$ 151,134
Earnings per common share:
Basic (in dollars per share)	$ 1.34	$ 1.78	$ 2.74	$ 1.34	$ 0.96	$ 1.35	$ 1.97	$ 0.98	$ 0.73	$ 0.76	$ 1.54	$ 2.01	$ 4.07	$ 2.92	$ 3.56	$ 5.86	$ 4.28	$ 4.34	$ 7.21	$ 5.26	$ 5.09
Diluted (in dollars per share)	$ 1.34	$ 1.78	$ 2.74	$ 1.34	$ 0.96	$ 1.34	$ 1.96	$ 0.98	$ 0.73	$ 0.76	$ 1.54	$ 2.01	$ 4.07	$ 2.92	$ 3.56	$ 5.85	$ 4.27	$ 4.34	$ 7.20	$ 5.24	$ 5.09
Refund transfer product fees
Noninterest income:
Noninterest income:	$ 1,703	$ 9,111	$ 28,942	$ 422	$ 308	$ 8,262	$ 30,205	$ 677	$ 1,136	$ 10,289	$ 27,805	$ 579	$ 29,364	$ 30,882	$ 28,384	$ 38,475	$ 39,144	$ 38,674	$ 40,178	$ 39,452	$ 39,809
Refund advance fee income
Noninterest income:
Noninterest income:	229	(67)	43,200	111	(252)	(927)	37,995	617	45	(20)	39,299	1,233	43,311	38,612	40,532	43,244	37,685	40,513	43,473	37,433	40,557
Card and deposit fees
Noninterest income:
Noninterest income:	26,441	33,408	35,344	30,750	31,233	39,708	42,087	37,718	28,909	24,935	26,520	25,369	66,094	79,805	51,889	99,502	119,513	76,825	125,943	150,746	105,733
Rental income
Noninterest income:
Noninterest income:	$ 13,199	$ 13,779	$ 13,720	$ 13,459	$ 14,562	$ 13,980	$ 12,940	$ 12,708	$ 12,024	$ 12,082	$ 11,375	$ 11,077	$ 27,179	$ 25,648	$ 22,452	$ 40,958	$ 39,628	$ 34,534	$ 54,157	$ 54,190	$ 46,558

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income before noncontrolling interest	$ 184,512	$ 145,458	$ 154,102
Other comprehensive income (loss):
Change in net unrealized gain (loss) on debt securities	136,028	(56,255)	(292,665)
Other comprehensive income (loss), investments	136,028	(56,255)	(292,665)
Unrealized gain (loss) on currency translation	81	331	(1,736)
Deferred income tax effect	34,060	(13,561)	(73,722)
Total other comprehensive income (loss)	102,049	(42,363)	(220,679)
Total comprehensive income (loss)	286,561	103,095	(66,577)
Total comprehensive income attributable to noncontrolling interest	1,293	2,192	2,968
Comprehensive income attributable to parent	$ 285,268	$ 100,903	$ (69,545)

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Total Pathward Financial, Inc. Stockholders’ Equity	Total Pathward Financial, Inc. Stockholders’ Equity Cumulative Effect, Period of Adoption, Adjustment	Total Pathward Financial, Inc. Stockholders’ Equity Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjustment	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Additional Paid-in Capital	Additional Paid-in Capital Cumulative Effect, Period of Adoption, Adjustment	Additional Paid-in Capital Cumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss) Cumulative Effect, Period of Adoption, Adjusted Balance	Treasury Stock	Treasury Stock Cumulative Effect, Period of Adoption, Adjustment	Treasury Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Noncontrolling interest	Noncontrolling interest Cumulative Effect, Period of Adoption, Adjustment	Noncontrolling interest Cumulative Effect, Period of Adoption, Adjusted Balance
Beginning Balance at Sep. 30, 2021	$ 871,884	$ (6,677)	$ 865,207	$ 870,729	$ (6,677)	$ 864,052	$ 317	$ 0	$ 317	$ 604,484	$ 0	$ 604,484	$ 259,189	$ (6,677)	$ 252,512	$ 7,599	$ 0	$ 7,599	$ (860)	$ 0	$ (860)	$ 1,155	$ 0	$ 1,155
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	61,694
Ending Balance at Dec. 31, 2021	819,868
Beginning Balance at Sep. 30, 2021	871,884	(6,677)	865,207	870,729	(6,677)	864,052	317	0	317	604,484	0	604,484	259,189	(6,677)	252,512	7,599	0	7,599	(860)	0	(860)	1,155	0	1,155
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	108,419
Ending Balance at Mar. 31, 2022	753,740
Beginning Balance at Sep. 30, 2021	871,884	(6,677)	865,207	870,729	(6,677)	864,052	317	0	317	604,484	0	604,484	259,189	(6,677)	252,512	7,599	0	7,599	(860)	0	(860)	1,155	0	1,155
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	132,131
Ending Balance at Jun. 30, 2022	714,980
Beginning Balance at Sep. 30, 2021	871,884	$ (6,677)	$ 865,207	870,729	$ (6,677)	$ 864,052	317	$ 0	$ 317	604,484	$ 0	$ 604,484	259,189	$ (6,677)	$ 252,512	7,599	$ 0	$ 7,599	(860)	$ 0	$ (860)	1,155	$ 0	$ 1,155
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(5,921)			(5,921)									(5,921)
Issuance of common stock due to ESOP	2,886			2,886			1			2,885
Repurchases of common stock	(168,235)			(168,235)			(30)			30			(164,260)						(3,975)
Stock compensation	10,004			10,004						10,004
Total other comprehensive income (loss)	(220,679)			(220,679)												(220,679)
Net income (Restated)	154,102			151,134									151,134									2,968
Net distribution to noncontrolling interest	(4,153)																					(4,153)
Ending Balance at Sep. 30, 2022	633,211			633,241			288			617,403			233,465			(213,080)			(4,835)			(30)
Beginning Balance at Dec. 31, 2021	819,868
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	46,725
Ending Balance at Mar. 31, 2022	753,740
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	23,712
Ending Balance at Jun. 30, 2022	714,980
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	21,971
Ending Balance at Sep. 30, 2022	633,211			633,241			288			617,403			233,465			(213,080)			(4,835)			(30)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	28,370
Ending Balance at Dec. 31, 2022	647,151
Beginning Balance at Sep. 30, 2022	633,211			633,241			288			617,403			233,465			(213,080)			(4,835)			(30)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	83,086
Ending Balance at Mar. 31, 2023	660,610
Beginning Balance at Sep. 30, 2022	633,211			633,241			288			617,403			233,465			(213,080)			(4,835)			(30)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	119,673
Ending Balance at Jun. 30, 2023	656,071
Beginning Balance at Sep. 30, 2022	633,211			633,241			288			617,403			233,465			(213,080)			(4,835)			(30)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(5,426)			(5,426)									(5,426)
Issuance of common stock due to restricted stock	1			1			1
Repurchases of common stock	(120,437)			(120,437)			(27)			27			(117,985)						(2,452)
Retirement of treasury stock	0												(6,943)						6,943
Stock compensation	11,070			11,070						11,070
Total other comprehensive income (loss)	(42,363)			(42,363)												(42,363)
Net income (Restated)	145,458			143,266									143,266									2,192
Net distribution to noncontrolling interest	(3,167)																					(3,167)
Ending Balance at Sep. 30, 2023	618,347			619,352			262			628,500			246,377			(255,443)			(344)			(1,005)
Beginning Balance at Dec. 31, 2022	647,151
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	54,716
Ending Balance at Mar. 31, 2023	660,610
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	36,588
Ending Balance at Jun. 30, 2023	656,071
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	25,784
Ending Balance at Sep. 30, 2023	618,347			619,352			262			628,500			246,377			(255,443)			(344)			(1,005)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	35,156
Ending Balance at Dec. 31, 2023	704,246
Beginning Balance at Sep. 30, 2023	618,347			619,352			262			628,500			246,377			(255,443)			(344)			(1,005)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	105,323
Ending Balance at Mar. 31, 2024	719,076
Beginning Balance at Sep. 30, 2023	618,347			619,352			262			628,500			246,377			(255,443)			(344)			(1,005)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	150,404
Ending Balance at Jun. 30, 2024	747,896
Beginning Balance at Sep. 30, 2023	618,347			619,352			262			628,500			246,377			(255,443)			(344)			(1,005)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(5,067)			(5,067)									(5,067)
Issuance of common stock due to restricted stock	3			3			3
Repurchases of common stock	(86,853)			(86,853)			(17)			17			(80,767)						(6,086)
Retirement of treasury stock	0												(6,181)						6,181
Stock compensation	10,286			10,286						10,286
Total other comprehensive income (loss)	102,049			102,049												102,049
Joint venture membership interest divestiture	(523)			(523)									(523)
Net income (Restated)	184,512			183,219									183,219									1,293
Net distribution to noncontrolling interest	(565)																					(565)
Ending Balance at Sep. 30, 2024	822,189			822,466			248			638,803			337,058			(153,394)			(249)			(277)
Beginning Balance at Dec. 31, 2023	704,246
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	70,167
Ending Balance at Mar. 31, 2024	719,076
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	45,081
Ending Balance at Jun. 30, 2024	747,896
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (Restated)	34,108
Ending Balance at Sep. 30, 2024	$ 822,189			$ 822,466			$ 248			$ 638,803			$ 337,058			$ (153,394)			$ (249)			$ (277)

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended												12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Dividend declared per share (in dollars per share)	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.20	$ 0.20	$ 0.20

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended			6 Months Ended			9 Months Ended			12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income before noncontrolling interest	$ 35,156,000	$ 28,370,000	$ 61,694,000	$ 105,323,000	$ 83,086,000	$ 108,419,000	$ 150,404,000	$ 119,673,000	$ 132,131,000	$ 184,512,000	$ 145,458,000	$ 154,102,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	14,689,000	14,566,000	15,322,000	29,457,000	34,390,000	30,753,000	43,832,000	49,506,000	47,193,000	57,765,000	64,955,000	61,601,000
Provision for credit loss	7,758,000	16,758,000	329,000	37,502,000	58,718,000	40,927,000	49,429,000	81,235,000	48,790,000	58,101,000	109,242,000	56,792,000
Provision for (reversal of) deferred taxes	3,535,000	2,126,000	8,087,000	8,058,000	1,886,000	13,097,000	12,720,000	1,177,000	17,417,000	16,166,000	(7,140,000)	15,793,000
Originations of loans held for sale	(631,905,000)	(398,798,000)	(385,558,000)	(933,786,000)	(608,628,000)	(555,397,000)	(1,426,973,000)	(941,502,000)	(769,672,000)	(2,034,977,000)	(1,208,684,000)	(985,330,000)
Proceeds from sales of loans held for sale	626,336,000	402,870,000	562,689,000	968,998,000	604,363,000	723,942,000	1,468,162,000	870,132,000	898,442,000	2,036,084,000	1,139,881,000	1,059,361,000
Net change in loans held for sale	13,829,000	(84,000)	8,805,000	17,924,000	652,000	8,834,000	18,062,000	5,456,000	12,568,000	18,127,000	25,922,000	12,819,000
Fair value adjustment of foreclosed real estate										0	0	301,000
Net realized (gain) on securities available for sale	0								(161,000)	0	0	(154,000)
Net realized (gain) loss on loans held for sale	31,000		4,365,000	(1,370,000)	(110,000)	4,065,000	(3,091,000)	(235,000)	3,933,000	(5,920,000)	(268,000)	3,694,000
Net realized loss on premise, furniture, and equipment									45,000	0	65,000	55,000
Net realized (gain) on trademarks	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)
Net realized (gain) on other	(2,871,000)	(502,000)	(23,000)	(3,165,000)	272,000	43,000	(6,119,000)	(91,000)	(434,000)	(6,749,000)	(1,832,000)	(1,956,000)
Change in bank-owned life insurance value										(2,751,000)	(1,497,000)	(2,434,000)
Impairment on rental equipment		24,000	0	2,013,000	2,774,000	0	2,013,000	24,000	0	2,013,000	24,000	0
Impairment of intangibles									670,000	0	0	670,000
Net change in accrued interest receivable	(3,798,000)	(2,191,000)	(987,000)	(7,012,000)	(4,455,000)	(2,862,000)	(8,473,000)	(4,353,000)	(564,000)	(8,103,000)	(5,303,000)	(1,725,000)
Net change in other assets	(14,712,000)	16,695,000	(24,272,000)	(14,007,000)	12,924,000	(21,653,000)	(13,989,000)	21,215,000	(9,058,000)	(11,793,000)	17,244,000	(32,923,000)
Net change in accrued expenses and other liabilities	(19,749,000)	(24,209,000)	(45,308,000)	16,671,000	14,630,000	(8,400,000)	51,942,000	6,627,000	(36,558,000)	176,044,000	48,776,000	(10,621,000)
Stock compensation	1,234,000	3,271,000	3,430,000	5,904,000	5,829,000	5,524,000	7,770,000	8,399,000	7,765,000	10,286,000	11,070,000	10,004,000
Net cash provided by operating activities	29,533,000	48,896,000	157,512,000	232,510,000	196,331,000	295,832,000	345,689,000	207,263,000	300,327,000	488,805,000	327,913,000	290,049,000
Cash flows from investing activities:
Purchases of securities available for sale	0		(20,894,000)		0	(470,067,000)	0	(150,751,000)	(689,515,000)	(3,465,000)	(156,885,000)	(907,361,000)
Proceeds from sales of securities available for sale	0		200,000		0			0	244,305,000	0	0	265,951,000
Proceeds from maturities of and principal collected on securities available for sale	41,936,000	49,069,000	91,297,000	89,476,000	89,162,000	184,107,000	141,801,000	127,071,000	264,808,000	201,730,000	177,296,000	324,234,000
Proceeds from maturities of and principal collected on securities held to maturity	1,093,000	1,058,000	5,409,000	1,811,000	2,822,000	8,937,000	2,430,000	3,758,000	12,189,000	3,317,000	4,835,000	14,281,000
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(91,130,000)	(57,760,000)	(800,000)	(183,010,000)	(120,160,000)	(103,573,000)	(276,025,000)	(206,104,000)	(134,293,000)	(406,390,000)	(330,144,000)	(173,653,000)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	95,647,000	57,760,000	800,000	185,377,000	119,586,000	103,160,000	279,787,000	204,026,000	133,880,000	398,587,000	330,746,000	173,240,000
Purchases of loans and leases	(89,390,000)	(67,649,000)	(57,713,000)	(163,091,000)	(187,834,000)	(88,913,000)	(229,912,000)	(197,549,000)	(108,570,000)	(298,262,000)	(215,266,000)	(115,353,000)
Proceeds from sales of loans and leases			30,235,000			45,784,000			45,784,000	0	0	123,241,000
Net change in loans and leases	91,806,000	211,289,000	(145,696,000)	238,799,000	178,693,000	(74,449,000)	119,964,000	(61,098,000)	22,155,000	102,272,000	(332,275,000)	337,396,000
Purchases of premises, furniture, and equipment	(1,885,000)	(1,989,000)	(1,949,000)	(3,592,000)	(3,428,000)	(3,718,000)	(5,784,000)	(4,973,000)	(5,860,000)	(10,141,000)	(8,623,000)	(8,177,000)
Proceeds from sales of premises, furniture, and equipment			35,000			35,000			35,000	0	0	35,000
Purchases of rental equipment	(106,160,000)	(164,245,000)	(103,643,000)	(173,005,000)	(238,999,000)	(196,043,000)	(221,681,000)	(373,063,000)	(270,262,000)	(266,613,000)	(441,047,000)	(424,919,000)
Proceeds from sales of rental equipment	3,373,000	1,495,000	4,999,000	4,951,000	6,736,000	6,811,000	7,302,000	9,373,000	8,236,000	9,006,000	14,998,000	9,372,000
Net change in rental equipment	(79,000)	(109,000)	(1,841,000)	188,000	(153,000)	(1,567,000)	408,000	(279,000)	(1,879,000)	565,000	(236,000)	(5,772,000)
Proceeds from sales of foreclosed real estate and repossessed assets		1,000	1,659,000	0	1,000	1,715,000	0	1,000	1,814,000	0	1,000	1,824,000
Proceeds from death benefit of bank-owned life insurance										0	1,040,000	0
Proceeds from sale of trademarks		10,000,000	50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000
Proceeds from sale of other assets	4,077,000	0		4,091,000	0	460,000	6,466,000	0	2,925,000	6,465,000	0	3,550,000
Net cash (used in) investing activities	(50,712,000)	38,920,000	(147,902,000)	1,995,000	(143,574,000)	(537,321,000)	(175,244,000)	(639,588,000)	(424,248,000)	(262,929,000)	(945,560,000)	(332,111,000)
Cash flows from financing activities:
Net change in deposits	346,873,000	(76,905,000)	1,010,598,000	(220,838,000)	36,659,000	314,915,000	(157,666,000)	440,939,000	195,828,000	(714,097,000)	723,145,000	351,066,000
Net change in short-term borrowings	(13,000,000)	0		18,000,000	43,000,000		(13,000,000)	230,000,000		364,000,000	13,000,000	0
Redemption of long-term borrowings									(75,000,000)	0	0	(75,000,000)
Proceeds from long-term borrowings										0	0	20,000,000
Principal payments on capital lease obligations			(7,000)			(74,000)			(75,000)	0	0	(75,000)
Principal payments on other liabilities	(284,000)	(573,000)	(598,000)	(550,000)	(1,026,000)	(1,463,000)	(621,000)	(1,416,000)	(2,163,000)	(621,000)	(1,747,000)	(2,751,000)
Payment of debt issuance costs		(504,000)	0	0	(511,000)	0	0	(511,000)	0	0	(511,000)	0
Dividends paid on common stock	(1,299,000)	(1,402,000)	(1,521,000)	(2,566,000)	(2,788,000)	(3,004,000)	(3,824,000)	(4,115,000)	(4,469,000)	(5,067,000)	(5,426,000)	(5,921,000)
Issuance of common stock due to restricted stock	1,000	1,000	0	3,000	1,000	0	3,000	1,000	0	3,000	1,000	0
Issuance of common stock due to ESOP			2,886,000			2,886,000			2,886,000	0	0	2,886,000
Repurchases of common stock	(15,918,000)	(26,932,000)	(104,458,000)	(56,364,000)	(82,281,000)	(146,653,000)	(71,513,000)	(103,996,000)	(146,763,000)	(86,853,000)	(120,437,000)	(168,235,000)
Investment by (distributions to) noncontrolling interest	238,000	(757,000)	(495,000)	79,000	(1,698,000)	(1,666,000)	(219,000)	(2,286,000)	(2,771,000)	(565,000)	(3,167,000)	(4,153,000)
Net cash provided by (used in) financing activities	316,611,000	(107,072,000)	906,405,000	(262,236,000)	(8,644,000)	164,941,000	(246,840,000)	558,616,000	(32,527,000)	(443,200,000)	604,858,000	117,817,000
Effect of exchange rate changes on cash	618,000	387,000	66,000	39,000	447,000	209,000	(259,000)	942,000	(311,000)	81,000	331,000	(1,736,000)
Net change in cash and cash equivalents	296,050,000	(18,869,000)	916,081,000	(27,692,000)	44,560,000	(76,339,000)	(76,654,000)	127,233,000	(156,759,000)	(217,243,000)	(12,458,000)	74,019,000
Cash and cash equivalents at beginning of fiscal year	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000
Cash and cash equivalents at end of fiscal period	$ 671,630,000	$ 369,169,000	$ 1,230,100,000	$ 347,888,000	$ 432,598,000	$ 237,680,000	$ 298,926,000	$ 515,271,000	$ 157,260,000	158,337,000	375,580,000	388,038,000
Supplemental disclosure of cash flow information:
Interest										20,909,000	10,819,000	5,259,000
Income taxes										19,633,000	14,056,000	13,940,000
Franchise and other taxes										726,000	1,359,000	791,000
Supplemental schedule of non-cash investing activities:
Held for sale to loans and leases										30,864,000	158,000	115,934,000
Loans and leases to held for sale										597,177,000	13,421,000	169,045,000
Loans and leases to rental equipment										4,847,000	3,122,000	3,893,000
Loans and leases to foreclosed real estate and repossessed assets										0	0	49,000
Rental equipment to loan and leases										225,870,000	377,250,000	400,148,000
Recognition of operating lease ROU assets, net of measurements										654,000	0	117,000
Retirement of treasury stock										$ 6,181,000	$ 6,943,000	$ 0

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) - Income Statement Restatement - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Interest and dividend income:
Loans and leases, including fees	$ 113,884	$ 107,762	$ 113,083	$ 103,854	$ 99,309	$ 86,592	$ 88,147	$ 72,769	$ 69,470	$ 67,260	$ 80,242	$ 68,348	$ 216,937	$ 160,916	$ 148,590	$ 324,699	$ 247,508	$ 215,849	$ 438,583	$ 346,817	$ 285,320
Mortgage-backed securities	9,607	9,748	9,998	10,049	10,225	10,234	10,326	10,412	10,155	7,381	5,446	3,864	20,047	20,738	9,310	29,795	30,972	16,690	39,402	41,197	26,846
Other investments	7,851	8,323	14,013	10,886	9,332	7,870	10,482	6,252	5,105	3,984	4,191	3,992	24,899	16,734	8,183	33,222	24,604	12,169	41,073	33,936	17,272
Total interest and dividend income	131,342	125,833	137,094	124,789	118,866	104,696	108,955	89,433	84,730	78,625	89,879	76,204	261,883	198,388	166,083	387,716	303,084	244,708	519,058	421,950	329,438
Interest expense:
Deposits	1,119	1,689	6,685	3,526	1,954	164	2,096	142	100	94	165	141	10,211	2,238	306	11,900	2,402	400	13,019	4,356	500
FHLB advances and other borrowings	2,709	1,394	1,775	2,336	2,754	1,717	1,186	861	362	1,661	1,212	1,137	4,111	2,047	2,349	5,505	3,764	4,010	8,214	6,518	4,372
Total interest expense	3,828	3,083	8,460	5,862	4,708	1,881	3,282	1,003	462	1,755	1,377	1,278	14,322	4,285	2,655	17,405	6,166	4,410	21,233	10,874	4,872
Net interest income	127,514	122,750	128,634	118,927	114,158	102,815	105,673	88,430	84,268	76,870	88,502	74,926	247,561	194,103	163,428	370,311	296,918	240,298	497,825	411,076	324,566
Provision for credit loss	8,672	11,927	29,744	7,758	28,007	22,517	41,960	16,758	8,002	7,863	40,598	329	37,502	58,718	40,927	49,429	81,235	48,790	58,101	109,242	56,792
Net interest income after provision for credit loss	118,842	110,823	98,890	111,169	86,151	80,298	63,713	71,672	76,266	69,007	47,904	74,597	210,059	135,385	122,501	320,882	215,683	191,508	439,724	301,834	267,774
Noninterest income:
Gain on sale of trademarks	0	0	0	0	0	0	0	10,000	0	0	0	50,000	0	10,000	50,000	0	10,000	50,000	0	10,000	50,000
Gain (loss) on sale of other	3,459	4,675	1,695	2,840	2,006	821	(666)	502	(5,202)	1,437	886	(3,328)	4,535	(164)	(2,442)	9,210	657	(1,006)	12,669	2,663	(6,207)
Other income	6,979	4,965	6,044	5,179	8,194	5,889	4,477	3,555	6,544	5,271	3,881	1,661	11,223	8,032	5,542	16,188	13,921	10,811	23,167	22,115	17,357
Total noninterest income	52,010	65,871	128,945	52,761	56,051	67,733	127,038	65,777	43,456	53,994	109,766	86,591	181,706	192,815	196,357	247,577	260,548	250,351	299,587	316,599	293,807
Noninterest expense:
Compensation and benefits	52,298	48,449	54,073	46,652	46,352	47,402	47,547	43,017	42,763	45,091	45,047	38,225	100,725	90,564	83,272	149,174	137,966	128,364	201,472	184,318	171,126
Refund transfer product expense	168	2,136	7,366	192	28	1,727	7,863	105	53	2,457	6,260	138	7,558	7,968	6,398	9,694	9,695	8,855	9,862	9,723	8,908
Refund advance expense	20	47	1,846	30	(6)	239	1,603	27	1	(29)	2,002	183	1,876	1,630	2,185	1,923	1,869	2,156	1,943	1,863	2,157
Card processing	33,877	34,314	35,163	34,584	29,549	26,342	26,924	22,683	15,718	8,438	7,457	7,172	69,747	49,607	14,629	104,061	75,949	23,067	137,938	105,498	38,785
Occupancy and equipment expense	9,376	9,070	9,293	8,848	9,274	8,595	8,510	8,312	9,064	8,996	8,500	8,349	18,141	16,822	16,849	27,211	25,417	25,845	36,587	34,691	34,909
Operating lease equipment depreciation	10,445	10,465	10,424	10,423	10,846	10,517	14,719	9,628	9,305	9,145	8,737	8,449	20,847	24,347	17,185	31,312	34,864	26,331	41,757	45,710	35,636
Legal and consulting	8,414	5,410	6,141	4,892	7,633	5,089	4,921	9,459	13,355	11,724	9,347	6,208	11,033	14,380	15,555	16,443	19,469	27,279	24,857	27,102	40,634
Intangible amortization	924	983	1,240	984	1,110	1,168	1,435	1,258	1,396	1,532	2,169	1,488	2,224	2,693	3,657	3,207	3,861	5,188	4,131	4,971	6,585
Impairment expense	0	999	2,013	0	0	0	3,249	24	0	670	0	0	2,013	3,273	0	3,012	3,273	670	3,012	3,273	670
Other expense	17,840	13,637	13,183	14,472	16,453	9,987	11,404	8,395	7,950	4,523	14,243	15,152	27,655	19,799	29,396	41,292	29,787	33,918	59,132	46,239	41,868
Total noninterest expense	133,362	125,510	140,742	121,077	121,239	111,066	128,175	102,908	99,605	92,547	103,762	85,364	261,819	231,083	189,126	387,329	342,150	281,673	520,691	463,388	381,278
Income before income tax expense	37,490	51,184	87,093	42,853	20,963	36,965	62,576	34,541	20,117	30,454	53,908	75,824	129,946	97,117	129,732	181,130	134,081	160,186	218,620	155,045	180,303
Income tax expense	3,382	6,103	16,926	7,697	(4,821)	377	7,860	6,171	(1,854)	6,742	7,183	14,130	24,623	14,031	21,313	30,726	14,408	28,055	34,108	9,587	26,201
Net income before noncontrolling interest	34,108	45,081	70,167	35,156	25,784	36,588	54,716	28,370	21,971	23,712	46,725	61,694	105,323	83,086	108,419	150,404	119,673	132,131	184,512	145,458	154,102
Net income attributable to noncontrolling interest	575	212	249	257	507	508	597	580	687	1,448	851	(18)	506	1,177	833	718	1,685	2,281	1,293	2,192	2,968
Net income attributable to parent	$ 33,533	$ 44,869	$ 69,918	$ 34,899	$ 25,277	$ 36,080	$ 54,119	$ 27,790	$ 21,284	$ 22,264	$ 45,874	$ 61,712	$ 104,817	$ 81,909	$ 107,586	$ 149,686	$ 117,988	$ 129,850	$ 183,219	$ 143,266	$ 151,134
Earnings per common share:
Basic (in dollars per share)	$ 1.34	$ 1.78	$ 2.74	$ 1.34	$ 0.96	$ 1.35	$ 1.97	$ 0.98	$ 0.73	$ 0.76	$ 1.54	$ 2.01	$ 4.07	$ 2.92	$ 3.56	$ 5.86	$ 4.28	$ 4.34	$ 7.21	$ 5.26	$ 5.09
Diluted (in dollars per share)	$ 1.34	$ 1.78	$ 2.74	$ 1.34	$ 0.96	$ 1.34	$ 1.96	$ 0.98	$ 0.73	$ 0.76	$ 1.54	$ 2.01	$ 4.07	$ 2.92	$ 3.56	$ 5.85	$ 4.27	$ 4.34	$ 7.20	$ 5.24	$ 5.09
Refund transfer product fees
Noninterest income:
Noninterest income:	$ 1,703	$ 9,111	$ 28,942	$ 422	$ 308	$ 8,262	$ 30,205	$ 677	$ 1,136	$ 10,289	$ 27,805	$ 579	$ 29,364	$ 30,882	$ 28,384	$ 38,475	$ 39,144	$ 38,674	$ 40,178	$ 39,452	$ 39,809
Refund advance fee income
Noninterest income:
Noninterest income:	229	(67)	43,200	111	(252)	(927)	37,995	617	45	(20)	39,299	1,233	43,311	38,612	40,532	43,244	37,685	40,513	43,473	37,433	40,557
Card and deposit fees
Noninterest income:
Noninterest income:	26,441	33,408	35,344	30,750	31,233	39,708	42,087	37,718	28,909	24,935	26,520	25,369	66,094	79,805	51,889	99,502	119,513	76,825	125,943	150,746	105,733
Rental income
Noninterest income:
Noninterest income:	13,199	13,779	13,720	13,459	14,562	13,980	12,940	12,708	12,024	12,082	11,375	11,077	27,179	25,648	22,452	40,958	39,628	34,534	54,157	54,190	46,558
As Previously Reported on Form 10-Q
Interest and dividend income:
Loans and leases, including fees	102,292	95,871	102,750	94,963	90,085	81,242	83,879	68,396	64,962	62,541	75,540	65,035	197,713	152,275	140,575	293,584	233,517	203,115	395,876	323,602	268,078
Mortgage-backed securities	9,607	9,748	9,998	10,049	10,225	10,234	10,326	10,412	10,155	7,381	5,446	3,864	20,047	20,738	9,310	29,795	30,972	16,690	39,402	41,197	26,846
Other investments	7,851	8,323	14,013	10,886	9,332	7,870	10,482	6,252	5,105	3,984	4,191	3,992	24,899	16,734	8,183	33,222	24,604	12,169	41,073	33,936	17,272
Total interest and dividend income	119,750	113,942	126,761	115,898	109,642	99,346	104,687	85,060	80,222	73,906	85,177	72,891	242,659	189,747	158,068	356,601	289,093	231,974	476,351	398,735	312,196
Interest expense:
Deposits	1,119	1,689	6,685	3,526	1,954	164	2,096	142	100	94	165	141	10,211	2,238	306	11,900	2,402	400	13,019	4,356	500
FHLB advances and other borrowings	2,709	1,394	1,775	2,336	2,754	1,717	1,186	861	362	1,661	1,212	1,137	4,111	2,047	2,349	5,505	3,764	4,010	8,214	6,518	4,372
Total interest expense	3,828	3,083	8,460	5,862	4,708	1,881	3,282	1,003	462	1,755	1,377	1,278	14,322	4,285	2,655	17,405	6,166	4,410	21,233	10,874	4,872
Net interest income	115,922	110,859	118,301	110,036	104,934	97,465	101,405	84,057	79,760	72,151	83,800	71,613	228,337	185,462	155,413	339,196	282,927	227,564	455,118	387,861	307,324
Provision for credit loss	838	5,881	26,052	9,890	9,042	1,773	36,763	9,776	(2,648)	(1,302)	32,302	186	35,942	46,539	32,488	41,823	48,312	31,186	42,661	57,354	28,538
Net interest income after provision for credit loss	115,084	104,978	92,249	100,146	95,892	95,692	64,642	74,281	82,408	73,453	51,498	71,427	192,395	138,923	122,925	297,373	234,615	196,378	412,457	330,507	278,786
Noninterest income:
Gain on sale of trademarks	0	0	0	0	0	0	0	10,000	0	0	0	50,000	0	10,000	50,000	0	10,000	50,000	0	10,000	50,000
Gain (loss) on sale of other	3,459	4,675	1,695	2,840	2,006	821	(666)	502	(5,202)	1,437	886	(3,328)	4,535	(164)	(2,442)	9,210	657	(1,006)	12,669	2,663	(6,207)
Other income	6,979	4,965	6,044	5,179	8,194	5,889	4,477	3,555	6,544	5,271	3,881	1,661	11,223	8,032	5,542	16,188	13,921	10,811	23,167	22,115	17,357
Total noninterest income	52,010	65,871	128,945	52,761	56,051	67,733	127,038	65,777	43,456	53,994	109,766	86,591	181,706	192,815	196,357	247,577	260,548	250,351	299,587	316,599	293,807
Noninterest expense:
Compensation and benefits	52,298	48,449	54,073	46,652	46,352	47,402	47,547	43,017	42,763	45,091	45,047	38,225	100,725	90,564	83,272	149,174	137,966	128,364	201,472	184,318	171,126
Refund transfer product expense	168	2,136	7,366	192	28	1,727	7,863	105	53	2,457	6,260	138	7,558	7,968	6,398	9,694	9,695	8,855	9,862	9,723	8,908
Refund advance expense	20	47	1,846	30	(6)	239	1,603	27	1	(29)	2,002	183	1,876	1,630	2,185	1,923	1,869	2,156	1,943	1,863	2,157
Card processing	33,877	34,314	35,163	34,584	29,549	26,342	26,924	22,683	15,718	8,438	7,457	7,172	69,747	49,607	14,629	104,061	75,949	23,067	137,938	105,498	38,785
Occupancy and equipment expense	9,376	9,070	9,293	8,848	9,274	8,595	8,510	8,312	9,064	8,996	8,500	8,349	18,141	16,822	16,849	27,211	25,417	25,845	36,587	34,691	34,909
Operating lease equipment depreciation	10,445	10,465	10,424	10,423	10,846	10,517	14,719	9,628	9,305	9,145	8,737	8,449	20,847	24,347	17,185	31,312	34,864	26,331	41,757	45,710	35,636
Legal and consulting	8,414	5,410	6,141	4,892	7,633	5,089	4,921	9,459	13,355	11,724	9,347	6,208	11,033	14,380	15,555	16,443	19,469	27,279	24,857	27,102	40,634
Intangible amortization	924	983	1,240	984	1,110	1,168	1,435	1,258	1,396	1,532	2,169	1,488	2,224	2,693	3,657	3,207	3,861	5,188	4,131	4,971	6,585
Impairment expense	0	999	2,013	0	0	2,749	500	24	0	670	0	0	2,013	524	0	3,012	3,273	670	3,012	3,273	670
Other expense	14,347	11,806	12,872	12,669	13,416	10,750	13,114	10,546	11,374	8,626	13,641	12,224	25,541	23,660	25,866	37,347	34,410	34,491	51,694	47,826	45,865
Total noninterest expense	129,869	123,679	140,431	119,274	118,202	114,578	127,136	105,059	103,029	96,650	103,160	82,436	259,705	232,195	185,596	383,384	346,773	282,246	513,253	464,975	385,275
Income before income tax expense	37,225	47,170	80,763	33,633	33,741	48,847	64,544	34,999	22,835	30,797	58,104	75,582	114,396	99,543	133,686	161,566	148,390	164,483	198,791	182,131	187,318
Income tax expense	3,053	5,123	15,246	5,719	(2,672)	3,243	9,176	6,577	(1,272)	6,958	8,002	14,276	20,965	15,753	22,278	26,088	18,996	29,236	29,141	16,324	27,964
Net income before noncontrolling interest	34,172	42,047	65,517	27,914	36,413	45,604	55,368	28,422	24,107	23,839	50,102	61,306	93,431	83,790	111,408	135,478	129,394	135,247	169,650	165,807	159,354
Net income attributable to noncontrolling interest	575	212	249	257	507	508	597	580	687	1,448	851	(18)	506	1,177	833	718	1,685	2,281	1,293	2,192	2,968
Net income attributable to parent	$ 33,597	$ 41,835	$ 65,268	$ 27,657	$ 35,906	$ 45,096	$ 54,771	$ 27,842	$ 23,420	$ 22,391	$ 49,251	$ 61,324	$ 92,925	$ 82,613	$ 110,575	$ 134,760	$ 127,709	$ 132,966	$ 168,357	$ 163,615	$ 156,386
Earnings per common share:
Basic (in dollars per share)	$ 1.35	$ 1.66	$ 2.56	$ 1.06	$ 1.37	$ 1.69	$ 1.99	$ 0.98	$ 0.81	$ 0.76	$ 1.66	$ 2.00	$ 3.61	$ 2.95	$ 3.66	$ 5.27	$ 4.63	$ 4.44	$ 6.63	$ 6.01	$ 5.26
Diluted (in dollars per share)	$ 1.35	$ 1.66	$ 2.56	$ 1.06	$ 1.36	$ 1.68	$ 1.99	$ 0.98	$ 0.81	$ 0.76	$ 1.66	$ 2.00	$ 3.61	$ 2.95	$ 3.66	$ 5.27	$ 4.62	$ 4.44	$ 6.62	$ 5.99	$ 5.26
As Previously Reported on Form 10-Q \| Refund transfer product fees
Noninterest income:
Noninterest income:	$ 1,703	$ 9,111	$ 28,942	$ 422	$ 308	$ 8,262	$ 30,205	$ 677	$ 1,136	$ 10,289	$ 27,805	$ 579	$ 29,364	$ 30,882	$ 28,384	$ 38,475	$ 39,144	$ 38,674	$ 40,178	$ 39,452	$ 39,809
As Previously Reported on Form 10-Q \| Refund advance fee income
Noninterest income:
Noninterest income:	229	(67)	43,200	111	(252)	(927)	37,995	617	45	(20)	39,299	1,233	43,311	38,612	40,532	43,244	37,685	40,513	43,473	37,433	40,557
As Previously Reported on Form 10-Q \| Card and deposit fees
Noninterest income:
Noninterest income:	26,441	33,408	35,344	30,750	31,233	39,708	42,087	37,718	28,909	24,935	26,520	25,369	66,094	79,805	51,889	99,502	119,513	76,825	125,943	150,746	105,733
As Previously Reported on Form 10-Q \| Rental income
Noninterest income:
Noninterest income:	13,199	13,779	13,720	13,459	14,562	13,980	12,940	12,708	12,024	12,082	11,375	11,077	27,179	25,648	22,452	40,958	39,628	34,534	54,157	54,190	46,558
Restatement Adjustment
Interest and dividend income:
Loans and leases, including fees	11,592	11,891	10,333	8,891	9,224	5,350	4,268	4,373	4,508	4,719	4,702	3,313	19,224	8,641	8,015	31,115	13,991	12,734	42,707	23,215	17,242
Mortgage-backed securities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other investments	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Total interest and dividend income	11,592	11,891	10,333	8,891	9,224	5,350	4,268	4,373	4,508	4,719	4,702	3,313	19,224	8,641	8,015	31,115	13,991	12,734	42,707	23,215	17,242
Interest expense:
Deposits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
FHLB advances and other borrowings	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Total interest expense	0	0	0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	0	0	0
Net interest income	11,592	11,891	10,333	8,891	9,224	5,350	4,268	4,373	4,508	4,719	4,702	3,313	19,224	8,641	8,015	31,115	13,991	12,734	42,707	23,215	17,242
Provision for credit loss	7,834	6,046	3,692	(2,132)	18,965	20,744	5,197	6,982	10,650	9,165	8,296	143	1,560	12,179	8,439	7,606	32,923	17,604	15,440	51,888	28,254
Net interest income after provision for credit loss	3,758	5,845	6,641	11,023	(9,741)	(15,394)	(929)	(2,609)	(6,142)	(4,446)	(3,594)	3,170	17,664	(3,538)	(424)	23,509	(18,932)	(4,870)	27,267	(28,673)	(11,012)
Noninterest income:
Gain on sale of trademarks	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Gain (loss) on sale of other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other income	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Total noninterest income	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Noninterest expense:
Compensation and benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Refund transfer product expense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Refund advance expense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Card processing	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Occupancy and equipment expense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Operating lease equipment depreciation	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Legal and consulting	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Intangible amortization	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Impairment expense	0	0	0	0	0	(2,749)	2,749	0	0	0	0	0	0	2,749	0	0	0	0	0	0	0
Other expense	3,493	1,831	311	1,803	3,037	(763)	(1,710)	(2,151)	(3,424)	(4,103)	602	2,928	2,114	(3,861)	3,530	3,945	(4,623)	(573)	7,438	(1,587)	(3,997)
Total noninterest expense	3,493	1,831	311	1,803	3,037	(3,512)	1,039	(2,151)	(3,424)	(4,103)	602	2,928	2,114	(1,112)	3,530	3,945	(4,623)	(573)	7,438	(1,587)	(3,997)
Income before income tax expense	265	4,014	6,330	9,220	(12,778)	(11,882)	(1,968)	(458)	(2,718)	(343)	(4,196)	242	15,550	(2,426)	(3,954)	19,564	(14,309)	(4,297)	19,829	(27,086)	(7,015)
Income tax expense	329	980	1,680	1,978	(2,149)	(2,866)	(1,316)	(406)	(582)	(216)	(819)	(146)	3,658	(1,722)	(965)	4,638	(4,588)	(1,181)	4,967	(6,737)	(1,763)
Net income before noncontrolling interest	(64)	3,034	4,650	7,242	(10,629)	(9,016)	(652)	(52)	(2,136)	(127)	(3,377)	388	11,892	(704)	(2,989)	14,926	(9,721)	(3,116)	14,862	(20,349)	(5,252)
Net income attributable to noncontrolling interest	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net income attributable to parent	(64)	3,034	4,650	7,242	(10,629)	(9,016)	(652)	(52)	(2,136)	(127)	(3,377)	388	11,892	(704)	(2,989)	14,926	(9,721)	(3,116)	$ 14,862	$ (20,349)	$ (5,252)
Earnings per common share:
Basic (in dollars per share)																			$ 0.58	$ (0.75)	$ (0.17)
Diluted (in dollars per share)																			$ 0.58	$ (0.75)	$ (0.17)
Restatement Adjustment \| Refund transfer product fees
Noninterest income:
Noninterest income:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	$ 0	$ 0	$ 0
Restatement Adjustment \| Refund advance fee income
Noninterest income:
Noninterest income:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Restatement Adjustment \| Card and deposit fees
Noninterest income:
Noninterest income:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Restatement Adjustment \| Rental income
Noninterest income:
Noninterest income:	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) - Balance Sheet Restatement - USD ($) $ / shares in Units, $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021
ASSETS
Cash and cash equivalents	$ 158,337	$ 298,926	$ 347,888	$ 671,630	$ 375,580	$ 515,271	$ 432,598	$ 369,169	$ 388,038	$ 157,260	$ 237,680	$ 1,230,100
Securities available for sale, at fair value	1,741,221	1,725,460	1,779,458	1,850,581	1,804,228	1,914,271	1,825,563	1,847,778	1,882,869	1,956,523	2,043,478	1,782,739
Securities held to maturity, at amortized cost (fair value $30,236 and $31,425, respectively)	33,092	34,026	34,682	35,440	36,591	37,725	38,713	40,565	41,682	43,877	47,287	50,994
Debt securities held to maturity	30,236	30,237	31,113	32,180	31,425	33,670	35,028	37,658	38,171	41,963	45,436	50,364
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	36,014	24,449	25,844	23,694	28,210	30,890	29,387	28,812	28,812	28,812	28,812	28,400
Loans held for sale	691,688	29,380	25,946	69,518	77,779	87,351	24,780	17,148	21,071	67,571	31,410	36,182
Loans and leases	4,075,195	4,615,605	4,412,000	4,429,316	4,369,826	4,075,781	3,727,574	3,511,353	3,537,799	3,689,970	3,731,402	3,685,383
Allowance for credit losses	(71,765)	(106,765)	(111,282)	(91,040)	(96,855)	(115,462)	(102,294)	(71,029)	(63,796)	(90,247)	(103,058)	(77,843)	$ (78,853)
Accrued interest receivable	31,385	31,755	30,294	27,080	23,282	22,332	22,434	20,170	17,979	16,818	19,115	17,240
Premises, furniture, and equipment, net	39,055	36,953	37,266	38,270	39,160	38,601	39,735	41,029	41,710	42,076	43,167	44,130
Rental equipment, net	205,339	209,544	215,885	228,916	211,750	224,212	210,844	231,129	204,371	222,023	213,033	234,693
Goodwill and intangible assets	326,094	327,018	328,001	329,241	330,225	331,335	332,503	333,938	335,196	336,593	338,795	341,166
Other assets	266,362	286,679	290,827	289,865	303,625	274,795	273,866	277,214	299,769	247,126	246,453	230,180
Total assets	7,532,017	7,513,030	7,416,809	7,902,511	7,503,401	7,437,102	6,855,703	6,647,276	6,735,500	6,718,402	6,877,574	7,603,364
LIABILITIES
Deposits	5,875,085	6,431,516	6,368,344	6,936,055	6,589,182	6,306,976	5,902,696	5,789,132	5,866,037	5,710,799	5,829,886	6,525,569
Short-term borrowings	377,000	0	31,000	0	13,000	230,000	43,000	0	0	0	0	0
Long-term borrowings	33,354	33,329	33,373	33,614	33,873	34,178	34,543	34,977	36,028	16,616	91,386	92,274
Accrued expenses and other liabilities	424,389	300,287	265,016	228,595	248,999	209,877	214,854	176,016	200,224	276,007	202,562	165,653
Total liabilities	6,709,828	6,765,132	6,697,733	7,198,264	6,885,054	6,781,031	6,195,093	6,000,125	6,102,289	6,003,422	6,123,834	6,783,496
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, shares authorized (in shares)					3,000,000
Common stock, shares issued (in shares)					0
Common stock, shares outstanding (in shares)					0
Additional paid-in capital	$ 638,803	$ 636,284	$ 634,415	$ 629,737	$ 628,500	$ 625,825	$ 623,250	$ 620,681	$ 617,403	$ 615,159	$ 612,917	$ 610,816
Retained earnings	337,058	326,040	297,578	268,427	246,377	245,450	232,412	234,909	233,465	234,892	214,094	211,703
Accumulated other comprehensive loss	(153,394)	(207,992)	(206,570)	(188,433)	(255,443)	(207,896)	(187,829)	(201,690)	(213,080)	(131,407)	(69,374)	724
Treasury stock, at cost, 3,769 and 41,980 common shares at September 30, 2024 and 2023, respectively	$ (249)	$ (6,181)	$ (6,181)	$ (5,235)	$ (344)	$ (6,943)	$ (6,943)	$ (6,824)	$ (4,835)	$ (4,623)	$ (4,513)	$ (4,318)
Treasury stock (in shares)	3,769	129,929	129,929	111,118	41,980	149,679	149,679	147,344	90,053	83,689	81,067	77,703
Total equity attributable to parent	$ 822,466	$ 748,402	$ 719,496	$ 704,756	$ 619,352	$ 656,702	$ 661,161	$ 647,358	$ 633,241	$ 714,315	$ 753,418	$ 819,226
Noncontrolling interest	(277)	(506)	(420)	(510)	(1,005)	(631)	(551)	(207)	(30)	665	322	642
Total stockholders’ equity	822,189	747,896	719,076	704,246	618,347	656,071	660,610	647,151	633,211	714,980	753,740	819,868	$ 871,884
Total liabilities and stockholders’ equity	7,532,017	7,513,028	7,416,809	7,902,510	7,503,401	7,437,102	6,855,703	6,647,276	6,735,500	6,718,402	6,877,574	7,603,364
As Previously Reported on Form 10-Q
ASSETS
Cash and cash equivalents	158,337	298,926	347,888	671,630	375,580	515,271	432,598	369,169	388,038	157,260	237,680	1,230,100
Securities available for sale, at fair value	1,741,221	1,725,460	1,779,458	1,850,581	1,804,228	1,914,271	1,825,563	1,847,778	1,882,869	1,956,523	2,043,478	1,782,739
Securities held to maturity, at amortized cost (fair value $30,236 and $31,425, respectively)	33,092	34,026	34,682	35,440	36,591	37,725	38,713	40,565	41,682	43,877	47,287	50,994
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	36,014	24,449	25,844	23,694	28,210	30,890	29,387	28,812	28,812	28,812	28,812	28,400
Loans held for sale	688,870	29,380	25,946	69,518	77,779	87,351	24,780	17,148	21,071	67,571	31,410	36,182
Loans and leases	4,075,195	4,612,552	4,409,385	4,426,281	4,366,116	4,072,899	3,725,616	3,509,730	3,536,305	3,688,566	3,730,190	3,684,261
Allowance for credit losses	(45,336)	(79,836)	(80,777)	(53,785)	(49,705)	(81,916)	(84,304)	(52,592)	(45,947)	(75,206)	(88,552)	(67,623)
Accrued interest receivable	31,385	31,755	30,294	27,080	23,282	22,332	22,434	20,170	17,979	16,818	19,115	17,240
Premises, furniture, and equipment, net	39,055	36,953	37,266	38,270	39,160	38,601	39,735	41,029	41,710	42,076	43,167	44,130
Rental equipment, net	205,339	209,544	215,885	228,916	211,750	224,212	210,844	231,129	204,371	222,023	213,033	234,693
Goodwill and intangible assets	326,094	327,018	328,001	329,241	330,225	331,335	332,503	333,938	335,196	336,593	338,795	341,166
Other assets	260,070	280,053	283,245	280,571	292,327	265,654	270,387	272,349	295,324	243,265	242,824	227,376
Total assets	7,549,336	7,530,280	7,437,117	7,927,437	7,535,543	7,458,625	6,868,256	6,659,225	6,747,410	6,728,178	6,887,239	7,609,658
LIABILITIES
Deposits	5,875,085	6,431,516	6,368,344	6,936,055	6,589,182	6,306,976	5,902,696	5,789,132	5,866,037	5,710,799	5,829,886	6,525,569
Short-term borrowings	377,000	0	31,000	0	13,000	230,000	43,000	0	0	0	0	0
Long-term borrowings	33,354	33,329	33,373	33,614	33,873	34,178	34,543	34,977	36,028	16,616	91,386	92,274
Accrued expenses and other liabilities	424,292	300,187	264,938	228,486	248,863	209,750	214,773	175,983	200,205	275,989	202,561	165,658
Total liabilities	6,709,731	6,765,032	6,697,655	7,198,155	6,884,918	6,780,904	6,195,012	6,000,092	6,102,270	6,003,404	6,123,833	6,783,501
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively	0	0	0	0	0	0	0	0	0	0	0	0
Additional paid-in capital	638,803	636,284	634,415	629,737	628,500	625,825	623,250	620,681	617,403	615,159	612,917	610,816
Retained earnings	354,474	343,392	317,964	293,463	278,655	267,100	245,046	246,891	245,394	244,686	223,760	217,992
Accumulated other comprehensive loss	(153,394)	(207,992)	(206,570)	(188,433)	(255,443)	(207,896)	(187,829)	(201,690)	(213,080)	(131,407)	(69,374)	724
Treasury stock, at cost, 3,769 and 41,980 common shares at September 30, 2024 and 2023, respectively	(249)	(6,181)	(6,181)	(5,235)	(344)	(6,943)	(6,943)	(6,824)	(4,835)	(4,623)	(4,513)	(4,318)
Total equity attributable to parent	839,882	765,754	739,882	729,792	651,630	678,352	673,795	659,340	645,170	724,109	763,084	825,515
Noncontrolling interest	(277)	(506)	(420)	(510)	(1,005)	(631)	(551)	(207)	(30)	665	322	642
Total stockholders’ equity	839,605	765,248	739,462	729,282	650,625	677,721	673,244	659,133	645,140	724,774	763,406	826,157
Total liabilities and stockholders’ equity	7,549,336	7,530,280	7,437,117	7,927,437	7,535,543	7,458,625	6,868,256	6,659,225	6,747,410	6,728,178	6,887,239	7,609,658
Restatement Adjustment
ASSETS
Cash and cash equivalents	0	0	0	0	0	0	0	0	0	0	0	0
Securities available for sale, at fair value	0	0	0	0	0	0	0	0	0	0	0	0
Securities held to maturity, at amortized cost (fair value $30,236 and $31,425, respectively)	0	0	0	0	0	0	0	0	0	0	0	0
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	0	0	0	0	0	0	0	0	0	0	0	0
Loans held for sale	2,818	0	0	0	0	0	0	0	0	0	0	0
Loans and leases	0	3,053	2,615	3,035	3,710	2,882	1,958	1,623	1,494	1,404	1,212	1,122
Allowance for credit losses	(26,429)	(26,929)	(30,505)	(37,255)	(47,150)	(33,546)	(17,990)	(18,437)	(17,849)	(15,041)	(14,506)	(10,220)
Accrued interest receivable	0	0	0	0	0	0	0	0	0	0	0	0
Premises, furniture, and equipment, net	0	0	0	0	0	0	0	0	0	0	0	0
Rental equipment, net	0	0	0	0	0	0	0	0	0	0	0	0
Goodwill and intangible assets	0	0	0	0	0	0	0	0	0	0	0	0
Other assets	6,292	6,626	7,582	9,294	11,298	9,141	3,479	4,865	4,445	3,861	3,629	2,804
Total assets	(17,319)	(17,250)	(20,308)	(24,926)	(32,142)	(21,523)	(12,553)	(11,949)	(11,910)	(9,776)	(9,665)	(6,294)
LIABILITIES
Deposits	0	0	0	0	0	0	0	0	0	0	0	0
Short-term borrowings	0	0	0	0	0	0	0	0	0	0	0	0
Long-term borrowings	0	0	0	0	0	0	0	0	0	0	0	0
Accrued expenses and other liabilities	97	100	78	109	136	127	81	33	19	18	1	(5)
Total liabilities	97	100	78	109	136	127	81	33	19	18	1	(5)
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively	0	0	0	0	0	0	0	0	0	0	0	0
Additional paid-in capital	0	0	0	0	0	0	0	0	0	0	0	0
Retained earnings	(17,416)	(17,352)	(20,386)	(25,036)	(32,278)	(21,650)	(12,634)	(11,982)	(11,929)	(9,794)	(9,666)	(6,289)
Accumulated other comprehensive loss	0	0	0	0	0	0	0	0	0	0	0	0
Treasury stock, at cost, 3,769 and 41,980 common shares at September 30, 2024 and 2023, respectively	0	0	0	0	0	0	0	0	0	0	0	0
Total equity attributable to parent	(17,416)	(17,352)	(20,386)	(25,036)	(32,278)	(21,650)	(12,634)	(11,982)	(11,929)	(9,794)	(9,666)	(6,289)
Noncontrolling interest	0	0	0	0	0	0	0	0	0	0	0	0
Total stockholders’ equity	(17,416)	(17,352)	(20,386)	(25,036)	(32,278)	(21,650)	(12,634)	(11,982)	(11,929)	(9,794)	(9,666)	(6,289)
Total liabilities and stockholders’ equity	(17,319)	(17,252)	(20,308)	(24,927)	(32,142)	(21,523)	(12,553)	(11,949)	(11,910)	(9,776)	(9,665)	(6,294)
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 248	$ 251	$ 254	$ 260	$ 262	$ 266	$ 271	$ 282	$ 288	$ 294	$ 294	$ 301
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000
Common stock, shares issued (in shares)	24,851,122	25,215,159	25,507,915	26,099,348	26,225,563	26,688,951	27,205,406	28,358,583	28,878,177	29,440,396	29,443,911	30,158,420
Common stock, shares outstanding (in shares)	24,847,353	25,085,230	25,377,986	25,988,230	26,183,583	26,539,272	27,055,727	28,211,239	28,788,124	29,356,707	29,362,844	30,080,717
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively \| As Previously Reported on Form 10-Q
STOCKHOLDERS’ EQUITY
Common stock	$ 248	$ 251	$ 254	$ 260	$ 262	$ 266	$ 271	$ 282	$ 288	$ 294	$ 294	$ 301
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively \| Restatement Adjustment
STOCKHOLDERS’ EQUITY
Common stock	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively \| As Previously Reported on Form 10-Q
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively \| Restatement Adjustment
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) - Cash Flow Restatement - USD ($)	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income before noncontrolling interest	$ 34,108,000	$ 45,081,000	$ 70,167,000	$ 35,156,000	$ 25,784,000	$ 36,588,000	$ 54,716,000	$ 28,370,000	$ 21,971,000	$ 23,712,000	$ 46,725,000	$ 61,694,000	$ 105,323,000	$ 83,086,000	$ 108,419,000	$ 150,404,000	$ 119,673,000	$ 132,131,000	$ 184,512,000	$ 145,458,000	$ 154,102,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization				14,689,000				14,566,000				15,322,000	29,457,000	34,390,000	30,753,000	43,832,000	49,506,000	47,193,000	57,765,000	64,955,000	61,601,000
Provision for credit loss	8,672,000	11,927,000	29,744,000	7,758,000	28,007,000	22,517,000	41,960,000	16,758,000	8,002,000	7,863,000	40,598,000	329,000	37,502,000	58,718,000	40,927,000	49,429,000	81,235,000	48,790,000	58,101,000	109,242,000	56,792,000
Provision for (reversal of) deferred taxes				3,535,000				2,126,000				8,087,000	8,058,000	1,886,000	13,097,000	12,720,000	1,177,000	17,417,000	16,166,000	(7,140,000)	15,793,000
Originations of loans held for sale				(631,905,000)				(398,798,000)				(385,558,000)	(933,786,000)	(608,628,000)	(555,397,000)	(1,426,973,000)	(941,502,000)	(769,672,000)	(2,034,977,000)	(1,208,684,000)	(985,330,000)
Proceeds from sales of loans held for sale				626,336,000				402,870,000				562,689,000	968,998,000	604,363,000	723,942,000	1,468,162,000	870,132,000	898,442,000	2,036,084,000	1,139,881,000	1,059,361,000
Net change in loans held for sale				13,829,000				(84,000)				8,805,000	17,924,000	652,000	8,834,000	18,062,000	5,456,000	12,568,000	18,127,000	25,922,000	12,819,000
Net realized (gain) on securities held to maturity, net												(137,000)			(397,000)
Fair value adjustment of foreclosed real estate																			0	0	301,000
Net realized (gain) on securities available for sale				0														(161,000)	0	0	(154,000)
Net realized (gain) loss on loans held for sale				31,000								4,365,000	(1,370,000)	(110,000)	4,065,000	(3,091,000)	(235,000)	3,933,000	(5,920,000)	(268,000)	3,694,000
Net realized loss on premise, furniture, and equipment																		45,000	0	65,000	55,000
Net realized (gain) on trademarks	0	0	0	0	0	0	0	(10,000,000)	0	0	0	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)
Net realized (gain) on other				(2,871,000)				(502,000)				(23,000)	(3,165,000)	272,000	43,000	(6,119,000)	(91,000)	(434,000)	(6,749,000)	(1,832,000)	(1,956,000)
Net realized (gain) loss on lease receivables and equipment												(924,000)			(1,063,000)			(2,180,000)
Change in bank-owned life insurance value																			(2,751,000)	(1,497,000)	(2,434,000)
Impairment on rental equipment								24,000				0	2,013,000	2,774,000	0	2,013,000	24,000	0	2,013,000	24,000	0
Impairment of intangibles																		670,000	0	0	670,000
Net change in accrued interest receivable				(3,798,000)				(2,191,000)				(987,000)	(7,012,000)	(4,455,000)	(2,862,000)	(8,473,000)	(4,353,000)	(564,000)	(8,103,000)	(5,303,000)	(1,725,000)
Net change in other assets				(14,712,000)				16,695,000				(24,272,000)	(14,007,000)	12,924,000	(21,653,000)	(13,989,000)	21,215,000	(9,058,000)	(11,793,000)	17,244,000	(32,923,000)
Net change in accrued expenses and other liabilities				(19,749,000)				(24,209,000)				(45,308,000)	16,671,000	14,630,000	(8,400,000)	51,942,000	6,627,000	(36,558,000)	176,044,000	48,776,000	(10,621,000)
Stock compensation				1,234,000				3,271,000				3,430,000	5,904,000	5,829,000	5,524,000	7,770,000	8,399,000	7,765,000	10,286,000	11,070,000	10,004,000
Net cash provided by operating activities				29,533,000				48,896,000				157,512,000	232,510,000	196,331,000	295,832,000	345,689,000	207,263,000	300,327,000	488,805,000	327,913,000	290,049,000
Cash flows from investing activities:
Purchases of securities available for sale				0								(20,894,000)		0	(470,067,000)	0	(150,751,000)	(689,515,000)	(3,465,000)	(156,885,000)	(907,361,000)
Proceeds from sales of securities available for sale				0								200,000		0			0	244,305,000	0	0	265,951,000
Proceeds from maturities of and principal collected on securities available for sale				41,936,000				49,069,000				91,297,000	89,476,000	89,162,000	184,107,000	141,801,000	127,071,000	264,808,000	201,730,000	177,296,000	324,234,000
Proceeds from maturities of and principal collected on securities held to maturity				1,093,000				1,058,000				5,409,000	1,811,000	2,822,000	8,937,000	2,430,000	3,758,000	12,189,000	3,317,000	4,835,000	14,281,000
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock				(91,130,000)				(57,760,000)				(800,000)	(183,010,000)	(120,160,000)	(103,573,000)	(276,025,000)	(206,104,000)	(134,293,000)	(406,390,000)	(330,144,000)	(173,653,000)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock				95,647,000				57,760,000				800,000	185,377,000	119,586,000	103,160,000	279,787,000	204,026,000	133,880,000	398,587,000	330,746,000	173,240,000
Purchases of loans and leases				(89,390,000)				(67,649,000)				(57,713,000)	(163,091,000)	(187,834,000)	(88,913,000)	(229,912,000)	(197,549,000)	(108,570,000)	(298,262,000)	(215,266,000)	(115,353,000)
Proceeds from sales of loans and leases												30,235,000			45,784,000			45,784,000	0	0	123,241,000
Net change in loans and leases				91,806,000				211,289,000				(145,696,000)	238,799,000	178,693,000	(74,449,000)	119,964,000	(61,098,000)	22,155,000	102,272,000	(332,275,000)	337,396,000
Purchases of premises, furniture, and equipment				(1,885,000)				(1,989,000)				(1,949,000)	(3,592,000)	(3,428,000)	(3,718,000)	(5,784,000)	(4,973,000)	(5,860,000)	(10,141,000)	(8,623,000)	(8,177,000)
Proceeds from sales of premises, furniture, and equipment												35,000			35,000			35,000	0	0	35,000
Purchases of rental equipment				(106,160,000)				(164,245,000)				(103,643,000)	(173,005,000)	(238,999,000)	(196,043,000)	(221,681,000)	(373,063,000)	(270,262,000)	(266,613,000)	(441,047,000)	(424,919,000)
Proceeds from sales of rental equipment				3,373,000				1,495,000				4,999,000	4,951,000	6,736,000	6,811,000	7,302,000	9,373,000	8,236,000	9,006,000	14,998,000	9,372,000
Net change in rental equipment				(79,000)				(109,000)				(1,841,000)	188,000	(153,000)	(1,567,000)	408,000	(279,000)	(1,879,000)	565,000	(236,000)	(5,772,000)
Proceeds from sales of foreclosed real estate and repossessed assets								1,000				1,659,000	0	1,000	1,715,000	0	1,000	1,814,000	0	1,000	1,824,000
Proceeds from death benefit of bank-owned life insurance																			0	1,040,000	0
Proceeds from sale of trademarks								10,000,000				50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000
Proceeds from sale of other assets				4,077,000				0					4,091,000	0	460,000	6,466,000	0	2,925,000	6,465,000	0	3,550,000
Net cash (used in) investing activities				(50,712,000)				38,920,000				(147,902,000)	1,995,000	(143,574,000)	(537,321,000)	(175,244,000)	(639,588,000)	(424,248,000)	(262,929,000)	(945,560,000)	(332,111,000)
Cash flows from financing activities:
Net change in deposits				346,873,000				(76,905,000)				1,010,598,000	(220,838,000)	36,659,000	314,915,000	(157,666,000)	440,939,000	195,828,000	(714,097,000)	723,145,000	351,066,000
Net change in short-term borrowings				(13,000,000)				0					18,000,000	43,000,000		(13,000,000)	230,000,000		364,000,000	13,000,000	0
Redemption of long-term borrowings																		(75,000,000)	0	0	(75,000,000)
Proceeds from long-term borrowings																			0	0	20,000,000
Principal payments on capital lease obligations												(7,000)			(74,000)			(75,000)	0	0	(75,000)
Principal payments on other liabilities				(284,000)				(573,000)				(598,000)	(550,000)	(1,026,000)	(1,463,000)	(621,000)	(1,416,000)	(2,163,000)	(621,000)	(1,747,000)	(2,751,000)
Payment of debt issuance costs								(504,000)				0	0	(511,000)	0	0	(511,000)	0	0	(511,000)	0
Dividends paid on common stock				(1,299,000)				(1,402,000)				(1,521,000)	(2,566,000)	(2,788,000)	(3,004,000)	(3,824,000)	(4,115,000)	(4,469,000)	(5,067,000)	(5,426,000)	(5,921,000)
Issuance of common stock due to restricted stock				1,000				1,000				0	3,000	1,000	0	3,000	1,000	0	3,000	1,000	0
Issuance of common stock due to ESOP												2,886,000			2,886,000			2,886,000	0	0	2,886,000
Repurchases of common stock				(15,918,000)				(26,932,000)				(104,458,000)	(56,364,000)	(82,281,000)	(146,653,000)	(71,513,000)	(103,996,000)	(146,763,000)	(86,853,000)	(120,437,000)	(168,235,000)
Investment by (distributions to) noncontrolling interest				238,000				(757,000)				(495,000)	79,000	(1,698,000)	(1,666,000)	(219,000)	(2,286,000)	(2,771,000)	(565,000)	(3,167,000)	(4,153,000)
Net cash provided by (used in) financing activities				316,611,000				(107,072,000)				906,405,000	(262,236,000)	(8,644,000)	164,941,000	(246,840,000)	558,616,000	(32,527,000)	(443,200,000)	604,858,000	117,817,000
Effect of exchange rate changes on cash				618,000				387,000				66,000	39,000	447,000	209,000	(259,000)	942,000	(311,000)	81,000	331,000	(1,736,000)
Net change in cash and cash equivalents				296,050,000				(18,869,000)				916,081,000	(27,692,000)	44,560,000	(76,339,000)	(76,654,000)	127,233,000	(156,759,000)	(217,243,000)	(12,458,000)	74,019,000
Cash and cash equivalents at beginning of fiscal year	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000
Cash and cash equivalents at end of fiscal period	158,337,000	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	347,888,000	432,598,000	237,680,000	298,926,000	515,271,000	157,260,000	158,337,000	375,580,000	388,038,000
Supplemental disclosure of cash flow information:
Interest																			20,909,000	10,819,000	5,259,000
Income taxes																			19,633,000	14,056,000	13,940,000
Franchise and other taxes																			726,000	1,359,000	791,000
Supplemental schedule of non-cash investing activities:
Held for sale to loans and leases																			30,864,000	158,000	115,934,000
Loans and leases to held for sale																			597,177,000	13,421,000	169,045,000
Loans and leases to rental equipment																			4,847,000	3,122,000	3,893,000
Loans and leases to foreclosed real estate and repossessed assets																			0	0	49,000
Rental equipment to loan and leases																			225,870,000	377,250,000	400,148,000
Recognition of operating lease ROU assets, net of measurements																			654,000	0	117,000
Retirement of treasury stock																			6,181,000	6,943,000	0
As Previously Reported on Form 10-Q
Cash flows from operating activities:
Net income before noncontrolling interest	34,172,000	42,047,000	65,517,000	27,914,000	36,413,000	45,604,000	55,368,000	28,422,000	24,107,000	23,839,000	50,102,000	61,306,000	93,431,000	83,790,000	111,408,000	135,478,000	129,394,000	135,247,000	169,650,000	165,807,000	159,354,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization				14,689,000				14,566,000				15,322,000	29,457,000	34,390,000	30,753,000	43,832,000	49,506,000	47,193,000	57,765,000	64,955,000	61,601,000
Provision for credit loss	838,000	5,881,000	26,052,000	9,890,000	9,042,000	1,773,000	36,763,000	9,776,000	(2,648,000)	(1,302,000)	32,302,000	186,000	35,942,000	46,539,000	32,488,000	41,823,000	48,312,000	31,186,000	42,661,000	57,354,000	28,538,000
Provision for (reversal of) deferred taxes				1,162,000				2,255,000				8,015,000	4,059,000	2,545,000	14,091,000	7,762,000	4,895,000	18,517,000	11,115,000	(175,000)	17,587,000
Originations of loans held for sale				(631,905,000)				(398,798,000)				(385,558,000)	(933,786,000)	(608,628,000)	(555,397,000)	(1,426,973,000)	(941,502,000)	(769,672,000)	(2,034,977,000)	(1,208,684,000)	(985,330,000)
Proceeds from sales of loans held for sale				626,336,000				402,870,000				562,689,000	968,998,000	604,363,000	723,942,000	1,468,162,000	870,132,000	898,442,000	2,036,084,000	1,139,881,000	1,059,361,000
Net change in loans held for sale				13,829,000				(84,000)				8,805,000	17,924,000	652,000	8,834,000	18,062,000	5,456,000	12,568,000	18,127,000	25,922,000	12,819,000
Net realized (gain) on securities held to maturity, net												(137,000)			(397,000)
Fair value adjustment of foreclosed real estate																			0	0	301,000
Net realized (gain) on securities available for sale				0														(161,000)	0	0	(154,000)
Net realized (gain) loss on loans held for sale				31,000								4,365,000	(1,370,000)	(110,000)	4,065,000	(3,091,000)	(235,000)	3,933,000	(5,920,000)	(268,000)	3,694,000
Net realized loss on premise, furniture, and equipment																		45,000	0	65,000	55,000
Net realized (gain) on trademarks	0	0	0	0	0	0	0	(10,000,000)	0	0	0	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)
Net realized (gain) on other				(2,871,000)				(502,000)				(23,000)	(3,165,000)	272,000	43,000	(6,119,000)	(91,000)	(434,000)	(6,749,000)	(1,832,000)	(1,956,000)
Net realized (gain) loss on lease receivables and equipment												(924,000)			(1,063,000)			(2,180,000)
Change in bank-owned life insurance value																			(2,751,000)	(1,497,000)	(2,434,000)
Impairment on rental equipment								24,000				0	2,013,000	24,000	0	2,013,000	24,000	0	2,013,000	24,000	0
Impairment of intangibles																		670,000	0	0	670,000
Net change in accrued interest receivable				(3,798,000)				(2,191,000)				(987,000)	(7,012,000)	(4,455,000)	(2,862,000)	(8,473,000)	(4,353,000)	(564,000)	(8,103,000)	(5,303,000)	(1,725,000)
Net change in other assets				(14,344,000)				16,986,000				(24,059,000)	(13,724,000)	14,050,000	(21,680,000)	(13,705,000)	22,193,000	(8,959,000)	(11,747,000)	17,134,000	(32,936,000)
Net change in accrued expenses and other liabilities				(19,723,000)				(24,222,000)				(45,303,000)	16,729,000	14,568,000	(8,400,000)	51,978,000	6,519,000	(36,577,000)	176,083,000	48,658,000	(10,640,000)
Stock compensation				1,234,000				3,271,000				3,430,000	5,904,000	5,829,000	5,524,000	7,770,000	8,399,000	7,765,000	10,286,000	11,070,000	10,004,000
Net cash provided by operating activities				22,444,000				42,373,000				157,127,000	215,400,000	183,829,000	291,349,000	318,519,000	188,649,000	287,019,000	453,537,000	303,111,000	268,809,000
Cash flows from investing activities:
Purchases of securities available for sale				0								(20,894,000)		0	(470,067,000)	0	(150,751,000)	(689,515,000)	(3,465,000)	(156,885,000)	(907,361,000)
Proceeds from sales of securities available for sale				0								200,000		0			0	244,305,000		0	265,951,000
Proceeds from maturities of and principal collected on securities available for sale				41,936,000				49,069,000				91,297,000	89,476,000	89,162,000	184,107,000	141,801,000	127,071,000	264,808,000	201,730,000	177,296,000	324,234,000
Proceeds from maturities of and principal collected on securities held to maturity				1,093,000				1,058,000				5,409,000	1,811,000	2,822,000	8,937,000	2,430,000	3,758,000	12,189,000	3,317,000	4,835,000	14,281,000
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock				(91,130,000)				(57,760,000)				(800,000)	(183,010,000)	(120,160,000)	(103,573,000)	(276,025,000)	(206,104,000)	(134,293,000)	(406,390,000)	(330,144,000)	(173,653,000)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock				95,647,000				57,760,000				800,000	185,377,000	119,586,000	103,160,000	279,787,000	204,026,000	133,880,000	398,587,000	330,746,000	173,240,000
Purchases of loans and leases				(89,390,000)				(67,649,000)				(57,713,000)	(163,091,000)	(187,834,000)	(88,913,000)	(229,912,000)	(197,549,000)	(108,570,000)	(298,262,000)	(215,266,000)	(115,353,000)
Proceeds from sales of loans and leases												30,235,000			45,784,000			45,784,000	0	0	123,241,000
Net change in loans and leases				98,895,000				217,812,000				(145,311,000)	255,909,000	191,195,000	(69,966,000)	147,134,000	(42,484,000)	35,462,000	137,540,000	(307,473,000)	358,635,000
Purchases of premises, furniture, and equipment				(1,885,000)				(1,989,000)				(1,949,000)	(3,592,000)	(3,428,000)	(3,718,000)	(5,784,000)	(4,973,000)	(5,860,000)	(10,141,000)	(8,623,000)	(8,177,000)
Proceeds from sales of premises, furniture, and equipment												35,000			35,000			35,000	0	0	35,000
Purchases of rental equipment				(106,160,000)				(164,245,000)				(103,643,000)	(173,005,000)	(238,999,000)	(196,043,000)	(221,681,000)	(373,063,000)	(270,262,000)	(266,613,000)	(441,047,000)	(424,919,000)
Proceeds from sales of rental equipment				3,373,000				1,495,000				4,999,000	4,951,000	6,736,000	6,811,000	7,302,000	9,373,000	8,236,000	9,006,000	14,998,000	9,372,000
Net change in rental equipment				(79,000)				(109,000)				(1,841,000)	188,000	(153,000)	(1,567,000)	408,000	(279,000)	(1,879,000)	565,000	(236,000)	(5,772,000)
Proceeds from sales of foreclosed real estate and repossessed assets								1,000				1,659,000	0	1,000	1,715,000	0	1,000	1,814,000	0	1,000	1,824,000
Proceeds from death benefit of bank-owned life insurance																			0	1,040,000	0
Proceeds from sale of trademarks								10,000,000				50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000
Proceeds from sale of other assets				4,077,000				0					4,091,000	0	460,000	6,466,000	0	2,925,000	6,465,000	0	3,550,000
Net cash (used in) investing activities				(43,623,000)				45,443,000				(147,517,000)	19,105,000	(131,072,000)	(532,838,000)	(148,074,000)	(620,974,000)	(410,941,000)	(227,661,000)	(920,758,000)	(310,872,000)
Cash flows from financing activities:
Net change in deposits				346,873,000				(76,905,000)				1,010,598,000	(220,838,000)	36,659,000	314,915,000	(157,666,000)	440,939,000	195,828,000	(714,097,000)	723,145,000	351,066,000
Net change in short-term borrowings				(13,000,000)				0					18,000,000	43,000,000		(13,000,000)	230,000,000		364,000,000	13,000,000	0
Redemption of long-term borrowings																		(75,000,000)	0	0	(75,000,000)
Proceeds from long-term borrowings																			0	0	20,000,000
Principal payments on capital lease obligations												(7,000)			(74,000)			(75,000)	0	0	(75,000)
Principal payments on other liabilities				(284,000)				(573,000)				(598,000)	(550,000)	(1,026,000)	(1,463,000)	(621,000)	(1,416,000)	(2,163,000)	(621,000)	(1,747,000)	(2,751,000)
Payment of debt issuance costs								(504,000)				0	0	(511,000)	0	0	(511,000)	0	0	(511,000)	0
Dividends paid on common stock				(1,299,000)				(1,402,000)				(1,521,000)	(2,566,000)	(2,788,000)	(3,004,000)	(3,824,000)	(4,115,000)	(4,469,000)	(5,067,000)	(5,426,000)	(5,921,000)
Issuance of common stock due to restricted stock				1,000				1,000				0	3,000	1,000		3,000	1,000	1,000	3,000	1,000	1,000
Issuance of common stock due to ESOP												2,886,000			2,886,000			2,886,000	0	0	2,886,000
Repurchases of common stock				(15,918,000)				(26,932,000)				(104,458,000)	(56,364,000)	(82,281,000)	(146,653,000)	(71,513,000)	(103,996,000)	(146,763,000)	(86,853,000)	(120,437,000)	(168,235,000)
Investment by (distributions to) noncontrolling interest				238,000				(757,000)				(495,000)	79,000	(1,698,000)	(1,666,000)	(219,000)	(2,286,000)	(2,771,000)	(565,000)	(3,167,000)	(4,153,000)
Net cash provided by (used in) financing activities				316,611,000				(107,072,000)				906,405,000	(262,236,000)	(8,644,000)	164,941,000	(246,840,000)	558,616,000	(32,526,000)	(443,200,000)	604,858,000	117,818,000
Effect of exchange rate changes on cash				618,000				387,000				66,000	39,000	447,000	209,000	(259,000)	942,000	(311,000)	81,000	331,000	(1,736,000)
Net change in cash and cash equivalents				296,050,000				(18,869,000)				916,081,000	(27,692,000)	44,560,000	(76,339,000)	(76,654,000)	127,233,000	(156,759,000)	(217,243,000)	(12,458,000)	74,019,000
Cash and cash equivalents at beginning of fiscal year	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000
Cash and cash equivalents at end of fiscal period	158,337,000	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	347,888,000	432,598,000	237,680,000	298,926,000	515,271,000	157,260,000	158,337,000	375,580,000	388,038,000
Restatement Adjustment
Cash flows from operating activities:
Net income before noncontrolling interest	(64,000)	3,034,000	4,650,000	7,242,000	(10,629,000)	(9,016,000)	(652,000)	(52,000)	(2,136,000)	(127,000)	(3,377,000)	388,000	11,892,000	(704,000)	(2,989,000)	14,926,000	(9,721,000)	(3,116,000)	14,862,000	(20,349,000)	(5,252,000)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization				0				0				0	0	0	0	0	0	0	0	0	0
Provision for credit loss	7,834,000	6,046,000	3,692,000	(2,132,000)	18,965,000	20,744,000	5,197,000	6,982,000	10,650,000	9,165,000	8,296,000	143,000	1,560,000	12,179,000	8,439,000	7,606,000	32,923,000	17,604,000	15,440,000	51,888,000	28,254,000
Provision for (reversal of) deferred taxes				2,373,000				(129,000)				72,000	3,999,000	(659,000)	(994,000)	4,958,000	(3,718,000)	(1,100,000)	5,051,000	(6,965,000)	(1,794,000)
Originations of loans held for sale				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of loans held for sale				0				0				0	0	0	0	0	0	0	0	0	0
Net change in loans held for sale				0				0				0	0	0	0	0	0	0	0	0	0
Net realized (gain) on securities held to maturity, net												0			0
Fair value adjustment of foreclosed real estate																			0	0	0
Net realized (gain) on securities available for sale				0														0	0	0	0
Net realized (gain) loss on loans held for sale				0								0	0	0	0	0	0	0	0	0	0
Net realized loss on premise, furniture, and equipment																		0	0	0	0
Net realized (gain) on trademarks	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net realized (gain) on other				0				0				0	0	0	0	0	0	0	0	0	0
Net realized (gain) loss on lease receivables and equipment												0			0			0
Change in bank-owned life insurance value																			0	0	0
Impairment on rental equipment								0				0	0	2,750,000	0	0	0	0	0	0	0
Impairment of intangibles																		0	0	0	0
Net change in accrued interest receivable				0				0				0	0	0	0	0	0	0	0	0	0
Net change in other assets				(368,000)				(291,000)				(213,000)	(283,000)	(1,126,000)	27,000	(284,000)	(978,000)	(99,000)	(46,000)	110,000	13,000
Net change in accrued expenses and other liabilities				(26,000)				13,000				(5,000)	(58,000)	62,000	0	(36,000)	108,000	19,000	(39,000)	118,000	19,000
Stock compensation				0				0				0	0	0	0	0	0	0	0	0	0
Net cash provided by operating activities				7,089,000				6,523,000				385,000	17,110,000	12,502,000	4,483,000	27,170,000	18,614,000	13,308,000	35,268,000	24,802,000	21,240,000
Cash flows from investing activities:
Purchases of securities available for sale				0								0		0	0	0	0	0	0	0	0
Proceeds from sales of securities available for sale				0								0		0			0	0	0	0	0
Proceeds from maturities of and principal collected on securities available for sale				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from maturities of and principal collected on securities held to maturity				0				0				0	0	0	0	0	0	0	0	0	0
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock				0				0				0	0	0	0	0	0	0	0	0	0
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock				0				0				0	0	0	0	0	0	0	0	0	0
Purchases of loans and leases				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of loans and leases												0			0			0	0	0	0
Net change in loans and leases				(7,089,000)				(6,523,000)				(385,000)	(17,110,000)	(12,502,000)	(4,483,000)	(27,170,000)	(18,614,000)	(13,307,000)	(35,268,000)	(24,802,000)	(21,239,000)
Purchases of premises, furniture, and equipment				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of premises, furniture, and equipment												0			0			0	0	0	0
Purchases of rental equipment				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of rental equipment				0				0				0	0	0	0	0	0	0	0	0	0
Net change in rental equipment				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of foreclosed real estate and repossessed assets								0				0	0	0	0	0	0	0	0	0	0
Proceeds from death benefit of bank-owned life insurance																			0	0	0
Proceeds from sale of trademarks								0				0	0	0	0	0	0	0	0	0	0
Proceeds from sale of other assets				0				0					0	0	0	0	0	0	0	0	0
Net cash (used in) investing activities				(7,089,000)				(6,523,000)				(385,000)	(17,110,000)	(12,502,000)	(4,483,000)	(27,170,000)	(18,614,000)	(13,307,000)	(35,268,000)	(24,802,000)	(21,239,000)
Cash flows from financing activities:
Net change in deposits				0				0				0	0	0	0	0	0	0	0	0	0
Net change in short-term borrowings				0				0					0	0		0	0		0	0	0
Redemption of long-term borrowings																		0	0	0	0
Proceeds from long-term borrowings																			0	0	0
Principal payments on capital lease obligations												0			0			0	0	0	0
Principal payments on other liabilities				0				0				0	0	0	0	0	0	0	0	0	0
Payment of debt issuance costs								0				0	0	0	0	0	0	0	0	0	0
Dividends paid on common stock				0				0				0	0	0	0	0	0	0	0	0	0
Issuance of common stock due to restricted stock				0				0				0	0	0	0	0	0	(1,000)	0	0	(1,000)
Issuance of common stock due to ESOP												0			0			0	0	0	0
Repurchases of common stock				0				0				0	0	0	0	0	0	0	0	0	0
Investment by (distributions to) noncontrolling interest				0				0				0	0	0	0	0	0	0	0	0	0
Net cash provided by (used in) financing activities								0				0	0	0	0		0	(1,000)	0	0	(1,000)
Effect of exchange rate changes on cash				0				0				0	0	0	0	0	0	0	0	0	0
Net change in cash and cash equivalents				0				0				0	0	0	0	0	0	0	0	0	0
Cash and cash equivalents at beginning of fiscal year	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Cash and cash equivalents at end of fiscal period	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Balance Sheet Restatement - USD ($) $ / shares in Units, $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021
ASSETS
Cash and cash equivalents	$ 158,337	$ 298,926	$ 347,888	$ 671,630	$ 375,580	$ 515,271	$ 432,598	$ 369,169	$ 388,038	$ 157,260	$ 237,680	$ 1,230,100
Securities available for sale, at fair value	1,741,221	1,725,460	1,779,458	1,850,581	1,804,228	1,914,271	1,825,563	1,847,778	1,882,869	1,956,523	2,043,478	1,782,739
Securities held to maturity, at amortized cost (fair value $30,236 and $31,425, respectively)	33,092	34,026	34,682	35,440	36,591	37,725	38,713	40,565	41,682	43,877	47,287	50,994
Debt securities held to maturity	30,236	30,237	31,113	32,180	31,425	33,670	35,028	37,658	38,171	41,963	45,436	50,364
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	36,014	24,449	25,844	23,694	28,210	30,890	29,387	28,812	28,812	28,812	28,812	28,400
Loans held for sale	691,688	29,380	25,946	69,518	77,779	87,351	24,780	17,148	21,071	67,571	31,410	36,182
Loans and leases	4,075,195	4,615,605	4,412,000	4,429,316	4,369,826	4,075,781	3,727,574	3,511,353	3,537,799	3,689,970	3,731,402	3,685,383
Allowance for credit losses	(71,765)	(106,765)	(111,282)	(91,040)	(96,855)	(115,462)	(102,294)	(71,029)	(63,796)	(90,247)	(103,058)	(77,843)	$ (78,853)
Accrued interest receivable	31,385	31,755	30,294	27,080	23,282	22,332	22,434	20,170	17,979	16,818	19,115	17,240
Premises, furniture, and equipment, net	39,055	36,953	37,266	38,270	39,160	38,601	39,735	41,029	41,710	42,076	43,167	44,130
Rental equipment, net	205,339	209,544	215,885	228,916	211,750	224,212	210,844	231,129	204,371	222,023	213,033	234,693
Goodwill and intangible assets	326,094	327,018	328,001	329,241	330,225	331,335	332,503	333,938	335,196	336,593	338,795	341,166
Other assets	266,362	286,679	290,827	289,865	303,625	274,795	273,866	277,214	299,769	247,126	246,453	230,180
Total assets	7,532,017	7,513,030	7,416,809	7,902,511	7,503,401	7,437,102	6,855,703	6,647,276	6,735,500	6,718,402	6,877,574	7,603,364
LIABILITIES
Deposits	5,875,085	6,431,516	6,368,344	6,936,055	6,589,182	6,306,976	5,902,696	5,789,132	5,866,037	5,710,799	5,829,886	6,525,569
Short-term borrowings	377,000	0	31,000	0	13,000	230,000	43,000	0	0	0	0	0
Long-term borrowings	33,354	33,329	33,373	33,614	33,873	34,178	34,543	34,977	36,028	16,616	91,386	92,274
Accrued expenses and other liabilities	424,389	300,287	265,016	228,595	248,999	209,877	214,854	176,016	200,224	276,007	202,562	165,653
Total liabilities	6,709,828	6,765,132	6,697,733	7,198,264	6,885,054	6,781,031	6,195,093	6,000,125	6,102,289	6,003,422	6,123,834	6,783,496
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, shares authorized (in shares)					3,000,000
Common stock, shares issued (in shares)					0
Common stock, shares outstanding (in shares)					0
Additional paid-in capital	$ 638,803	$ 636,284	$ 634,415	$ 629,737	$ 628,500	$ 625,825	$ 623,250	$ 620,681	$ 617,403	$ 615,159	$ 612,917	$ 610,816
Retained earnings	337,058	326,040	297,578	268,427	246,377	245,450	232,412	234,909	233,465	234,892	214,094	211,703
Accumulated other comprehensive loss	(153,394)	(207,992)	(206,570)	(188,433)	(255,443)	(207,896)	(187,829)	(201,690)	(213,080)	(131,407)	(69,374)	724
Treasury stock, at cost, 3,769 and 41,980 common shares at September 30, 2024 and 2023, respectively	$ (249)	$ (6,181)	$ (6,181)	$ (5,235)	$ (344)	$ (6,943)	$ (6,943)	$ (6,824)	$ (4,835)	$ (4,623)	$ (4,513)	$ (4,318)
Treasury stock (in shares)	3,769	129,929	129,929	111,118	41,980	149,679	149,679	147,344	90,053	83,689	81,067	77,703
Total equity attributable to parent	$ 822,466	$ 748,402	$ 719,496	$ 704,756	$ 619,352	$ 656,702	$ 661,161	$ 647,358	$ 633,241	$ 714,315	$ 753,418	$ 819,226
Noncontrolling interest	(277)	(506)	(420)	(510)	(1,005)	(631)	(551)	(207)	(30)	665	322	642
Total stockholders’ equity	822,189	747,896	719,076	704,246	618,347	656,071	660,610	647,151	633,211	714,980	753,740	819,868	$ 871,884
Total liabilities and stockholders’ equity	7,532,017	7,513,028	7,416,809	7,902,510	7,503,401	7,437,102	6,855,703	6,647,276	6,735,500	6,718,402	6,877,574	7,603,364
As Previously Reported on Form 10-Q
ASSETS
Cash and cash equivalents	158,337	298,926	347,888	671,630	375,580	515,271	432,598	369,169	388,038	157,260	237,680	1,230,100
Securities available for sale, at fair value	1,741,221	1,725,460	1,779,458	1,850,581	1,804,228	1,914,271	1,825,563	1,847,778	1,882,869	1,956,523	2,043,478	1,782,739
Securities held to maturity, at amortized cost (fair value $30,236 and $31,425, respectively)	33,092	34,026	34,682	35,440	36,591	37,725	38,713	40,565	41,682	43,877	47,287	50,994
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	36,014	24,449	25,844	23,694	28,210	30,890	29,387	28,812	28,812	28,812	28,812	28,400
Loans held for sale	688,870	29,380	25,946	69,518	77,779	87,351	24,780	17,148	21,071	67,571	31,410	36,182
Loans and leases	4,075,195	4,612,552	4,409,385	4,426,281	4,366,116	4,072,899	3,725,616	3,509,730	3,536,305	3,688,566	3,730,190	3,684,261
Allowance for credit losses	(45,336)	(79,836)	(80,777)	(53,785)	(49,705)	(81,916)	(84,304)	(52,592)	(45,947)	(75,206)	(88,552)	(67,623)
Accrued interest receivable	31,385	31,755	30,294	27,080	23,282	22,332	22,434	20,170	17,979	16,818	19,115	17,240
Premises, furniture, and equipment, net	39,055	36,953	37,266	38,270	39,160	38,601	39,735	41,029	41,710	42,076	43,167	44,130
Rental equipment, net	205,339	209,544	215,885	228,916	211,750	224,212	210,844	231,129	204,371	222,023	213,033	234,693
Goodwill and intangible assets	326,094	327,018	328,001	329,241	330,225	331,335	332,503	333,938	335,196	336,593	338,795	341,166
Other assets	260,070	280,053	283,245	280,571	292,327	265,654	270,387	272,349	295,324	243,265	242,824	227,376
Total assets	7,549,336	7,530,280	7,437,117	7,927,437	7,535,543	7,458,625	6,868,256	6,659,225	6,747,410	6,728,178	6,887,239	7,609,658
LIABILITIES
Deposits	5,875,085	6,431,516	6,368,344	6,936,055	6,589,182	6,306,976	5,902,696	5,789,132	5,866,037	5,710,799	5,829,886	6,525,569
Short-term borrowings	377,000	0	31,000	0	13,000	230,000	43,000	0	0	0	0	0
Long-term borrowings	33,354	33,329	33,373	33,614	33,873	34,178	34,543	34,977	36,028	16,616	91,386	92,274
Accrued expenses and other liabilities	424,292	300,187	264,938	228,486	248,863	209,750	214,773	175,983	200,205	275,989	202,561	165,658
Total liabilities	6,709,731	6,765,032	6,697,655	7,198,155	6,884,918	6,780,904	6,195,012	6,000,092	6,102,270	6,003,404	6,123,833	6,783,501
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively	0	0	0	0	0	0	0	0	0	0	0	0
Additional paid-in capital	638,803	636,284	634,415	629,737	628,500	625,825	623,250	620,681	617,403	615,159	612,917	610,816
Retained earnings	354,474	343,392	317,964	293,463	278,655	267,100	245,046	246,891	245,394	244,686	223,760	217,992
Accumulated other comprehensive loss	(153,394)	(207,992)	(206,570)	(188,433)	(255,443)	(207,896)	(187,829)	(201,690)	(213,080)	(131,407)	(69,374)	724
Treasury stock, at cost, 3,769 and 41,980 common shares at September 30, 2024 and 2023, respectively	(249)	(6,181)	(6,181)	(5,235)	(344)	(6,943)	(6,943)	(6,824)	(4,835)	(4,623)	(4,513)	(4,318)
Total equity attributable to parent	839,882	765,754	739,882	729,792	651,630	678,352	673,795	659,340	645,170	724,109	763,084	825,515
Noncontrolling interest	(277)	(506)	(420)	(510)	(1,005)	(631)	(551)	(207)	(30)	665	322	642
Total stockholders’ equity	839,605	765,248	739,462	729,282	650,625	677,721	673,244	659,133	645,140	724,774	763,406	826,157
Total liabilities and stockholders’ equity	7,549,336	7,530,280	7,437,117	7,927,437	7,535,543	7,458,625	6,868,256	6,659,225	6,747,410	6,728,178	6,887,239	7,609,658
Restatement Adjustment
ASSETS
Cash and cash equivalents	0	0	0	0	0	0	0	0	0	0	0	0
Securities available for sale, at fair value	0	0	0	0	0	0	0	0	0	0	0	0
Securities held to maturity, at amortized cost (fair value $30,236 and $31,425, respectively)	0	0	0	0	0	0	0	0	0	0	0	0
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	0	0	0	0	0	0	0	0	0	0	0	0
Loans held for sale	2,818	0	0	0	0	0	0	0	0	0	0	0
Loans and leases	0	3,053	2,615	3,035	3,710	2,882	1,958	1,623	1,494	1,404	1,212	1,122
Allowance for credit losses	(26,429)	(26,929)	(30,505)	(37,255)	(47,150)	(33,546)	(17,990)	(18,437)	(17,849)	(15,041)	(14,506)	(10,220)
Accrued interest receivable	0	0	0	0	0	0	0	0	0	0	0	0
Premises, furniture, and equipment, net	0	0	0	0	0	0	0	0	0	0	0	0
Rental equipment, net	0	0	0	0	0	0	0	0	0	0	0	0
Goodwill and intangible assets	0	0	0	0	0	0	0	0	0	0	0	0
Other assets	6,292	6,626	7,582	9,294	11,298	9,141	3,479	4,865	4,445	3,861	3,629	2,804
Total assets	(17,319)	(17,250)	(20,308)	(24,926)	(32,142)	(21,523)	(12,553)	(11,949)	(11,910)	(9,776)	(9,665)	(6,294)
LIABILITIES
Deposits	0	0	0	0	0	0	0	0	0	0	0	0
Short-term borrowings	0	0	0	0	0	0	0	0	0	0	0	0
Long-term borrowings	0	0	0	0	0	0	0	0	0	0	0	0
Accrued expenses and other liabilities	97	100	78	109	136	127	81	33	19	18	1	(5)
Total liabilities	97	100	78	109	136	127	81	33	19	18	1	(5)
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively	0	0	0	0	0	0	0	0	0	0	0	0
Additional paid-in capital	0	0	0	0	0	0	0	0	0	0	0	0
Retained earnings	(17,416)	(17,352)	(20,386)	(25,036)	(32,278)	(21,650)	(12,634)	(11,982)	(11,929)	(9,794)	(9,666)	(6,289)
Accumulated other comprehensive loss	0	0	0	0	0	0	0	0	0	0	0	0
Treasury stock, at cost, 3,769 and 41,980 common shares at September 30, 2024 and 2023, respectively	0	0	0	0	0	0	0	0	0	0	0	0
Total equity attributable to parent	(17,416)	(17,352)	(20,386)	(25,036)	(32,278)	(21,650)	(12,634)	(11,982)	(11,929)	(9,794)	(9,666)	(6,289)
Noncontrolling interest	0	0	0	0	0	0	0	0	0	0	0	0
Total stockholders’ equity	(17,416)	(17,352)	(20,386)	(25,036)	(32,278)	(21,650)	(12,634)	(11,982)	(11,929)	(9,794)	(9,666)	(6,289)
Total liabilities and stockholders’ equity	(17,319)	(17,252)	(20,308)	(24,927)	(32,142)	(21,523)	(12,553)	(11,949)	(11,910)	(9,776)	(9,665)	(6,294)
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 248	$ 251	$ 254	$ 260	$ 262	$ 266	$ 271	$ 282	$ 288	$ 294	$ 294	$ 301
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000	90,000,000
Common stock, shares issued (in shares)	24,851,122	25,215,159	25,507,915	26,099,348	26,225,563	26,688,951	27,205,406	28,358,583	28,878,177	29,440,396	29,443,911	30,158,420
Common stock, shares outstanding (in shares)	24,847,353	25,085,230	25,377,986	25,988,230	26,183,583	26,539,272	27,055,727	28,211,239	28,788,124	29,356,707	29,362,844	30,080,717
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively \| As Previously Reported on Form 10-Q
STOCKHOLDERS’ EQUITY
Common stock	$ 248	$ 251	$ 254	$ 260	$ 262	$ 266	$ 271	$ 282	$ 288	$ 294	$ 294	$ 301
Common stock, 0.01 par value; 90,000,000 shares authorized, 24,851,122 and 26,225,563 shares issued, 24,847,353 and 26,183,583 shares outstanding at September 30, 2024 and 2023, respectively \| Restatement Adjustment
STOCKHOLDERS’ EQUITY
Common stock	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, shares outstanding (in shares)	0	0	0	0	0	0	0	0	0	0	0	0
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively \| As Previously Reported on Form 10-Q
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Common stock, Nonvoting, 0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024 and 2023, respectively \| Restatement Adjustment
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Income Statement Restatement - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Interest and dividend income:
Loans and leases, including fees	$ 113,884	$ 107,762	$ 113,083	$ 103,854	$ 99,309	$ 86,592	$ 88,147	$ 72,769	$ 69,470	$ 67,260	$ 80,242	$ 68,348	$ 216,937	$ 160,916	$ 148,590	$ 324,699	$ 247,508	$ 215,849	$ 438,583	$ 346,817	$ 285,320
Mortgage-backed securities	9,607	9,748	9,998	10,049	10,225	10,234	10,326	10,412	10,155	7,381	5,446	3,864	20,047	20,738	9,310	29,795	30,972	16,690	39,402	41,197	26,846
Other investments	7,851	8,323	14,013	10,886	9,332	7,870	10,482	6,252	5,105	3,984	4,191	3,992	24,899	16,734	8,183	33,222	24,604	12,169	41,073	33,936	17,272
Total interest and dividend income	131,342	125,833	137,094	124,789	118,866	104,696	108,955	89,433	84,730	78,625	89,879	76,204	261,883	198,388	166,083	387,716	303,084	244,708	519,058	421,950	329,438
Interest expense:
Deposits	1,119	1,689	6,685	3,526	1,954	164	2,096	142	100	94	165	141	10,211	2,238	306	11,900	2,402	400	13,019	4,356	500
FHLB advances and other borrowings	2,709	1,394	1,775	2,336	2,754	1,717	1,186	861	362	1,661	1,212	1,137	4,111	2,047	2,349	5,505	3,764	4,010	8,214	6,518	4,372
Total interest expense	3,828	3,083	8,460	5,862	4,708	1,881	3,282	1,003	462	1,755	1,377	1,278	14,322	4,285	2,655	17,405	6,166	4,410	21,233	10,874	4,872
Net interest income	127,514	122,750	128,634	118,927	114,158	102,815	105,673	88,430	84,268	76,870	88,502	74,926	247,561	194,103	163,428	370,311	296,918	240,298	497,825	411,076	324,566
Provision for credit loss	8,672	11,927	29,744	7,758	28,007	22,517	41,960	16,758	8,002	7,863	40,598	329	37,502	58,718	40,927	49,429	81,235	48,790	58,101	109,242	56,792
Net interest income after provision for credit loss	118,842	110,823	98,890	111,169	86,151	80,298	63,713	71,672	76,266	69,007	47,904	74,597	210,059	135,385	122,501	320,882	215,683	191,508	439,724	301,834	267,774
Noninterest income:
Gain on sale of trademarks	0	0	0	0	0	0	0	10,000	0	0	0	50,000	0	10,000	50,000	0	10,000	50,000	0	10,000	50,000
Gain (loss) on sale of other	3,459	4,675	1,695	2,840	2,006	821	(666)	502	(5,202)	1,437	886	(3,328)	4,535	(164)	(2,442)	9,210	657	(1,006)	12,669	2,663	(6,207)
Other income	6,979	4,965	6,044	5,179	8,194	5,889	4,477	3,555	6,544	5,271	3,881	1,661	11,223	8,032	5,542	16,188	13,921	10,811	23,167	22,115	17,357
Total noninterest income	52,010	65,871	128,945	52,761	56,051	67,733	127,038	65,777	43,456	53,994	109,766	86,591	181,706	192,815	196,357	247,577	260,548	250,351	299,587	316,599	293,807
Noninterest expense:
Compensation and benefits	52,298	48,449	54,073	46,652	46,352	47,402	47,547	43,017	42,763	45,091	45,047	38,225	100,725	90,564	83,272	149,174	137,966	128,364	201,472	184,318	171,126
Refund transfer product expense	168	2,136	7,366	192	28	1,727	7,863	105	53	2,457	6,260	138	7,558	7,968	6,398	9,694	9,695	8,855	9,862	9,723	8,908
Refund advance expense	20	47	1,846	30	(6)	239	1,603	27	1	(29)	2,002	183	1,876	1,630	2,185	1,923	1,869	2,156	1,943	1,863	2,157
Card processing	33,877	34,314	35,163	34,584	29,549	26,342	26,924	22,683	15,718	8,438	7,457	7,172	69,747	49,607	14,629	104,061	75,949	23,067	137,938	105,498	38,785
Occupancy and equipment expense	9,376	9,070	9,293	8,848	9,274	8,595	8,510	8,312	9,064	8,996	8,500	8,349	18,141	16,822	16,849	27,211	25,417	25,845	36,587	34,691	34,909
Operating lease equipment depreciation	10,445	10,465	10,424	10,423	10,846	10,517	14,719	9,628	9,305	9,145	8,737	8,449	20,847	24,347	17,185	31,312	34,864	26,331	41,757	45,710	35,636
Legal and consulting	8,414	5,410	6,141	4,892	7,633	5,089	4,921	9,459	13,355	11,724	9,347	6,208	11,033	14,380	15,555	16,443	19,469	27,279	24,857	27,102	40,634
Intangible amortization	924	983	1,240	984	1,110	1,168	1,435	1,258	1,396	1,532	2,169	1,488	2,224	2,693	3,657	3,207	3,861	5,188	4,131	4,971	6,585
Impairment expense	0	999	2,013	0	0	0	3,249	24	0	670	0	0	2,013	3,273	0	3,012	3,273	670	3,012	3,273	670
Other expense	17,840	13,637	13,183	14,472	16,453	9,987	11,404	8,395	7,950	4,523	14,243	15,152	27,655	19,799	29,396	41,292	29,787	33,918	59,132	46,239	41,868
Total noninterest expense	133,362	125,510	140,742	121,077	121,239	111,066	128,175	102,908	99,605	92,547	103,762	85,364	261,819	231,083	189,126	387,329	342,150	281,673	520,691	463,388	381,278
Income before income tax expense	37,490	51,184	87,093	42,853	20,963	36,965	62,576	34,541	20,117	30,454	53,908	75,824	129,946	97,117	129,732	181,130	134,081	160,186	218,620	155,045	180,303
Income tax expense	3,382	6,103	16,926	7,697	(4,821)	377	7,860	6,171	(1,854)	6,742	7,183	14,130	24,623	14,031	21,313	30,726	14,408	28,055	34,108	9,587	26,201
Net income before noncontrolling interest	34,108	45,081	70,167	35,156	25,784	36,588	54,716	28,370	21,971	23,712	46,725	61,694	105,323	83,086	108,419	150,404	119,673	132,131	184,512	145,458	154,102
Net income attributable to noncontrolling interest	575	212	249	257	507	508	597	580	687	1,448	851	(18)	506	1,177	833	718	1,685	2,281	1,293	2,192	2,968
Net income attributable to parent	$ 33,533	$ 44,869	$ 69,918	$ 34,899	$ 25,277	$ 36,080	$ 54,119	$ 27,790	$ 21,284	$ 22,264	$ 45,874	$ 61,712	$ 104,817	$ 81,909	$ 107,586	$ 149,686	$ 117,988	$ 129,850	$ 183,219	$ 143,266	$ 151,134
Earnings per common share:
Basic (in dollars per share)	$ 1.34	$ 1.78	$ 2.74	$ 1.34	$ 0.96	$ 1.35	$ 1.97	$ 0.98	$ 0.73	$ 0.76	$ 1.54	$ 2.01	$ 4.07	$ 2.92	$ 3.56	$ 5.86	$ 4.28	$ 4.34	$ 7.21	$ 5.26	$ 5.09
Diluted (in dollars per share)	$ 1.34	$ 1.78	$ 2.74	$ 1.34	$ 0.96	$ 1.34	$ 1.96	$ 0.98	$ 0.73	$ 0.76	$ 1.54	$ 2.01	$ 4.07	$ 2.92	$ 3.56	$ 5.85	$ 4.27	$ 4.34	$ 7.20	$ 5.24	$ 5.09
As Previously Reported on Form 10-Q
Interest and dividend income:
Loans and leases, including fees	$ 102,292	$ 95,871	$ 102,750	$ 94,963	$ 90,085	$ 81,242	$ 83,879	$ 68,396	$ 64,962	$ 62,541	$ 75,540	$ 65,035	$ 197,713	$ 152,275	$ 140,575	$ 293,584	$ 233,517	$ 203,115	$ 395,876	$ 323,602	$ 268,078
Mortgage-backed securities	9,607	9,748	9,998	10,049	10,225	10,234	10,326	10,412	10,155	7,381	5,446	3,864	20,047	20,738	9,310	29,795	30,972	16,690	39,402	41,197	26,846
Other investments	7,851	8,323	14,013	10,886	9,332	7,870	10,482	6,252	5,105	3,984	4,191	3,992	24,899	16,734	8,183	33,222	24,604	12,169	41,073	33,936	17,272
Total interest and dividend income	119,750	113,942	126,761	115,898	109,642	99,346	104,687	85,060	80,222	73,906	85,177	72,891	242,659	189,747	158,068	356,601	289,093	231,974	476,351	398,735	312,196
Interest expense:
Deposits	1,119	1,689	6,685	3,526	1,954	164	2,096	142	100	94	165	141	10,211	2,238	306	11,900	2,402	400	13,019	4,356	500
FHLB advances and other borrowings	2,709	1,394	1,775	2,336	2,754	1,717	1,186	861	362	1,661	1,212	1,137	4,111	2,047	2,349	5,505	3,764	4,010	8,214	6,518	4,372
Total interest expense	3,828	3,083	8,460	5,862	4,708	1,881	3,282	1,003	462	1,755	1,377	1,278	14,322	4,285	2,655	17,405	6,166	4,410	21,233	10,874	4,872
Net interest income	115,922	110,859	118,301	110,036	104,934	97,465	101,405	84,057	79,760	72,151	83,800	71,613	228,337	185,462	155,413	339,196	282,927	227,564	455,118	387,861	307,324
Provision for credit loss	838	5,881	26,052	9,890	9,042	1,773	36,763	9,776	(2,648)	(1,302)	32,302	186	35,942	46,539	32,488	41,823	48,312	31,186	42,661	57,354	28,538
Net interest income after provision for credit loss	115,084	104,978	92,249	100,146	95,892	95,692	64,642	74,281	82,408	73,453	51,498	71,427	192,395	138,923	122,925	297,373	234,615	196,378	412,457	330,507	278,786
Noninterest income:
Gain on sale of trademarks	0	0	0	0	0	0	0	10,000	0	0	0	50,000	0	10,000	50,000	0	10,000	50,000	0	10,000	50,000
Gain (loss) on sale of other	3,459	4,675	1,695	2,840	2,006	821	(666)	502	(5,202)	1,437	886	(3,328)	4,535	(164)	(2,442)	9,210	657	(1,006)	12,669	2,663	(6,207)
Other income	6,979	4,965	6,044	5,179	8,194	5,889	4,477	3,555	6,544	5,271	3,881	1,661	11,223	8,032	5,542	16,188	13,921	10,811	23,167	22,115	17,357
Total noninterest income	52,010	65,871	128,945	52,761	56,051	67,733	127,038	65,777	43,456	53,994	109,766	86,591	181,706	192,815	196,357	247,577	260,548	250,351	299,587	316,599	293,807
Noninterest expense:
Compensation and benefits	52,298	48,449	54,073	46,652	46,352	47,402	47,547	43,017	42,763	45,091	45,047	38,225	100,725	90,564	83,272	149,174	137,966	128,364	201,472	184,318	171,126
Refund transfer product expense	168	2,136	7,366	192	28	1,727	7,863	105	53	2,457	6,260	138	7,558	7,968	6,398	9,694	9,695	8,855	9,862	9,723	8,908
Refund advance expense	20	47	1,846	30	(6)	239	1,603	27	1	(29)	2,002	183	1,876	1,630	2,185	1,923	1,869	2,156	1,943	1,863	2,157
Card processing	33,877	34,314	35,163	34,584	29,549	26,342	26,924	22,683	15,718	8,438	7,457	7,172	69,747	49,607	14,629	104,061	75,949	23,067	137,938	105,498	38,785
Occupancy and equipment expense	9,376	9,070	9,293	8,848	9,274	8,595	8,510	8,312	9,064	8,996	8,500	8,349	18,141	16,822	16,849	27,211	25,417	25,845	36,587	34,691	34,909
Operating lease equipment depreciation	10,445	10,465	10,424	10,423	10,846	10,517	14,719	9,628	9,305	9,145	8,737	8,449	20,847	24,347	17,185	31,312	34,864	26,331	41,757	45,710	35,636
Legal and consulting	8,414	5,410	6,141	4,892	7,633	5,089	4,921	9,459	13,355	11,724	9,347	6,208	11,033	14,380	15,555	16,443	19,469	27,279	24,857	27,102	40,634
Intangible amortization	924	983	1,240	984	1,110	1,168	1,435	1,258	1,396	1,532	2,169	1,488	2,224	2,693	3,657	3,207	3,861	5,188	4,131	4,971	6,585
Impairment expense	0	999	2,013	0	0	2,749	500	24	0	670	0	0	2,013	524	0	3,012	3,273	670	3,012	3,273	670
Other expense	14,347	11,806	12,872	12,669	13,416	10,750	13,114	10,546	11,374	8,626	13,641	12,224	25,541	23,660	25,866	37,347	34,410	34,491	51,694	47,826	45,865
Total noninterest expense	129,869	123,679	140,431	119,274	118,202	114,578	127,136	105,059	103,029	96,650	103,160	82,436	259,705	232,195	185,596	383,384	346,773	282,246	513,253	464,975	385,275
Income before income tax expense	37,225	47,170	80,763	33,633	33,741	48,847	64,544	34,999	22,835	30,797	58,104	75,582	114,396	99,543	133,686	161,566	148,390	164,483	198,791	182,131	187,318
Income tax expense	3,053	5,123	15,246	5,719	(2,672)	3,243	9,176	6,577	(1,272)	6,958	8,002	14,276	20,965	15,753	22,278	26,088	18,996	29,236	29,141	16,324	27,964
Net income before noncontrolling interest	34,172	42,047	65,517	27,914	36,413	45,604	55,368	28,422	24,107	23,839	50,102	61,306	93,431	83,790	111,408	135,478	129,394	135,247	169,650	165,807	159,354
Net income attributable to noncontrolling interest	575	212	249	257	507	508	597	580	687	1,448	851	(18)	506	1,177	833	718	1,685	2,281	1,293	2,192	2,968
Net income attributable to parent	$ 33,597	$ 41,835	$ 65,268	$ 27,657	$ 35,906	$ 45,096	$ 54,771	$ 27,842	$ 23,420	$ 22,391	$ 49,251	$ 61,324	$ 92,925	$ 82,613	$ 110,575	$ 134,760	$ 127,709	$ 132,966	$ 168,357	$ 163,615	$ 156,386
Earnings per common share:
Basic (in dollars per share)	$ 1.35	$ 1.66	$ 2.56	$ 1.06	$ 1.37	$ 1.69	$ 1.99	$ 0.98	$ 0.81	$ 0.76	$ 1.66	$ 2.00	$ 3.61	$ 2.95	$ 3.66	$ 5.27	$ 4.63	$ 4.44	$ 6.63	$ 6.01	$ 5.26
Diluted (in dollars per share)	$ 1.35	$ 1.66	$ 2.56	$ 1.06	$ 1.36	$ 1.68	$ 1.99	$ 0.98	$ 0.81	$ 0.76	$ 1.66	$ 2.00	$ 3.61	$ 2.95	$ 3.66	$ 5.27	$ 4.62	$ 4.44	$ 6.62	$ 5.99	$ 5.26
Restatement Adjustment
Interest and dividend income:
Loans and leases, including fees	$ 11,592	$ 11,891	$ 10,333	$ 8,891	$ 9,224	$ 5,350	$ 4,268	$ 4,373	$ 4,508	$ 4,719	$ 4,702	$ 3,313	$ 19,224	$ 8,641	$ 8,015	$ 31,115	$ 13,991	$ 12,734	$ 42,707	$ 23,215	$ 17,242
Mortgage-backed securities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other investments	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Total interest and dividend income	11,592	11,891	10,333	8,891	9,224	5,350	4,268	4,373	4,508	4,719	4,702	3,313	19,224	8,641	8,015	31,115	13,991	12,734	42,707	23,215	17,242
Interest expense:
Deposits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
FHLB advances and other borrowings	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Total interest expense	0	0	0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	0	0	0
Net interest income	11,592	11,891	10,333	8,891	9,224	5,350	4,268	4,373	4,508	4,719	4,702	3,313	19,224	8,641	8,015	31,115	13,991	12,734	42,707	23,215	17,242
Provision for credit loss	7,834	6,046	3,692	(2,132)	18,965	20,744	5,197	6,982	10,650	9,165	8,296	143	1,560	12,179	8,439	7,606	32,923	17,604	15,440	51,888	28,254
Net interest income after provision for credit loss	3,758	5,845	6,641	11,023	(9,741)	(15,394)	(929)	(2,609)	(6,142)	(4,446)	(3,594)	3,170	17,664	(3,538)	(424)	23,509	(18,932)	(4,870)	27,267	(28,673)	(11,012)
Noninterest income:
Gain on sale of trademarks	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Gain (loss) on sale of other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other income	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Total noninterest income	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Noninterest expense:
Compensation and benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Refund transfer product expense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Refund advance expense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Card processing	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Occupancy and equipment expense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Operating lease equipment depreciation	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Legal and consulting	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Intangible amortization	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Impairment expense	0	0	0	0	0	(2,749)	2,749	0	0	0	0	0	0	2,749	0	0	0	0	0	0	0
Other expense	3,493	1,831	311	1,803	3,037	(763)	(1,710)	(2,151)	(3,424)	(4,103)	602	2,928	2,114	(3,861)	3,530	3,945	(4,623)	(573)	7,438	(1,587)	(3,997)
Total noninterest expense	3,493	1,831	311	1,803	3,037	(3,512)	1,039	(2,151)	(3,424)	(4,103)	602	2,928	2,114	(1,112)	3,530	3,945	(4,623)	(573)	7,438	(1,587)	(3,997)
Income before income tax expense	265	4,014	6,330	9,220	(12,778)	(11,882)	(1,968)	(458)	(2,718)	(343)	(4,196)	242	15,550	(2,426)	(3,954)	19,564	(14,309)	(4,297)	19,829	(27,086)	(7,015)
Income tax expense	329	980	1,680	1,978	(2,149)	(2,866)	(1,316)	(406)	(582)	(216)	(819)	(146)	3,658	(1,722)	(965)	4,638	(4,588)	(1,181)	4,967	(6,737)	(1,763)
Net income before noncontrolling interest	(64)	3,034	4,650	7,242	(10,629)	(9,016)	(652)	(52)	(2,136)	(127)	(3,377)	388	11,892	(704)	(2,989)	14,926	(9,721)	(3,116)	14,862	(20,349)	(5,252)
Net income attributable to noncontrolling interest	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net income attributable to parent	(64)	3,034	4,650	7,242	(10,629)	(9,016)	(652)	(52)	(2,136)	(127)	(3,377)	388	11,892	(704)	(2,989)	14,926	(9,721)	(3,116)	$ 14,862	$ (20,349)	$ (5,252)
Earnings per common share:
Basic (in dollars per share)																			$ 0.58	$ (0.75)	$ (0.17)
Diluted (in dollars per share)																			$ 0.58	$ (0.75)	$ (0.17)
Refund transfer product fees
Noninterest income:
Noninterest income:	1,703	9,111	28,942	422	308	8,262	30,205	677	1,136	10,289	27,805	579	29,364	30,882	28,384	38,475	39,144	38,674	$ 40,178	$ 39,452	$ 39,809
Refund transfer product fees \| As Previously Reported on Form 10-Q
Noninterest income:
Noninterest income:	1,703	9,111	28,942	422	308	8,262	30,205	677	1,136	10,289	27,805	579	29,364	30,882	28,384	38,475	39,144	38,674	40,178	39,452	39,809
Refund transfer product fees \| Restatement Adjustment
Noninterest income:
Noninterest income:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Refund advance fee income
Noninterest income:
Noninterest income:	229	(67)	43,200	111	(252)	(927)	37,995	617	45	(20)	39,299	1,233	43,311	38,612	40,532	43,244	37,685	40,513	43,473	37,433	40,557
Refund advance fee income \| As Previously Reported on Form 10-Q
Noninterest income:
Noninterest income:	229	(67)	43,200	111	(252)	(927)	37,995	617	45	(20)	39,299	1,233	43,311	38,612	40,532	43,244	37,685	40,513	43,473	37,433	40,557
Refund advance fee income \| Restatement Adjustment
Noninterest income:
Noninterest income:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Card and deposit fees
Noninterest income:
Noninterest income:	26,441	33,408	35,344	30,750	31,233	39,708	42,087	37,718	28,909	24,935	26,520	25,369	66,094	79,805	51,889	99,502	119,513	76,825	125,943	150,746	105,733
Card and deposit fees \| As Previously Reported on Form 10-Q
Noninterest income:
Noninterest income:	26,441	33,408	35,344	30,750	31,233	39,708	42,087	37,718	28,909	24,935	26,520	25,369	66,094	79,805	51,889	99,502	119,513	76,825	125,943	150,746	105,733
Card and deposit fees \| Restatement Adjustment
Noninterest income:
Noninterest income:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Rental income
Noninterest income:
Noninterest income:	13,199	13,779	13,720	13,459	14,562	13,980	12,940	12,708	12,024	12,082	11,375	11,077	27,179	25,648	22,452	40,958	39,628	34,534	54,157	54,190	46,558
Rental income \| As Previously Reported on Form 10-Q
Noninterest income:
Noninterest income:	13,199	13,779	13,720	13,459	14,562	13,980	12,940	12,708	12,024	12,082	11,375	11,077	27,179	25,648	22,452	40,958	39,628	34,534	54,157	54,190	46,558
Rental income \| Restatement Adjustment
Noninterest income:
Noninterest income:	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Cash Flow Restatement - USD ($)	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income before noncontrolling interest	$ 34,108,000	$ 45,081,000	$ 70,167,000	$ 35,156,000	$ 25,784,000	$ 36,588,000	$ 54,716,000	$ 28,370,000	$ 21,971,000	$ 23,712,000	$ 46,725,000	$ 61,694,000	$ 105,323,000	$ 83,086,000	$ 108,419,000	$ 150,404,000	$ 119,673,000	$ 132,131,000	$ 184,512,000	$ 145,458,000	$ 154,102,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization				14,689,000				14,566,000				15,322,000	29,457,000	34,390,000	30,753,000	43,832,000	49,506,000	47,193,000	57,765,000	64,955,000	61,601,000
Provision for credit loss	8,672,000	11,927,000	29,744,000	7,758,000	28,007,000	22,517,000	41,960,000	16,758,000	8,002,000	7,863,000	40,598,000	329,000	37,502,000	58,718,000	40,927,000	49,429,000	81,235,000	48,790,000	58,101,000	109,242,000	56,792,000
Provision for (reversal of) deferred taxes				3,535,000				2,126,000				8,087,000	8,058,000	1,886,000	13,097,000	12,720,000	1,177,000	17,417,000	16,166,000	(7,140,000)	15,793,000
Originations of loans held for sale				(631,905,000)				(398,798,000)				(385,558,000)	(933,786,000)	(608,628,000)	(555,397,000)	(1,426,973,000)	(941,502,000)	(769,672,000)	(2,034,977,000)	(1,208,684,000)	(985,330,000)
Proceeds from sales of loans held for sale				626,336,000				402,870,000				562,689,000	968,998,000	604,363,000	723,942,000	1,468,162,000	870,132,000	898,442,000	2,036,084,000	1,139,881,000	1,059,361,000
Net change in loans held for sale				13,829,000				(84,000)				8,805,000	17,924,000	652,000	8,834,000	18,062,000	5,456,000	12,568,000	18,127,000	25,922,000	12,819,000
Fair value adjustment of foreclosed real estate																			0	0	301,000
Net realized (gain) on securities available for sale				0														(161,000)	0	0	(154,000)
Net realized (gain) loss on loans held for sale				31,000								4,365,000	(1,370,000)	(110,000)	4,065,000	(3,091,000)	(235,000)	3,933,000	(5,920,000)	(268,000)	3,694,000
Net realized loss on premise, furniture, and equipment																		45,000	0	65,000	55,000
Net realized (gain) on trademarks	0	0	0	0	0	0	0	(10,000,000)	0	0	0	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)
Net realized (gain) on other				(2,871,000)				(502,000)				(23,000)	(3,165,000)	272,000	43,000	(6,119,000)	(91,000)	(434,000)	(6,749,000)	(1,832,000)	(1,956,000)
Change in bank-owned life insurance value																			(2,751,000)	(1,497,000)	(2,434,000)
Impairment on rental equipment								24,000				0	2,013,000	2,774,000	0	2,013,000	24,000	0	2,013,000	24,000	0
Impairment of intangibles																		670,000	0	0	670,000
Net change in accrued interest receivable				(3,798,000)				(2,191,000)				(987,000)	(7,012,000)	(4,455,000)	(2,862,000)	(8,473,000)	(4,353,000)	(564,000)	(8,103,000)	(5,303,000)	(1,725,000)
Net change in other assets				(14,712,000)				16,695,000				(24,272,000)	(14,007,000)	12,924,000	(21,653,000)	(13,989,000)	21,215,000	(9,058,000)	(11,793,000)	17,244,000	(32,923,000)
Net change in accrued expenses and other liabilities				(19,749,000)				(24,209,000)				(45,308,000)	16,671,000	14,630,000	(8,400,000)	51,942,000	6,627,000	(36,558,000)	176,044,000	48,776,000	(10,621,000)
Stock compensation				1,234,000				3,271,000				3,430,000	5,904,000	5,829,000	5,524,000	7,770,000	8,399,000	7,765,000	10,286,000	11,070,000	10,004,000
Net cash provided by operating activities				29,533,000				48,896,000				157,512,000	232,510,000	196,331,000	295,832,000	345,689,000	207,263,000	300,327,000	488,805,000	327,913,000	290,049,000
Cash flows from investing activities:
Purchases of securities available for sale				0								(20,894,000)		0	(470,067,000)	0	(150,751,000)	(689,515,000)	(3,465,000)	(156,885,000)	(907,361,000)
Proceeds from sales of securities available for sale				0								200,000		0			0	244,305,000	0	0	265,951,000
Proceeds from maturities of and principal collected on securities available for sale				41,936,000				49,069,000				91,297,000	89,476,000	89,162,000	184,107,000	141,801,000	127,071,000	264,808,000	201,730,000	177,296,000	324,234,000
Proceeds from maturities of and principal collected on securities held to maturity				1,093,000				1,058,000				5,409,000	1,811,000	2,822,000	8,937,000	2,430,000	3,758,000	12,189,000	3,317,000	4,835,000	14,281,000
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock				(91,130,000)				(57,760,000)				(800,000)	(183,010,000)	(120,160,000)	(103,573,000)	(276,025,000)	(206,104,000)	(134,293,000)	(406,390,000)	(330,144,000)	(173,653,000)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock				95,647,000				57,760,000				800,000	185,377,000	119,586,000	103,160,000	279,787,000	204,026,000	133,880,000	398,587,000	330,746,000	173,240,000
Purchases of loans and leases				(89,390,000)				(67,649,000)				(57,713,000)	(163,091,000)	(187,834,000)	(88,913,000)	(229,912,000)	(197,549,000)	(108,570,000)	(298,262,000)	(215,266,000)	(115,353,000)
Proceeds from sales of loans and leases												30,235,000			45,784,000			45,784,000	0	0	123,241,000
Net change in loans and leases				91,806,000				211,289,000				(145,696,000)	238,799,000	178,693,000	(74,449,000)	119,964,000	(61,098,000)	22,155,000	102,272,000	(332,275,000)	337,396,000
Purchases of premises, furniture, and equipment				(1,885,000)				(1,989,000)				(1,949,000)	(3,592,000)	(3,428,000)	(3,718,000)	(5,784,000)	(4,973,000)	(5,860,000)	(10,141,000)	(8,623,000)	(8,177,000)
Proceeds from sales of premises, furniture, and equipment												35,000			35,000			35,000	0	0	35,000
Purchases of rental equipment				(106,160,000)				(164,245,000)				(103,643,000)	(173,005,000)	(238,999,000)	(196,043,000)	(221,681,000)	(373,063,000)	(270,262,000)	(266,613,000)	(441,047,000)	(424,919,000)
Proceeds from sales of rental equipment				3,373,000				1,495,000				4,999,000	4,951,000	6,736,000	6,811,000	7,302,000	9,373,000	8,236,000	9,006,000	14,998,000	9,372,000
Net change in rental equipment				(79,000)				(109,000)				(1,841,000)	188,000	(153,000)	(1,567,000)	408,000	(279,000)	(1,879,000)	565,000	(236,000)	(5,772,000)
Proceeds from sales of foreclosed real estate and repossessed assets								1,000				1,659,000	0	1,000	1,715,000	0	1,000	1,814,000	0	1,000	1,824,000
Proceeds from death benefit of bank-owned life insurance																			0	1,040,000	0
Proceeds from sale of trademarks								10,000,000				50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000
Proceeds from sale of other assets				4,077,000				0					4,091,000	0	460,000	6,466,000	0	2,925,000	6,465,000	0	3,550,000
Net cash (used in) investing activities				(50,712,000)				38,920,000				(147,902,000)	1,995,000	(143,574,000)	(537,321,000)	(175,244,000)	(639,588,000)	(424,248,000)	(262,929,000)	(945,560,000)	(332,111,000)
Cash flows from financing activities:
Net change in deposits				346,873,000				(76,905,000)				1,010,598,000	(220,838,000)	36,659,000	314,915,000	(157,666,000)	440,939,000	195,828,000	(714,097,000)	723,145,000	351,066,000
Net change in short-term borrowings				(13,000,000)				0					18,000,000	43,000,000		(13,000,000)	230,000,000		364,000,000	13,000,000	0
Redemption of long-term borrowings																		(75,000,000)	0	0	(75,000,000)
Proceeds from long-term borrowings																			0	0	20,000,000
Principal payments on capital lease obligations												(7,000)			(74,000)			(75,000)	0	0	(75,000)
Principal payments on other liabilities				(284,000)				(573,000)				(598,000)	(550,000)	(1,026,000)	(1,463,000)	(621,000)	(1,416,000)	(2,163,000)	(621,000)	(1,747,000)	(2,751,000)
Payment of debt issuance costs								(504,000)				0	0	(511,000)	0	0	(511,000)	0	0	(511,000)	0
Dividends paid on common stock				(1,299,000)				(1,402,000)				(1,521,000)	(2,566,000)	(2,788,000)	(3,004,000)	(3,824,000)	(4,115,000)	(4,469,000)	(5,067,000)	(5,426,000)	(5,921,000)
Issuance of common stock due to restricted stock				1,000				1,000				0	3,000	1,000	0	3,000	1,000	0	3,000	1,000	0
Issuance of common stock due to ESOP												2,886,000			2,886,000			2,886,000	0	0	2,886,000
Repurchases of common stock				(15,918,000)				(26,932,000)				(104,458,000)	(56,364,000)	(82,281,000)	(146,653,000)	(71,513,000)	(103,996,000)	(146,763,000)	(86,853,000)	(120,437,000)	(168,235,000)
Investment by (distributions to) noncontrolling interest				238,000				(757,000)				(495,000)	79,000	(1,698,000)	(1,666,000)	(219,000)	(2,286,000)	(2,771,000)	(565,000)	(3,167,000)	(4,153,000)
Net cash provided by (used in) financing activities				316,611,000				(107,072,000)				906,405,000	(262,236,000)	(8,644,000)	164,941,000	(246,840,000)	558,616,000	(32,527,000)	(443,200,000)	604,858,000	117,817,000
Effect of exchange rate changes on cash				618,000				387,000				66,000	39,000	447,000	209,000	(259,000)	942,000	(311,000)	81,000	331,000	(1,736,000)
Net change in cash and cash equivalents				296,050,000				(18,869,000)				916,081,000	(27,692,000)	44,560,000	(76,339,000)	(76,654,000)	127,233,000	(156,759,000)	(217,243,000)	(12,458,000)	74,019,000
Cash and cash equivalents at beginning of fiscal year	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000
Cash and cash equivalents at end of fiscal period	158,337,000	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	347,888,000	432,598,000	237,680,000	298,926,000	515,271,000	157,260,000	158,337,000	375,580,000	388,038,000
Supplemental disclosure of cash flow information:
Interest																			20,909,000	10,819,000	5,259,000
Income taxes																			19,633,000	14,056,000	13,940,000
Franchise and other taxes																			726,000	1,359,000	791,000
Supplemental schedule of non-cash investing activities:
Held for sale to loans and leases																			30,864,000	158,000	115,934,000
Loans and leases to held for sale																			597,177,000	13,421,000	169,045,000
Loans and leases to rental equipment																			4,847,000	3,122,000	3,893,000
Loans and leases to foreclosed real estate and repossessed assets																			0	0	49,000
Rental equipment to loan and leases																			225,870,000	377,250,000	400,148,000
Recognition of operating lease ROU assets, net of measurements																			654,000	0	117,000
Retirement of treasury stock																			6,181,000	6,943,000	0
As Previously Reported on Form 10-Q
Cash flows from operating activities:
Net income before noncontrolling interest	34,172,000	42,047,000	65,517,000	27,914,000	36,413,000	45,604,000	55,368,000	28,422,000	24,107,000	23,839,000	50,102,000	61,306,000	93,431,000	83,790,000	111,408,000	135,478,000	129,394,000	135,247,000	169,650,000	165,807,000	159,354,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization				14,689,000				14,566,000				15,322,000	29,457,000	34,390,000	30,753,000	43,832,000	49,506,000	47,193,000	57,765,000	64,955,000	61,601,000
Provision for credit loss	838,000	5,881,000	26,052,000	9,890,000	9,042,000	1,773,000	36,763,000	9,776,000	(2,648,000)	(1,302,000)	32,302,000	186,000	35,942,000	46,539,000	32,488,000	41,823,000	48,312,000	31,186,000	42,661,000	57,354,000	28,538,000
Provision for (reversal of) deferred taxes				1,162,000				2,255,000				8,015,000	4,059,000	2,545,000	14,091,000	7,762,000	4,895,000	18,517,000	11,115,000	(175,000)	17,587,000
Originations of loans held for sale				(631,905,000)				(398,798,000)				(385,558,000)	(933,786,000)	(608,628,000)	(555,397,000)	(1,426,973,000)	(941,502,000)	(769,672,000)	(2,034,977,000)	(1,208,684,000)	(985,330,000)
Proceeds from sales of loans held for sale				626,336,000				402,870,000				562,689,000	968,998,000	604,363,000	723,942,000	1,468,162,000	870,132,000	898,442,000	2,036,084,000	1,139,881,000	1,059,361,000
Net change in loans held for sale				13,829,000				(84,000)				8,805,000	17,924,000	652,000	8,834,000	18,062,000	5,456,000	12,568,000	18,127,000	25,922,000	12,819,000
Fair value adjustment of foreclosed real estate																			0	0	301,000
Net realized (gain) on securities available for sale				0														(161,000)	0	0	(154,000)
Net realized (gain) loss on loans held for sale				31,000								4,365,000	(1,370,000)	(110,000)	4,065,000	(3,091,000)	(235,000)	3,933,000	(5,920,000)	(268,000)	3,694,000
Net realized loss on premise, furniture, and equipment																		45,000	0	65,000	55,000
Net realized (gain) on trademarks	0	0	0	0	0	0	0	(10,000,000)	0	0	0	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)	0	(10,000,000)	(50,000,000)
Net realized (gain) on other				(2,871,000)				(502,000)				(23,000)	(3,165,000)	272,000	43,000	(6,119,000)	(91,000)	(434,000)	(6,749,000)	(1,832,000)	(1,956,000)
Change in bank-owned life insurance value																			(2,751,000)	(1,497,000)	(2,434,000)
Impairment on rental equipment								24,000				0	2,013,000	24,000	0	2,013,000	24,000	0	2,013,000	24,000	0
Impairment of intangibles																		670,000	0	0	670,000
Net change in accrued interest receivable				(3,798,000)				(2,191,000)				(987,000)	(7,012,000)	(4,455,000)	(2,862,000)	(8,473,000)	(4,353,000)	(564,000)	(8,103,000)	(5,303,000)	(1,725,000)
Net change in other assets				(14,344,000)				16,986,000				(24,059,000)	(13,724,000)	14,050,000	(21,680,000)	(13,705,000)	22,193,000	(8,959,000)	(11,747,000)	17,134,000	(32,936,000)
Net change in accrued expenses and other liabilities				(19,723,000)				(24,222,000)				(45,303,000)	16,729,000	14,568,000	(8,400,000)	51,978,000	6,519,000	(36,577,000)	176,083,000	48,658,000	(10,640,000)
Stock compensation				1,234,000				3,271,000				3,430,000	5,904,000	5,829,000	5,524,000	7,770,000	8,399,000	7,765,000	10,286,000	11,070,000	10,004,000
Net cash provided by operating activities				22,444,000				42,373,000				157,127,000	215,400,000	183,829,000	291,349,000	318,519,000	188,649,000	287,019,000	453,537,000	303,111,000	268,809,000
Cash flows from investing activities:
Purchases of securities available for sale				0								(20,894,000)		0	(470,067,000)	0	(150,751,000)	(689,515,000)	(3,465,000)	(156,885,000)	(907,361,000)
Proceeds from sales of securities available for sale				0								200,000		0			0	244,305,000		0	265,951,000
Proceeds from maturities of and principal collected on securities available for sale				41,936,000				49,069,000				91,297,000	89,476,000	89,162,000	184,107,000	141,801,000	127,071,000	264,808,000	201,730,000	177,296,000	324,234,000
Proceeds from maturities of and principal collected on securities held to maturity				1,093,000				1,058,000				5,409,000	1,811,000	2,822,000	8,937,000	2,430,000	3,758,000	12,189,000	3,317,000	4,835,000	14,281,000
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock				(91,130,000)				(57,760,000)				(800,000)	(183,010,000)	(120,160,000)	(103,573,000)	(276,025,000)	(206,104,000)	(134,293,000)	(406,390,000)	(330,144,000)	(173,653,000)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock				95,647,000				57,760,000				800,000	185,377,000	119,586,000	103,160,000	279,787,000	204,026,000	133,880,000	398,587,000	330,746,000	173,240,000
Purchases of loans and leases				(89,390,000)				(67,649,000)				(57,713,000)	(163,091,000)	(187,834,000)	(88,913,000)	(229,912,000)	(197,549,000)	(108,570,000)	(298,262,000)	(215,266,000)	(115,353,000)
Proceeds from sales of loans and leases												30,235,000			45,784,000			45,784,000	0	0	123,241,000
Net change in loans and leases				98,895,000				217,812,000				(145,311,000)	255,909,000	191,195,000	(69,966,000)	147,134,000	(42,484,000)	35,462,000	137,540,000	(307,473,000)	358,635,000
Purchases of premises, furniture, and equipment				(1,885,000)				(1,989,000)				(1,949,000)	(3,592,000)	(3,428,000)	(3,718,000)	(5,784,000)	(4,973,000)	(5,860,000)	(10,141,000)	(8,623,000)	(8,177,000)
Proceeds from sales of premises, furniture, and equipment												35,000			35,000			35,000	0	0	35,000
Purchases of rental equipment				(106,160,000)				(164,245,000)				(103,643,000)	(173,005,000)	(238,999,000)	(196,043,000)	(221,681,000)	(373,063,000)	(270,262,000)	(266,613,000)	(441,047,000)	(424,919,000)
Proceeds from sales of rental equipment				3,373,000				1,495,000				4,999,000	4,951,000	6,736,000	6,811,000	7,302,000	9,373,000	8,236,000	9,006,000	14,998,000	9,372,000
Net change in rental equipment				(79,000)				(109,000)				(1,841,000)	188,000	(153,000)	(1,567,000)	408,000	(279,000)	(1,879,000)	565,000	(236,000)	(5,772,000)
Proceeds from sales of foreclosed real estate and repossessed assets								1,000				1,659,000	0	1,000	1,715,000	0	1,000	1,814,000	0	1,000	1,824,000
Proceeds from death benefit of bank-owned life insurance																			0	1,040,000	0
Proceeds from sale of trademarks								10,000,000				50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000	0	10,000,000	50,000,000
Proceeds from sale of other assets				4,077,000				0					4,091,000	0	460,000	6,466,000	0	2,925,000	6,465,000	0	3,550,000
Net cash (used in) investing activities				(43,623,000)				45,443,000				(147,517,000)	19,105,000	(131,072,000)	(532,838,000)	(148,074,000)	(620,974,000)	(410,941,000)	(227,661,000)	(920,758,000)	(310,872,000)
Cash flows from financing activities:
Net change in deposits				346,873,000				(76,905,000)				1,010,598,000	(220,838,000)	36,659,000	314,915,000	(157,666,000)	440,939,000	195,828,000	(714,097,000)	723,145,000	351,066,000
Net change in short-term borrowings				(13,000,000)				0					18,000,000	43,000,000		(13,000,000)	230,000,000		364,000,000	13,000,000	0
Redemption of long-term borrowings																		(75,000,000)	0	0	(75,000,000)
Proceeds from long-term borrowings																			0	0	20,000,000
Principal payments on capital lease obligations												(7,000)			(74,000)			(75,000)	0	0	(75,000)
Principal payments on other liabilities				(284,000)				(573,000)				(598,000)	(550,000)	(1,026,000)	(1,463,000)	(621,000)	(1,416,000)	(2,163,000)	(621,000)	(1,747,000)	(2,751,000)
Payment of debt issuance costs								(504,000)				0	0	(511,000)	0	0	(511,000)	0	0	(511,000)	0
Dividends paid on common stock				(1,299,000)				(1,402,000)				(1,521,000)	(2,566,000)	(2,788,000)	(3,004,000)	(3,824,000)	(4,115,000)	(4,469,000)	(5,067,000)	(5,426,000)	(5,921,000)
Issuance of common stock due to restricted stock				1,000				1,000				0	3,000	1,000		3,000	1,000	1,000	3,000	1,000	1,000
Issuance of common stock due to ESOP												2,886,000			2,886,000			2,886,000	0	0	2,886,000
Repurchases of common stock				(15,918,000)				(26,932,000)				(104,458,000)	(56,364,000)	(82,281,000)	(146,653,000)	(71,513,000)	(103,996,000)	(146,763,000)	(86,853,000)	(120,437,000)	(168,235,000)
Investment by (distributions to) noncontrolling interest				238,000				(757,000)				(495,000)	79,000	(1,698,000)	(1,666,000)	(219,000)	(2,286,000)	(2,771,000)	(565,000)	(3,167,000)	(4,153,000)
Net cash provided by (used in) financing activities				316,611,000				(107,072,000)				906,405,000	(262,236,000)	(8,644,000)	164,941,000	(246,840,000)	558,616,000	(32,526,000)	(443,200,000)	604,858,000	117,818,000
Effect of exchange rate changes on cash				618,000				387,000				66,000	39,000	447,000	209,000	(259,000)	942,000	(311,000)	81,000	331,000	(1,736,000)
Net change in cash and cash equivalents				296,050,000				(18,869,000)				916,081,000	(27,692,000)	44,560,000	(76,339,000)	(76,654,000)	127,233,000	(156,759,000)	(217,243,000)	(12,458,000)	74,019,000
Cash and cash equivalents at beginning of fiscal year	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000	375,580,000	388,038,000	314,019,000
Cash and cash equivalents at end of fiscal period	158,337,000	298,926,000	347,888,000	671,630,000	375,580,000	515,271,000	432,598,000	369,169,000	388,038,000	157,260,000	237,680,000	1,230,100,000	347,888,000	432,598,000	237,680,000	298,926,000	515,271,000	157,260,000	158,337,000	375,580,000	388,038,000
Restatement Adjustment
Cash flows from operating activities:
Net income before noncontrolling interest	(64,000)	3,034,000	4,650,000	7,242,000	(10,629,000)	(9,016,000)	(652,000)	(52,000)	(2,136,000)	(127,000)	(3,377,000)	388,000	11,892,000	(704,000)	(2,989,000)	14,926,000	(9,721,000)	(3,116,000)	14,862,000	(20,349,000)	(5,252,000)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization				0				0				0	0	0	0	0	0	0	0	0	0
Provision for credit loss	7,834,000	6,046,000	3,692,000	(2,132,000)	18,965,000	20,744,000	5,197,000	6,982,000	10,650,000	9,165,000	8,296,000	143,000	1,560,000	12,179,000	8,439,000	7,606,000	32,923,000	17,604,000	15,440,000	51,888,000	28,254,000
Provision for (reversal of) deferred taxes				2,373,000				(129,000)				72,000	3,999,000	(659,000)	(994,000)	4,958,000	(3,718,000)	(1,100,000)	5,051,000	(6,965,000)	(1,794,000)
Originations of loans held for sale				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of loans held for sale				0				0				0	0	0	0	0	0	0	0	0	0
Net change in loans held for sale				0				0				0	0	0	0	0	0	0	0	0	0
Fair value adjustment of foreclosed real estate																			0	0	0
Net realized (gain) on securities available for sale				0														0	0	0	0
Net realized (gain) loss on loans held for sale				0								0	0	0	0	0	0	0	0	0	0
Net realized loss on premise, furniture, and equipment																		0	0	0	0
Net realized (gain) on trademarks	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net realized (gain) on other				0				0				0	0	0	0	0	0	0	0	0	0
Change in bank-owned life insurance value																			0	0	0
Impairment on rental equipment								0				0	0	2,750,000	0	0	0	0	0	0	0
Impairment of intangibles																		0	0	0	0
Net change in accrued interest receivable				0				0				0	0	0	0	0	0	0	0	0	0
Net change in other assets				(368,000)				(291,000)				(213,000)	(283,000)	(1,126,000)	27,000	(284,000)	(978,000)	(99,000)	(46,000)	110,000	13,000
Net change in accrued expenses and other liabilities				(26,000)				13,000				(5,000)	(58,000)	62,000	0	(36,000)	108,000	19,000	(39,000)	118,000	19,000
Stock compensation				0				0				0	0	0	0	0	0	0	0	0	0
Net cash provided by operating activities				7,089,000				6,523,000				385,000	17,110,000	12,502,000	4,483,000	27,170,000	18,614,000	13,308,000	35,268,000	24,802,000	21,240,000
Cash flows from investing activities:
Purchases of securities available for sale				0								0		0	0	0	0	0	0	0	0
Proceeds from sales of securities available for sale				0								0		0			0	0	0	0	0
Proceeds from maturities of and principal collected on securities available for sale				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from maturities of and principal collected on securities held to maturity				0				0				0	0	0	0	0	0	0	0	0	0
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock				0				0				0	0	0	0	0	0	0	0	0	0
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock				0				0				0	0	0	0	0	0	0	0	0	0
Purchases of loans and leases				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of loans and leases												0			0			0	0	0	0
Net change in loans and leases				(7,089,000)				(6,523,000)				(385,000)	(17,110,000)	(12,502,000)	(4,483,000)	(27,170,000)	(18,614,000)	(13,307,000)	(35,268,000)	(24,802,000)	(21,239,000)
Purchases of premises, furniture, and equipment				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of premises, furniture, and equipment												0			0			0	0	0	0
Purchases of rental equipment				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of rental equipment				0				0				0	0	0	0	0	0	0	0	0	0
Net change in rental equipment				0				0				0	0	0	0	0	0	0	0	0	0
Proceeds from sales of foreclosed real estate and repossessed assets								0				0	0	0	0	0	0	0	0	0	0
Proceeds from death benefit of bank-owned life insurance																			0	0	0
Proceeds from sale of trademarks								0				0	0	0	0	0	0	0	0	0	0
Proceeds from sale of other assets				0				0					0	0	0	0	0	0	0	0	0
Net cash (used in) investing activities				(7,089,000)				(6,523,000)				(385,000)	(17,110,000)	(12,502,000)	(4,483,000)	(27,170,000)	(18,614,000)	(13,307,000)	(35,268,000)	(24,802,000)	(21,239,000)
Cash flows from financing activities:
Net change in deposits				0				0				0	0	0	0	0	0	0	0	0	0
Net change in short-term borrowings				0				0					0	0		0	0		0	0	0
Redemption of long-term borrowings																		0	0	0	0
Proceeds from long-term borrowings																			0	0	0
Principal payments on capital lease obligations												0			0			0	0	0	0
Principal payments on other liabilities				0				0				0	0	0	0	0	0	0	0	0	0
Payment of debt issuance costs								0				0	0	0	0	0	0	0	0	0	0
Dividends paid on common stock				0				0				0	0	0	0	0	0	0	0	0	0
Issuance of common stock due to restricted stock				0				0				0	0	0	0	0	0	(1,000)	0	0	(1,000)
Issuance of common stock due to ESOP												0			0			0	0	0	0
Repurchases of common stock				0				0				0	0	0	0	0	0	0	0	0	0
Investment by (distributions to) noncontrolling interest				0				0				0	0	0	0	0	0	0	0	0	0
Net cash provided by (used in) financing activities								0				0	0	0	0		0	(1,000)	0	0	(1,000)
Effect of exchange rate changes on cash				0				0				0	0	0	0	0	0	0	0	0	0
Net change in cash and cash equivalents				0				0				0	0	0	0	0	0	0	0	0	0
Cash and cash equivalents at beginning of fiscal year	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Cash and cash equivalents at end of fiscal period	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

As a result of the Crestmark Acquisition, the Company acquired existing membership interests of certain joint venture limited liability companies (the "LLCs"). The Company holds 80% of the membership interests in each of the LLC entities, which offer commercial lending and other financing arrangements. In connection with these LLCs, the Company exclusively provides funding for each entity's activities. The Company determined it is the primary beneficiary of all LLCs as it has the managing power under the terms of each of the LLC operating agreements. Results of the LLCs are reflected in the Company's September 30, 2024 Consolidated Financial Statements and are summarized below. The assets recognized as a result of consolidating the LLCs are the property of the LLCs and are not available for any other purpose.


(Dollars in thousands)	At September 30, 2024
Cash and cash equivalents	$	127
Loans and leases	51,835
Allowance for credit losses	(1,148)
Accrued interest receivable	163


Other assets	1,110
Total assets	52,087
Accrued expenses and other liabilities	338
Noncontrolling interest	(277)
Net assets less noncontrolling assets	$	52,026

Amounts for noncontrolling interests reflect the proportionate share of membership interest (equity) and net income attributable to the holders of minority membership interest in the following entities:

•CM Help, LLC - CM Help provides flexible patient loan programs to hospitals and patient customers of hospitals as a financing alternative for the self-pay and co-pay portions of patients’ hospital expenses.

•CM Southgate II, LLC - CM Southgate II engages in the business of acquiring fleet leases and semi-trailer/tractor loans and leases.

•CM TFS, LLC - CM TFS engages in the business of acquiring equipment financing term loans and leases.

In the normal course of business, the Company enters into off-balance sheet transactions with 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. At September 30, 2024, there are $18.4 million commercial term loans held at the SPE compared to $13.7 million for the prior fiscal year, and the Company’s equity investment in the SPE is $5.8 million compared to $1.2 million for the prior fiscal year. The Company’s maximum exposure to loss from the SPE is limited to its equity investment. At September 30, 2024 and 2023, there were $4.6 million and no commercial term loans classified as held for sale related to this SPE, respectively.

NATURE OF BUSINESS AND INDUSTRY SEGMENT INFORMATION

One of the Company's primary sources of revenue relates to payment processing services for prepaid cards, ATM sponsorship, tax refund transfer and money movement. Additionally, a significant source of revenue for the Company is interest from the purchase or origination of commercial finance loans, consumer finance loans, and warehouse finance loans. The Company accepts deposits from customers in the normal course of business on a national basis through its partner solutions and tax services divisions, and through wholesale funding. The Company operates in the banking industry, which accounts for the majority of its revenues and assets. The Company uses the “management approach” for reporting information about segments in annual and interim financial statements. The management approach is based on the way the chief operating decision-maker organizes segments within a company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure and any other manner in which management disaggregates a company. Based on the management approach model, the Company has determined that its business is comprised of three reporting segments. See Note 16. Segment Reporting for additional information on the Company's segment reporting.

RECLASSIFICATION AND REVISION OF PRIOR PERIOD BALANCES

Certain prior year amounts have been reclassified to conform to the current year financial statement presentation. These changes and reclassifications did not impact previously reported net income or comprehensive income (loss).

Restatement of Previously Issued Financial Statements

The Audit Committee of our Board of Directors, after discussion with management and our independent registered public accounting firm, Crowe LLP, concluded that our audited consolidated financial statements as of September 30, 2024 and 2023, and for each year in the three fiscal year periods ended September 30, 2024 contained in our Annual Reports on Form 10-K, and our unaudited consolidated financial statements as of and for the interim periods ended December 31, 2024, 2023, 2022, and 2021, March 31, 2024, 2023, and 2022, June 30, 2024, 2023, and 2022, and September 30, 2024, 2023, and 2022 contained in our Quarterly Reports on Form 10-Q (collectively, but excluding the interim period ended December 31, 2024, the “Affected Periods”) should no longer be relied upon and should be restated because of errors identified in such financial statements.

As described in Note 21. Restatement of Previously Issued Financial Statements, the Company is restating its accompanying audited historical consolidated financial statements as of September 30, 2024 and 2023, and for the years ended September 30, 2024, 2023 and 2022. The affected balances in the accompanying footnotes to these consolidated financial statements have also been restated accordingly. Additionally, as described in Note 18. Selected Quarterly Financial Data (Unaudited), the Company has restated its unaudited consolidated financial

statements and related disclosures for the interim periods as previously disclosed in the Quarterly Reports on Form 10-Q for those respective fiscal quarters, with the affected balances restated accordingly.

USE OF ESTIMATES IN PREPARING FINANCIAL STATEMENTS

The preparation of Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Certain significant estimates include the valuation of residual values within lease receivables, allowance for credit losses, the valuation of goodwill and intangible assets, Consumer Loan Program derivatives and the fair values of securities and other financial instruments. These estimates are reviewed by management regularly; however, they are particularly susceptible to significant changes in the future.

CASH AND CASH EQUIVALENTS

For purposes of reporting cash flows, cash and cash equivalents is defined to include the Company’s cash on hand and due from financial institutions and short-term interest-bearing deposits in other financial institutions. The Company reports cash flows net for customer loan transactions, securities purchased under agreement to resell, federal funds purchased, deposit transactions, securities sold under agreements to repurchase, and FHLB advances with terms less than 90 days. Previously, the FRB required all depository institutions to maintain reserves at specified levels against their transaction accounts, primarily checking accounts. However, since March 26, 2020, the reserve requirement ratio has been zero percent. At September 30, 2024, the Bank was not required to maintain any reserve balances. The Company at times maintains balances in excess of insured limits at various financial institutions including the FRB, the FHLB and other private institutions. At September 30, 2024, the Company had $104.9 million in interest-bearing deposits held at the FRB and $1.7 million interest-bearing deposits held at the FHLB. The Company does not believe these instruments carry a significant risk of loss but cannot provide assurances that no losses could occur if these institutions were to become insolvent.

SECURITIES

GAAP requires that, at acquisition, an enterprise classify debt securities into one of three categories: Available for Sale (“AFS”), Held to Maturity (“HTM”) or trading. Debt securities AFS are carried at fair value on the Consolidated Statements of Financial Condition. Unrealized holding gains and losses due to risk of credit loss are recognized in earnings while unrealized holding gains and losses due to market conditions and other non-credit risk factors are excluded from earnings and recognized as a separate component of equity in accumulated other comprehensive income (loss) (“AOCI”). See Note 19. Fair Values of Financial Instruments for additional information on fair value of AFS debt securities. Debt securities HTM are measured at amortized cost. The Company classifies the majority of its debt securities as AFS, which are those the Company may decide to sell if needed for liquidity, asset/liability management, or other reasons. Both AFS and HTM are subject to an allowance for credit losses. Pathward Financial did not hold trading securities at September 30, 2024 or 2023.

Gains and losses on the sale of securities are determined using the specific identification method based on amortized cost and are reflected in results of operations at the time of sale. Interest and dividend income, adjusted by amortization of purchase premium or discount using the level yield method, is included in income as earned. For callable debt securities, any purchase premium is amortized to the first call date while any discount is accreted over the contractual life of the security.

Debt Securities Credit Losses

The Company evaluates debt securities AFS for credit losses on a quarterly basis and records any such losses as a component of provision for credit loss in the Consolidated Statements of Operations. The Company has concluded that any unrealized holding losses in its portfolio as of September 30, 2024 are not related to credit loss and as a result has not recorded an allowance for credit losses. See Note 2. Securities for further information.

The Company evaluates debt securities HTM for credit losses on a quarterly basis and records any such losses as a component of provision for credit loss in the Consolidated Statements of Operations. The Company has concluded that its portfolio as of September 30, 2024 has a zero risk of credit loss due to the related U.S. Government financial guarantees underlying the securities within the HTM portfolio and as a result has not recorded an allowance for credit losses.

Equity Investments

The Company holds marketable equity securities, which have readily determinable fair value, and include common equity and mutual funds. These securities are recorded at fair value with unrealized gains and losses, due to changes in fair value, reflected in earnings. Interest and dividend income from these securities is recognized in interest income. See Note 2. Securities for additional information on marketable equity securities.

The Company also holds non-marketable equity securities that are included in Other Assets in the Company’s Consolidated Financial Statements. The Company generally accounts for these investments under the equity method or the provisions of Accounting Standards Codification ("ASC") 321. Equity Securities. Investments where the Company has significant influence, but not control, over the investee are accounted for under the equity method. Investments where the Company cannot exercise significant influence over the investee are measured at fair value, with changes in fair value recognized in earnings, unless those investments have no readily determinable fair value. Investments without readily determinable fair value are measured under the measurement alternative, which reflects cost less impairment, with adjustments in value resulting from observable price changes arising from orderly transactions of the same or a similar security from the same issuer ("measurement alternative investments").

The Company reviews for impairment for equity method and measurement alternative investments and includes an analysis of the facts and circumstances for each investment, expectations of cash flows, capital needs, and viability of its business model. For equity method, the asset carrying value is reduced when the decline in fair value is considered to be other than temporary. For measurement alternative investments, the asset carrying value is reduced when the fair value is less than the carrying value, without the consideration of recovery.

The Company held the following non-marketable equity securities:

•Equity Method - The Company held equity method investments of $4.1 million within other assets as of September 30, 2024 and $4.1 million at September 30, 2023. The Company’s ownership of such investments typically ranges from 5% - 25% of the investee. The Company recognized nominal net earnings from these investments within noninterest income for the fiscal year ended September 30, 2024. The Company elected to classify distributions received from equity method investments using the cumulative earnings approach on the Consolidated Statements of Cash Flows.

•Fair Value Method - The Company held equity investments measured at net asset value ("NAV") per share (or its equivalent) of $11.8 million at September 30, 2024 and $8.4 million at September 30, 2023 where NAV is considered the fair value practical expedient. These investments are recorded within other assets on the Company’s Consolidated Financial Statements. Fluctuations in fair value are recognized in earnings within noninterest Income.

•Measurement Alternative - The Company held equity investments measured using the measurement alternative of $9.5 million as of September 30, 2024 and $12.1 million at September 30, 2023 within other assets on the Company’s Consolidated Financial Statements. Equity investments measured using the measurement alternative are subject to fair value adjustments when observable price changes in orderly transactions for the identical or similar investment of the same issuer occur. The Company did not recognize any fair value adjustments in the fiscal years ended September 30, 2024 and 2023. Additionally, the Company recognized impairment loss of $1.0 million and $3.3 million of such investments during the fiscal years ended September 30, 2024 and 2023, respectively.

LOANS HELD FOR SALE ("LHFS")

Loans are designated as LHFS based on management's intent to sell loans, or portions of loans, in established secondary markets, to fintech partners in our Consumer Lending Programs, or to participating third-party financial institutions. LHFS are held at the lower of cost or fair value. Any amount by which the cost exceeds fair value is initially recorded as a valuation allowance and subsequently reflected in the gain or loss on sale when sold. At September 30, 2024 and 2023, there was no valuation allowance recorded for LHFS. Gains and losses on LHFS are recorded in noninterest income on the Consolidated Statements of Operations. Loan costs and fees are deferred at origination and are recognized in income at the time of sale. Interest income is calculated based on the note rate of the loan and is recorded as interest income. The Company occasionally transfers loans between held for sale and held for investment classifications based on its intent and ability to hold or sell loans. Management's intent to sell may be impacted by secondary market conditions, loan credit quality, or other factors.

The following table summarizes the activity pertaining to loans held for sale:


	Fiscal Year Ended September 30,
	2024				2023
(Dollars in thousands)	Consumer		Commercial		Consumer		Commercial
Beginning of year balance	$	77,779	$	—	$	21,071	$	—
Originations	1,901,593		133,388		1,206,201		2,483
Proceeds from sales	(1,937,079)		(99,005)		(1,123,271)		(16,610)
Gain (loss) on sales	—		5,102		—		268
Principal collections, net of deferred fees and costs	(18,083)		(48)		(26,222)		280
Non-cash transfers, net	—		628,041		—		13,579
End of year balance	$	24,210	$	667,478	$	77,779	$	—

LOANS AND LEASES

Loans Receivable

Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are classified as held for investment and are generally reported at their outstanding principal balances net of any unearned income, cumulative charge-offs, unamortized deferred fees and costs on originated loans, and unamortized premiums or discounts on purchased loans (amortized cost).

Interest income on loans is generally accrued over the term of the loans based upon the amount of principal outstanding except when serious doubt exists as to the collectability of a loan, in which case the accrual of interest is discontinued. Unearned income, deferred loan fees and costs, and discounts and premiums are amortized to interest income over the contractual life of the loan generally using the interest method. The Company's business lines follow a nonaccrual policy with certain commercial finance, consumer finance and tax service loans not generally being placed on non-accrual status, but instead are charged off when the collection of principal and interest become doubtful. When placed on nonaccrual status, the accrued unpaid interest receivable is reversed against interest income and any remaining amortizing of net deferred fees is suspended. Cash collected on these loans is applied to first reduce the carrying value of the loan with any remainder being recognized as interest income. Generally, a loan can return to accrual status when all delinquent interest and principal become current under the terms of the loan agreement and collectability of the remaining principal and interest is no longer doubtful. Loans are considered past due when contractually required principal or interest payments have not been made on the due dates.

For commercial loans, the Company generally fully charges off or charges down to net realizable value (fair value of collateral, less estimated costs to sell) for loans secured by collateral when: management judges the loans to be uncollectible; repayment is deemed to be protracted beyond reasonable time frames; the loan has been classified as a loss by either the Company's internal loan review process or its banking regulatory agencies; the customer has filed bankruptcy and the loss becomes evident owing to lack of assets; or the loan meets a defined number of days past due unless the loan is both well-secured and in the process of collection. For consumer loans, the Company fully charges off or charges down to net realizable value when deemed uncollectible due to bankruptcy or other factors, or meets a defined number of days past due.

Consumer Loan Programs

The Company partners with third-parties to originate and service consumer loans to further deploy financing offerings to the underserved and underbanked (the Programs). Loan options under the Programs include secured and unsecured installment products. The Programs allow for loans to be originated as held for sale or held for investment, with the majority of the loans being originated as held for sale and not retained by the Company. The loans are originated with terms up to 73 months, although the effective life of the loans may be much shorter.

The Programs are governed by multiple interrelated agreements including the loan agreement between the Company and the borrower and the agreements with the third-party partners. The structure of the Programs is intended to generate loans that yield a targeted return to the Bank on a portfolio basis while also providing credit enhancements from the third-party partner. Key characteristics of the Programs include:

•The Bank has thresholds in place on the maximum amount of loans to be retained by the Bank. The majority of loans originated under these Programs are originated as held for sale.

•For loans retained by the Bank, only interest received is allocated between the Bank and third-party partners. All principal cash collections for loans are retained by the Bank and reduce the outstanding principal balance.

•For loans retained by the Bank, interest received is first applied to charge offs and then to the Bank for its targeted yield under the applicable Program. Any remaining interest received in excess of the targeted yield is then allocated to the third-party partner, which includes compensation for servicing, and recorded in noninterest expense. If there is no remaining interest received after charge offs and the Bank’s yield, there is no excess interest paid or due to the third-party partners.

•The third-party partners contribute funds to a reserve account at the time of Program execution to be used for any future charge-offs not covered by interest collections, as well as any Bank required yield, as outlined in the contract. The reserve account is required to maintain minimum thresholds over the term of the Program.

The Company's agreements with multiple unrelated parties are required to be accounted for separately in accordance with U.S. GAAP relevant to each unit of account. The Company accounts for the Programs into multiple units of account as follows:

•The loans and related interest income are accounted for under ASC 310, Receivables, and are included in the Company’s expected credit losses estimation process under CECL. Due to the nature of the product, the Company recognizes interest income based on the monthly interest.

•The agreement with the third-party partner that governs the excess interest, required Bank yield, and credit enhancements meets the definition of a derivative financial instrument and is accounted for in accordance with ASC 815, Derivatives and Hedging. The derivative is accounted for at fair value in the Company’s Consolidated Statements of Financial Condition in other assets or liabilities with changes in fair value each period reported in the Consolidated Statements of Operations within noninterest expense.

–Noninterest expense each period includes actual amounts paid during the period for excess interest.

The Company had $273.0 million and $332.2 million of loans outstanding in the Programs, or 6% and 8% of its total gross loan portfolio, as of September 30, 2024 and 2023, respectively. As of September 30, 2024, $24.2 million is included in loans held for sale at the lower of cost or fair value as a result of the Company’s decision to pursue a sale of that portion of the portfolio. As of September 30, 2024 and 2023, $248.8 million and $254.4 million are included in loans held for investment, respectively. Loans in the Programs held for investment are included within the Consumer Finance category disclosures in Note 3. Loans and Leases, net.

Leases Receivable

The Company provides various types of commercial lease financing that are classified for accounting purposes as direct financing, sales-type or operating leases. Leases that transfer substantially all of the benefits and risks of ownership to the lessee are classified as direct financing or sales-type leases and are included in loans and leases receivable on the Consolidated Statements of Financial Condition. Direct financing and sales-type leases are carried at the combined present value of future minimum lease payments and lease residual values. The determination of lease classification requires various judgments and estimates by management, including the fair value of equipment at lease inception, useful life of the equipment under lease, lease residual value, and collectability of minimum lease payments.

Sales-type leases generate a gain or loss at lease inception by recording lease revenue less lease cost. Lease revenue consists of the present value of the future minimum lease payments. Lease cost consists of the lease equipment’s book value, less the present value of its residual. Interest income on direct financing and sales-type leases is recognized using methods that approximate a level yield over the fixed, non-cancelable term of the lease. Recognition of interest income is generally discontinued at the time the lease becomes 90 days delinquent, unless the lease is well-secured and in process of collection. Delinquency and past due status is based on the contractual terms of the lease. The Company receives pro rata rent payments for the interim period until the lease contract commences and the fixed, non-cancelable lease term begins. Interim payments are recognized in the month they are earned and are recorded in interest income. Management has policies and procedures in place for the determination of lease classification and review of the related judgments and estimates for all lease financings.

The Company generally fully charges off or charges down to net realizable value (fair value of collateral, less estimated costs to sell) for leases when management judges the lease to be uncollectible; repayment is deemed to be protracted beyond reasonable time frames; the lease has been classified as a loss by either the Company's internal review process or its banking regulatory agencies; the customer has filed bankruptcy and the loss becomes evident owing to lack of assets; or the lease meets a defined number of days past due unless the lease is both well-secured and in the process of collection.

Some lease financings include a residual value component, which represents the estimated fair value of the leased equipment at the expiration of the initial term of the transaction. The estimation of the residual value involves judgments regarding product and technology changes, customer behavior, shifts in supply and demand, and other economic assumptions. The Company may purchase and sell minimum lease payments, primarily as a credit risk reduction tool, to third-party financial institutions at fixed rates on a non-recourse basis with its underlying equipment as collateral. For those transactions that achieve sale treatment, the related lease cash flow stream and the non-recourse financing are derecognized. For those transactions that do not achieve sale treatment, the underlying lease remains on the Company’s Consolidated Statements of Financial Condition and non-recourse debt is recorded in the amount of the proceeds received. The Company retains servicing of these leases and bills, collects, and remits funds to the third-party financial institution. Upon default by the lessee, the third-party financial institutions may take control of the underlying collateral which the Company would otherwise retain as residual value.

Leases that do not transfer substantially all benefits and risks of ownership to the lessee are classified as operating leases. Such leased equipment are included in rental equipment on the Consolidated Statements of Financial Condition and are depreciated on a straight-line basis over the term of the lease to its estimated residual value.

Depreciation expense is recorded as operating lease equipment depreciation expense within noninterest expense. Operating lease rental income is recognized when it becomes due and is reflected as a component of noninterest income. The Company evaluates the carrying value of rental equipment for impairment whenever events or circumstances have occurred that would indicate the carrying amount may not be fully recoverable. If the carrying amount is not fully recoverable, an impairment loss is recognized to reduce the carrying amount to fair value, where fair value is based on the condition of the rental equipment and the projected net cash flows from rental and sale adjusted for current market conditions. A $2.0 million impairment expense from rental equipment was recognized for the fiscal year ended September 30, 2024, a nominal impairment expense was recognized for fiscal year ended September 30, 2023, and no impairment expense was recognized for the fiscal year ended September 30, 2022.

Loan Servicing and Transfers of Financial Assets

The Company sells loan participations, generally without recourse, in both the commercial and consumer segments. The Company also sells commercial SBA and USDA loans and consumer loans to third parties, generally without recourse. Sold loans are not included in the Consolidated Financial Statements. For commercial loans sold, 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. At September 30, 2024 and 2023, the Bank was servicing loans for others with aggregate unpaid principal balances of $364.5 million and $332.5 million, respectively. The service fees and ancillary income related to these loans were immaterial. For consumer loans originated, the Bank relies on third-party services regardless if the loans are held for investment or sold.

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.

ALLOWANCE FOR CREDIT LOSSES

The ACL represents management’s estimate of current credit losses expected to be incurred by the loan and lease portfolio over the life of each financial asset as of the balance sheet date. The Company individually evaluates loans and leases that do not share similar risk characteristics with other financial assets, which generally means loans and leases on nonaccrual status. All other loans and leases are evaluated collectively for credit loss. A reserve for unfunded credit commitments such as letters of credit and binding unfunded loan commitments is recorded in other liabilities on the Consolidated Statements of Financial Condition.

Individually evaluated loans and leases are a key component of the ACL. Generally, the Company measures credit loss on individually evaluated loans based on the fair value of the collateral less estimated selling costs, as the Company considers these financial assets to be collateral dependent. If an individually evaluated loan or lease is not collateral dependent, credit loss is measured at the present value of expected future cash flows discounted at the loan or lease initial effective interest rate. Management has also 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.

Credit loss for all other loans and leases is evaluated collectively by various characteristics. The collective evaluation of expected losses in all commercial finance and consumer lending portfolios is based on a cohort loss rate and adjustments for forward-looking information, including industry and macroeconomic forecasts. The cohort loss rate is a life of loan loss rate that immediately reverts to historical loss information for the remaining maturity of the financial asset. Management has elected to use a twelve to twenty-four month reasonable and supportable forecast for forward-looking information. Factors utilized in the determination of the allowance include historical loss experience, current economic forecasts and measurement date credit characteristics such as product type, delinquency, and industry. The unfunded credit commitments depend on these same factors, as well as estimates of lines of credit usage. The various quantitative and qualitative factors used in the methodologies are reviewed quarterly. The consumer lending programs are structured with freestanding credit enhancements that are not incorporated in management’s estimate of expected credit losses in accordance with ASC 326, Financial Instruments – Credit Losses. Rather these credit enhancements are reflected in the Company’s noninterest expense section of the Consolidated Statements of Income (Loss) from Operations.

The amount of ACL depends significantly on management’s estimates or key factors and assumptions affecting valuation, appraisals of collateral, evaluations of performance and status, the amounts and timing of future cash flows expected to be received, forecasts of future economic conditions and reversion periods. Such estimates, appraisals, evaluations, cash flows and forecasts may be subject to frequent adjustments due to changing economic prospects of borrowers, lessees, properties or economic conditions. These estimates are reviewed quarterly and adjustments, if necessary, are recorded in the provision for credit loss in the periods in which they become known.

Accrued interest receivable is presented separately on the Consolidated Statements of Financial Condition, and an ACL is not recorded for these balances. Generally, when a loan or lease is placed on nonaccrual status, typically when the collection of interest or principal is 90 days or more past due, uncollected interest accrued in prior years is charged off against the ACL and interest accrued in the current year is reversed against interest income.

Management maintains a framework of controls over the estimation process for the ACL, including review of collective reserve methodologies for compliance with GAAP. Management has a quarterly process to review the appropriateness of historical observation periods and loss assumptions and risk ratings assigned to loans and leases, if applicable. Management reviews its qualitative framework and the effect on the collective reserve compared with relevant credit risk factors and consistency with credit trends. Management also maintains controls over information systems, models and spreadsheets used in the quantitative components of the reserve estimate. This includes the quality and accuracy of historical data used to derive loss rates, the inputs to industry and macroeconomic forecasts and the reversion periods utilized. The results of this process are summarized and presented to management quarterly for their approval of the recorded allowance. See Note 3. Loans and Leases, Net for further information.

The following are risk characteristics of the Company’s loan and lease portfolio:

Commercial Finance

The Company's Commercial Finance business line offers a variety of products through its working capital, equipment finance, structured finance, and insurance premium finance lending solutions. These products include term lending, asset-based lending, factoring, lease financing, insurance premium finance, government guaranteed lending and other commercial finance products offered on a nationwide basis that are subject to adverse market conditions which may impact the borrower’s ability to make repayment on the loan or lease or could cause a decline in the value of the collateral that secures the loan or lease. The loans or leases are primarily made based on the operating cash flows of the borrower and on the underlying collateral provided by the borrower. The cash flows of borrowers may be volatile and the value of the collateral securing these loans and leases may be difficult to measure. Most commercial finance loans and leases are secured by the assets being financed or other business assets such as accounts receivable or inventory. Although the loans and leases are often collateralized by equipment, inventory, accounts receivable, insurance premiums or other business assets, the liquidation of collateral in the event of a borrower default may be an insufficient source of repayment, because accounts receivable may be uncollectible and inventories and equipment may be obsolete or of limited use. The Company attempts to mitigate these risks by adhering to its underwriting policies in evaluating the management of the business and the credit-worthiness of borrowers and guarantors. See Note 20. Subsequent Events for further information on the Company's commercial premium finance insurance business.

Consumer Finance

The Bank offers a variety of installment and revolving consumer lending products through its credit solutions. The Bank designs its credit program relationships with certain desired outcomes, including liquidity, credit protection, and risk retention by the program partner. The Bank believes the benefits of these outcomes not only support its goals but the goals of the credit program partner as well. The Bank designs its program credit protections in a manner so that the Bank earns a reasonable risk adjusted return, but is protected by certain layers of credit support, similar to what you would find in structured finance. Certain loans are sold to third parties based on terms and conditions within the Program Agreement.

Derivative Instruments

Derivatives are financial instruments that meet the criteria in ASC 815, Derivatives and Hedging, to be recognized as either freestanding or embedded derivatives. The Company’s derivatives are recognized as either assets or liabilities in the Consolidated Statements of Financial Condition at fair value. Changes in the fair value of the derivatives are recorded through noninterest expense in the Consolidated Statements of Operations. The Company does not utilize derivative instruments for trading or speculative purposes.

The Bank’s use of derivatives is limited to the Consumer Lending Programs. Under these Programs, the Bank has an agreement with a third party to originate consumer loans that are included in the Bank’s held for investment or held for sale portfolios. The third party provides a target return to the Company on the portfolio of loans retained by the Bank and all interest received from borrowers on such loans above the target return and after all charge-offs have been covered is paid to the third-party as excess interest and servicing. This agreement to pay the third-party excess interest and receive credit enhancements meets the definition of a derivative instrument. The primary drivers of the derivative value include the Company’s ability to settle the loans at par value and the third-party partners’ rights of first refusal to purchase loans that the Company intends to sell. Each reporting period, the Company estimates the fair value of the derivative instrument using a market approach considering primarily the average interest rate on the underlying loans and the credit spread relative to the risk-free rate in order to validate that the value of the loans is in excess of par and thus the derivative could be settled by either party at no cost. The Company considers this derivative instrument to be within Level 3 of the fair value hierarchy, as it utilizes inputs from sales or securitization transactions involving similar loans. As of September 30, 2024 and 2023, the Company determined the derivatives had no fair value, respectively, thus eliminating the need for further disclosures regarding Level 3 inputs as outlined in ASC 820.

Tax Services

The Bank's Partner Solutions business line also offers tax solutions, which includes short-term refund advance loans. Through this product, taxpayers are underwritten to determine eligibility for these unsecured loans. Due to the nature of refund advance loans, it typically takes no more than three e-file cycles (the period of time between scheduled IRS payments) from when the return is accepted by the IRS to collect from the borrower. In the event of default, the Bank has no recourse against the tax consumer. When collection of principal becomes doubtful, the Bank will charge off the balance of a refund advance loan on September 30. Any remaining balances are charged off at the end of the calendar year. The Bank may record recoveries of previously charged off loans if collected in subsequent tax years.

The Bank offers short-term electronic return originator ("ERO") advance loans on a nationwide basis. These loans are typically utilized by tax preparers to purchase tax preparation software and to prepare tax office operations for the upcoming tax season. EROs go through an underwriting process to determine eligibility for the unsecured advances. ERO loans are not collateralized. Collection on ERO advances begins once the ERO begins to process refund transfers. Generally, the Bank will charge off the balance of an ERO advance loan if there is a balance at the end of June, or when collection of principal becomes doubtful.

Warehouse Finance

The Bank participates in several collateral-based warehouse lines of credit whereby the Bank is in a senior, secured position as the first out participant. These facilities are primarily collateralized by consumer receivables, with the Bank holding a senior collateral position enhanced by a subordinate party structure.

PREMISES, FURNITURE, AND EQUIPMENT

Land is carried at cost. Buildings, furniture, fixtures, leasehold improvements, internal-use software and equipment are carried at cost, less accumulated depreciation and amortization. The Company primarily uses the straight-line method of depreciation and amortization over the estimated useful lives of the assets, which is 39 years for buildings, three years for internal-use software, and range from two years to 15 years for leasehold improvements and for furniture, fixtures and equipment. Assets are reviewed for impairment when events indicate the carrying amount may not be recoverable. See Note 5. Premises, Furniture and Equipment, Net for further information.

GOODWILL

Goodwill represents the cost in excess of the fair value of net assets acquired (including identifiable intangibles) in transactions accounted for as business acquisitions. Goodwill is evaluated annually for impairment at a reporting unit level. The Company has determined that its reporting units are one level below the operating segments and distinguish these reporting units based on how the segments and reporting units are managed, taking into consideration the economic characteristics, nature of the products, and customers of the segments and reporting units. The Company performs its impairment evaluation as of September 30 of each fiscal year unless a triggering event occurs that would require an interim impairment evaluation. The Company generally utilizes a qualitative approach during this annual assessment to determine whether it is more likely than not (i.e. a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying value. If we determine it is more likely than not that goodwill is impaired, then a quantitative assessment is performed to determine fair value of the reporting unit. If the carrying amount of the reporting unit with goodwill exceeds its fair value, goodwill is considered impaired and is written down by the excess carrying value of the reporting unit. Subsequent increases in goodwill are not recognized in the Consolidated Financial Statements. No goodwill impairment was recognized during the fiscal years ended September 30, 2024, 2023 or 2022. See Note 7. Goodwill and Intangible Assets for further information.

INTANGIBLE ASSETS

Intangible assets other than goodwill are amortized over their respective estimated lives. All intangible assets are subject to an impairment test at least annually or more often if conditions indicate a possible impairment. See Note 7. Goodwill and Intangible Assets for further information.

STOCK COMPENSATION

Compensation expense for share-based awards is recorded over the vesting period at the fair value of the award at the time of grant. The fair value of nonvested (restricted) shares and performance share units granted under the Company’s incentive plans is equal to the fair market value of the underlying stock at the grant date, adjusted for dividends where applicable. The Company has elected to record forfeitures as they occur. See Note 12. Stock Compensation for further information.

INCOME TAXES

The Company records income tax expense based on the amount of taxes due on its tax return plus deferred taxes computed based on the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities, using enacted tax rates. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

In accordance with ASC 740, Income Taxes, the Company recognizes a tax position as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized upon examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. The Company recognizes interest and/or penalties related to income tax matters in noninterest income or noninterest expense. The effect on deferred tax assets and liabilities from a change in tax rates is recorded in income tax expense in the Consolidated Statements of Operations in the period in which the enactment date occurs. If current period income tax rates change, the impact on the annual effective income tax rate is applied year to date in the period of enactment. See Note 13. Income Taxes for further information.

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK

The Company, in the normal course of business, makes commitments to originate loans which are not reflected in the Consolidated Financial Statements. The reserve for these unfunded commitments is included within Other Liabilities on the Consolidated Statements of Financial Condition.

COMPREHENSIVE INCOME (LOSS)

Comprehensive income (loss) consists of net income and other comprehensive income or loss. Other comprehensive income or loss includes the change in net unrealized holding gains and losses due to market conditions and other non-credit risk factors on AFS debt securities, net of reclassification adjustments and tax effects. Accumulated other comprehensive income (loss) is recognized as a separate component of stockholders’ equity.

REVENUE RECOGNITION

Interest revenue from loans, leases, and investments is recognized on the accrual basis of accounting as the interest is earned according to the terms of the particular loan, lease, or investment. Income from service and other customer charges is recognized as earned. Revenue within the Consumer segment is recognized as services are performed and service charges are earned in accordance with the terms of the various programs. Refer to Note 15. Revenue from Contracts with Customers for additional information.

EARNINGS PER COMMON SHARE (“EPS”)

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 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 upon vesting of restricted stock grants and after the allocation of earnings to the participating securities. See Note 4. Earnings per Common Share for further information.

RELATED PARTY TRANSACTIONS

The Company has disclosed information on its equity investments and relationships with variable interest entities in Note 1. Summary of Significant Accounting Policies.

At September 30, 2024 and 2023, the Company had no loans or deposits outstanding with individuals deemed under Regulation O to be directors, executive officers and/or employees of the Company.

RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU")

The following ASU was adopted by the Company during the fiscal year ended September 30, 2024 and did not have a material impact on the Company's Consolidated Financial Statements. The following ASU became effective for the Company on October 1, 2023.

ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. The amendments in this ASU eliminate accounting guidance for troubled-debt restructurings (“TDRs”) by creditors in Subtopic ASC 310-40, Receivables – Troubled Debt Restructurings by Creditors, and enhance disclosure requirements for certain loan refinancings and restructurings when a borrower is experiencing financial difficulty. The ASU also requires current period gross charge-offs by year of origination to be disclosed for loans and leases within scope of ASC Topic 326, Financial Instruments – Credit Losses.

The following ASUs have been issued and are considered applicable to the Company, but have not yet been adopted as of September 30, 2024.

ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosures primarily by enhancing disclosure requirements about significant segment expenses. The amendments will be effective for the Company beginning with the fiscal year ended September 30, 2025 and subsequent interim periods. The amendments will be applied retrospectively to all prior periods in the consolidated financial statements. The Company is currently evaluating the impact of such amendments to the consolidated financial statements and related disclosures.

ASU 2023-09, Income Taxes (ASC 740): Improvements to Income Tax Disclosures. This ASU requires enhanced income tax disclosures primarily related to the rate reconciliation and income taxes paid information to provide further transparency surrounding the Company’s income tax position. The amendments in this ASU will be effective for the Company beginning on October 1, 2025. The Company is currently evaluating the impact of such amendments to the consolidated financial statements and related disclosures.

SECURITIES

12 Months Ended

Sep. 30, 2024

Investments, Debt and Equity Securities [Abstract]

SECURITIES

The amortized cost, gross unrealized gains and losses and estimated fair values of AFS and HTM debt securities are presented below.


(Dollars in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
Debt Securities AFS
At September 30, 2024
Corporate securities	$	25,000	$	—	$	(5,250)	$	19,750
SBA securities	86,036		—		(4,101)		81,935
Obligations of states and political subdivisions	501		—		(21)		480
Non-bank qualified obligations of states and political subdivisions	246,233		44		(28,287)		217,990
Asset-backed securities	192,979		337		(3,618)		189,698
Mortgage-backed securities	1,393,549		84		(162,265)		1,231,368
Total debt securities AFS	$	1,944,298	$	465	$	(203,542)	$	1,741,221
At September 30, 2023
Corporate securities	$	25,000	$	—	$	(6,750)	$	18,250
SBA securities	95,549		—		(10,307)		85,242
Obligations of states and political subdivisions	2,368		—		(79)		2,289
Non-bank qualified obligations of states and political subdivisions	269,396		—		(42,673)		226,723
Asset-backed securities	255,384		234		(9,419)		246,199
Mortgage-backed securities	1,495,636		—		(270,111)		1,225,525
Total debt securities AFS	$	2,143,333	$	234	$	(339,339)	$	1,804,228

Debt Securities HTM
At September 30, 2024
Non-bank qualified obligations of states and political subdivisions	$	31,060	$	—	$	(2,668)	$	28,392
Mortgage-backed securities	2,032		—		(188)		1,844
Total debt securities HTM	$	33,092	$	—	$	(2,856)	$	30,236
At September 30, 2023
Non-bank qualified obligations of states and political subdivisions	$	34,415	$	—	$	(4,844)	$	29,571
Mortgage-backed securities	2,176		—		(322)		1,854
Total debt securities HTM	$	36,591	$	—	$	(5,166)	$	31,425

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 Value		Gross Unrealized (Losses)		Fair Value		Gross Unrealized (Losses)		Fair Value		Gross Unrealized (Losses)
Debt Securities AFS
At September 30, 2024
Corporate securities	$	—	$	—	$	19,750	$	(5,250)	$	19,750	$	(5,250)
SBA securities	—		—		81,935		(4,101)		81,935		(4,101)
Obligations of state and political subdivisions	—		—		280		(21)		280		(21)
Non-bank qualified obligations of states and political subdivisions	—		—		215,956		(28,287)		215,956		(28,287)
Asset-backed securities	52,101		(176)		88,576		(3,442)		140,677		(3,618)
Mortgage-backed securities	2,377		(15)		1,215,781		(162,250)		1,218,158		(162,265)
Total debt securities AFS	$	54,478	$	(191)	$	1,622,278	$	(203,351)	$	1,676,756	$	(203,542)
At September 30, 2023
Corporate securities	$	—	$	—	$	18,250	$	(6,750)	$	18,250	$	(6,750)
SBA securities	22,327		(1,919)		62,915		(8,388)		85,242		(10,307)
Obligations of state and political subdivisions	—		—		2,289		(79)		2,289		(79)
Non-bank qualified obligations of states and political subdivisions	5,010		(83)		221,714		(42,590)		226,723		(42,673)
Asset-backed securities	46,528		(224)		115,608		(9,195)		162,136		(9,419)
Mortgage-backed securities	18,311		(944)		1,207,214		(269,167)		1,225,525		(270,111)
Total debt securities AFS	$	92,176	$	(3,170)	$	1,627,990	$	(336,169)	$	1,720,165	$	(339,339)

Debt Securities HTM
At September 30, 2024
Non-bank qualified obligations of states and political subdivisions	$	—	$	—	$	28,392	$	(2,668)	$	28,392	$	(2,668)
Mortgage-backed securities	—		—		1,844		(188)		1,844		(188)
Total debt securities HTM	$	—	$	—	$	30,236	$	(2,856)	$	30,236	$	(2,856)
At September 30, 2023
Non-bank qualified obligations of states and political subdivisions	$	—	$	—	$	29,571	$	(4,844)	$	29,571	$	(4,844)
Mortgage-backed securities	—		—		1,854		(322)		1,854		(322)
Total debt securities HTM	$	—	$	—	$	31,425	$	(5,166)	$	31,425	$	(5,166)

The decrease in the fair value of investment securities balances when comparing September 30, 2024 to the prior year was primarily driven by principal pay downs during the fiscal year. At September 30, 2024, there were 195 debt securities AFS in an unrealized loss position. Management assessed each investment security with unrealized losses for credit loss by evaluating qualitative factors, including materiality of loss position as a percentage of book value, credit ratings, outstanding principal and interest payments, and changes in the underlying implicit or explicit guarantee of the security, and determined all unrealized losses on these securities were due to adverse market conditions and/or change 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 September 30, 2024, there was no ACL for debt securities AFS.

The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features which 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.


	At September 30,
(Dollars in thousands)	2024				2023
Debt Securities AFS	Amortized Cost		Fair Value		Amortized Cost		Fair Value
Due in one year or less	$	1,826	$	1,796	$	5,023	$	4,971
Due after one year through five years	14,772		14,211		11,175		10,292
Due after five years through ten years	70,894		63,636		79,139		66,428
Due after ten years	463,257		430,210		552,360		497,012
	550,749		509,853		647,697		578,703
Mortgage-backed securities	1,393,549		1,231,368		1,495,636		1,225,525
Total debt securities AFS	$	1,944,298	$	1,741,221	$	2,143,333	$	1,804,228

Debt Securities HTM



Due after ten years	$	31,060	$	28,392	$	34,415	$	29,571
	31,060		28,392		34,415		29,571
Mortgage-backed securities	2,032		1,844		2,176		1,854
Total debt securities HTM	$	33,092	$	30,236	$	36,591	$	31,425

Activity related to the sale of securities is summarized below.


	Fiscal Year Ended September 30,
(Dollars in thousands)	2024		2023		2022
Securities AFS
Proceeds from sales	$	—	$	—	$	265,951
Gross gains on sales	—		—		1,742
Gross losses on sales	—		—		1,588
Net gain on securities AFS	$	—	$	—	$	154

There was no activity related to the sale of securities held to maturity during the fiscal years ended September 30, 2024, 2023, and 2022.

No securities were pledged as collateral for public funds on deposit at September 30, 2024 and 2023. No securities were pledged as collateral for individual, trust and estate deposits at September 30, 2024 and 2023.

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 September 30, 2024 and 2023. These equity securities are 'restricted' in that they can only be owned by member banks. At fiscal year-end 2024 and 2023, the Company pledged securities with fair values of $533.8 million and $773.6 million against FRB advances, respectively.

Included in interest and dividend income from other investments is $1.2 million, $1.2 million, and $1.2 million related to dividend income on FRB stock for the fiscal years ended September 30, 2024, 2023, and 2022, respectively.

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 $16.3 million and $8.5 million at September 30, 2024 and 2023, respectively. At fiscal year-end 2024 and 2023, the Company pledged securities with fair values of approximately $1.04 billion and $996.9 million, respectively, as collateral against FHLB advances. There was approximately $136.9 million and $21.3 million of qualifying loans pledged as collateral at September 30, 2024 and 2023, respectively.

Included in interest and dividend income from other investments is $0.7 million, $0.5 million and $0.3 million related to dividend income on FHLB stock for the fiscal years ended September 30, 2024, 2023 and 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 cost approximates fair value.

Equity Securities. The Company held $3.3 million and $3.4 million in marketable equity securities at September 30, 2024 and 2023, respectively. The Company recognized $0.1 million and $0.2 million in unrealized losses on marketable equity securities during the fiscal years ended September 30, 2024 and 2023, respectively. No such securities were sold during the fiscal year.

Non-marketable equity securities with a readily determinable fair value totaled $11.8 million and $8.4 million at September 30, 2024 and 2023, respectively. The Company recognized $1.1 million in unrealized gains and $0.2 million in unrealized losses during the fiscal years ended September 30, 2024 and 2023, respectively. No such securities were sold during the fiscal year.

Non-marketable equity securities without readily determinable fair value totaled $13.6 million and $16.2 million at September 30, 2024 and 2023, respectively, reflecting the Company's ownership interests in other entities through Pathward Venture Capital, LLC, a wholly-owned service corporation subsidiary of the Bank that was formed in 2017 for the purpose of making minority equity investments and other corporate investments. During the fiscal year, the Company recognized a $2.4 million gain on Visa shares previously carried at cost basis of $0 since 2008. On April 8, 2024, Visa Inc. announced the commencement of an exchange offer for Visa Class B-1 common stock and the Company subsequently tendered its Visa Class B-1 common stock in exchange for a combination of Visa Class C common stock and Visa Class B-2 common stock. After entering the exchange, the Company sold its Visa Class C common stock and Visa Class B-2 common stock in the secondary market. There was one additional security sold during the fiscal year for a $2.5 million gain which is included in gain on sale of other on the Consolidated Statements of Operations.

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 $1.0 million, $3.3 million, and zero in impairment for such investments for the fiscal years ended September 30, 2024, 2023, and 2022, respectively.

LOANS AND LEASES, NET

12 Months Ended

Sep. 30, 2024

Loans and Leases Receivable Disclosure [Abstract]

LOANS AND LEASES, NET

Loans and leases consist of the following:


	At September 30,
	2024		2023
(Dollars in thousands)	(As Restated)		(As Restated)
Term lending	$	1,554,641	$	1,308,133
Asset-based lending	471,897		382,371
Factoring	362,295		358,344
Lease financing	152,174		183,392
Insurance premium finance	—		803,787
SBA/USDA	568,628		524,750
Other commercial finance	185,964		166,091
Commercial finance	3,295,599		3,726,868


Consumer finance	248,800		254,416
Tax services	8,825		5,192
Warehouse finance	517,847		376,915
Total loans and leases	4,071,071		4,363,391
Net deferred loan origination costs	4,124		6,435
Total gross loans and leases	4,075,195		4,369,826
Allowance for credit losses	(71,765)		(96,855)
Total loans and leases, net	$	4,003,430	$	4,272,971

During the fiscal years ended September 30, 2024 and 2023, the Company originated $2.03 billion and $1.21 billion of consumer finance and SBA/USDA loans as held for sale, respectively.

The Company sold held for sale loans resulting in proceeds of $2.04 billion and gain on sale of $5.9 million during the fiscal year ended September 30, 2024. The Company sold held for sale loans resulting in proceeds of $1.14 billion and gain on sale of $0.3 million during the fiscal year ended September 30, 2023.

Loans purchased and sold by portfolio segment, including participation interests, were as follows:


	Fiscal Year Ended September 30,
(Dollars in thousands)	2024		2023
Loans Purchased





Loans held for investment:
Commercial finance	$	13,782	$	480


Warehouse finance	284,480		214,786
Total purchases	$	298,262	$	215,266
Loans Sold
Loans held for sale:
Commercial finance	$	99,005	$	16,610
Consumer finance	1,937,079		1,123,271







Total sales	$	2,036,084	$	1,139,881

Leasing Portfolio. The net investment in direct financing and sales-type leases was comprised of the following:


	At September 30,
(Dollars in thousands)	2024		2023
Minimum lease payments receivable	$	162,757	$	191,807
Unguaranteed residual assets	9,300		12,709
Unamortized initial direct costs	102		141
Unearned income	(19,883)		(21,124)
Total net investment in direct financing and sales-type leases	$	152,276	$	183,533

The components of total lease income were as follows:


	Fiscal Year Ended September 30,
(Dollars in thousands)	2024		2023		2022
Interest income - loans and leases
Interest income on net investments in direct financing and sales-type leases	$	11,827	$	13,536	$	17,081

Leasing and equipment finance noninterest income
Lease income from operating lease payments	53,365		53,551		46,017

Other(1)	4,921		3,964		5,982
Total leasing and equipment finance noninterest income	58,286		57,515		51,999
Total lease income	$	70,113	$	71,051	$	69,080
(1) Other leasing and equipment finance noninterest income consists of gains (losses) on sales of leased equipment, fees and service charges on leases and gains (losses) on sales of leases.

Undiscounted future minimum lease payments receivable for direct financing and sales-type leases, and a reconciliation to the carrying amount recorded at September 30, 2024 were as follows:


(Dollars in thousands)
2025	$	59,315
2026	41,380
2027	26,908
2028	19,157
2029	10,236
Thereafter	5,761

Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	162,757
Third-party residual value guarantees	—
Total carrying amount of direct financing and sales-type leases	$	162,757

The Company did not record any contingent rental income from direct financing and sales-type leases in the fiscal year ended September 30, 2024.

A number of factors affected the economic environment in 2023 continued throughout 2024 including geopolitical conflict, supply chain disruptions, inflation, and increased interest rates. The 2023 bank failures that were brought on by, among other things, rising interest rates, deposit outflows and liquidity crises also continued to impact the banking industry. While the ultimate impact of these factors on the Company's loan and lease portfolio remains difficult to predict, management continues to evaluate the loan and lease portfolio in order to assess the impact on repayment sources and underlying collateral that could result in additional losses and the impact to our customers and businesses as a result of these factors impacting the economy and will refine its estimate as developments occur and more information becomes available.

Activity in the allowance for credit losses was as follows:


	Fiscal Year Ended September 30,
	2024		2023
(Dollars in thousands)	(As Restated)		(As Restated)
Beginning balance	$	96,855	$	63,796
Provision for credit loss	57,678		109,336
Charge-offs	(95,245)		(83,932)
Recoveries	12,477		7,655
Ending balance	$	71,765	$	96,855

Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows:


	At September 30, 2024
	(As Restated)
(Dollars in thousands)	Beginning Balance		Provision (Reversal)		Charge-offs		Recoveries		Ending Balance
Allowance for credit losses:
Term lending	$	25,686	$	20,558	$	(18,193)	$	2,343	$	30,394
Asset-based lending	2,738		(1,637)		—		255		1,356
Factoring	6,566		1,420		(2,453)		224		5,757
Lease financing	3,302		(2,010)		(287)		184		1,189
Insurance premium finance	2,637		(1,767)		(1,149)		279		—
SBA/USDA	2,962		1,065		(755)		1		3,273
Other commercial finance	3,089		(2,482)		—		—		607
Commercial finance	46,980		15,147		(22,837)		3,286		42,576


Consumer finance	49,496		19,395		(41,628)		1,406		28,669
Tax services	2		22,995		(30,780)		7,785		2
Warehouse finance	377		141		—		—		518
Total loans and leases	96,855		57,678		(95,245)		12,477		71,765
Unfunded commitments(1)	272		423		—		—		695
Total	$	97,127	$	58,101	$	(95,245)	$	12,477	$	72,460
(1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition.


	At September 30, 2023
	(As Restated)
(Dollars in thousands)	Beginning Balance		Provision (Reversal)		Charge-offs		Recoveries		Ending Balance
Allowance for credit losses:
Term lending	$	24,621	$	10,541	$	(11,295)	$	1,819	$	25,686
Asset-based lending	1,050		4,005		(2,873)		556		2,738
Factoring	6,556		1,523		(1,545)		32		6,566
Lease financing	5,902		(1,424)		(1,479)		303		3,302
Insurance premium finance	1,450		2,349		(1,659)		497		2,637
SBA/USDA	3,263		(296)		(43)		38		2,962
Other commercial finance	1,310		1,779		—		—		3,089
Commercial finance	44,152		18,477		(18,894)		3,245		46,980


Consumer finance	19,312		55,034		(26,297)		1,447		49,496
Tax services	5		35,775		(38,741)		2,963		2
Warehouse finance	327		50		—		—		377
Total loans and leases	63,796		109,336		(83,932)		7,655		96,855
Unfunded commitments(1)	366		(94)		—		—		272
Total	$	64,162	$	109,242	$	(83,932)	$	7,655	$	97,127
(1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition.


	At September 30, 2022
	(As Restated)
(Dollars in thousands)	Beginning Balance		Provision (Reversal)		Charge-offs		Recoveries		Ending Balance
Allowance for credit losses:
Term lending	$	33,351	$	850	$	(12,629)	$	3,049	$	24,621
Asset-based lending	1,726		(1,092)		(16)		432		1,050
Factoring	3,997		11,699		(11,057)		1,917		6,556
Lease financing	7,629		(2,062)		(301)		636		5,902
Insurance premium finance	1,394		597		(767)		226		1,450
SBA/USDA	2,978		863		(652)		74		3,263
Other commercial finance	1,168		142		—		—		1,310
Commercial finance	52,243		10,997		(25,422)		6,334		44,152


Consumer finance	13,926		30,805		(26,005)		586		19,312
Tax services	2		28,093		(30,852)		2,762		5
Warehouse finance	420		(93)		—		—		327
Community banking	12,262		(12,686)		—		424		—
Total loans and leases	78,853		57,116		(82,279)		10,106		63,796
Unfunded commitments(1)	690		(324)		—		—		366
Total	$	79,543	$	56,792	$	(82,279)	$	10,106	$	64,162
(1) Reserve for unfunded commitments is recognized within other liabilities on the 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 September 30, 2024		At September 30, 2023
Term lending	$	15,491	$	3,516
Asset-based lending	—		19,226
Factoring	—		1,133
Lease financing	5,300		630

SBA/USDA	1,419		750

Commercial finance(1)	22,210		25,255





Total	$	22,210	$	25,255
(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 $105.1 million and $117.0 million at September 30, 2024 and 2023, 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 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. The Company individually evaluates loans and leases that do not share similar risk characteristics with other financial assets, which generally means loans and leases identified as modifications or loans and leases on nonaccrual status.

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 $248.8 million and $8.8 million at September 30, 2024, respectively, and $254.4 million and $5.2 million at September 30, 2023, 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 September 30, 2024	2024		2023		2022		2021		2020		Prior
Term lending
Pass	$	548,597	$	398,832	$	117,180	$	77,585	$	42,950	$	24,166	$	—	$	1,209,310
Watch	47,765		52,317		34,964		31,025		2,720		2,312		—		171,103
Special mention	44,617		3,106		9,121		14,772		7,238		2		—		78,856
Substandard	9,798		24,187		18,537		11,660		18,894		2,631		—		85,707
Doubtful	4,314		1,465		2,247		758		114		767		—		9,665
Total	655,091		479,907		182,049		135,800		71,916		29,878		—		1,554,641
Current period charge-offs	114		3,102		8,502		3,576		2,184		715		—		18,193
Asset-based lending
Pass	—		—		—		—		—		—		233,268		233,268
Watch	—		—		—		—		—		—		221,521		221,521
Special mention	—		—		—		—		—		—		13,187		13,187
Substandard	—		—		—		—		—		—		3,921		3,921

Total	—		—		—		—		—		—		471,897		471,897
Current period charge-offs	—		—		—		—		—		—		—		—
Factoring
Pass	—		—		—		—		—		—		292,436		292,436
Watch	—		—		—		—		—		—		62,270		62,270
Special mention	—		—		—		—		—		—		271		271
Substandard	—		—		—		—		—		—		7,306		7,306
Doubtful	—		—		—		—		—		—		12		12
Total	—		—		—		—		—		—		362,295		362,295
Current period charge-offs	—		—		—		—		—		—		2,453		2,453
Lease financing
Pass	44,883		48,851		12,862		7,101		7,938		1,733		—		123,368
Watch	1,837		3,537		370		6,264		1,362		40		—		13,410
Special mention	—		250		—		—		174		—		—		424
Substandard	—		6,691		2,723		2,717		2,069		603		—		14,803
Doubtful	—		—		—		138		31		—		—		169
Total	46,720		59,329		15,955		16,220		11,574		2,376		—		152,174
Current period charge-offs	—		—		—		207		80		—		—		287
Insurance premium finance


Current period charge-offs	86		890		173		—		—		—		—		1,149
SBA/USDA
Pass	60,636		171,136		179,490		20,825		28,588		39,319		—		499,994
Watch	5,244		6,967		—		639		10		3,026		—		15,886
Special mention	—		—		—		156		—		363		—		519
Substandard	1,037		15,923		12,158		2,003		9,519		11,134		—		51,774
Doubtful	—		185		55		55		62		98		—		455
Total	66,917		194,211		191,703		23,678		38,179		53,940		—		568,628
Current period charge-offs	—		549		79		—		127		—		—		755
Other commercial finance
Pass	73,330		2,210		6,685		12,351		1,274		70,203		—		166,053
Watch	—		2,480		—		—		—		—		—		2,480

Substandard	—		508		—		16,923		—		—		—		17,431

Total	73,330		5,198		6,685		29,274		1,274		70,203		—		185,964
Current period charge-offs	—		—		—		—		—		—		—		—
Warehouse finance
Pass	—		—		—		—		—		—		517,847		517,847




Total	—		—		—		—		—		—		517,847		517,847
Current period charge-offs	—		—		—		—		—		—		—		—
Total loans and leases
Pass	727,446		621,029		316,217		117,862		80,750		135,421		1,043,551		3,042,276
Watch	54,846		65,301		35,334		37,928		4,092		5,378		283,791		486,670
Special mention	44,617		3,356		9,121		14,928		7,412		365		13,458		93,257
Substandard	10,835		47,309		33,418		33,303		30,482		14,368		11,227		180,942
Doubtful	4,314		1,650		2,302		951		207		865		12		10,301
Total	$	842,058	$	738,645	$	396,392	$	204,972	$	122,943	$	156,397	$	1,352,039	$	3,813,446
Current period charge-offs	$	200	$	4,541	$	8,754	$	3,783	$	2,391	$	715	$	2,453	$	22,837


	Amortized Cost Basis (As Restated)
(Dollars in thousands)	Term Loans and Leases by Origination Year												Revolving Loans and Leases		Total
At September 30, 2023	2023		2022		2021		2020		2019		Prior
Term lending
Pass	$	539,448	$	149,190	$	99,677	$	73,132	$	14,368	$	85,812	$	—	$	961,627
Watch	53,481		51,036		58,041		12,230		4,483		727		—		179,998
Special mention	26,539		13,853		20,463		723		2,932		75		—		64,585
Substandard	20,437		30,451		14,729		24,613		3,872		764		—		94,866
Doubtful	200		2,655		1,691		1,121		165		1,225		—		7,057
Total	640,105		247,185		194,601		111,819		25,820		88,603		—		1,308,133
Asset-based lending
Pass	—		—		—		—		—		—		161,744		161,744
Watch	—		—		—		—		—		—		174,243		174,243
Special mention	—		—		—		—		—		—		26,382		26,382
Substandard	—		—		—		—		—		—		19,501		19,501
Doubtful	—		—		—		—		—		—		501		501
Total	—		—		—		—		—		—		382,371		382,371
Factoring
Pass	—		—		—		—		—		—		270,754		270,754
Watch	—		—		—		—		—		—		70,833		70,833
Special mention	—		—		—		—		—		—		8,892		8,892
Substandard	—		—		—		—		—		—		7,865		7,865

Total	—		—		—		—		—		—		358,344		358,344
Lease financing
Pass	57,123		15,941		15,167		27,489		4,036		1,281		—		121,037
Watch	793		10,436		12,566		4,494		1,579		55		—		29,923


Special mention	—	—	847	415	195	—	—	1,457
Substandard	14,890	1,983	7,082	3,660	3,062	33	—	30,710
Doubtful	—	—	71	61	—	133	—	265
Total	72,806	28,360	35,733	36,119	8,872	1,502	—	183,392
Insurance premium finance
Pass	799,484	2,704	—	—	—	—	—	802,188
Watch	858	34	—	—	—	—	—	892
Special mention	250	15	—	—	—	—	—	265
Substandard	91	20	—	—	—	—	—	111
Doubtful	180	152	—	—	—	—	—	332
Total	800,863	2,925	—	—	—	—	—	803,788
SBA/USDA
Pass	158,675	148,525	26,244	36,274	8,798	18,252	—	396,768
Watch	49,010	48,833	658	51	357	2,572	—	101,481
Special mention	—	—	530	—	—	—	—	530
Substandard	252	2,356	1,718	5,418	8,509	7,718	—	25,971

Total	207,937	199,714	29,150	41,743	17,664	28,542	—	524,750
Other commercial finance
Pass	2,330	18,927	32,737	1,137	10,122	69,927	—	135,180
Watch	1,742	—	—	—	—	—	—	1,742

Substandard	2,753	450	25,708	—	—	258	—	29,169

Total	6,825	19,377	58,445	1,137	10,122	70,185	—	166,091
Warehouse finance
Pass	—	—	—	—	—	—	376,915	376,915




Total	—	—	—	—	—	—	376,915	376,915
Total loans and leases
Pass	1,557,060	335,287	173,825	138,032	37,324	175,272	809,413	3,226,213
Watch	105,884	110,339	71,265	16,775	6,419	3,354	245,076	559,112
Special mention	26,789	13,868	21,840	1,138	3,127	75	35,274	102,111
Substandard	38,423	35,260	49,237	33,691	15,443	8,773	27,366	208,193
Doubtful	380	2,807	1,762	1,182	165	1,358	501	8,155


Total			$	1,728,536		$	497,561		$	317,929		$	190,818		$	62,478		$	188,832		$	1,117,630		$	4,103,784

Past due loans and leases were as follows:


	At September 30, 2024
	(As Restated)
	Accruing and Nonaccruing Loans and Leases												Nonperforming Loans and Leases
(Dollars in thousands)	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans and Leases Receivable		> 89 Days Past Due and Accruing		Nonaccrual Balance		Total
Loans held for sale	$	2,266	$	1,361	$	1,050	$	4,677	$	687,011	$	691,688	$	1,050	$	—	$	1,050

Term lending	19,776		5,124		17,694		42,594		1,512,047		1,554,641		1,923		23,462		25,385
Asset-based lending	—		—		—		—		471,897		471,897		—		—		—
Factoring	—		—		—		—		362,295		362,295		—		29		29
Lease financing	3,605		1,595		109		5,309		146,865		152,174		60		746		806

SBA/USDA	—		952		2,172		3,124		565,504		568,628		331		2,175		2,506
Other commercial finance	—		—		—		—		185,964		185,964		—		—		—
Commercial finance	23,381		7,671		19,975		51,027		3,244,572		3,295,599		2,314		26,412		28,726


Consumer finance	3,962		3,186		3,053		10,201		238,599		248,800		3,053		—		3,053
Tax services	—		—		8,733		8,733		92		8,825		8,733		—		8,733
Warehouse finance	—		—		—		—		517,847		517,847		—		—		—
Total loans and leases held for investment	27,343		10,857		31,761		69,961		4,001,110		4,071,071		14,100		26,412		40,512
Total loans and leases	$	29,609	$	12,218	$	32,811	$	74,638	$	4,688,121	$	4,762,759	$	15,150	$	26,412	$	41,562


	At September 30, 2023
	(As Restated)
	Accruing and Nonaccruing Loans and Leases												Nonperforming Loans and Leases
(Dollars in thousands)	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans and Leases Receivable		> 89 Days Past Due and Accruing		Nonaccrual Balance		Total
Loans held for sale	$	626	$	549	$	306	$	1,481	$	76,298	$	77,779	$	306	$	—	$	306

Term lending	13,898		7,723		11,136		32,757		1,275,376		1,308,133		3,737		15,324		19,061
Asset-based lending	—		—		123		123		382,248		382,371		—		18,082		18,082
Factoring	—		—		—		—		358,344		358,344		—		1,298		1,298
Lease financing	6,865		158		4,828		11,851		171,541		183,392		4,242		1,666		5,908
Insurance premium finance	2,159		1,262		2,339		5,760		798,027		803,787		2,339		—		2,339
SBA/USDA	512		—		1,835		2,347		522,403		524,750		833		1,002		1,835
Other commercial finance	—		—		91		91		166,000		166,091		91		—		91
Commercial finance	23,434		9,143		20,352		52,929		3,673,939		3,726,868		11,242		37,372		48,614


Consumer finance	2,992		2,425		2,210		7,627		246,789		254,416		2,210		—		2,210
Tax services	—		—		5,082		5,082		110		5,192		5,082		—		5,082
Warehouse finance	—		—		—		—		376,915		376,915		—		—		—
Total loans and leases held for investment	26,426		11,568		27,644		65,638		4,297,753		4,363,391		18,534		37,372		55,906
Total loans and leases	$	27,052	$	12,117	$	27,950	$	67,119	$	4,374,051	$	4,441,170	$	18,840	$	37,372	$	56,212

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 September 30, 2024	2024		2023		2022		2021		2020		Prior
Term lending	$	9,281	$	3,433	$	5,369	$	1,386	$	625	$	3,368	$	—	$	23,462	$	2,579

Factoring	—		—		—		—		—		—		29		29		—
Lease financing	—		577		11		46		2		110		—		746		—

SBA/USDA	—		738		55		55		742		585		—		2,175		681

Commercial finance	9,281		4,748		5,435		1,487		1,369		4,063		29		26,412		3,260





Total nonaccrual loans and leases	$	9,281	$	4,748	$	5,435	$	1,487	$	1,369	$	4,063	$	29	$	26,412	$	3,260


	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, 2023	2023		2022		2021		2020		2019		Prior
Term lending	$	865	$	4,942	$	2,933	$	2,165	$	3,134	$	1,285	$	—	$	15,324	$	—
Asset-based lending	—		—		—		—		—		—		18,082		18,082		—
Factoring	—		—		—		—		—		—		1,298		1,298		—
Lease financing	—		—		446		660		—		560		—		1,666		1

SBA/USDA	—		750		—		—		—		252		—		1,002		—

Commercial finance	865		5,692		3,379		2,825		3,134		2,097		19,380		37,372		1





Total nonaccrual loans and leases	$	865	$	5,692	$	3,379	$	2,825	$	3,134	$	2,097	$	19,380	$	37,372	$	1

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 September 30, 2024	2024		2023		2022		2021		2020		Prior
Loans held for sale	$	1,031	$	19	$	—	$	—	$	—	$	—	$	—	$	1,050
Term lending	—		621		354		719		217		12		—		1,923


Lease financing	—		—		—		2		58		—		—		60

SBA/USDA	—		—		331		—		—		—		—		331

Commercial finance	—		621		685		721		275		12		—		2,314


Consumer finance	736		1,841		388		88		—		—		—		3,053
Tax services	8,733		—		—		—		—		—		—		8,733

Total loans and leases held for investment	9,469		2,462		1,073		809		275		12		—		14,100
Total 90 days or more delinquent and accruing	$	10,500	$	2,481	$	1,073	$	809	$	275	$	12	$	—	$	15,150


	Amortized Cost Basis
(Dollars in thousands)	Term Loans and Leases by Origination Year												Revolving Loans and Leases		Total
At September 30, 2023	2023		2022		2021		2020		2019		Prior
Loans held for sale	$	306	$	—	$	—	$	—	$	—	$	—	$	—	$	306
Term lending	1,604		1,371		500		233		29		—		—		3,737


Lease financing	151		490		979		784		1,794		44		—		4,242
Insurance premium finance	—		414		114		—		334		1,477		—		2,339
SBA/USDA	—		—		—		833		—		—		—		833
Other commercial finance	—		—		—		—		—		91		—		91
Commercial finance	1,755		2,275		1,593		1,850		2,157		1,612		—		11,242


Consumer finance	891		1,045		246		—		—		—		28		2,210
Tax services	5,082		—		—		—		—		—		—		5,082

Total loans and leases held for investment	7,728		3,320		1,839		1,850		2,157		1,612		28		18,534
Total 90 days or more delinquent and accruing	$	8,034	$	3,320	$	1,839	$	1,850	$	2,157	$	1,612	$	28	$	18,840

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 non-accrual until later delinquency, usually 120 days past due.

The following table provides the average recorded investment in nonaccrual loans and leases:


	Fiscal Year Ended September 30,
(Dollars in thousands)	2024		2023
Term lending	$	20,133	$	11,494
Asset-based lending	4,896		10,295
Factoring	2,079		578
Lease financing	1,176		2,852

SBA/USDA	2,230		1,244

Commercial finance	30,514		26,463





Total loans and leases	$	30,514	$	26,463

The recognized interest income on the Company's nonaccrual loans and leases for the fiscal years ended September 30, 2024 and 2023 was not significant.

Effective October 1, 2023, the Company adopted ASU 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures on a prospective basis. Financial information at and for the fiscal year ended September 30, 2024 is reflected as such. The historical information disclosed is in accordance with Subtopic ASC 310-40, Receivables – Troubled Debt Restructurings by Creditors.

Modifications made to borrowers experiencing financial difficulty during the fiscal year ended September 30, 2024 were $9.8 million in the commercial finance loan portfolio. The types of modifications granted were term extensions and reduced payments.

During the fiscal year ended September 30, 2024, the Company had $1.5 million of commercial finance loans where a modification was granted in the previous 12 months in which there was a payment default. At September 30, 2024, $1.5 million of modifications granted were in the over 89 days past due category.

There were $1.1 million loans that were modified in a trouble debt restructuring ("TDR") during the fiscal year ended September 30, 2023. The Company had $0.9 million of commercial finance loans that were modified within the previous 12 months experience a payment default during the fiscal year ended September 30, 2023. TDR net charge-offs and the impact of TDRs on the Company's allowance for credit losses were insignificant during the fiscal year ended September 30, 2023.

EARNINGS PER COMMON SHARE ("EPS")

12 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

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 two-class method or the treasury stock 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 upon vesting of performance share units ("PSUs") and restricted stock grants, the exercise of stock options, if any, and after 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.


	Fiscal Year Ended September 30,
	2024		2023		2022
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)
Basic income per common share:
Net income attributable to Pathward Financial, Inc.	$	183,219	$	143,266	$	151,134
Dividends and undistributed earnings allocated to participating securities	(1,678)		(2,148)		(2,479)
Basic net earnings available to common stockholders	181,541		141,118		148,655
Undistributed earnings allocated to nonvested restricted stockholders	1,631		2,067		2,382
Reallocation of undistributed earnings to nonvested restricted stockholders	(1,629)		(2,060)		(2,381)


Diluted net earnings available to common stockholders	$	181,543	$	141,125	$	148,656

Total weighted-average basic common shares outstanding	25,169,937		26,833,079		29,227,071
Effect of dilutive securities(1)

Performance share units	31,813		92,527		5,176

Total effect of dilutive securities	31,813		92,527		5,176
Total weighted-average diluted common shares outstanding	25,201,750		26,925,606		29,232,247

Net earnings per common share:
Basic earnings per common share	$	7.21	$	5.26	$	5.09
Diluted earnings per common share(2)	$	7.20	$	5.24	$	5.09

(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 fiscal years ended September 30, 2024, 2023, and 2022, respectively, were 232,601, 408,477, and 487,476 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive.

PREMISES, FURNITURE, AND EQUIPMENT, NET

12 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

PREMISES, FURNITURE, AND EQUIPMENT, NET

Premises, furniture, and equipment consists of the following:


	At September 30,
(Dollars in thousands)	2024		2023
Land	$	1,354	$	1,354
Buildings	21,685		21,331
Furniture, fixtures, and equipment	63,823		62,312
	86,862		84,997
Less: accumulated depreciation and amortization	(47,807)		(45,837)
Net book value	$	39,055	$	39,160

Depreciation expense of premises, furniture and equipment included in occupancy and equipment expense was approximately $10.2 million, $11.1 million and $11.3 million for the fiscal years ended September 30, 2024, 2023 and 2022, respectively.

RENTAL EQUIPMENT, NET

Rental equipment consists of the following:


	At September 30,
(Dollars in thousands)	2024		2023
Computers and IT networking equipment	$	21,308	$	25,094
Motor vehicles and other	140,920		122,845
Other furniture and equipment	38,755		37,637
Solar panels and equipment	128,296		142,355
Total	329,279		327,931

Accumulated depreciation	(124,987)		(117,418)
Unamortized initial direct costs	1,047		1,237
Net book value	$	205,339	$	211,750

Future minimum lease payments expected to be received for operating leases at September 30, 2024 were as follows:


(Dollars in thousands)
2025	$	41,983
2026	32,493
2027	24,333
2028	15,017
2029	9,402
Thereafter	5,921
Total	$	129,149

RENTAL EQUIPMENT, NET

12 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

RENTAL EQUIPMENT, NET

PREMISES, FURNITURE, AND EQUIPMENT, NET

Premises, furniture, and equipment consists of the following:


	At September 30,
(Dollars in thousands)	2024		2023
Land	$	1,354	$	1,354
Buildings	21,685		21,331
Furniture, fixtures, and equipment	63,823		62,312
	86,862		84,997
Less: accumulated depreciation and amortization	(47,807)		(45,837)
Net book value	$	39,055	$	39,160

Depreciation expense of premises, furniture and equipment included in occupancy and equipment expense was approximately $10.2 million, $11.1 million and $11.3 million for the fiscal years ended September 30, 2024, 2023 and 2022, respectively.

RENTAL EQUIPMENT, NET

Rental equipment consists of the following:


	At September 30,
(Dollars in thousands)	2024		2023
Computers and IT networking equipment	$	21,308	$	25,094
Motor vehicles and other	140,920		122,845
Other furniture and equipment	38,755		37,637
Solar panels and equipment	128,296		142,355
Total	329,279		327,931

Accumulated depreciation	(124,987)		(117,418)
Unamortized initial direct costs	1,047		1,237
Net book value	$	205,339	$	211,750

Future minimum lease payments expected to be received for operating leases at September 30, 2024 were as follows:


(Dollars in thousands)
2025	$	41,983
2026	32,493
2027	24,333
2028	15,017
2029	9,402
Thereafter	5,921
Total	$	129,149

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

The Company held a total of $309.5 million of goodwill at September 30, 2024. 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 fiscal years ended September 30, 2024 and 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
At September 30, 2023	$	7,477	$	—	$	9,110	$	4,133	$	20,720

Amortization during the period	(1,055)		—		(2,544)		(532)		(4,131)

At September 30, 2024	$	6,422	$	—	$	6,566	$	3,601	$	16,589

Gross carrying amount	$	13,774	$	301	$	77,578	$	7,732	$	99,385
Accumulated amortization	(7,352)		(301)		(60,094)		(3,978)		(71,725)
Accumulated impairment	—		—		(10,918)		(153)		(11,071)
At September 30, 2024	$	6,422	$	—	$	6,566	$	3,601	$	16,589

At September 30, 2022	$	8,605	$	—	$	12,395	$	4,691	$	25,691

Amortization during the period	(1,128)		—		(3,285)		(558)		(4,971)

At September 30, 2023	$	7,477	$	—	$	9,110	$	4,133	$	20,720

Gross carrying amount	$	14,314	$	301	$	77,578	$	7,796	$	99,989
Accumulated amortization	(6,837)		(301)		(57,550)		(3,445)		(68,133)
Accumulated impairment	—		—		(10,918)		(218)		(11,136)
At September 30, 2023	$	7,477	$	—	$	9,110	$	4,133	$	20,720

(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 subsequent fiscal years at September 30, 2024 was as follows:


(Dollars in thousands)
2025	$	3,569
2026	3,223
2027	2,577
2028	2,267
2029	1,637
Thereafter	3,316
Total anticipated intangible amortization	$	16,589

There were no impairments to intangible assets for the fiscal years ended September 30, 2024 and 2023. Intangible impairment expense is recorded within the impairment expense line of the Consolidated Statements of Operations.

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES

12 Months Ended

Sep. 30, 2024

Leases [Abstract]

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES

Operating lease right-of-use ("ROU") assets, included in other assets, were $24.4 million and $26.9 million at September 30, 2024 and 2023, respectively.

Operating lease liabilities, included in accrued expenses and other liabilities, were $26.0 million and $28.8 million at September 30, 2024 and 2023, respectively.

Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities at September 30, 2024 were as follows:


(Dollars in thousands)
2025	$	3,985
2026	3,435
2027	3,152
2028	3,095
2029	2,841
Thereafter	12,703
Total undiscounted future minimum lease payments	29,211
Discount	(3,189)
Total operating lease liabilities	$	26,022

The weighted-average discount rate and remaining lease term for operating leases were as follows:


	At September 30,
	2024		2023
Weighted-average discount rate	2.45	%	2.38	%
Weighted-average remaining lease term (years)	8.78		9.66

The components of total lease costs for operating leases were as follows:


	Fiscal Year Ended September 30,
(Dollars in thousands)	2024		2023		2022
Lease expense	$	3,997	$	3,951	$	4,431
Short-term and variable lease cost	75		142		194
ROU asset impairment	—		—		670
Sublease income	(1,300)		(1,409)		(1,267)
Total lease cost for operating leases	$	2,772	$	2,684	$	4,028

TIME CERTIFICATES OF DEPOSIT

12 Months Ended

Sep. 30, 2024

Deposits [Abstract]

TIME CERTIFICATES OF DEPOSIT

Time certificates of deposit in denominations of $250,000 or more were approximately $4.1 million and $5.0 million at September 30, 2024, and 2023, respectively.

Scheduled maturities of time certificates of deposit at September 30, 2024 were as follows for the fiscal years ending:


(Dollars in thousands)
2025	$	3,104
2026	26,102
2027	—
2028	—
2029	—
Thereafter	—
Total(1)	$	29,206

(1) As of September 30, 2024, the Company had $25.0 million certificates of deposit recorded in wholesale deposits on the Consolidated Statements of Financial Condition.

Under the Dodd-Frank Act, IRA and non-IRA deposit accounts are insured up to $250,000 by the DIF under management of the FDIC.

SHORT-TERM AND LONG-TERM BORROWINGS

12 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

SHORT-TERM AND LONG-TERM BORROWINGS

Short-Term Borrowings


	At September 30,
(Dollars in thousands)	2024		2023
Overnight fed funds purchased	$	377,000	$	13,000

Total	$	377,000	$	13,000

The Company had $257.0 million of overnight federal funds purchased from the FHLB and $120.0 million from other financial institutions at September 30, 2024, as compared to $13.0 million from the FHLB at September 30, 2023.

The Bank has executed blanket pledge agreements whereby the Bank assigns, transfers, and pledges to the FHLB and grants to the FHLB a security interest in real estate and securities collateral. The Bank has the right to use, commingle, and dispose of the collateral it has assigned to the FHLB. Under the agreement, the Bank must maintain “eligible collateral” that has a “lending value” at least equal to the “required collateral amount,” all as defined by the agreement.

At September 30, 2024 and 2023, the Bank pledged securities with fair values of approximately $1.04 billion and $996.9 million, respectively, to be used against FHLB advances as needed. In addition, qualifying loans of approximately $136.9 million were pledged as collateral at September 30, 2024 compared to $21.3 million at September 30, 2023.

The Company had no securities sold under agreements to repurchase at September 30, 2024 and 2023.

Long-Term Borrowings


	At September 30,
(Dollars in thousands)	2024		2023

Trust preferred securities	$	13,661	$	13,661
Subordinated debentures, net of issuance costs	19,693		19,591
Other long-term borrowings(1)	—		621
Total	$	33,354	$	33,873

(1) Includes zero and $0.6 million of discounted leases at September 30, 2024 and 2023, respectively.

Scheduled maturities of the Company's long-term borrowings at September 30, 2024 were as follows for the fiscal years ending:


(Dollars in thousands)	Trust preferred securities		Subordinated debentures		Other long-term borrowings		Total
2025	$	—	$	—	$	—	$	—
2026	—		—		—		—
2027	—		—		—		—
2028	—		—		—		—
2029	—		—		—		—
Thereafter	13,661		19,693		—		33,354
Total long-term borrowings	$	13,661	$	19,693	$	—	$	33,354

Certain trust preferred securities are due to First Midwest Financial Capital Trust I, a 100%-owned nonconsolidated subsidiary of the Company. The securities were issued in 2001 in conjunction with the Trust’s issuance of 10,000 shares of trust preferred securities. The securities bear the same interest rate and terms as the trust preferred securities. The securities are included on the Consolidated Statements of Financial Condition as liabilities.

The Company issued all of the 10,310 authorized shares of trust preferred securities of First Midwest Financial Capital Trust I holding solely securities. Distributions are paid semi-annually. Cumulative cash distributions are calculated at 6-month CME Term SOFR plus 0.42826% tenor spread adjustment plus 3.75% (8.43% at September 30, 2024 and 9.65% at September 30, 2023), not to exceed 12.5%. The Company may, at one or more times, defer interest payments on the capital securities for up to 10 consecutive semi-annual periods, but not beyond July 25, 2031. At the end of any deferral period, all accumulated and unpaid distributions are required to be paid. The capital securities are required to be redeemed on July 25, 2031; however, the Company has a semi-annual option to shorten the maturity date. The redemption price is $1,000 per capital security plus any accrued and unpaid distributions to the date of redemption.

Holders of the capital securities have no voting rights, are unsecured and rank junior in priority of payment to all of the Company’s indebtedness and senior to the Company’s common stock.

Although the securities issued by the Trust are not included as a component of stockholders’ equity, the securities are treated as capital for regulatory purposes, subject to certain limitations.

Through the Crestmark Acquisition, the Company acquired $3.4 million in floating rate capital securities due to Crestmark Capital Trust I, a 100%-owned nonconsolidated subsidiary of the Company. The subordinated debentures bear interest at 3-month CME Term SOFR plus 0.26161% tenor spread adjustment plus 3.00%, have a stated maturity of 30 years and are redeemable by the Company at par, with regulatory approval. The interest rate is reset quarterly at distribution dates in February, May, August, and November. The interest rate as of September 30, 2024 was 7.85%. The Company has the option to defer interest payments on the subordinated debentures from time to time for a period not to exceed five consecutive years.

On September 23, 2022, the Company completed a private placement of $20.0 million of its 6.625% fixed-to-floating rate subordinated debentures due 2032 to certain qualified institutional buyers and accredited investors. These notes will mature on September 30, 2032, unless earlier redeemed. Beginning on September 30, 2027, the notes may be redeemed, in whole or in part, at the Company's option subject to regulatory approval, on any scheduled interest payment date. Prior to September 30, 2027, the notes may be redeemed, in whole but not in part, at any time upon certain other specified events. At September 30, 2024, the Company had $19.7 million in aggregate principal amount in subordinated debentures remains outstanding.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

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-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 470
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Sep. 30, 2024
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 was effective from September 3, 2021 through September 30, 2024, with 146,435 shares authorized by this repurchase program not repurchased when it expired. On August 25, 2023, the Company's Board of Directors announced a share repurchase program to repurchase up to an additional 7,000,000 shares of the Company's outstanding common stock on or before September 30, 2028. During the fiscal years ended September 30, 2024 and 2023, the Company repurchased 1,520,001 and 2,628,541 shares, respectively, as part of the share repurchase programs. Under the repurchase programs, repurchased shares were retired and designated as authorized but unissued shares. The Company accounts for repurchased shares using the par value method under which the repurchase price is charged to paid-in capital up to the amount of the original proceeds of those shares. When the repurchase price is greater than the original issue proceeds, the excess is charged to retained earnings. As of September 30, 2024, 7,000,000 shares of common stock remained available for repurchase. For the fiscal years ended September 30, 2024 and 2023, the Company also repurchased 126,221 and 67,103 shares, or $6.1 million and $2.5 million, of common stock, respectively, in settlement of employee tax withholding obligations due upon the vesting of restricted stock. Repurchase 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 129,929 and 149,679 shares of common stock held in treasury during the fiscal years ended September 30, 2024 and 2023, respectively.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

STOCK COMPENSATION

12 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

STOCK COMPENSATION

The Company previously maintained the Pathward Financial, Inc. 2002 Omnibus Incentive Plan, as amended and restated (the "Prior Omnibus Incentive Plan"). No awards were granted under the Prior Omnibus Incentive Plan following November 25, 2022, the date that the Prior Omnibus Incentive Plan expired by its terms. On February 27, 2024, the shareholders of the Company voted to approve the Pathward Financial, Inc. 2023 Omnibus Incentive Plan (the "Plan"). The Plan permits the granting of various types of awards including but not limited to nonvested (restricted) shares and PSUs to certain officers and directors of the Company. Awards may be granted by the Compensation Committee of the Board of Directors based on the performance of the award recipients or other relevant factors.

Shares have previously been granted each year to executives and senior leadership members under the applicable Company incentive plan. These shares vest at various times ranging from immediately to three years based on circumstances at time of grant. The fair value is determined based on the fair market value of the Company’s stock on the grant date. Director shares are issued to the Company’s directors, and these shares have historically vested from immediately to up to one year from the grant date.

The Company also grants selected executives PSU awards. The vesting of these awards is contingent on meeting company-wide performance goals, including earnings per share. PSUs are generally granted at the market value of the underlying share on the date of grant, adjusted for dividends, as PSUs do not participate in dividends. The awards contingently vest over a period of three years and have payout levels ranging from a threshold of 50% to a maximum of 200%. Upon vesting, each PSU earned is converted into one share of common stock.

The fair value of the PSUs is determined by the dividend-adjusted fair value on the grant date for those awards subject to a performance condition. For those PSUs subject to a market condition, a simulation valuation is performed.

In addition, during the first and second quarters of fiscal year 2017, shares were granted to certain executive officers of the Company in connection with their signing of employment agreements with the Company. These stock awards vest in equal installments over eight years.

The following tables show the activity of share awards (including shares of restricted stock subject to vesting, fully-vested restricted stock, and PSUs) granted, exercised or forfeited under all of the Company’s incentive plans during the fiscal years ended September 30, 2024 and 2023.


(Dollars in thousands, except per share data)	Number of Shares	Weighted Average Fair Value at Grant
Nonvested shares outstanding, September 30, 2023	370,151	$	35.87
Granted	181,117	50.61
Vested	(288,734)	40.22
Forfeited or expired	(13,864)	42.49
Nonvested shares outstanding, September 30, 2024	248,670	$	41.19

Nonvested shares outstanding, September 30, 2022	474,348	$	36.52
Granted	135,417	36.68
Vested	(229,803)	37.46
Forfeited or expired	(9,811)	41.14
Nonvested shares outstanding, September 30, 2023	370,151	$	35.87


(Dollars in thousands, except per share data)	Number of Units	Weighted Average Fair Value at Grant
Performance share units outstanding, September 30, 2023	155,804	$	41.20
Granted(1)	52,125	49.61
Vested	(60,984)	55.47
Forfeited or expired	(4,483)	44.59
Performance share units outstanding, September 30, 2024	142,462	$	47.24

Performance share units outstanding, September 30, 2022	96,689	$	42.59
Granted(2)	59,115	38.94
Vested	—	—
Forfeited or expired	—	—
Performance share units outstanding, September 30, 2023	155,804	$	41.20
(1) The activity in this table includes 60,984 shares related to the fiscal year 2021 PSUs, which are included in this table under the assumption of a target performance achievement. The final performance was assessed after September 30, 2023, resulted in an achievement greater than target, and an additional 47,252 shares were allocated to the participants in the plan.
(2) The number of PSUs granted reflects the target number of PSUs able to be earned under a given award.

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 fair value of nonvested (restricted) shares and PSUs granted under the Company’s incentive plans is equal to the fair market value of the underlying stock at the grant date, adjusted for dividends where applicable. The Company has elected to record forfeitures as they occur.

The following table shows the effect to income, net of tax benefits, of share-based compensation expense recorded:


	Fiscal Year Ended September 30,
(Dollars in thousands)	2024		2023		2022
Total employee stock-based compensation expense recognized in income, net of tax effects of $1,873, $1,838, and $2,181, respectively	$	8,416	$	8,465	$	7,824

As of September 30, 2024, stock-based compensation expense not yet recognized in income totaled $6.3 million, which is expected to be recognized over a weighted-average remaining period of 1.56 years.

INCOME TAXES

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

INCOME TAXES

The Company and its subsidiaries file a consolidated federal income tax return on a fiscal year basis. The provision for income taxes were as follows:


	Fiscal Year Ended September 30,
	2024		2023		2022
(Dollars in thousands)	(As Restated)		(As Restated)		(As Restated)
Federal:
Current	$	9,770	$	8,792	$	5,669
Deferred	13,276		(6,688)		11,491
	23,046		2,104		17,160
State:
Current	8,172		7,935		4,739
Deferred	2,890		(452)		4,302
	11,062		7,483		9,041
Income tax expense	$	34,108	$	9,587	$	26,201

The tax effects of the Company's temporary differences that give rise to significant portions of its deferred tax assets and liabilities were:


	At September 30,
	2024		2023
(Dollars in thousands)	(As Restated)		(As Restated)
Deferred tax assets:
Allowance for credit losses	$	17,647	$	23,397
Deferred compensation	4,351		3,739
Stock based compensation	2,402		3,916


Valuation adjustments	175		393
General business credits(1)	55,471		59,414
Accrued expenses	2,763		2,558
Lease liability	6,503		7,210
Net unrealized loss on securities available for sale	50,819		84,908
Premises and equipment	3,939		—
Other assets	3,940		4,193
	148,010		189,728
Deferred tax liabilities:
Premises and equipment	—		(2,016)
Intangibles	(7,859)		(5,862)


Leased assets	(76,016)		(66,877)
Right-of-use assets	(6,218)		(6,877)
Other liabilities	(1,346)		(1,349)
	(91,439)		(82,981)
Net deferred tax assets	$	56,571	$	106,747

(1) The general business credits are investment tax credits generated from qualified solar energy property placed in service during the fiscal years ended September 30, 2024 and 2023. These credits will begin to expire on September 30, 2042.

As of September 30, 2024, the Company had a gross deferred tax asset of $3.0 million for separate company state cumulative net operating loss carryforwards, for which $3.0 million was reserved. At September 30, 2023, the Company had a gross deferred tax asset of $2.7 million for separate company state cumulative net operating loss carryforwards, for which $2.7 million was reserved. These state operating loss carryforwards will expire in various subsequent periods.

In general, management believes that the realization of its deferred tax assets is more likely than not based on the expectations as to future taxable income; therefore, there was no deferred tax valuation allowance at September 30, 2024, or 2023 with the exception of the state cumulative net operating loss carryforwards discussed above.

The table below reconciles the statutory federal income tax expense and rate to the effective income tax expense and rate for the fiscal years presented. The Company's effective tax rate is calculated by dividing income tax expense by income before income tax expense.


	Fiscal Year Ended September 30,
	2024				2023				2022
	(As Restated)				(As Restated)				(As Restated)
(Dollars in thousands)	Amount		Rate		Amount		Rate		Amount		Rate
Statutory federal income tax expense and rate	$	45,910	21.0	%	$	32,559	21.0	%	$	37,863	21.0	%
Change in tax rate resulting from:
State income taxes net of federal benefits	8,678		4.0	%	5,999		3.9	%	7,124		4.0	%
162(m) disallowance	1,874		0.9	%	919		0.6	%	1,125		0.6	%
Tax exempt income	(690)		(0.3)	%	(783)		(0.5)	%	(743)		(0.4)	%

General business credits	(21,132)		(9.7)	%	(28,633)		(18.5)	%	(17,589)		(9.8)	%

Other, net	(532)		(0.2)	%	(474)		(0.3)	%	(1,579)		(0.9)	%
Income tax expense	$	34,108	15.7	%	$	9,587	6.2	%	$	26,201	14.5	%

The Company uses the flow through method of accounting for investment tax credits under which the credits are recognized as a reduction to income tax expense in the period in which the credit arises. During the fiscal years ended September 30, 2024, 2023, and 2022, $19.7 million, $27.4 million, and $16.8 million in investment tax credits were recognized as a reduction to income tax expense, respectively.

The Company’s tax reserves reflect management’s judgment as to the resolution of the issues involved if subject to judicial review. While the Company believes that its reserves are adequate to cover reasonably expected tax risks, there can be no assurance that, in all instances, an issue raised by a tax authority will be resolved at a financial cost that does not exceed its related reserve. With respect to these reserves, the Company’s income tax expense would include (i) any changes in tax reserves arising from material changes during the period in the facts and circumstances surrounding a tax issue, and (ii) any difference from the Company’s tax position as recorded in the Consolidated Financial Statements and the final resolution of a tax issue during the period.

The tax years ended September 30, 2021 and later remain subject to examination by the Internal Revenue Service. For state purposes, the tax years ended September 30, 2021 and later remain open for examination, with few exceptions.

A reconciliation of the beginning and ending balances for liabilities associated with unrecognized tax benefits follows:


	At September 30,
(Dollars in thousands)	2024		2023
Balance at beginning of fiscal year	$	521	$	645



Additions (reductions) for tax positions related to prior years	56		(124)
Balance at end of fiscal year	$	577	$	521

The total amount of unrecognized tax benefits that, if recognized, would impact the effective rate was $540,000 as of September 30, 2024. The Company recognizes interest related to unrecognized tax benefits as a component of income tax expense. The amount of accrued interest related to unrecognized tax benefits was $93,000 as of September 30, 2024. The Company does not anticipate any significant change in the total amount of unrecognized tax benefits within the next 12 months.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

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-Topic 740
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-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS

12 Months Ended

Sep. 30, 2024

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS [Abstract]

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS

The Company and the Bank are required to comply with the regulatory capital rules administered by federal banking agencies (the "Capital Rules"). Under the Capital Rules and the regulatory framework for prompt corrective action, the Company and Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and Bank’s assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. The Company’s and Bank’s capital amounts and classifications are also subject to qualitative judgments by regulators about components, risk weightings, and other factors.

The Capital Rules require the Company and the Bank to maintain minimum ratios (set forth in the table below) of total risk-based capital and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and a leverage ratio consisting of Tier 1 capital (as defined) to average assets (as defined). At September 30, 2024, the Company and the Bank exceeded federal regulatory minimum capital requirements to be classified as well-capitalized under the prompt corrective action requirements. The Company and the Bank took the AOCI opt-out election; under the rule, non-advanced approach banking organizations were given a one-time option to exclude certain AOCI components.

The table below includes certain non-GAAP financial measures that are used by investors, analysts and bank regulatory agencies to assess the capital position of financial services companies. Management reviews these measures along with other measures of capital as part of its financial analyses and has included this non-GAAP financial information, and the corresponding reconciliation to total equity.


	Company		Bank		Minimum to be Adequately Capitalized Under Prompt Corrective Action Provisions		Minimum to be Well Capitalized Under Prompt Corrective Action Provisions
	(As Restated)		(As Restated)
At September 30, 2024
Tier 1 leverage capital ratio	9.05	%	9.22	%	4.00	%	5.00	%
Common equity Tier 1 capital ratio	12.26		12.78		4.50		6.50
Tier 1 capital ratio	12.52		12.78		6.00		8.00
Total capital ratio	14.14		14.03		8.00		10.00
At September 30, 2023
Tier 1 leverage capital ratio	7.69	%	7.90	%	4.00	%	5.00	%
Common equity Tier 1 capital ratio	10.64		11.21		4.50		6.50
Tier 1 capital ratio	10.90		11.21		6.00		8.00
Total capital ratio	12.54		12.46		8.00		10.00

The following table provides a reconciliation of the amounts included in the table above for the Company.


	Standardized Approach(1)
	September 30, 2024		September 30, 2023
(Dollars in thousands)	(As Restated)		(As Restated)
Total stockholders' equity	$	822,189	$	618,347
Adjustments:
LESS: Goodwill, net of associated deferred tax liabilities	296,105		297,679
LESS: Certain other intangible assets	18,018		21,228
LESS: Net deferred tax assets from operating loss and tax credit carry-forwards	15,624		23,323
LESS: Net unrealized (losses) on available for sale securities	(152,328)		(254,294)
LESS: Noncontrolling interest	(277)		(1,005)
ADD: Adoption of Accounting Standards Update 2016-13	3,576		5,363
Common Equity Tier 1(1)	648,623		536,779
Long-term borrowings and other instruments qualifying as Tier 1	13,661		13,661
Tier 1 minority interest not included in common equity Tier 1 capital	(150)		(826)
Total Tier 1 capital	662,134		549,614
Allowance for credit losses	66,140		63,408
Subordinated debentures, net of issuance costs	19,693		19,591
Total capital	$	747,967	$	632,613
(1) Capital ratios were determined using the Basel III capital rules that became effective on January 1, 2015. Basel III revised the definition of capital, increased minimum capital ratios, and introduced a minimum common equity tier 1 capital ratio; those changes were fully phased in through the end of 2021.

The Company and the Bank are required to maintain a capital conservation buffer above the minimum risk-based capital requirements in order to avoid certain limitations on capital distributions, stock repurchases and discretionary bonus payments to executive officers. The capital conservation buffer is exclusively composed of Common Equity Tier 1 capital, and it applies to each of the three risk-based capital ratios but not the leverage ratio. The required Common Equity Tier 1 risk-based, Tier 1 risk-based and total risk-based capital ratios with the buffer are currently 7.0%, 8.5% and 10.5%, respectively.

Based on current and expected continued profitability and subject to continued access to capital markets, we believe that the Company and the Bank will continue to meet the capital conservation buffer of 2.5% in addition to required minimum capital ratios.

- Definition

The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

+ References + Details

REVENUE FROM CONTRACTS WITH CUSTOMERS

12 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

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 16. Segment Reporting to the Consolidated Financial Statements.


(Dollars in thousands)	Consumer				Commercial					Corporate Services/Other			Consolidated Company
	(As Restated)					(As Restated)					(As Restated)				(As Restated)
Fiscal Year Ended September 30,	2024		2023			2024		2023			2024		2023		2024		2023
Net interest income(1)	$	279,610	$	175,315		$	194,075	$	197,455		$	24,140	$	38,306	$	497,825	$	411,076
Noninterest income:
Refund transfer product fees	40,178		39,452			—		—			—		—		40,178		39,452
Refund advance fee income(1)	43,473		37,433			—		—			—		—		43,473		37,433
Card and deposit fees	124,949		149,703			967		1,018			27		25		125,943		150,746
Rental income(1)	—		—			53,443		53,346			714		844		54,157		54,190

Gain on trademarks(1)	—		—			—		—			—		10,000		—		10,000
Gain (loss) on sale of other(1)	(5)		—			7,702		2,005			4,972		658		12,669		2,663
Other income(1)	8,512		6,956			9,636		9,682			5,019		5,477		23,167		22,115
Total noninterest income	217,107		233,544			71,748		66,051			10,732		17,004		299,587		316,599
Revenue	$	496,717	$	408,859		$	265,823	$	263,506		$	34,872	$	55,310	$	797,412	$	727,675
(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 fiscal year ended September 30, 2024.

Refund Transfer Product Fees. Refund transfer fees are specific to the Partner Solutions 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 Partner Solutions business line and consist 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 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 Partner Solutions 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 partner solutions, 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 Partner Solutions and Commercial Finance business lines are included in the Consumer and Commercial reporting segments, respectively. Also included within Card and Deposit Fees for the Consumer reporting segment are servicing fees the Company recognizes for custodial off-balance sheet deposits. This fee income is for services the Bank performs to maintain records of cardholder funds placed at one or more third-party banks insured by the FDIC. The servicing fee is typically reflective of the EFFR.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

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+ Details

SEGMENT REPORTING

12 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

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 Partner Solutions 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:


	Fiscal Year Ended September 30, 2024
	(As Restated)
(Dollars in thousands)	Consumer		Commercial		Corporate Services/Other		Total
Net interest income	$	279,610	$	194,075	$	24,140	$	497,825
Provision for credit loss	42,390		15,571		140		58,101
Noninterest income	217,107		71,748		10,732		299,587
Noninterest expense	215,216		142,143		163,332		520,691
Income (loss) before income tax expense	239,111		108,109		(128,600)		218,620

Total assets	417,843		4,440,662		2,673,512		7,532,017
Total goodwill	87,145		222,360		—		309,505
Total deposits	5,643,228		10,935		220,922		5,875,085


	Fiscal Year Ended September 30, 2023
	(As Restated)
(Dollars in thousands)	Consumer		Commercial		Corporate Services/Other		Total
Net interest income	$	175,315	$	197,455	$	38,306	$	411,076
Provision for credit loss	90,808		18,384		50		109,242
Noninterest income	233,544		66,051		17,004		316,599
Noninterest expense	164,195		141,627		157,566		463,388
Income (loss) before income tax expense	153,856		103,495		(102,306)		155,045

Total assets	445,813		4,183,624		2,873,964		7,503,401
Total goodwill	87,145		222,360		—		309,505
Total deposits	6,376,467		5,958		206,757		6,589,182


	Fiscal Year Ended September 30, 2022
	(As Restated)
(Dollars in thousands)	Consumer		Commercial		Corporate Services/Other		Total
Net interest income	$	115,347	$	187,470	$	21,749	$	324,566
Provision for (reversal of) credit loss	62,934		10,674		(16,816)		56,792
Noninterest income	189,252		68,412		36,143		293,807
Noninterest expense	95,592		128,904		156,782		381,278
Income (loss) before income tax expense	146,073		116,304		(82,074)		180,303

Total assets	339,145		3,488,955		2,907,400		6,735,500
Total goodwill	87,145		222,360		—		309,505
Total deposits	5,695,776		8,965		161,296		5,866,037

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

PARENT COMPANY FINANCIAL STATEMENTS

12 Months Ended

Sep. 30, 2024

Condensed Financial Information Disclosure [Abstract]

PARENT COMPANY FINANCIAL STATEMENTS

Presented below are the condensed financial statements for the parent company, Pathward Financial, Inc.


Condensed Statements of Financial Condition
	September 30, 2024		September 30, 2023
	(As Restated)		(As Restated)
ASSETS
Cash and cash equivalents	$	1,898	$	1,399
Securities held to maturity, at amortized cost	10,896		9,220
Investment in subsidiaries	848,427		646,294
Other assets	2,263		1,312
Total assets	$	863,484	$	658,225

LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES
Long-term borrowings	$	33,354	$	33,252
Other liabilities	7,941		6,626
Total liabilities	41,295		39,878

STOCKHOLDERS' EQUITY
Common stock	248		262
Additional paid-in capital	638,803		628,500
Retained earnings	337,058		246,377
Accumulated other comprehensive loss	(153,394)		(255,443)
Treasury stock, at cost	(249)		(344)
Total equity attributable to parent	822,466		619,352
Noncontrolling interest	(277)		(1,005)
Total stockholders' equity	822,189		618,347
Total liabilities and stockholders' equity	$	863,484	$	658,225


Condensed Statements of Operations
	Fiscal Year Ended September 30,
	2024		2023		2022
	(As Restated)		(As Restated)		(As Restated)
Interest expense	$	2,667	$	2,538	$	3,982
Other expense	3,297		1,409		1,062
Total expense	5,964		3,947		5,044

Loss before income taxes and equity in undistributed net income of subsidiaries	(5,964)		(3,947)		(5,044)

Income tax benefit	(1,147)		(967)		(1,029)

Loss before equity in undistributed net income of subsidiaries	(4,817)		(2,980)		(4,015)

Equity in undistributed net income of subsidiaries	186,879		146,389		154,400
Other income	1,157		(143)		749
Total income	188,036		146,246		155,149

Net income attributable to parent	$	183,219	$	143,266	$	151,134


Condensed Statements of Cash Flows
	Fiscal Year Ended September 30,
	2024		2023		2022
	(As Restated)		(As Restated)		(As Restated)
Cash flows from operating activities:
Net income attributable to parent	$	183,219	$	143,266	$	151,134
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	102		102		1,020
Equity in undistributed net income of subsidiaries	(186,879)		(146,389)		(154,400)

Net change in accrued interest receivable	46		(30)		(15)
Net change in other assets	(997)		(354)		(636)
Net change in accrued expenses and other liabilities	1,315		(1,793)		3,164
Cash dividend received	87,000		110,000		229,200

Stock compensation	10,287		11,070		10,004
Net cash provided by operating activities	94,093		115,872		239,471

Cash flows from investing activities:




Alternative investments	(1,676)		(1,217)		(3,380)
Net cash (used in) investing activities	(1,676)		(1,217)		(3,380)

Cash flows from financing activities:


Redemption of long-term borrowings	—		—		(75,000)
Payment of debt issuance costs	—		—		20,000
Proceeds from long-term borrowings	—		(511)		—
Dividends paid on common stock	(5,067)		(5,426)		(5,921)

Issuance of common stock due to restricted stock	2		1
Issuance of common stock due to ESOP	—		—		2,886
Repurchases of common stock	(86,853)		(120,437)		(168,235)
Net cash (used in) financing activities	(91,918)		(126,373)		(226,270)

Net change in cash and cash equivalents	499		(11,718)		9,821

Cash and cash equivalents at beginning of fiscal year	1,399		13,117		3,296
Cash and cash equivalents at end of fiscal year	$	1,898	$	1,399	$	13,117

The extent to which the Company may pay cash dividends to stockholders will depend on the cash currently available at the Company, as well as the ability of the Bank to pay dividends to the Company.

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

12 Months Ended

Sep. 30, 2024

Quarterly Financial Information Disclosure [Abstract]

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

As discussed in Note 21. Restatement of Previously Issued Financial Statements, the Company restated the audited consolidated financial statements as of September 30, 2024 and 2023, and for the years ended September 30, 2024, 2023, and 2022. In addition to the annual periods, the Company's consolidated financial statements and related disclosures as of and for the interim periods ended December 31, 2021, March 31, 2022, and June 30, 2022 included in its Quarterly Reports on Form 10-Q for the fiscal quarters ended December 31, 2021, March 31, 2022, and June 30, 2022, respectively, and as of and for the interim periods ended December 31, 2022, March 31, 2023, and June 30, 2023 included in its Quarterly Reports on Form 10-Q for the fiscal quarters ended December 31, 2022, March 31, 2023, and June 30, 2023, respectively, and as of and for the interim periods ended December 31, 2023, March 31, 2024, and June 30, 2024 included in its Quarterly Reports on Form 10-Q for the fiscal quarters ended December 31, 2023, March 31, 2024, and June 30, 2024, respectively, should no longer be relied upon. For the three months ended September 30, 2024, 2023, and 2022, the amounts have been restated for presentation, as these three month interim periods were not reported in a previous Annual Report on Form 10-K or Quarterly Report on Form 10-Q filed by the Company. The only change to the consolidated statements of comprehensive income (loss) and the consolidated statements of stockholders' equity for the quarters ended September 30, 2024, 2023, and 2022 as a result of the restatement is due to the changes in net income (loss).

The following tables contain a summary of our unaudited quarterly consolidated result of operations for the quarterly periods in 2024, 2023, and 2022. The amounts below have been updated to reflect the restatement as discussed in Note 21. Restatement of Previously Issued Financial Statements.


	Quarter Ended
	December 31		March 31		June 30		September 30
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Fiscal Year 2024
Interest and dividend income	$	124,789	$	137,094	$	125,833	$	131,342
Interest expense	5,862		8,460		3,083		3,828
Net interest income	118,927		128,634		122,750		127,514
Provision for credit loss	7,758		29,744		11,927		8,672
Noninterest income	52,761		128,945		65,871		52,010
Net income attributable to parent	34,899		69,918		44,869		33,533
Earnings per common share
Basic	$	1.34	$	2.74	$	1.78	$	1.34
Diluted	1.34		2.74		1.78		1.34
Dividend declared per share	0.05		0.05		0.05		0.05

Fiscal Year 2023
Interest and dividend income	$	89,433	$	108,955	$	104,696	$	118,866
Interest expense	1,003		3,282		1,881		4,708
Net interest income	88,430		105,673		102,815		114,158
Provision for credit loss	16,758		41,960		22,517		28,007
Noninterest income	65,777		127,038		67,733		56,051
Net income attributable to parent	27,790		54,119		36,080		25,277
Earnings per common share
Basic	$	0.98	$	1.97	$	1.35	$	0.96
Diluted	0.98		1.96		1.34		0.96
Dividend declared per share	0.05		0.05		0.05		0.05

Fiscal Year 2022
Interest and dividend income	$	76,204	$	89,879	$	78,625	$	84,730
Interest expense	1,278		1,377		1,755		462
Net interest income	74,926		88,502		76,870		84,268
Provision for (reversal of) credit loss	329		40,598		7,863		8,002
Noninterest income	86,591		109,766		53,994		43,456
Net income attributable to parent	61,712		45,874		22,264		21,284
Earnings per common share
Basic	$	2.01	$	1.54	$	0.76	$	0.73
Diluted	2.01		1.54		0.76		0.73
Dividend declared per share	0.05		0.05		0.05		0.05


Restated Consolidated Statements of Operations (unaudited)
	Quarters Ended
	September 30, 2024		June 30, 2024		March 31, 2024		December 31, 2023
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Interest and dividend income:
Loans and leases, including fees	$	113,884	$	107,762	$	113,083	$	103,854
Mortgage-backed securities	9,607		9,748		9,998		10,049
Other investments	7,851		8,323		14,013		10,886
	131,342		125,833		137,094		124,789
Interest expense:
Deposits	1,119		1,689		6,685		3,526
FHLB advances and other borrowings	2,709		1,394		1,775		2,336
	3,828		3,083		8,460		5,862

Net interest income	127,514		122,750		128,634		118,927

Provision for credit loss	8,672		11,927		29,744		7,758

Net interest income after provision for credit loss	118,842		110,823		98,890		111,169

Noninterest income:
Refund transfer product fees	1,703		9,111		28,942		422
Refund advance fee income	229		(67)		43,200		111
Card and deposit fees	26,441		33,408		35,344		30,750
Rental income	13,199		13,779		13,720		13,459
Gain on sale of trademarks	—		—		—		—
Gain (loss) on sale of other	3,459		4,675		1,695		2,840
Other income	6,979		4,965		6,044		5,179
Total noninterest income	52,010		65,871		128,945		52,761

Noninterest expense:
Compensation and benefits	52,298		48,449		54,073		46,652
Refund transfer product expense	168		2,136		7,366		192
Refund advance expense	20		47		1,846		30
Card processing	33,877		34,314		35,163		34,584
Occupancy and equipment expense	9,376		9,070		9,293		8,848
Operating lease equipment depreciation	10,445		10,465		10,424		10,423
Legal and consulting	8,414		5,410		6,141		4,892
Intangible amortization	924		983		1,240		984
Impairment expense	—		999		2,013		—
Other expense	17,840		13,637		13,183		14,472
Total noninterest expense	133,362		125,510		140,742		121,077

Income before income tax expense	37,490		51,184		87,093		42,853

Income tax expense	3,382		6,103		16,926		7,697

Net income before noncontrolling interest	34,108		45,081		70,167		35,156
Net income attributable to noncontrolling interest	575		212		249		257
Net income attributable to parent	$	33,533	$	44,869	$	69,918	$	34,899

Earnings per common share:
Basic	$	1.34	$	1.78	$	2.74	$	1.34
Diluted	$	1.34	$	1.78	$	2.74	$	1.34


	Quarters Ended
	September 30, 2023		June 30, 2023		March 31, 2023		December 31, 2022
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Interest and dividend income:
Loans and leases, including fees	$	99,309	$	86,592	$	88,147	$	72,769
Mortgage-backed securities	10,225		10,234		10,326		10,412
Other investments	9,332		7,870		10,482		6,252
	118,866		104,696		108,955		89,433
Interest expense:
Deposits	1,954		164		2,096		142
FHLB advances and other borrowings	2,754		1,717		1,186		861
	4,708		1,881		3,282		1,003

Net interest income	114,158		102,815		105,673		88,430

Provision for credit loss	28,007		22,517		41,960		16,758

Net interest income after provision for credit loss	86,151		80,298		63,713		71,672

Noninterest income:
Refund transfer product fees	308		8,262		30,205		677
Refund advance fee income	(252)		(927)		37,995		617
Card and deposit fees	31,233		39,708		42,087		37,718
Rental income	14,562		13,980		12,940		12,708
Gain on sale of trademarks	—		—		—		10,000
Gain (loss) on sale of other	2,006		821		(666)		502
Other income	8,194		5,889		4,477		3,555
Total noninterest income	56,051		67,733		127,038		65,777

Noninterest expense:
Compensation and benefits	46,352		47,402		47,547		43,017
Refund transfer product expense	28		1,727		7,863		105
Refund advance expense	(6)		239		1,603		27
Card processing	29,549		26,342		26,924		22,683
Occupancy and equipment expense	9,274		8,595		8,510		8,312
Operating lease equipment depreciation	10,846		10,517		14,719		9,628
Legal and consulting	7,633		5,089		4,921		9,459
Intangible amortization	1,110		1,168		1,435		1,258
Impairment expense	—		—		3,249		24
Other expense	16,453		9,987		11,404		8,395
Total noninterest expense	121,239		111,066		128,175		102,908

Income before income tax expense	20,963		36,965		62,576		34,541

Income tax expense	(4,821)		377		7,860		6,171

Net income before noncontrolling interest	25,784		36,588		54,716		28,370
Net income attributable to noncontrolling interest	507		508		597		580
Net income attributable to parent	$	25,277	$	36,080	$	54,119	$	27,790

Earnings per common share:
Basic	$	0.96	$	1.35	$	1.97	$	0.98
Diluted	$	0.96	$	1.34	$	1.96	$	0.98


	Quarters Ended
	September 30, 2022		June 30, 2022		March 31, 2022		December 31, 2021
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Interest and dividend income:
Loans and leases, including fees	$	69,470	$	67,260	$	80,242	$	68,348
Mortgage-backed securities	10,155		7,381		5,446		3,864
Other investments	5,105		3,984		4,191		3,992
	84,730		78,625		89,879		76,204
Interest expense:
Deposits	100		94		165		141
FHLB advances and other borrowings	362		1,661		1,212		1,137
	462		1,755		1,377		1,278

Net interest income	84,268		76,870		88,502		74,926

Provision for credit loss	8,002		7,863		40,598		329

Net interest income after provision for credit loss	76,266		69,007		47,904		74,597

Noninterest income:
Refund transfer product fees	1,136		10,289		27,805		579
Refund advance fee income	45		(20)		39,299		1,233
Card and deposit fees	28,909		24,935		26,520		25,369
Rental income	12,024		12,082		11,375		11,077
Gain on sale of trademarks	—		—		—		50,000
Gain (loss) on sale of other	(5,202)		1,437		886		(3,328)
Other income	6,544		5,271		3,881		1,661
Total noninterest income	43,456		53,994		109,766		86,591

Noninterest expense:
Compensation and benefits	42,763		45,091		45,047		38,225
Refund transfer product expense	53		2,457		6,260		138
Refund advance expense	1		(29)		2,002		183
Card processing	15,718		8,438		7,457		7,172
Occupancy and equipment expense	9,064		8,996		8,500		8,349
Operating lease equipment depreciation	9,305		9,145		8,737		8,449
Legal and consulting	13,355		11,724		9,347		6,208
Intangible amortization	1,396		1,532		2,169		1,488
Impairment expense	—		670		—		—
Other expense	7,950		4,523		14,243		15,152
Total noninterest expense	99,605		92,547		103,762		85,364

Income before income tax expense	20,117		30,454		53,908		75,824

Income tax expense	(1,854)		6,742		7,183		14,130

Net income before noncontrolling interest	21,971		23,712		46,725		61,694
Net income attributable to noncontrolling interest	687		1,448		851		(18)
Net income attributable to parent	$	21,284	$	22,264	$	45,874	$	61,712

Earnings per common share:
Basic	$	0.73	$	0.76	$	1.54	$	2.01
Diluted	$	0.73	$	0.76	$	1.54	$	2.01


Restated Consolidated Statements of Financial Condition (unaudited)
(Dollars in thousands, except per share data)	December 31, 2023
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	671,630	$	—		$	671,630
Securities available for sale, at fair value	1,850,581		$	—		1,850,581
Securities held to maturity, at amortized cost (fair value $32,180)	35,440		—			35,440
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	23,694		—			23,694
Loans held for sale	69,518		—			69,518
Loans and leases	4,426,281		3,035		b	4,429,316
Allowance for credit losses	(53,785)		(37,255)		a	(91,040)
Accrued interest receivable	27,080		—			27,080
Premises, furniture, and equipment, net	38,270		—			38,270
Rental equipment, net	228,916		—			228,916
Goodwill and intangible assets	329,241		—			329,241
Other assets	280,571		9,294		b	289,865
Total assets	$	7,927,437	$	(24,926)		$	7,902,511

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,936,055	—			$	6,936,055
Short-term borrowings	—		—			—
Long-term borrowings	33,614		—			33,614
Accrued expenses and other liabilities	228,486		109		b	228,595
Total liabilities	7,198,155		109			7,198,264

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2023	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 26,099,348 shares issued and 25,988,230 shares outstanding at December 31, 2023	260		—			260
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2023	—		—			—
Additional paid-in capital	629,737		—			629,737
Retained earnings	293,463		(25,036)		a, b	268,427
Accumulated other comprehensive loss	(188,433)		—			(188,433)
Treasury stock, at cost, 111,118 common shares at December 31, 2023	(5,235)		—			(5,235)
Total equity attributable to parent	729,792		(25,036)			704,756
Noncontrolling interest	(510)		—			(510)
Total stockholders’ equity	729,282		(25,036)			704,246
Total liabilities and stockholders’ equity	$	7,927,437	$	(24,927)		$	7,902,510

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	March 31, 2024
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	347,888	$	—		$	347,888
Securities available for sale, at fair value	1,779,458		—			1,779,458
Securities held to maturity, at amortized cost (fair value $31,113)	34,682		—			34,682
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	25,844		—			25,844
Loans held for sale	25,946		—			25,946
Loans and leases	4,409,385		2,615		b	4,412,000
Allowance for credit losses	(80,777)		(30,505)		a	(111,282)
Accrued interest receivable	30,294		—			30,294
Premises, furniture, and equipment, net	37,266		—			37,266
Rental equipment, net	215,885		—			215,885
Goodwill and intangible assets	328,001		—			328,001
Other assets	283,245		7,582		b	290,827
Total assets	$	7,437,117	$	(20,308)		$	7,416,809

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,368,344	$	—		$	6,368,344
Short-term borrowings	31,000		—			31,000
Long-term borrowings	33,373		—			33,373
Accrued expenses and other liabilities	264,938		78		b	265,016
Total liabilities	6,697,655		78			6,697,733

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2024	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 25,507,915 shares issued and 25,377,986 shares outstanding at March 31, 2024	254		—			254
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2024	—		—			—
Additional paid-in capital	634,415		—			634,415
Retained earnings	317,964		(20,386)		a, b	297,578
Accumulated other comprehensive loss	(206,570)		—			(206,570)
Treasury stock, at cost, 129,929 common shares at March 31, 2024	(6,181)		—			(6,181)
Total equity attributable to parent	739,882		(20,386)			719,496
Noncontrolling interest	(420)		—			(420)
Total stockholders’ equity	739,462		(20,386)			719,076
Total liabilities and stockholders’ equity	$	7,437,117	$	(20,308)		$	7,416,809

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	June 30, 2024
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	298,926	$	—		$	298,926
Securities available for sale, at fair value	1,725,460		—			1,725,460
Securities held to maturity, at amortized cost (fair value $30,237)	34,026		—			34,026
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	24,449		—			24,449
Loans held for sale	29,380		—			29,380
Loans and leases	4,612,552		3,053		b	4,615,605
Allowance for credit losses	(79,836)		(26,929)		a	(106,765)
Accrued interest receivable	31,755		—			31,755
Premises, furniture, and equipment, net	36,953		—			36,953
Rental equipment, net	209,544		—			209,544
Goodwill and intangible assets	327,018		—			327,018
Other assets	280,053		6,626		b	286,679
Total assets	$	7,530,280	$	(17,250)		$	7,513,030

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,431,516	$	—		$	6,431,516
Short-term borrowings	—		—			—
Long-term borrowings	33,329		—			33,329
Accrued expenses and other liabilities	300,187		100		b	300,287
Total liabilities	6,765,032		100			6,765,132

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2024	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 25,215,159 shares issued and 25,085,230 shares outstanding at June 30, 2024	251		—			251
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2024	—		—			—
Additional paid-in capital	636,284		—			636,284
Retained earnings	343,392		(17,352)		a, b	326,040
Accumulated other comprehensive loss	(207,992)		—			(207,992)
Treasury stock, at cost, 129,929 common shares at June 30, 2024	(6,181)		—			(6,181)
Total equity attributable to parent	765,754		(17,352)			748,402
Noncontrolling interest	(506)		—			(506)
Total stockholders’ equity	765,248		(17,352)			747,896
Total liabilities and stockholders’ equity	$	7,530,280	$	(17,252)		$	7,513,028

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	December 31, 2022
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	369,169	$	—		$	369,169
Securities available for sale, at fair value	1,847,778		—			1,847,778
Securities held to maturity, at amortized cost (fair value $37,658)	40,565		—			40,565
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812		—			28,812
Loans held for sale	17,148		—			17,148
Loans and leases	3,509,730		1,623		b	3,511,353
Allowance for credit losses	(52,592)		(18,437)		a	(71,029)
Accrued interest receivable	20,170		—			20,170
Premises, furniture, and equipment, net	41,029		—			41,029
Rental equipment, net	231,129		—			231,129
Goodwill and intangible assets	333,938		—			333,938
Other assets	272,349		4,865		b	277,214
Total assets	$	6,659,225	$	(11,949)		$	6,647,276

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,789,132	$	—		$	5,789,132
Short-term borrowings	—		—			—
Long-term borrowings	34,977		—			34,977
Accrued expenses and other liabilities	175,983		33		b	176,016
Total liabilities	6,000,092		33			6,000,125

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2022	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 28,358,583 shares issued and 28,211,239 shares outstanding at December 31, 2022	282		—			282
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2022	—		—			—
Additional paid-in capital	620,681		—			620,681
Retained earnings	246,891		(11,982)		a, b	234,909
Accumulated other comprehensive loss	(201,690)		—			(201,690)
Treasury stock, at cost, 147,344 common shares at December 31, 2022	(6,824)		—			(6,824)
Total equity attributable to parent	659,340		(11,982)			647,358
Noncontrolling interest	(207)		—			(207)
Total stockholders’ equity	659,133		(11,982)			647,151
Total liabilities and stockholders’ equity	$	6,659,225	$	(11,949)		$	6,647,276

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	March 31, 2023
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	432,598	$	—		$	432,598
Securities available for sale, at fair value	1,825,563		—			1,825,563
Securities held to maturity, at amortized cost (fair value $35,028)	38,713		—			38,713
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	29,387		—			29,387
Loans held for sale	24,780		—			24,780
Loans and leases	3,725,616		1,958		b	3,727,574
Allowance for credit losses	(84,304)		(17,990)		a	(102,294)
Accrued interest receivable	22,434		—			22,434
Premises, furniture, and equipment, net	39,735		—			39,735
Rental equipment, net	210,844		—			210,844
Goodwill and intangible assets	332,503		—			332,503
Other assets	270,387		3,479		b	273,866
Total assets	$	6,868,256	$	(12,553)		$	6,855,703

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,902,696	$	—		$	5,902,696
Short-term borrowings	43,000		—			43,000
Long-term borrowings	34,543		—			34,543
Accrued expenses and other liabilities	214,773		81		b	214,854
Total liabilities	6,195,012		81			6,195,093

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2023	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 27,205,406 shares issued and 27,055,727 shares outstanding at March 31, 2023	271		—			271
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2023	—		—			—
Additional paid-in capital	623,250		—			623,250
Retained earnings	245,046		(12,634)		a, b	232,412
Accumulated other comprehensive loss	(187,829)		—			(187,829)
Treasury stock, at cost, 149,679 common shares at March 31, 2023	(6,943)		—			(6,943)
Total equity attributable to parent	673,795		(12,634)			661,161
Noncontrolling interest	(551)		—			(551)
Total stockholders’ equity	673,244		(12,634)			660,610
Total liabilities and stockholders’ equity	$	6,868,256	$	(12,553)		$	6,855,703

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	June 30, 2023
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	515,271	$	—		$	515,271
Securities available for sale, at fair value	1,914,271		—			1,914,271
Securities held to maturity, at amortized cost (fair value $33,670)	37,725		—			37,725
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	30,890		—			30,890
Loans held for sale	87,351		—			87,351
Loans and leases	4,072,899		2,882		b	4,075,781
Allowance for credit losses	(81,916)		(33,546)		a	(115,462)
Accrued interest receivable	22,332		—			22,332
Premises, furniture, and equipment, net	38,601		—			38,601
Rental equipment, net	224,212		—			224,212
Goodwill and intangible assets	331,335		—			331,335
Other assets	265,654		9,141		b	274,795
Total assets	$	7,458,625	$	(21,523)		$	7,437,102

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,306,976	$	—		$	6,306,976
Short-term borrowings	230,000		—			230,000
Long-term borrowings	34,178		—			34,178
Accrued expenses and other liabilities	209,750		127		b	209,877
Total liabilities	6,780,904		127			6,781,031

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2023	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 26,688,951 shares issued and 26,539,272 shares outstanding at June 30, 2023	266		—			266
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2023	—		—			—
Additional paid-in capital	625,825		—			625,825
Retained earnings	267,100		(21,650)		a, b	245,450
Accumulated other comprehensive loss	(207,896)		—			(207,896)
Treasury stock, at cost, 149,679 common shares at June 30, 2023	(6,943)		—			(6,943)
Total equity attributable to parent	678,352		(21,650)			656,702
Noncontrolling interest	(631)		—			(631)
Total stockholders’ equity	677,721		(21,650)			656,071
Total liabilities and stockholders’ equity	$	7,458,625	$	(21,523)		$	7,437,102

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	December 31, 2021
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	1,230,100	$	—		$	1,230,100
Securities available for sale, at fair value	1,782,739		—			1,782,739
Securities held to maturity, at amortized cost (fair value $50,364)	50,994		—			50,994
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,400		—			28,400
Loans held for sale	36,182		—			36,182
Loans and leases	3,684,261		1,122		b	3,685,383
Allowance for credit losses	(67,623)		(10,220)		a	(77,843)
Accrued interest receivable	17,240		—			17,240
Premises, furniture, and equipment, net	44,130		—			44,130
Rental equipment, net	234,693		—			234,693
Goodwill and intangible assets	341,166		—			341,166
Other assets	227,376		2,804		b	230,180
Total assets	$	7,609,658	$	(6,294)		$	7,603,364

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,525,569	$	—		$	6,525,569
Short-term borrowings	—		—			—
Long-term borrowings	92,274		—			92,274
Accrued expenses and other liabilities	165,658		(5)		b	165,653
Total liabilities	6,783,501		(5)			6,783,496

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2021	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 30,158,420 shares issued and 30,080,717 shares outstanding at December 31, 2021	301		—			301
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2021	—		—			—
Additional paid-in capital	610,816		—			610,816
Retained earnings	217,992		(6,289)		a, b	211,703
Accumulated other comprehensive loss	724		—			724
Treasury stock, at cost, 77,703 common shares at December 31, 2021	(4,318)		—			(4,318)
Total equity attributable to parent	825,515		(6,289)			819,226
Noncontrolling interest	642		—			642
Total stockholders’ equity	826,157		(6,289)			819,868
Total liabilities and stockholders’ equity	$	7,609,658	$	(6,294)		$	7,603,364

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	March 31, 2022
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	237,680	$	—		$	237,680
Securities available for sale, at fair value	2,043,478		—			2,043,478
Securities held to maturity, at amortized cost (fair value $45,436)	47,287		—			47,287
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812		—			28,812
Loans held for sale	31,410		—			31,410
Loans and leases	3,730,190		1,212		b	3,731,402
Allowance for credit losses	(88,552)		(14,506)		a	(103,058)
Accrued interest receivable	19,115		—			19,115
Premises, furniture, and equipment, net	43,167		—			43,167
Rental equipment, net	213,033		—			213,033
Goodwill and intangible assets	338,795		—			338,795
Other assets	242,824		3,629		b	246,453
Total assets	$	6,887,239	$	(9,665)		$	6,877,574

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,829,886	$	—		$	5,829,886
Short-term borrowings	—		—			—
Long-term borrowings	91,386		—			91,386
Accrued expenses and other liabilities	202,561		1		b	202,562
Total liabilities	6,123,833		1			6,123,834

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2022	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 29,443,911 shares issued and 29,362,844 shares outstanding at March 31, 2022	294		—			294
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2022	—		—			—
Additional paid-in capital	612,917		—			612,917
Retained earnings	223,760		(9,666)		a, b	214,094
Accumulated other comprehensive loss	(69,374)		—			(69,374)
Treasury stock, at cost, 81,067 common shares at March 31, 2022	(4,513)		—			(4,513)
Total equity attributable to parent	763,084		(9,666)			753,418
Noncontrolling interest	322		—			322
Total stockholders’ equity	763,406		(9,666)			753,740
Total liabilities and stockholders’ equity	$	6,887,239	$	(9,665)		$	6,877,574

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)



(Dollars in thousands, except per share data)	June 30, 2022
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	157,260	$	—		$	157,260
Securities available for sale, at fair value	1,956,523		—			1,956,523
Securities held to maturity, at amortized cost (fair value $41,963)	43,877		—			43,877
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812		—			28,812
Loans held for sale	67,571		—			67,571
Loans and leases	3,688,566		1,404		b	3,689,970
Allowance for credit losses	(75,206)		(15,041)		a	(90,247)
Accrued interest receivable	16,818		—			16,818
Premises, furniture, and equipment, net	42,076		—			42,076
Rental equipment, net	222,023		—			222,023
Goodwill and intangible assets	336,593		—			336,593
Other assets	243,265		3,861		b	247,126
Total assets	$	6,728,178	$	(9,776)		$	6,718,402

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,710,799	$	—		$	5,710,799
Short-term borrowings	—		—			—
Long-term borrowings	16,616		—			16,616
Accrued expenses and other liabilities	275,989		18		b	276,007
Total liabilities	6,003,404		18			6,003,422

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2022	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 29,440,396 shares issued and 29,356,707 shares outstanding at June 30, 2022	294		—			294
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2022	—		—			—
Additional paid-in capital	615,159		—			615,159
Retained earnings	244,686		(9,794)		a, b	234,892
Accumulated other comprehensive loss	(131,407)		—			(131,407)
Treasury stock, at cost, 83,689 common shares at June 30, 2022	(4,623)		—			(4,623)
Total equity attributable to parent	724,109		(9,794)			714,315
Noncontrolling interest	665		—			665
Total stockholders’ equity	724,774		(9,794)			714,980
Total liabilities and stockholders’ equity	$	6,728,178	$	(9,776)		$	6,718,402

a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


Restated Consolidated Statements of Operations (unaudited)
	Three Months Ended December 31, 2023
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	94,963	$	8,891	a, b	$	103,854
Mortgage-backed securities	10,049		—			10,049
Other investments	10,886		—			10,886
	115,898		8,891			124,789
Interest expense:
Deposits	3,526		—			3,526
FHLB advances and other borrowings	2,336		—			2,336
	5,862		—			5,862

Net interest income	110,036		8,891			118,927

Provision for credit loss	9,890		(2,132)		a	7,758

Net interest income after provision for credit loss	100,146		11,023			111,169

Noninterest income:
Refund transfer product fees	422		—			422
Refund advance fee income	111		—			111
Card and deposit fees	30,750		—			30,750
Rental income	13,459		—			13,459
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	2,840		—			2,840
Other income	5,179		—			5,179
Total noninterest income	52,761		—			52,761

Noninterest expense:
Compensation and benefits	46,652		—			46,652
Refund transfer product expense	192		—			192
Refund advance expense	30		—			30
Card processing	34,584		—			34,584
Occupancy and equipment expense	8,848		—			8,848
Operating lease equipment depreciation	10,423		—			10,423
Legal and consulting	4,892		—			4,892
Intangible amortization	984		—			984
Impairment expense	—		—			—
Other expense	12,669		1,803		a	14,472
Total noninterest expense	119,274		1,803			121,077

Income before income tax expense	33,633		9,220			42,853

Income tax expense	5,719		1,978		a, b	7,697

Net income before noncontrolling interest	27,914		7,242			35,156
Net income attributable to noncontrolling interest	257		—			257
Net income attributable to parent	27,657		7,242			34,899

Earnings per common share:
Basic	$	1.06				$	1.34
Diluted	$	1.06				$	1.34

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended March 31, 2024							Six Months Ended March 31, 2024
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	102,750	$	10,333	a, b	$	113,083	$	197,713	$	19,224	a, b	$	216,937
Mortgage-backed securities	9,998		—			9,998		20,047		—			20,047
Other investments	14,013		—			14,013		24,899		—			24,899
	126,761		10,333			137,094		242,659		19,224			261,883
Interest expense:
Deposits	6,685		—			6,685		10,211		—			10,211
FHLB advances and other borrowings	1,775		—			1,775		4,111		—			4,111
	8,460		—			8,460		14,322					14,322

Net interest income	118,301		10,333			128,634		228,337		19,224			247,561

Provision for credit loss	26,052		3,692		a	29,744		35,942		1,560		a	37,502

Net interest income after provision for credit loss	92,249		6,641			98,890		192,395		17,664			210,059

Noninterest income:
Refund transfer product fees	28,942		—			28,942		29,364		—			29,364
Refund advance fee income	43,200		—			43,200		43,311		—			43,311
Card and deposit fees	35,344		—			35,344		66,094		—			66,094
Rental income	13,720		—			13,720		27,179		—			27,179
Gain on sale of trademarks	—		—			—		—		—			—
Gain (loss) on sale of other	1,695		—			1,695		4,535		—			4,535
Other income	6,044		—			6,044		11,223		—			11,223
Total noninterest income	128,945		—			128,945		181,706		—			181,706

Noninterest expense:
Compensation and benefits	54,073		—			54,073		100,725		—			100,725
Refund transfer product expense	7,366		—			7,366		7,558		—			7,558
Refund advance expense	1,846		—			1,846		1,876		—			1,876
Card processing	35,163		—			35,163		69,747		—			69,747
Occupancy and equipment expense	9,293		—			9,293		18,141		—			18,141
Operating lease equipment depreciation	10,424		—			10,424		20,847		—			20,847
Legal and consulting	6,141		—			6,141		11,033		—			11,033
Intangible amortization	1,240		—			1,240		2,224		—			2,224
Impairment expense	2,013		—			2,013		2,013		—			2,013
Other expense	12,872		311		a	13,183		25,541		2,114		a	27,655
Total noninterest expense	140,431		311			140,742		259,705		2,114			261,819

Income before income tax expense	80,763		6,330			87,093		114,396		15,550			129,946

Income tax expense	15,246		1,680		a, b	16,926		20,965		3,658		a, b	24,623

Net income before noncontrolling interest	65,517		4,650			70,167		93,431		11,892			105,323
Net income attributable to noncontrolling interest	249		—			249		506		—			506
Net income attributable to parent	65,268		4,650			69,918		92,925		11,892			104,817

Earnings per common share:
Basic	$	2.56				$	2.74	$	3.61				$	4.07
Diluted	$	2.56				$	2.74	$	3.61				$	4.07

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended June 30, 2024							Nine Months Ended June 30, 2024
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	95,871	$	11,891	a, b	$	107,762	$	293,584	$	31,115	a, b	$	324,699
Mortgage-backed securities	9,748		—			9,748		29,795		—			29,795
Other investments	8,323		—			8,323		33,222		—			33,222
	113,942		11,891			125,833		356,601		31,115			387,716
Interest expense:
Deposits	1,689		—			1,689		11,900		—			11,900
FHLB advances and other borrowings	1,394		—			1,394		5,505		—			5,505
	3,083		—			3,083		17,405		—			17,405

Net interest income	110,859		11,891			122,750		339,196		31,115			370,311

Provision for credit loss	5,881		6,046		a	11,927		41,823		7,606		a	49,429

Net interest income after provision for credit loss	104,978		5,845			110,823		297,373		23,509			320,882

Noninterest income:
Refund transfer product fees	9,111		—			9,111		38,475		—			38,475
Refund advance fee income	(67)		—			(67)		43,244		—			43,244
Card and deposit fees	33,408		—			33,408		99,502		—			99,502
Rental income	13,779		—			13,779		40,958		—			40,958
Gain on sale of trademarks	—		—			—		—		—			—
Gain (loss) on sale of other	4,675		—			4,675		9,210		—			9,210
Other income	4,965		—			4,965		16,188		—			16,188
Total noninterest income	65,871		—			65,871		247,577		—			247,577

Noninterest expense:
Compensation and benefits	48,449		—			48,449		149,174		—			149,174
Refund transfer product expense	2,136		—			2,136		9,694		—			9,694
Refund advance expense	47		—			47		1,923		—			1,923
Card processing	34,314		—			34,314		104,061		—			104,061
Occupancy and equipment expense	9,070		—			9,070		27,211		—			27,211
Operating lease equipment depreciation	10,465		—			10,465		31,312		—			31,312
Legal and consulting	5,410		—			5,410		16,443		—			16,443
Intangible amortization	983		—			983		3,207		—			3,207
Impairment expense	999		—			999		3,012		—			3,012
Other expense	11,806		1,831		a	13,637		37,347		3,945		a	41,292
Total noninterest expense	123,679		1,831			125,510		383,384		3,945			387,329

Income before income tax expense	47,170		4,014			51,184		161,566		19,564			181,130

Income tax expense	5,123		980		a, b	6,103		26,088		4,638		a, b	30,726

Net income before noncontrolling interest	42,047		3,034			45,081		135,478		14,926			150,404
Net income attributable to noncontrolling interest	212		—			212		718		—			718
Net income attributable to parent	41,835		3,034			44,869		134,760		14,926			149,686

Earnings per common share:
Basic	$	1.66				$	1.78	$	5.27				$	5.86
Diluted	$	1.66				$	1.78	$	5.27				$	5.85

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended September 30, 2024
(Dollars in thousands, except per share data)	As Reported*		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	102,292	$	11,592	a, b	$	113,884
Mortgage-backed securities	9,607		—			9,607
Other investments	7,851		—			7,851
	119,750		11,592			131,342
Interest expense:
Deposits	1,119		—			1,119
FHLB advances and other borrowings	2,709		—			2,709
	3,828		—			3,828

Net interest income	115,922		11,592			127,514

Provision for credit loss	838		7,834		a	8,672

Net interest income after provision for credit loss	115,084		3,758			118,842

Noninterest income:
Refund transfer product fees	1,703		—			1,703
Refund advance fee income	229		—			229
Card and deposit fees	26,441		—			26,441
Rental income	13,199		—			13,199
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	3,459		—			3,459
Other income	6,979		—			6,979
Total noninterest income	52,010		—			52,010

Noninterest expense:
Compensation and benefits	52,298		—			52,298
Refund transfer product expense	168		—			168
Refund advance expense	20		—			20
Card processing	33,877		—			33,877
Occupancy and equipment expense	9,376		—			9,376
Operating lease equipment depreciation	10,445		—			10,445
Legal and consulting	8,414		—			8,414
Intangible amortization	924		—			924
Impairment expense	—		—			—
Other expense	14,347		3,493		a	17,840
Total noninterest expense	129,869		3,493			133,362

Income before income tax expense	37,225		265			37,490

Income tax expense	3,053		329		a, b	3,382

Net income before noncontrolling interest	34,172		(64)			34,108
Net income attributable to noncontrolling interest	575		—			575
Net income attributable to parent	33,597		(64)			33,533

Earnings per common share:
Basic	$	1.35				$	1.34
Diluted	$	1.35				$	1.34

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

* These amounts have been restated for presentation as this three month period was not reported in a previous Annual Report on Form 10-K or Quarterly Report on Form 10-Q filed by the Company.


	Three Months Ended December 31, 2022
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	68,396	$	4,373	a, b	$	72,769
Mortgage-backed securities	10,412		—			10,412
Other investments	6,252		—			6,252
	85,060		4,373			89,433
Interest expense:
Deposits	142		—			142
FHLB advances and other borrowings	861		—			861
	1,003		—			1,003

Net interest income	84,057		4,373			88,430

Provision for credit loss	9,776		6,982		a	16,758

Net interest income after provision for credit loss	74,281		(2,609)			71,672

Noninterest income:
Refund transfer product fees	677		—			677
Refund advance fee income	617		—			617
Card and deposit fees	37,718		—			37,718
Rental income	12,708		—			12,708
Gain on sale of trademarks	10,000		—			10,000
Gain (loss) on sale of other	502		—			502
Other income	3,555		—			3,555
Total noninterest income	65,777		—			65,777

Noninterest expense:
Compensation and benefits	43,017		—			43,017
Refund transfer product expense	105		—			105
Refund advance expense	27		—			27
Card processing	22,683		—			22,683
Occupancy and equipment expense	8,312		—			8,312
Operating lease equipment depreciation	9,628		—			9,628
Legal and consulting	9,459		—			9,459
Intangible amortization	1,258		—			1,258
Impairment expense	24		—			24
Other expense	10,546		(2,151)		a	8,395
Total noninterest expense	105,059		(2,151)			102,908

Income before income tax expense	34,999		(458)			34,541

Income tax expense	6,577		(406)		a, b	6,171

Net income before noncontrolling interest	28,422		(52)			28,370
Net income attributable to noncontrolling interest	580		—			580
Net income attributable to parent	$	27,842	$	(52)		$	27,790

Earnings per common share:
Basic	$	0.98				$	0.98
Diluted	$	0.98				$	0.98

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended March 31, 2023								Six Months Ended March 31, 2023
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated			As Previously Reported on Form 10-Q			Restatement Adjustment			Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	83,879	$	4,268	a, b	$	88,147		$	152,275		$	8,641		a, b	$	160,916
Mortgage-backed securities	10,326		—			10,326			20,738			—				20,738
Other investments	10,482		—			10,482			16,734			—				16,734
	104,687		4,268			108,955		189,747	189,747		108.9554589	8,641		190		198,388
Interest expense:
Deposits	2,096		—			2,096			2,238			—				2,238
FHLB advances and other borrowings	1,186		—			1,186			2,047			—				2,047
	3,282		—			3,282			4,285			—				4,285

Net interest income	101,405		4,268			105,673			185,462			8,641				194,103

Provision for credit loss	36,763		5,197		a	41,960			46,539			12,179			a	58,718

Net interest income after provision for credit loss	64,642		(929)			63,713			138,923			(3,538)				135,385

Noninterest income:
Refund transfer product fees	30,205		—			30,205			30,882			—				30,882
Refund advance fee income	37,995		—			37,995			38,612			—				38,612
Card and deposit fees	42,087		—			42,087			79,805			—				79,805
Rental income	12,940		—			12,940			25,648			—				25,648
Gain on sale of trademarks	—		—			—			10,000			—				10,000
Gain (loss) on sale of other	(666)		—			(666)			(164)			—				(164)
Other income	4,477		—			4,477			8,032			—				8,032
Total noninterest income	127,038		—			127,038			192,815			—				192,815

Noninterest expense:
Compensation and benefits	47,547		—			47,547			90,564			—				90,564
Refund transfer product expense	7,863		—			7,863			7,968			—				7,968
Refund advance expense	1,603		—			1,603			1,630			—				1,630
Card processing	26,924		—			26,924			49,607			—				49,607
Occupancy and equipment expense	8,510		—			8,510			16,822			—				16,822
Operating lease equipment depreciation	14,719		—			14,719			24,347			—				24,347
Legal and consulting	4,921		—			4,921			14,380			—				14,380
Intangible amortization	1,435		—			1,435			2,693			—				2,693
Impairment expense	500		2,749		b	3,249			524			2,749			b	3,273
Other expense	13,114		(1,710)		a	11,404			23,660			(3,861)			a	19,799
Total noninterest expense	127,136		1,039			128,175			232,195			(1,112)				231,083

Income before income tax expense	64,544		(1,968)			62,576			99,543			(2,426)				97,117

Income tax expense	9,176		(1,316)		a, b	7,860			15,753			(1,722)			a, b	14,031

Net income before noncontrolling interest	55,368		(652)			54,716			83,790			(704)				83,086
Net income attributable to noncontrolling interest	597		—			597			1,177			—				1,177
Net income attributable to parent	$	54,771	$	(652)		$	54,119		$	82,613		$	(704)			$	81,909

Earnings per common share:
Basic	$	1.99				$	1.97		$	2.95						$	2.92
Diluted	$	1.99				$	1.96		$	2.95						$	2.92

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended June 30, 2023							Nine Months Ended June 30, 2023
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	81,242	$	5,350	a, b	$	86,592	$	233,517	$	13,991	a, b	$	247,508
Mortgage-backed securities	10,234		—			10,234		30,972		—			30,972
Other investments	7,870		—			7,870		24,604		—			24,604
	99,346		5,350			104,696		289,093		13,991			303,084
Interest expense:
Deposits	164		—			164		2,402		—			2,402
FHLB advances and other borrowings	1,717		—			1,717		3,764		—			3,764
	1,881		—			1,881		6,166		—			6,166

Net interest income	97,465		5,350			102,815		282,927		13,991			296,918

Provision for credit loss	1,773		20,744		a	22,517		48,312		32,923		a	81,235

Net interest income after provision for credit loss	95,692		(15,394)			80,298		234,615		(18,932)			215,683

Noninterest income:
Refund transfer product fees	8,262		—			8,262		39,144		—			39,144
Refund advance fee income	(927)		—			(927)		37,685		—			37,685
Card and deposit fees	39,708		—			39,708		119,513		—			119,513
Rental income	13,980		—			13,980		39,628		—			39,628
Gain on sale of trademarks	—		—			—		10,000		—			10,000
Gain (loss) on sale of other	821		—			821		657		—			657
Other income	5,889		—			5,889		13,921		—			13,921
Total noninterest income	67,733		—			67,733		260,548		—			260,548

Noninterest expense:
Compensation and benefits	47,402		—			47,402		137,966		—			137,966
Refund transfer product expense	1,727		—			1,727		9,695		—			9,695
Refund advance expense	239		—			239		1,869		—			1,869
Card processing	26,342		—			26,342		75,949		—			75,949
Occupancy and equipment expense	8,595		—			8,595		25,417		—			25,417
Operating lease equipment depreciation	10,517		—			10,517		34,864		—			34,864
Legal and consulting	5,089		—			5,089		19,469		—			19,469
Intangible amortization	1,168		—			1,168		3,861		—			3,861
Impairment expense	2,749		(2,749)		a	—		3,273		—			3,273
Other expense	10,750		(763)		a	9,987		34,410		(4,623)		a	29,787
Total noninterest expense	114,578		(3,512)			111,066		346,773		(4,623)			342,150

Income before income tax expense	48,847		(11,882)			36,965		148,390		(14,309)			134,081

Income tax expense	3,243		(2,866)		a, b	377		18,996		(4,588)		a, b	14,408

Net income before noncontrolling interest	45,604		(9,016)			36,588		129,394		(9,721)			119,673
Net income attributable to noncontrolling interest	508		—			508		1,685		—			1,685
Net income attributable to parent	$	45,096	$	(9,016)		$	36,080	$	127,709	$	(9,721)		$	117,988

Earnings per common share:
Basic	$	1.69				$	1.35	$	4.63				$	4.28
Diluted	$	1.68				$	1.34	$	4.62				$	4.27

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended September 30, 2023
(Dollars in thousands, except per share data)	As Reported *		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	90,085	$	9,224	a, b	$	99,309
Mortgage-backed securities	10,225		—			10,225
Other investments	9,332		—			9,332
	109,642		9,224			118,866
Interest expense:
Deposits	1,954		—			1,954
FHLB advances and other borrowings	2,754		—			2,754
	4,708		—			4,708

Net interest income	104,934		9,224			114,158

Provision for credit loss	9,042		18,965		a	28,007

Net interest income after provision for credit loss	95,892		(9,741)			86,151

Noninterest income:
Refund transfer product fees	308		—			308
Refund advance fee income	(252)		—			(252)
Card and deposit fees	31,233		—			31,233
Rental income	14,562		—			14,562
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	2,006		—			2,006
Other income	8,194		—			8,194
Total noninterest income	56,051		—			56,051

Noninterest expense:
Compensation and benefits	46,352		—			46,352
Refund transfer product expense	28		—			28
Refund advance expense	(6)		—			(6)
Card processing	29,549		—			29,549
Occupancy and equipment expense	9,274		—			9,274
Operating lease equipment depreciation	10,846		—			10,846
Legal and consulting	7,633		—			7,633
Intangible amortization	1,110		—			1,110
Impairment expense	—		—			—
Other expense	13,416		3,037		a	16,453
Total noninterest expense	118,202		3,037			121,239

Income before income tax expense	33,741		(12,778)			20,963

Income tax expense	(2,672)		(2,149)		a, b	(4,821)

Net income before noncontrolling interest	36,413		(10,629)			25,784
Net income attributable to noncontrolling interest	507		—			507
Net income attributable to parent	$	35,906	$	(10,629)		$	25,277

Earnings per common share:
Basic	$	1.37				$	0.96
Diluted	$	1.36				$	0.96

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

* These amounts have been restated for presentation as this three month period was not reported in a previous Annual Report on Form 10-K or Quarterly Report on Form 10-Q filed by the Company.


	Three Months Ended December 31, 2021
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	65,035	$	3,313	a, b	$	68,348
Mortgage-backed securities	3,864		—			3,864
Other investments	3,992		—			3,992
	72,891		3,313			76,204
Interest expense:
Deposits	141		—			141
FHLB advances and other borrowings	1,137		—			1,137
	1,278		—			1,278

Net interest income	71,613		3,313			74,926

Provision for credit loss	186		143		a	329

Net interest income after provision for credit loss	71,427		3,170			74,597

Noninterest income:
Refund transfer product fees	579		—			579
Refund advance fee income	1,233		—			1,233
Card and deposit fees	25,369		—			25,369
Rental income	11,077		—			11,077
Gain on sale of trademarks	50,000		—			50,000
Gain (loss) on sale of other	(3,328)		—			(3,328)
Other income	1,661		—			1,661
Total noninterest income	86,591		—			86,591

Noninterest expense:
Compensation and benefits	38,225		—			38,225
Refund transfer product expense	138		—			138
Refund advance expense	183		—			183
Card processing	7,172		—			7,172
Occupancy and equipment expense	8,349		—			8,349
Operating lease equipment depreciation	8,449		—			8,449
Legal and consulting	6,208		—			6,208
Intangible amortization	1,488		—			1,488
Impairment expense	—		—			—
Other expense	12,224		2,928		a	15,152
Total noninterest expense	82,436		2,928			85,364

Income before income tax expense	75,582		242			75,824

Income tax expense	14,276		(146)		a, b	14,130

Net income before noncontrolling interest	61,306		388			61,694
Net income attributable to noncontrolling interest	(18)		—			(18)
Net income attributable to parent	$	61,324	$	388		$	61,712

Earnings per common share:
Basic	$	2.00				$	2.01
Diluted	$	2.00				$	2.01

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended March 31, 2022							Six Months Ended March 31, 2022
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	75,540	$	4,702	a, b	$	80,242	$	140,575	$	8,015	a, b	$	148,590
Mortgage-backed securities	5,446		—			5,446		9,310		—			9,310
Other investments	4,191		—			4,191		8,183		—			8,183
	85,177		4,702			89,879		158,068		8,015			166,083
Interest expense:
Deposits	165		—			165		306		—			306
FHLB advances and other borrowings	1,212		—			1,212		2,349		—			2,349
	1,377		—			1,377		2,655		—			2,655

Net interest income	83,800		4,702			88,502		155,413		8,015			163,428

Provision for credit loss	32,302		8,296		a	40,598		32,488		8,439		a	40,927

Net interest income after provision for credit loss	51,498		(3,594)			47,904		122,925		(424)			122,501

Noninterest income:
Refund transfer product fees	27,805		—			27,805		28,384		—			28,384
Refund advance fee income	39,299		—			39,299		40,532		—			40,532
Card and deposit fees	26,520		—			26,520		51,889		—			51,889
Rental income	11,375		—			11,375		22,452		—			22,452
Gain on sale of trademarks	—		—			—		50,000		—			50,000
Gain (loss) on sale of other	886		—			886		(2,442)		—			(2,442)
Other income	3,881		—			3,881		5,542		—			5,542
Total noninterest income	109,766		—			109,766		196,357		—			196,357

Noninterest expense:
Compensation and benefits	45,047		—			45,047		83,272		—			83,272
Refund transfer product expense	6,260		—			6,260		6,398		—			6,398
Refund advance expense	2,002		—			2,002		2,185		—			2,185
Card processing	7,457		—			7,457		14,629		—			14,629
Occupancy and equipment expense	8,500		—			8,500		16,849		—			16,849
Operating lease equipment depreciation	8,737		—			8,737		17,185		—			17,185
Legal and consulting	9,347		—			9,347		15,555		—			15,555
Intangible amortization	2,169		—			2,169		3,657		—			3,657
Impairment expense	—		—			—		—		—			—
Other expense	13,641		602		a	14,243		25,866		3,530		a	29,396
Total noninterest expense	103,160		602			103,762		185,596		3,530			189,126

Income before income tax expense	58,104		(4,196)			53,908		133,686		(3,954)			129,732

Income tax expense	8,002		(819)		a, b	7,183		22,278		(965)		a, b	21,313

Net income before noncontrolling interest	50,102		(3,377)			46,725		111,408		(2,989)			108,419
Net income attributable to noncontrolling interest	851		—			851		833		—			833
Net income attributable to parent	$	49,251	$	(3,377)		$	45,874	$	110,575	$	(2,989)		$	107,586

Earnings per common share:
Basic	$	1.66				$	1.54	$	3.66				$	3.56
Diluted	$	1.66				$	1.54	$	3.66				$	3.56

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended June 30, 2022							Nine Months Ended June 30, 2022
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	62,541	$	4,719	a, b	$	67,260	$	203,115	$	12,734	a, b	$	215,849
Mortgage-backed securities	7,381		—			7,381		16,690		—			16,690
Other investments	3,984		—			3,984		12,169		—			12,169
	73,906		4,719			78,625		231,974		12,734			244,708
Interest expense:
Deposits	94		—			94		400		—			400
FHLB advances and other borrowings	1,661		—			1,661		4,010		—			4,010
	1,755		—			1,755		4,410		—			4,410

Net interest income	72,151		4,719			76,870		227,564		12,734			240,298

Provision for credit loss	(1,302)		9,165		a	7,863		31,186		17,604		a	48,790

Net interest income after provision for credit loss	73,453		(4,446)			69,007		196,378		(4,870)			191,508

Noninterest income:
Refund transfer product fees	10,289		—			10,289		38,674		—			38,674
Refund advance fee income	(20)		—			(20)		40,513		—			40,513
Card and deposit fees	24,935		—			24,935		76,825		—			76,825
Rental income	12,082		—			12,082		34,534		—			34,534
Gain on sale of trademarks	—		—			—		50,000		—			50,000
Gain (loss) on sale of other	1,437		—			1,437		(1,006)		—			(1,006)
Other income	5,271		—			5,271		10,811		—			10,811
Total noninterest income	53,994		—			53,994		250,351		—			250,351

Noninterest expense:
Compensation and benefits	45,091		—			45,091		128,364		—			128,364
Refund transfer product expense	2,457		—			2,457		8,855		—			8,855
Refund advance expense	(29)		—			(29)		2,156		—			2,156
Card processing	8,438		—			8,438		23,067		—			23,067
Occupancy and equipment expense	8,996		—			8,996		25,845		—			25,845
Operating lease equipment depreciation	9,145		—			9,145		26,331		—			26,331
Legal and consulting	11,724		—			11,724		27,279		—			27,279
Intangible amortization	1,532		—			1,532		5,188		—			5,188
Impairment expense	670		—			670		670		—			670
Other expense	8,626		(4,103)		a	4,523		34,491		(573)		a	33,918
Total noninterest expense	96,650		(4,103)			92,547		282,246		(573)			281,673

Income before income tax expense	30,797		(343)			30,454		164,483		(4,297)			160,186

Income tax expense	6,958		(216)		a, b	6,742		29,236		(1,181)		a, b	28,055

Net income before noncontrolling interest	23,839		(127)			23,712		135,247		(3,116)			132,131
Net income attributable to noncontrolling interest	1,448		—			1,448		2,281		—			2,281
Net income attributable to parent	$	22,391	$	(127)		$	22,264	132,966		(3,116)			129,850

Earnings per common share:
Basic	$	0.76				$	0.76	$	4.44				$	4.34
Diluted	$	0.76				$	0.76	$	4.44				$	4.34

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended September 30, 2022
(Dollars in thousands, except per share data)	As Reported*		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	64,962	$	4,508	a, b	$	69,470
Mortgage-backed securities	10,155		—			10,155
Other investments	5,105		—			5,105
	80,222		4,508			84,730
Interest expense:
Deposits	100		—			100
FHLB advances and other borrowings	362		—			362
	462		—			462

Net interest income	79,760		4,508			84,268

Provision for credit loss	(2,648)		10,650		a	8,002

Net interest income after provision for credit loss	82,408		(6,142)			76,266

Noninterest income:
Refund transfer product fees	1,136		—			1,136
Refund advance fee income	45		—			45
Card and deposit fees	28,909		—			28,909
Rental income	12,024		—			12,024
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	(5,202)		—			(5,202)
Other income	6,544		—			6,544
Total noninterest income	43,456		—			43,456

Noninterest expense:
Compensation and benefits	42,763		—			42,763
Refund transfer product expense	53		—			53
Refund advance expense	1		—			1
Card processing	15,718		—			15,718
Occupancy and equipment expense	9,064		—			9,064
Operating lease equipment depreciation	9,305		—			9,305
Legal and consulting	13,355		—			13,355
Intangible amortization	1,396		—			1,396
Impairment expense	—		—			—
Other expense	11,374		(3,424)		a	7,950
Total noninterest expense	103,029		(3,424)			99,605

Income before income tax expense	22,835		(2,718)			20,117

Income tax expense	(1,272)		(582)		a, b	(1,854)

Net income before noncontrolling interest	24,107		(2,136)			21,971
Net income attributable to noncontrolling interest	687		—			687
Net income attributable to parent	$	23,420	$	(2,136)		$	21,284

Earnings per common share:
Basic	$	0.81				$	0.73
Diluted	$	0.81				$	0.73

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

* These amounts have been restated for presentation as this three month period was not reported in a previous Annual Report on Form 10-K or Quarterly Report on Form 10-Q filed by the Company.

Restated Consolidated Statements of Cash Flows (unaudited)


	Three Months Ended December 31, 2023
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	27,914	$	7,242	a, b	$	35,156
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	14,689		—			14,689
Provision for credit loss	9,890		(2,132)		a	7,758
Provision for deferred taxes	1,162		2,373		b	3,535
Originations of loans held for sale	(631,905)		—			(631,905)
Proceeds from sales of loans held for sale	626,336		—			626,336
Net change in loans held for sale	13,829		—			13,829
Net realized (gain) loss on loans held for sale	31		—			31
Net realized loss on securities available for sale	—		—			—
Net realized (gain) on divestitures	—		—			—
Net realized (gain) on other	(2,871)		—			(2,871)
Net change in accrued interest receivable	(3,798)		—			(3,798)
Net change in other assets	(14,344)		(368)			(14,712)
Net change in accrued expenses and other liabilities	(19,723)		(26)		b	(19,749)
Stock compensation	1,234		—			1,234
Net cash provided by operating activities	22,444		7,089			29,533

Cash flows from investing activities:
Purchases of securities available for sale	—		—			—
Proceeds from sales of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	41,936		—			41,936
Proceeds from maturities of and principal collected on securities held to maturity	1,093		—			1,093
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(91,130)		—			(91,130)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	95,647		—			95,647
Purchases of loans and leases	(89,390)		—			(89,390)
Net change in loans and leases	98,895		(7,089)		a, b	91,806
Purchases of premises, furniture, and equipment	(1,885)		—			(1,885)
Purchases of rental equipment	(106,160)		—			(106,160)
Proceeds from sales of rental equipment	3,373		—			3,373
Net change in rental equipment	(79)		—			(79)
Proceeds from divestitures, net of transaction costs	—		—			—
Proceeds from sale of other assets	4,077		—			4,077
Net cash provided (used in) investing activities	(43,623)		(7,089)			(50,712)

Cash flows from financing activities:
Net change in deposits	346,873		—			346,873
Net change in short-term borrowings	(13,000)		—			(13,000)
Principal payments on other liabilities	(284)		—			(284)
Dividends paid on common stock	(1,299)		—			(1,299)
Issuance of common stock due to restricted stock	1		—			1


Repurchases of common stock	(15,918)		—	(15,918)
Investment by (distributions to) noncontrolling interest	238		—	238
Net cash provided by (used in) financing activities	316,611			316,611

Effect of exchange rate changes on cash	618		—	618

Net change in cash and cash equivalents	296,050		—	296,050

Cash and cash equivalents at beginning of fiscal year	375,580		—	375,580
Cash and cash equivalents at end of fiscal period	$	671,630	—	$	671,630

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Six Months Ended March 31, 2024
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	93,431	$	11,892	a, b	$	105,323
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	29,457		—			29,457
Provision for credit loss	35,942		1,560		a	37,502
Provision for deferred taxes	4,059		3,999		b	8,058
Originations of loans held for sale	(933,786)		—			(933,786)
Proceeds from sales of loans held for sale	968,998		—			968,998
Net change in loans held for sale	17,924		—			17,924
Net realized (gain) loss on loans held for sale	(1,370)		—			(1,370)
Net realized (gain) on trademarks	—		—			—
Net realized (gain) on other	(3,165)		—			(3,165)
Impairment on rental equipment	2,013		—			2,013
Net change in accrued interest receivable	(7,012)		—			(7,012)
Net change in other assets	(13,724)		(283)		b	(14,007)
Net change in accrued expenses and other liabilities	16,729		(58)		b	16,671
Stock compensation	5,904		—			5,904
Net cash provided by operating activities	215,400		17,110			232,510

Cash flows from investing activities:
Proceeds from maturities of and principal collected on securities available for sale	89,476		—			89,476
Proceeds from maturities of and principal collected on securities held to maturity	1,811		—			1,811
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(183,010)		—			(183,010)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	185,377		—			185,377
Purchases of loans and leases	(163,091)		—			(163,091)
Net change in loans and leases	255,909		(17,110)		a, b	238,799
Purchases of premises, furniture, and equipment	(3,592)		—			(3,592)
Purchases of rental equipment	(173,005)		—			(173,005)
Proceeds from sales of rental equipment	4,951		—			4,951
Net change in rental equipment	188		—			188
Proceeds from sales of foreclosed real estate and repossessed assets	—		—			—
Proceeds from sale of trademarks	—		—			—
Proceeds from sale of other assets	4,091		—			4,091
Net cash provided (used in) investing activities	19,105		(17,110)			1,995

Cash flows from financing activities:
Net change in deposits	(220,838)		—			(220,838)
Net change in short-term borrowings	18,000		—			18,000
Principal payments on other liabilities	(550)		—			(550)
Proceeds from other liabilities	—		—			—
Payment of debt issuance costs	—		—			—
Dividends paid on common stock	(2,566)		—			(2,566)


Issuance of common stock due to restricted stock	3		—		3
Repurchases of common stock	(56,364)		—		(56,364)
Investment by (distributions to) noncontrolling interest	79		—		79
Net cash provided by (used in) financing activities	(262,236)		—		(262,236)

Effect of exchange rate changes on cash	39		—		39

Net change in cash and cash equivalents	(27,692)		—		(27,692)

Cash and cash equivalents at beginning of fiscal year	375,580		—		375,580
Cash and cash equivalents at end of fiscal period	$	347,888	$	—	$	347,888

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Nine Months Ended June 30, 2024
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	135,478	$	14,926	a, b	$	150,404
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	43,832		—			43,832
Provision (reversal of) for credit loss	41,823		7,606		a	49,429
Provision (reversal of) for deferred taxes	7,762		4,958		b	12,720
Originations of loans held for sale	(1,426,973)		—			(1,426,973)
Proceeds from sales of loans held for sale	1,468,162		—			1,468,162
Net change in loans held for sale	18,062		—			18,062
Net realized (gain) loss on loans held for sale	(3,091)		—			(3,091)
Net realized (gain) on trademarks	—		—			—
Net realized (gain) on other	(6,119)		—			(6,119)
Impairment on rental equipment	2,013		—			2,013
Net change in accrued interest receivable	(8,473)		—			(8,473)
Net change in other assets	(13,705)		(284)		b	(13,989)
Net change in accrued expenses and other liabilities	51,978		(36)		b	51,942
Stock compensation	7,770		—			7,770
Net cash provided by operating activities	318,519		27,170			345,689

Cash flows from investing activities:
Purchases of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	141,801		—			141,801
Proceeds from maturities of and principal collected on securities held to maturity	2,430		—			2,430
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(276,025)		—			(276,025)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	279,787		—			279,787
Purchases of loans and leases	(229,912)		—			(229,912)
Net change in loans and leases	147,134		(27,170)		a, b	119,964
Purchases of premises, furniture, and equipment	(5,784)		—			(5,784)
Purchases of rental equipment	(221,681)		—			(221,681)
Proceeds from sales of rental equipment	7,302		—			7,302
Net change in rental equipment	408		—			408
Proceeds from sales of foreclosed real estate and repossessed assets	—		—			—
Proceeds from sale of trademarks	—		—			—
Proceeds from sale of other assets	6,466		—			6,466
Net cash provided (used in) investing activities	(148,074)		(27,170)			(175,244)

Cash flows from financing activities:
Net change in deposits	(157,666)		—			(157,666)
Net change in short-term borrowings	(13,000)		—			(13,000)
Principal payments on other liabilities	(621)		—			(621)
Payment of debt issuance costs	—		—			—
Dividends paid on common stock	(3,824)		—			(3,824)


Issuance of common stock due to restricted stock	3		—		3
Repurchases of common stock	(71,513)		—		(71,513)
Investment by (distributions to) noncontrolling interest	(219)		—		(219)
Net cash provided by (used in) financing activities	(246,840)				(246,840)

Effect of exchange rate changes on cash	(259)		—		(259)

Net change in cash and cash equivalents	(76,654)		—		(76,654)

Cash and cash equivalents at beginning of fiscal year	375,580		—		375,580
Cash and cash equivalents at end of fiscal period	$	298,926	$	—	$	298,926

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended December 31, 2022
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	28,422	$	(52)	a, b	$	28,370
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	14,566		—			14,566
Provision for credit loss	9,776		6,982		a	16,758
Provision for deferred taxes	2,255		(129)		b	2,126
Originations of loans held for sale	(398,798)		—			(398,798)
Proceeds from sales of loans held for sale	402,870		—			402,870
Net change in loans held for sale	(84)		—			(84)
Net realized (gain) on trademarks	(10,000)		—			(10,000)
Net realized (gain) on other	(502)		—			(502)
Impairment on rental equipment	24		—			24
Net change in accrued interest receivable	(2,191)		—			(2,191)
Net change in other assets	16,986		(291)		b	16,695
Net change in accrued expenses and other liabilities	(24,222)		13		b	(24,209)
Stock compensation	3,271		—			3,271
Net cash provided by operating activities	42,373		6,523			48,896

Cash flows from investing activities:
Proceeds from maturities of and principal collected on securities available for sale	49,069		—			49,069
Proceeds from maturities of and principal collected on securities held to maturity	1,058		—			1,058
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(57,760)		—			(57,760)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	57,760		—			57,760
Purchases of loans and leases	(67,649)		—			(67,649)
Net change in loans and leases	217,812		(6,523)		a, b	211,289
Purchases of premises, furniture, and equipment	(1,989)		—			(1,989)
Purchases of rental equipment	(164,245)		—			(164,245)
Proceeds from sales of rental equipment	1,495		—			1,495
Net change in rental equipment	(109)		—			(109)
Proceeds from sales of foreclosed real estate and repossessed assets	1		—			1
Proceeds from sale of trademarks	10,000		—			10,000
Proceeds from sale of other assets	—		—			—
Net cash (used in) provided by investing activities	45,443		(6,523)			38,920

Cash flows from financing activities:
Net change in deposits	(76,905)		—			(76,905)
Net change in short-term borrowings	—		—			—
Principal payments on other liabilities	(573)		—			(573)
Payment of debt issuance costs	(504)		—			(504)
Dividends paid on common stock	(1,402)		—			(1,402)
Issuance of common stock due to restricted stock	1		—			1
Repurchases of common stock	(26,932)		—			(26,932)


Investment by (distributions to) noncontrolling interest	(757)		—		(757)
Net cash provided by (used in) financing activities	(107,072)		—		(107,072)

Effect of exchange rate changes on cash	387		—		387

Net change in cash and cash equivalents	(18,869)		—		(18,869)

Cash and cash equivalents at beginning of fiscal year	388,038		—		388,038
Cash and cash equivalents at end of fiscal period	$	369,169	$	—	$	369,169

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Six Months Ended March 31, 2023
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	83,790	$	(704)	a, b	$	83,086
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	34,390		—			34,390
Provision for credit loss	46,539		12,179		a	58,718
Provision for deferred taxes	2,545		(659)		b	1,886
Originations of loans held for sale	(608,628)		—			(608,628)
Proceeds from sales of loans held for sale	604,363		—			604,363
Net change in loans held for sale	652		—			652
Net realized (gain) loss on loans held for sale	(110)		—			(110)
Net realized (gain) on trademarks	(10,000)		—			(10,000)
Net realized (gain) loss on other	272		—			272
Impairment on rental equipment	24		2,750		b	2,774
Net change in accrued interest receivable	(4,455)		—			(4,455)
Net change in other assets	14,050		(1,126)		b	12,924
Net change in accrued expenses and other liabilities	14,568		62		b	14,630
Stock compensation	5,829		—			5,829
Net cash provided by operating activities	183,829		12,502			196,331

Cash flows from investing activities:
Purchases of securities available for sale	—		—			—
Proceeds from sales of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	89,162		—			89,162
Proceeds from maturities of and principal collected on securities held to maturity	2,822		—			2,822
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(120,160)		—			(120,160)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	119,586		—			119,586
Purchases of loans and leases	(187,834)		—			(187,834)
Net change in loans and leases	191,195		(12,502)		a, b	178,693
Purchases of premises, furniture, and equipment	(3,428)		—			(3,428)
Purchases of rental equipment	(238,999)		—			(238,999)
Proceeds from sales of rental equipment	6,736		—			6,736
Net change in rental equipment	(153)		—			(153)
Proceeds from sales of foreclosed real estate and repossessed assets	1		—			1
Proceeds from sale of trademarks	10,000		—			10,000
Proceeds from sale of other assets	—		—			—
Net cash provided (used in) investing activities	(131,072)		(12,502)			(143,574)

Cash flows from financing activities:
Net change in deposits	36,659		—			36,659
Net change in short-term borrowings	43,000		—			43,000
Proceeds from other liabilities	—		—			—
Principal payments on other liabilities	(1,026)		—			(1,026)


Payment of debt issuance costs	(511)		—		(511)
Dividends paid on common stock	(2,788)		—		(2,788)
Issuance of common stock due to restricted stock	1		—		1
Repurchases of common stock	(82,281)		—		(82,281)
Investment by (distributions to) noncontrolling interest	(1,698)		—		(1,698)
Net cash provided by (used in) financing activities	(8,644)		—		(8,644)

Effect of exchange rate changes on cash	447		—		447

Net change in cash and cash equivalents	44,560		—		44,560

Cash and cash equivalents at beginning of fiscal year	388,038		—		388,038
Cash and cash equivalents at end of fiscal period	$	432,598	$	—	$	432,598

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Nine Months Ended June 30, 2023
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	129,394	$	(9,721)	a, b	$	119,673
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	49,506		—			49,506
Provision for credit loss	48,312		32,923		a	81,235
Provision for deferred taxes	4,895		(3,718)		b	1,177
Originations of loans held for sale	(941,502)		—			(941,502)
Proceeds from sales of loans held for sale	870,132		—			870,132
Net change in loans held for sale	5,456		—			5,456
Net realized (gain) loss on loans held for sale	(235)		—			(235)
Net realized (gain) on trademarks	(10,000)		—			(10,000)
Net realized (gain) on sale of others	(91)		—			(91)
Impairment on rental equipment	24		—			24
Net change in accrued interest receivable	(4,353)		—			(4,353)
Net change in other assets	22,193		(978)		b	21,215
Net change in accrued expenses and other liabilities	6,519		108		b	6,627
Stock compensation	8,399		—			8,399
Net cash provided by operating activities	188,649		18,614			207,263

Cash flows from investing activities:
Purchases of securities available for sale	(150,751)		—			(150,751)
Proceeds from sales of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	127,071		—			127,071
Proceeds from maturities of and principal collected on securities held to maturity	3,758		—			3,758
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(206,104)		—			(206,104)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	204,026		—			204,026
Purchases of loans and leases	(197,549)		—			(197,549)
Net change in loans and leases	(42,484)		(18,614)		a, b	(61,098)
Purchases of premises, furniture, and equipment	(4,973)		—			(4,973)
Purchases of rental equipment	(373,063)		—			(373,063)
Proceeds from sales of rental equipment	9,373		—			9,373
Net change in rental equipment	(279)		—			(279)
Proceeds from sales of foreclosed real estate and repossessed assets	1		—			1
Proceeds from sale of trademarks	10,000		—			10,000
Proceeds from sale of other assets	—		—			—
Net cash provided (used in) investing activities	(620,974)		(18,614)			(639,588)

Cash flows from financing activities:
Net change in deposits	440,939		—			440,939
Net change in short-term borrowings	230,000		—			230,000
Principal payments on other liabilities	(1,416)		—			(1,416)
Payment of debt issuance costs	(511)		—			(511)


Dividends paid on common stock	(4,115)		—		(4,115)
Issuance of common stock due to restricted stock	1		—		1
Repurchases of common stock	(103,996)		—		(103,996)
Investment by (distributions to) noncontrolling interest	(2,286)		—		(2,286)
Net cash provided by (used in) financing activities	558,616		—		558,616

Effect of exchange rate changes on cash	942		—		942

Net change in cash and cash equivalents	127,233		—		127,233

Cash and cash equivalents at beginning of fiscal year	388,038		—		388,038
Cash and cash equivalents at end of fiscal period	$	515,271	$	—	$	515,271

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Three Months Ended December 31, 2021
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment	Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	61,306	388	a, b	$	61,694
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	15,322		—		15,322
Provision for credit losses	186		143	a	329
Provision for deferred taxes	8,015		72	b	8,087
Originations of loans held for sale	(385,558)		—		(385,558)
Proceeds from sales of loans held for sale	562,689		—		562,689
Net change in loans held for sale	8,805		—		8,805
Net realized (gain) on securities held to maturity, net	(137)		—		(137)
Net realized (gain) loss on loans held for sale	4,365		—		4,365
Net realized loss on premise, furniture, and equipment	(23)		—		(23)
Net realized (gain) loss on lease receivables and equipment	(924)		—		(924)
Net realized (gain) on trademarks	(50,000)		—		(50,000)
Impairment on rental equipment	—		—		—
Net change in accrued interest receivable	(987)		—		(987)
Net change in other assets	(24,059)		(213)	b	(24,272)
Net change in accrued expenses and other liabilities	(45,303)		(5)	b	(45,308)
Stock compensation	3,430		—		3,430
Net cash provided by operating activities	157,127		385		157,512

Cash flows from investing activities:
Purchases of securities available for sale	(20,894)		—		(20,894)
Proceeds from maturities of and principal collected on securities available for sale	91,297		—		91,297
Proceeds from sales of securities held to maturity	200		—		200
Proceeds from maturities of and principal collected on securities held to maturity	5,409		—		5,409
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(800)		—		(800)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	800		—		800
Purchases of loans and leases	(57,713)		—		(57,713)
Proceeds from sales of loans and leases	30,235		—		30,235
Net change in loans and leases	(145,311)		(385)	a, b	(145,696)
Purchases of premises, furniture, and equipment	(1,949)		—		(1,949)
Proceeds from sales of premises, furniture, and equipment	35		—		35
Purchases of rental equipment	(103,643)		—		(103,643)
Proceeds from sales of rental equipment	4,999		—		4,999
Net change in rental equipment	(1,841)		—		(1,841)
Proceeds from sales of foreclosed real estate and repossessed assets	1,659		—		1,659
Proceeds from sale of trademarks	50,000		—		50,000
Net cash provided by (used in) investing activities	(147,517)		(385)		(147,902)

Cash flows from financing activities:
Net change in deposits	1,010,598		—		1,010,598


Principal payments on capital lease obligations	(7)		—		(7)
Principal payments on other liabilities	(598)		—		(598)
Payment of debt issuance costs	—		—		—
Dividends paid on common stock	(1,521)		—		(1,521)
Issuance of common stock due to restricted stock	—		—		—
Issuance of common stock due to ESOP	2,886		—		2,886
Repurchases of common stock	(104,458)		—		(104,458)
Distributions to noncontrolling interest	(495)		—		(495)
Net cash provided by (used in) financing activities	906,405		—		906,405

Effect of exchange rate changes on cash	66		—		66

Net change in cash and cash equivalents	916,081		—		916,081

Cash and cash equivalents at beginning of fiscal year	314,019		—		314,019
Cash and cash equivalents at end of fiscal period	$	1,230,100	$	—	$1,230,100

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Six Months Ended March 31, 2022
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	111,408	$	(2,989)	a, b	$108,419
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	30,753		—			30,753
Provision for credit loss	32,488		8,439		a	40,927
Provision for deferred taxes	14,091		(994)		b	13,097
Originations of loans held for sale	(555,397)		—			(555,397)
Proceeds from sales of loans held for sale	723,942		—			723,942
Net change in loans held for sale	8,834		—			8,834
Net realized (gain) loss on loans held for sale	4,065		—			4,065
Net realized loss on premise, furniture, and equipment	43		—			43
Net realized (gain) loss on leases receivable and equipment	(1,063)		—			(1,063)
Net realized (gain) on trademarks	(50,000)		—			(50,000)
Net realized (gain) on securities held to maturity, net	(397)		—			(397)
Impairment on rental equipment	—		—			—
Net change in accrued interest receivable	(2,862)		—			(2,862)
Net change in other assets	(21,680)		27		b	(21,653)
Net change in accrued expenses and other liabilities	(8,400)		—			(8,400)
Stock compensation	5,524		—			5,524
Net cash provided by operating activities	291,349		4,483			295,832

Cash flows from investing activities:
Purchases of securities available for sale	(470,067)		—			(470,067)
Proceeds from maturities of and principal collected on securities available for sale	184,107		—			184,107
Proceeds from maturities of and principal collected on securities held to maturity	8,937		—			8,937
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(103,573)		—			(103,573)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	103,160		—			103,160
Purchases of loans and leases	(88,913)		—			(88,913)
Proceeds from sales of loans and leases	45,784		—			45,784
Net change in loans and leases	(69,966)		(4,483)		a, b	(74,449)
Purchases of premises, furniture, and equipment	(3,718)		—			(3,718)
Proceeds from sales of premises, furniture, and equipment	35		—			35
Purchases of rental equipment	(196,043)		—			(196,043)
Proceeds from sales of rental equipment	6,811		—			6,811
Net change in rental equipment	(1,567)		—			(1,567)
Proceeds from sales of foreclosed real estate and repossessed assets	1,715		—			1,715
Proceeds from sale of trademarks	50,000		—			50,000
Proceeds from sale of other assets	460		—			460
Net cash (used in) investing activities	(532,838)		(4,483)			(537,321)

Cash flows from financing activities:


Net change in deposits	314,915		—		314,915
Net change in short-term borrowings	—		—		—
Principal payments on capital lease obligations	(74)		—		(74)
Principal payments on other liabilities	(1,463)		—		(1,463)
Proceeds from other liabilities	—		—		—
Payment of debt issuance costs	—		—		—
Dividends paid on common stock	(3,004)		—		(3,004)
Issuance of common stock due to restricted stock			—		—
Issuance of common stock due to ESOP	2,886		—		2,886
Repurchases of common stock	(146,653)		—		(146,653)
Distributions to noncontrolling interest	(1,666)		—		(1,666)
Net cash provided by (used in) financing activities	164,941		—		164,941

Effect of exchange rate changes on cash	209		—		209

Net change in cash and cash equivalents	(76,339)		—		(76,339)

Cash and cash equivalents at beginning of fiscal year	314,019		—		314,019
Cash and cash equivalents at end of fiscal period	$	237,680	$	—	$237,680

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


	Nine Months Ended June 30, 2022
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	135,247	$	(3,116)	a, b	$	132,131
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	47,193		—			47,193
Provision for credit losses	31,186		17,604		a	48,790
Provision for deferred taxes	18,517		(1,100)		b	17,417
Originations of loans held for sale	(769,672)		—			(769,672)
Proceeds from sales of loans held for sale	898,442		—			898,442
Net change in loans held for sale	12,568		—			12,568
Net realized (gain) on securities available for sale	(161)		—			(161)
Net realized (gain) loss on loans held for sale	3,933		—			3,933
Net realized loss on premise, furniture, and equipment	45		—			45
Net realized (gain) on lease receivables and equipment	(2,180)		—			(2,180)
Net realized (gain) on trademarks	(50,000)		—			(50,000)
Net realized (gain) on other assets	(434)		—			(434)
Impairment on rental equipment	—		—			—
Impairment of intangibles	670		—			670
Net change in accrued interest receivable	(564)		—			(564)
Net change in other assets	(8,959)		(99)		b	(9,058)
Net change in accrued expenses and other liabilities	(36,577)		19		b	(36,558)
Stock compensation	7,765		—			7,765
Net cash provided by operating activities	287,019		13,308			300,327

Cash flows from investing activities:
Purchases of securities available for sale	(689,515)		—			(689,515)
Proceeds from sales of securities available for sale	244,305		—			244,305
Proceeds from maturities of and principal collected on securities available for sale	264,808		—			264,808
Proceeds from maturities of and principal collected on securities held to maturity	12,189		—			12,189
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(134,293)		—			(134,293)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	133,880		—			133,880
Purchases of loans and leases	(108,570)		—			(108,570)
Proceeds from sales of loans and leases	45,784		—			45,784
Net change in loans and leases	35,462		(13,307)		a, b	22,155
Purchases of premises, furniture, and equipment	(5,860)		—			(5,860)
Proceeds from sales of premises, furniture, and equipment	35		—			35
Purchases of rental equipment	(270,262)		—			(270,262)
Proceeds from sales of rental equipment	8,236		—			8,236
Net change in rental equipment	(1,879)		—			(1,879)
Proceeds from sales of foreclosed real estate and repossessed assets	1,814		—			1,814
Proceeds from sale of trademarks	50,000		—			50,000
Proceeds from sale of other assets	2,925		—			2,925
Net cash (used in) investing activities	(410,941)		(13,307)			(424,248)



Cash flows from financing activities:
Net change in deposits	195,828		—			195,828
Net change in short-term borrowings	—		—			—
Redemption of long-term borrowings	(75,000)		—			(75,000)
Principal payments on capital lease obligations	(75)		—			(75)
Principal payments on other liabilities	(2,163)		—			(2,163)
Proceeds from other liabilities	—		—			—
Payment of debt issuance costs	—		—			—
Dividends paid on common stock	(4,469)		—			(4,469)
Issuance of common stock due to restricted stock	1		(1)		b	—
Issuance of common stock due to ESOP	2,886		—			2,886
Repurchases of common stock	(146,763)		—			(146,763)
Distributions to noncontrolling interest	(2,771)		—			(2,771)
Net cash provided by (used in) financing activities	(32,526)		(1)			(32,527)

Effect of exchange rate changes on cash	(311)		—			(311)

Net change in cash and cash equivalents	(156,759)		—			(156,759)

Cash and cash equivalents at beginning of fiscal year	314,019		—			314,019
Cash and cash equivalents at end of fiscal period	$	157,260	$	—		$	157,260

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

(b) Other Adjustments (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)

FAIR VALUES OF FINANCIAL INSTRUMENTS

12 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Abstract]

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.

There were no transfers between levels of the fair value hierarchy for the fiscal years ended September 30, 2024 or 2023.

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 values of debt securities AFS, categorized primarily as Level 2, are 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 September 30, 2024
(Dollars in thousands)	Total		Level 1		Level 2		Level 3
Debt securities AFS
Corporate securities	$	19,750	$	—	$	19,750	—
SBA securities	81,935		—		81,935		—
Obligations of states and political subdivisions	480		—		480		—
Non-bank qualified obligations of states and political subdivisions	217,990		—		217,990		—
Asset-backed securities	189,698		—		189,698		—
Mortgage-backed securities	1,231,368		—		1,231,368		—
Total debt securities AFS	$	1,741,221	$	—	$	1,741,221	$	—
Common equities and mutual funds(1)	$	3,303	$	3,303	$	—	$	—
Non-marketable equity securities(2)	$	11,828	$	—	$	—	$	—

(1) Equity securities at fair value are included within other assets on the Consolidated Statements of Financial Condition at September 30, 2024.

(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.


	At September 30, 2023
(Dollars in thousands)	Total		Level 1		Level 2		Level 3
Debt securities AFS
Corporate securities	$	18,250	$	—	$	18,250	$	—
SBA securities	85,242		—		85,242		—
Obligations of states and political subdivisions	2,289		—		2,289		—
Non-bank qualified obligations of states and political subdivisions	226,723		—		226,723		—
Asset-backed securities	246,199		—		246,199		—
Mortgage-backed securities	1,225,525		—		1,225,525		—
Total debt securities AFS	$	1,804,228	$	—	$	1,804,228	$	—
Common equities and mutual funds(1)	$	3,378	$	3,378	$	—	$	—
Non-marketable equity securities(2)	$	8,389	$	—	$	—	$	—

(1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at September 30, 2023.

(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 37%.

The following tables summarize the assets of the Company that are measured at fair value in the Consolidated Statements of Financial Condition on a nonrecurring basis:


	At September 30, 2024
(Dollars in thousands)	Total		Level 1		Level 2		Level 3
Loans and leases, net individually evaluated for credit loss
Commercial finance	$	7,652	$	—	$	—	$	7,652
Total loans and leases, net individually evaluated for credit loss	7,652		—		—		7,652

Total	$	7,652	$	—	$	—	$	7,652


	At September 30, 2023
(Dollars in thousands)	Total		Level 1		Level 2		Level 3
Loans and leases, net individually evaluated for credit loss
Commercial finance	$	21,829	$	—	$	—	$	21,829
Total loans and leases, net individually evaluated for credit loss	21,829		—		—		21,829
Foreclosed assets, net	—		—		—		—
Total	$	21,829	$	—	$	—	$	21,829

Quantitative Information About Level 3 Fair Value Measurements

(Dollars in thousands)

Fair Value at September 30, 2024

Fair Value at September 30, 2023

Valuation
Technique

Unobservable Input

Range of Inputs

Loans and leases, net individually evaluated for credit loss

$

7,652

21,829

Market approach

Appraised values(1)

3% - 37%

(1) The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimated selling costs and other inputs in a range of 3% to 37%.

Management discloses the estimated fair value of financial instruments, including assets and liabilities on and off the Consolidated Statements of Financial Condition, for which it is practicable to estimate fair value. These fair values estimates were made at September 30, 2024 and 2023 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 September 30, 2024
	(As Restated)
(Dollars in thousands)	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	158,337	$	158,337	$	158,337	$	—	$	—
Debt securities available for sale	1,741,221		1,741,221		—		1,741,221		—
Debt securities held to maturity	33,092		30,236		—		30,236		—
Common equities and mutual funds(1)	3,303		3,303		3,303		—		—
Non-marketable equity securities(1)(2)	21,350		21,350		—		9,522		—
Loans held for sale	691,688		691,688		—		691,688		—
Loans and leases	4,071,071		4,036,490		—		—		4,036,490
Federal Reserve Bank and Federal Home Loan Bank stocks	36,014		36,014		—		36,014		—
Accrued interest receivable	31,385		31,385		31,385		—		—
Financial liabilities

Deposits	5,875,085		5,874,994		5,845,879		29,115		—
Overnight federal funds purchased	377,000		377,000		377,000		—		—

Other short- and long-term borrowings	33,354		31,787		—		31,787		—
Accrued interest payable	571		571		571		—		—

(1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at September 30, 2024.

(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, 2023
	(As Restated)
(Dollars in thousands)	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	375,580	$	375,580	$	375,580	$	—	$	—
Debt securities available for sale	1,804,228		1,804,228		—		1,804,228		—
Debt securities held to maturity	36,591		31,425		—		31,425		—
Common equities and mutual funds(1)	3,378		3,378		3,378		—		—
Non-marketable equity securities(1)(2)	20,453		20,453		—		12,064		—
Loans held for sale	77,779		77,779		—		77,779		—
Loans and leases	4,363,391		4,226,713		—		—		4,226,713
Federal Reserve Bank and Federal Home Loan Bank stocks	28,210		28,210		—		28,210		—
Accrued interest receivable	23,282		23,282		23,282		—		—
Financial liabilities

Deposits	6,589,182		6,589,065		6,583,648		5,417		—
Overnight federal funds purchased	13,000		13,000		13,000		—		—

Other short- and long-term borrowings	33,873		31,187		—		31,187		—
Accrued interest payable	247		247		247		—		—

(1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at September 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.

The following sets forth the methods and assumptions used in determining the fair value estimates for the Company’s financial instruments at September 30, 2024 and 2023.

CASH AND CASH EQUIVALENTS

The carrying amount of cash and short-term investments is assumed to approximate the fair value.

DEBT SECURITIES AVAILABLE FOR SALE AND EQUITY SECURITIES

Fair values for debt securities available for sale are based on quoted prices of similar securities on nationally recognized securities exchanges, or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the securities’ relationship to other benchmark quoted securities. Fair values for marketable equity securities are based on unadjusted quoted prices from active markets in which the security is traded. Non-marketable equity securities are measured at fair value using NAV per share (or its equivalent) as a practical expedient.

LOANS HELD FOR SALE

Loans held for sale are carried at the lower of amortized cost or fair value, where fair value reflects the amount a willing market participant would pay for the loan. The Company classifies SBA/USDA loans held for sale as Level 2 in the fair value hierarchy as there is an active secondary market in which these loans are exchanged. Consumer loans held for sale are classified as Level 3 in the fair value hierarchy as the price at which these loans are sold are dictated by terms of the Program Agreements with consumer lending partners.

LOANS AND LEASES

The fair values of loans and leases were estimated using an exit price methodology. The exit price estimation of fair value is based on the present value of expected cash flows, which are based on the contractual terms of the loans, adjusted for prepayments and a discount rate based on the relative risk of the cash flows. Other considerations include the loan type, remaining life of the loan and credit risk.

FEDERAL RESERVE BANK AND FEDERAL HOME LOAN BANK STOCKS

The fair value of FRB and FHLB stock is assumed to approximate book value since the Company is only able to redeem this stock at par value.

ACCRUED INTEREST RECEIVABLE

The carrying amount of accrued interest receivable is assumed to approximate the fair value.

DEPOSITS

With the exception of time certificate deposits and wholesale deposits, the carrying values of deposits are assumed to approximate fair value since deposits are immediately withdrawable without penalty. The fair value of time certificate deposits and wholesale certificate of deposits are estimated using a discounted cash flows calculation that applies the FHLB Des Moines curve to aggregated expected maturities of time deposits.

FEDERAL HOME LOAN BANK ADVANCES

The fair value of such advances was estimated by discounting the expected future cash flows using current interest rates for advances with similar terms and remaining maturities.

SUBORDINATED DEBENTURES AND OTHER BORROWINGS

The fair value of these instruments was estimated by discounting the expected future cash flows using derived interest rates approximating market over the contractual maturity of such borrowings.

ACCRUED INTEREST PAYABLE

The carrying amount of accrued interest payable is assumed to approximate the fair value.

LIMITATIONS

Fair value estimates are made at a specific point in time and are based on relevant market information about the financial instrument. Additionally, fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business, customer relationships and the value of assets and liabilities that are not considered financial instruments. These estimates do not reflect any premium or discount that could result from offering the Company’s entire holdings of a particular financial instrument for sale at one time. Furthermore, since no market exists for certain of the Company’s financial instruments, fair value estimates may be based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with a high level of precision. Changes in assumptions as well as tax considerations could significantly affect the estimates. Accordingly, based on the limitations described above, 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.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Management has evaluated subsequent events that occurred after September 30, 2024. During this period, up to the filing date of the Original Report, management identified the following subsequent events: •On October 31, 2024, Pathward, N.A. completed the sale (the "Transaction") of substantially all of the assets and liabilities related to the Bank's commercial insurance premium finance business (the "Business") pursuant to an Asset Purchase and Sale Agreement (the "Purchase Agreement") dated August 28, 2024 with Honor Capital Corporation, a Florida corporation (the "Purchaser"), the successor by assignment to AFS IBEX Financial Services, LLC, and Honor Capital Holdings, LLC as guarantor. The cash purchase price paid by the Purchaser at the closing was $603.3 million, based on the net asset value of the assets purchased and liabilities assumed pursuant to the Purchase Agreement plus a $31.2 million premium, subject to customary post-closing adjustment based on the final determination of the net asset value of the assets purchased and liabilities assumed pursuant to the terms of the Purchase Agreement. The Bank recorded a gain on the Transaction of $16.4 million. As part of the Transaction, $588.4 million of commercial insurance premium finance loans were sold. •On November 1, 2024, the Bank sold $161.6 million of debt securities AFS with a loss on sale of securities of $15.8 million. This loss largely offsets the gain from the Transaction discussed above.

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

12 Months Ended

Sep. 30, 2024

Accounting Changes and Error Corrections [Abstract]

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

As discussed in Note 1. Summary of Significant Accounting Policies, and as further described below, the Company is restating its accompanying audited historical consolidated financial statements as of September 30, 2024 and 2023 and for the years ended September 30, 2024, 2023, and 2022 to correct for identified errors in its accounting for allowance for credit losses, interest income, provision for credit losses, and noninterest expense. In addition, the Company has corrected other unrelated immaterial errors which were previously not recorded or not recorded in the appropriate period.

DESCRIPTION OF RESTATEMENT RECONCILIATION TABLES

In the following tables, we have presented a reconciliation of our consolidated statements of financial condition, operations and cash flows from prior periods as previously reported to the restated amounts as of September 30, 2024 and 2023 and for the years ended September 30, 2024, 2023, and 2022. The only change to the consolidated statements of comprehensive income (loss) and the consolidated statements of stockholders' equity for the years ended September 30, 2024, 2023, and 2022 as a result of the restatement is due to the changes in net income (loss). See the statement of operations reconciliation tables below for additional information on the restatement impacts to net income (loss). For the misstatements arising in periods commencing prior to 2021, the cumulative impact of all periods prior to October 1, 2021 has been reflected as an adjustment to opening retained earnings as of that date in the consolidated statement of stockholders' equity. The restatement relates to the following misstatements:

(a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense

The errors relate to the Company's accounting and financial reporting of certain third-party lending and servicing relationships within the Consumer Solutions business. Historically, we accounted for all borrower payments and credit enhancement payments under these programs on a single unit or net basis, with all such payments presented as interest income representing our effective yield on the portfolios. We determined that these payments should instead be accounted for on a separate unit of account or gross basis, with loan yields and interest income recorded at the gross borrower loan rate, and credit losses and associated provisions for credit losses recorded on a gross basis over the life of the loans, and with all credit enhancement and servicing payments recorded separately in noninterest expense (the “Gross Basis Approach”). Additionally, there are tax adjustments that relate to the tax impact of the restatement entries discussed.

(b) Other Adjustments

The adjustments identified in this category include immaterial errors that were addressed and corrected as part of the restatement and tax adjustments. These errors have an immaterial impact on the 2024, 2023, and 2022 Consolidated Financial Statements and they relate to misstatements in insurance premiums and other immaterial entries to correct errors recorded in the incorrect period. Additionally, there are tax adjustments that relate to the tax impact of the restatement entries discussed.

Restated Consolidated Statements of Financial Condition


(Dollars in thousands, except per share data)	September 30, 2024
ASSETS	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	158,337	$	—		$	158,337
Securities available for sale, at fair value	1,741,221		—			1,741,221
Securities held to maturity, at amortized cost (fair value $30,236)	33,092		—			33,092
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	36,014		—			36,014
Loans held for sale	688,870		2,818		b	691,688
Loans and leases	4,075,195		—			4,075,195
Allowance for credit losses	(45,336)		(26,429)		a	(71,765)
Accrued interest receivable	31,385		—			31,385
Premises, furniture, and equipment, net	39,055		—			39,055
Rental equipment, net	205,339		—			205,339
Goodwill and intangible assets	326,094		—			326,094
Other assets	260,070		6,292		b	266,362
Total assets	$	7,549,336	$	(17,319)		$	7,532,017

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,875,085	$	—		$	5,875,085
Short-term borrowings	377,000		—			377,000
Long-term borrowings	33,354		—			33,354
Accrued expenses and other liabilities	424,292		97		b	424,389
Total liabilities	6,709,731		97			6,709,828

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 24,851,122 shares issued and 24,847,353 shares outstanding at September 30, 2024	248		—			248
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2024	—		—			—
Additional paid-in capital	638,803		—			638,803
Retained earnings	354,474		(17,416)		a, b	337,058
Accumulated other comprehensive loss	(153,394)		—			(153,394)
Treasury stock, at cost, 3,769 common shares at September 30, 2024	(249)		—			(249)
Total equity attributable to parent	839,882		(17,416)			822,466
Noncontrolling interest	(277)		—			(277)
Total stockholders’ equity	839,605		(17,416)			822,189
Total liabilities and stockholders’ equity	$	7,549,336	$	(17,319)		$	7,532,017


(Dollars in thousands, except per share data)	September 30, 2023
ASSETS	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	375,580	$	—		$	375,580
Securities available for sale, at fair value	1,804,228		—			1,804,228
Securities held to maturity, at amortized cost (fair value $31,425)	36,591		—			36,591
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,210		—			28,210
Loans held for sale	77,779		—			77,779
Loans and leases	4,366,116		3,710		b	4,369,826
Allowance for credit losses	(49,705)		(47,150)		a	(96,855)
Accrued interest receivable	23,282		—			23,282
Premises, furniture, and equipment, net	39,160		—			39,160
Rental equipment, net	211,750		—			211,750
Goodwill and intangible assets	330,225		—			330,225
Other assets	292,327		11,298		b	303,625
Total assets	$	7,535,543	$	(32,142)		$	7,503,401

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,589,182	$	—		$	6,589,182
Short-term borrowings	13,000		—			13,000
Long-term borrowings	33,873		—			33,873
Accrued expenses and other liabilities	248,863		136		b	248,999
Total liabilities	6,884,918		136			6,885,054

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2023	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 26,225,563 shares issued and 26,183,583 shares outstanding at September 30, 2023	262		—			262
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2023	—		—			—
Additional paid-in capital	628,500		—			628,500
Retained earnings	278,655		(32,278)		a, b	246,377
Accumulated other comprehensive loss	(255,443)		—			(255,443)
Treasury stock, at cost, 41,980 common shares at September 30, 2023	(344)		—			(344)
Total equity attributable to parent	651,630		(32,278)			619,352
Noncontrolling interest	(1,005)		—			(1,005)
Total stockholders’ equity	650,625		(32,278)			618,347
Total liabilities and stockholders’ equity	$	7,535,543	$	(32,142)		$	7,503,401


(Dollars in thousands, except per share data)	September 30, 2022
ASSETS	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	388,038	$	—		$	388,038
Securities available for sale, at fair value	1,882,869		—			1,882,869
Securities held to maturity, at amortized cost (fair value $38,171)	41,682		—			41,682
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812		—			28,812
Loans held for sale	21,071		—			21,071
Loans and leases	3,536,305		1,494		b	3,537,799
Allowance for credit losses	(45,947)		(17,849)		a	(63,796)
Accrued interest receivable	17,979		—			17,979
Premises, furniture, and equipment, net	41,710		—			41,710
Rental equipment, net	204,371		—			204,371
Goodwill and intangible assets	335,196		—			335,196
Other assets	295,324		4,445			299,769
Total assets	$	6,747,410	$	(11,910)		$	6,735,500

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,866,037	$	—		$	5,866,037
Short-term borrowings	—		—			—
Long-term borrowings	36,028		—			36,028
Accrued expenses and other liabilities	200,205		19		b	200,224
Total liabilities	6,102,270		19			6,102,289

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2022	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 28,878,177 shares issued and 28,788,124 shares outstanding at September 30, 2022	288		—			288
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2022	—		—			—
Additional paid-in capital	617,403		—			617,403
Retained earnings	245,394		(11,929)		a, b	233,465
Accumulated other comprehensive loss	(213,080)		—			(213,080)
Treasury stock, at cost, 90,053 common shares at September 30, 2022	(4,835)		—			(4,835)
Total equity attributable to parent	645,170		(11,929)			633,241
Noncontrolling interest	(30)		—			(30)
Total stockholders’ equity	645,140		(11,929)			633,211
Total liabilities and stockholders’ equity	$	6,747,410	$	(11,910)		$	6,735,500

Restated Consolidated Statements of Operations


	Fiscal Year Ended September 30, 2024
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	395,876	$	42,707	a, b	$	438,583
Mortgage-backed securities	39,402		—			39,402
Other investments	41,073		—			41,073
	476,351		42,707			519,058

Interest expense:
Deposits	13,019		—			13,019
FHLB advances and other borrowings	8,214		—			8,214
	21,233		—			21,233


Net interest income	455,118		42,707			497,825

Provision for credit loss	42,661		15,440		a	58,101

Net interest income after provision for credit loss	412,457		27,267			439,724

Noninterest income:
Refund transfer product fees	40,178		—			40,178
Refund advance fee income	43,473		—			43,473
Card and deposit fees	125,943		—			125,943
Rental income	54,157		—			54,157
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	12,669		—			12,669
Other income	23,167		—			23,167
Total noninterest income	299,587		—			299,587

Noninterest expense:
Compensation and benefits	201,472		—			201,472
Refund transfer product expense	9,862		—			9,862
Refund advance expense	1,943		—			1,943
Card processing	137,938		—			137,938
Occupancy and equipment expense	36,587		—			36,587
Operating lease equipment depreciation	41,757		—			41,757
Legal and consulting	24,857		—			24,857
Intangible amortization	4,131		—			4,131
Impairment expense	3,012		—			3,012
Other expense	51,694		7,438		a	59,132
Total noninterest expense	513,253		7,438			520,691

Income before income tax expense	198,791		19,829			218,620

Income tax expense	29,141		4,967		a, b	34,108

Net income before noncontrolling interest	169,650		14,862			184,512
Net income attributable to noncontrolling interest	1,293		—			1,293
Net income attributable to parent	$	168,357	$	14,862		$	183,219

Earnings per common share:
Basic	$	6.63	$	0.58		$	7.21
Diluted	$	6.62	$	0.58		$	7.20


	Fiscal Year Ended September 30, 2023
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	323,602	$	23,215	a, b	$	346,817
Mortgage-backed securities	41,197		—			41,197
Other investments	33,936		—			33,936
	398,735		23,215			421,950

Interest expense:
Deposits	4,356		—			4,356
FHLB advances and other borrowings	6,518		—			6,518
	10,874		—			10,874


Net interest income	387,861		23,215			411,076

Provision for credit loss	57,354		51,888		a	109,242

Net interest income after provision for credit loss	330,507		(28,673)			301,834

Noninterest income:
Refund transfer product fees	39,452		—			39,452
Refund advance fee income	37,433		—			37,433
Card and deposit fees	150,746		—			150,746
Rental income	54,190		—			54,190
Gain on sale of trademarks	10,000		—			10,000
Gain (loss) on sale of other	2,663		—			2,663
Other income	22,115		—			22,115
Total noninterest income	316,599		—			316,599

Noninterest expense:
Compensation and benefits	184,318		—			184,318
Refund transfer product expense	9,723		—			9,723
Refund advance expense	1,863		—			1,863
Card processing	105,498		—			105,498
Occupancy and equipment expense	34,691		—			34,691
Operating lease equipment depreciation	45,710		—			45,710
Legal and consulting	27,102		—			27,102
Intangible amortization	4,971		—			4,971
Impairment expense	3,273		—			3,273
Other expense	47,826		(1,587)		a	46,239
Total noninterest expense	464,975		(1,587)			463,388

Income before income tax expense	182,131		(27,086)			155,045

Income tax expense	16,324		(6,737)		a, b	9,587

Net income before noncontrolling interest	165,807		(20,349)			145,458
Net income attributable to noncontrolling interest	2,192		—			2,192
Net income attributable to parent	$	163,615	$	(20,349)		$	143,266

Earnings per common share:
Basic	$	6.01	$	(0.75)		$	5.26
Diluted	$	5.99	$	(0.75)		$	5.24


	Fiscal Year Ended September 30, 2022
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	268,078	$	17,242	a, b	$	285,320
Mortgage-backed securities	26,846		—			26,846
Other investments	17,272		—			17,272
	312,196		17,242			329,438

Interest expense:
Deposits	500		—			500
FHLB advances and other borrowings	4,372		—			4,372
	4,872		—			4,872


Net interest income	307,324		17,242			324,566

Provision for credit loss	28,538		28,254		a, b	56,792

Net interest income after provision for credit loss	278,786		(11,012)			267,774

Noninterest income:
Refund transfer product fees	39,809		—			39,809
Refund advance fee income	40,557		—			40,557
Card and deposit fees	105,733		—			105,733
Rental income	46,558		—			46,558
Gain on sale of trademarks	50,000		—			50,000
Gain (loss) on sale of other	(6,207)		—			(6,207)
Other income	17,357		—			17,357
Total noninterest income	293,807		—			293,807

Noninterest expense:
Compensation and benefits	171,126		—			171,126
Refund transfer product expense	8,908		—			8,908
Refund advance expense	2,157		—			2,157
Card processing	38,785		—			38,785
Occupancy and equipment expense	34,909		—			34,909
Operating lease equipment depreciation	35,636		—			35,636
Legal and consulting	40,634		—			40,634
Intangible amortization	6,585		—			6,585
Impairment expense	670		—			670
Other expense	45,865		(3,997)		a	41,868
Total noninterest expense	385,275		(3,997)			381,278

Income before income tax expense	187,318		(7,015)			180,303

Income tax expense	27,964		(1,763)		a, b	26,201

Net income before noncontrolling interest	159,354		(5,252)			154,102
Net income attributable to noncontrolling interest	2,968		—			2,968
Net income attributable to parent	$	156,386	$	(5,252)		$	151,134

Earnings per common share:
Basic	$	5.26	$	(0.17)		$	5.09
Diluted	$	5.26	$	(0.17)		$	5.09

Restated Consolidated Statements of Cash Flows


	Fiscal Year Ended September 30, 2024
(Dollars in thousands)	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	169,650	$	14,862	a, b	$	184,512
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	57,765		—			57,765
Provision for credit loss	42,661		15,440		a, b	58,101
Provision for (reversal of) deferred taxes	11,115		5,051		b	16,166
Originations of loans held for sale	(2,034,977)		—			(2,034,977)
Proceeds from sales of loans held for sale	2,036,084		—			2,036,084
Net change in loans held for sale	18,127		—			18,127
Fair value adjustment of foreclosed real estate	—		—			—
Net realized (gain) on securities available for sale	—		—			—
Net realized (gain) loss on loans held for sale	(5,920)		—			(5,920)
Net realized loss on premise, furniture, and equipment	—		—			—
Net realized (gain) on trademarks	—		—			—
Net realized (gain) on other	(6,749)		—			(6,749)
Change in bank-owned life insurance value	(2,751)		—			(2,751)
Impairment on rental equipment	2,013		—			2,013
Impairment of intangibles	—		—			—
Net change in accrued interest receivable	(8,103)		—			(8,103)
Net change in other assets	(11,747)		(46)		b	(11,793)
Net change in accrued expenses and other liabilities	176,083		(39)		b	176,044
Stock compensation	10,286		—			10,286
Net cash provided by operating activities	453,537		35,268			488,805

Cash flows from investing activities:
Purchases of securities available for sale	(3,465)		—			(3,465)
Proceeds from sales of securities available for sale			—			—
Proceeds from maturities of and principal collected on securities available for sale	201,730		—			201,730
Proceeds from maturities of and principal collected on securities held to maturity	3,317		—			3,317
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(406,390)		—			(406,390)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	398,587		—			398,587
Purchases of loans and leases	(298,262)		—			(298,262)
Proceeds from sales of loans and leases	—		—			—
Net change in loans and leases	137,540		(35,268)		a, b	102,272
Purchases of premises, furniture, and equipment	(10,141)		—			(10,141)
Proceeds from sales of premises, furniture, and equipment	—		—			—
Purchases of rental equipment	(266,613)		—			(266,613)
Proceeds from sales of rental equipment	9,006		—			9,006
Net change in rental equipment	565		—			565
Proceeds from sales of foreclosed real estate and repossessed assets	—		—			—
Proceeds from death benefit of bank-owned life insurance	—		—			—
Proceeds from sale of trademarks	—		—			—
Proceeds from sale of other assets	6,465		—			6,465
Net cash (used in) investing activities	(227,661)		(35,268)			(262,929)

Cash flows from financing activities:
Net change in deposits	(714,097)		—			(714,097)
Net change in short-term borrowings	364,000		—			364,000
Redemption of long-term borrowings	—		—			—


Proceeds from long-term borrowings	—		—		—
Principal payments on capital lease obligations	—		—		—
Principal payments on other liabilities	(621)		—		(621)
Payment of debt issuance costs	—		—		—
Dividends paid on common stock	(5,067)		—		(5,067)
Issuance of common stock due to restricted stock	3		—		3
Issuance of common stock due to ESOP	—		—		—
Repurchases of common stock	(86,853)		—		(86,853)
Investment by (distributions to) noncontrolling interest	(565)		—		(565)
Net cash (used in) financing activities	(443,200)		—		(443,200)

Effect of exchange rate changes on cash	81		—		81

Net change in cash and cash equivalents	(217,243)		—		(217,243)

Cash and cash equivalents at beginning of fiscal year	375,580		—		375,580
Cash and cash equivalents at end of fiscal period	$	158,337	$	—	$	158,337


	Fiscal Year Ended September 30, 2023
(Dollars in thousands)	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	165,807	$	(20,349)	a, b	$	145,458
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	64,955		—			64,955
Provision for credit loss	57,354		51,888		a, b	109,242
Provision for (reversal of) deferred taxes	(175)		(6,965)		b	(7,140)
Originations of loans held for sale	(1,208,684)		—			(1,208,684)
Proceeds from sales of loans held for sale	1,139,881		—			1,139,881
Net change in loans held for sale	25,922		—			25,922
Fair value adjustment of foreclosed real estate	—		—			—
Net realized (gain) on securities available for sale	—		—			—
Net realized (gain) loss on loans held for sale	(268)		—			(268)
Net realized loss on premise, furniture, and equipment	65		—			65
Net realized (gain) on trademarks	(10,000)		—			(10,000)
Net realized (gain) on other	(1,832)		—			(1,832)
Change in bank-owned life insurance value	(1,497)		—			(1,497)
Impairment on rental equipment	24		—			24
Impairment of intangibles	—		—			—
Net change in accrued interest receivable	(5,303)		—			(5,303)
Net change in other assets	17,134		110		b	17,244
Net change in accrued expenses and other liabilities	48,658		118		b	48,776
Stock compensation	11,070		—			11,070
Net cash provided by operating activities	303,111		24,802			327,913

Cash flows from investing activities:
Purchases of securities available for sale	(156,885)		—			(156,885)
Proceeds from sales of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	177,296		—			177,296
Proceeds from maturities of and principal collected on securities held to maturity	4,835		—			4,835
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(330,144)		—			(330,144)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	330,746		—			330,746


Purchases of loans and leases	(215,266)		—			(215,266)
Proceeds from sales of loans and leases	—		—			—
Net change in loans and leases	(307,473)		(24,802)		a, b	(332,275)
Purchases of premises, furniture, and equipment	(8,623)		—			(8,623)
Proceeds from sales of premises, furniture, and equipment	—		—			—
Purchases of rental equipment	(441,047)		—			(441,047)
Proceeds from sales of rental equipment	14,998		—			14,998
Net change in rental equipment	(236)		—			(236)
Proceeds from sales of foreclosed real estate and repossessed assets	1		—			1
Proceeds from death benefit of bank-owned life insurance	1,040		—			1,040
Proceeds from sale of trademarks	10,000		—			10,000
Proceeds from sale of other assets	—		—			—
Net cash (used in) investing activities	(920,758)		(24,802)			(945,560)

Cash flows from financing activities:
Net change in deposits	723,145		—			723,145
Net change in short-term borrowings	13,000		—			13,000
Redemption of long-term borrowings	—		—			—
Proceeds from long-term borrowings	—		—			—
Principal payments on capital lease obligations	—		—			—
Principal payments on other liabilities	(1,747)		—			(1,747)
Payment of debt issuance costs	(511)		—			(511)
Dividends paid on common stock	(5,426)		—			(5,426)
Issuance of common stock due to restricted stock	1		—			1
Issuance of common stock due to ESOP	—		—			—
Repurchases of common stock	(120,437)		—			(120,437)
Investment by (distributions to) noncontrolling interest	(3,167)		—			(3,167)
Net cash provided by financing activities	604,858		—			604,858

Effect of exchange rate changes on cash	331		—			331

Net change in cash and cash equivalents	(12,458)		—			(12,458)

Cash and cash equivalents at beginning of fiscal year	388,038		—			388,038
Cash and cash equivalents at end of fiscal period	$	375,580	$	—		$	375,580


	Fiscal Year Ended September 30, 2022
(Dollars in thousands)	As Previously Reported on Form 10-K		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	159,354	$	(5,252)	a, b	$	154,102
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	61,601		—			61,601
Provision for credit loss	28,538		28,254		a, b	56,792
Provision for (reversal of) deferred taxes	17,587		(1,794)		b	15,793
Originations of loans held for sale	(985,330)		—			(985,330)
Proceeds from sales of loans held for sale	1,059,361		—			1,059,361
Net change in loans held for sale	12,819		—			12,819
Fair value adjustment of foreclosed real estate	301		—			301
Net realized (gain) on securities available for sale	(154)		—			(154)
Net realized (gain) loss on loans held for sale	3,694		—			3,694
Net realized loss on premise, furniture, and equipment	55		—			55
Net realized (gain) on trademarks	(50,000)		—			(50,000)


Net realized (gain) on other	(1,956)		—			(1,956)
Change in bank-owned life insurance value	(2,434)		—			(2,434)
Impairment on rental equipment	—		—			—
Impairment of intangibles	670		—			670
Net change in accrued interest receivable	(1,725)		—			(1,725)
Net change in other assets	(32,936)		13		b	(32,923)
Net change in accrued expenses and other liabilities	(10,640)		19		b	(10,621)
Stock compensation	10,004		—			10,004
Net cash provided by operating activities	268,809		21,240			290,049

Cash flows from investing activities:
Purchases of securities available for sale	(907,361)		—			(907,361)
Proceeds from sales of securities available for sale	265,951		—			265,951
Proceeds from maturities of and principal collected on securities available for sale	324,234		—			324,234
Proceeds from maturities of and principal collected on securities held to maturity	14,281		—			14,281
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(173,653)		—			(173,653)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	173,240		—			173,240
Purchases of loans and leases	(115,353)		—			(115,353)
Proceeds from sales of loans and leases	123,241		—			123,241
Net change in loans and leases	358,635		(21,239)		a, b	337,396
Purchases of premises, furniture, and equipment	(8,177)		—			(8,177)
Proceeds from sales of premises, furniture, and equipment	35		—			35
Purchases of rental equipment	(424,919)		—			(424,919)
Proceeds from sales of rental equipment	9,372		—			9,372
Net change in rental equipment	(5,772)		—			(5,772)
Proceeds from sales of foreclosed real estate and repossessed assets	1,824		—			1,824
Proceeds from death benefit of bank-owned life insurance	—		—			—
Proceeds from sale of trademarks	50,000		—			50,000
Proceeds from sale of other assets	3,550		—			3,550
Net cash (used in) investing activities	(310,872)		(21,239)			(332,111)

Cash flows from financing activities:
Net change in deposits	351,066		—			351,066
Net change in short-term borrowings	—		—			—
Redemption of long-term borrowings	(75,000)		—			(75,000)
Proceeds from long-term borrowings	20,000		—			20,000
Principal payments on capital lease obligations	(75)		—			(75)
Principal payments on other liabilities	(2,751)		—			(2,751)
Payment of debt issuance costs	—		—			—
Dividends paid on common stock	(5,921)		—			(5,921)
Issuance of common stock due to restricted stock	1		(1)		b	—
Issuance of common stock due to ESOP	2,886		—			2,886
Repurchases of common stock	(168,235)		—			(168,235)
Investment by (distributions to) noncontrolling interest	(4,153)		—			(4,153)
Net cash provided by financing activities	117,818		(1)			117,817

Effect of exchange rate changes on cash	(1,736)		—			(1,736)

Net change in cash and cash equivalents	74,019		—			74,019

Cash and cash equivalents at beginning of fiscal year	314,019		—			314,019
Cash and cash equivalents at end of fiscal period	$	388,038	$	—		$	388,038

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 Months Ended			12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net income attributable to Pathward Financial, Inc.	$ 33,533	$ 44,869	$ 69,918	$ 34,899	$ 25,277	$ 36,080	$ 54,119	$ 27,790	$ 21,284	$ 22,264	$ 45,874	$ 61,712	$ 104,817	$ 81,909	$ 107,586	$ 149,686	$ 117,988	$ 129,850	$ 183,219	$ 143,266	$ 151,134

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482765/220-10-50-6

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
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+ Details

Recovery of Erroneously Awarded Compensation	12 Months Ended
Recovery of Erroneously Awarded Compensation	Sep. 30, 2024
Restatement Determination Date:: 2024-09-30
Erroneously Awarded Compensation Recovery
Aggregate Erroneous Compensation Not Yet Determined	As disclosed in this Annual Report on Form 10-K/A, the Company has restated its financial statements for certain periods, and has determined that it is required to conduct a recovery analysis of certain incentive compensation received by its executive officers during the relevant recovery period in accordance with the requirements of Rule 10D-1 under the Exchange Act, the implementing regulations adopted by NASDAQ and the Company’s clawback policy. In accordance with the Company’s clawback policy, this analysis will be performed by the Compensation Committee of the Company’s Board of Directors. The recovery analysis has not been completed as of the filing of this Form 10-K/A, so the Company has yet to conclude, how, if at all, the restatements impacted any of the measures by which the Company awarded and paid incentive-based compensation to its executive officers during the relevant periods. As a result, there has been no determination with respect to the recovery, if any, of the previously awarded incentive-based compensation from any current or former executive officers as of the filing of this Form 10-K/A.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
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

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Sep. 30, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

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.

NATURE OF BUSINESS AND INDUSTRY SEGMENT INFORMATION

One of the Company's primary sources of revenue relates to payment processing services for prepaid cards, ATM sponsorship, tax refund transfer and money movement. Additionally, a significant source of revenue for the Company is interest from the purchase or origination of commercial finance loans, consumer finance loans, and warehouse finance loans. The Company accepts deposits from customers in the normal course of business on a national basis through its partner solutions and tax services divisions, and through wholesale funding. The Company operates in the banking industry, which accounts for the majority of its revenues and assets. The Company uses the “management approach” for reporting information about segments in annual and interim financial statements. The management approach is based on the way the chief operating decision-maker organizes segments within a company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure and any other manner in which management disaggregates a company. Based on the management approach model, the Company has determined that its business is comprised of three reporting segments.

RECLASSIFICATION AND REVISION OF PRIOR PERIOD BALANCES

Certain prior year amounts have been reclassified to conform to the current year financial statement presentation. These changes and reclassifications did not impact previously reported net income or comprehensive income (loss).

Restatement of Previously Issued Financial Statements

The Audit Committee of our Board of Directors, after discussion with management and our independent registered public accounting firm, Crowe LLP, concluded that our audited consolidated financial statements as of September 30, 2024 and 2023, and for each year in the three fiscal year periods ended September 30, 2024 contained in our Annual Reports on Form 10-K, and our unaudited consolidated financial statements as of and for the interim periods ended December 31, 2024, 2023, 2022, and 2021, March 31, 2024, 2023, and 2022, June 30, 2024, 2023, and 2022, and September 30, 2024, 2023, and 2022 contained in our Quarterly Reports on Form 10-Q (collectively, but excluding the interim period ended December 31, 2024, the “Affected Periods”) should no longer be relied upon and should be restated because of errors identified in such financial statements.

As described in Note 21. Restatement of Previously Issued Financial Statements, the Company is restating its accompanying audited historical consolidated financial statements as of September 30, 2024 and 2023, and for the years ended September 30, 2024, 2023 and 2022. The affected balances in the accompanying footnotes to these consolidated financial statements have also been restated accordingly. Additionally, as described in Note 18. Selected Quarterly Financial Data (Unaudited), the Company has restated its unaudited consolidated financial

statements and related disclosures for the interim periods as previously disclosed in the Quarterly Reports on Form 10-Q for those respective fiscal quarters, with the affected balances restated accordingly.

USE OF ESTIMATES IN PREPARING FINANCIAL STATEMENTS

The preparation of Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Certain significant estimates include the valuation of residual values within lease receivables, allowance for credit losses, the valuation of goodwill and intangible assets, Consumer Loan Program derivatives and the fair values of securities and other financial instruments. These estimates are reviewed by management regularly; however, they are particularly susceptible to significant changes in the future.

CASH AND CASH EQUIVALENTS

For purposes of reporting cash flows, cash and cash equivalents is defined to include the Company’s cash on hand and due from financial institutions and short-term interest-bearing deposits in other financial institutions. The Company reports cash flows net for customer loan transactions, securities purchased under agreement to resell, federal funds purchased, deposit transactions, securities sold under agreements to repurchase, and FHLB advances with terms less than 90 days. Previously, the FRB required all depository institutions to maintain reserves at specified levels against their transaction accounts, primarily checking accounts. However, since March 26, 2020, the reserve requirement ratio has been zero percent. At September 30, 2024, the Bank was not required to maintain any reserve balances. The Company at times maintains balances in excess of insured limits at various financial institutions including the FRB, the FHLB and other private institutions. At September 30, 2024, the Company had $104.9 million in interest-bearing deposits held at the FRB and $1.7 million interest-bearing deposits held at the FHLB. The Company does not believe these instruments carry a significant risk of loss but cannot provide assurances that no losses could occur if these institutions were to become insolvent.

SECURITIES

GAAP requires that, at acquisition, an enterprise classify debt securities into one of three categories: Available for Sale (“AFS”), Held to Maturity (“HTM”) or trading. Debt securities AFS are carried at fair value on the Consolidated Statements of Financial Condition. Unrealized holding gains and losses due to risk of credit loss are recognized in earnings while unrealized holding gains and losses due to market conditions and other non-credit risk factors are excluded from earnings and recognized as a separate component of equity in accumulated other comprehensive income (loss) (“AOCI”). See Note 19. Fair Values of Financial Instruments for additional information on fair value of AFS debt securities. Debt securities HTM are measured at amortized cost. The Company classifies the majority of its debt securities as AFS, which are those the Company may decide to sell if needed for liquidity, asset/liability management, or other reasons. Both AFS and HTM are subject to an allowance for credit losses. Pathward Financial did not hold trading securities at September 30, 2024 or 2023.

Gains and losses on the sale of securities are determined using the specific identification method based on amortized cost and are reflected in results of operations at the time of sale. Interest and dividend income, adjusted by amortization of purchase premium or discount using the level yield method, is included in income as earned. For callable debt securities, any purchase premium is amortized to the first call date while any discount is accreted over the contractual life of the security.

Debt Securities Credit Losses

The Company evaluates debt securities AFS for credit losses on a quarterly basis and records any such losses as a component of provision for credit loss in the Consolidated Statements of Operations. The Company has concluded that any unrealized holding losses in its portfolio as of September 30, 2024 are not related to credit loss and as a result has not recorded an allowance for credit losses. See Note 2. Securities for further information.

The Company evaluates debt securities HTM for credit losses on a quarterly basis and records any such losses as a component of provision for credit loss in the Consolidated Statements of Operations. The Company has concluded that its portfolio as of September 30, 2024 has a zero risk of credit loss due to the related U.S. Government financial guarantees underlying the securities within the HTM portfolio and as a result has not recorded an allowance for credit losses.

Equity Investments

The Company holds marketable equity securities, which have readily determinable fair value, and include common equity and mutual funds. These securities are recorded at fair value with unrealized gains and losses, due to changes in fair value, reflected in earnings. Interest and dividend income from these securities is recognized in interest income. See Note 2. Securities for additional information on marketable equity securities.

The Company also holds non-marketable equity securities that are included in Other Assets in the Company’s Consolidated Financial Statements. The Company generally accounts for these investments under the equity method or the provisions of Accounting Standards Codification ("ASC") 321. Equity Securities. Investments where the Company has significant influence, but not control, over the investee are accounted for under the equity method. Investments where the Company cannot exercise significant influence over the investee are measured at fair value, with changes in fair value recognized in earnings, unless those investments have no readily determinable fair value. Investments without readily determinable fair value are measured under the measurement alternative, which reflects cost less impairment, with adjustments in value resulting from observable price changes arising from orderly transactions of the same or a similar security from the same issuer ("measurement alternative investments").

The Company reviews for impairment for equity method and measurement alternative investments and includes an analysis of the facts and circumstances for each investment, expectations of cash flows, capital needs, and viability of its business model. For equity method, the asset carrying value is reduced when the decline in fair value is considered to be other than temporary. For measurement alternative investments, the asset carrying value is reduced when the fair value is less than the carrying value, without the consideration of recovery.

The Company held the following non-marketable equity securities:

•Equity Method - The Company held equity method investments of $4.1 million within other assets as of September 30, 2024 and $4.1 million at September 30, 2023. The Company’s ownership of such investments typically ranges from 5% - 25% of the investee. The Company recognized nominal net earnings from these investments within noninterest income for the fiscal year ended September 30, 2024. The Company elected to classify distributions received from equity method investments using the cumulative earnings approach on the Consolidated Statements of Cash Flows.

•Fair Value Method - The Company held equity investments measured at net asset value ("NAV") per share (or its equivalent) of $11.8 million at September 30, 2024 and $8.4 million at September 30, 2023 where NAV is considered the fair value practical expedient. These investments are recorded within other assets on the Company’s Consolidated Financial Statements. Fluctuations in fair value are recognized in earnings within noninterest Income.

•Measurement Alternative - The Company held equity investments measured using the measurement alternative of $9.5 million as of September 30, 2024 and $12.1 million at September 30, 2023 within other assets on the Company’s Consolidated Financial Statements. Equity investments measured using the measurement alternative are subject to fair value adjustments when observable price changes in orderly transactions for the identical or similar investment of the same issuer occur. The Company did not recognize any fair value adjustments in the fiscal years ended September 30, 2024 and 2023. Additionally, the Company recognized impairment loss of $1.0 million and $3.3 million of such investments during the fiscal years ended September 30, 2024 and 2023, respectively.

LOANS HELD FOR SALE ("LHFS")

Loans are designated as LHFS based on management's intent to sell loans, or portions of loans, in established secondary markets, to fintech partners in our Consumer Lending Programs, or to participating third-party financial institutions. LHFS are held at the lower of cost or fair value. Any amount by which the cost exceeds fair value is initially recorded as a valuation allowance and subsequently reflected in the gain or loss on sale when sold. At September 30, 2024 and 2023, there was no valuation allowance recorded for LHFS. Gains and losses on LHFS are recorded in noninterest income on the Consolidated Statements of Operations. Loan costs and fees are deferred at origination and are recognized in income at the time of sale. Interest income is calculated based on the note rate of the loan and is recorded as interest income. The Company occasionally transfers loans between held for sale and held for investment classifications based on its intent and ability to hold or sell loans. Management's intent to sell may be impacted by secondary market conditions, loan credit quality, or other factors.

The following table summarizes the activity pertaining to loans held for sale:


	Fiscal Year Ended September 30,
	2024				2023
(Dollars in thousands)	Consumer		Commercial		Consumer		Commercial
Beginning of year balance	$	77,779	$	—	$	21,071	$	—
Originations	1,901,593		133,388		1,206,201		2,483
Proceeds from sales	(1,937,079)		(99,005)		(1,123,271)		(16,610)
Gain (loss) on sales	—		5,102		—		268
Principal collections, net of deferred fees and costs	(18,083)		(48)		(26,222)		280
Non-cash transfers, net	—		628,041		—		13,579
End of year balance	$	24,210	$	667,478	$	77,779	$	—