LENDINGCLUB CORP, 10-K filed on 2/12/2026
Annual Report
v3.25.4
Cover Page - USD ($)
12 Months Ended
Dec. 31, 2025
Jan. 30, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Transition Report false    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Entity File Number 001-36771    
Entity Registrant Name LendingClub Corporation    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 51-0605731    
Entity Address, Address Line One 595 Market Street, Suite 200,    
Entity Address, City or Town San Francisco,    
Entity Address, State or Province CA    
Entity Address, Postal Zip Code 94105    
City Area Code 415    
Local Phone Number 930-7440    
Title of 12(b) Security Common stock, par value $0.01 per share    
Trading Symbol LC    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 1,205,883,976
Entity Common Stock, Shares Outstanding (shares)   115,180,598  
Documents Incorporated by Reference
Portions of the registrant’s Definitive Proxy Statement for the Registrant’s 2026 Annual Meeting of Stockholders are incorporated by reference into Part III of this Annual Report on Form 10-K to the extent stated herein. Such Definitive Proxy Statement will be filed with the Securities and Exchange Commission within 120 days after the end of the registrant’s fiscal year ended December 31, 2025.
   
Entity Central Index Key 0001409970    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Name DELOITTE & TOUCHE LLP
Auditor Location San Francisco, California
Auditor Firm ID 34
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Assets    
Cash and due from banks $ 11,749 $ 15,524
Interest-bearing deposits in banks 905,905 938,534
Total cash and cash equivalents 917,654 954,058
Restricted cash 12,783 23,338
Securities available for sale at fair value ($3,733,780 and $3,492,264 at amortized cost, respectively) 3,706,709 3,452,648
Loans held for sale at fair value 1,762,396 636,352
Loans and leases held for investment 4,272,812 4,125,818
Allowance for loan and lease losses (275,743) (236,734)
Loans and leases held for investment, net 3,997,069 3,889,084
Loans held for investment at fair value 473,314 1,027,798
Property, equipment and software, net 254,088 167,532
Goodwill 75,717 75,717
Other assets 368,086 403,982
Total assets 11,567,816 10,630,509
Deposits:    
Interest-bearing 9,459,483 8,676,119
Noninterest-bearing 374,387 392,118
Total deposits 9,833,870 9,068,237
Other liabilities 233,518 220,541
Total liabilities 10,067,388 9,288,778
Equity    
Common stock, $0.01 par value; 180,000,000 shares authorized; 115,368,987 and 113,383,917 shares issued and outstanding, respectively 1,154 1,134
Additional paid-in capital 1,719,233 1,702,316
Accumulated deficit (201,799) (337,476)
Accumulated other comprehensive loss (18,160) (24,243)
Total equity 1,500,428 1,341,731
Total liabilities and equity $ 11,567,816 $ 10,630,509
v3.25.4
Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Securities available for sale, amortized cost $ 3,733,780 $ 3,492,264
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (shares) 180,000,000 180,000,000
Common stock, shares issued (shares) 115,368,987 113,383,917
Common stock, shares outstanding (in shares) 115,368,987 113,383,917
v3.25.4
Consolidated Statements of Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Non-interest income:      
Marketplace revenue $ 355,944 $ 242,791 $ 291,484
Other non-interest income 17,232 10,179 11,297
Total non-interest income 373,176 252,970 302,781
Interest income:      
Interest on loans held for sale 142,937 92,442 35,655
Interest and fees on loans and leases held for investment 490,071 494,214 616,735
Interest on loans held for investment at fair value 72,782 77,034 74,088
Interest on securities available for sale 223,820 187,961 40,235
Other interest income 31,933 56,307 65,917
Total interest income 961,543 907,958 832,630
Interest expense:      
Interest on deposits 335,724 369,219 265,556
Other interest expense 147 4,698 5,236
Total interest expense 335,871 373,917 270,792
Net interest income 625,672 534,041 561,838
Total net revenue 998,848 787,011 864,619
Provision for credit losses 191,320 178,267 243,565
Non-interest expense:      
Compensation and benefits 241,846 232,158 261,948
Marketing 149,211 100,402 93,840
Equipment and software 57,014 51,194 53,485
Depreciation and amortization 62,889 58,834 47,195
Professional services 42,339 32,045 35,173
Occupancy 19,834 15,798 17,532
Other non-interest expense 57,449 53,247 57,264
Total non-interest expense 630,582 543,678 566,437
Income before income tax expense 176,946 65,066 54,617
Income tax expense (41,269) (13,736) (15,678)
Net income $ 135,677 $ 51,330 $ 38,939
Earnings per share:      
Basic EPS (in dollars per share) $ 1.18 $ 0.46 $ 0.36
Diluted EPS (in dollars per share) $ 1.16 $ 0.45 $ 0.36
Weighted-average common shares – basic (in shares) 114,605,220 111,731,523 108,466,179
Weighted-average common shares – diluted (in shares) 117,233,815 113,122,859 108,468,857
v3.25.4
Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 135,677 $ 51,330 $ 38,939
Other comprehensive income:      
Net unrealized gain on securities available for sale 10,187 9,836 10,238
Income tax effect (4,104) (3,775) (2,926)
Other comprehensive income, net of tax 6,083 6,061 7,312
Total comprehensive income $ 141,760 $ 57,391 $ 46,251
v3.25.4
Consolidated Statements of Changes in Equity - USD ($)
$ in Thousands
Total
Common Stock
Additional Paid-in Capital
Accumulated Other Comprehensive Loss
Accumulated Deficit
Common stock, beginning balance (in shares) at Dec. 31, 2022   106,546,995      
Beginning balance at Dec. 31, 2022 $ 1,164,294 $ 1,065 $ 1,628,590 $ (37,616) $ (427,745)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Stock-based compensation 61,619   61,619    
Net issuances under equity incentive plans (in shares)   3,863,607      
Net issuances under equity incentive plans (20,342) $ 39 (20,381)    
Net unrealized (loss) gain on securities available for sale, net of tax 7,312     7,312  
Net income 38,939       38,939
Common stock, ending balance (in shares) at Dec. 31, 2023   110,410,602      
Ending balance at Dec. 31, 2023 1,251,822 $ 1,104 1,669,828 (30,304) (388,806)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Stock-based compensation 47,117   47,117    
Net issuances under equity incentive plans (in shares)   2,973,315      
Net issuances under equity incentive plans (14,599) $ 30 (14,629)    
Net unrealized (loss) gain on securities available for sale, net of tax 6,061     6,061  
Net income $ 51,330       51,330
Common stock, ending balance (in shares) at Dec. 31, 2024 113,383,917 113,383,917      
Ending balance at Dec. 31, 2024 $ 1,341,731 $ 1,134 1,702,316 (24,243) (337,476)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Stock-based compensation 39,079   39,079    
Net issuances under equity incentive plans (in shares)   2,374,694      
Net issuances under equity incentive plans (15,010) $ 24 (15,034)    
Share repurchases (in shares)   (389,624)      
Share repurchases (7,132) $ (4) (7,128)    
Net unrealized (loss) gain on securities available for sale, net of tax 6,083     6,083  
Net income $ 135,677       135,677
Common stock, ending balance (in shares) at Dec. 31, 2025 115,368,987 115,368,987      
Ending balance at Dec. 31, 2025 $ 1,500,428 $ 1,154 $ 1,719,233 $ (18,160) $ (201,799)
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:      
Net income $ 135,677 $ 51,330 $ 38,939
Adjustments to reconcile net income to net cash used for operating activities:      
Net fair value adjustments 134,946 154,659 134,114
Change in fair value of loan servicing assets 59,457 75,359 62,581
Gain on sales of loans (59,087) (49,097) (47,839)
Provision for credit losses 191,320 178,267 243,565
Accretion of deferred origination fees and marketing costs (62,361) (68,535) (90,723)
Stock-based compensation, net 34,286 40,069 52,389
Depreciation and amortization 62,889 58,834 47,195
Other, net 9,995 10,754 (8,932)
Net change to loans held for sale (3,267,348) (3,101,778) (1,535,037)
Net change in operating assets and liabilities:      
Other assets 33,593 22,422 54,894
Other liabilities (307) (6,458) (87,746)
Net cash used for operating activities (2,726,940) (2,634,174) (1,136,600)
Cash flows from investing activities:      
Net change in loans and leases 320,535 (223,857) 544,821
Purchases of securities available for sale (30,452) (49,786) (61,648)
Proceeds from sales, maturities and paydowns of securities available for sale 1,786,765 938,409 97,709
Purchases of property, equipment and software, net (140,341) (54,302) (59,509)
Other investing activities (4,348) (2,651) (4,676)
Net cash provided by investing activities 1,932,159 607,813 516,697
Cash flows from financing activities:      
Net change in deposits 769,915 1,742,479 921,393
Principal payments on borrowings 0 (19,202) (111,993)
Other financing activities (22,093) (13,668) (19,833)
Net cash provided by financing activities 747,822 1,709,609 789,567
Net increase (decrease) in cash, cash equivalents and restricted cash (46,959) (316,752) 169,664
Cash, cash equivalents and restricted cash, beginning of period 977,396 1,294,148 1,124,484
Cash, cash equivalents and restricted cash, end of period 930,437 977,396 1,294,148
Supplemental cash flow information:      
Cash paid for interest 341,390 378,276 258,626
Cash paid for income taxes 3,377 275 6,631
Cash paid for operating leases included in the measurement of lease liabilities 13,688 12,869 12,797
Supplemental non-cash investing activity:      
Net securities retained from Structured Program transactions 1,993,586 2,711,693 1,299,313
Supplemental non-cash financing activity:      
Derecognition of payable to securitization note and residual certificate holders held in consolidated VIE $ 0 $ 880 $ 0
v3.25.4
Consolidated Statements of Cash Flows (Parenthetical) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Cash Flows [Abstract]        
Cash and cash equivalents $ 917,654 $ 954,058    
Restricted cash 12,783 23,338    
Total cash, cash equivalents and restricted cash $ 930,437 $ 977,396 $ 1,294,148 $ 1,124,484
v3.25.4
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies Summary of Significant Accounting Policies
Basis of Presentation

LendingClub Corporation (LendingClub) was founded in 2006 and operates a leading nationally chartered digital marketplace bank that leverages data and technology to increase access to credit, reduce borrowing costs, and improve returns on savings for its members. LendingClub is registered as a bank holding company and operates the vast majority of its business through its wholly-owned subsidiary, LendingClub Bank, National Association (LC Bank).

All intercompany balances and transactions have been eliminated in consolidation. These consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) and, in the opinion of management, contain all adjustments, including normal recurring adjustments, necessary for the fair statement of the results and financial position for the periods presented. These accounting principles require management to make certain estimates and assumptions that affect the amounts in the accompanying financial statements. These estimates and assumptions are inherently subjective in nature and actual results may differ from these estimates and assumptions, and the differences could be material.

Significant Accounting Policies

Cash and Cash Equivalents

Cash and cash equivalents have original maturities of three months or less and include cash on hand, cash items in transit, and amounts due from or held with other depository institutions, primarily with the Board of Governors of the Federal Reserve System (FRB).

Restricted Cash

Restricted cash consists of cash items held with other depository institutions in which the ability to withdraw funds is restricted by contractual provisions. Such amounts primarily include cash collected from borrowers on loans and not yet distributed to investors.

Securities

Debt securities purchased and asset-backed securities retained from the sale of loans are classified as available for sale (AFS) securities. AFS securities represent investment securities with readily determinable fair values that the Company: (i) does not hold for trading purposes and (ii) does not have the positive intent and ability to hold to maturity. AFS securities are measured at fair value, with unrealized gains and losses reported in “Accumulated other comprehensive income (loss)” within the equity section of the Balance Sheet, net of any applicable income taxes.

Management evaluates whether debt AFS securities with unrealized losses are impaired on a quarterly basis. For any security that has declined in fair value below its amortized cost basis, the Company recognizes an impairment loss in current period earnings if management has the intent to sell the security or if it is more likely than not it will be required to sell the security before recovery of its amortized cost basis. The assessment of impairment also considers whether the decline in fair value below the security’s amortized cost basis is attributable to credit-related factors. If credit-related factors exist, credit-related impairment has occurred regardless of the Company’s intent to hold the security until it recovers. The credit-related portion of impairment is recognized as provision for credit loss expense in earnings with a corresponding valuation allowance for AFS securities on the Balance Sheet, to the extent the allowance does not reduce the value of the security below its fair value.
Equity securities that do not have readily determinable fair values are generally recorded at cost adjusted for impairment, if any. These securities include FRB stock and Federal Home Loan Bank (FHLB) stock and are reported as “Nonmarketable equity investments” in “Other assets” on the Balance Sheet.

Loans and Leases

The Company initially classifies loans and leases as either held for sale (HFS) or held for investment (HFI) based on management’s assessment of its intent and ability to hold the loans and leases for the foreseeable future or until maturity. Management’s intent and ability with respect to certain loans and leases may change from time to time and, therefore, loans and leases that are initially designated as HFS or HFI may be reclassified. In order to reclassify loans to HFS, management must have the intent to sell the loans and the ability to reasonably identify the specific loans to be sold.

Loans Held for Sale at Fair Value

Loans initially classified as HFS are reported at their fair value with the Company’s election of the fair value option. Origination fees and marketing costs for HFS loans are recognized in earnings at the time of loan origination and are not deferred. Revenue from HFS loans at fair value also includes gain on sales of loans (recognition of servicing asset), servicing fees received over the life of the sold loan, and net fair value adjustments, all of which are presented within “Marketplace revenue” on the Income Statement. The Company also earns interest income on HFS loans from the time of origination until the loans have been sold. As loans are held on the Balance Sheet, incremental fair value adjustments on the loans are recorded in “Net fair value adjustments” within “Marketplace revenue,” whereas the associated interest income, based on the loans’ contractual interest rate, is recorded within “Interest on loans held for sale.”

Loans and Leases Held for Investment at Amortized Cost

HFI loans accounted for at amortized cost are measured at historical cost and reported at their outstanding principal balances net of any charge-offs, unamortized deferred origination fees and marketing costs. Revenue from HFI loans at amortized cost consists of interest income, which includes the stated interest rate on the loans and the amortization of origination fees and marketing costs that are deferred at origination.

Leases are recorded at the discounted amounts of lease payments receivable plus the estimated residual value of the leased asset, net of unearned income and unamortized deferred origination fees and marketing costs. Lease payments receivable reflect contractual lease payments adjusted for renewal or termination options that the Company believes the customer is reasonably certain to exercise.

In certain circumstances, the Company may reclassify loans and/or leases from HFI to HFS, at which time these are valued at the lower of amortized cost or fair value.

Loans Held for Investment at Fair Value

As of the periods presented in this Annual Report, HFI loans at fair value consisted of certain non-routine loan portfolio purchases accounted under the fair value option on a transaction-specific basis, due to the short remaining duration of the acquired portfolios. Revenue from these loan portfolio purchases includes interest income and net fair value adjustments which are recorded in current period earnings.
Election of Fair Value Option

Effective January 1, 2026, the Company elected the fair value option to account for HFI loans that were originated on or after that date. Prior to this election, loans that were originated as HFI were, and the Company expects will continue to be, accounted for at amortized cost, which required the initial recognition of an allowance for lifetime expected credit losses under the CECL methodology, recognized within “Provision for credit losses” on the Income Statement. The Company believes that applying the fair value option, rather than the CECL methodology, to HFI loans more accurately reflects the in-period economic performance of the loans by better aligning the value of the loan to its then fair value. Under the fair value option, origination fee revenue and marketing costs are recognized at the time of loan origination within “Origination fees” and “Marketing expense,” respectively, on the Income Statement, rather than being deferred. Changes in the fair value of loans are recognized in current period earnings within “Net fair value adjustments” on the Income Statement. Further, by applying the fair value option to HFI loans, the Company is applying the same accounting methodology to all loans it originates after January 1, 2026, as both HFI and HFS loans will be measured at fair value.

Accrued Interest Income and Non-Accrual Policy

Interest income is accrued as earned. The accrual of interest income is discontinued, and the loan or lease is placed on nonaccrual status at 90 days past due or when reasonable doubt exists as to timely collection. Past due status is based on the contractual terms of the loan or lease. When a loan or lease is placed on nonaccrual status, all income previously accrued but not collected is reversed against the current period’s interest income. The Company has a nonaccrual policy which results in the timely reversal of past-due accrued interest and, therefore, does not record an allowance for credit losses (ACL) on accrued interest receivable. The Company records an ACL on accrued interest receivable for past due unsecured personal loans that are less than 90 days past due. Interest collections on nonaccrual loans and leases for which the ultimate collectability of principal is uncertain are applied as principal reductions; otherwise, such collections are credited to income when received. Nonaccrual loans and leases are returned to accrual status when there no longer exists concern over collectability, the borrower has demonstrated, over time, both the intent and ability to repay and the loan or lease has been brought current and future payments are reasonably assured.

Allowance for Credit Losses

The ACL represents management’s estimate of expected credit losses. The ACL primarily consists of the allowance for loan and lease losses (ALLL), as well as the allowance for AFS securities and unfunded lending commitments. The ACL is measured based on a lifetime expected loss model, which does not require a loss event to occur before a credit loss is recognized. Under the lifetime expected credit loss model, the Company estimates the allowance based on relevant available information related to past events, current conditions, and reasonable and supportable forecasts of future economic conditions. The ACL is estimated using a discounted cash flow (DCF) approach where effective interest rates are used to calculate the net present value of expected cash flows. The effective interest rate is calculated based on the periodic interest income received from the loan’s contractual cash flows and the net investment in the loan, which includes deferred origination fees and marketing costs, to provide a constant rate of return over the contractual loan term. The Company evaluates its estimate of expected credit losses each reporting period and records any additions or reductions to the ACL on the Income Statement as “Provision for credit losses.”

Amounts determined to be uncollectible are charged-off to the allowance. Estimates of expected credit losses include expected recoveries of amounts previously charged-off and amounts expected to be charged-off. If amounts previously charged off are subsequently expected to be collected, the Company may recognize a negative allowance, which is limited to the amount that was previously charged off.

Under applicable accounting guidance, for reporting purposes, the loan and lease portfolio is categorized by portfolio segment. A portfolio segment is defined as the level at which an entity develops and documents a
systematic methodology to determine the ACL. The Company’s two portfolio segments are consumer and commercial. The Company further disaggregates its portfolio segments into various classes of financing receivables based on their underlying risk characteristics. The classes within the consumer portfolio segment are unsecured consumer, secured consumer and residential mortgages. The classes within the commercial portfolio segment are commercial and industrial, commercial real estate, and equipment finance.

The ACL is measured on a collective basis when loans share similar risk characteristics. Relevant risk characteristics for the consumer portfolio include product type, risk rating, loan term, and monthly vintage. Relevant risk characteristics for the commercial portfolio include product type and risk rating. Loans measured on a collective basis generally have an ACL comprised of a quantitative, or modeled, component that is supplemented by a framework of qualitative factors, as discussed below.

The Company will continue to monitor its loan pools on an ongoing basis and adjust accordingly as the risk characteristics of the financial assets may change over time. If a given financial asset does not share similar risk characteristics with other financial assets, the Company shall measure expected credit losses on an individual, rather than on a collective basis. Loans evaluated on an individual basis generally have an ACL that is measured in reference to any collateral securing the loan and/or expected cash flows which are specific to the borrower.

Allowance Calculation Methodology

The Company generally estimates expected credit losses over the contractual term of its loans and certain securities. The contractual term is adjusted for estimated prepayments when appropriate. The quantitative, or modeled, component of the ACL is primarily based on statistical models that use known or estimated data as of the balance sheet date and forecasted data over the reasonable and supportable period. Known and estimated data include current probability and timing of default, loss rate and recovery exposure at default, timing and amount of estimated prepayments, timing and amount of expected draws (for unfunded lending commitments), and relevant risk characteristics. Certain of the Company’s commercial portfolios have limited internal historical loss data and use external credit loss information, including historical charge-off and balance data for peer banking institutions.

The Company obtains historical and forecast macroeconomic information to inform its view of the long-term condition of the economy. Forward-looking macroeconomic factors considered in the Company’s consumer model include unemployment rate, unemployment insurance claims, gross domestic product (GDP), housing prices, and retail sales. Forward-looking macroeconomic factors are incorporated into the Company’s commercial model for a two-year reasonable and supportable economic forecast period followed by a one-year reversion period during which expected credit losses are expected to revert back on a straight-line basis to historical losses unadjusted for economic conditions. The reasonable and supportable economic forecast period and reversion methodology are accounting estimates which may change in future periods as a result of changes to the current macroeconomic environment.

The quantitative, or modeled, portion of ACL is estimated using a DCF approach. The Company’s statistical models, applied at the portfolio level to pools of loans with similar risk characteristics, produce expected cash flows, which are then discounted at the effective interest rate to derive net present value. The effective interest rate is calculated based on the periodic interest income received from the loan’s contractual cash flows and the net investment in the loan, which includes deferred origination fees and marketing costs, to provide a constant rate of return over the contractual loan term. This net present value is then compared to the amortized cost basis to derive the initial expected credit losses. Under the DCF approach, the provision for credit losses includes credit loss expense in subsequent periods relating to the discounting effect due to the passage of time after the initial recognition of ACL.

The Company also considers the need for qualitative adjustments to the modeled estimate of expected credit losses. For this purpose, the Company established a qualitative factor framework to periodically assess qualitative
adjustments to address certain identified elements that are not directly captured by the statistically modeled expected credit loss. The Company also obtains forecast macroeconomic information to inform its view of the long-term condition of the economy. These factors may include the impact of the non-modeled macroeconomic outlook, forecast unemployment rate and insurance claims, risk rating downgrades, changes in credit policies, problem loan trends, identification of new risks not incorporated into the modeling framework, credit concentrations, changes in underwriting and other external factors.

Zero Credit Loss Expectation Exception

The Company has a zero loss expectation when the loans and AFS securities, or portions thereof, are issued or guaranteed by certain U.S. government entities or agencies, as those entities or agencies have a long history of no defaults and the highest credit ratings issued by rating agencies. Loans held for investment and AFS securities which meet this criterion do not have an ACL.

Reserve for Unfunded Lending Commitments

The ACL includes an estimate for expected credit losses on off-balance sheet commitments to extend credit and unused lines of credit. The Company estimates these expected credit losses for the unfunded portion of the commitments that are not unconditionally cancellable depending on the likelihood that funding will occur. The reserve for unfunded lending commitments is reported in “Other liabilities” on the Balance Sheet.

Individually Assessed Loans

Loans that do not share similar risk characteristics with other financial assets, including collateral-dependent loans, are individually assessed for purposes of measuring expected credit losses using the DCF approach.

For loans that are determined to be collateral dependent, the ACL is determined based on the fair value of the collateral. Loans are considered collateral dependent when the borrower is experiencing financial difficulty and repayment of the loan is expected to be substantially satisfied through sale or operation of the collateral. For such loans, the ACL is calculated as the difference between the amortized cost basis and the fair value of the underlying collateral less costs to sell, if applicable.

Charge-Offs

Charge-offs are recorded when the Company determines that a loan balance is uncollectible or a loss-confirming event has occurred. Loss confirming events usually involve the receipt of specific adverse information about the borrower and may include borrower delinquency status, bankruptcy, foreclosure, or receipt of an asset valuation indicating a shortfall between the value of the collateral and the book value of the loan when that collateral asset is the sole source of repayment. A full or partial charge-off reduces the amortized cost basis of the loan and the related ACL. Unsecured personal loans are generally charged-off when a borrower is contractually 120 days past due. Exceptions include accounts in bankruptcy or accounts of deceased borrowers which are then generally charged-off within 60 or 30 days from receipt of notification, respectively.

Servicing Assets

Servicing assets are capitalized as separate assets when loans are sold and servicing is retained. The Company records servicing assets at their estimated fair values. Servicing asset fair value is based on the excess of the contractual servicing fee over an estimated market servicing rate. When servicing assets are recognized from the sale of loans originated by the Company, the fair value of the servicing asset is included as a component of the gain or loss on the loan sale and reported within “Marketplace revenue” on the Income Statement. Subsequent changes in
fair value are reported within “Servicing fees” in “Marketplace revenue” during the period in which the changes occur. Servicing assets are reported in “Other assets” on the Balance Sheet.

Fair Value Measurements

Fair value is defined as the price that would be received to sell a financial asset or paid to transfer a financial liability in an orderly transaction between market participants at the measurement date. Fair value is based on an exit price notion that maximizes the use of observable inputs and minimizes the use of unobservable inputs. Certain of the Company’s assets and liabilities are recorded at fair value and measured on either a recurring or nonrecurring basis. Assets and liabilities that are recorded at fair value on a recurring basis require a fair value measurement at each reporting period.

The fair value hierarchy includes a three-level hierarchy that assigns the highest priority to unadjusted quoted prices in active markets and the lowest priority to unobservable inputs.
Level 1Quoted market prices in active markets for identical assets or liabilities.
Level 2Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly.
Level 3Unobservable inputs.

Unobservable inputs require greater judgment in measuring fair value. In instances where there is limited or no observable market data, fair value measurements for assets and liabilities are based primarily upon the Company’s own estimates, and the measurements reflect information and assumptions that management believes a market participant would use in pricing the asset or liability.

Derivative Instruments and Hedging Activities

The Company reports the fair value of its derivative instruments on a gross basis, as either “Other assets” or “Other liabilities” on the Balance Sheet. Changes in fair value of the derivative instruments are recognized in “Net fair value adjustments” within “Marketplace revenue” on the Income Statement.

For derivative instruments that qualify as accounting hedges, the Company designates the hedging instrument based on the exposure being hedged. The Company’s existing hedging instruments are designated as fair value hedges under the portfolio layer method, whereby changes in the fair value of the hedging instrument are substantially offset by changes in the fair value of the hedged item, which are recognized within interest income on the Income Statement. Interest payments made and/or received related to these derivative instruments are presented within the “Operating activities” section on the Statements of Cash Flows.

To qualify for hedge accounting, the derivatives and related hedged items must be designated as a hedge at inception of the hedge relationship. In addition, a derivative must be highly effective at reducing the risk associated with the exposure being hedged. For accounting hedge relationships, the Company formally assesses, both at the inception of the hedge and on an ongoing basis, if the derivatives are highly effective in offsetting designated changes in the fair value of the hedged item. The Company assesses effectiveness using a statistical regression analysis. Effectiveness may be assessed qualitatively where the critical terms of the derivative and hedged item match.

Property, Equipment and Software, Net

Property, equipment and software are carried at cost less accumulated depreciation and amortization. The Company uses the straight-line method of depreciation and amortization. The office building acquired in April 2025 is
depreciated over its estimated useful life of 39 years, and the related building improvements are depreciated over their respective estimated useful lives. Tenant and leasehold improvements are amortized over the shorter of the lease term or the estimated useful life. Estimated useful lives range from three years to seven years for furniture and fixtures, computer equipment, and software.

Internally-developed software is capitalized when preliminary development efforts are successfully completed and it is probable that the project will be completed, and the software will be used as intended. Capitalized costs consist of salaries and compensation costs for employees, fees paid to third-party consultants who are directly involved in development efforts, and costs incurred for upgrades and enhancements to add functionality of the software. Other costs are expensed as incurred.

The Company evaluates impairments of its property, equipment and software whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If the asset is not recoverable, measurement of an impairment loss is based on the fair value of the asset. When an impairment loss is recognized, the carrying amount of the asset is reduced to its estimated fair value.

Lessor Accounting Operating Leases

The Company leases space in its office building to third-party tenants under operating lease agreements. The Company earns rental income from such leases which is recorded within “Other non-interest income” on the Income Statement. Rental income is comprised of (i) a lease component, which includes fixed lease payments, recognized on a straight-line basis over the non-cancelable lease term, and (ii) a nonlease component, which includes variable lease payments, such as operating expense reimbursements, recognized in the period incurred. The Company has elected the lessor practical expedient under Accounting Standards Codification (ASC) 842, Leases, to account for the lease component and nonlease component associated with each lease as a single component.

Goodwill and Other Intangible Assets

Goodwill is recorded when the purchase price of an acquired business exceeds the fair value of the net assets acquired. Goodwill is assigned to the Company’s reporting units at the acquisition date according to the expected economic benefits that the acquired business will provide to the reporting unit. A reporting unit is a business operating segment or a component of a business operating segment. The Company identifies its reporting units based on how the operating segments and reporting units are managed. Accordingly, the Company allocated goodwill to the LC Bank operating segment.

Goodwill is tested for impairment annually or more frequently in certain circumstances. The Company’s annual impairment testing is performed in the fourth quarter of each calendar year. Impairment exists when the carrying value of goodwill exceeds its estimated fair value. Adverse changes in impairment indicators such as lower than forecast financial performance, increased competition, increased regulatory oversight, or unplanned changes in operations could result in impairment.

The Company can elect to either qualitatively assess goodwill for impairment, or bypass the qualitative test and proceed directly to a quantitative test. If the Company performs a qualitative assessment of goodwill to test for impairment and concludes it is more likely than not that the estimated fair value of a reporting unit is greater than its carrying value, a quantitative test is not required. However, if the Company determines it is more likely than not that a reporting unit’s fair value is less than its carrying amount, a quantitative assessment is performed to determine if goodwill impairment exists. Under the quantitative impairment assessment, the fair values of the Company’s reporting units are determined using a combination of income and market-based approaches.

Other intangible assets with determinable lives are recorded at their fair value upon completion of a business acquisition or certain other transactions, and generally represent the value of customer contracts or relationships.
Such assets are amortized over their useful lives in a manner that best reflects their economic benefit, which may include straight-line or accelerated methods of amortization. Other intangible assets are reviewed for impairment quarterly and when events or changes in circumstances indicate that their carrying amount may not be recoverable. The Company does not have indefinite-lived intangible assets other than goodwill. Intangible assets are reported in “Other assets” on the Balance Sheet.

Loss Contingencies

Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities in “Other liabilities” on the Balance Sheet. Associated legal expense is recorded in “Other non-interest expense” on the Income Statement. Such liabilities and associated expenses are recorded when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. The Company will also disclose a range of exposure to incremental loss when such amounts can be estimated and are reasonably possible to occur in future periods. In estimating the Company’s exposure to loss contingencies, if an amount within the estimated range of loss is the best estimate, that amount will be accrued. However, if there is no amount within the estimated range of loss that is the best estimate, the Company will accrue the minimum amount within the range, and disclose the amount up to the high end of the range as an exposure to incremental loss, if such amount is considered reasonably possible. Such estimates are based on the best information available at the time. As additional information becomes available, the Company reassesses the potential liability and records an adjustment to its estimate in the period in which the adjustment is probable and an amount or range can be reasonably estimated. The determination of an expected contingent liability and associated litigation expense requires the Company to make assumptions related to the outcome of these matters. Due to the inherent uncertainties of loss contingencies, the Company’s estimates may be different than the actual outcomes. Legal fees, including legal fees associated with loss contingencies, are recognized as incurred and included in “Professional services” expense on the Income Statement.

Stock-based Compensation

Stock-based compensation includes expense primarily associated with restricted stock units (RSUs) and performance-based restricted stock units (PBRSUs). Stock-based compensation expense is based on the grant date fair value of the award. The cost is generally recognized over the vesting period on a straight-line basis. Forfeitures are recognized as incurred.

Share Repurchases

Shares repurchased in the open market are retired upon repurchase. Accordingly, the Company reduces common stock by the par value of the retired shares, with the excess of the repurchase price over par value recorded as a reduction to additional paid-in capital.

Income Taxes

The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

The Company recognizes deferred tax assets to the extent that it believes these assets are more likely than not to be realized. In making such a determination, the Company considers the available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not expected to be realized. If the Company determines that it is
able to realize its deferred tax assets in the future in excess of the net recorded amount, the Company decreases the deferred tax asset valuation allowance, which reduces the provision for income taxes.

Uncertain tax positions are recognized only when the Company believes it is more likely than not that the tax position will be upheld on examination by the taxing authorities based on the merits of the position. The Company recognizes interest and penalties, if any, related to uncertain tax positions in “Income tax (expense) benefit” on the Income Statement.

Earnings Per Share

Basic earnings per share (EPS) attributable to common stockholders is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares outstanding during the period, adjusted for the effects of dilutive issuances of shares of common stock, which predominantly include incremental shares issued for outstanding RSUs and PBRSUs. PBRSUs are included in dilutive shares to the extent the pre-established performance targets have been or are estimated to be satisfied as of the reporting date. The dilutive potential common shares are computed using the treasury stock method. The effects of the common shares outstanding are excluded from the computation of diluted EPS in periods in which the effect would be antidilutive.

Consolidation of Variable Interest Entities

A variable interest entity (VIE) is a legal entity that has either a total equity investment that is insufficient to finance its activities without additional subordinated financial support or whose equity investors lack the characteristics of a controlling financial interest. The Company’s variable interest arises from contractual, ownership or other monetary interests in the entity, which change with fluctuations in the fair value of the entity’s net assets. A VIE is consolidated by its primary beneficiary, the party that has both the power to direct the activities that most significantly impact the VIE’s economic performance, and the obligation to absorb losses or the right to receive benefits of the VIE that could potentially be significant to the VIE. The Company consolidates a VIE when it is deemed to be the primary beneficiary. The Company assesses whether or not it is the primary beneficiary of a VIE on an ongoing basis.

Transfers of Financial Assets

The Company accounts for transfers of financial assets as sales when it has surrendered control over the transferred assets. Control is generally considered to have been surrendered when the transferred assets have been legally isolated from the Company, the transferee has the right to pledge or exchange the assets without any significant constraints, and the Company has not entered into a repurchase agreement, does not hold unconditional call options and has not written put options on the transferred assets. In assessing whether control has been surrendered, the Company considers whether the transferee would be a consolidated affiliate and the impact of all arrangements or agreements made contemporaneously with, or in contemplation of the transfer, even if they were not entered into at the time of transfer. The Company measures gain or loss on sale of financial assets as the net proceeds received on the sale less the carrying amount of the loans sold. The net proceeds of the sale represent the fair value of any assets obtained or liabilities incurred as part of the transaction, including, but not limited to servicing assets, retained securities, and recourse obligations.

Transfers of financial assets that do not qualify for sale accounting would be reported as secured borrowings. Accordingly, the related assets would remain on the Company’s Balance Sheet and continue to be reported and accounted for as if the transfer had not occurred. Cash proceeds from these transfers are reported as liabilities, with related interest expense recognized over the life of the related assets.
Adoption of New Accounting Standards

The Company adopted the following new accounting standards during the year ended December 31, 2025:

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) – Improvements to Income Tax Disclosures, which improves income tax disclosure requirements, primarily through enhanced disclosures surrounding rate reconciliation and income taxes paid. The Company adopted this ASU for the full year ended December 31, 2025, on a retrospective basis. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

New Accounting Standards Not Yet Adopted

In December 2025, the FASB issued ASU 2025-12, Codification Improvements, which makes incremental improvements to GAAP. The updates cover a broad range of topics arising from technical corrections, unintended applications of the codification, and other minor improvements. The new standard is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods within those annual reporting periods. The standard can be applied prospectively or retrospectively on a topic by topic basis. Early adoption is also permitted on a topic by topic basis. The Company is evaluating the impact of this ASU but does not expect it to be material.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 27) - Narrow-Scope Improvements, which improves the navigability of the required interim disclosures and clarify when the guidance is applicable. The amendments also provide guidance on what disclosures are required during the interim reporting periods. Additionally, the amendments also includes a disclosure principle that requires entities to disclose events since the end of the last reporting period that have a material impact. The amendments of this standard are effective for interim reporting periods beginning after December 15, 2027. The amendments can be applied either prospectively or retrospectively. Early adoption is also permitted. The Company is evaluating the impact of this ASU but does not expect it to be material.

In September 2025, the FASB issued ASU 2025-06, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which modernizes the guidance to reflect the software development approaches currently used. Specifically, the ASU eliminates accounting consideration of software project development stages and enhances the guidance around the “probable-to-complete” threshold. The new standard is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods. The amendments of this standard can be applied retrospectively, prospectively or on a modified prospective basis. Early adoption is also permitted. The Company is evaluating the impact of this ASU but does not expect it to be material.

In November 2024, the FASB issued ASU 2024-03, Income Statement (Topic 220) – Reporting Comprehensive Income – Expense Disaggregation Disclosures, which improves income statement expense disclosure requirements, primarily through disaggregated disclosures of certain expense captions into specified categories within the footnotes to the financial statements. The new standard is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods within annual reporting periods beginning after December 15, 2027. The amendments of this standard should be applied prospectively, with retrospective application permitted. Early adoption is also permitted. The Company is evaluating the impact of this ASU but does not expect it to be material.
v3.25.4
Marketplace Revenue
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Marketplace Revenue Marketplace Revenue
Marketplace revenue consists of (i) origination fees, (ii) servicing fees, (iii) gain on sales of loans and (iv) net fair value adjustments, as described below.

Origination Fees: Fees charged to borrowers in connection with the origination of loans that are held for sale.

Servicing Fees: The Company receives servicing fees to compensate it for servicing loans on behalf of marketplace investors, including managing payments from borrowers and remittances to those investors. The amount of servicing fee revenue earned is predominantly affected by the servicing rates paid by investors and the outstanding principal balance of loans serviced for investors. Servicing fee revenue related to loans sold also includes the associated change in the fair value of servicing assets.

Gain on Sales of Loans: In connection with loan sales to marketplace investors, the Company capitalizes the initial fair value of servicing rights. A gain or loss is recorded based on the level to which the contractual servicing fee is above or below an estimated market rate of servicing at the time of sale. Additionally, the Company recognizes transaction costs, if any, as a loss on sale of loans.

Net Fair Value Adjustments: The Company records adjustments to the carrying value of loans, for which it has elected to account for under the fair value option, to reflect their fair value. These adjustments include gains or losses from sale prices in excess of or less than the loan principal amount sold and realized net charge-offs. In addition, as loans are held on the Balance Sheet, incremental fair value adjustments on the loans are recorded in “Net fair value adjustments” within “Marketplace revenue,” whereas the associated interest income is recorded within “Net interest income.”

The following table presents components of marketplace revenue for the periods presented:
Year Ended December 31,202520242023
Origination fees$372,815 $283,420 $279,146 
Servicing fees58,988 64,933 98,613 
Gain on sales of loans59,087 49,097 47,839 
Net fair value adjustments(134,946)(154,659)(134,114)
Total marketplace revenue$355,944 $242,791 $291,484 
v3.25.4
Earnings Per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings Per Share Earnings Per Share
The following table details the computation of the Company’s basic and diluted EPS:
Year Ended December 31,202520242023
Basic EPS:
Net income
$135,677 $51,330 $38,939 
Weighted-average common shares – Basic114,605,220 111,731,523 108,466,179 
Basic EPS$1.18 $0.46 $0.36 
Diluted EPS:
Net income
$135,677 $51,330 $38,939 
Weighted-average common shares – Diluted117,233,815 113,122,859 108,468,857 
Diluted EPS$1.16 $0.45 $0.36 
v3.25.4
Securities Available for Sale
12 Months Ended
Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]  
Securities Available for Sale Securities Available for Sale
The amortized cost, gross unrealized gains and losses, and fair value of AFS securities were as follows:
December 31, 2025Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Allowance
for Credit Losses
Fair
Value
Senior asset-backed securities related to Structured Program transactions (1)
$3,065,885 $26,525 $— $— $3,092,410 
U.S. agency residential mortgage-backed securities267,853 504 (32,296)— 236,061 
Other asset-backed securities related to Structured Program transactions (2)
224,802 28 (1,367)(4,093)219,370 
U.S. agency securities84,464 — (10,602)— 73,862 
Mortgage-backed securities60,423 135 (4,961)— 55,597 
Municipal securities3,215 — (609)— 2,606 
Other securities
27,138 45 (380)— 26,803 
Total securities available for sale
$3,733,780 $27,237 $(50,215)$(4,093)$3,706,709 
December 31, 2024Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Allowance
for Credit Losses
Fair
Value
Senior asset-backed securities related to Structured Program transactions (1)
$2,870,071 $30,398 $(645)$— $2,899,824 
U.S. agency residential mortgage-backed securities270,120 48 (43,243)— 226,925 
Other asset-backed securities related to Structured Program transactions (2)
174,132 — (657)(3,527)169,948 
U.S. agency securities90,459 — (14,513)— 75,946 
Mortgage-backed securities62,882 (6,216)— 56,674 
Municipal securities3,236 — (697)— 2,539 
Other securities
21,364 15 (587)— 20,792 
Total securities available for sale
$3,492,264 $30,469 $(66,558)$(3,527)$3,452,648 
(1)    Excludes a $0.7 million and $(2.2) million cumulative basis adjustment for securities designated in active fair value hedge relationships at December 31, 2025 and 2024, respectively. See “Note 8. Derivative Instruments and Hedging Activities” for additional information.
(2)    As of December 31, 2025 and 2024, $200.0 million and $169.9 million, respectively, of the other asset-backed securities related to Structured Program transactions at fair value are subject to restrictions on transfer pursuant to the Company’s obligations as a “sponsor” under the U.S. Risk Retention Rules.
A summary of AFS securities with unrealized losses, aggregated by period of continuous unrealized loss, is as follows:
Less than
12 months
12 months
or longer
Total
December 31, 2025Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
U.S. agency residential mortgage-backed securities$20,017 $(266)$181,150 $(32,030)$201,167 $(32,296)
Other asset-backed securities related to Structured Program transactions
95,494 (1,034)23,719 (333)119,213 (1,367)
U.S. agency securities— — 73,862 (10,602)73,862 (10,602)
Mortgage-backed securities
1,874 (5)36,167 (4,956)38,041 (4,961)
Municipal securities— — 2,606 (609)2,606 (609)
Other securities
1,610 (10)9,544 (370)11,154 (380)
Total securities with unrealized losses$118,995 $(1,315)$327,048 $(48,900)$446,043 $(50,215)
Less than
12 months
12 months
or longer
Total
December 31, 2024Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Senior asset-backed securities related to Structured Program transactions$334,564 $(645)$— $— $334,564 $(645)
U.S. agency residential mortgage-backed securities34,168 (782)185,405 (42,461)219,573 (43,243)
Other asset-backed securities related to Structured Program transactions
72,251 (657)— — 72,251 (657)
U.S. agency securities— — 75,946 (14,513)75,946 (14,513)
Mortgage-backed securities
21,970 (316)32,298 (5,900)54,268 (6,216)
Municipal securities— — 2,539 (697)2,539 (697)
Other securities
1,638 (4)11,668 (583)13,306 (587)
Total securities with unrealized losses$464,591 $(2,404)$307,856 $(64,154)$772,447 $(66,558)

The majority of securities in an unrealized loss position as of both December 31, 2025 and 2024 was comprised of U.S. agency-backed securities and mortgage-backed securities. Management considers these securities to be of the highest credit quality and rating given the guarantee of principal and interest by certain U.S. government agencies or government-sponsored agencies. Most of the remaining securities in an unrealized loss position in the Company’s AFS investment portfolio at December 31, 2025 were rated investment grade. Substantially all of these unrealized losses were caused by interest rate increases. Additionally, the Company does not intend to sell the securities in loss positions, nor is it more likely than not that it will be required to sell the securities prior to recovery of the amortized cost basis. For a description of management’s quarterly evaluation of AFS securities in an unrealized loss position, see “Note 1. Summary of Significant Accounting Policies.
The following table presents the activity in the allowance for credit losses for AFS securities, by security type:
Year Ended December 31,20252024
Other asset-backed securities related to Structured Program transactions:
Allowance for credit losses, beginning of period
$3,527 $— 
Credit loss expense for securities available for sale566 3,527 
Allowance for credit losses, end of period
$4,093 $3,527 

There was no activity in the allowance for credit losses for AFS securities during 2023.

The contractual maturities of AFS securities were as follows:
December 31, 2025Amortized CostFair Value
Weighted-
average
Yield (1)
Due after 1 year through 5 years:
Senior asset-backed securities related to Structured Program transactions$3,065,885 $3,092,410 
Other asset-backed securities related to Structured Program transactions224,802 219,370 
U.S. agency securities4,849 4,787 
Mortgage-backed securities
2,552 2,403 
Municipal securities458 429 
U.S. agency residential mortgage-backed securities
127 121 
Other securities
10,136 10,137 
Total due after 1 year through 5 years3,308,809 3,329,657 6.66 %
Due after 5 years through 10 years:
U.S. agency securities35,472 31,970 
U.S. agency residential mortgage-backed securities2,751 2,669 
Mortgage-backed securities
880 779 
Municipal securities154 142 
Other securities
9,666 9,674 
Total due after 5 years through 10 years48,923 45,234 3.62 %
Due after 10 years:
U.S. agency residential mortgage-backed securities264,975 233,271 
Mortgage-backed securities
56,991 52,415 
U.S. agency securities44,143 37,105 
Municipal securities2,603 2,035 
Other securities
7,336 6,992 
Total due after 10 years376,048 331,818 3.09 %
Total securities available for sale$3,733,780 $3,706,709 6.24 %
(1)    The weighted-average yield is computed using the average month-end amortized cost during the year ended December 31, 2025.
During 2024, the Company recognized proceeds of $30.1 million and gross realized gains of $114 thousand from sales of senior asset-backed securities related to Structured Program transactions. There were no sales of AFS securities during 2025 or 2023.
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses
As of December 31, 2025, LendingClub recorded the majority of its loans and leases HFI at amortized cost. Other HFI loans and all HFS loans were recorded at fair value pursuant to the Company’s election of the fair value option.

Accrued interest receivable is excluded from the amortized cost basis of loans and leases HFI and is reported within “Other assets” on the Balance Sheet. Net accrued interest receivable related to loans and leases HFI at amortized cost was $17.9 million and $30.4 million as of December 31, 2025 and 2024, respectively.

Loans and Leases Held for Investment at Amortized Cost

The Company defines its loans and leases HFI portfolio segments as (i) consumer and (ii) commercial. The following table presents the components of each portfolio segment by class of financing receivable:
December 31, 2025December 31, 2024
Unsecured personal$3,191,430 $3,106,472 
Residential mortgages151,073 172,711 
Secured consumer261,045 230,232 
Total consumer loans held for investment3,603,548 3,509,415 
Equipment finance (1)
39,757 64,232 
Commercial real estate (2)
472,489 373,785 
Commercial and industrial
157,018 178,386 
Total commercial loans and leases held for investment669,264 616,403 
Total loans and leases held for investment4,272,812 4,125,818 
Allowance for loan and lease losses
(275,743)(236,734)
Loans and leases held for investment, net (2)
$3,997,069 $3,889,084 
(1)    Comprised of sales-type leases for equipment. See “Note 17. Leases” for additional information.
(2)    Includes $286.8 million and $160.1 million in loans originated through the Small Business Association (SBA) as of December 31, 2025 and 2024, respectively.

The following table presents the components of the ALLL:
December 31, 2025December 31, 2024
Gross allowance for loan and lease losses (1)
$312,667 $285,686 
Recovery asset value (2)
(36,924)(48,952)
Allowance for loan and lease losses$275,743 $236,734 
(1)    Represents the allowance for future estimated net charge-offs on existing portfolio balances.
(2)    Represents the negative allowance for expected recoveries of amounts previously charged-off.
December 31, 2025ConsumerCommercialTotal
Loans and leases held for investment$3,603,548 $669,264 $4,272,812 
Allowance for loan and lease losses$258,811 $16,932 $275,743 
Allowance ratio (1)
7.2 %2.5 %6.5 %
Gross allowance for loan and lease losses$295,735 $16,932 $312,667 
Gross allowance ratio (1)
8.2 %2.5 %7.3 %
December 31, 2024ConsumerCommercialTotal
Loans and leases held for investment
$3,509,415 $616,403 $4,125,818 
Allowance for loan and lease losses
$212,598 $24,136 $236,734 
Allowance ratio (1)
6.1 %3.9 %5.7 %
Gross allowance for loan and lease losses
$261,550 $24,136 $285,686 
Gross allowance ratio (1)
7.5 %3.9 %6.9 %
(1)    Calculated as ALLL or gross ALLL, where applicable, to the corresponding portfolio segment balance of loans and leases held for investment at amortized cost.

The activity in the ACL by portfolio segment was as follows:
Year Ended December 31,
202520242023
ConsumerCommercialTotalConsumerCommercialTotalConsumerCommercialTotal
Allowance for loan and lease losses:
Beginning of period
$212,598 $24,136 $236,734 $298,061 $12,326 $310,387 $312,489 $15,363 $327,852 
Credit loss expense (benefit)
190,031 897 190,928 160,581 14,849 175,430 244,518 (948)243,570 
Charge-offs (1)
(209,742)(9,132)(218,874)(299,159)(4,434)(303,593)(278,105)(3,002)(281,107)
Recoveries65,924 1,031 66,955 53,115 1,395 54,510 19,159 913 20,072 
End of period
$258,811 $16,932 $275,743 $212,598 $24,136 $236,734 $298,061 $12,326 $310,387 
Reserve for unfunded lending commitments:
Beginning of period
$— $1,183 $1,183 $— $1,873 $1,873 $18 $1,860 $1,878 
Credit loss (benefit) expense
— (174)(174)— (690)(690)(18)13 (5)
End of period (2)
$— $1,009 $1,009 $— $1,183 $1,183 $— $1,873 $1,873 
(1)    Includes an $8.0 million charge-off recorded in the first quarter of 2025 related to one office loan within the Company’s Commercial Real Estate portfolio, which was fully reserved for in prior periods.
(2)    Relates to $52.0 million, $105.0 million and $78.1 million of unfunded commitments as of December 31, 2025, 2024 and 2023, respectively.
The following table presents charge-offs by origination year for the year ended December 31, 2025:
Gross Charge-Offs by Origination Year
20252024202320222021PriorTotal
Unsecured personal (1)
$17,391 $55,604 $61,022 $59,685 $13,737 $— $207,439 
Residential mortgages— — — — — — — 
Secured consumer148 409 1,029 553 164 — 2,303 
Total consumer loans held for investment17,539 56,013 62,051 60,238 13,901 — 209,742 
Equipment finance — — — — — — 
Commercial real estate — — — — 8,597 8,597 
Commercial and industrial— 172 — 330 33 — 535 
Total commercial loans and leases held for investment— 172 — 330 33 8,597 9,132 
Total loans and leases held for investment$17,539 $56,185 $62,051 $60,568 $13,934 $8,597 $218,874 
(1)    Unsecured personal loans are generally charged-off when a borrower is contractually 120 days past due.

Consumer Lending Credit Quality Indicators

The Company evaluates the credit quality of its consumer loan portfolio based on the aging status of the loan and by payment activity. Loan delinquency reporting is based upon borrower payment activity relative to the contractual terms of the loan. The following tables present the classes of financing receivables within the consumer portfolio segment by credit quality indicator based on delinquency status and origination year:
December 31, 2025 Term Loans and Leases by Origination Year
20252024202320222021PriorTotal
Unsecured personal
Current $1,741,108 $740,483 $326,147 $283,513 $39,605 $— $3,130,856 
30-59 days past due 9,084 5,680 3,533 3,591 603 — 22,491 
60-89 days past due 6,500 5,447 2,887 3,051 665 — 18,550 
90 or more days past due 4,862 6,049 3,105 3,223 697 — 17,936 
Total unsecured personal (1)
1,761,554 757,659 335,672 293,378 41,570 — 3,189,833 
Residential mortgages
Current — — — 40,931 50,129 59,039 150,099 
30-59 days past due — — — — — — — 
60-89 days past due — — — — — 888 888 
90 or more days past due — — — — — 86 86 
Total residential mortgages — — — 40,931 50,129 60,013 151,073 
Secured consumer
Current134,255 47,453 42,332 26,961 3,769 2,278 257,048 
30-59 days past due778 261 816 941 210 — 3,006 
60-89 days past due131 128 109 177 51 — 596 
90 or more days past due78 31 133 153 — — 395 
Total secured consumer135,242 47,873 43,390 28,232 4,030 2,278 261,045 
Total consumer loans held for investment$1,896,796 $805,532 $379,062 $362,541 $95,729 $62,291 $3,601,951 
(1)    Excludes cumulative basis adjustment for loans designated in fair value hedges under the portfolio layer method. As of December 31, 2025, the basis adjustment totaled $1.6 million and represents an increase to the amortized cost of the hedged loans. See “Note 8. Derivative Instruments and Hedging Activities” for additional information.
December 31, 2024 Term Loans and Leases by Origination Year
20242023202220212020PriorTotal
Unsecured personal
Current $1,347,685 $787,936 $762,223 $142,546 $— $— $3,040,390 
30-59 days past due 4,981 7,344 8,952 2,253 — — 23,530 
60-89 days past due 2,448 6,933 7,920 1,992 — — 19,293 
90 or more days past due 2,364 7,920 8,853 2,250 — — 21,387 
Total unsecured personal (1)
1,357,478 810,133 787,948 149,041 — — 3,104,600 
Residential mortgages
Current — — 45,828 52,679 28,176 45,789 172,472 
30-59 days past due — — — — — 151 151 
60-89 days past due — — — — — 88 88 
90 or more days past due — — — — — — — 
Total residential mortgages — — 45,828 52,679 28,176 46,028 172,711 
Secured consumer
Current79,161 78,081 56,766 10,573 — 2,372 226,953 
30-59 days past due98 824 1,199 221 — — 2,342 
60-89 days past due11 147 338 104 — — 600 
90 or more days past due36 157 99 45 — — 337 
Total secured consumer79,306 79,209 58,402 10,943 — 2,372 230,232 
Total consumer loans held for investment$1,436,784 $889,342 $892,178 $212,663 $28,176 $48,400 $3,507,543 
(1)    Excludes cumulative basis adjustment for loans designated in fair value hedges under the portfolio layer method. As of December 31, 2024, the basis adjustment totaled $1.9 million and represents an increase to the amortized cost of the hedged loans. See “Note 8. Derivative Instruments and Hedging Activities” for additional information.

Commercial Lending Credit Quality Indicators

The Company evaluates the credit quality of its commercial loan portfolio based on regulatory risk ratings. The Company categorizes loans and leases into risk ratings based on relevant information about the quality and realizable value of collateral, if any, and the ability of obligors to service their debts, such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans and leases individually by classifying the loans and leases based on their associated credit risk and performs this analysis whenever credit is extended, renewed or modified, or when an observable event occurs indicating a potential decline in credit quality, and no less than annually for large balance loans. Risk rating classifications consist of the following:

Pass – Loans and leases that the Company believes will fully repay in accordance with the contractual loan terms.

Special Mention – Loans and leases with a potential weakness that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or the Company’s credit position at some future date.

Substandard – Loans and leases that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Loans and leases so classified have a well-defined weakness or weaknesses that jeopardize the repayment and liquidation of the debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Normal payment from the borrower is in jeopardy, although loss of principal, while still possible, is not imminent.
Doubtful – Loans and leases that have all the weaknesses inherent in those classified as Substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions, and values, highly questionable and improbable.

Loss – Loans and leases that are considered uncollectible and of little value.

The following tables present the classes of financing receivables within the commercial portfolio segment by risk rating and origination year:
December 31, 2025 Term Loans and Leases by Origination Year
20252024202320222021PriorTotal
Guaranteed Amount (1)
Equipment finance
Pass $— $— $— $21,283 $1,990 $9,762 $33,035 $— 
Special mention— — — 2,587 227 — 2,814 — 
Substandard — — — — 3,212 — 3,212 — 
Doubtful — — — 696 — — 696 — 
Loss— — — — — — — — 
Total equipment finance— — — 24,566 5,429 9,762 39,757 — 
Commercial real estate
Pass 95,736 36,356 63,750 94,771 32,452 121,231 444,296 30,959 
Special mention— — — — — 6,088 6,088 — 
Substandard — — — 428 8,433 11,370 20,231 7,005 
Doubtful — — — — — 61 61 — 
Loss— — — 1,121 271 421 1,813 1,543 
Total commercial real estate95,736 36,356 63,750 96,320 41,156 139,171 472,489 39,507 
Commercial and industrial
Pass 21,987 28,942 16,580 18,108 19,441 7,879 112,937 75,216 
Special mention— — — 8,535 2,959 67 11,561 9,264 
Substandard — 1,438 8,275 5,153 3,126 3,010 21,002 13,790 
Doubtful — — — 3,456 1,348 511 5,315 4,353 
Loss— 751 1,766 3,686 — — 6,203 6,203 
Total commercial and industrial
21,987 31,131 26,621 38,938 26,874 11,467 157,018 108,826 
Total commercial loans and leases held for investment$117,723 $67,487 $90,371 $159,824 $73,459 $160,400 $669,264 $148,333 
(1)    Represents loan balances guaranteed by the SBA.
December 31, 2024 Term Loans and Leases by Origination Year
20242023202220212020PriorTotal
Guaranteed Amount (1)
Equipment finance
Pass $— $1,519 $32,544 $7,790 $9,101 $6,643 $57,597 $— 
Special mention— — 335 602 — — 937 — 
Substandard — — 776 4,922 — — 5,698 — 
Doubtful — — — — — — — — 
Loss— — — — — — — — 
Total equipment finance— 1,519 33,655 13,314 9,101 6,643 64,232 — 
Commercial real estate
Pass 22,847 67,692 89,903 21,174 27,947 106,060 335,623 31,499 
Special mention— — — — 252 6,276 6,528 — 
Substandard — — 2,430 8,441 7,987 10,791 29,649 8,940 
Doubtful — — — — — — — — 
Loss— — 1,121 271 — 593 1,985 1,543 
Total commercial real estate22,847 67,692 93,454 29,886 36,186 123,720 373,785 41,982 
Commercial and industrial
Pass 28,030 29,186 31,697 27,474 5,503 12,678 134,568 85,269 
Special mention635 — 5,165 2,652 76 — 8,528 7,065 
Substandard — 4,071 13,110 2,311 1,399 1,670 22,561 14,879 
Doubtful — — 3,279 1,477 506 285 5,547 4,671 
Loss282 2,094 4,224 568 — 14 7,182 7,182 
Total commercial and industrial
28,947 35,351 57,475 34,482 7,484 14,647 178,386 119,066 
Total commercial loans and leases held for investment$51,794 $104,562 $184,584 $77,682 $52,771 $145,010 $616,403 $161,048 
(1)    Represents loan balances guaranteed by the SBA.

The following tables present an analysis of the past due loans and leases HFI at amortized cost within the commercial portfolio segment:
December 31, 202530-59
Days
60-89
Days
90 or More
Days
Total Days Past Due
Guaranteed Amount (1)
Equipment finance$696 $— $3,088 $3,784 $— 
Commercial real estate— — 11,182 11,182 8,231 
Commercial and industrial
1,540 1,878 20,074 23,492 14,930 
Total commercial loans and leases held for investment$2,236 $1,878 $34,344 $38,458 $23,161 
December 31, 202430-59
Days
60-89
Days
90 or More
Days
Total Days Past Due
Guaranteed Amount (1)
Equipment finance$67 $— $4,551 $4,618 $— 
Commercial real estate8,320 483 9,731 18,534 8,456 
Commercial and industrial
6,257 1,182 15,971 23,410 18,512 
Total commercial loans and leases held for investment$14,644 $1,665 $30,253 $46,562 $26,968 
(1)    Represents loan balances guaranteed by the SBA.
Loan Modifications

The Company has loan modification programs to assist borrowers experiencing financial difficulty and to mitigate losses and maximize collections for loans serviced by the Company. The table below presents the amortized cost of loans that were modified during the periods presented, by modification type:
Year Ended December 31,202520242023
Short-term payment reduction$17,880 $26,421 $4,867 
Permanent loan modification5,985 5,874 3,659 
Debt settlement3,352 5,631 7,350 
Total loan modifications – unsecured personal loans$27,217 $37,926 $15,876 
% of unsecured personal loans at amortized cost as of period end0.9 %1.2 %0.4 %

The Company expanded its digital channels to enable borrowers experiencing financial difficulty to qualify for a short-term payment reduction modification program. Under this program, borrowers may receive a temporary payment reduction for three months. If the borrower meets the temporary payment reduction requirements during the first three-month term, they may qualify for a payment reduction for an additional three months. Receiving an additional three months of payment reduction is considered an other-than-insignificant payment delay and becomes a short-term payment reduction modification. The short-term payment reduction modification results in a term extension of five to nine months compared to the original maturity date of the loan and does not include any principal or interest forgiveness. At the time of receiving a payment reduction, a delinquent loan resets to current status. However, if a borrower fails to comply with the modified terms, the delinquency status returns to the original contractual terms of the loan. Borrowers who were in their first three months of temporary payment reduction had a total of $12.7 million of loan balances at amortized cost outstanding as of December 31, 2025, and may subsequently be eligible for a short-term payment reduction modification.

Permanent loan modifications include both a reduction in contractual interest rates and an extension to the contractual maturity date of up to twelve months and do not include any principal forgiveness. To qualify for this modification, borrowers must meet the Company’s debt-to-income ratio requirements. During the years ended December 31, 2025, 2024, and 2023 the weighted-average interest rate reduction under this program was approximately 8.4%, 8.0% and 9.2%, respectively. The weighted-average maturity date extension was approximately twelve months for all periods.

Debt settlement modifications, which include engaging with debt settlement companies, reduce the principal and interest amounts owed by borrowers. The Company typically charges-off such loans within a few months following the modification, as payments under the modified agreement are less than the original contractual amounts.

The following table presents the delinquency status of the amortized cost of loan modifications as of the periods presented below that were modified during the preceding twelve months:
December 31, 2025December 31, 2024
Short-term Payment ReductionPermanent Loan ModificationDebt SettlementShort-term Payment ReductionPermanent Loan ModificationDebt Settlement
Unsecured personal loans
Current$14,750 $5,541 $47 $21,471 $5,285 $43 
30-59 days1,357 171 29 1,851 247 19 
60-89 days894 162 585 1,462 159 811 
90 or more days879 111 2,691 1,637 183 4,758 
Total loan modifications$17,880 $5,985 $3,352 $26,421 $5,874 $5,631 
A modified loan is generally charged-off in the event of a borrower defaulting at 120 days past due. The table below presents the total amount of charge-offs during the period for loan modifications that were entered into within the preceding twelve months of charge-off:
Year Ended December 31,202520242023
Short-term payment reduction$9,229 $7,945 $224 
Permanent loan modification1,542 2,136 308 
Debt settlement38,556 72,845 53,111 
Total loan modifications – unsecured personal loans$49,327 $82,926 $53,643 

Nonaccrual Assets

Nonaccrual loans and leases are those for which accrual of interest has been suspended. Loans and leases are generally placed on nonaccrual status when contractually past due 90 days or more, or earlier if management believes that the probability of collection does not warrant further accrual.

Certain loans on nonaccrual status may be considered collateral-dependent loans if the borrower is experiencing financial difficulty and repayment of the loan is expected to be substantially through sale of the collateral. Such loans are secured by various types of collateral, including real estate, auto and equipment, among others. Expected credit losses for the Company’s collateral-dependent loans are calculated as the difference between the amortized cost basis and the fair value of the underlying collateral less costs to sell, if applicable. The fair value of the underlying collateral is generally based on third-party appraisals, which are updated on a case-by-case basis.

The following table presents nonaccrual loans and leases:
Year Ended December 31,20252024
Nonaccrual
Nonaccrual with no related ACL(1)
Nonaccrual
Nonaccrual with no related ACL(1)
Unsecured personal$17,936 $— $21,387 $— 
Residential mortgages431 431 295 295 
Secured consumer395 — 337 — 
Total nonaccrual consumer loans held for investment18,762 431 22,019 295 
Equipment finance3,088 — 4,516 — 
Commercial real estate11,253 5,799 18,280 5,345 
Commercial and industrial27,329 10,137 27,489 7,501 
Total nonaccrual commercial loans and leases held for investment (2)
41,670 15,936 50,285 12,846 
Total nonaccrual loans and leases held for investment$60,432 $16,367 $72,304 $13,141 
(1)    Subset of total nonaccrual loans and leases.
(2)    Includes $29.7 million and $31.2 million in loan balances guaranteed by the SBA as of December 31, 2025 and 2024, respectively.
Year Ended December 31,20252024
Nonaccrual
Nonaccrual Ratios (1)
Nonaccrual
Nonaccrual Ratios (1)
Total nonaccrual consumer loans held for investment$18,762 0.5 %$22,019 0.6 %
Total nonaccrual commercial loans and leases held for investment41,670 6.2 %50,285 8.2 %
Total nonaccrual loans and leases held for investment
$60,432 1.4 %$72,304 1.8 %
(1)    Calculated as the ratio of non-accruing loans and leases to loans and leases HFI at amortized cost.
v3.25.4
Structured Program Transactions and Variable Interest Entities
12 Months Ended
Dec. 31, 2025
Transfers and Servicing [Abstract]  
Structured Program Transactions and Variable Interest Entities Structured Program Transactions and Variable Interest Entities
The Company’s VIEs relate to its Structured Program transactions. As of both December 31, 2025 and 2024, the Company did not consolidate any VIEs. Accordingly, holders of the related securities can look only to the assets of the VIEs that issued the securities and there is no direct recourse to the Company’s assets.

The following table presents the classifications of assets and liabilities on the Company’s Balance Sheet for its transactions with unconsolidated VIEs:
December 31, 2025December 31, 2024
Assets
Securities available for sale at fair value$3,311,780 $3,069,771 
Other assets53,660 46,269 
Total assets$3,365,440 $3,116,040 
Liabilities
Other liabilities1,023 6,313 
Total liabilities$1,023 $6,313 
Total net assets (maximum loss exposure)$3,364,417 $3,109,727 

Maximum loss exposure represents estimated loss that would be incurred under severe, hypothetical circumstances, for which the Company believes the possibility is extremely remote, such as where the value of interests declines to zero. Accordingly, this required disclosure is not an indication of expected losses.
The following table summarizes activity related to unconsolidated VIEs where the transfers were accounted for as a sale on the Company’s financial statements:
December 31,202520242023
Fair value of consideration received:
Cash$1,094,285 $394,205 $172,397 
Net securities retained from Structured Program transactions
1,993,586 2,711,693 1,299,313 
Other assets, net
36,302 35,877 16,740 
Total consideration3,124,173 3,141,775 1,488,450 
Fair value of loans sold(3,090,986)(3,079,628)(1,474,077)
Sale of senior securities related to Structured Program transactions
— (30,000)— 
Deconsolidation of debt— 880 — 
Principal derecognized from loans securitized or sold
— (737)— 
Gain on sales of loans and securities (1)
$33,187 $32,290 $14,373 
Cash proceeds from continuing involvement:
Servicing and other administrative fees$38,300 $27,047 $5,475 
Interest received on securities retained from Structured Program transactions$203,138 $164,807 $22,786 
(1)    Consists primarily of servicing assets recognized at the time of loan sale, less any transaction costs, and excludes origination fees and fair value adjustments recognized prior to the sale.

As of December 31, 2025, the aggregate unpaid principal balance attributable to off-balance sheet loans held by unconsolidated VIEs was $4.4 billion, of which $64.9 million was 30 days or more past due. As of December 31, 2024, the aggregate unpaid principal balance attributable to off-balance sheet loans held by unconsolidated VIEs was $3.5 billion, of which $44.7 million was 30 days or more past due. For such loans, the Company would only experience a loss if it was required to repurchase a loan due to a breach in representations and warranties associated with its loan sale or servicing contracts.
v3.25.4
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
For a description of the fair value hierarchy and the Company’s fair value methodologies, see “Note 1. Summary of Significant Accounting Policies.” The Company records certain assets and liabilities at fair value as listed in the following tables.

Recurring Fair Value Measurements

The following tables present, by level within the fair value hierarchy, the Company’s assets and liabilities measured at fair value on a recurring basis:
December 31, 2025Level 1Level 2Level 3
Balance at Fair Value
Assets:
Loans held for sale at fair value$— $— $1,762,396 $1,762,396 
Loans held for investment at fair value— — 473,314 473,314 
Securities available for sale:
Senior asset-backed securities related to Structured Program transactions— — 3,092,410 3,092,410 
U.S. agency residential mortgage-backed securities— 236,061 — 236,061 
Other asset-backed securities related to Structured Program transactions— — 219,370 219,370 
U.S. agency securities— 73,862 — 73,862 
Mortgage-backed securities— 55,597 — 55,597 
Municipal securities— 2,606 — 2,606 
Other securities— 16,720 10,083 26,803 
Total securities available for sale— 384,846 3,321,863 3,706,709 
Servicing assets— — 65,167 65,167 
Other assets— 2,099 — 2,099 
Total assets$— $386,945 $5,622,740 $6,009,685 
Liabilities:
Other liabilities$— $3,918 $1,865 $5,783 
Total liabilities$— $3,918 $1,865 $5,783 
December 31, 2024Level 1Level 2Level 3Balance at Fair Value
Assets:
Loans held for sale at fair value$— $— $636,352 $636,352 
Loans held for investment at fair value
— — 1,027,798 1,027,798 
Securities available for sale:
Senior asset-backed securities related to Structured Program transactions— — 2,899,824 2,899,824 
U.S. agency residential mortgage-backed securities— 226,925 — 226,925 
Other asset-backed securities related to Structured Program transactions
— — 169,948 169,948 
U.S. agency securities— 75,946 — 75,946 
Mortgage-backed securities— 56,674 — 56,674 
Municipal securities— 2,539 — 2,539 
Other securities
— 20,792 — 20,792 
Total securities available for sale— 382,876 3,069,772 3,452,648 
Servicing assets— — 60,697 60,697 
Other assets— 5,820 — 5,820 
Total assets$— $388,696 $4,794,619 $5,183,315 
Liabilities:
Other liabilities$— $5,019 $11,799 $16,818 
Total liabilities$— $5,019 $11,799 $16,818 

Financial instruments are categorized in the valuation hierarchy based on the significance of observable or unobservable factors in the overall fair value measurement. For the financial instruments listed in the tables above that do not trade in an active market with readily observable prices, the Company uses significant unobservable inputs to measure the fair value of these assets and liabilities. The Company primarily uses a DCF model to estimate the fair value of Level 3 instruments based on the present value of estimated future cash flows. This model uses inputs that inherently require judgment and reflect the Company’s best estimates of the assumptions a market participant would use to calculate fair value. The Company did not transfer any assets or liabilities in or out of Level 3 during the years ended December 31, 2025 or 2024.

The following significant unobservable inputs, as applicable, were used in the fair value measurement of the Company’s Level 3 assets:
Discount rate – The weighted-average rate at which the expected cash flows are discounted to arrive at the net present value of the loan. The discount rate is primarily determined based on marketplace investor return expectations.
Annualized net credit loss rate – The annualized rate of lifetime charge-offs, net of recoveries, expressed as a percentage of the average lifetime principal balance of loan pools with similar risk characteristics.
Annualized prepayment rate – The annualized rate of lifetime prepayments expressed as a percentage of the average lifetime principal balance of loan pools with similar risk characteristics.

An increase in each of the inputs above, in isolation, would result in a decrease in the fair value measurement.

The sensitivity calculations are hypothetical and should not be considered to be predictive of future performance. The effect on fair value of a variation in assumptions generally cannot be determined because the relationship of the
change in assumptions to the fair value may not be linear. Changes in one factor may lead to changes in other factors, which could impact the hypothetical results.

Loans Held for Sale at Fair Value

Significant Unobservable Inputs

The following significant unobservable inputs were used in the fair value measurement of HFS loans:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (1)
MinimumMaximum
Weighted-Average (1)
Discount rate
6.6 %9.0 %7.1 %7.1 %11.9 %7.9 %
Annualized net credit loss rate
3.3 %16.0 %6.3 %1.8 %21.2 %5.4 %
Annualized prepayment rate
20.5 %26.0 %25.5 %15.0 %27.6 %20.4 %
(1)    The weighted-average rate is calculated using the principal balance of each loan pool with similar risk characteristics.

Fair Value Sensitivity

The sensitivity of HFS loans at fair value to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Loans held for sale at fair value$1,762,396 $636,352 
Expected remaining weighted-average life (in years)1.41.4
Discount rate:
100 basis point increase$(21,458)$(7,663)
200 basis point increase$(42,471)$(15,174)
Annualized net credit loss rate:
10% increase$(20,970)$(6,436)
20% increase$(41,766)$(12,937)
Annualized prepayment rate:
10% increase$(5,703)$(1,274)
20% increase$(10,546)$(2,444)

Fair Value Reconciliation

The following table presents HFS loans at fair value activity:
Year Ended December 31,20252024
Fair value at beginning of period$636,352 $407,773 
Originations and purchases6,962,944 5,194,160 
Sales(5,272,927)(4,576,779)
Principal payments(420,262)(231,624)
Realized charge-offs, net of recoveries, recorded in earnings(26,993)(20,336)
Fair value adjustments recorded in earnings(116,718)(136,842)
Fair value at end of period$1,762,396 $636,352 
The following table summarizes the aggregate fair value of the Company’s HFS loans, as well as the amount that was 90 days or more past due:
December 31, 2025December 31, 2024
Total 90 or more
 days past due
Total 90 or more
 days past due
Aggregate unpaid principal balance$1,795,818 $3,931 $657,984 $3,719 
Cumulative fair value adjustments(33,422)(3,176)(21,632)(3,012)
Fair value of loans held for sale$1,762,396 $755 $636,352 $707 

Loans Held for Investment at Fair Value

As of December 31, 2025, the Company’s HFI loans at fair value consisted primarily of purchased loan portfolios comprised of loans that the Company previously originated and sold. Due to the short remaining duration of the acquired loan portfolios, the Company has elected to account for them under the fair value option.

Significant Unobservable Inputs

The following significant unobservable inputs were used in the fair value measurement of HFI loans (1):
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (2)
MinimumMaximum
Weighted-Average (2)
Discount rate6.5 %8.5 %7.0 %7.2 %21.8 %10.5 %
Annualized net credit loss rate
4.1 %19.1 %7.4 %3.0 %20.2 %6.6 %
Annualized prepayment rate
19.6 %21.1 %20.0 %15.6 %21.4 %19.3 %
(1)    The change in significant unobservable inputs from December 31, 2024 to December 31, 2025 was primarily driven by loan composition changes due to a loan portfolio purchase in the fourth quarter of 2025, along with a significant reduction in loan balances related to previous portfolio purchases with lower purchase prices which resulted in a higher discount rate.
(2)    The weighted-average rate is calculated using the principal balance of each loan pool with similar risk characteristics.

Fair Value Sensitivity

The sensitivity of HFI loans at fair value to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Loans held for investment at fair value$473,314 $1,027,798 
Expected remaining weighted-average life (in years)0.70.9
Discount rate:
100 basis point increase$(2,832)$(7,832)
200 basis point increase$(5,633)$(15,557)
Annualized net credit loss rate:
10% increase$(5,738)$(11,821)
20% increase$(13,161)$(25,428)
Annualized prepayment rate:
10% increase$(2,490)$(4,813)
20% increase$(4,979)$(9,854)
Fair Value Reconciliation

The following table presents HFI loans at fair value activity:
Year Ended December 31,20252024
Fair value at beginning of period
$1,027,798 $262,190 
Purchases138,055 1,396,223 
Principal payments(683,231)(618,472)
Interest income accretion and fair value adjustments recorded in earnings(9,308)(12,143)
Fair value at end of period$473,314 $1,027,798 

The following table summarizes the aggregate fair value of the Company’s HFI loans at fair value, as well as the amount that was 90 days or more past due:
December 31, 2025December 31, 2024
Total 90 or more
 days past due
Total 90 or more
 days past due
Aggregate unpaid principal balance$495,649 $5,177 $1,097,511 $14,616 
Cumulative fair value adjustments(22,335)(4,183)(69,713)(11,836)
Fair value of loans held for investment$473,314 $994 $1,027,798 $2,780 

Asset-Backed Securities Related to Structured Program Transactions

Senior Asset-Backed Securities Related to Structured Program Transactions

Significant Unobservable Inputs

The following significant unobservable input, which includes credit spreads, was used in the fair value measurement of senior asset-backed securities related to Structured Program transactions:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average
MinimumMaximum
Weighted-Average
Discount rate5.0 %5.4 %5.2 %6.0 %6.0 %6.0 %

Fair Value Sensitivity

The sensitivity in the fair value of senior asset-backed securities related to Structured Program transactions to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Fair value of interests held$3,092,410 $2,899,824 
Expected remaining weighted-average life (in years)1.11.2
Discount rate:
100 basis point increase$(32,467)$(37,315)
200 basis point increase$(64,934)$(74,630)
Fair Value Reconciliation

The following table presents senior asset-backed securities related to Structured Program transactions activity:
Year Ended December 31,20252024
Fair value at beginning of period$2,899,824 $1,176,403 
Additions1,839,092 2,558,003 
Sales
— (30,114)
Cash received(1,643,278)(823,331)
Change in unrealized gain(3,228)18,863 
Fair value at end of period$3,092,410 $2,899,824 

Other Asset-Backed Securities Related to Structured Program Transactions

Significant Unobservable Inputs

The following significant unobservable inputs were used in the fair value measurement of other asset-backed securities related to Structured Program transactions:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (1)
MinimumMaximum
Weighted-Average (1)
Discount rate6.6 %8.6 %6.9 %7.1 %11.0 %7.9 %
Annualized net credit loss rate
3.1 %6.2 %5.0 %3.4 %7.4 %5.0 %
Annualized prepayment rate
22.8 %27.4 %25.8 %18.7 %20.9 %20.5 %
(1)    The weighted-average rate is calculated using the principal balance of each security.

Fair Value Sensitivity

The sensitivity in the fair value of other asset-backed securities related to Structured Program transactions to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Fair value of interests held$219,370 $169,948 
Expected remaining weighted-average life (in years)1.21.3
Discount rate:
100 basis point increase$(2,285)$(1,909)
200 basis point increase$(4,529)$(3,783)
Annualized net credit loss rate:
10% increase$(2,077)$(1,778)
20% increase$(4,112)$(3,567)
Annualized prepayment rate:
10% increase$(674)$(432)
20% increase$(1,227)$(835)
Fair Value Reconciliation

The following table presents other asset-backed securities related to Structured Program transactions activity:
Year Ended December 31,20252024
Fair value at beginning of period$169,948 $73,393 
Additions154,494 153,690 
Cash received(103,825)(53,219)
Credit loss expense for securities available for sale
(566)(3,217)
Change in unrealized loss(681)(699)
Fair value at end of period$219,370 $169,948 

Servicing Assets

Significant Unobservable Inputs

The following significant unobservable inputs were used in the fair value measurement for servicing assets related to loans sold to investors:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (1)
MinimumMaximum
Weighted-Average (1)
Discount rate8.9 %16.2 %10.4 %8.7 %17.3 %10.8 %
Annualized net credit loss rate
3.3 %19.5 %6.5 %1.8 %21.2 %8.2 %
Annualized prepayment rate
19.9 %25.9 %24.6 %14.8 %27.5 %20.0 %
Market servicing rate (2)
0.58 %0.58 %0.58 %0.62 %0.62 %0.62 %
(1)    The weighted-average rate is calculated using the principal balance of each loan pool with similar risk characteristics.
(2)    The fees a willing market participant would require for the servicing of loans with similar characteristics as those in the Company’s serviced portfolio.

Fair Value Sensitivity

The sensitivity of the fair value of servicing assets to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Fair value of servicing assets$65,167 $60,697 
Expected remaining weighted-average life (in years)1.21.2
Discount rate:
100 basis point increase$(567)$(519)
200 basis point increase$(1,134)$(1,038)
Annualized net credit loss rate:
10% increase$(536)$(551)
20% increase$(1,071)$(1,102)
Annualized prepayment rate:
10% increase$(1,892)$(1,359)
20% increase$(3,785)$(2,718)
The Company’s selection of the most representative market servicing rates for servicing assets inherently require judgment. The Company reviews third-party servicing rates for its loans, loans in similar credit sectors, and market servicing benchmarking analyses provided by third-party valuation firms, when available. The table below shows the impact on the estimated fair value of servicing assets, calculated using different market servicing rate assumptions:
December 31, 2025December 31, 2024
Weighted-average market servicing rate assumptions0.58 %0.62 %
Change in fair value from:
Market servicing rate increase by 0.10%
$(7,289)$(6,940)
Market servicing rate decrease by 0.10%
$7,289 $6,940 

Fair Value Reconciliation

The following table presents servicing assets activity:
Year Ended December 31,20252024
Fair value at beginning of period
$60,697 $77,680 
Issuances (1)
63,927 58,396 
Change in fair value, included in Marketplace Revenue(59,457)(75,359)
Other net changes— (20)
Fair value at end of period$65,167 $60,697 
(1)    Represents the servicing assets recorded when the loans are sold. Included in “Gain on sales of loans” within “Marketplace revenue” on the Income Statement.
Financial Instruments Not Recorded at Fair Value

The following tables present the carrying amount and estimated fair values, by level within the fair value hierarchy, of the Company’s assets and liabilities that are not recorded at fair value on a recurring basis:
December 31, 2025Carrying Amount
Level 1
Level 2
Level 3
Balance at Fair Value
Assets:
Loans and leases held for investment, net$3,997,069 $— $— $4,251,852 $4,251,852 
Other assets47,470 — 47,312 453 47,765 
Total assets$4,044,539 $— $47,312 $4,252,305 $4,299,617 
Liabilities:
Deposits (1)
$2,434,422 $— $— $2,437,209 $2,437,209 
Other liabilities40,931 — 11,926 29,005 40,931 
Total liabilities$2,475,353 $— $11,926 $2,466,214 $2,478,140 
December 31, 2024Carrying Amount
Level 1
Level 2
Level 3
Balance at Fair Value
Assets:
Loans and leases held for investment, net$3,889,084 $— $— $4,051,497 $4,051,497 
Other assets40,466 — 40,143 661 40,804 
Total assets$3,929,550 $— $40,143 $4,052,158 $4,092,301 
Liabilities:
Deposits (1)
$2,294,214 $— $— $2,306,373 $2,306,373 
Other liabilities44,801 — 22,833 21,968 44,801 
Total liabilities$2,339,015 $— $22,833 $2,328,341 $2,351,174 
(1)    Excludes deposit liabilities with no defined or contractual maturities.
v3.25.4
Derivative Instruments and Hedging Activities
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Instruments and Hedging Activities Derivative Instruments and Hedging Activities
The Company uses derivative instruments, including interest rate contracts such as caps and swaps, to manage exposure to interest rate risk associated with its fixed-rate assets. The Company’s interest rate contracts are indexed to the Secured Overnight Financing Rate (SOFR). Interest rate swaps involve the payment of fixed-rate amounts to a counterparty in exchange for the receipt of variable-rate payments. With interest rate caps, the Company receives payments from a counterparty when SOFR exceeds a specified strike rate.

In addition, the Company provides credit support agreements to a limited number of strategic investors which are accounted for as credit derivative liabilities.
Derivatives Not Designated as Accounting Hedges

The table below presents the notional and gross fair value amounts of the Company’s derivatives that are not designated as accounting hedges:
December 31, 2025December 31, 2024
Notional
Derivative Asset (1)
Derivative Liability (1)
Notional
Derivative Asset (1)
Derivative Liability (1)
Credit derivatives
$3,737 $— $(1,327)$12,484 $— $(10,930)
Interest rate contracts:
Interest rate caps325,000 528 — 200,000 72 — 
Interest rate swaps
125,000 — (234)— — — 
Total interest rate contracts450,000 528 (234)200,000 72 — 
Total$453,737 $528 $(1,561)$212,484 $72 $(10,930)
(1)    Recorded in “Other assets” or “Other liabilities,” as applicable, on the Balance Sheet and in “Operating activities” on the Statement of Cash Flows.

Credit derivatives represent credit support agreements related to loan sales, whereby the Company is obligated to make payments to a limited number of strategic investors approximately 18 months after sale if credit losses exceed certain initial agreed-upon thresholds, subject to a maximum dollar amount. The notional amount represents the Company’s maximum dollar exposure.

The table below presents the gains (losses) recognized on the Company’s derivatives that are not designated as accounting hedges:
Year Ended December 31,202520242023
Credit derivatives (1)
$3,528 $(4,558)$(6,372)
Interest rate contracts (2)
(474)(394)— 
Total gains (losses)
$3,054 $(4,952)$(6,372)
(1)    The initial fair value of the credit derivative liabilities is recorded in “Gain on sales of loans” with incremental changes in the fair value recorded in “Net fair value adjustments,” both within “Marketplace revenue” on the Income Statement.
(2)    Recorded in “Net fair value adjustments” within “Marketplace revenue” on the Income Statement.

Derivatives Designated as Accounting Hedges

The table below presents the notional and gross fair value amounts of the Company’s interest rate swaps that are designated as fair value hedges:
December 31, 2025December 31, 2024
Notional
Derivative Asset (1)
Derivative Liability (1)
Notional
Derivative Asset (1)
Derivative Liability (1)
Unsecured personal loans$575,000 $81 $(1,566)$1,075,000 $1,323 $(2,976)
Securities available for sale475,000 146 (774)225,000 2,382 — 
Total interest rate swaps$1,050,000 $227 $(2,340)$1,300,000 $3,705 $(2,976)
(1)    Recorded in “Other assets” or “Other liabilities,” as applicable, on the Balance Sheet and in “Operating activities” on the Statement of Cash Flows.
The following table summarizes the gains (losses) recognized on the Company’s fair value hedges:
Year Ended December 31,202520242023
Unsecured personal loans:
Hedged item$(275)$(7,009)$8,881 
Derivatives
168 6,894 (8,547)
Interest settlement on derivative (1)
(8)4,539 2,514 
Total (losses) gains on hedged unsecured personal loans (2)
(115)4,424 $2,848 
Securities available for sale:
Hedged item2,924 (2,197)— 
Derivatives
(3,010)2,382 — 
Interest settlement on derivative (1)
2,378 806 — 
Total gains on hedged securities available for sale (3)
2,292 991 — 
Total gains on fair value hedges
$2,177 $5,415 $2,848 
(1)    Includes accrued interest receivable and accrued interest payable.
(2)    Recorded in “Interest and fees on loans and leases held for investment” on the Income Statement.
(3)    Recorded in “Interest on securities available for sale” on the Income Statement.

The following table presents the cumulative basis adjustments for fair value hedges:
December 31, 2025December 31, 2024
Balance Sheet Line Item
Carrying Amount of Closed Portfolio (1)
Cumulative Fair Value Adjustment Included in the Carrying Amount of the Hedged Items
Carrying Amount of Closed Portfolio (1)
Cumulative Fair Value Adjustment Included in the Carrying Amount of the Hedged Items
Loans and leases held for investment
$1,283,622 $1,597 $1,388,222 $1,872 
Securities available for sale
$1,091,921 $727 $2,255,848 $(2,197)
(1)    Represents the total closed portfolio of assets (at amortized cost) designated in a portfolio method hedge relationship in which the hedged item is a stated layer that is expected to be remaining at the end of the hedging relationship. At December 31, 2025, the amortized cost of unsecured personal loans and AFS securities, designated as the hedged items in the portfolio layer hedging relationship, was $575.0 million and $475.0 million, respectively. At December 31, 2024, the amortized cost of unsecured personal loans and AFS securities, designated as the hedged items in the portfolio layer hedging relationship, was $1.075 billion and $225.0 million, respectively.
v3.25.4
Property, Equipment and Software, Net
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property, Equipment and Software, Net Property, Equipment and Software, Net
Property, equipment and software, net, consist of the following:
December 31,20252024
Software (1)
$259,773 $222,000 
Land, building and building improvements (2) (3)
81,601 — 
Leasehold improvements30,686 30,699 
Computer equipment (4)
5,829 22,216 
Furniture and fixtures5,554 5,554 
Total property, equipment and software383,443 280,469 
Accumulated depreciation and amortization(129,355)(112,937)
Total property, equipment and software, net$254,088 $167,532 
(1)    Includes $28.3 million and $43.4 million of development in progress for internally-developed software and $6.8 million and $7.1 million of development in progress to customize purchased software as of December 31, 2025 and 2024, respectively.
(2)    In April 2025, the Company acquired an office building which will be used as the Company’s headquarters beginning in the second quarter of 2026. See “Note 17. Leases” for additional information.
(3)    Includes $7.7 million of building improvements in progress as of December 31, 2025.
(4)    During the first quarter of 2025, the Company retired $16.8 million of fully depreciated computer equipment as part of its migration onto a cloud-based hosting platform.

Depreciation and amortization expense on property, equipment and software was $59.7 million, $49.8 million and $43.0 million for the years ended December 31, 2025, 2024 and 2023, respectively.

The Company recognized impairment expense of $5.5 million on its internally-developed software for the year ended December 31, 2024. This was recorded within “Depreciation and amortization” expense on the Income Statement. No impairment expense was recorded for the years ended December 31, 2025 and 2023.
v3.25.4
Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
Goodwill

The Company’s goodwill balance was $75.7 million as of both December 31, 2025 and 2024. The Company did not record any goodwill impairment expense during the years ended December 31, 2025, 2024 and 2023. Goodwill is not amortized, but is subject to annual impairment tests that are performed in the fourth quarter of each calendar year. For additional detail, see “Note 1. Summary of Significant Accounting Policies.

Intangible Assets

Intangible assets consist primarily of customer relationships. These intangible assets are amortized on an accelerated basis from ten to fourteen years.
Intangible assets, net of accumulated amortization, are included in “Other assets” on the Balance Sheet. The gross and net carrying values and accumulated amortization were as follows:
December 31,20252024
Gross carrying value$56,490 $54,500 
Accumulated amortization(49,071)(45,914)
Net carrying value$7,419 $8,586 

Amortization expense associated with intangible assets for the years ended December 31, 2025, 2024 and 2023 was $3.2 million, $3.5 million and $4.2 million, respectively. There was no impairment loss for the years ended December 31, 2025, 2024 and 2023.

The expected future amortization expense for intangible assets as of December 31, 2025, is as follows:
2026$2,636 
20271,943 
20281,179 
2029729 
2030456 
Thereafter476 
Total$7,419 
v3.25.4
Other Assets
12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets Other Assets
Other assets consist of the following:
December 31,20252024
Deferred tax assets, net (1)
$96,159 $137,155 
Servicing assets (2)
65,326 61,020 
Nonmarketable equity investments48,462 44,114 
Accrued interest receivable
43,918 40,388 
Operating lease assets12,942 21,304 
Intangible assets, net (3)
7,419 8,586 
Other93,860 91,415 
Total other assets
$368,086 $403,982 
(1)     See “Note 16. Income Taxes” for additional detail.
(2)     Loans underlying servicing assets had a total outstanding principal balance of $7.6 billion and $7.3 billion as of December 31, 2025 and 2024, respectively.
(3)    See “Note 10. Goodwill and Intangible Assets” for additional detail.
v3.25.4
Deposits
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Deposits Deposits
Deposits consist of the following:
December 31,20252024
Interest-bearing deposits:
Savings and money market accounts$6,599,737 $5,903,869 
Certificates of deposit
2,434,422 2,294,214 
Checking accounts425,324 478,036 
Total9,459,483 8,676,119 
Noninterest-bearing deposits374,387 392,118 
Total deposits$9,833,870 $9,068,237 

Total certificates of deposit at December 31, 2025 are scheduled to mature as follows:
2026$2,389,994 
202729,895 
20282,953 
202910,341 
20301,239 
Total certificates of deposit (1)
$2,434,422 
(1)     Certificates of deposit in excess of the FDIC insurance limit of $250 thousand per account holder totaled $116.6 million at December 31, 2025.
v3.25.4
Borrowings
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Borrowings Borrowings
The Company did not have any debt outstanding as of December 31, 2025 or 2024.

Borrowing Capacity

The following table summarizes the Company’s available borrowing capacity and the related pledged collateral:
December 31, 2025December 31, 2024
Available Borrowing Capacity
Pledged Collateral (1)
Available Borrowing Capacity
Pledged Collateral (2)
FRB Discount Window$3,294,827 $4,245,845 $2,635,034 $3,245,547 
FHLB of Des Moines679,361 861,913 626,117 829,885 
Total$3,974,188 $5,107,758 $3,261,151 $4,075,432 
(1)     As of December 31, 2025, the Company had $4.2 billion in loans pledged under the FRB Discount Window and $486.2 million in loans and $375.7 million in securities available for sale at fair value pledged to the FHLB of Des Moines.
(2)     As of December 31, 2024, the Company had $3.2 billion in loans pledged under the FRB Discount Window and $456.4 million in loans and $373.5 million in securities available for sale at fair value pledged to the FHLB of Des Moines.
v3.25.4
Other Liabilities
12 Months Ended
Dec. 31, 2025
Other Liabilities [Abstract]  
Other Liabilities Other Liabilities
Other liabilities consist of the following:
December 31,20252024
Accounts payable and accrued expenses$87,341 $78,131 
Due to borrowers (1)
60,254 24,449 
Operating lease liabilities15,826 28,502 
Payable to investors (2)
11,926 22,833 
Other58,171 66,626 
Total other liabilities$233,518 $220,541 
(1)    Represents originated loans for which disbursement of funds is pending to borrowers.
(2)    Represents principal and interest on loans collected by the Company and pending disbursement to investors.
v3.25.4
Equity
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Equity Equity
Common Stock Reserved for Future Issuance

Shares of common stock reserved for future issuance was as follows:
December 31,20252024
Available for future RSU, PBRSU and stock option grants20,915,498 21,815,259 
Unvested RSUs, PBRSUs and stock options outstanding5,806,751 7,281,684 
Available for ESPP8,681,503 8,681,503 
Total reserved for future issuance35,403,752 37,778,446 

Share Repurchases

On November 4, 2025, the Company’s Board of Directors approved a program to repurchase and acquire up to $100 million of the Company’s common stock through December 31, 2026. During the fourth quarter of 2025, the Company repurchased 389,624 shares of LendingClub common stock on the open market at an average price of $18.27 per share and subsequently retired those shares.

Employee Incentive Plans

The Company’s equity incentive plans provide for granting awards, including RSUs, PBRSUs, cash awards and stock options to employees, officers and directors.

Stock-based Compensation

Stock-based compensation expense, included in “Compensation and benefits” expense on the Income Statement, was as follows for the periods presented:
Year Ended December 31,202520242023
RSUs
$34,730 $43,841 $57,213 
PBRSUs
4,349 3,276 4,406 
Stock-based compensation expense, gross39,079 47,117 61,619 
Less: Capitalized stock-based compensation expense
4,793 7,048 9,230 
Stock-based compensation expense, net
$34,286 $40,069 $52,389 
Restricted Stock Units

The following table summarizes the Company’s RSU activity:
Number
of Units
Weighted-
Average
Grant Date
Fair Value
Unvested at December 31, 2024
5,638,230 $8.78 
Granted2,874,448 $12.55 
Vested(3,442,613)$9.26 
Forfeited/expired(791,378)$9.80 
Unvested at December 31, 2025
4,278,687 $10.73 

During the year ended December 31, 2025, the Company granted 2,874,448 RSUs with an aggregate fair value of $36.1 million.

As of December 31, 2025, there was $36.9 million of unrecognized compensation cost related to unvested RSUs, which is expected to be recognized over a weighted-average period of approximately 1.5 years, subject to any forfeitures.

Performance-based Restricted Stock Units

The Company’s outstanding PBRSU awards consist of awards with a market-based metric and awards with an operating-based metric, all with a three-year performance period, following which any earned portion is immediately vested. With respect to PBRSU awards with a market-based metric, the compensation expense of the award is fixed at the time of grant (incorporating the probability of achieving the market-based metric) and expensed over the performance period. With respect to PBRSU awards with an operating-based metric, the compensation expense of the award is set at the time of grant (assuming a target level of achievement), subsequently adjusted for actual performance during the performance period and expensed over the performance/vesting period.

The following table summarizes the Company’s PBRSU activity:
Number
of Units
Weighted-
Average
Grant Date
Fair Value
Unvested at December 31, 2024
1,212,209 $8.68 
Granted325,472 $10.94 
Forfeited/expired(376,862)$10.09 
Unvested at December 31, 2025
1,160,819 $8.86 

During the year ended December 31, 2025, the Company granted 325,472 PBRSUs with an aggregate fair value of $3.6 million.

As of December 31, 2025, there was $3.7 million of unrecognized compensation cost related to unvested PBRSUs, which is expected to be recognized over a weighted-average period of approximately 0.8 years, subject to any forfeitures.
Stock Options

The following table summarizes the activities for the Company’s stock options:
Number of
Options
Weighted-Average
Exercise
Price Per
Share
Weighted-Average
Remaining
Contractual Life (in years)
Aggregate
Intrinsic 
Value (1)
(in thousands)
Outstanding and exercisable at December 31, 2024
431,245 $46.29 
Forfeited/Expired
(64,000)$115.80 
Outstanding and exercisable at December 31, 2025
367,245 $34.18 0.2$168 
(1)    The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the Company’s closing stock price of $18.94 as reported on the New York Stock Exchange on December 31, 2025.
There were no stock options granted during the years ended December 31, 2025, 2024 and 2023. Furthermore, all stock options were fully vested and there was no unrecognized compensation cost remaining for those periods.
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income tax expense (benefit) consisted of the following:
Year Ended December 31,202520242023
Current:
Federal$1,854 $316 $3,180 
State1,972 2,551 (5,060)
Total current tax expense (benefit)3,826 2,867 (1,880)
Deferred:
Federal27,486 10,997 11,427 
State9,957 (128)6,131 
Total deferred expense
37,443 10,869 17,558 
Income tax expense
$41,269 $13,736 $15,678 
The table below presents a reconciliation of the income tax expense at the statutory federal income tax rate to the income tax expense at the effective income tax rate:
Year Ended December 31,202520242023
U.S. federal statutory tax rate
$37,159 21.00 %$13,664 21.00 %$11,470 21.00 %
State and local income tax, net of federal tax income effect (1)
9,772 5.52 %2,392 3.68 %903 1.65 %
Change in unrecognized tax benefits
(1,662)(0.94)%1,779 2.73 %1,380 2.53 %
Tax credits:
Research and development tax credits(4,319)(2.44)%(5,931)(9.12)%(4,600)(8.42)%
Nontaxable or nondeductible items:
(Windfalls) Shortfalls related to equity compensation
(1,805)(1.02)%(610)(0.94)%4,280 7.84 %
Nondeductible portion of executive compensation
2,583 1.46 %3,313 5.09 %2,230 4.08 %
Other
20 0.01 %(3)— %(141)(0.26)%
Other adjustments:
Benefit from intraperiod tax allocation(481)(0.27)%(868)(1.33)%— — %
Other
— %— — %156 0.29 %
Effective income tax rate
$41,269 23.32 %$13,736 21.11 %$15,678 28.71 %
(1)    The states that contribute to the majority (greater than 50%) of the tax effect in this category include California, Illinois, New Jersey and New York for 2025; California, Illinois, Massachusetts, New Jersey and New York for 2024; and California for 2023.

Cash paid for income taxes, net of refunds, are as follows:
Year Ended December 31,202520242023
Federal
$1,950 $— $1,625 
State:
Illinois
**1,406 
New Jersey
**1,021 
Georgia
**591 
New York
185 124 *
New York MCTD*48 *
Texas
380 132 *
New York City
*119 *
Oregon
*96 *
Pennsylvania
*15 *
Utah
*(160)(519)
Colorado
*(94)*
Other
862 (5)2,507 
Total State
1,427 275 5,006 
Income taxes, net of amounts refunded
$3,377 $275 $6,631 
*    The amount of income taxes paid during the year does not meet the 5% disaggregation threshold and is included in “Other.”
The significant components of the Company’s net deferred tax assets were as follows:
December 31,20252024
Deferred tax assets:
Allowance for loan and lease losses
$67,876 $64,925 
Net operating loss carryforwards
40,327 54,981 
Tax credit carryforwards34,706 31,416 
Reserves and accruals13,584 13,699 
Deferred compensation7,862 9,862 
Goodwill5,671 8,244 
Unrealized loss on AFS securities5,545 9,096 
Operating lease liabilities3,818 7,649 
Stock-based compensation3,279 4,849 
Other2,892 3,187 
Gross deferred tax assets185,560 207,908 
Valuation allowance(48,047)(46,325)
Total deferred tax assets$137,513 $161,583 
Deferred tax liabilities:
Internally-developed software
$(27,634)$(5,280)
Leases(7,817)(11,283)
Operating lease assets(3,122)(5,717)
Servicing assets(415)(1,708)
Other(2,366)(440)
Total deferred tax liabilities$(41,354)$(24,428)
Deferred tax assets, net$96,159 $137,155 

As of December 31, 2025 and 2024, the Company maintained a valuation allowance of $48.0 million and $46.3 million, respectively, solely related to certain state net operating loss carryforwards (NOLs) and state tax credit carryforwards.

The table below provides information about the Company’s NOLs and tax credit carryforwards by jurisdiction:
December 31, 2025
Expiration
Tax loss carryforwards (1):
Net operating loss – federal
$— Indefinite
Net operating loss – state
$483,357 2030 - 2042
Net operating loss – state
$41,195 Indefinite
Tax credit carryforwards (1):
Research and development credits – federal
$35,542 2037 - 2045
Research and development credits – state
$22,545 Indefinite
(1)    The carryforwards, net of the valuation allowance for certain states, are expected to be fully utilized prior to expiration.
The table below presents a reconciliation of total unrecognized tax benefits:
Year Ended December 31,202520242023
Unrecognized tax benefits at beginning of year
$33,073 $30,062 $27,850 
Gross increase (decrease) – tax positions related to prior years(6,195)671 (161)
Gross increase – tax positions related to current year2,310 2,340 2,373 
Unrecognized tax benefits at end of year
$29,188 $33,073 $30,062 

As of December 31, 2025 and 2024, $20.7 million and $22.4 million, respectively, of unrecognized tax benefits, if recognized, would impact the Company’s effective tax rate. The Company had $0.4 million accrued for the payment of interest and penalties related to unrecognized tax benefits as of December 31, 2025 and 2024.

The Company files income tax returns in the United States and various state jurisdictions. As of December 31, 2025, the Company’s federal tax returns for 2021 and earlier, and state tax returns for 2020 and earlier were no longer subject to examination by the taxing authorities. However, tax credit carryforwards from closed periods may be subject to audit and re-examination by tax authorities when utilized in subsequent years.
v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases Leases
Lessee Arrangements

The Company has various operating leases, including with respect to its headquarters in San Francisco, California, and office spaces in the Salt Lake City, Utah area, Boston, Massachusetts, and New York, New York. In April 2025, the Company acquired an office building located in San Francisco, California, which will be used as its headquarters beginning in the second quarter of 2026, following the expiration of its current San Francisco lease. As of December 31, 2025, the remaining leases have lease terms ranging from approximately two to three years. As of December 31, 2025, the Company pledged $0.5 million of cash and $1.1 million in letters of credit as security deposits in connection with its lease agreements.

Balance sheet information related to leases was as follows:
ROU Assets and Lease Liabilities
Balance Sheet Classification
December 31, 2025December 31, 2024
Operating lease assetsOther assets$12,942 $21,304 
Operating lease liabilities
Other liabilities$15,826 $28,502 

Net lease costs were $10.9 million, $10.5 million and $12.0 million during the years ended December 31, 2025, 2024 and 2023, respectively. Such costs are recorded within “Occupancy” expense on the Income Statement.

Supplemental cash flow information related to the Company’s operating leases was as follows:
Year Ended December 31,202520242023
Non-cash activity:
Leased assets remeasured resulting from new, amended or modified operating lease liabilities$— $1,987 $(29,745)
The Company’s future minimum undiscounted lease payments under operating leases as of December 31, 2025 were as follows:
Operating Lease
Payments
2026$7,973 
20275,010 
20284,046 
2029909 
2030— 
Total lease payments$17,938 
Discount effect(2,112)
Present value of future minimum lease payments$15,826 

The weighted-average remaining lease term and discount rate used in the calculation of the Company’s operating lease assets and liabilities were as follows:
Lease Term and Discount RateDecember 31, 2025December 31, 2024
Weighted-average remaining lease term (in years)2.642.98
Weighted-average discount rate4.56 %4.87 %

Lessor Arrangements

Operating Leases

The Company leases space in its office building to third-party tenants under operating lease agreements with initial term expiration dates ranging from 2025 to 2034. Some of the agreements include options to extend the lease term for an additional five years.

Rental income earned from such leases was as follows for the periods presented:
Year Ended December 31,202520242023
Rental income (1)
$7,459 $— $— 
(1)    Recorded in “Other non-interest income” on the Income Statement.

Future fixed lease payments to be received by the Company as of December 31, 2025, under non-cancelable operating leases, were as follows:
2026$4,654 
20273,356 
20282,460 
20291,932 
20301,990 
Thereafter6,215 
Total lease payments
$20,607 
Sales-type Leases

The Company has sales-type leases for equipment (Equipment Finance). Such arrangements may include options to renew or to purchase the leased equipment at the end of the lease term.

Interest earned on Equipment Finance was as follows for the periods presented:
Year Ended December 31,202520242023
Interest earned (1)
$2,776 $5,152 $8,929 
(1)    Recorded in “Interest and fees on loans and leases held for investment” on the Income Statement.

The components of Equipment Finance assets are as follows:
December 31,20252024
Lease receivables$25,384 $49,290 
Unguaranteed residual asset values17,907 20,728 
Unearned income(3,690)(6,125)
Deferred costs
156 339 
Total$39,757 $64,232 

Future minimum lease payments based on maturity of the Company’s sales-type leases as of December 31, 2025 were as follows:
2026$13,420 
20277,469 
20283,823 
20291,476 
2030— 
Total lease payments$26,188 
Discount effect(804)
Present value of future minimum lease payments$25,384 
Leases Leases
Lessee Arrangements

The Company has various operating leases, including with respect to its headquarters in San Francisco, California, and office spaces in the Salt Lake City, Utah area, Boston, Massachusetts, and New York, New York. In April 2025, the Company acquired an office building located in San Francisco, California, which will be used as its headquarters beginning in the second quarter of 2026, following the expiration of its current San Francisco lease. As of December 31, 2025, the remaining leases have lease terms ranging from approximately two to three years. As of December 31, 2025, the Company pledged $0.5 million of cash and $1.1 million in letters of credit as security deposits in connection with its lease agreements.

Balance sheet information related to leases was as follows:
ROU Assets and Lease Liabilities
Balance Sheet Classification
December 31, 2025December 31, 2024
Operating lease assetsOther assets$12,942 $21,304 
Operating lease liabilities
Other liabilities$15,826 $28,502 

Net lease costs were $10.9 million, $10.5 million and $12.0 million during the years ended December 31, 2025, 2024 and 2023, respectively. Such costs are recorded within “Occupancy” expense on the Income Statement.

Supplemental cash flow information related to the Company’s operating leases was as follows:
Year Ended December 31,202520242023
Non-cash activity:
Leased assets remeasured resulting from new, amended or modified operating lease liabilities$— $1,987 $(29,745)
The Company’s future minimum undiscounted lease payments under operating leases as of December 31, 2025 were as follows:
Operating Lease
Payments
2026$7,973 
20275,010 
20284,046 
2029909 
2030— 
Total lease payments$17,938 
Discount effect(2,112)
Present value of future minimum lease payments$15,826 

The weighted-average remaining lease term and discount rate used in the calculation of the Company’s operating lease assets and liabilities were as follows:
Lease Term and Discount RateDecember 31, 2025December 31, 2024
Weighted-average remaining lease term (in years)2.642.98
Weighted-average discount rate4.56 %4.87 %

Lessor Arrangements

Operating Leases

The Company leases space in its office building to third-party tenants under operating lease agreements with initial term expiration dates ranging from 2025 to 2034. Some of the agreements include options to extend the lease term for an additional five years.

Rental income earned from such leases was as follows for the periods presented:
Year Ended December 31,202520242023
Rental income (1)
$7,459 $— $— 
(1)    Recorded in “Other non-interest income” on the Income Statement.

Future fixed lease payments to be received by the Company as of December 31, 2025, under non-cancelable operating leases, were as follows:
2026$4,654 
20273,356 
20282,460 
20291,932 
20301,990 
Thereafter6,215 
Total lease payments
$20,607 
Sales-type Leases

The Company has sales-type leases for equipment (Equipment Finance). Such arrangements may include options to renew or to purchase the leased equipment at the end of the lease term.

Interest earned on Equipment Finance was as follows for the periods presented:
Year Ended December 31,202520242023
Interest earned (1)
$2,776 $5,152 $8,929 
(1)    Recorded in “Interest and fees on loans and leases held for investment” on the Income Statement.

The components of Equipment Finance assets are as follows:
December 31,20252024
Lease receivables$25,384 $49,290 
Unguaranteed residual asset values17,907 20,728 
Unearned income(3,690)(6,125)
Deferred costs
156 339 
Total$39,757 $64,232 

Future minimum lease payments based on maturity of the Company’s sales-type leases as of December 31, 2025 were as follows:
2026$13,420 
20277,469 
20283,823 
20291,476 
2030— 
Total lease payments$26,188 
Discount effect(804)
Present value of future minimum lease payments$25,384 
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Operating Lease Commitments

For discussion regarding the Company’s operating lease commitments, see “Note 17. Leases.

Loan Repurchase Obligations

The Company is generally required to repurchase loans or interests therein from marketplace investors in cases of (i) confirmed identity theft or certain other types of fraud on the part of the borrower or a service provider; (ii) certain failures of loans to comply with the investor’s purchase order or as an investor accommodation; or (iii) confirmed material breach of representations made with respect to such loans that result in a material adverse effect on such loan. The Company believes such provisions are customary and consistent with institutional loan and securitization market standards.
Unfunded Lending Commitments

As of December 31, 2025 and 2024, the contractual amount of unfunded lending commitments totaled $98.2 million and $105.0 million, respectively, of which $52.0 million and $105.0 million, respectively, are commitments for loans (at amortized cost) to be funded. See “Note 5. Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses” for additional detail on the reserve for unfunded lending commitments.

Legal

The Company is subject to various claims brought in a litigation or regulatory context. These include lawsuits and regulatory exams, investigations, or inquiries. In accordance with applicable accounting standards, the Company accrues for costs related to contingencies when a loss from such claims is probable and the amount of loss can be reasonably estimated. In determining whether a loss from a claim is probable and the loss can be reasonably estimated, the Company reviews and evaluates its litigation and regulatory matters on at least a quarterly basis in light of potentially relevant factual and legal developments. If the Company determines an unfavorable outcome is not probable or the amount of loss cannot be reasonably estimated, the Company does not accrue for a potential litigation loss. In those situations, the Company discloses an estimate or range of the reasonably possible losses, if such estimates can be made.

Based on information available to the Company as of the date of this Annual Report, the Company does not believe that the resolution of the pending claims will have a material adverse effect on its financial position, results of operations or cash flows.

Regulatory Examinations and Actions Relating to the Company’s Business Practices, and Compliance with Applicable Laws

The Company is and has been subject to periodic inquiries, exams and enforcement actions brought by federal and state regulatory agencies relating to the Company’s business practices, and operating in compliance with applicable laws.

In the past, the Company has successfully resolved such matters in a manner that was not material to its results of financial operations in any period and that did not materially limit the Company’s ability to conduct its business. However, no assurances can be given as to the timing, outcome or consequences of these matters or other similar matters if or as they arise.
v3.25.4
Regulatory Requirements
12 Months Ended
Dec. 31, 2025
Regulated Operations [Abstract]  
Regulatory Requirements Regulatory Requirements
LendingClub and LC Bank are subject to comprehensive supervision, examination and enforcement, and regulation by the FRB and the Office of the Comptroller of the Currency (OCC), respectively, including generally similar capital adequacy requirements adopted by both agencies.

These requirements establish required minimum ratios for Common Equity Tier 1 (CET1) risk-based capital, Tier 1 risk-based capital, total risk-based capital and a Tier 1 leverage ratio; set risk-weighting for assets and certain other items for purposes of the risk-based capital ratios; and define what qualifies as capital for purposes of meeting the capital requirements. Failure to meet minimum capital requirements can result in certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company. The minimum capital requirements under the Basel Committee on Banking Supervision standardized approach for U.S. banking organizations (Basel III) capital framework are: a CET1 risk-based capital ratio of 4.5%, a Tier 1 risk-based capital ratio of 6.0%, a total risk-based capital ratio of 8.0%, and a Tier 1 leverage ratio of 4.0%. Additionally, a capital conservation buffer of 2.5% must be maintained above the minimum risk-based capital requirements in order to avoid certain limitations on capital distributions, share repurchases, and certain
discretionary bonus payments. In addition to these guidelines, the regulators assess any particular institution’s capital adequacy based on numerous factors and may require a particular banking organization to maintain capital at levels higher than the generally applicable minimums prescribed under the Basel III capital framework. The Federal Deposit Insurance Act provides for a system of “prompt corrective action” (PCA). The PCA framework provides for capitalization categories ranging from “well-capitalized” to “critically undercapitalized.” An institution’s PCA category is determined primarily by its regulatory capital ratios. The PCA requires remedial actions and imposes limitations that become increasingly stringent as its PCA capitalization category declines, including the ability to accept and/or rollover brokered deposits. At December 31, 2025 and 2024, the Company’s and LC Bank’s regulatory capital ratios exceeded the thresholds required to be regarded as “well-capitalized” institutions and met all capital adequacy requirements to which they are subject. There have been no events or conditions since December 31, 2025 that management believes would change the Company’s categorization.

The following table presents the actual capital amounts and ratios of the Company and LC Bank as well as LC Bank’s regulatory minimum and “well-capitalized” requirements (dollars in millions):
December 31, 2025December 31, 2024
Required Minimum (1)
Well-Capitalized Minimum
AmountRatioAmountRatio
LendingClub Corporation:
CET1 capital (2)
$1,342.6 17.4 %$1,188.6 17.3 %7.0 %N/A
Tier 1 capital$1,342.6 17.4 %$1,188.6 17.3 %8.5 %6.0 %
Total capital$1,441.0 18.7 %$1,276.5 18.5 %10.5 %10.0 %
Tier 1 leverage$1,342.6 12.0 %$1,188.6 11.0 %4.0 %N/A
Risk-weighted assets$7,696.1 N/A$6,887.1 N/AN/AN/A
Quarterly adjusted average assets$11,174.0 N/A$10,814.0 N/AN/AN/A
LendingClub Bank:
CET1 capital (2)
$1,183.9 15.5 %$1,101.4 16.1 %7.0 %6.5 %
Tier 1 capital$1,183.9 15.5 %$1,101.4 16.1 %8.5 %8.0 %
Total capital$1,281.8 16.8 %$1,188.5 17.4 %10.5 %10.0 %
Tier 1 leverage$1,183.9 10.7 %$1,101.4 10.3 %4.0 %5.0 %
Risk-weighted assets$7,652.0 N/A$6,823.1 N/AN/AN/A
Quarterly adjusted average assets$11,090.4 N/A$10,696.7 N/AN/AN/A
N/A – Not applicable
(1)     Required minimums presented for risk-based capital ratios include the required capital conservation buffer of 2.5%.
(2)    CET1 capital consists of common stockholders’ equity as defined under U.S. GAAP and certain adjustments made in accordance with regulatory capital guidelines, including the addition of the CECL transitional benefit and deductions for goodwill and other intangible assets.

Federal laws and regulations limit the ability of national banks, such as LC Bank, to pay dividends based upon, among other things, maintaining required levels of regulatory capital and retained net profits for the preceding two calendar years plus retained net profits up to the date of any dividend declaration in the current calendar year. Retained net profits, as defined by the OCC, consist of net income less dividends declared during the period. During the first quarter of 2025, LC Bank paid a $50 million cash dividend to LendingClub Corporation to return a capital contribution made by LendingClub Corporation to LC Bank in the second half of 2024. LC Bank has not otherwise declared any dividends.
Federal law restricts the amount and the terms of both credit and non-credit transactions between a bank and its nonbank affiliates. These covered transactions may not exceed 10% of the bank’s capital and surplus (which for this purpose represents tier 1 and tier 2 capital, as calculated under the risk-based capital rules, plus the balance of the ACL excluded from tier 2 capital) with any single nonbank affiliate and 20% of the bank’s capital and surplus with all its nonbank affiliates. Covered transactions that are extensions of credit may require collateral to be pledged to provide added security to the bank.
v3.25.4
Segment Reporting
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
Reportable Segments

The Company defines operating segments to be components of the Company for which discrete financial information is evaluated regularly by the Chief Operating Decision Maker (CODM) to allocate resources and evaluate financial performance. The measure of segment profit used by the CODM in this evaluation is net income. The CODM consists of the Company’s Chief Executive Officer and Chief Financial Officer. This information is reviewed according to the legal organizational structure of the Company’s operations with products and services presented separately for the parent bank holding company and its wholly-owned subsidiary, LC Bank, which are both considered reportable segments. Income taxes are recorded on a separate entity basis whereby each operating segment determines income tax expense or benefit as if it filed a separate tax return.

LendingClub Bank

The LC Bank operating segment represents the national bank legal entity and reflects operating activities after its formation. This segment provides a full complement of financial products and solutions, including loans and deposits. It originates loans to individuals and businesses, retains loans for investment, sells loans to marketplace investors and manages relationships with deposit holders.

LendingClub Corporation (Parent Only)

The LendingClub Corporation (Parent only) operating segment represents the holding company legal entity and predominately reflects the operations of the Company prior to the formation of LC Bank. This activity includes, but is not limited to, servicing fee revenue on purchased servicing assets, and interest income and interest expense related to transactions entered into prior to LC Bank’s formation.
Financial information for the segments is presented in the following tables:
LendingClub
Bank
LendingClub
Corporation (Parent only)
Total Reportable Segments
Year Ended December 31,202520242023202520242023202520242023
Non-interest income:
Marketplace revenue$303,930 $176,921 $206,381 $29,613 $36,595 $41,817 $333,543 $213,516 $248,198 
Other non-interest income52,050 53,643 74,684 7,472 9,038 9,503 59,522 62,681 84,187 
Total non-interest income355,980 230,564 281,065 37,085 45,633 51,320 393,065 276,197 332,385 
Interest income:
Interest income960,714 902,741 818,206 829 5,217 14,424 961,543 907,958 832,630 
Interest expense(335,871)(373,219)(266,218)— (698)(4,574)(335,871)(373,917)(270,792)
Net interest income624,843 529,522 551,988 829 4,519 9,850 625,672 534,041 561,838 
Total net revenue980,823 760,086 833,053 37,914 50,152 61,170 1,018,737 810,238 894,223 
Provision for credit losses(191,320)(178,267)(243,565)— — — (191,320)(178,267)(243,565)
Non-interest expense:
Compensation and benefits(235,289)(225,620)(255,428)(6,557)(6,538)(6,520)(241,846)(232,158)(261,948)
Marketing(149,211)(100,400)(93,840)— (2)— (149,211)(100,402)(93,840)
Equipment and software(56,963)(51,068)(53,239)(51)(126)(246)(57,014)(51,194)(53,485)
Depreciation and amortization(58,277)(50,309)(30,216)(4,612)(8,525)(16,979)(62,889)(58,834)(47,195)
Professional services(41,689)(31,376)(33,963)(650)(669)(1,210)(42,339)(32,045)(35,173)
Occupancy(12,068)(7,582)(7,980)(7,766)(8,216)(9,552)(19,834)(15,798)(17,532)
Other non-interest expense(62,854)(54,963)(62,360)(14,484)(21,511)(24,508)(77,338)(76,474)(86,868)
Total non-interest expense(616,351)(521,318)(537,026)(34,120)(45,587)(59,015)(650,471)(566,905)(596,041)
Income tax (expense) benefit(41,502)(12,824)(17,881)233 (912)2,203 (41,269)(13,736)(15,678)
Net income (1)
$131,650 $47,677 $34,581 $4,027 $3,653 $4,358 $135,677 $51,330 $38,939 
Capital expenditures$143,566 $54,302 $59,509 $— $— $— $143,566 $54,302 $59,509 
(1)    Total net income from reportable segments reflects net income on a consolidated basis.

Year Ended December 31,202520242023
Total net revenue – reportable segments
$1,018,737 $810,238 $894,223 
Intercompany eliminations(19,889)(23,227)(29,604)
Total net revenue – consolidated
$998,848 $787,011 $864,619 

Each expense item reported above represents the Company’s “significant segment expenses” as they are separately evaluated by the CODM, with the exception of “Other non-interest expense” which represents “other segment items” and encompasses various miscellaneous operating expenses.
LendingClub
Bank
LendingClub Corporation
(Parent only)
Total Reportable Segments
December 31,202520242025202420252024
Assets
Total cash and cash equivalents$901,246 $932,463 $127,087 $65,981 $1,028,333 $998,444 
Restricted cash— — 16,659 27,536 16,659 27,536 
Securities available for sale at fair value3,696,626 3,452,648 10,083 — 3,706,709 3,452,648 
Loans held for sale at fair value1,762,396 636,352 — — 1,762,396 636,352 
Loans and leases held for investment, net3,997,069 3,889,084 — — 3,997,069 3,889,084 
Loans held for investment at fair value
472,301 1,023,226 1,013 4,572 473,314 1,027,798 
Property, equipment and software, net250,168 158,995 3,920 8,537 254,088 167,532 
Investment in subsidiary— — 903,339 910,544 903,339 910,544 
Goodwill75,717 75,717 — — 75,717 75,717 
Other assets316,488 300,621 72,323 121,198 388,811 421,819 
Total assets11,472,011 10,469,106 1,134,424 1,138,368 12,606,435 11,607,474 
Liabilities and Equity
Total deposits9,948,426 9,116,821 — — 9,948,426 9,116,821 
Other liabilities217,930 177,711 36,313 60,667 254,243 238,378 
Total liabilities10,166,356 9,294,532 36,313 60,667 10,202,669 9,355,199 
Total equity1,305,655 1,174,574 1,098,111 1,077,701 2,403,766 2,252,275 
Total liabilities and equity$11,472,011 $10,469,106 $1,134,424 $1,138,368 $12,606,435 $11,607,474 

December 31,20252024
Total assets – reportable segments
$12,606,435 $11,607,474 
Intercompany eliminations(1,038,619)(976,965)
Total assets – consolidated
$11,567,816 $10,630,509 

December 31,20252024
Total liabilities and equity – reportable segments
$12,606,435 $11,607,474 
Intercompany eliminations – liabilities
(135,281)(66,421)
Intercompany eliminations – equity
(903,338)(910,544)
Total liabilities and equity – consolidated
$11,567,816 $10,630,509 

Concentration and Geographic Information

No individual borrower or marketplace investor accounted for 10% or more of total net revenue for any of the periods presented. All of the Company’s revenue is generated in the United States, and all of the long-lived assets are based in the United States.
v3.25.4
LendingClub Corporation – Parent Company-Only Financial Statements
12 Months Ended
Dec. 31, 2025
Condensed Financial Information Disclosure [Abstract]  
LendingClub Corporation – Parent Company-Only Financial Statements LendingClub Corporation – Parent Company-Only Financial Statements
The following tables present standalone condensed financial statements for LendingClub Corporation (Parent Company). These statements are provided in accordance with SEC rules, which require such disclosures when the restricted net assets of a consolidated subsidiary exceed 25% of consolidated net assets, and should be read in conjunction with the Consolidated Financial Statements and the accompanying Notes to the Consolidated Financial Statements. For purposes of these condensed financial statements, the Parent’s wholly-owned subsidiary is presented in accordance with the equity method of accounting.

Statements of Income
Year Ended December 31,202520242023
Non-interest income:
Marketplace revenue$29,613 $36,595 $41,817 
Other non-interest income7,472 9,038 9,503 
Total non-interest income37,085 45,633 51,320 
Interest income:
Interest on loans held for investment at fair value
474 1,831 6,811 
Interest on securities available for sale83 2,785 6,802 
Other interest income272 601 811 
Total interest income829 5,217 14,424 
Interest expense:
Other interest expense
— 698 4,574 
Total interest expense— 698 4,574 
Net interest income829 4,519 9,850 
Total net revenue37,914 50,152 61,170 
Non-interest expense:
Compensation and benefits6,557 6,538 6,520 
Marketing— — 
Equipment and software51 126 246 
Depreciation and amortization4,612 8,525 16,979 
Professional services650 669 1,210 
Occupancy7,766 8,216 9,552 
Other non-interest expense14,484 21,511 24,508 
Total non-interest expense34,120 45,587 59,015 
Income before income tax benefit (expense)
3,794 4,565 2,155 
Income tax benefit (expense)
233 (912)2,203 
Income before undistributed earnings of subsidiary
4,027 3,653 4,358 
Equity in undistributed earnings of subsidiary131,650 47,677 34,581 
Net income$135,677 $51,330 $38,939 
In accordance with federal laws and regulations, dividends paid by LC Bank to the Company are subject to certain restrictions. See “Note 19. Regulatory Requirements” for more information.

Statements of Comprehensive Income
Year Ended December 31,202520242023
Net income$135,677 $51,330 $38,939 
Other comprehensive income, net of tax:
Net unrealized (loss) gain on securities available for sale(553)(3,076)6,706 
Equity in other comprehensive income (loss) of subsidiary6,636 9,137 (1,282)
Other comprehensive income, net of tax
6,083 6,061 5,424 
Total comprehensive income$141,760 $57,391 $44,363 

Balance Sheets
December 31,20252024
Assets
Cash and due from banks$116,190 $52,398 
Interest-bearing deposits in banks10,897 13,583 
Total cash and cash equivalents127,087 65,981 
Restricted cash16,659 27,536 
Securities available for sale at fair value ($10,083 and $0 at amortized cost, respectively)
10,083 — 
Loans held for investment at fair value1,013 4,572 
Property, equipment and software, net3,920 8,537 
Investment in subsidiary1,260,008 1,177,745 
Other assets67,971 118,027 
Total assets$1,486,741 $1,402,398 
Liabilities and Equity
Other liabilities36,313 60,667 
Total liabilities36,313 60,667 
Equity
Common stock, $0.01 par value; 180,000,000 shares authorized; 115,368,987 and 113,383,917 shares issued and outstanding, respectively
1,154 1,134 
Additional paid-in capital1,719,233 1,702,316 
Accumulated deficit(251,799)(337,476)
Accumulated other comprehensive loss(18,160)(24,243)
Total equity1,450,428 1,341,731 
Total liabilities and equity$1,486,741 $1,402,398 
Statements of Cash Flows
Year Ended December 31,202520242023
Cash flows from operating activities:
Parent company net income$135,677 $51,330 $38,939 
Adjustments to reconcile net income to net cash (used for) provided by operating activities:
Equity in undistributed earnings of subsidiary(131,650)(47,677)(34,581)
Net fair value adjustments(4,526)(2,716)(2,903)
Change in fair value of loan servicing assets31,024 40,590 50,281 
Stock-based compensation, net4,230 4,505 5,253 
Depreciation and amortization4,612 8,525 16,979 
Other, net274 
Net change to loans held for sale— 1,121 5,953 
Net change in operating assets and liabilities:
Other assets(43,322)(57,859)(32,805)
Other liabilities(24,487)(26,349)(30,741)
Net cash (used for) provided by operating activities(28,438)(28,525)16,649 
Cash flows from investing activities:
Proceeds from (payments for) investments in and advances to subsidiary
50,000 (50,000) 
Purchase of servicing asset investment— (47,450)(50,576)
Proceeds from servicing asset investment54,278 72,718 72,343 
Net change in loans held for investment
6,482 16,081 52,611 
Purchases of securities available for sale(10,000)— — 
Proceeds from maturities and paydowns of securities available for sale— 264 7,861 
Other investing activities— — 200 
Net cash provided by (used for) investing activities100,760 (8,387)82,439 
Cash flows from financing activities:
Principal payments on borrowings
— (12,804)(54,237)
Other financing activities(22,093)(13,668)(19,834)
Net cash used for financing activities(22,093)(26,472)(74,071)
Net increase (decrease) in cash, cash equivalents and restricted cash50,229 (63,384)25,017 
Cash, cash equivalents and restricted cash, beginning of period93,517 156,901 131,884 
Cash, cash equivalents and restricted cash, end of period$143,746 $93,517 $156,901 

The following table presents cash, cash equivalents and restricted cash by category within the Parent Company balance sheet:
 December 31, 2025December 31, 2024
Cash and cash equivalents$127,087 $65,981 
Restricted cash16,659 27,536 
Total cash, cash equivalents and restricted cash$143,746 $93,517 
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
shares
Trading Arrangements, by Individual  
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Fergal Stack [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
The following table shows the trading arrangements intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) adopted by the Company’s directors and executive officers during the fourth quarter of 2025:
Name and TitleAdoption DateExpiration Date
Aggregate Number of Shares to be Sold
Fergal Stack, Principal Accounting Officer
November 13, 2025May 13, 2026
Up to 115,000
Name Fergal Stack
Title Principal Accounting Officer
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 13, 2025
Expiration Date May 13, 2026
Arrangement Duration 181 days
Aggregate Available 115,000
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Cybersecurity represents a critical component of our overall approach to risk management. Accordingly, cybersecurity risks are subject to oversight by the Company’s Board of Directors (the Board), primary responsibility for which has been delegated by the Board to its Operational Risk Committee (the Board Operational Risk Committee).

Our cybersecurity policies, processes and practices are informed by the cybersecurity framework established by the National Institute of Standards and Technology. We are able to leverage a cross-functional team that includes senior personnel from our technology, operations, legal, risk management and internal audit functions as and when warranted by the particular cybersecurity matter. In managing cybersecurity risks, we strive to: (i) identify, prevent and mitigate cybersecurity threats; (ii) preserve the confidentiality, security and availability of proprietary or confidential information; (iii) protect the Company’s intellectual property; (iv) maintain the confidence of our members, marketplace investors and business partners; and (v) provide appropriate and required disclosure of cybersecurity risks and incidents.

Risk Management and Strategy

Our processes for assessing, identifying, and managing material risks from cybersecurity threats are fully integrated into our enterprise risk management (ERM) program and include the following areas of focus:
Systems Safeguards: Preventing and mitigating cybersecurity threats, including through the use of firewalls, intrusion prevention and detection systems, anti-malware software, access controls and other system safeguards.
Incident Response: Identifying and responding to cybersecurity incidents in accordance with our information security incident response plan.
Collaboration: Collaborating internally and with public and private entities, including intelligence and enforcement agencies, industry groups and third-party service providers, to identify, assess and respond to cybersecurity risks.
Third-Party Risk Management: Maintaining a comprehensive, risk-based approach to identifying and overseeing cybersecurity risks presented by third parties, including vendors, service providers and other external users of our systems.
Training: Reinforcing our information security policies, processes and practices through periodic mandatory training for Company personnel.
Governance: Designing a comprehensive framework for the oversight of cybersecurity risk, with regular interaction between the Board Operational Risk Committee and the Company’s ERM function, our Chief Information Security Officer (CISO) and members of Company management and relevant management committees, including the Company’s Management Operational Risk Committee (the Management Operational Risk Committee).

A key part of our strategy for managing risks from cybersecurity threats is the assessment and testing of our processes and practices through auditing, assessments, tabletop exercises, threat modeling, vulnerability scanning
and other exercises focused on evaluating the effectiveness of our cybersecurity measures. We engage third parties to perform assessments on our cybersecurity measures, including information security penetration tests, audits and independent reviews of our information security control environment and operating effectiveness. The results of such assessments, audits and reviews are reported to the Board Operational Risk Committee and are used to adjust our cybersecurity policies, standards, processes and practices, as necessary.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
Cybersecurity represents a critical component of our overall approach to risk management. Accordingly, cybersecurity risks are subject to oversight by the Company’s Board of Directors (the Board), primary responsibility for which has been delegated by the Board to its Operational Risk Committee (the Board Operational Risk Committee).

Our cybersecurity policies, processes and practices are informed by the cybersecurity framework established by the National Institute of Standards and Technology. We are able to leverage a cross-functional team that includes senior personnel from our technology, operations, legal, risk management and internal audit functions as and when warranted by the particular cybersecurity matter. In managing cybersecurity risks, we strive to: (i) identify, prevent and mitigate cybersecurity threats; (ii) preserve the confidentiality, security and availability of proprietary or confidential information; (iii) protect the Company’s intellectual property; (iv) maintain the confidence of our members, marketplace investors and business partners; and (v) provide appropriate and required disclosure of cybersecurity risks and incidents.

Risk Management and Strategy

Our processes for assessing, identifying, and managing material risks from cybersecurity threats are fully integrated into our enterprise risk management (ERM) program and include the following areas of focus:
Systems Safeguards: Preventing and mitigating cybersecurity threats, including through the use of firewalls, intrusion prevention and detection systems, anti-malware software, access controls and other system safeguards.
Incident Response: Identifying and responding to cybersecurity incidents in accordance with our information security incident response plan.
Collaboration: Collaborating internally and with public and private entities, including intelligence and enforcement agencies, industry groups and third-party service providers, to identify, assess and respond to cybersecurity risks.
Third-Party Risk Management: Maintaining a comprehensive, risk-based approach to identifying and overseeing cybersecurity risks presented by third parties, including vendors, service providers and other external users of our systems.
Training: Reinforcing our information security policies, processes and practices through periodic mandatory training for Company personnel.
Governance: Designing a comprehensive framework for the oversight of cybersecurity risk, with regular interaction between the Board Operational Risk Committee and the Company’s ERM function, our Chief Information Security Officer (CISO) and members of Company management and relevant management committees, including the Company’s Management Operational Risk Committee (the Management Operational Risk Committee).
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
The Board Operational Risk Committee oversees the management of risks from cybersecurity threats, including policies, processes and practices implemented by Company management to address such risks. The Board Operational Risk Committee receives presentations and reports on cybersecurity risks and information regarding any cybersecurity incident that meets established reporting thresholds, as well as ongoing updates until such incident has been addressed. At least once each year, the Board Operational Risk Committee discusses the Company’s approach to cybersecurity risk management with our CISO. Further, the Board periodically, as warranted, receives reports with respect to and engages in discussions with Company management on cybersecurity matters.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our CISO is principally responsible for overseeing our cybersecurity risk management program, in partnership with other senior personnel across the Company.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] Our CISO works in coordination with the other members of the Company’s Management Operational Risk Committee, which includes our Chief Executive Officer, Chief Financial Officer, Chief Technology Officer, Chief Risk Officer and General Counsel. Our CISO has served in that role for over 5 years and in various roles in information technology and information security for over 20 years.
Cybersecurity Risk Role of Management [Text Block]
Our CISO is principally responsible for overseeing our cybersecurity risk management program, in partnership with other senior personnel across the Company. Our CISO works in coordination with the other members of the Company’s Management Operational Risk Committee, which includes our Chief Executive Officer, Chief Financial Officer, Chief Technology Officer, Chief Risk Officer and General Counsel. Our CISO has served in that role for over 5 years and in various roles in information technology and information security for over 20 years. Our CISO holds an undergraduate degree in computer information systems and has attained the professional certification of Certified Information Systems Security Professional. The other members of the Management Operational Risk Committee each have relevant qualifications and over 10 years of experience managing risk in the technology and/or financial services industry.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our CISO is principally responsible for overseeing our cybersecurity risk management program, in partnership with other senior personnel across the Company. Our CISO works in coordination with the other members of the Company’s Management Operational Risk Committee, which includes our Chief Executive Officer, Chief Financial Officer, Chief Technology Officer, Chief Risk Officer and General Counsel.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our CISO has served in that role for over 5 years and in various roles in information technology and information security for over 20 years. Our CISO holds an undergraduate degree in computer information systems and has attained the professional certification of Certified Information Systems Security Professional. The other members of the Management Operational Risk Committee each have relevant qualifications and over 10 years of experience managing risk in the technology and/or financial services industry.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
Our CISO is principally responsible for overseeing our cybersecurity risk management program, in partnership with other senior personnel across the Company. Our CISO works in coordination with the other members of the Company’s Management Operational Risk Committee, which includes our Chief Executive Officer, Chief Financial Officer, Chief Technology Officer, Chief Risk Officer and General Counsel. Our CISO has served in that role for over 5 years and in various roles in information technology and information security for over 20 years. Our CISO holds an undergraduate degree in computer information systems and has attained the professional certification of Certified Information Systems Security Professional. The other members of the Management Operational Risk Committee each have relevant qualifications and over 10 years of experience managing risk in the technology and/or financial services industry.
Our CISO, in coordination with the Management Operational Risk Committee, works collaboratively across the Company to implement a program designed to protect our information systems from cybersecurity threats and to promptly respond to any cybersecurity incidents. To facilitate the success of this program, cross-functional teams are deployed to address cybersecurity threats and to respond to cybersecurity incidents in accordance with our information security incident response plan. Our CISO, through his team and use of accompanying technology, monitors the prevention, detection, mitigation and remediation of cybersecurity incidents, and report such incidents to the Management Operational Risk Committee and/or the Board Operational Risk Committee, as and when appropriate.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation

LendingClub Corporation (LendingClub) was founded in 2006 and operates a leading nationally chartered digital marketplace bank that leverages data and technology to increase access to credit, reduce borrowing costs, and improve returns on savings for its members. LendingClub is registered as a bank holding company and operates the vast majority of its business through its wholly-owned subsidiary, LendingClub Bank, National Association (LC Bank).
These consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) and, in the opinion of management, contain all adjustments, including normal recurring adjustments, necessary for the fair statement of the results and financial position for the periods presented.
Consolidation and Consolidation of Variable Interest Entities All intercompany balances and transactions have been eliminated in consolidation.
Consolidation of Variable Interest Entities

A variable interest entity (VIE) is a legal entity that has either a total equity investment that is insufficient to finance its activities without additional subordinated financial support or whose equity investors lack the characteristics of a controlling financial interest. The Company’s variable interest arises from contractual, ownership or other monetary interests in the entity, which change with fluctuations in the fair value of the entity’s net assets. A VIE is consolidated by its primary beneficiary, the party that has both the power to direct the activities that most significantly impact the VIE’s economic performance, and the obligation to absorb losses or the right to receive benefits of the VIE that could potentially be significant to the VIE. The Company consolidates a VIE when it is deemed to be the primary beneficiary. The Company assesses whether or not it is the primary beneficiary of a VIE on an ongoing basis.
Use of Estimates These accounting principles require management to make certain estimates and assumptions that affect the amounts in the accompanying financial statements. These estimates and assumptions are inherently subjective in nature and actual results may differ from these estimates and assumptions, and the differences could be material.
Cash and Cash Equivalents
Cash and Cash Equivalents

Cash and cash equivalents have original maturities of three months or less and include cash on hand, cash items in transit, and amounts due from or held with other depository institutions, primarily with the Board of Governors of the Federal Reserve System (FRB).
Restricted Cash
Restricted Cash

Restricted cash consists of cash items held with other depository institutions in which the ability to withdraw funds is restricted by contractual provisions. Such amounts primarily include cash collected from borrowers on loans and not yet distributed to investors.
Securities
Securities

Debt securities purchased and asset-backed securities retained from the sale of loans are classified as available for sale (AFS) securities. AFS securities represent investment securities with readily determinable fair values that the Company: (i) does not hold for trading purposes and (ii) does not have the positive intent and ability to hold to maturity. AFS securities are measured at fair value, with unrealized gains and losses reported in “Accumulated other comprehensive income (loss)” within the equity section of the Balance Sheet, net of any applicable income taxes.

Management evaluates whether debt AFS securities with unrealized losses are impaired on a quarterly basis. For any security that has declined in fair value below its amortized cost basis, the Company recognizes an impairment loss in current period earnings if management has the intent to sell the security or if it is more likely than not it will be required to sell the security before recovery of its amortized cost basis. The assessment of impairment also considers whether the decline in fair value below the security’s amortized cost basis is attributable to credit-related factors. If credit-related factors exist, credit-related impairment has occurred regardless of the Company’s intent to hold the security until it recovers. The credit-related portion of impairment is recognized as provision for credit loss expense in earnings with a corresponding valuation allowance for AFS securities on the Balance Sheet, to the extent the allowance does not reduce the value of the security below its fair value.
Equity securities that do not have readily determinable fair values are generally recorded at cost adjusted for impairment, if any. These securities include FRB stock and Federal Home Loan Bank (FHLB) stock and are reported as “Nonmarketable equity investments” in “Other assets” on the Balance Sheet.
Loans and Leases
Loans and Leases

The Company initially classifies loans and leases as either held for sale (HFS) or held for investment (HFI) based on management’s assessment of its intent and ability to hold the loans and leases for the foreseeable future or until maturity. Management’s intent and ability with respect to certain loans and leases may change from time to time and, therefore, loans and leases that are initially designated as HFS or HFI may be reclassified. In order to reclassify loans to HFS, management must have the intent to sell the loans and the ability to reasonably identify the specific loans to be sold.

Loans Held for Sale at Fair Value

Loans initially classified as HFS are reported at their fair value with the Company’s election of the fair value option. Origination fees and marketing costs for HFS loans are recognized in earnings at the time of loan origination and are not deferred. Revenue from HFS loans at fair value also includes gain on sales of loans (recognition of servicing asset), servicing fees received over the life of the sold loan, and net fair value adjustments, all of which are presented within “Marketplace revenue” on the Income Statement. The Company also earns interest income on HFS loans from the time of origination until the loans have been sold. As loans are held on the Balance Sheet, incremental fair value adjustments on the loans are recorded in “Net fair value adjustments” within “Marketplace revenue,” whereas the associated interest income, based on the loans’ contractual interest rate, is recorded within “Interest on loans held for sale.”

Loans and Leases Held for Investment at Amortized Cost

HFI loans accounted for at amortized cost are measured at historical cost and reported at their outstanding principal balances net of any charge-offs, unamortized deferred origination fees and marketing costs. Revenue from HFI loans at amortized cost consists of interest income, which includes the stated interest rate on the loans and the amortization of origination fees and marketing costs that are deferred at origination.

Leases are recorded at the discounted amounts of lease payments receivable plus the estimated residual value of the leased asset, net of unearned income and unamortized deferred origination fees and marketing costs. Lease payments receivable reflect contractual lease payments adjusted for renewal or termination options that the Company believes the customer is reasonably certain to exercise.

In certain circumstances, the Company may reclassify loans and/or leases from HFI to HFS, at which time these are valued at the lower of amortized cost or fair value.

Loans Held for Investment at Fair Value

As of the periods presented in this Annual Report, HFI loans at fair value consisted of certain non-routine loan portfolio purchases accounted under the fair value option on a transaction-specific basis, due to the short remaining duration of the acquired portfolios. Revenue from these loan portfolio purchases includes interest income and net fair value adjustments which are recorded in current period earnings.
Election of Fair Value Option
Effective January 1, 2026, the Company elected the fair value option to account for HFI loans that were originated on or after that date. Prior to this election, loans that were originated as HFI were, and the Company expects will continue to be, accounted for at amortized cost, which required the initial recognition of an allowance for lifetime expected credit losses under the CECL methodology, recognized within “Provision for credit losses” on the Income Statement. The Company believes that applying the fair value option, rather than the CECL methodology, to HFI loans more accurately reflects the in-period economic performance of the loans by better aligning the value of the loan to its then fair value. Under the fair value option, origination fee revenue and marketing costs are recognized at the time of loan origination within “Origination fees” and “Marketing expense,” respectively, on the Income Statement, rather than being deferred. Changes in the fair value of loans are recognized in current period earnings within “Net fair value adjustments” on the Income Statement. Further, by applying the fair value option to HFI loans, the Company is applying the same accounting methodology to all loans it originates after January 1, 2026, as both HFI and HFS loans will be measured at fair value.
Accrued Interest Income and Non-Accrual Policy
Accrued Interest Income and Non-Accrual Policy
Interest income is accrued as earned. The accrual of interest income is discontinued, and the loan or lease is placed on nonaccrual status at 90 days past due or when reasonable doubt exists as to timely collection. Past due status is based on the contractual terms of the loan or lease. When a loan or lease is placed on nonaccrual status, all income previously accrued but not collected is reversed against the current period’s interest income. The Company has a nonaccrual policy which results in the timely reversal of past-due accrued interest and, therefore, does not record an allowance for credit losses (ACL) on accrued interest receivable. The Company records an ACL on accrued interest receivable for past due unsecured personal loans that are less than 90 days past due. Interest collections on nonaccrual loans and leases for which the ultimate collectability of principal is uncertain are applied as principal reductions; otherwise, such collections are credited to income when received. Nonaccrual loans and leases are returned to accrual status when there no longer exists concern over collectability, the borrower has demonstrated, over time, both the intent and ability to repay and the loan or lease has been brought current and future payments are reasonably assured.
Allowance for Credit Losses
Allowance for Credit Losses

The ACL represents management’s estimate of expected credit losses. The ACL primarily consists of the allowance for loan and lease losses (ALLL), as well as the allowance for AFS securities and unfunded lending commitments. The ACL is measured based on a lifetime expected loss model, which does not require a loss event to occur before a credit loss is recognized. Under the lifetime expected credit loss model, the Company estimates the allowance based on relevant available information related to past events, current conditions, and reasonable and supportable forecasts of future economic conditions. The ACL is estimated using a discounted cash flow (DCF) approach where effective interest rates are used to calculate the net present value of expected cash flows. The effective interest rate is calculated based on the periodic interest income received from the loan’s contractual cash flows and the net investment in the loan, which includes deferred origination fees and marketing costs, to provide a constant rate of return over the contractual loan term. The Company evaluates its estimate of expected credit losses each reporting period and records any additions or reductions to the ACL on the Income Statement as “Provision for credit losses.”

Amounts determined to be uncollectible are charged-off to the allowance. Estimates of expected credit losses include expected recoveries of amounts previously charged-off and amounts expected to be charged-off. If amounts previously charged off are subsequently expected to be collected, the Company may recognize a negative allowance, which is limited to the amount that was previously charged off.

Under applicable accounting guidance, for reporting purposes, the loan and lease portfolio is categorized by portfolio segment. A portfolio segment is defined as the level at which an entity develops and documents a
systematic methodology to determine the ACL. The Company’s two portfolio segments are consumer and commercial. The Company further disaggregates its portfolio segments into various classes of financing receivables based on their underlying risk characteristics. The classes within the consumer portfolio segment are unsecured consumer, secured consumer and residential mortgages. The classes within the commercial portfolio segment are commercial and industrial, commercial real estate, and equipment finance.

The ACL is measured on a collective basis when loans share similar risk characteristics. Relevant risk characteristics for the consumer portfolio include product type, risk rating, loan term, and monthly vintage. Relevant risk characteristics for the commercial portfolio include product type and risk rating. Loans measured on a collective basis generally have an ACL comprised of a quantitative, or modeled, component that is supplemented by a framework of qualitative factors, as discussed below.

The Company will continue to monitor its loan pools on an ongoing basis and adjust accordingly as the risk characteristics of the financial assets may change over time. If a given financial asset does not share similar risk characteristics with other financial assets, the Company shall measure expected credit losses on an individual, rather than on a collective basis. Loans evaluated on an individual basis generally have an ACL that is measured in reference to any collateral securing the loan and/or expected cash flows which are specific to the borrower.

Allowance Calculation Methodology

The Company generally estimates expected credit losses over the contractual term of its loans and certain securities. The contractual term is adjusted for estimated prepayments when appropriate. The quantitative, or modeled, component of the ACL is primarily based on statistical models that use known or estimated data as of the balance sheet date and forecasted data over the reasonable and supportable period. Known and estimated data include current probability and timing of default, loss rate and recovery exposure at default, timing and amount of estimated prepayments, timing and amount of expected draws (for unfunded lending commitments), and relevant risk characteristics. Certain of the Company’s commercial portfolios have limited internal historical loss data and use external credit loss information, including historical charge-off and balance data for peer banking institutions.

The Company obtains historical and forecast macroeconomic information to inform its view of the long-term condition of the economy. Forward-looking macroeconomic factors considered in the Company’s consumer model include unemployment rate, unemployment insurance claims, gross domestic product (GDP), housing prices, and retail sales. Forward-looking macroeconomic factors are incorporated into the Company’s commercial model for a two-year reasonable and supportable economic forecast period followed by a one-year reversion period during which expected credit losses are expected to revert back on a straight-line basis to historical losses unadjusted for economic conditions. The reasonable and supportable economic forecast period and reversion methodology are accounting estimates which may change in future periods as a result of changes to the current macroeconomic environment.

The quantitative, or modeled, portion of ACL is estimated using a DCF approach. The Company’s statistical models, applied at the portfolio level to pools of loans with similar risk characteristics, produce expected cash flows, which are then discounted at the effective interest rate to derive net present value. The effective interest rate is calculated based on the periodic interest income received from the loan’s contractual cash flows and the net investment in the loan, which includes deferred origination fees and marketing costs, to provide a constant rate of return over the contractual loan term. This net present value is then compared to the amortized cost basis to derive the initial expected credit losses. Under the DCF approach, the provision for credit losses includes credit loss expense in subsequent periods relating to the discounting effect due to the passage of time after the initial recognition of ACL.

The Company also considers the need for qualitative adjustments to the modeled estimate of expected credit losses. For this purpose, the Company established a qualitative factor framework to periodically assess qualitative
adjustments to address certain identified elements that are not directly captured by the statistically modeled expected credit loss. The Company also obtains forecast macroeconomic information to inform its view of the long-term condition of the economy. These factors may include the impact of the non-modeled macroeconomic outlook, forecast unemployment rate and insurance claims, risk rating downgrades, changes in credit policies, problem loan trends, identification of new risks not incorporated into the modeling framework, credit concentrations, changes in underwriting and other external factors.

Zero Credit Loss Expectation Exception

The Company has a zero loss expectation when the loans and AFS securities, or portions thereof, are issued or guaranteed by certain U.S. government entities or agencies, as those entities or agencies have a long history of no defaults and the highest credit ratings issued by rating agencies. Loans held for investment and AFS securities which meet this criterion do not have an ACL.

Reserve for Unfunded Lending Commitments

The ACL includes an estimate for expected credit losses on off-balance sheet commitments to extend credit and unused lines of credit. The Company estimates these expected credit losses for the unfunded portion of the commitments that are not unconditionally cancellable depending on the likelihood that funding will occur. The reserve for unfunded lending commitments is reported in “Other liabilities” on the Balance Sheet.

Individually Assessed Loans

Loans that do not share similar risk characteristics with other financial assets, including collateral-dependent loans, are individually assessed for purposes of measuring expected credit losses using the DCF approach.

For loans that are determined to be collateral dependent, the ACL is determined based on the fair value of the collateral. Loans are considered collateral dependent when the borrower is experiencing financial difficulty and repayment of the loan is expected to be substantially satisfied through sale or operation of the collateral. For such loans, the ACL is calculated as the difference between the amortized cost basis and the fair value of the underlying collateral less costs to sell, if applicable.

Charge-Offs

Charge-offs are recorded when the Company determines that a loan balance is uncollectible or a loss-confirming event has occurred. Loss confirming events usually involve the receipt of specific adverse information about the borrower and may include borrower delinquency status, bankruptcy, foreclosure, or receipt of an asset valuation indicating a shortfall between the value of the collateral and the book value of the loan when that collateral asset is the sole source of repayment. A full or partial charge-off reduces the amortized cost basis of the loan and the related ACL. Unsecured personal loans are generally charged-off when a borrower is contractually 120 days past due. Exceptions include accounts in bankruptcy or accounts of deceased borrowers which are then generally charged-off within 60 or 30 days from receipt of notification, respectively.
Servicing Assets
Servicing Assets

Servicing assets are capitalized as separate assets when loans are sold and servicing is retained. The Company records servicing assets at their estimated fair values. Servicing asset fair value is based on the excess of the contractual servicing fee over an estimated market servicing rate. When servicing assets are recognized from the sale of loans originated by the Company, the fair value of the servicing asset is included as a component of the gain or loss on the loan sale and reported within “Marketplace revenue” on the Income Statement. Subsequent changes in
fair value are reported within “Servicing fees” in “Marketplace revenue” during the period in which the changes occur. Servicing assets are reported in “Other assets” on the Balance Sheet.
Fair Value of Measurements
Fair Value Measurements

Fair value is defined as the price that would be received to sell a financial asset or paid to transfer a financial liability in an orderly transaction between market participants at the measurement date. Fair value is based on an exit price notion that maximizes the use of observable inputs and minimizes the use of unobservable inputs. Certain of the Company’s assets and liabilities are recorded at fair value and measured on either a recurring or nonrecurring basis. Assets and liabilities that are recorded at fair value on a recurring basis require a fair value measurement at each reporting period.

The fair value hierarchy includes a three-level hierarchy that assigns the highest priority to unadjusted quoted prices in active markets and the lowest priority to unobservable inputs.
Level 1Quoted market prices in active markets for identical assets or liabilities.
Level 2Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly.
Level 3Unobservable inputs.

Unobservable inputs require greater judgment in measuring fair value. In instances where there is limited or no observable market data, fair value measurements for assets and liabilities are based primarily upon the Company’s own estimates, and the measurements reflect information and assumptions that management believes a market participant would use in pricing the asset or liability.
Derivative Instruments and Hedging Activities
Derivative Instruments and Hedging Activities

The Company reports the fair value of its derivative instruments on a gross basis, as either “Other assets” or “Other liabilities” on the Balance Sheet. Changes in fair value of the derivative instruments are recognized in “Net fair value adjustments” within “Marketplace revenue” on the Income Statement.

For derivative instruments that qualify as accounting hedges, the Company designates the hedging instrument based on the exposure being hedged. The Company’s existing hedging instruments are designated as fair value hedges under the portfolio layer method, whereby changes in the fair value of the hedging instrument are substantially offset by changes in the fair value of the hedged item, which are recognized within interest income on the Income Statement. Interest payments made and/or received related to these derivative instruments are presented within the “Operating activities” section on the Statements of Cash Flows.

To qualify for hedge accounting, the derivatives and related hedged items must be designated as a hedge at inception of the hedge relationship. In addition, a derivative must be highly effective at reducing the risk associated with the exposure being hedged. For accounting hedge relationships, the Company formally assesses, both at the inception of the hedge and on an ongoing basis, if the derivatives are highly effective in offsetting designated changes in the fair value of the hedged item. The Company assesses effectiveness using a statistical regression analysis. Effectiveness may be assessed qualitatively where the critical terms of the derivative and hedged item match.
Property, Equipment and Software, Net
Property, Equipment and Software, Net

Property, equipment and software are carried at cost less accumulated depreciation and amortization. The Company uses the straight-line method of depreciation and amortization. The office building acquired in April 2025 is
depreciated over its estimated useful life of 39 years, and the related building improvements are depreciated over their respective estimated useful lives. Tenant and leasehold improvements are amortized over the shorter of the lease term or the estimated useful life. Estimated useful lives range from three years to seven years for furniture and fixtures, computer equipment, and software.

Internally-developed software is capitalized when preliminary development efforts are successfully completed and it is probable that the project will be completed, and the software will be used as intended. Capitalized costs consist of salaries and compensation costs for employees, fees paid to third-party consultants who are directly involved in development efforts, and costs incurred for upgrades and enhancements to add functionality of the software. Other costs are expensed as incurred.

The Company evaluates impairments of its property, equipment and software whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If the asset is not recoverable, measurement of an impairment loss is based on the fair value of the asset. When an impairment loss is recognized, the carrying amount of the asset is reduced to its estimated fair value.
Lessor Accounting – Operating Leases
Lessor Accounting Operating Leases

The Company leases space in its office building to third-party tenants under operating lease agreements. The Company earns rental income from such leases which is recorded within “Other non-interest income” on the Income Statement. Rental income is comprised of (i) a lease component, which includes fixed lease payments, recognized on a straight-line basis over the non-cancelable lease term, and (ii) a nonlease component, which includes variable lease payments, such as operating expense reimbursements, recognized in the period incurred. The Company has elected the lessor practical expedient under Accounting Standards Codification (ASC) 842, Leases, to account for the lease component and nonlease component associated with each lease as a single component.
Goodwill and Other Intangible Assets
Goodwill and Other Intangible Assets

Goodwill is recorded when the purchase price of an acquired business exceeds the fair value of the net assets acquired. Goodwill is assigned to the Company’s reporting units at the acquisition date according to the expected economic benefits that the acquired business will provide to the reporting unit. A reporting unit is a business operating segment or a component of a business operating segment. The Company identifies its reporting units based on how the operating segments and reporting units are managed. Accordingly, the Company allocated goodwill to the LC Bank operating segment.

Goodwill is tested for impairment annually or more frequently in certain circumstances. The Company’s annual impairment testing is performed in the fourth quarter of each calendar year. Impairment exists when the carrying value of goodwill exceeds its estimated fair value. Adverse changes in impairment indicators such as lower than forecast financial performance, increased competition, increased regulatory oversight, or unplanned changes in operations could result in impairment.

The Company can elect to either qualitatively assess goodwill for impairment, or bypass the qualitative test and proceed directly to a quantitative test. If the Company performs a qualitative assessment of goodwill to test for impairment and concludes it is more likely than not that the estimated fair value of a reporting unit is greater than its carrying value, a quantitative test is not required. However, if the Company determines it is more likely than not that a reporting unit’s fair value is less than its carrying amount, a quantitative assessment is performed to determine if goodwill impairment exists. Under the quantitative impairment assessment, the fair values of the Company’s reporting units are determined using a combination of income and market-based approaches.

Other intangible assets with determinable lives are recorded at their fair value upon completion of a business acquisition or certain other transactions, and generally represent the value of customer contracts or relationships.
Such assets are amortized over their useful lives in a manner that best reflects their economic benefit, which may include straight-line or accelerated methods of amortization. Other intangible assets are reviewed for impairment quarterly and when events or changes in circumstances indicate that their carrying amount may not be recoverable. The Company does not have indefinite-lived intangible assets other than goodwill. Intangible assets are reported in “Other assets” on the Balance Sheet.
Loss Contingencies
Loss Contingencies

Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities in “Other liabilities” on the Balance Sheet. Associated legal expense is recorded in “Other non-interest expense” on the Income Statement. Such liabilities and associated expenses are recorded when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. The Company will also disclose a range of exposure to incremental loss when such amounts can be estimated and are reasonably possible to occur in future periods. In estimating the Company’s exposure to loss contingencies, if an amount within the estimated range of loss is the best estimate, that amount will be accrued. However, if there is no amount within the estimated range of loss that is the best estimate, the Company will accrue the minimum amount within the range, and disclose the amount up to the high end of the range as an exposure to incremental loss, if such amount is considered reasonably possible. Such estimates are based on the best information available at the time. As additional information becomes available, the Company reassesses the potential liability and records an adjustment to its estimate in the period in which the adjustment is probable and an amount or range can be reasonably estimated. The determination of an expected contingent liability and associated litigation expense requires the Company to make assumptions related to the outcome of these matters. Due to the inherent uncertainties of loss contingencies, the Company’s estimates may be different than the actual outcomes. Legal fees, including legal fees associated with loss contingencies, are recognized as incurred and included in “Professional services” expense on the Income Statement.
Stock-based Compensation
Stock-based Compensation

Stock-based compensation includes expense primarily associated with restricted stock units (RSUs) and performance-based restricted stock units (PBRSUs). Stock-based compensation expense is based on the grant date fair value of the award. The cost is generally recognized over the vesting period on a straight-line basis. Forfeitures are recognized as incurred.
Share Repurchases
Share Repurchases

Shares repurchased in the open market are retired upon repurchase. Accordingly, the Company reduces common stock by the par value of the retired shares, with the excess of the repurchase price over par value recorded as a reduction to additional paid-in capital.
Income Taxes
Income Taxes

The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

The Company recognizes deferred tax assets to the extent that it believes these assets are more likely than not to be realized. In making such a determination, the Company considers the available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not expected to be realized. If the Company determines that it is
able to realize its deferred tax assets in the future in excess of the net recorded amount, the Company decreases the deferred tax asset valuation allowance, which reduces the provision for income taxes.

Uncertain tax positions are recognized only when the Company believes it is more likely than not that the tax position will be upheld on examination by the taxing authorities based on the merits of the position. The Company recognizes interest and penalties, if any, related to uncertain tax positions in “Income tax (expense) benefit” on the Income Statement.
Earnings Per Share
Earnings Per Share

Basic earnings per share (EPS) attributable to common stockholders is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares outstanding during the period, adjusted for the effects of dilutive issuances of shares of common stock, which predominantly include incremental shares issued for outstanding RSUs and PBRSUs. PBRSUs are included in dilutive shares to the extent the pre-established performance targets have been or are estimated to be satisfied as of the reporting date. The dilutive potential common shares are computed using the treasury stock method. The effects of the common shares outstanding are excluded from the computation of diluted EPS in periods in which the effect would be antidilutive.
Transfers of Financial Assets
Transfers of Financial Assets

The Company accounts for transfers of financial assets as sales when it has surrendered control over the transferred assets. Control is generally considered to have been surrendered when the transferred assets have been legally isolated from the Company, the transferee has the right to pledge or exchange the assets without any significant constraints, and the Company has not entered into a repurchase agreement, does not hold unconditional call options and has not written put options on the transferred assets. In assessing whether control has been surrendered, the Company considers whether the transferee would be a consolidated affiliate and the impact of all arrangements or agreements made contemporaneously with, or in contemplation of the transfer, even if they were not entered into at the time of transfer. The Company measures gain or loss on sale of financial assets as the net proceeds received on the sale less the carrying amount of the loans sold. The net proceeds of the sale represent the fair value of any assets obtained or liabilities incurred as part of the transaction, including, but not limited to servicing assets, retained securities, and recourse obligations.

Transfers of financial assets that do not qualify for sale accounting would be reported as secured borrowings. Accordingly, the related assets would remain on the Company’s Balance Sheet and continue to be reported and accounted for as if the transfer had not occurred. Cash proceeds from these transfers are reported as liabilities, with related interest expense recognized over the life of the related assets.
Adoption of New Accounting Standards and New Accounting Standards Net Yet Adopted
Adoption of New Accounting Standards

The Company adopted the following new accounting standards during the year ended December 31, 2025:

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) – Improvements to Income Tax Disclosures, which improves income tax disclosure requirements, primarily through enhanced disclosures surrounding rate reconciliation and income taxes paid. The Company adopted this ASU for the full year ended December 31, 2025, on a retrospective basis. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

New Accounting Standards Not Yet Adopted

In December 2025, the FASB issued ASU 2025-12, Codification Improvements, which makes incremental improvements to GAAP. The updates cover a broad range of topics arising from technical corrections, unintended applications of the codification, and other minor improvements. The new standard is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods within those annual reporting periods. The standard can be applied prospectively or retrospectively on a topic by topic basis. Early adoption is also permitted on a topic by topic basis. The Company is evaluating the impact of this ASU but does not expect it to be material.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 27) - Narrow-Scope Improvements, which improves the navigability of the required interim disclosures and clarify when the guidance is applicable. The amendments also provide guidance on what disclosures are required during the interim reporting periods. Additionally, the amendments also includes a disclosure principle that requires entities to disclose events since the end of the last reporting period that have a material impact. The amendments of this standard are effective for interim reporting periods beginning after December 15, 2027. The amendments can be applied either prospectively or retrospectively. Early adoption is also permitted. The Company is evaluating the impact of this ASU but does not expect it to be material.

In September 2025, the FASB issued ASU 2025-06, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which modernizes the guidance to reflect the software development approaches currently used. Specifically, the ASU eliminates accounting consideration of software project development stages and enhances the guidance around the “probable-to-complete” threshold. The new standard is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods. The amendments of this standard can be applied retrospectively, prospectively or on a modified prospective basis. Early adoption is also permitted. The Company is evaluating the impact of this ASU but does not expect it to be material.

In November 2024, the FASB issued ASU 2024-03, Income Statement (Topic 220) – Reporting Comprehensive Income – Expense Disaggregation Disclosures, which improves income statement expense disclosure requirements, primarily through disaggregated disclosures of certain expense captions into specified categories within the footnotes to the financial statements. The new standard is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods within annual reporting periods beginning after December 15, 2027. The amendments of this standard should be applied prospectively, with retrospective application permitted. Early adoption is also permitted. The Company is evaluating the impact of this ASU but does not expect it to be material.
Revenue Recognition
Marketplace revenue consists of (i) origination fees, (ii) servicing fees, (iii) gain on sales of loans and (iv) net fair value adjustments, as described below.

Origination Fees: Fees charged to borrowers in connection with the origination of loans that are held for sale.

Servicing Fees: The Company receives servicing fees to compensate it for servicing loans on behalf of marketplace investors, including managing payments from borrowers and remittances to those investors. The amount of servicing fee revenue earned is predominantly affected by the servicing rates paid by investors and the outstanding principal balance of loans serviced for investors. Servicing fee revenue related to loans sold also includes the associated change in the fair value of servicing assets.

Gain on Sales of Loans: In connection with loan sales to marketplace investors, the Company capitalizes the initial fair value of servicing rights. A gain or loss is recorded based on the level to which the contractual servicing fee is above or below an estimated market rate of servicing at the time of sale. Additionally, the Company recognizes transaction costs, if any, as a loss on sale of loans.

Net Fair Value Adjustments: The Company records adjustments to the carrying value of loans, for which it has elected to account for under the fair value option, to reflect their fair value. These adjustments include gains or losses from sale prices in excess of or less than the loan principal amount sold and realized net charge-offs. In addition, as loans are held on the Balance Sheet, incremental fair value adjustments on the loans are recorded in “Net fair value adjustments” within “Marketplace revenue,” whereas the associated interest income is recorded within “Net interest income.”
v3.25.4
Marketplace Revenue (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of Components of Marketplace Revenue
The following table presents components of marketplace revenue for the periods presented:
Year Ended December 31,202520242023
Origination fees$372,815 $283,420 $279,146 
Servicing fees58,988 64,933 98,613 
Gain on sales of loans59,087 49,097 47,839 
Net fair value adjustments(134,946)(154,659)(134,114)
Total marketplace revenue$355,944 $242,791 $291,484 
v3.25.4
Earnings Per Share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Computation of Basic and Diluted EPS
The following table details the computation of the Company’s basic and diluted EPS:
Year Ended December 31,202520242023
Basic EPS:
Net income
$135,677 $51,330 $38,939 
Weighted-average common shares – Basic114,605,220 111,731,523 108,466,179 
Basic EPS$1.18 $0.46 $0.36 
Diluted EPS:
Net income
$135,677 $51,330 $38,939 
Weighted-average common shares – Diluted117,233,815 113,122,859 108,468,857 
Diluted EPS$1.16 $0.45 $0.36 
v3.25.4
Securities Available for Sale (Tables)
12 Months Ended
Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]  
Schedule of Amortized Cost, Gross Unrealized Gains and Losses, and Fair Value of AFS Securities
The amortized cost, gross unrealized gains and losses, and fair value of AFS securities were as follows:
December 31, 2025Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Allowance
for Credit Losses
Fair
Value
Senior asset-backed securities related to Structured Program transactions (1)
$3,065,885 $26,525 $— $— $3,092,410 
U.S. agency residential mortgage-backed securities267,853 504 (32,296)— 236,061 
Other asset-backed securities related to Structured Program transactions (2)
224,802 28 (1,367)(4,093)219,370 
U.S. agency securities84,464 — (10,602)— 73,862 
Mortgage-backed securities60,423 135 (4,961)— 55,597 
Municipal securities3,215 — (609)— 2,606 
Other securities
27,138 45 (380)— 26,803 
Total securities available for sale
$3,733,780 $27,237 $(50,215)$(4,093)$3,706,709 
December 31, 2024Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Allowance
for Credit Losses
Fair
Value
Senior asset-backed securities related to Structured Program transactions (1)
$2,870,071 $30,398 $(645)$— $2,899,824 
U.S. agency residential mortgage-backed securities270,120 48 (43,243)— 226,925 
Other asset-backed securities related to Structured Program transactions (2)
174,132 — (657)(3,527)169,948 
U.S. agency securities90,459 — (14,513)— 75,946 
Mortgage-backed securities62,882 (6,216)— 56,674 
Municipal securities3,236 — (697)— 2,539 
Other securities
21,364 15 (587)— 20,792 
Total securities available for sale
$3,492,264 $30,469 $(66,558)$(3,527)$3,452,648 
(1)    Excludes a $0.7 million and $(2.2) million cumulative basis adjustment for securities designated in active fair value hedge relationships at December 31, 2025 and 2024, respectively. See “Note 8. Derivative Instruments and Hedging Activities” for additional information.
(2)    As of December 31, 2025 and 2024, $200.0 million and $169.9 million, respectively, of the other asset-backed securities related to Structured Program transactions at fair value are subject to restrictions on transfer pursuant to the Company’s obligations as a “sponsor” under the U.S. Risk Retention Rules.
Schedule of AFS Securities with Unrealized Losses, Aggregated by Period of Continuous Unrealized Loss
A summary of AFS securities with unrealized losses, aggregated by period of continuous unrealized loss, is as follows:
Less than
12 months
12 months
or longer
Total
December 31, 2025Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
U.S. agency residential mortgage-backed securities$20,017 $(266)$181,150 $(32,030)$201,167 $(32,296)
Other asset-backed securities related to Structured Program transactions
95,494 (1,034)23,719 (333)119,213 (1,367)
U.S. agency securities— — 73,862 (10,602)73,862 (10,602)
Mortgage-backed securities
1,874 (5)36,167 (4,956)38,041 (4,961)
Municipal securities— — 2,606 (609)2,606 (609)
Other securities
1,610 (10)9,544 (370)11,154 (380)
Total securities with unrealized losses$118,995 $(1,315)$327,048 $(48,900)$446,043 $(50,215)
Less than
12 months
12 months
or longer
Total
December 31, 2024Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Senior asset-backed securities related to Structured Program transactions$334,564 $(645)$— $— $334,564 $(645)
U.S. agency residential mortgage-backed securities34,168 (782)185,405 (42,461)219,573 (43,243)
Other asset-backed securities related to Structured Program transactions
72,251 (657)— — 72,251 (657)
U.S. agency securities— — 75,946 (14,513)75,946 (14,513)
Mortgage-backed securities
21,970 (316)32,298 (5,900)54,268 (6,216)
Municipal securities— — 2,539 (697)2,539 (697)
Other securities
1,638 (4)11,668 (583)13,306 (587)
Total securities with unrealized losses$464,591 $(2,404)$307,856 $(64,154)$772,447 $(66,558)
Schedule of Activity in the Allowance for Credit Losses for AFS Securities, by Security Type
The following table presents the activity in the allowance for credit losses for AFS securities, by security type:
Year Ended December 31,20252024
Other asset-backed securities related to Structured Program transactions:
Allowance for credit losses, beginning of period
$3,527 $— 
Credit loss expense for securities available for sale566 3,527 
Allowance for credit losses, end of period
$4,093 $3,527 
Schedule of Contractual Maturities of AFS Securities
The contractual maturities of AFS securities were as follows:
December 31, 2025Amortized CostFair Value
Weighted-
average
Yield (1)
Due after 1 year through 5 years:
Senior asset-backed securities related to Structured Program transactions$3,065,885 $3,092,410 
Other asset-backed securities related to Structured Program transactions224,802 219,370 
U.S. agency securities4,849 4,787 
Mortgage-backed securities
2,552 2,403 
Municipal securities458 429 
U.S. agency residential mortgage-backed securities
127 121 
Other securities
10,136 10,137 
Total due after 1 year through 5 years3,308,809 3,329,657 6.66 %
Due after 5 years through 10 years:
U.S. agency securities35,472 31,970 
U.S. agency residential mortgage-backed securities2,751 2,669 
Mortgage-backed securities
880 779 
Municipal securities154 142 
Other securities
9,666 9,674 
Total due after 5 years through 10 years48,923 45,234 3.62 %
Due after 10 years:
U.S. agency residential mortgage-backed securities264,975 233,271 
Mortgage-backed securities
56,991 52,415 
U.S. agency securities44,143 37,105 
Municipal securities2,603 2,035 
Other securities
7,336 6,992 
Total due after 10 years376,048 331,818 3.09 %
Total securities available for sale$3,733,780 $3,706,709 6.24 %
(1)    The weighted-average yield is computed using the average month-end amortized cost during the year ended December 31, 2025.
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Loans and Leases Held for Investment at Amortized Cost and Components of the Allowance for Loan and Lease Losses and Components of Portfolio Segment Receivables The following table presents the components of each portfolio segment by class of financing receivable:
December 31, 2025December 31, 2024
Unsecured personal$3,191,430 $3,106,472 
Residential mortgages151,073 172,711 
Secured consumer261,045 230,232 
Total consumer loans held for investment3,603,548 3,509,415 
Equipment finance (1)
39,757 64,232 
Commercial real estate (2)
472,489 373,785 
Commercial and industrial
157,018 178,386 
Total commercial loans and leases held for investment669,264 616,403 
Total loans and leases held for investment4,272,812 4,125,818 
Allowance for loan and lease losses
(275,743)(236,734)
Loans and leases held for investment, net (2)
$3,997,069 $3,889,084 
(1)    Comprised of sales-type leases for equipment. See “Note 17. Leases” for additional information.
(2)    Includes $286.8 million and $160.1 million in loans originated through the Small Business Association (SBA) as of December 31, 2025 and 2024, respectively.

The following table presents the components of the ALLL:
December 31, 2025December 31, 2024
Gross allowance for loan and lease losses (1)
$312,667 $285,686 
Recovery asset value (2)
(36,924)(48,952)
Allowance for loan and lease losses$275,743 $236,734 
(1)    Represents the allowance for future estimated net charge-offs on existing portfolio balances.
(2)    Represents the negative allowance for expected recoveries of amounts previously charged-off.
December 31, 2025ConsumerCommercialTotal
Loans and leases held for investment$3,603,548 $669,264 $4,272,812 
Allowance for loan and lease losses$258,811 $16,932 $275,743 
Allowance ratio (1)
7.2 %2.5 %6.5 %
Gross allowance for loan and lease losses$295,735 $16,932 $312,667 
Gross allowance ratio (1)
8.2 %2.5 %7.3 %
December 31, 2024ConsumerCommercialTotal
Loans and leases held for investment
$3,509,415 $616,403 $4,125,818 
Allowance for loan and lease losses
$212,598 $24,136 $236,734 
Allowance ratio (1)
6.1 %3.9 %5.7 %
Gross allowance for loan and lease losses
$261,550 $24,136 $285,686 
Gross allowance ratio (1)
7.5 %3.9 %6.9 %
(1)    Calculated as ALLL or gross ALLL, where applicable, to the corresponding portfolio segment balance of loans and leases held for investment at amortized cost.
The following table summarizes the aggregate fair value of the Company’s HFS loans, as well as the amount that was 90 days or more past due:
December 31, 2025December 31, 2024
Total 90 or more
 days past due
Total 90 or more
 days past due
Aggregate unpaid principal balance$1,795,818 $3,931 $657,984 $3,719 
Cumulative fair value adjustments(33,422)(3,176)(21,632)(3,012)
Fair value of loans held for sale$1,762,396 $755 $636,352 $707 
The following table summarizes the aggregate fair value of the Company’s HFI loans at fair value, as well as the amount that was 90 days or more past due:
December 31, 2025December 31, 2024
Total 90 or more
 days past due
Total 90 or more
 days past due
Aggregate unpaid principal balance$495,649 $5,177 $1,097,511 $14,616 
Cumulative fair value adjustments(22,335)(4,183)(69,713)(11,836)
Fair value of loans held for investment$473,314 $994 $1,027,798 $2,780 
Schedule of Activity in the ACL by Portfolio Segment
The activity in the ACL by portfolio segment was as follows:
Year Ended December 31,
202520242023
ConsumerCommercialTotalConsumerCommercialTotalConsumerCommercialTotal
Allowance for loan and lease losses:
Beginning of period
$212,598 $24,136 $236,734 $298,061 $12,326 $310,387 $312,489 $15,363 $327,852 
Credit loss expense (benefit)
190,031 897 190,928 160,581 14,849 175,430 244,518 (948)243,570 
Charge-offs (1)
(209,742)(9,132)(218,874)(299,159)(4,434)(303,593)(278,105)(3,002)(281,107)
Recoveries65,924 1,031 66,955 53,115 1,395 54,510 19,159 913 20,072 
End of period
$258,811 $16,932 $275,743 $212,598 $24,136 $236,734 $298,061 $12,326 $310,387 
Reserve for unfunded lending commitments:
Beginning of period
$— $1,183 $1,183 $— $1,873 $1,873 $18 $1,860 $1,878 
Credit loss (benefit) expense
— (174)(174)— (690)(690)(18)13 (5)
End of period (2)
$— $1,009 $1,009 $— $1,183 $1,183 $— $1,873 $1,873 
(1)    Includes an $8.0 million charge-off recorded in the first quarter of 2025 related to one office loan within the Company’s Commercial Real Estate portfolio, which was fully reserved for in prior periods.
(2)    Relates to $52.0 million, $105.0 million and $78.1 million of unfunded commitments as of December 31, 2025, 2024 and 2023, respectively.
Schedule of Charge-Offs by Origination Year and Consumer Lending Credit Quality Indicators and Commercial Lending Credit Quality Indicators
The following table presents charge-offs by origination year for the year ended December 31, 2025:
Gross Charge-Offs by Origination Year
20252024202320222021PriorTotal
Unsecured personal (1)
$17,391 $55,604 $61,022 $59,685 $13,737 $— $207,439 
Residential mortgages— — — — — — — 
Secured consumer148 409 1,029 553 164 — 2,303 
Total consumer loans held for investment17,539 56,013 62,051 60,238 13,901 — 209,742 
Equipment finance — — — — — — 
Commercial real estate — — — — 8,597 8,597 
Commercial and industrial— 172 — 330 33 — 535 
Total commercial loans and leases held for investment— 172 — 330 33 8,597 9,132 
Total loans and leases held for investment$17,539 $56,185 $62,051 $60,568 $13,934 $8,597 $218,874 
(1)    Unsecured personal loans are generally charged-off when a borrower is contractually 120 days past due.
The following tables present the classes of financing receivables within the consumer portfolio segment by credit quality indicator based on delinquency status and origination year:
December 31, 2025 Term Loans and Leases by Origination Year
20252024202320222021PriorTotal
Unsecured personal
Current $1,741,108 $740,483 $326,147 $283,513 $39,605 $— $3,130,856 
30-59 days past due 9,084 5,680 3,533 3,591 603 — 22,491 
60-89 days past due 6,500 5,447 2,887 3,051 665 — 18,550 
90 or more days past due 4,862 6,049 3,105 3,223 697 — 17,936 
Total unsecured personal (1)
1,761,554 757,659 335,672 293,378 41,570 — 3,189,833 
Residential mortgages
Current — — — 40,931 50,129 59,039 150,099 
30-59 days past due — — — — — — — 
60-89 days past due — — — — — 888 888 
90 or more days past due — — — — — 86 86 
Total residential mortgages — — — 40,931 50,129 60,013 151,073 
Secured consumer
Current134,255 47,453 42,332 26,961 3,769 2,278 257,048 
30-59 days past due778 261 816 941 210 — 3,006 
60-89 days past due131 128 109 177 51 — 596 
90 or more days past due78 31 133 153 — — 395 
Total secured consumer135,242 47,873 43,390 28,232 4,030 2,278 261,045 
Total consumer loans held for investment$1,896,796 $805,532 $379,062 $362,541 $95,729 $62,291 $3,601,951 
(1)    Excludes cumulative basis adjustment for loans designated in fair value hedges under the portfolio layer method. As of December 31, 2025, the basis adjustment totaled $1.6 million and represents an increase to the amortized cost of the hedged loans. See “Note 8. Derivative Instruments and Hedging Activities” for additional information.
December 31, 2024 Term Loans and Leases by Origination Year
20242023202220212020PriorTotal
Unsecured personal
Current $1,347,685 $787,936 $762,223 $142,546 $— $— $3,040,390 
30-59 days past due 4,981 7,344 8,952 2,253 — — 23,530 
60-89 days past due 2,448 6,933 7,920 1,992 — — 19,293 
90 or more days past due 2,364 7,920 8,853 2,250 — — 21,387 
Total unsecured personal (1)
1,357,478 810,133 787,948 149,041 — — 3,104,600 
Residential mortgages
Current — — 45,828 52,679 28,176 45,789 172,472 
30-59 days past due — — — — — 151 151 
60-89 days past due — — — — — 88 88 
90 or more days past due — — — — — — — 
Total residential mortgages — — 45,828 52,679 28,176 46,028 172,711 
Secured consumer
Current79,161 78,081 56,766 10,573 — 2,372 226,953 
30-59 days past due98 824 1,199 221 — — 2,342 
60-89 days past due11 147 338 104 — — 600 
90 or more days past due36 157 99 45 — — 337 
Total secured consumer79,306 79,209 58,402 10,943 — 2,372 230,232 
Total consumer loans held for investment$1,436,784 $889,342 $892,178 $212,663 $28,176 $48,400 $3,507,543 
(1)    Excludes cumulative basis adjustment for loans designated in fair value hedges under the portfolio layer method. As of December 31, 2024, the basis adjustment totaled $1.9 million and represents an increase to the amortized cost of the hedged loans. See “Note 8. Derivative Instruments and Hedging Activities” for additional information.
The following tables present the classes of financing receivables within the commercial portfolio segment by risk rating and origination year:
December 31, 2025 Term Loans and Leases by Origination Year
20252024202320222021PriorTotal
Guaranteed Amount (1)
Equipment finance
Pass $— $— $— $21,283 $1,990 $9,762 $33,035 $— 
Special mention— — — 2,587 227 — 2,814 — 
Substandard — — — — 3,212 — 3,212 — 
Doubtful — — — 696 — — 696 — 
Loss— — — — — — — — 
Total equipment finance— — — 24,566 5,429 9,762 39,757 — 
Commercial real estate
Pass 95,736 36,356 63,750 94,771 32,452 121,231 444,296 30,959 
Special mention— — — — — 6,088 6,088 — 
Substandard — — — 428 8,433 11,370 20,231 7,005 
Doubtful — — — — — 61 61 — 
Loss— — — 1,121 271 421 1,813 1,543 
Total commercial real estate95,736 36,356 63,750 96,320 41,156 139,171 472,489 39,507 
Commercial and industrial
Pass 21,987 28,942 16,580 18,108 19,441 7,879 112,937 75,216 
Special mention— — — 8,535 2,959 67 11,561 9,264 
Substandard — 1,438 8,275 5,153 3,126 3,010 21,002 13,790 
Doubtful — — — 3,456 1,348 511 5,315 4,353 
Loss— 751 1,766 3,686 — — 6,203 6,203 
Total commercial and industrial
21,987 31,131 26,621 38,938 26,874 11,467 157,018 108,826 
Total commercial loans and leases held for investment$117,723 $67,487 $90,371 $159,824 $73,459 $160,400 $669,264 $148,333 
(1)    Represents loan balances guaranteed by the SBA.
December 31, 2024 Term Loans and Leases by Origination Year
20242023202220212020PriorTotal
Guaranteed Amount (1)
Equipment finance
Pass $— $1,519 $32,544 $7,790 $9,101 $6,643 $57,597 $— 
Special mention— — 335 602 — — 937 — 
Substandard — — 776 4,922 — — 5,698 — 
Doubtful — — — — — — — — 
Loss— — — — — — — — 
Total equipment finance— 1,519 33,655 13,314 9,101 6,643 64,232 — 
Commercial real estate
Pass 22,847 67,692 89,903 21,174 27,947 106,060 335,623 31,499 
Special mention— — — — 252 6,276 6,528 — 
Substandard — — 2,430 8,441 7,987 10,791 29,649 8,940 
Doubtful — — — — — — — — 
Loss— — 1,121 271 — 593 1,985 1,543 
Total commercial real estate22,847 67,692 93,454 29,886 36,186 123,720 373,785 41,982 
Commercial and industrial
Pass 28,030 29,186 31,697 27,474 5,503 12,678 134,568 85,269 
Special mention635 — 5,165 2,652 76 — 8,528 7,065 
Substandard — 4,071 13,110 2,311 1,399 1,670 22,561 14,879 
Doubtful — — 3,279 1,477 506 285 5,547 4,671 
Loss282 2,094 4,224 568 — 14 7,182 7,182 
Total commercial and industrial
28,947 35,351 57,475 34,482 7,484 14,647 178,386 119,066 
Total commercial loans and leases held for investment$51,794 $104,562 $184,584 $77,682 $52,771 $145,010 $616,403 $161,048 
(1)    Represents loan balances guaranteed by the SBA.
Schedule of Analysis of the Past Due Loans and Leases HFI at Amortized Cost and Nonaccrual Loans and Leases
The following tables present an analysis of the past due loans and leases HFI at amortized cost within the commercial portfolio segment:
December 31, 202530-59
Days
60-89
Days
90 or More
Days
Total Days Past Due
Guaranteed Amount (1)
Equipment finance$696 $— $3,088 $3,784 $— 
Commercial real estate— — 11,182 11,182 8,231 
Commercial and industrial
1,540 1,878 20,074 23,492 14,930 
Total commercial loans and leases held for investment$2,236 $1,878 $34,344 $38,458 $23,161 
December 31, 202430-59
Days
60-89
Days
90 or More
Days
Total Days Past Due
Guaranteed Amount (1)
Equipment finance$67 $— $4,551 $4,618 $— 
Commercial real estate8,320 483 9,731 18,534 8,456 
Commercial and industrial
6,257 1,182 15,971 23,410 18,512 
Total commercial loans and leases held for investment$14,644 $1,665 $30,253 $46,562 $26,968 
(1)    Represents loan balances guaranteed by the SBA.
The following table presents nonaccrual loans and leases:
Year Ended December 31,20252024
Nonaccrual
Nonaccrual with no related ACL(1)
Nonaccrual
Nonaccrual with no related ACL(1)
Unsecured personal$17,936 $— $21,387 $— 
Residential mortgages431 431 295 295 
Secured consumer395 — 337 — 
Total nonaccrual consumer loans held for investment18,762 431 22,019 295 
Equipment finance3,088 — 4,516 — 
Commercial real estate11,253 5,799 18,280 5,345 
Commercial and industrial27,329 10,137 27,489 7,501 
Total nonaccrual commercial loans and leases held for investment (2)
41,670 15,936 50,285 12,846 
Total nonaccrual loans and leases held for investment$60,432 $16,367 $72,304 $13,141 
(1)    Subset of total nonaccrual loans and leases.
(2)    Includes $29.7 million and $31.2 million in loan balances guaranteed by the SBA as of December 31, 2025 and 2024, respectively.
Year Ended December 31,20252024
Nonaccrual
Nonaccrual Ratios (1)
Nonaccrual
Nonaccrual Ratios (1)
Total nonaccrual consumer loans held for investment$18,762 0.5 %$22,019 0.6 %
Total nonaccrual commercial loans and leases held for investment41,670 6.2 %50,285 8.2 %
Total nonaccrual loans and leases held for investment
$60,432 1.4 %$72,304 1.8 %
(1)    Calculated as the ratio of non-accruing loans and leases to loans and leases HFI at amortized cost.
Schedule of Loan Modifications and Amortized Cost of Loan Modifications The table below presents the amortized cost of loans that were modified during the periods presented, by modification type:
Year Ended December 31,202520242023
Short-term payment reduction$17,880 $26,421 $4,867 
Permanent loan modification5,985 5,874 3,659 
Debt settlement3,352 5,631 7,350 
Total loan modifications – unsecured personal loans$27,217 $37,926 $15,876 
% of unsecured personal loans at amortized cost as of period end0.9 %1.2 %0.4 %
The following table presents the delinquency status of the amortized cost of loan modifications as of the periods presented below that were modified during the preceding twelve months:
December 31, 2025December 31, 2024
Short-term Payment ReductionPermanent Loan ModificationDebt SettlementShort-term Payment ReductionPermanent Loan ModificationDebt Settlement
Unsecured personal loans
Current$14,750 $5,541 $47 $21,471 $5,285 $43 
30-59 days1,357 171 29 1,851 247 19 
60-89 days894 162 585 1,462 159 811 
90 or more days879 111 2,691 1,637 183 4,758 
Total loan modifications$17,880 $5,985 $3,352 $26,421 $5,874 $5,631 
Schedule of Total Amount of Charge-Offs for Loan Modifications The table below presents the total amount of charge-offs during the period for loan modifications that were entered into within the preceding twelve months of charge-off:
Year Ended December 31,202520242023
Short-term payment reduction$9,229 $7,945 $224 
Permanent loan modification1,542 2,136 308 
Debt settlement38,556 72,845 53,111 
Total loan modifications – unsecured personal loans$49,327 $82,926 $53,643 
v3.25.4
Structured Program Transactions and Variable Interest Entities (Tables)
12 Months Ended
Dec. 31, 2025
Transfers and Servicing [Abstract]  
Schedule of VIE Assets and Liabilities and Unconsolidated VIEs
The following table presents the classifications of assets and liabilities on the Company’s Balance Sheet for its transactions with unconsolidated VIEs:
December 31, 2025December 31, 2024
Assets
Securities available for sale at fair value$3,311,780 $3,069,771 
Other assets53,660 46,269 
Total assets$3,365,440 $3,116,040 
Liabilities
Other liabilities1,023 6,313 
Total liabilities$1,023 $6,313 
Total net assets (maximum loss exposure)$3,364,417 $3,109,727 
The following table summarizes activity related to unconsolidated VIEs where the transfers were accounted for as a sale on the Company’s financial statements:
December 31,202520242023
Fair value of consideration received:
Cash$1,094,285 $394,205 $172,397 
Net securities retained from Structured Program transactions
1,993,586 2,711,693 1,299,313 
Other assets, net
36,302 35,877 16,740 
Total consideration3,124,173 3,141,775 1,488,450 
Fair value of loans sold(3,090,986)(3,079,628)(1,474,077)
Sale of senior securities related to Structured Program transactions
— (30,000)— 
Deconsolidation of debt— 880 — 
Principal derecognized from loans securitized or sold
— (737)— 
Gain on sales of loans and securities (1)
$33,187 $32,290 $14,373 
Cash proceeds from continuing involvement:
Servicing and other administrative fees$38,300 $27,047 $5,475 
Interest received on securities retained from Structured Program transactions$203,138 $164,807 $22,786 
(1)    Consists primarily of servicing assets recognized at the time of loan sale, less any transaction costs, and excludes origination fees and fair value adjustments recognized prior to the sale.
v3.25.4
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis
The following tables present, by level within the fair value hierarchy, the Company’s assets and liabilities measured at fair value on a recurring basis:
December 31, 2025Level 1Level 2Level 3
Balance at Fair Value
Assets:
Loans held for sale at fair value$— $— $1,762,396 $1,762,396 
Loans held for investment at fair value— — 473,314 473,314 
Securities available for sale:
Senior asset-backed securities related to Structured Program transactions— — 3,092,410 3,092,410 
U.S. agency residential mortgage-backed securities— 236,061 — 236,061 
Other asset-backed securities related to Structured Program transactions— — 219,370 219,370 
U.S. agency securities— 73,862 — 73,862 
Mortgage-backed securities— 55,597 — 55,597 
Municipal securities— 2,606 — 2,606 
Other securities— 16,720 10,083 26,803 
Total securities available for sale— 384,846 3,321,863 3,706,709 
Servicing assets— — 65,167 65,167 
Other assets— 2,099 — 2,099 
Total assets$— $386,945 $5,622,740 $6,009,685 
Liabilities:
Other liabilities$— $3,918 $1,865 $5,783 
Total liabilities$— $3,918 $1,865 $5,783 
December 31, 2024Level 1Level 2Level 3Balance at Fair Value
Assets:
Loans held for sale at fair value$— $— $636,352 $636,352 
Loans held for investment at fair value
— — 1,027,798 1,027,798 
Securities available for sale:
Senior asset-backed securities related to Structured Program transactions— — 2,899,824 2,899,824 
U.S. agency residential mortgage-backed securities— 226,925 — 226,925 
Other asset-backed securities related to Structured Program transactions
— — 169,948 169,948 
U.S. agency securities— 75,946 — 75,946 
Mortgage-backed securities— 56,674 — 56,674 
Municipal securities— 2,539 — 2,539 
Other securities
— 20,792 — 20,792 
Total securities available for sale— 382,876 3,069,772 3,452,648 
Servicing assets— — 60,697 60,697 
Other assets— 5,820 — 5,820 
Total assets$— $388,696 $4,794,619 $5,183,315 
Liabilities:
Other liabilities$— $5,019 $11,799 $16,818 
Total liabilities$— $5,019 $11,799 $16,818 
Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement of Loans HFS, Loans HFI, Senior Asset-Backed Securities, Other Asset-Backed Securities and Servicing Assets
The following significant unobservable inputs were used in the fair value measurement of HFS loans:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (1)
MinimumMaximum
Weighted-Average (1)
Discount rate
6.6 %9.0 %7.1 %7.1 %11.9 %7.9 %
Annualized net credit loss rate
3.3 %16.0 %6.3 %1.8 %21.2 %5.4 %
Annualized prepayment rate
20.5 %26.0 %25.5 %15.0 %27.6 %20.4 %
(1)    The weighted-average rate is calculated using the principal balance of each loan pool with similar risk characteristics.
The following significant unobservable inputs were used in the fair value measurement of HFI loans (1):
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (2)
MinimumMaximum
Weighted-Average (2)
Discount rate6.5 %8.5 %7.0 %7.2 %21.8 %10.5 %
Annualized net credit loss rate
4.1 %19.1 %7.4 %3.0 %20.2 %6.6 %
Annualized prepayment rate
19.6 %21.1 %20.0 %15.6 %21.4 %19.3 %
(1)    The change in significant unobservable inputs from December 31, 2024 to December 31, 2025 was primarily driven by loan composition changes due to a loan portfolio purchase in the fourth quarter of 2025, along with a significant reduction in loan balances related to previous portfolio purchases with lower purchase prices which resulted in a higher discount rate.
(2)    The weighted-average rate is calculated using the principal balance of each loan pool with similar risk characteristics.
The following significant unobservable input, which includes credit spreads, was used in the fair value measurement of senior asset-backed securities related to Structured Program transactions:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average
MinimumMaximum
Weighted-Average
Discount rate5.0 %5.4 %5.2 %6.0 %6.0 %6.0 %
The following significant unobservable inputs were used in the fair value measurement of other asset-backed securities related to Structured Program transactions:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (1)
MinimumMaximum
Weighted-Average (1)
Discount rate6.6 %8.6 %6.9 %7.1 %11.0 %7.9 %
Annualized net credit loss rate
3.1 %6.2 %5.0 %3.4 %7.4 %5.0 %
Annualized prepayment rate
22.8 %27.4 %25.8 %18.7 %20.9 %20.5 %
(1)    The weighted-average rate is calculated using the principal balance of each security.
The following significant unobservable inputs were used in the fair value measurement for servicing assets related to loans sold to investors:
December 31, 2025December 31, 2024
MinimumMaximum
Weighted-Average (1)
MinimumMaximum
Weighted-Average (1)
Discount rate8.9 %16.2 %10.4 %8.7 %17.3 %10.8 %
Annualized net credit loss rate
3.3 %19.5 %6.5 %1.8 %21.2 %8.2 %
Annualized prepayment rate
19.9 %25.9 %24.6 %14.8 %27.5 %20.0 %
Market servicing rate (2)
0.58 %0.58 %0.58 %0.62 %0.62 %0.62 %
(1)    The weighted-average rate is calculated using the principal balance of each loan pool with similar risk characteristics.
(2)    The fees a willing market participant would require for the servicing of loans with similar characteristics as those in the Company’s serviced portfolio.
Schedule of Sensitivity of Loans HFS and Loans HFI at Fair Value to Adverse Changes in Key Assumptions
The sensitivity of HFS loans at fair value to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Loans held for sale at fair value$1,762,396 $636,352 
Expected remaining weighted-average life (in years)1.41.4
Discount rate:
100 basis point increase$(21,458)$(7,663)
200 basis point increase$(42,471)$(15,174)
Annualized net credit loss rate:
10% increase$(20,970)$(6,436)
20% increase$(41,766)$(12,937)
Annualized prepayment rate:
10% increase$(5,703)$(1,274)
20% increase$(10,546)$(2,444)
The sensitivity of HFI loans at fair value to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Loans held for investment at fair value$473,314 $1,027,798 
Expected remaining weighted-average life (in years)0.70.9
Discount rate:
100 basis point increase$(2,832)$(7,832)
200 basis point increase$(5,633)$(15,557)
Annualized net credit loss rate:
10% increase$(5,738)$(11,821)
20% increase$(13,161)$(25,428)
Annualized prepayment rate:
10% increase$(2,490)$(4,813)
20% increase$(4,979)$(9,854)
Schedule of Loans HFS, Loans HFI, Senior Asset-Backed Securities, Other Asset-Backed Securities and Servicing Assets at Fair Value Activity
The following table presents HFS loans at fair value activity:
Year Ended December 31,20252024
Fair value at beginning of period$636,352 $407,773 
Originations and purchases6,962,944 5,194,160 
Sales(5,272,927)(4,576,779)
Principal payments(420,262)(231,624)
Realized charge-offs, net of recoveries, recorded in earnings(26,993)(20,336)
Fair value adjustments recorded in earnings(116,718)(136,842)
Fair value at end of period$1,762,396 $636,352 
The following table presents HFI loans at fair value activity:
Year Ended December 31,20252024
Fair value at beginning of period
$1,027,798 $262,190 
Purchases138,055 1,396,223 
Principal payments(683,231)(618,472)
Interest income accretion and fair value adjustments recorded in earnings(9,308)(12,143)
Fair value at end of period$473,314 $1,027,798 
The following table presents senior asset-backed securities related to Structured Program transactions activity:
Year Ended December 31,20252024
Fair value at beginning of period$2,899,824 $1,176,403 
Additions1,839,092 2,558,003 
Sales
— (30,114)
Cash received(1,643,278)(823,331)
Change in unrealized gain(3,228)18,863 
Fair value at end of period$3,092,410 $2,899,824 
The following table presents other asset-backed securities related to Structured Program transactions activity:
Year Ended December 31,20252024
Fair value at beginning of period$169,948 $73,393 
Additions154,494 153,690 
Cash received(103,825)(53,219)
Credit loss expense for securities available for sale
(566)(3,217)
Change in unrealized loss(681)(699)
Fair value at end of period$219,370 $169,948 
The following table presents servicing assets activity:
Year Ended December 31,20252024
Fair value at beginning of period
$60,697 $77,680 
Issuances (1)
63,927 58,396 
Change in fair value, included in Marketplace Revenue(59,457)(75,359)
Other net changes— (20)
Fair value at end of period$65,167 $60,697 
(1)    Represents the servicing assets recorded when the loans are sold. Included in “Gain on sales of loans” within “Marketplace revenue” on the Income Statement.
Schedule of Aggregate Fair Value of HFS Loans and HFI Loans The following table presents the components of each portfolio segment by class of financing receivable:
December 31, 2025December 31, 2024
Unsecured personal$3,191,430 $3,106,472 
Residential mortgages151,073 172,711 
Secured consumer261,045 230,232 
Total consumer loans held for investment3,603,548 3,509,415 
Equipment finance (1)
39,757 64,232 
Commercial real estate (2)
472,489 373,785 
Commercial and industrial
157,018 178,386 
Total commercial loans and leases held for investment669,264 616,403 
Total loans and leases held for investment4,272,812 4,125,818 
Allowance for loan and lease losses
(275,743)(236,734)
Loans and leases held for investment, net (2)
$3,997,069 $3,889,084 
(1)    Comprised of sales-type leases for equipment. See “Note 17. Leases” for additional information.
(2)    Includes $286.8 million and $160.1 million in loans originated through the Small Business Association (SBA) as of December 31, 2025 and 2024, respectively.

The following table presents the components of the ALLL:
December 31, 2025December 31, 2024
Gross allowance for loan and lease losses (1)
$312,667 $285,686 
Recovery asset value (2)
(36,924)(48,952)
Allowance for loan and lease losses$275,743 $236,734 
(1)    Represents the allowance for future estimated net charge-offs on existing portfolio balances.
(2)    Represents the negative allowance for expected recoveries of amounts previously charged-off.
December 31, 2025ConsumerCommercialTotal
Loans and leases held for investment$3,603,548 $669,264 $4,272,812 
Allowance for loan and lease losses$258,811 $16,932 $275,743 
Allowance ratio (1)
7.2 %2.5 %6.5 %
Gross allowance for loan and lease losses$295,735 $16,932 $312,667 
Gross allowance ratio (1)
8.2 %2.5 %7.3 %
December 31, 2024ConsumerCommercialTotal
Loans and leases held for investment
$3,509,415 $616,403 $4,125,818 
Allowance for loan and lease losses
$212,598 $24,136 $236,734 
Allowance ratio (1)
6.1 %3.9 %5.7 %
Gross allowance for loan and lease losses
$261,550 $24,136 $285,686 
Gross allowance ratio (1)
7.5 %3.9 %6.9 %
(1)    Calculated as ALLL or gross ALLL, where applicable, to the corresponding portfolio segment balance of loans and leases held for investment at amortized cost.
The following table summarizes the aggregate fair value of the Company’s HFS loans, as well as the amount that was 90 days or more past due:
December 31, 2025December 31, 2024
Total 90 or more
 days past due
Total 90 or more
 days past due
Aggregate unpaid principal balance$1,795,818 $3,931 $657,984 $3,719 
Cumulative fair value adjustments(33,422)(3,176)(21,632)(3,012)
Fair value of loans held for sale$1,762,396 $755 $636,352 $707 
The following table summarizes the aggregate fair value of the Company’s HFI loans at fair value, as well as the amount that was 90 days or more past due:
December 31, 2025December 31, 2024
Total 90 or more
 days past due
Total 90 or more
 days past due
Aggregate unpaid principal balance$495,649 $5,177 $1,097,511 $14,616 
Cumulative fair value adjustments(22,335)(4,183)(69,713)(11,836)
Fair value of loans held for investment$473,314 $994 $1,027,798 $2,780 
Schedule of Sensitivity in the Fair Value of Senior Asset-Backed Securities and Other Asset-Backed Securities to Adverse Changes in Key Assumptions
The sensitivity in the fair value of senior asset-backed securities related to Structured Program transactions to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Fair value of interests held$3,092,410 $2,899,824 
Expected remaining weighted-average life (in years)1.11.2
Discount rate:
100 basis point increase$(32,467)$(37,315)
200 basis point increase$(64,934)$(74,630)
The sensitivity in the fair value of other asset-backed securities related to Structured Program transactions to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Fair value of interests held$219,370 $169,948 
Expected remaining weighted-average life (in years)1.21.3
Discount rate:
100 basis point increase$(2,285)$(1,909)
200 basis point increase$(4,529)$(3,783)
Annualized net credit loss rate:
10% increase$(2,077)$(1,778)
20% increase$(4,112)$(3,567)
Annualized prepayment rate:
10% increase$(674)$(432)
20% increase$(1,227)$(835)
Schedule of Sensitivity in the Fair Value of Servicing Assets to Adverse Changes in Key Assumptions
The sensitivity of the fair value of servicing assets to adverse changes in key assumptions was as follows:
December 31, 2025December 31, 2024
Fair value of servicing assets$65,167 $60,697 
Expected remaining weighted-average life (in years)1.21.2
Discount rate:
100 basis point increase$(567)$(519)
200 basis point increase$(1,134)$(1,038)
Annualized net credit loss rate:
10% increase$(536)$(551)
20% increase$(1,071)$(1,102)
Annualized prepayment rate:
10% increase$(1,892)$(1,359)
20% increase$(3,785)$(2,718)
Schedule of Estimated Fair Value of Servicing Assets The table below shows the impact on the estimated fair value of servicing assets, calculated using different market servicing rate assumptions:
December 31, 2025December 31, 2024
Weighted-average market servicing rate assumptions0.58 %0.62 %
Change in fair value from:
Market servicing rate increase by 0.10%
$(7,289)$(6,940)
Market servicing rate decrease by 0.10%
$7,289 $6,940 
Schedule of Financial Instruments Not Recorded at Fair Value
The following tables present the carrying amount and estimated fair values, by level within the fair value hierarchy, of the Company’s assets and liabilities that are not recorded at fair value on a recurring basis:
December 31, 2025Carrying Amount
Level 1
Level 2
Level 3
Balance at Fair Value
Assets:
Loans and leases held for investment, net$3,997,069 $— $— $4,251,852 $4,251,852 
Other assets47,470 — 47,312 453 47,765 
Total assets$4,044,539 $— $47,312 $4,252,305 $4,299,617 
Liabilities:
Deposits (1)
$2,434,422 $— $— $2,437,209 $2,437,209 
Other liabilities40,931 — 11,926 29,005 40,931 
Total liabilities$2,475,353 $— $11,926 $2,466,214 $2,478,140 
December 31, 2024Carrying Amount
Level 1
Level 2
Level 3
Balance at Fair Value
Assets:
Loans and leases held for investment, net$3,889,084 $— $— $4,051,497 $4,051,497 
Other assets40,466 — 40,143 661 40,804 
Total assets$3,929,550 $— $40,143 $4,052,158 $4,092,301 
Liabilities:
Deposits (1)
$2,294,214 $— $— $2,306,373 $2,306,373 
Other liabilities44,801 — 22,833 21,968 44,801 
Total liabilities$2,339,015 $— $22,833 $2,328,341 $2,351,174 
(1)    Excludes deposit liabilities with no defined or contractual maturities.
v3.25.4
Derivative Instruments and Hedging Activities (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Notional and Gross Fair Value Amounts of Derivatives Not Designated
The table below presents the notional and gross fair value amounts of the Company’s derivatives that are not designated as accounting hedges:
December 31, 2025December 31, 2024
Notional
Derivative Asset (1)
Derivative Liability (1)
Notional
Derivative Asset (1)
Derivative Liability (1)
Credit derivatives
$3,737 $— $(1,327)$12,484 $— $(10,930)
Interest rate contracts:
Interest rate caps325,000 528 — 200,000 72 — 
Interest rate swaps
125,000 — (234)— — — 
Total interest rate contracts450,000 528 (234)200,000 72 — 
Total$453,737 $528 $(1,561)$212,484 $72 $(10,930)
(1)    Recorded in “Other assets” or “Other liabilities,” as applicable, on the Balance Sheet and in “Operating activities” on the Statement of Cash Flows.
Schedule of Gains (Losses) on Derivatives and Fair Value Hedges
The table below presents the gains (losses) recognized on the Company’s derivatives that are not designated as accounting hedges:
Year Ended December 31,202520242023
Credit derivatives (1)
$3,528 $(4,558)$(6,372)
Interest rate contracts (2)
(474)(394)— 
Total gains (losses)
$3,054 $(4,952)$(6,372)
(1)    The initial fair value of the credit derivative liabilities is recorded in “Gain on sales of loans” with incremental changes in the fair value recorded in “Net fair value adjustments,” both within “Marketplace revenue” on the Income Statement.
(2)    Recorded in “Net fair value adjustments” within “Marketplace revenue” on the Income Statement.
The following table summarizes the gains (losses) recognized on the Company’s fair value hedges:
Year Ended December 31,202520242023
Unsecured personal loans:
Hedged item$(275)$(7,009)$8,881 
Derivatives
168 6,894 (8,547)
Interest settlement on derivative (1)
(8)4,539 2,514 
Total (losses) gains on hedged unsecured personal loans (2)
(115)4,424 $2,848 
Securities available for sale:
Hedged item2,924 (2,197)— 
Derivatives
(3,010)2,382 — 
Interest settlement on derivative (1)
2,378 806 — 
Total gains on hedged securities available for sale (3)
2,292 991 — 
Total gains on fair value hedges
$2,177 $5,415 $2,848 
(1)    Includes accrued interest receivable and accrued interest payable.
(2)    Recorded in “Interest and fees on loans and leases held for investment” on the Income Statement.
(3)    Recorded in “Interest on securities available for sale” on the Income Statement.
Schedule of Notional and Gross Fair Value Amounts of Derivatives Used for Hedging
The table below presents the notional and gross fair value amounts of the Company’s interest rate swaps that are designated as fair value hedges:
December 31, 2025December 31, 2024
Notional
Derivative Asset (1)
Derivative Liability (1)
Notional
Derivative Asset (1)
Derivative Liability (1)
Unsecured personal loans$575,000 $81 $(1,566)$1,075,000 $1,323 $(2,976)
Securities available for sale475,000 146 (774)225,000 2,382 — 
Total interest rate swaps$1,050,000 $227 $(2,340)$1,300,000 $3,705 $(2,976)
(1)    Recorded in “Other assets” or “Other liabilities,” as applicable, on the Balance Sheet and in “Operating activities” on the Statement of Cash Flows.
Schedule of Cumulative Basis Adjustments for Fair Value Hedges
The following table presents the cumulative basis adjustments for fair value hedges:
December 31, 2025December 31, 2024
Balance Sheet Line Item
Carrying Amount of Closed Portfolio (1)
Cumulative Fair Value Adjustment Included in the Carrying Amount of the Hedged Items
Carrying Amount of Closed Portfolio (1)
Cumulative Fair Value Adjustment Included in the Carrying Amount of the Hedged Items
Loans and leases held for investment
$1,283,622 $1,597 $1,388,222 $1,872 
Securities available for sale
$1,091,921 $727 $2,255,848 $(2,197)
(1)    Represents the total closed portfolio of assets (at amortized cost) designated in a portfolio method hedge relationship in which the hedged item is a stated layer that is expected to be remaining at the end of the hedging relationship. At December 31, 2025, the amortized cost of unsecured personal loans and AFS securities, designated as the hedged items in the portfolio layer hedging relationship, was $575.0 million and $475.0 million, respectively. At December 31, 2024, the amortized cost of unsecured personal loans and AFS securities, designated as the hedged items in the portfolio layer hedging relationship, was $1.075 billion and $225.0 million, respectively.
v3.25.4
Property, Equipment and Software, Net (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Property, Equipment and Software, Net
Property, equipment and software, net, consist of the following:
December 31,20252024
Software (1)
$259,773 $222,000 
Land, building and building improvements (2) (3)
81,601 — 
Leasehold improvements30,686 30,699 
Computer equipment (4)
5,829 22,216 
Furniture and fixtures5,554 5,554 
Total property, equipment and software383,443 280,469 
Accumulated depreciation and amortization(129,355)(112,937)
Total property, equipment and software, net$254,088 $167,532 
(1)    Includes $28.3 million and $43.4 million of development in progress for internally-developed software and $6.8 million and $7.1 million of development in progress to customize purchased software as of December 31, 2025 and 2024, respectively.
(2)    In April 2025, the Company acquired an office building which will be used as the Company’s headquarters beginning in the second quarter of 2026. See “Note 17. Leases” for additional information.
(3)    Includes $7.7 million of building improvements in progress as of December 31, 2025.
(4)    During the first quarter of 2025, the Company retired $16.8 million of fully depreciated computer equipment as part of its migration onto a cloud-based hosting platform.
v3.25.4
Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Gross and Net Carrying Values and Accumulated Amortization of Intangible Assets The gross and net carrying values and accumulated amortization were as follows:
December 31,20252024
Gross carrying value$56,490 $54,500 
Accumulated amortization(49,071)(45,914)
Net carrying value$7,419 $8,586 
Schedule of Expected Future Amortization Expense for Intangible Assets
The expected future amortization expense for intangible assets as of December 31, 2025, is as follows:
2026$2,636 
20271,943 
20281,179 
2029729 
2030456 
Thereafter476 
Total$7,419 
v3.25.4
Other Assets (Tables)
12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of Other Assets
Other assets consist of the following:
December 31,20252024
Deferred tax assets, net (1)
$96,159 $137,155 
Servicing assets (2)
65,326 61,020 
Nonmarketable equity investments48,462 44,114 
Accrued interest receivable
43,918 40,388 
Operating lease assets12,942 21,304 
Intangible assets, net (3)
7,419 8,586 
Other93,860 91,415 
Total other assets
$368,086 $403,982 
(1)     See “Note 16. Income Taxes” for additional detail.
(2)     Loans underlying servicing assets had a total outstanding principal balance of $7.6 billion and $7.3 billion as of December 31, 2025 and 2024, respectively.
(3)    See “Note 10. Goodwill and Intangible Assets” for additional detail.
v3.25.4
Deposits (Tables)
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Schedule of Deposits, Maturity of Certificates of Deposits and Amount of Certificates of Deposit with Denominations
Deposits consist of the following:
December 31,20252024
Interest-bearing deposits:
Savings and money market accounts$6,599,737 $5,903,869 
Certificates of deposit
2,434,422 2,294,214 
Checking accounts425,324 478,036 
Total9,459,483 8,676,119 
Noninterest-bearing deposits374,387 392,118 
Total deposits$9,833,870 $9,068,237 

Total certificates of deposit at December 31, 2025 are scheduled to mature as follows:
2026$2,389,994 
202729,895 
20282,953 
202910,341 
20301,239 
Total certificates of deposit (1)
$2,434,422 
(1)     Certificates of deposit in excess of the FDIC insurance limit of $250 thousand per account holder totaled $116.6 million at December 31, 2025.
v3.25.4
Borrowings (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Borrowings
The following table summarizes the Company’s available borrowing capacity and the related pledged collateral:
December 31, 2025December 31, 2024
Available Borrowing Capacity
Pledged Collateral (1)
Available Borrowing Capacity
Pledged Collateral (2)
FRB Discount Window$3,294,827 $4,245,845 $2,635,034 $3,245,547 
FHLB of Des Moines679,361 861,913 626,117 829,885 
Total$3,974,188 $5,107,758 $3,261,151 $4,075,432 
(1)     As of December 31, 2025, the Company had $4.2 billion in loans pledged under the FRB Discount Window and $486.2 million in loans and $375.7 million in securities available for sale at fair value pledged to the FHLB of Des Moines.
(2)     As of December 31, 2024, the Company had $3.2 billion in loans pledged under the FRB Discount Window and $456.4 million in loans and $373.5 million in securities available for sale at fair value pledged to the FHLB of Des Moines.
v3.25.4
Other Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Other Liabilities [Abstract]  
Schedule of Other Liabilities
Other liabilities consist of the following:
December 31,20252024
Accounts payable and accrued expenses$87,341 $78,131 
Due to borrowers (1)
60,254 24,449 
Operating lease liabilities15,826 28,502 
Payable to investors (2)
11,926 22,833 
Other58,171 66,626 
Total other liabilities$233,518 $220,541 
(1)    Represents originated loans for which disbursement of funds is pending to borrowers.
(2)    Represents principal and interest on loans collected by the Company and pending disbursement to investors.
v3.25.4
Equity (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Shares of Common Stock Reserved for Future Issuance
Shares of common stock reserved for future issuance was as follows:
December 31,20252024
Available for future RSU, PBRSU and stock option grants20,915,498 21,815,259 
Unvested RSUs, PBRSUs and stock options outstanding5,806,751 7,281,684 
Available for ESPP8,681,503 8,681,503 
Total reserved for future issuance35,403,752 37,778,446 
Schedule of Stock-Based Compensation Expense
Stock-based compensation expense, included in “Compensation and benefits” expense on the Income Statement, was as follows for the periods presented:
Year Ended December 31,202520242023
RSUs
$34,730 $43,841 $57,213 
PBRSUs
4,349 3,276 4,406 
Stock-based compensation expense, gross39,079 47,117 61,619 
Less: Capitalized stock-based compensation expense
4,793 7,048 9,230 
Stock-based compensation expense, net
$34,286 $40,069 $52,389 
Schedule of RSU Activity
The following table summarizes the Company’s RSU activity:
Number
of Units
Weighted-
Average
Grant Date
Fair Value
Unvested at December 31, 2024
5,638,230 $8.78 
Granted2,874,448 $12.55 
Vested(3,442,613)$9.26 
Forfeited/expired(791,378)$9.80 
Unvested at December 31, 2025
4,278,687 $10.73 
Schedule of PBRSU Activity
The following table summarizes the Company’s PBRSU activity:
Number
of Units
Weighted-
Average
Grant Date
Fair Value
Unvested at December 31, 2024
1,212,209 $8.68 
Granted325,472 $10.94 
Forfeited/expired(376,862)$10.09 
Unvested at December 31, 2025
1,160,819 $8.86 
Schedule of Stock Options Activity
The following table summarizes the activities for the Company’s stock options:
Number of
Options
Weighted-Average
Exercise
Price Per
Share
Weighted-Average
Remaining
Contractual Life (in years)
Aggregate
Intrinsic 
Value (1)
(in thousands)
Outstanding and exercisable at December 31, 2024
431,245 $46.29 
Forfeited/Expired
(64,000)$115.80 
Outstanding and exercisable at December 31, 2025
367,245 $34.18 0.2$168 
(1)    The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the Company’s closing stock price of $18.94 as reported on the New York Stock Exchange on December 31, 2025.
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax (Expense) Benefit
Income tax expense (benefit) consisted of the following:
Year Ended December 31,202520242023
Current:
Federal$1,854 $316 $3,180 
State1,972 2,551 (5,060)
Total current tax expense (benefit)3,826 2,867 (1,880)
Deferred:
Federal27,486 10,997 11,427 
State9,957 (128)6,131 
Total deferred expense
37,443 10,869 17,558 
Income tax expense
$41,269 $13,736 $15,678 
Schedule of Effective Income Tax Rate Reconciliation
The table below presents a reconciliation of the income tax expense at the statutory federal income tax rate to the income tax expense at the effective income tax rate:
Year Ended December 31,202520242023
U.S. federal statutory tax rate
$37,159 21.00 %$13,664 21.00 %$11,470 21.00 %
State and local income tax, net of federal tax income effect (1)
9,772 5.52 %2,392 3.68 %903 1.65 %
Change in unrecognized tax benefits
(1,662)(0.94)%1,779 2.73 %1,380 2.53 %
Tax credits:
Research and development tax credits(4,319)(2.44)%(5,931)(9.12)%(4,600)(8.42)%
Nontaxable or nondeductible items:
(Windfalls) Shortfalls related to equity compensation
(1,805)(1.02)%(610)(0.94)%4,280 7.84 %
Nondeductible portion of executive compensation
2,583 1.46 %3,313 5.09 %2,230 4.08 %
Other
20 0.01 %(3)— %(141)(0.26)%
Other adjustments:
Benefit from intraperiod tax allocation(481)(0.27)%(868)(1.33)%— — %
Other
— %— — %156 0.29 %
Effective income tax rate
$41,269 23.32 %$13,736 21.11 %$15,678 28.71 %
(1)    The states that contribute to the majority (greater than 50%) of the tax effect in this category include California, Illinois, New Jersey and New York for 2025; California, Illinois, Massachusetts, New Jersey and New York for 2024; and California for 2023.
Schedule of Cash Paid, Net of Refund
Cash paid for income taxes, net of refunds, are as follows:
Year Ended December 31,202520242023
Federal
$1,950 $— $1,625 
State:
Illinois
**1,406 
New Jersey
**1,021 
Georgia
**591 
New York
185 124 *
New York MCTD*48 *
Texas
380 132 *
New York City
*119 *
Oregon
*96 *
Pennsylvania
*15 *
Utah
*(160)(519)
Colorado
*(94)*
Other
862 (5)2,507 
Total State
1,427 275 5,006 
Income taxes, net of amounts refunded
$3,377 $275 $6,631 
*    The amount of income taxes paid during the year does not meet the 5% disaggregation threshold and is included in “Other.”
Schedule of Deferred Tax Assets and Liabilities
The significant components of the Company’s net deferred tax assets were as follows:
December 31,20252024
Deferred tax assets:
Allowance for loan and lease losses
$67,876 $64,925 
Net operating loss carryforwards
40,327 54,981 
Tax credit carryforwards34,706 31,416 
Reserves and accruals13,584 13,699 
Deferred compensation7,862 9,862 
Goodwill5,671 8,244 
Unrealized loss on AFS securities5,545 9,096 
Operating lease liabilities3,818 7,649 
Stock-based compensation3,279 4,849 
Other2,892 3,187 
Gross deferred tax assets185,560 207,908 
Valuation allowance(48,047)(46,325)
Total deferred tax assets$137,513 $161,583 
Deferred tax liabilities:
Internally-developed software
$(27,634)$(5,280)
Leases(7,817)(11,283)
Operating lease assets(3,122)(5,717)
Servicing assets(415)(1,708)
Other(2,366)(440)
Total deferred tax liabilities$(41,354)$(24,428)
Deferred tax assets, net$96,159 $137,155 
Schedule of Operating Loss Carryforwards
The table below provides information about the Company’s NOLs and tax credit carryforwards by jurisdiction:
December 31, 2025
Expiration
Tax loss carryforwards (1):
Net operating loss – federal
$— Indefinite
Net operating loss – state
$483,357 2030 - 2042
Net operating loss – state
$41,195 Indefinite
Tax credit carryforwards (1):
Research and development credits – federal
$35,542 2037 - 2045
Research and development credits – state
$22,545 Indefinite
(1)    The carryforwards, net of the valuation allowance for certain states, are expected to be fully utilized prior to expiration.
Schedule of Tax Credit Carryforwards
The table below provides information about the Company’s NOLs and tax credit carryforwards by jurisdiction:
December 31, 2025
Expiration
Tax loss carryforwards (1):
Net operating loss – federal
$— Indefinite
Net operating loss – state
$483,357 2030 - 2042
Net operating loss – state
$41,195 Indefinite
Tax credit carryforwards (1):
Research and development credits – federal
$35,542 2037 - 2045
Research and development credits – state
$22,545 Indefinite
(1)    The carryforwards, net of the valuation allowance for certain states, are expected to be fully utilized prior to expiration.
Schedule of Reconciliation of the Beginning and Ending Balance of Total Unrecognized Tax Benefits
The table below presents a reconciliation of total unrecognized tax benefits:
Year Ended December 31,202520242023
Unrecognized tax benefits at beginning of year
$33,073 $30,062 $27,850 
Gross increase (decrease) – tax positions related to prior years(6,195)671 (161)
Gross increase – tax positions related to current year2,310 2,340 2,373 
Unrecognized tax benefits at end of year
$29,188 $33,073 $30,062 
v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Balance Sheet Information Related to Leases
Balance sheet information related to leases was as follows:
ROU Assets and Lease Liabilities
Balance Sheet Classification
December 31, 2025December 31, 2024
Operating lease assetsOther assets$12,942 $21,304 
Operating lease liabilities
Other liabilities$15,826 $28,502 
Schedule of Supplemental Cash Flow Information Related to Operating Leases
Supplemental cash flow information related to the Company’s operating leases was as follows:
Year Ended December 31,202520242023
Non-cash activity:
Leased assets remeasured resulting from new, amended or modified operating lease liabilities$— $1,987 $(29,745)
Schedule of Future Minimum Undiscounted Lease Payments Under Operating Leases
The Company’s future minimum undiscounted lease payments under operating leases as of December 31, 2025 were as follows:
Operating Lease
Payments
2026$7,973 
20275,010 
20284,046 
2029909 
2030— 
Total lease payments$17,938 
Discount effect(2,112)
Present value of future minimum lease payments$15,826 
Schedule of Weighted-Average Remaining Lease Term and Discount Rate
The weighted-average remaining lease term and discount rate used in the calculation of the Company’s operating lease assets and liabilities were as follows:
Lease Term and Discount RateDecember 31, 2025December 31, 2024
Weighted-average remaining lease term (in years)2.642.98
Weighted-average discount rate4.56 %4.87 %
Schedule of Rental Income
Rental income earned from such leases was as follows for the periods presented:
Year Ended December 31,202520242023
Rental income (1)
$7,459 $— $— 
(1)    Recorded in “Other non-interest income” on the Income Statement.
Schedule of Future Fixed Lease Payments to be Received for Operating Leases
Future fixed lease payments to be received by the Company as of December 31, 2025, under non-cancelable operating leases, were as follows:
2026$4,654 
20273,356 
20282,460 
20291,932 
20301,990 
Thereafter6,215 
Total lease payments
$20,607 
Schedule of Sales-Type Leases for Equipment (Equipment Finance)
Interest earned on Equipment Finance was as follows for the periods presented:
Year Ended December 31,202520242023
Interest earned (1)
$2,776 $5,152 $8,929 
(1)    Recorded in “Interest and fees on loans and leases held for investment” on the Income Statement.

The components of Equipment Finance assets are as follows:
December 31,20252024
Lease receivables$25,384 $49,290 
Unguaranteed residual asset values17,907 20,728 
Unearned income(3,690)(6,125)
Deferred costs
156 339 
Total$39,757 $64,232 
Schedule of Future Minimum Lease Payments Based on Maturity for Sales-Type Leases
Future minimum lease payments based on maturity of the Company’s sales-type leases as of December 31, 2025 were as follows:
2026$13,420 
20277,469 
20283,823 
20291,476 
2030— 
Total lease payments$26,188 
Discount effect(804)
Present value of future minimum lease payments$25,384 
v3.25.4
Regulatory Requirements (Tables)
12 Months Ended
Dec. 31, 2025
Regulated Operations [Abstract]  
Schedule of Regulatory Capital Amounts and Ratios
The following table presents the actual capital amounts and ratios of the Company and LC Bank as well as LC Bank’s regulatory minimum and “well-capitalized” requirements (dollars in millions):
December 31, 2025December 31, 2024
Required Minimum (1)
Well-Capitalized Minimum
AmountRatioAmountRatio
LendingClub Corporation:
CET1 capital (2)
$1,342.6 17.4 %$1,188.6 17.3 %7.0 %N/A
Tier 1 capital$1,342.6 17.4 %$1,188.6 17.3 %8.5 %6.0 %
Total capital$1,441.0 18.7 %$1,276.5 18.5 %10.5 %10.0 %
Tier 1 leverage$1,342.6 12.0 %$1,188.6 11.0 %4.0 %N/A
Risk-weighted assets$7,696.1 N/A$6,887.1 N/AN/AN/A
Quarterly adjusted average assets$11,174.0 N/A$10,814.0 N/AN/AN/A
LendingClub Bank:
CET1 capital (2)
$1,183.9 15.5 %$1,101.4 16.1 %7.0 %6.5 %
Tier 1 capital$1,183.9 15.5 %$1,101.4 16.1 %8.5 %8.0 %
Total capital$1,281.8 16.8 %$1,188.5 17.4 %10.5 %10.0 %
Tier 1 leverage$1,183.9 10.7 %$1,101.4 10.3 %4.0 %5.0 %
Risk-weighted assets$7,652.0 N/A$6,823.1 N/AN/AN/A
Quarterly adjusted average assets$11,090.4 N/A$10,696.7 N/AN/AN/A
N/A – Not applicable
(1)     Required minimums presented for risk-based capital ratios include the required capital conservation buffer of 2.5%.
(2)    CET1 capital consists of common stockholders’ equity as defined under U.S. GAAP and certain adjustments made in accordance with regulatory capital guidelines, including the addition of the CECL transitional benefit and deductions for goodwill and other intangible assets.
v3.25.4
Segment Reporting (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information
Financial information for the segments is presented in the following tables:
LendingClub
Bank
LendingClub
Corporation (Parent only)
Total Reportable Segments
Year Ended December 31,202520242023202520242023202520242023
Non-interest income:
Marketplace revenue$303,930 $176,921 $206,381 $29,613 $36,595 $41,817 $333,543 $213,516 $248,198 
Other non-interest income52,050 53,643 74,684 7,472 9,038 9,503 59,522 62,681 84,187 
Total non-interest income355,980 230,564 281,065 37,085 45,633 51,320 393,065 276,197 332,385 
Interest income:
Interest income960,714 902,741 818,206 829 5,217 14,424 961,543 907,958 832,630 
Interest expense(335,871)(373,219)(266,218)— (698)(4,574)(335,871)(373,917)(270,792)
Net interest income624,843 529,522 551,988 829 4,519 9,850 625,672 534,041 561,838 
Total net revenue980,823 760,086 833,053 37,914 50,152 61,170 1,018,737 810,238 894,223 
Provision for credit losses(191,320)(178,267)(243,565)— — — (191,320)(178,267)(243,565)
Non-interest expense:
Compensation and benefits(235,289)(225,620)(255,428)(6,557)(6,538)(6,520)(241,846)(232,158)(261,948)
Marketing(149,211)(100,400)(93,840)— (2)— (149,211)(100,402)(93,840)
Equipment and software(56,963)(51,068)(53,239)(51)(126)(246)(57,014)(51,194)(53,485)
Depreciation and amortization(58,277)(50,309)(30,216)(4,612)(8,525)(16,979)(62,889)(58,834)(47,195)
Professional services(41,689)(31,376)(33,963)(650)(669)(1,210)(42,339)(32,045)(35,173)
Occupancy(12,068)(7,582)(7,980)(7,766)(8,216)(9,552)(19,834)(15,798)(17,532)
Other non-interest expense(62,854)(54,963)(62,360)(14,484)(21,511)(24,508)(77,338)(76,474)(86,868)
Total non-interest expense(616,351)(521,318)(537,026)(34,120)(45,587)(59,015)(650,471)(566,905)(596,041)
Income tax (expense) benefit(41,502)(12,824)(17,881)233 (912)2,203 (41,269)(13,736)(15,678)
Net income (1)
$131,650 $47,677 $34,581 $4,027 $3,653 $4,358 $135,677 $51,330 $38,939 
Capital expenditures$143,566 $54,302 $59,509 $— $— $— $143,566 $54,302 $59,509 
(1)    Total net income from reportable segments reflects net income on a consolidated basis.

Year Ended December 31,202520242023
Total net revenue – reportable segments
$1,018,737 $810,238 $894,223 
Intercompany eliminations(19,889)(23,227)(29,604)
Total net revenue – consolidated
$998,848 $787,011 $864,619 
LendingClub
Bank
LendingClub Corporation
(Parent only)
Total Reportable Segments
December 31,202520242025202420252024
Assets
Total cash and cash equivalents$901,246 $932,463 $127,087 $65,981 $1,028,333 $998,444 
Restricted cash— — 16,659 27,536 16,659 27,536 
Securities available for sale at fair value3,696,626 3,452,648 10,083 — 3,706,709 3,452,648 
Loans held for sale at fair value1,762,396 636,352 — — 1,762,396 636,352 
Loans and leases held for investment, net3,997,069 3,889,084 — — 3,997,069 3,889,084 
Loans held for investment at fair value
472,301 1,023,226 1,013 4,572 473,314 1,027,798 
Property, equipment and software, net250,168 158,995 3,920 8,537 254,088 167,532 
Investment in subsidiary— — 903,339 910,544 903,339 910,544 
Goodwill75,717 75,717 — — 75,717 75,717 
Other assets316,488 300,621 72,323 121,198 388,811 421,819 
Total assets11,472,011 10,469,106 1,134,424 1,138,368 12,606,435 11,607,474 
Liabilities and Equity
Total deposits9,948,426 9,116,821 — — 9,948,426 9,116,821 
Other liabilities217,930 177,711 36,313 60,667 254,243 238,378 
Total liabilities10,166,356 9,294,532 36,313 60,667 10,202,669 9,355,199 
Total equity1,305,655 1,174,574 1,098,111 1,077,701 2,403,766 2,252,275 
Total liabilities and equity$11,472,011 $10,469,106 $1,134,424 $1,138,368 $12,606,435 $11,607,474 

December 31,20252024
Total assets – reportable segments
$12,606,435 $11,607,474 
Intercompany eliminations(1,038,619)(976,965)
Total assets – consolidated
$11,567,816 $10,630,509 

December 31,20252024
Total liabilities and equity – reportable segments
$12,606,435 $11,607,474 
Intercompany eliminations – liabilities
(135,281)(66,421)
Intercompany eliminations – equity
(903,338)(910,544)
Total liabilities and equity – consolidated
$11,567,816 $10,630,509 
v3.25.4
LendingClub Corporation – Parent Company-Only Financial Statements (Tables)
12 Months Ended
Dec. 31, 2025
Condensed Financial Information Disclosure [Abstract]  
Statements of Income
Statements of Income
Year Ended December 31,202520242023
Non-interest income:
Marketplace revenue$29,613 $36,595 $41,817 
Other non-interest income7,472 9,038 9,503 
Total non-interest income37,085 45,633 51,320 
Interest income:
Interest on loans held for investment at fair value
474 1,831 6,811 
Interest on securities available for sale83 2,785 6,802 
Other interest income272 601 811 
Total interest income829 5,217 14,424 
Interest expense:
Other interest expense
— 698 4,574 
Total interest expense— 698 4,574 
Net interest income829 4,519 9,850 
Total net revenue37,914 50,152 61,170 
Non-interest expense:
Compensation and benefits6,557 6,538 6,520 
Marketing— — 
Equipment and software51 126 246 
Depreciation and amortization4,612 8,525 16,979 
Professional services650 669 1,210 
Occupancy7,766 8,216 9,552 
Other non-interest expense14,484 21,511 24,508 
Total non-interest expense34,120 45,587 59,015 
Income before income tax benefit (expense)
3,794 4,565 2,155 
Income tax benefit (expense)
233 (912)2,203 
Income before undistributed earnings of subsidiary
4,027 3,653 4,358 
Equity in undistributed earnings of subsidiary131,650 47,677 34,581 
Net income$135,677 $51,330 $38,939 
Statements of Comprehensive Income
Statements of Comprehensive Income
Year Ended December 31,202520242023
Net income$135,677 $51,330 $38,939 
Other comprehensive income, net of tax:
Net unrealized (loss) gain on securities available for sale(553)(3,076)6,706 
Equity in other comprehensive income (loss) of subsidiary6,636 9,137 (1,282)
Other comprehensive income, net of tax
6,083 6,061 5,424 
Total comprehensive income$141,760 $57,391 $44,363 
Balance Sheets
Balance Sheets
December 31,20252024
Assets
Cash and due from banks$116,190 $52,398 
Interest-bearing deposits in banks10,897 13,583 
Total cash and cash equivalents127,087 65,981 
Restricted cash16,659 27,536 
Securities available for sale at fair value ($10,083 and $0 at amortized cost, respectively)
10,083 — 
Loans held for investment at fair value1,013 4,572 
Property, equipment and software, net3,920 8,537 
Investment in subsidiary1,260,008 1,177,745 
Other assets67,971 118,027 
Total assets$1,486,741 $1,402,398 
Liabilities and Equity
Other liabilities36,313 60,667 
Total liabilities36,313 60,667 
Equity
Common stock, $0.01 par value; 180,000,000 shares authorized; 115,368,987 and 113,383,917 shares issued and outstanding, respectively
1,154 1,134 
Additional paid-in capital1,719,233 1,702,316 
Accumulated deficit(251,799)(337,476)
Accumulated other comprehensive loss(18,160)(24,243)
Total equity1,450,428 1,341,731 
Total liabilities and equity$1,486,741 $1,402,398 
Statements of Cash Flows
Statements of Cash Flows
Year Ended December 31,202520242023
Cash flows from operating activities:
Parent company net income$135,677 $51,330 $38,939 
Adjustments to reconcile net income to net cash (used for) provided by operating activities:
Equity in undistributed earnings of subsidiary(131,650)(47,677)(34,581)
Net fair value adjustments(4,526)(2,716)(2,903)
Change in fair value of loan servicing assets31,024 40,590 50,281 
Stock-based compensation, net4,230 4,505 5,253 
Depreciation and amortization4,612 8,525 16,979 
Other, net274 
Net change to loans held for sale— 1,121 5,953 
Net change in operating assets and liabilities:
Other assets(43,322)(57,859)(32,805)
Other liabilities(24,487)(26,349)(30,741)
Net cash (used for) provided by operating activities(28,438)(28,525)16,649 
Cash flows from investing activities:
Proceeds from (payments for) investments in and advances to subsidiary
50,000 (50,000) 
Purchase of servicing asset investment— (47,450)(50,576)
Proceeds from servicing asset investment54,278 72,718 72,343 
Net change in loans held for investment
6,482 16,081 52,611 
Purchases of securities available for sale(10,000)— — 
Proceeds from maturities and paydowns of securities available for sale— 264 7,861 
Other investing activities— — 200 
Net cash provided by (used for) investing activities100,760 (8,387)82,439 
Cash flows from financing activities:
Principal payments on borrowings
— (12,804)(54,237)
Other financing activities(22,093)(13,668)(19,834)
Net cash used for financing activities(22,093)(26,472)(74,071)
Net increase (decrease) in cash, cash equivalents and restricted cash50,229 (63,384)25,017 
Cash, cash equivalents and restricted cash, beginning of period93,517 156,901 131,884 
Cash, cash equivalents and restricted cash, end of period$143,746 $93,517 $156,901 

The following table presents cash, cash equivalents and restricted cash by category within the Parent Company balance sheet:
 December 31, 2025December 31, 2024
Cash and cash equivalents$127,087 $65,981 
Restricted cash16,659 27,536 
Total cash, cash equivalents and restricted cash$143,746 $93,517 
v3.25.4
Summary of Significant Accounting Policies (Details)
Dec. 31, 2025
Minimum  
Class of Stock [Line Items]  
Property and equipment, estimated useful life 3 years
Maximum  
Class of Stock [Line Items]  
Property and equipment, estimated useful life 7 years
Building  
Class of Stock [Line Items]  
Property and equipment, estimated useful life 39 years
v3.25.4
Marketplace Revenue (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Gain on sales of loans $ 59,087 $ 49,097 $ 47,839
Net fair value adjustments (134,946) (154,659) (134,114)
Total marketplace revenue 355,944 242,791 291,484
Origination fees      
Disaggregation of Revenue [Line Items]      
Revenue 372,815 283,420 279,146
Servicing fees      
Disaggregation of Revenue [Line Items]      
Revenue $ 58,988 $ 64,933 $ 98,613
v3.25.4
Earnings Per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Basic EPS:      
Net income $ 135,677 $ 51,330 $ 38,939
Weighted-average common shares – Basic (in shares) 114,605,220 111,731,523 108,466,179
Basic EPS (in dollars per share) $ 1.18 $ 0.46 $ 0.36
Diluted EPS:      
Net income $ 135,677 $ 51,330 $ 38,939
Weighted-average common shares – Diluted (in shares) 117,233,815 113,122,859 108,468,857
Diluted EPS (in dollars per share) $ 1.16 $ 0.45 $ 0.36
v3.25.4
Securities Available for Sale - Schedule of Amortized Cost, Gross Unrealized Gains and Losses, and Fair Value of AFS Securities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost $ 3,733,780 $ 3,492,264  
Gross Unrealized Gains 27,237 30,469  
Gross Unrealized Losses (50,215) (66,558)  
Allowance for Credit Losses (4,093) (3,527)  
Fair Value 3,706,709 3,452,648  
Senior asset-backed securities related to Structured Program transactions      
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost 3,065,885 2,870,071  
Gross Unrealized Gains 26,525 30,398  
Gross Unrealized Losses 0 (645)  
Allowance for Credit Losses 0 0  
Fair Value 3,092,410 2,899,824  
Portfolio layer method basis adjustment - increase (decrease) 700 (2,200)  
U.S. agency residential mortgage-backed securities      
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost 267,853 270,120  
Gross Unrealized Gains 504 48  
Gross Unrealized Losses (32,296) (43,243)  
Allowance for Credit Losses 0 0  
Fair Value 236,061 226,925  
Other asset-backed securities related to Structured Program transactions      
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost 224,802 174,132  
Gross Unrealized Gains 28 0  
Gross Unrealized Losses (1,367) (657)  
Allowance for Credit Losses (4,093) (3,527) $ 0
Fair Value 219,370 169,948  
Restricted investments 200,000 169,900  
U.S. agency securities      
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost 84,464 90,459  
Gross Unrealized Gains 0 0  
Gross Unrealized Losses (10,602) (14,513)  
Allowance for Credit Losses 0 0  
Fair Value 73,862 75,946  
Mortgage-backed securities      
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost 60,423 62,882  
Gross Unrealized Gains 135 8  
Gross Unrealized Losses (4,961) (6,216)  
Allowance for Credit Losses 0 0  
Fair Value 55,597 56,674  
Municipal securities      
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost 3,215 3,236  
Gross Unrealized Gains 0 0  
Gross Unrealized Losses (609) (697)  
Allowance for Credit Losses 0 0  
Fair Value 2,606 2,539  
Other securities      
Debt Securities, Available-for-sale [Line Items]      
Amortized Cost 27,138 21,364  
Gross Unrealized Gains 45 15  
Gross Unrealized Losses (380) (587)  
Allowance for Credit Losses 0 0  
Fair Value $ 26,803 $ 20,792  
v3.25.4
Securities Available for Sale - Schedule of AFS Securities with Unrealized Losses, Aggregated by Period of Continuous Unrealized Loss (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months $ 118,995 $ 464,591
Unrealized losses, less than 12 months (1,315) (2,404)
Fair value, 12 months or longer 327,048 307,856
Unrealized losses, 12 months or longer (48,900) (64,154)
Fair Value 446,043 772,447
Unrealized Losses (50,215) (66,558)
Senior asset-backed securities related to Structured Program transactions    
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months   334,564
Unrealized losses, less than 12 months   (645)
Fair value, 12 months or longer   0
Unrealized losses, 12 months or longer   0
Fair Value   334,564
Unrealized Losses   (645)
U.S. agency residential mortgage-backed securities    
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months 20,017 34,168
Unrealized losses, less than 12 months (266) (782)
Fair value, 12 months or longer 181,150 185,405
Unrealized losses, 12 months or longer (32,030) (42,461)
Fair Value 201,167 219,573
Unrealized Losses (32,296) (43,243)
Other asset-backed securities related to Structured Program transactions    
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months 95,494 72,251
Unrealized losses, less than 12 months (1,034) (657)
Fair value, 12 months or longer 23,719 0
Unrealized losses, 12 months or longer (333) 0
Fair Value 119,213 72,251
Unrealized Losses (1,367) (657)
U.S. agency securities    
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months 0 0
Unrealized losses, less than 12 months 0 0
Fair value, 12 months or longer 73,862 75,946
Unrealized losses, 12 months or longer (10,602) (14,513)
Fair Value 73,862 75,946
Unrealized Losses (10,602) (14,513)
Mortgage-backed securities    
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months 1,874 21,970
Unrealized losses, less than 12 months (5) (316)
Fair value, 12 months or longer 36,167 32,298
Unrealized losses, 12 months or longer (4,956) (5,900)
Fair Value 38,041 54,268
Unrealized Losses (4,961) (6,216)
Municipal securities    
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months 0 0
Unrealized losses, less than 12 months 0 0
Fair value, 12 months or longer 2,606 2,539
Unrealized losses, 12 months or longer (609) (697)
Fair Value 2,606 2,539
Unrealized Losses (609) (697)
Other securities    
Schedule of Securities Available-for-Sale [Line Items]    
Fair value, less than 12 months 1,610 1,638
Unrealized losses, less than 12 months (10) (4)
Fair value, 12 months or longer 9,544 11,668
Unrealized losses, 12 months or longer (370) (583)
Fair Value 11,154 13,306
Unrealized Losses $ (380) $ (587)
v3.25.4
Securities Available for Sale - Schedule of Activity in the Allowance for Credit Losses for AFS Securities, by Security Type (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Other asset-backed securities related to Structured Program transactions:    
Allowance for credit losses, beginning of period $ 3,527  
Allowance for credit losses, end of period 4,093 $ 3,527
Other asset-backed securities related to Structured Program transactions    
Other asset-backed securities related to Structured Program transactions:    
Allowance for credit losses, beginning of period 3,527 0
Credit loss expense for securities available for sale 566 3,527
Allowance for credit losses, end of period $ 4,093 $ 3,527
v3.25.4
Securities Available for Sale - Schedule of Contractual Maturities of AFS Securities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Amortized Cost    
Amortized cost, after 1 year through 5 years $ 3,308,809  
Amortized cost, due after 5 years through 10 years 48,923  
Amortized cost, due after 10 years 376,048  
Amortized Cost 3,733,780 $ 3,492,264
Fair Value    
Fair value, after 1 year through 5 years 3,329,657  
Fair value, due after 5 years through 10 years 45,234  
Fair value, due after 10 years 331,818  
Fair Value $ 3,706,709 3,452,648
Weighted-average yield, due after 1 year through 5 years 6.66%  
Weighted-average yield, due after 5 years through 10 years 3.62%  
Weighted-average yield, due after 10 years 3.09%  
Weighted-average yield 6.24%  
U.S. agency securities    
Amortized Cost    
Amortized cost, after 1 year through 5 years $ 4,849  
Amortized cost, due after 5 years through 10 years 35,472  
Amortized cost, due after 10 years 44,143  
Amortized Cost 84,464 90,459
Fair Value    
Fair value, after 1 year through 5 years 4,787  
Fair value, due after 5 years through 10 years 31,970  
Fair value, due after 10 years 37,105  
Fair Value 73,862 75,946
Senior asset-backed securities related to Structured Program transactions    
Amortized Cost    
Amortized cost, after 1 year through 5 years 3,065,885  
Amortized Cost 3,065,885 2,870,071
Fair Value    
Fair value, after 1 year through 5 years 3,092,410  
Fair Value 3,092,410 2,899,824
Other asset-backed securities related to Structured Program transactions    
Amortized Cost    
Amortized cost, after 1 year through 5 years 224,802  
Amortized Cost 224,802 174,132
Fair Value    
Fair value, after 1 year through 5 years 219,370  
Fair Value 219,370 169,948
Mortgage-backed securities    
Amortized Cost    
Amortized cost, after 1 year through 5 years 2,552  
Amortized cost, due after 5 years through 10 years 880  
Amortized cost, due after 10 years 56,991  
Amortized Cost 60,423 62,882
Fair Value    
Fair value, after 1 year through 5 years 2,403  
Fair value, due after 5 years through 10 years 779  
Fair value, due after 10 years 52,415  
Fair Value 55,597 56,674
Municipal securities    
Amortized Cost    
Amortized cost, after 1 year through 5 years 458  
Amortized cost, due after 5 years through 10 years 154  
Amortized cost, due after 10 years 2,603  
Amortized Cost 3,215 3,236
Fair Value    
Fair value, after 1 year through 5 years 429  
Fair value, due after 5 years through 10 years 142  
Fair value, due after 10 years 2,035  
Fair Value 2,606 2,539
U.S. agency residential mortgage-backed securities    
Amortized Cost    
Amortized cost, after 1 year through 5 years 127  
Amortized cost, due after 5 years through 10 years 2,751  
Amortized cost, due after 10 years 264,975  
Fair Value    
Fair value, after 1 year through 5 years 121  
Fair value, due after 5 years through 10 years 2,669  
Fair value, due after 10 years 233,271  
Fair Value 236,061 226,925
Other securities    
Amortized Cost    
Amortized cost, after 1 year through 5 years 10,136  
Amortized cost, due after 5 years through 10 years 9,666  
Amortized cost, due after 10 years 7,336  
Amortized Cost 27,138 21,364
Fair Value    
Fair value, after 1 year through 5 years 10,137  
Fair value, due after 5 years through 10 years 9,674  
Fair value, due after 10 years 6,992  
Fair Value $ 26,803 $ 20,792
v3.25.4
Securities Available for Sale - Narrative (Details) - Senior asset-backed securities related to Structured Program transactions - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Securities Available-for-Sale [Line Items]      
Proceeds from sale of AFS $ 0 $ 30,100 $ 0
Gross realized gain from sale of AFS securities   $ 114  
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Receivables [Abstract]      
Accrued interest receivable, location Other assets Other assets  
Accrued interest $ 17.9 $ 30.4  
Short-term payment reduction | Consumer | Unsecured personal | Short-term payment reduction modification      
Term Loans and Leases by Origination Year      
Financing receivable, modified, temporary payment reduction period 3 months    
Financing receivable, modified, additional temporary payment reduction period 3 months    
Short-term payment reduction | Minimum | Consumer | Unsecured personal | Short-term payment reduction modification      
Term Loans and Leases by Origination Year      
Financing receivable, modified, term increase from modification 5 months    
Short-term payment reduction | Maximum | Consumer | Unsecured personal | Short-term payment reduction modification      
Term Loans and Leases by Origination Year      
Financing receivable, modified, term increase from modification 9 months    
Short-term payment reduction, first three months after modification | Consumer | Unsecured personal | Short-term payment reduction modification      
Term Loans and Leases by Origination Year      
Financing receivable, excluding accrued interest, modified, accumulated $ 12.7    
Extended maturity | Consumer | Unsecured personal | Permanent loan modification      
Term Loans and Leases by Origination Year      
Financing receivable, modified, term increase from modification 12 months    
Financing receivable, modified, weighted average term increase from modification 12 months 12 months 12 months
Contractual interest rate reduction | Consumer | Unsecured personal | Permanent loan modification      
Term Loans and Leases by Origination Year      
Financing receivable, modified, weighted average interest rate decrease from modification 8.40% 8.00% 9.20%
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Loans and Leases Held for Investment at Amortized Cost (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment $ 4,272,812 $ 4,125,818    
Allowance for loan and lease losses (275,743) (236,734) $ (310,387) $ (327,852)
Loans and leases held for investment, net 3,997,069 3,889,084    
Consumer        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 3,603,548 3,509,415    
Allowance for loan and lease losses (258,811) (212,598) (298,061) (312,489)
Consumer | Unsecured personal        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 3,191,430 3,106,472    
Consumer | Residential mortgages        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 151,073 172,711    
Consumer | Secured consumer        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 261,045 230,232    
Commercial        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 669,264 616,403    
Allowance for loan and lease losses (16,932) (24,136) $ (12,326) $ (15,363)
Commercial | Equipment finance        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 39,757 64,232    
Commercial | Commercial real estate        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 472,489 373,785    
Commercial | Commercial real estate | Small Business Association Loan        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment 286,800 160,100    
Commercial | Commercial and industrial        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment $ 157,018 $ 178,386    
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Components of the Allowance for Loan and Lease Losses (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Receivables [Abstract]        
Gross allowance for loan and lease losses $ 312,667 $ 285,686    
Recovery asset value (36,924) (48,952)    
Allowance for loan and lease losses $ 275,743 $ 236,734 $ 310,387 $ 327,852
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Components of Portfolio Segment Receivables (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment $ 4,272,812 $ 4,125,818    
Allowance for loan and lease losses $ 275,743 $ 236,734 $ 310,387 $ 327,852
Allowance ratios (as a percent) 6.50% 5.70%    
Gross allowance for loan and lease losses $ 312,667 $ 285,686    
Gross allowance ratio (as a percent) 7.30% 6.90%    
Consumer        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment $ 3,603,548 $ 3,509,415    
Allowance for loan and lease losses $ 258,811 $ 212,598 298,061 312,489
Allowance ratios (as a percent) 7.20% 6.10%    
Gross allowance for loan and lease losses $ 295,735 $ 261,550    
Gross allowance ratio (as a percent) 8.20% 7.50%    
Commercial        
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]        
Loans and leases held for investment $ 669,264 $ 616,403    
Allowance for loan and lease losses $ 16,932 $ 24,136 $ 12,326 $ 15,363
Allowance ratios (as a percent) 2.50% 3.90%    
Gross allowance for loan and lease losses $ 16,932 $ 24,136    
Gross allowance ratio (as a percent) 2.50% 3.90%    
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Activity in the ACL by Portfolio Segment (Details)
$ in Thousands
3 Months Ended 12 Months Ended
Mar. 31, 2025
USD ($)
loan
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Allowance for loan and lease losses:        
Beginning of period $ 236,734 $ 236,734 $ 310,387 $ 327,852
Credit loss expense (benefit)   190,928 175,430 243,570
Charge-offs   (218,874) (303,593) (281,107)
Recoveries   66,955 54,510 20,072
End of period   275,743 236,734 310,387
Reserve for unfunded lending commitments:        
Beginning of period 105,000 105,000    
End of period   98,200 105,000  
Unfunded Loan Commitment        
Reserve for unfunded lending commitments:        
Beginning of period 1,183 1,183 1,873 1,878
Credit loss (benefit) expense   (174) (690) (5)
End of period   1,009 1,183 1,873
Unfunded Loan Commitment, Commitments to Extend Credit        
Reserve for unfunded lending commitments:        
Beginning of period     78,100  
End of period   52,000   78,100
Consumer        
Allowance for loan and lease losses:        
Beginning of period 212,598 212,598 298,061 312,489
Credit loss expense (benefit)   190,031 160,581 244,518
Charge-offs   (209,742) (299,159) (278,105)
Recoveries   65,924 53,115 19,159
End of period   258,811 212,598 298,061
Consumer | Unfunded Loan Commitment        
Reserve for unfunded lending commitments:        
Beginning of period 0 0 0 18
Credit loss (benefit) expense   0 0 (18)
End of period   0 0 0
Commercial        
Allowance for loan and lease losses:        
Beginning of period 24,136 24,136 12,326 15,363
Credit loss expense (benefit)   897 14,849 (948)
Charge-offs   (9,132) (4,434) (3,002)
Recoveries   1,031 1,395 913
End of period   16,932 24,136 12,326
Commercial | Office Building        
Allowance for loan and lease losses:        
Charge-offs $ (8,000)      
Reserve for unfunded lending commitments:        
Number of loans written off | loan 1      
Commercial | Unfunded Loan Commitment        
Reserve for unfunded lending commitments:        
Beginning of period $ 1,183 1,183 1,873 1,860
Credit loss (benefit) expense   (174) (690) 13
End of period   $ 1,009 $ 1,183 $ 1,873
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Charge-Offs by Origination Year (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Term Loans and Leases by Origination Year  
2025 $ 17,539
2024 56,185
2023 62,051
2022 60,568
2021 13,934
Prior 8,597
Total 218,874
Consumer  
Term Loans and Leases by Origination Year  
2025 17,539
2024 56,013
2023 62,051
2022 60,238
2021 13,901
Prior 0
Total 209,742
Consumer | Unsecured personal  
Term Loans and Leases by Origination Year  
2025 17,391
2024 55,604
2023 61,022
2022 59,685
2021 13,737
Prior 0
Total 207,439
Consumer | Residential mortgages  
Term Loans and Leases by Origination Year  
2025 0
2024 0
2023 0
2022 0
2021 0
Prior 0
Total 0
Consumer | Secured consumer  
Term Loans and Leases by Origination Year  
2025 148
2024 409
2023 1,029
2022 553
2021 164
Prior 0
Total 2,303
Commercial  
Term Loans and Leases by Origination Year  
2025 0
2024 172
2023 0
2022 330
2021 33
Prior 8,597
Total 9,132
Commercial | Equipment finance  
Term Loans and Leases by Origination Year  
2025 0
2024 0
2023 0
2022 0
2021 0
Prior 0
Total 0
Commercial | Commercial real estate  
Term Loans and Leases by Origination Year  
2025 0
2024 0
2023 0
2022 0
2021 0
Prior 8,597
Total 8,597
Commercial | Commercial and industrial  
Term Loans and Leases by Origination Year  
2025 0
2024 172
2023 0
2022 330
2021 33
Prior 0
Total $ 535
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Consumer Lending Credit Quality Indicators and Commercial Lending Credit Quality Indicators (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Term Loans and Leases by Origination Year    
Total $ 4,272,812 $ 4,125,818
Loans and leases held for investment    
Term Loans and Leases by Origination Year    
Portfolio layer method basis adjustment - increase (decrease) 1,597 1,872
Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method    
Term Loans and Leases by Origination Year    
Year 1 1,896,796 1,436,784
Year 2 805,532 889,342
Year 3 379,062 892,178
Year 4 362,541 212,663
Year 5 95,729 28,176
Prior 62,291 48,400
Total 3,601,951 3,507,543
Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Unsecured personal    
Term Loans and Leases by Origination Year    
Year 1 1,761,554 1,357,478
Year 2 757,659 810,133
Year 3 335,672 787,948
Year 4 293,378 149,041
Year 5 41,570 0
Prior 0 0
Total 3,189,833 3,104,600
Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Residential mortgages    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 45,828
Year 4 40,931 52,679
Year 5 50,129 28,176
Prior 60,013 46,028
Total 151,073 172,711
Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Secured consumer    
Term Loans and Leases by Origination Year    
Year 1 135,242 79,306
Year 2 47,873 79,209
Year 3 43,390 58,402
Year 4 28,232 10,943
Year 5 4,030 0
Prior 2,278 2,372
Total 261,045 230,232
Commercial    
Term Loans and Leases by Origination Year    
Year 1 117,723 51,794
Year 2 67,487 104,562
Year 3 90,371 184,584
Year 4 159,824 77,682
Year 5 73,459 52,771
Prior 160,400 145,010
Total 669,264 616,403
Commercial | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 148,333 161,048
Commercial | Equipment finance    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 1,519
Year 3 0 33,655
Year 4 24,566 13,314
Year 5 5,429 9,101
Prior 9,762 6,643
Total 39,757 64,232
Commercial | Equipment finance | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Equipment finance | Pass    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 1,519
Year 3 0 32,544
Year 4 21,283 7,790
Year 5 1,990 9,101
Prior 9,762 6,643
Total 33,035 57,597
Commercial | Equipment finance | Pass | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Equipment finance | Special mention    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 335
Year 4 2,587 602
Year 5 227 0
Prior 0 0
Total 2,814 937
Commercial | Equipment finance | Special mention | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Equipment finance | Substandard    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 776
Year 4 0 4,922
Year 5 3,212 0
Prior 0 0
Total 3,212 5,698
Commercial | Equipment finance | Substandard | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Equipment finance | Doubtful    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 0
Year 4 696 0
Year 5 0 0
Prior 0 0
Total 696 0
Commercial | Equipment finance | Doubtful | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Equipment finance | Loss    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 0
Year 4 0 0
Year 5 0 0
Prior 0 0
Total 0 0
Commercial | Equipment finance | Loss | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Commercial real estate    
Term Loans and Leases by Origination Year    
Year 1 95,736 22,847
Year 2 36,356 67,692
Year 3 63,750 93,454
Year 4 96,320 29,886
Year 5 41,156 36,186
Prior 139,171 123,720
Total 472,489 373,785
Commercial | Commercial real estate | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 39,507 41,982
Commercial | Commercial real estate | Pass    
Term Loans and Leases by Origination Year    
Year 1 95,736 22,847
Year 2 36,356 67,692
Year 3 63,750 89,903
Year 4 94,771 21,174
Year 5 32,452 27,947
Prior 121,231 106,060
Total 444,296 335,623
Commercial | Commercial real estate | Pass | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 30,959 31,499
Commercial | Commercial real estate | Special mention    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 0
Year 4 0 0
Year 5 0 252
Prior 6,088 6,276
Total 6,088 6,528
Commercial | Commercial real estate | Special mention | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Commercial real estate | Substandard    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 2,430
Year 4 428 8,441
Year 5 8,433 7,987
Prior 11,370 10,791
Total 20,231 29,649
Commercial | Commercial real estate | Substandard | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 7,005 8,940
Commercial | Commercial real estate | Doubtful    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 0
Year 4 0 0
Year 5 0 0
Prior 61 0
Total 61 0
Commercial | Commercial real estate | Doubtful | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 0 0
Commercial | Commercial real estate | Loss    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 1,121
Year 4 1,121 271
Year 5 271 0
Prior 421 593
Total 1,813 1,985
Commercial | Commercial real estate | Loss | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 1,543 1,543
Commercial | Commercial and industrial    
Term Loans and Leases by Origination Year    
Year 1 21,987 28,947
Year 2 31,131 35,351
Year 3 26,621 57,475
Year 4 38,938 34,482
Year 5 26,874 7,484
Prior 11,467 14,647
Total 157,018 178,386
Commercial | Commercial and industrial | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 108,826 119,066
Commercial | Commercial and industrial | Pass    
Term Loans and Leases by Origination Year    
Year 1 21,987 28,030
Year 2 28,942 29,186
Year 3 16,580 31,697
Year 4 18,108 27,474
Year 5 19,441 5,503
Prior 7,879 12,678
Total 112,937 134,568
Commercial | Commercial and industrial | Pass | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 75,216 85,269
Commercial | Commercial and industrial | Special mention    
Term Loans and Leases by Origination Year    
Year 1 0 635
Year 2 0 0
Year 3 0 5,165
Year 4 8,535 2,652
Year 5 2,959 76
Prior 67 0
Total 11,561 8,528
Commercial | Commercial and industrial | Special mention | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 9,264 7,065
Commercial | Commercial and industrial | Substandard    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 1,438 4,071
Year 3 8,275 13,110
Year 4 5,153 2,311
Year 5 3,126 1,399
Prior 3,010 1,670
Total 21,002 22,561
Commercial | Commercial and industrial | Substandard | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 13,790 14,879
Commercial | Commercial and industrial | Doubtful    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 3,279
Year 4 3,456 1,477
Year 5 1,348 506
Prior 511 285
Total 5,315 5,547
Commercial | Commercial and industrial | Doubtful | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 4,353 4,671
Commercial | Commercial and industrial | Loss    
Term Loans and Leases by Origination Year    
Year 1 0 282
Year 2 751 2,094
Year 3 1,766 4,224
Year 4 3,686 568
Year 5 0 0
Prior 0 14
Total 6,203 7,182
Commercial | Commercial and industrial | Loss | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total 6,203 7,182
Current | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Unsecured personal    
Term Loans and Leases by Origination Year    
Year 1 1,741,108 1,347,685
Year 2 740,483 787,936
Year 3 326,147 762,223
Year 4 283,513 142,546
Year 5 39,605 0
Prior 0 0
Total 3,130,856 3,040,390
Current | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Residential mortgages    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 45,828
Year 4 40,931 52,679
Year 5 50,129 28,176
Prior 59,039 45,789
Total 150,099 172,472
Current | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Secured consumer    
Term Loans and Leases by Origination Year    
Year 1 134,255 79,161
Year 2 47,453 78,081
Year 3 42,332 56,766
Year 4 26,961 10,573
Year 5 3,769 0
Prior 2,278 2,372
Total 257,048 226,953
30-59 days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Unsecured personal    
Term Loans and Leases by Origination Year    
Year 1 9,084 4,981
Year 2 5,680 7,344
Year 3 3,533 8,952
Year 4 3,591 2,253
Year 5 603 0
Prior 0 0
Total 22,491 23,530
30-59 days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Residential mortgages    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 0
Year 4 0 0
Year 5 0 0
Prior 0 151
Total 0 151
30-59 days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Secured consumer    
Term Loans and Leases by Origination Year    
Year 1 778 98
Year 2 261 824
Year 3 816 1,199
Year 4 941 221
Year 5 210 0
Prior 0 0
Total 3,006 2,342
30-59 days past due | Commercial    
Term Loans and Leases by Origination Year    
Total 2,236 14,644
30-59 days past due | Commercial | Equipment finance    
Term Loans and Leases by Origination Year    
Total 696 67
30-59 days past due | Commercial | Commercial real estate    
Term Loans and Leases by Origination Year    
Total 0 8,320
30-59 days past due | Commercial | Commercial and industrial    
Term Loans and Leases by Origination Year    
Total 1,540 6,257
60-89 days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Unsecured personal    
Term Loans and Leases by Origination Year    
Year 1 6,500 2,448
Year 2 5,447 6,933
Year 3 2,887 7,920
Year 4 3,051 1,992
Year 5 665 0
Prior 0 0
Total 18,550 19,293
60-89 days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Residential mortgages    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 0
Year 4 0 0
Year 5 0 0
Prior 888 88
Total 888 88
60-89 days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Secured consumer    
Term Loans and Leases by Origination Year    
Year 1 131 11
Year 2 128 147
Year 3 109 338
Year 4 177 104
Year 5 51 0
Prior 0 0
Total 596 600
60-89 days past due | Commercial    
Term Loans and Leases by Origination Year    
Total 1,878 1,665
60-89 days past due | Commercial | Equipment finance    
Term Loans and Leases by Origination Year    
Total 0 0
60-89 days past due | Commercial | Commercial real estate    
Term Loans and Leases by Origination Year    
Total 0 483
60-89 days past due | Commercial | Commercial and industrial    
Term Loans and Leases by Origination Year    
Total 1,878 1,182
90 or more days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Unsecured personal    
Term Loans and Leases by Origination Year    
Year 1 4,862 2,364
Year 2 6,049 7,920
Year 3 3,105 8,853
Year 4 3,223 2,250
Year 5 697 0
Prior 0 0
Total 17,936 21,387
90 or more days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Residential mortgages    
Term Loans and Leases by Origination Year    
Year 1 0 0
Year 2 0 0
Year 3 0 0
Year 4 0 0
Year 5 0 0
Prior 86 0
Total 86 0
90 or more days past due | Consumer Portfolio Segment, Excluding Cumulative Basis Adjustment for Portfolio Layer Method | Secured consumer    
Term Loans and Leases by Origination Year    
Year 1 78 36
Year 2 31 157
Year 3 133 99
Year 4 153 45
Year 5 0 0
Prior 0 0
Total 395 337
90 or more days past due | Commercial    
Term Loans and Leases by Origination Year    
Total 34,344 30,253
90 or more days past due | Commercial | Equipment finance    
Term Loans and Leases by Origination Year    
Total 3,088 4,551
90 or more days past due | Commercial | Commercial real estate    
Term Loans and Leases by Origination Year    
Total 11,182 9,731
90 or more days past due | Commercial | Commercial and industrial    
Term Loans and Leases by Origination Year    
Total $ 20,074 $ 15,971
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Analysis of the Past Due Loans and Leases HFI at Amortized Cost (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment $ 4,272,812 $ 4,125,818
Commercial    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 669,264 616,403
Commercial | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 148,333 161,048
Commercial | 30-59 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 2,236 14,644
Commercial | 60-89 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 1,878 1,665
Commercial | 90 or More Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 34,344 30,253
Commercial | Total Days Past Due    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 38,458 46,562
Commercial | Total Days Past Due | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 23,161 26,968
Commercial | Equipment finance    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 39,757 64,232
Commercial | Equipment finance | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 0 0
Commercial | Equipment finance | 30-59 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 696 67
Commercial | Equipment finance | 60-89 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 0 0
Commercial | Equipment finance | 90 or More Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 3,088 4,551
Commercial | Equipment finance | Total Days Past Due    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 3,784 4,618
Commercial | Equipment finance | Total Days Past Due | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 0 0
Commercial | Commercial real estate    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 472,489 373,785
Commercial | Commercial real estate | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 39,507 41,982
Commercial | Commercial real estate | 30-59 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 0 8,320
Commercial | Commercial real estate | 60-89 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 0 483
Commercial | Commercial real estate | 90 or More Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 11,182 9,731
Commercial | Commercial real estate | Total Days Past Due    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 11,182 18,534
Commercial | Commercial real estate | Total Days Past Due | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 8,231 8,456
Commercial | Commercial and industrial    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 157,018 178,386
Commercial | Commercial and industrial | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 108,826 119,066
Commercial | Commercial and industrial | 30-59 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 1,540 6,257
Commercial | Commercial and industrial | 60-89 Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 1,878 1,182
Commercial | Commercial and industrial | 90 or More Days    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 20,074 15,971
Commercial | Commercial and industrial | Total Days Past Due    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment 23,492 23,410
Commercial | Commercial and industrial | Total Days Past Due | Loans Guaranteed by Small Business Association    
Term Loans and Leases by Origination Year    
Total commercial loans and leases held for investment $ 14,930 $ 18,512
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Loan Modifications (Details) - Consumer - Unsecured personal - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans $ 27,217 $ 37,926 $ 15,876
% of unsecured personal loans at amortized cost as of period end 0.90% 1.20% 0.40%
Short-term payment reduction      
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans $ 17,880 $ 26,421 $ 4,867
Permanent loan modification      
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans 5,985 5,874 3,659
Debt settlement      
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans $ 3,352 $ 5,631 $ 7,350
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Amortized Cost of Loan Modifications (Details) - Consumer - Unsecured personal - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Short-term payment reduction    
Financing Receivable, Modified [Line Items]    
Total loan modifications $ 17,880 $ 26,421
Permanent loan modification    
Financing Receivable, Modified [Line Items]    
Total loan modifications 5,985 5,874
Debt settlement    
Financing Receivable, Modified [Line Items]    
Total loan modifications 3,352 5,631
Current | Short-term payment reduction    
Financing Receivable, Modified [Line Items]    
Total loan modifications 14,750 21,471
Current | Permanent loan modification    
Financing Receivable, Modified [Line Items]    
Total loan modifications 5,541 5,285
Current | Debt settlement    
Financing Receivable, Modified [Line Items]    
Total loan modifications 47 43
30-59 days past due | Short-term payment reduction    
Financing Receivable, Modified [Line Items]    
Total loan modifications 1,357 1,851
30-59 days past due | Permanent loan modification    
Financing Receivable, Modified [Line Items]    
Total loan modifications 171 247
30-59 days past due | Debt settlement    
Financing Receivable, Modified [Line Items]    
Total loan modifications 29 19
60-89 days past due | Short-term payment reduction    
Financing Receivable, Modified [Line Items]    
Total loan modifications 894 1,462
60-89 days past due | Permanent loan modification    
Financing Receivable, Modified [Line Items]    
Total loan modifications 162 159
60-89 days past due | Debt settlement    
Financing Receivable, Modified [Line Items]    
Total loan modifications 585 811
90 or more days past due | Short-term payment reduction    
Financing Receivable, Modified [Line Items]    
Total loan modifications 879 1,637
90 or more days past due | Permanent loan modification    
Financing Receivable, Modified [Line Items]    
Total loan modifications 111 183
90 or more days past due | Debt settlement    
Financing Receivable, Modified [Line Items]    
Total loan modifications $ 2,691 $ 4,758
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Total Amount of Charge-Offs for Loan Modifications (Details) - Consumer - Unsecured personal - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans $ 49,327 $ 82,926 $ 53,643
Short-term payment reduction      
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans 9,229 7,945 224
Permanent loan modification      
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans 1,542 2,136 308
Debt settlement      
Financing Receivable, Modified [Line Items]      
Total loan modifications – unsecured personal loans $ 38,556 $ 72,845 $ 53,111
v3.25.4
Loans and Leases Held for Investment at Amortized Cost, Net of Allowance for Loan and Lease Losses - Schedule of Nonaccrual Loans and Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Financing Receivable, Past Due [Line Items]    
Nonaccrual $ 60,432 $ 72,304
Nonaccrual with no related ACL $ 16,367 $ 13,141
Nonaccrual ratios (as a percent) 1.40% 1.80%
Consumer    
Financing Receivable, Past Due [Line Items]    
Nonaccrual $ 18,762 $ 22,019
Nonaccrual with no related ACL $ 431 $ 295
Nonaccrual ratios (as a percent) 0.50% 0.60%
Consumer | Unsecured personal    
Financing Receivable, Past Due [Line Items]    
Nonaccrual $ 17,936 $ 21,387
Nonaccrual with no related ACL 0 0
Consumer | Residential mortgages    
Financing Receivable, Past Due [Line Items]    
Nonaccrual 431 295
Nonaccrual with no related ACL 431 295
Consumer | Secured consumer    
Financing Receivable, Past Due [Line Items]    
Nonaccrual 395 337
Nonaccrual with no related ACL 0 0
Commercial    
Financing Receivable, Past Due [Line Items]    
Nonaccrual 41,670 50,285
Nonaccrual with no related ACL $ 15,936 $ 12,846
Nonaccrual ratios (as a percent) 6.20% 8.20%
Commercial | Loans Guaranteed by Small Business Association    
Financing Receivable, Past Due [Line Items]    
Nonaccrual $ 29,700 $ 31,200
Commercial | Equipment finance    
Financing Receivable, Past Due [Line Items]    
Nonaccrual 3,088 4,516
Nonaccrual with no related ACL 0 0
Commercial | Commercial real estate    
Financing Receivable, Past Due [Line Items]    
Nonaccrual 11,253 18,280
Nonaccrual with no related ACL 5,799 5,345
Commercial | Commercial and industrial    
Financing Receivable, Past Due [Line Items]    
Nonaccrual 27,329 27,489
Nonaccrual with no related ACL $ 10,137 $ 7,501
v3.25.4
Structured Program Transactions and Variable Interest Entities - Schedule of VIE Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Assets    
Total securities available for sale $ 3,706,709 $ 3,452,648
Other assets 368,086 403,982
Total assets 11,567,816 10,630,509
Liabilities    
Other liabilities 233,518 220,541
Total liabilities 10,067,388 9,288,778
Unconsolidated    
Assets    
Total securities available for sale 3,311,780 3,069,771
Other assets 53,660 46,269
Total assets 3,365,440 3,116,040
Liabilities    
Other liabilities 1,023 6,313
Total liabilities 1,023 6,313
Total net assets (maximum loss exposure) $ 3,364,417 $ 3,109,727
v3.25.4
Structured Program Transactions and Variable Interest Entities - Schedule of Unconsolidated VIEs (Details) - Unconsolidated - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Fair value of consideration received:      
Cash $ 1,094,285 $ 394,205 $ 172,397
Net securities retained from Structured Program transactions 1,993,586 2,711,693 1,299,313
Other assets, net 36,302 35,877 16,740
Total consideration 3,124,173 3,141,775 1,488,450
Fair value of loans sold (3,090,986) (3,079,628) (1,474,077)
Sale of senior securities related to Structured Program transactions 0 (30,000) 0
Deconsolidation of debt 0 880 0
Principal derecognized from loans securitized or sold 0 (737) 0
Gain on sales of loans and securities 33,187 32,290 14,373
Cash proceeds from continuing involvement:      
Servicing and other administrative fees 38,300 27,047 5,475
Interest received on securities retained from Structured Program transactions $ 203,138 $ 164,807 $ 22,786
v3.25.4
Structured Program Transactions and Variable Interest Entities - Narrative (Details) - Off-Balance Sheet Loans - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]    
Outstanding principal balance $ 4,400.0 $ 3,500.0
Off-balance sheet loans, principal amount outstanding, 31 days or more past due $ 64.9 $ 44.7
v3.25.4
Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Assets      
Loans held for sale at fair value $ 1,762,396 $ 636,352  
Loans held for investment at fair value 473,314 1,027,798  
Securities available for sale:      
Total securities available for sale 3,706,709 3,452,648  
Servicing assets 65,167 60,697 $ 77,680
Other assets 2,099 5,820  
Total assets 6,009,685 5,183,315  
Liabilities      
Other liabilities 5,783 16,818  
Total liabilities 5,783 16,818  
Senior asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 3,092,410 2,899,824  
U.S. agency residential mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 236,061 226,925  
Other asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 219,370 169,948  
U.S. agency securities      
Securities available for sale:      
Total securities available for sale 73,862 75,946  
Mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 55,597 56,674  
Municipal securities      
Securities available for sale:      
Total securities available for sale 2,606 2,539  
Other securities      
Securities available for sale:      
Total securities available for sale 26,803 20,792  
Level 1      
Assets      
Loans held for sale at fair value 0 0  
Loans held for investment at fair value 0 0  
Securities available for sale:      
Total securities available for sale 0 0  
Servicing assets 0 0  
Other assets 0 0  
Total assets 0 0  
Liabilities      
Other liabilities 0 0  
Total liabilities 0 0  
Level 1 | Senior asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 0 0  
Level 1 | U.S. agency residential mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 1 | Other asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 0 0  
Level 1 | U.S. agency securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 1 | Mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 1 | Municipal securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 1 | Other securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 2      
Assets      
Loans held for sale at fair value 0 0  
Loans held for investment at fair value 0 0  
Securities available for sale:      
Total securities available for sale 384,846 382,876  
Servicing assets 0 0  
Other assets 2,099 5,820  
Total assets 386,945 388,696  
Liabilities      
Other liabilities 3,918 5,019  
Total liabilities 3,918 5,019  
Level 2 | Senior asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 0 0  
Level 2 | U.S. agency residential mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 236,061 226,925  
Level 2 | Other asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 0 0  
Level 2 | U.S. agency securities      
Securities available for sale:      
Total securities available for sale 73,862 75,946  
Level 2 | Mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 55,597 56,674  
Level 2 | Municipal securities      
Securities available for sale:      
Total securities available for sale 2,606 2,539  
Level 2 | Other securities      
Securities available for sale:      
Total securities available for sale 16,720 20,792  
Level 3      
Assets      
Loans held for sale at fair value 1,762,396 636,352  
Loans held for investment at fair value 473,314 1,027,798  
Securities available for sale:      
Total securities available for sale 3,321,863 3,069,772  
Servicing assets 65,167 60,697  
Other assets 0 0  
Total assets 5,622,740 4,794,619  
Liabilities      
Other liabilities 1,865 11,799  
Total liabilities 1,865 11,799  
Level 3 | Senior asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 3,092,410 2,899,824  
Level 3 | U.S. agency residential mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 3 | Other asset-backed securities related to Structured Program transactions      
Securities available for sale:      
Total securities available for sale 219,370 169,948  
Level 3 | U.S. agency securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 3 | Mortgage-backed securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 3 | Municipal securities      
Securities available for sale:      
Total securities available for sale 0 0  
Level 3 | Other securities      
Securities available for sale:      
Total securities available for sale $ 10,083 $ 0  
v3.25.4
Fair Value Measurements - Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement of Loans HFS (Details) - Level 3
Dec. 31, 2025
Dec. 31, 2024
Minimum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.066 0.071
Minimum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.033 0.018
Minimum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.205 0.150
Maximum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.090 0.119
Maximum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.160 0.212
Maximum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.260 0.276
Weighted-Average | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.071 0.079
Weighted-Average | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.063 0.054
Weighted-Average | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.255 0.204
v3.25.4
Fair Value Measurements - Schedule of Sensitivity of Loans HFS at Fair Value to Adverse Changes in Key Assumptions (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans held for sale at fair value $ 1,762,396 $ 636,352
Loans Held for Sale    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans held for sale at fair value 1,762,396 636,352
Discount rates, impact of 100 basis point increase (21,458) (7,663)
Discount rates, impact of 200 basis point increase (42,471) (15,174)
Expected credit loss rates on underlying loans, 10% adverse change (20,970) (6,436)
Expected credit loss rates on underlying loans, 20% adverse change (41,766) (12,937)
Expected prepayment rates, 10% adverse change (5,703) (1,274)
Expected prepayment rates, 20% adverse change $ (10,546) $ (2,444)
Expected Weighted-Average Life | Loans Held for Sale    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Expected remaining weighted-average life (in years) 1 year 4 months 24 days 1 year 4 months 24 days
v3.25.4
Fair Value Measurements - Schedule of Loans HFS at Fair Value Activity and Aggregate Fair Value of HFS Loans (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of loans held for sale $ 1,762,396 $ 636,352
Loans Held for Sale    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value at beginning of period 636,352 407,773
Originations and purchases 6,962,944 5,194,160
Sales (5,272,927) (4,576,779)
Principal payments (420,262) (231,624)
Realized charge-offs, net of recoveries, recorded in earnings (26,993) (20,336)
Fair value adjustments recorded in earnings (116,718) (136,842)
Fair value at end of period 1,762,396 636,352
Aggregate unpaid principal balance 1,795,818 657,984
Cumulative fair value adjustments (33,422) (21,632)
Fair value of loans held for sale 1,762,396 636,352
90 or more days past due | Loans Held for Sale    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Aggregate unpaid principal balance 3,931 3,719
Cumulative fair value adjustments (3,176) (3,012)
Fair value of loans held for sale $ 755 $ 707
v3.25.4
Fair Value Measurements - Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement of Loans HFI (Details) - Level 3
Dec. 31, 2025
Dec. 31, 2024
Minimum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.065 0.072
Minimum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.041 0.030
Minimum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.196 0.156
Maximum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.085 0.218
Maximum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.191 0.202
Maximum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.211 0.214
Weighted-Average | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.070 0.105
Weighted-Average | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.074 0.066
Weighted-Average | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.200 0.193
v3.25.4
Fair Value Measurements - Schedule of Sensitivity of Loans HFI at Fair Value to Adverse Changes in Key Assumptions (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans held for investment at fair value $ 473,314 $ 1,027,798
Loans Held for Investment    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans held for investment at fair value 473,314 1,027,798
Discount rates, impact of 100 basis point increase (2,832) (7,832)
Discount rates, impact of 200 basis point increase (5,633) (15,557)
Expected credit loss rates on underlying loans, 10% adverse change (5,738) (11,821)
Expected credit loss rates on underlying loans, 20% adverse change (13,161) (25,428)
Expected prepayment rates, 10% adverse change (2,490) (4,813)
Expected prepayment rates, 20% adverse change $ (4,979) $ (9,854)
Weighted-Average | Expected Weighted-Average Life | Loans Held for Investment    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Expected remaining weighted-average life (in years) 8 months 12 days 10 months 24 days
v3.25.4
Fair Value Measurements - Schedule of Loans HFI at Fair Value Activity and Aggregate Fair Value of HFI Loans (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of loans held for investment $ 473,314 $ 1,027,798
Loans Held for Investment    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value at beginning of period 1,027,798 262,190
Originations and purchases 138,055 1,396,223
Principal payments (683,231) (618,472)
Interest income accretion and fair value adjustments recorded in earnings (9,308) (12,143)
Fair value at end of period 473,314 1,027,798
Fair value of loans held for investment 473,314 1,027,798
Balance at Fair Value    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value of loans held for investment 4,251,852 4,051,497
Balance at Fair Value | Off-Balance Sheet Loans | Loans Held for Investment    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Aggregate unpaid principal balance 495,649 1,097,511
Cumulative fair value adjustments (22,335) (69,713)
Fair value of loans held for investment 473,314 1,027,798
Balance at Fair Value | Off-Balance Sheet Loans | 90 or more days past due | Loans Held for Investment    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Aggregate unpaid principal balance 5,177 14,616
Cumulative fair value adjustments (4,183) (11,836)
Fair value of loans held for investment $ 994 $ 2,780
v3.25.4
Fair Value Measurements - Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement of Senior Asset-Backed Securities (Details) - Senior asset-backed securities related to Structured Program transactions - Discount rate
Dec. 31, 2025
Dec. 31, 2024
Minimum    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.050 0.060
Maximum    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.054 0.060
Weighted-Average    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.052 0.060
v3.25.4
Fair Value Measurements - Schedule of Sensitivity in the Fair Value of Senior Asset-Backed Securities to Adverse Changes in Key Assumptions (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value $ 3,706,709 $ 3,452,648
Senior asset-backed securities related to Structured Program transactions    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 3,092,410 2,899,824
100 basis point increase (32,467) (37,315)
200 basis point increase $ (64,934) $ (74,630)
Senior asset-backed securities related to Structured Program transactions | Weighted-Average    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Expected remaining weighted-average life (in years) 1 year 1 month 6 days 1 year 2 months 12 days
v3.25.4
Fair Value Measurements - Schedule of Senior Asset-Backed Securities at Fair Value Activity (Details) - Senior asset-backed securities related to Structured Program transactions - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Sensitivity Analysis of Debt Securities Available-for-Sale [Line Items]    
Fair value at beginning of period $ 2,899,824 $ 1,176,403
Additions 1,839,092 2,558,003
Sales 0 (30,114)
Cash received (1,643,278) (823,331)
Change in unrealized loss (3,228) 18,863
Fair value at end of period $ 3,092,410 $ 2,899,824
v3.25.4
Fair Value Measurements - Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement of Other Asset-Backed Securities (Details) - Level 3 - Other asset-backed securities related to Structured Program transactions
Dec. 31, 2025
Dec. 31, 2024
Minimum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.066 0.071
Minimum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.031 0.034
Minimum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.228 0.187
Maximum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.086 0.110
Maximum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.062 0.074
Maximum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.274 0.209
Weighted-Average | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.069 0.079
Weighted-Average | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.050 0.050
Weighted-Average | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, debt securities available-for-sale 0.258 0.205
v3.25.4
Fair Value Measurements - Schedule of Sensitivity in the Fair Value of Other Asset-Backed Securities to Adverse Changes in Key Assumptions (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value $ 3,706,709 $ 3,452,648
Other asset-backed securities related to Structured Program transactions    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 219,370 169,948
Discount rate:    
100 basis point increase (2,285) (1,909)
200 basis point increase (4,529) (3,783)
Annualized net credit loss rate:    
10% increase (2,077) (1,778)
20% increase (4,112) (3,567)
Annualized prepayment rate:    
10% increase (674) (432)
20% increase $ (1,227) $ (835)
Other asset-backed securities related to Structured Program transactions | Weighted-Average    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Expected remaining weighted-average life (in years) 1 year 2 months 12 days 1 year 3 months 18 days
v3.25.4
Fair Value Measurements - Schedule of Other Asset-Backed Securities at Fair Value Activity (Details) - Other asset-backed securities related to Structured Program transactions - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Fair value at beginning of period $ 169,948 $ 73,393
Originations and purchases 154,494 153,690
Cash received (103,825) (53,219)
Credit loss expense for securities available for sale (566) (3,217)
Change in unrealized loss (681) (699)
Fair value at end of period $ 219,370 $ 169,948
v3.25.4
Fair Value Measurements - Schedule of Significant Unobservable Inputs Used in the Fair Value Measurement of Servicing Assets (Details) - Level 3
Dec. 31, 2025
Dec. 31, 2024
Minimum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.089 0.087
Minimum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.033 0.018
Minimum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.199 0.148
Minimum | Market servicing rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.0058 0.0062
Maximum | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.162 0.173
Maximum | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.195 0.212
Maximum | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.259 0.275
Maximum | Market servicing rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.0058 0.0062
Weighted-Average | Discount rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.104 0.108
Weighted-Average | Annualized net credit loss rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.065 0.082
Weighted-Average | Annualized prepayment rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.246 0.200
Weighted-Average | Market servicing rate    
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]    
Measurement input, percent 0.0058 0.0062
v3.25.4
Fair Value Measurements - Schedule of Sensitivity in the Fair Value of Servicing Assets to Adverse Changes in Key Assumptions (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Servicing assets $ 65,167 $ 60,697 $ 77,680
Level 3      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Servicing assets 65,167 60,697  
Level 3 | Servicing Assets      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Servicing assets $ 65,167 $ 60,697  
Expected remaining weighted-average life (in years) 1 year 2 months 12 days 1 year 2 months 12 days  
Discount rates, impact of 100 basis point increase $ (567) $ (519)  
Discount rates, impact of 200 basis point increase (1,134) (1,038)  
Expected credit loss on rates on underlying loans, 10% adverse change (536) (551)  
Expected credit loss on rates on underlying loans, 20% adverse change (1,071) (1,102)  
Expected prepayment rates, 10% adverse change (1,892) (1,359)  
Expected prepayment rates, 20% adverse change $ (3,785) $ (2,718)  
v3.25.4
Fair Value Measurements - Schedule of Estimated Fair Value of Servicing Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Fair Value Disclosures [Abstract]    
Weighted-average market servicing rate assumptions, servicing assets 0.58% 0.62%
Market servicing rate increase by .1% $ (7,289) $ (6,940)
Market servicing rate decrease by .1% $ 7,289 $ 6,940
Change in rate 0.10% 0.10%
v3.25.4
Fair Value Measurements - Schedule of Servicing Assets at Fair Value Activity (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Servicing Assets, Changes in fair value due to:    
Fair value at beginning of period $ 60,697 $ 77,680
Issuances 63,927 58,396
Change in fair value, included in Marketplace Revenue (59,457) (75,359)
Other net changes 0 (20)
Fair value at end of period $ 65,167 $ 60,697
v3.25.4
Fair Value Measurements - Schedule of Financial Instruments Not Recorded at Fair Value (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Assets    
Loans and leases held for investment, net $ 473,314 $ 1,027,798
Other assets 2,099 5,820
Total assets 6,009,685 5,183,315
Liabilities    
Other liabilities 5,783 16,818
Total liabilities 5,783 16,818
Level 1    
Assets    
Loans and leases held for investment, net 0 0
Other assets 0 0
Total assets 0 0
Liabilities    
Other liabilities 0 0
Total liabilities 0 0
Level 2    
Assets    
Loans and leases held for investment, net 0 0
Other assets 2,099 5,820
Total assets 386,945 388,696
Liabilities    
Other liabilities 3,918 5,019
Total liabilities 3,918 5,019
Level 3    
Assets    
Loans and leases held for investment, net 473,314 1,027,798
Other assets 0 0
Total assets 5,622,740 4,794,619
Liabilities    
Other liabilities 1,865 11,799
Total liabilities 1,865 11,799
Carrying Amount    
Assets    
Loans and leases held for investment, net 3,997,069 3,889,084
Other assets 47,470 40,466
Total assets 4,044,539 3,929,550
Liabilities    
Deposits 2,434,422 2,294,214
Other liabilities 40,931 44,801
Total liabilities 2,475,353 2,339,015
Balance at Fair Value    
Assets    
Loans and leases held for investment, net 4,251,852 4,051,497
Other assets 47,765 40,804
Total assets 4,299,617 4,092,301
Liabilities    
Deposits 2,437,209 2,306,373
Other liabilities 40,931 44,801
Total liabilities 2,478,140 2,351,174
Balance at Fair Value | Level 1    
Assets    
Loans and leases held for investment, net 0 0
Other assets 0 0
Total assets 0 0
Liabilities    
Deposits 0 0
Other liabilities 0 0
Total liabilities 0 0
Balance at Fair Value | Level 2    
Assets    
Loans and leases held for investment, net 0 0
Other assets 47,312 40,143
Total assets 47,312 40,143
Liabilities    
Deposits 0 0
Other liabilities 11,926 22,833
Total liabilities 11,926 22,833
Balance at Fair Value | Level 3    
Assets    
Loans and leases held for investment, net 4,251,852 4,051,497
Other assets 453 661
Total assets 4,252,305 4,052,158
Liabilities    
Deposits 2,437,209 2,306,373
Other liabilities 29,005 21,968
Total liabilities $ 2,466,214 $ 2,328,341
v3.25.4
Derivative Instruments and Hedging Activities - Schedule of Notional and Gross Fair Value Amounts of Derivatives Not Designated (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional $ 453,737 $ 212,484
Derivative Asset 528 72
Derivative Liability $ (1,561) $ (10,930)
Derivative Asset, Statement of Financial Position [Extensible Enumeration] Other assets  
Derivative Liability, Statement of Financial Position [Extensible Enumeration]   Other liabilities
Credit derivatives    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional $ 3,737 $ 12,484
Derivative Asset 0 0
Derivative Liability (1,327) (10,930)
Interest rate contract    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional 450,000 200,000
Derivative Asset 528 72
Derivative Liability (234) 0
Interest rate caps    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional 325,000 200,000
Derivative Asset 528 72
Derivative Liability 0 0
Interest rate swaps    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional 125,000 0
Derivative Asset 0 0
Derivative Liability $ (234) $ 0
v3.25.4
Derivative Instruments and Hedging Activities - Narrative (Details)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Maximum term of credit risk derivatives 18 months
v3.25.4
Derivative Instruments and Hedging Activities - Schedule of Gains (Losses) on Derivatives (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Total gains (losses) $ 3,054 $ (4,952) $ (6,372)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Marketplace revenue    
Credit derivatives      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Total gains (losses) $ 3,528 (4,558) (6,372)
Interest rate caps      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Total gains (losses) $ (474) $ (394) $ 0
v3.25.4
Derivative Instruments and Hedging Activities - Schedule of Notional and Gross Fair Value Amounts of Derivatives Used for Hedging (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional $ 453,737 $ 212,484
Derivative Asset 528 72
Derivative Liability (1,561) (10,930)
Interest rate swaps    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional 125,000 0
Derivative Asset 0 0
Derivative Liability (234) 0
Interest rate swaps | Fair Value Hedging | Designated as Hedging Instrument    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional 1,050,000 1,300,000
Derivative Asset 227 3,705
Derivative Liability (2,340) (2,976)
Interest rate swaps | Fair Value Hedging | Designated as Hedging Instrument | Unsecured personal loans    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional 575,000 1,075,000
Derivative Asset 81 1,323
Derivative Liability (1,566) (2,976)
Interest rate swaps | Fair Value Hedging | Designated as Hedging Instrument | Securities available for sale    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional 475,000 225,000
Derivative Asset 146 2,382
Derivative Liability $ (774) $ 0
v3.25.4
Derivative Instruments and Hedging Activities - Schedule of Gains (Losses) on Fair Value Hedges (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Total gains on fair value hedges $ 2,177 $ 5,415 $ 2,848
Unsecured personal loans:      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Hedged item (275) (7,009) 8,881
Derivatives 168 6,894 (8,547)
Interest settlement on derivative (8) 4,539 2,514
Total gains on fair value hedges (115) 4,424 2,848
Securities available for sale:      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Hedged item 2,924 (2,197) 0
Derivatives (3,010) 2,382 0
Interest settlement on derivative 2,378 806 0
Total gains on fair value hedges $ 2,292 $ 991 $ 0
v3.25.4
Derivative Instruments and Hedging Activities - Schedule of Cumulative Basis Adjustments for Fair Value Hedges (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Loans and leases held for investment    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Carrying Amount of Closed Portfolio $ 1,283,622 $ 1,388,222
Cumulative Fair Value Adjustment Included in the Carrying Amount of the Hedged Items 1,597 1,872
Hedged layer of loans with a carrying amount 575,000 1,075,000
Securities available for sale    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Carrying Amount of Closed Portfolio 1,091,921 2,255,848
Cumulative Fair Value Adjustment Included in the Carrying Amount of the Hedged Items 727 (2,197)
Hedged layer of loans with a carrying amount $ 475,000 $ 225,000
v3.25.4
Property, Equipment and Software, Net - Schedule of Property, Equipment and Software, Net (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   $ 383,443 $ 280,469
Accumulated depreciation and amortization   (129,355) (112,937)
Total property, equipment and software, net   254,088 167,532
Computer equipment retired $ 16,800    
Software      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   259,773 222,000
Software development      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   28,300 43,400
Purchased software      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   6,800 7,100
Land, building and building improvements      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   81,601 0
Building improvements      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   7,700  
Leasehold improvements      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   30,686 30,699
Computer equipment      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   5,829 22,216
Furniture and fixtures      
Property, Plant and Equipment [Line Items]      
Total property, equipment and software   $ 5,554 $ 5,554
v3.25.4
Property, Equipment and Software, Net - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]      
Impairment expense on internally-developed software $ 0.0 $ 5.5 $ 0.0
Property, Equipment and Software      
Property, Plant and Equipment [Line Items]      
Depreciation and amortization $ 59.7 $ 49.8 $ 43.0
v3.25.4
Goodwill and Intangible Assets - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]      
Goodwill $ 75,717,000 $ 75,717,000  
Finite-Lived Intangible Assets [Line Items]      
Goodwill 75,717,000 75,717,000  
Goodwill impairment expense 0 0 $ 0
Amortization expense 3,200,000 3,500,000 4,200,000
Impairment of intangible assets $ 0 $ 0 $ 0
Customer Relationships | Minimum      
Finite-Lived Intangible Assets [Line Items]      
Intangible assets, amortized period 10 years    
Customer Relationships | Maximum      
Finite-Lived Intangible Assets [Line Items]      
Intangible assets, amortized period 14 years    
v3.25.4
Goodwill and Intangible Assets - Schedule of Gross and Net Carrying Values and Accumulated Amortization of Intangible Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]    
Net carrying value $ 7,419  
Customer Relationships    
Finite-Lived Intangible Assets [Line Items]    
Gross carrying value 56,490 $ 54,500
Accumulated amortization (49,071) (45,914)
Net carrying value $ 7,419 $ 8,586
v3.25.4
Goodwill and Intangible Assets - Schedule of Expected Future Amortization Expense for Intangible Assets (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2026 $ 2,636
2027 1,943
2028 1,179
2029 729
2030 456
Thereafter 476
Net carrying value $ 7,419
v3.25.4
Other Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]    
Deferred tax assets, net $ 96,159 $ 137,155
Servicing assets 65,326 61,020
Nonmarketable equity investments 48,462 44,114
Accrued interest receivable 43,918 40,388
Operating lease assets 12,942 21,304
Intangible assets, net 7,419 8,586
Other 93,860 91,415
Total other assets 368,086 403,982
Principal balance of underlying loan servicing rights $ 7,600,000 $ 7,300,000
v3.25.4
Deposits - Schedule of Deposits (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Interest-bearing deposits:    
Savings and money market accounts $ 6,599,737 $ 5,903,869
Certificates of deposit 2,434,422 2,294,214
Checking accounts 425,324 478,036
Total 9,459,483 8,676,119
Noninterest-bearing deposits 374,387 392,118
Total deposits $ 9,833,870 $ 9,068,237
v3.25.4
Deposits - Schedule of Maturity of Certificates of Deposits (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Other Liabilities Disclosure [Abstract]    
2026 $ 2,389,994  
2027 29,895  
2028 2,953  
2029 10,341  
2030 1,239  
Total certificates of deposit 2,434,422 $ 2,294,214
Uninsured certificates of deposit $ 116,600  
v3.25.4
Borrowings - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Disclosure [Abstract]    
Debt outstanding $ 0.0 $ 0.0
v3.25.4
Borrowings - Schedule of Available Borrowing Capacity and Related Pledged Collateral (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Short-Term Debt [Line Items]    
Available Borrowing Capacity $ 3,974,188 $ 3,261,151
Asset Pledged as Collateral    
Short-Term Debt [Line Items]    
Pledged Collateral 5,107,758 4,075,432
FRB Discount Window | Asset Pledged as Collateral    
Short-Term Debt [Line Items]    
Pledged Collateral 4,245,845 3,245,547
FRB Discount Window | Asset Pledged as Collateral | Unsecured personal loans    
Short-Term Debt [Line Items]    
Pledged Collateral   3,200,000
FHLB of Des Moines | Asset Pledged as Collateral    
Short-Term Debt [Line Items]    
Pledged Collateral 861,913 829,885
FHLB of Des Moines | Asset Pledged as Collateral | Unsecured personal loans    
Short-Term Debt [Line Items]    
Pledged Collateral   456,400
FHLB of Des Moines | Asset Pledged as Collateral | Securities Investment    
Short-Term Debt [Line Items]    
Pledged Collateral   373,500
FRB Discount Window    
Short-Term Debt [Line Items]    
Available Borrowing Capacity 3,294,827 2,635,034
FRB Discount Window | FRB Discount Window | Asset Pledged as Collateral | Unsecured personal loans    
Short-Term Debt [Line Items]    
Pledged Collateral 4,200,000  
FHLB of Des Moines    
Short-Term Debt [Line Items]    
Available Borrowing Capacity 679,361 $ 626,117
FHLB of Des Moines | FHLB of Des Moines | Asset Pledged as Collateral | Unsecured personal loans    
Short-Term Debt [Line Items]    
Pledged Collateral 486,200  
FHLB of Des Moines | FHLB of Des Moines | Asset Pledged as Collateral | Securities Investment    
Short-Term Debt [Line Items]    
Pledged Collateral $ 375,700  
v3.25.4
Other Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Other Liabilities [Abstract]    
Accounts payable and accrued expenses $ 87,341 $ 78,131
Due to borrowers 60,254 24,449
Operating lease liabilities 15,826 28,502
Payable to investors 11,926 22,833
Other 58,171 66,626
Total other liabilities $ 233,518 $ 220,541
v3.25.4
Equity - Schedule of Shares of Common Stock Reserved for Future Issuance (Details) - shares
Dec. 31, 2025
Dec. 31, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Total reserved for future issuance (in shares) 35,403,752 37,778,446
Restricted Stock Units, Performance-based Restricted Stock Units, Stock Options    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Available for grant (in shares) 20,915,498 21,815,259
Unvested RSUs, PBRSUs and stock options outstanding (in shares) 5,806,751 7,281,684
Available for ESPP    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Available for grant (in shares) 8,681,503 8,681,503
v3.25.4
Equity - Narrative (Details) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Nov. 04, 2025
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Grants (shares)   0 0 0  
Unrecognized compensation cost, options $ 0 $ 0 $ 0 $ 0  
RSUs          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Granted (in shares)   2,874,448      
Granted, aggregate fair value   $ 36,100,000      
Unrecognized compensation cost related to unvested awards 36,900,000 $ 36,900,000      
Unrecognized compensation cost, period for recognition   1 year 6 months      
PBRSUs          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Granted (in shares)   325,472      
Granted, aggregate fair value   $ 3,600,000      
Unrecognized compensation cost related to unvested awards $ 3,700,000 $ 3,700,000      
Unrecognized compensation cost, period for recognition   9 months 18 days      
Performance period   3 years      
Stock Repurchase and Acquisition Program          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Stock acquisition and repurchase program, authorized amount         $ 100,000,000
Stock repurchases (in shares) 389,624        
Weighted average purchase price (in dollars per share) $ 18.27 $ 18.27      
v3.25.4
Equity - Schedule of Stock-Based Compensation Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Stock-based compensation expense, gross $ 39,079 $ 47,117 $ 61,619
Less: Capitalized stock-based compensation expense 4,793 7,048 9,230
Stock-based compensation expense, net 34,286 40,069 52,389
RSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Stock-based compensation expense, gross 34,730 43,841 57,213
PBRSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Stock-based compensation expense, gross $ 4,349 $ 3,276 $ 4,406
v3.25.4
Equity - Schedule of RSU Activity and PBRSU Activity (Details)
12 Months Ended
Dec. 31, 2025
$ / shares
shares
RSUs  
Number of Units  
Unvested, beginning (in shares) | shares 5,638,230
Granted (in shares) | shares 2,874,448
Vested (in shares) | shares (3,442,613)
Forfeited/expired (in shares) | shares (791,378)
Unvested, ending (in shares) | shares 4,278,687
Weighted- Average Grant Date Fair Value  
Unvested, beginning (in dollars per share) | $ / shares $ 8.78
Granted (in dollars per share) | $ / shares 12.55
Vested (in dollars per share) | $ / shares 9.26
Forfeited/expired (in dollars per share) | $ / shares 9.80
Unvested, ending (in dollars per share) | $ / shares $ 10.73
PBRSUs  
Number of Units  
Unvested, beginning (in shares) | shares 1,212,209
Granted (in shares) | shares 325,472
Forfeited/expired (in shares) | shares (376,862)
Unvested, ending (in shares) | shares 1,160,819
Weighted- Average Grant Date Fair Value  
Unvested, beginning (in dollars per share) | $ / shares $ 8.68
Granted (in dollars per share) | $ / shares 10.94
Forfeited/expired (in dollars per share) | $ / shares 10.09
Unvested, ending (in dollars per share) | $ / shares $ 8.86
v3.25.4
Equity - Schedule of Stock Options Activity (Details)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
$ / shares
shares
Number of Options  
Outstanding at the beginning of period (in shares) | shares 431,245
Exercisable at the beginning of period (in shares) | shares 431,245
Forfeited/Expired (in shares) | shares (64,000)
Outstanding at the end of period (in shares) | shares 367,245
Exercisable at the end of period (in shares) | shares 367,245
Weighted-Average Exercise Price Per Share  
Beginning of period (in dollars per share) $ 46.29
Exercisable at the beginning of period (in dollars per share) 46.29
Forfeited/Expired (in dollars per share) 115.80
End of period (in dollars per share) 34.18
Exercisable at the end of period (in dollars per share) $ 34.18
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]  
Weighted-average remaining contractual life of options outstanding 2 months 12 days
Weighted-average remaining contractual life of options exercisable 2 months 12 days
Aggregate intrinsic value of options outstanding | $ $ 168,000
Aggregate intrinsic value of options exercisable | $ $ 168,000
Employee Stock Option  
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]  
Stock price (in dollars per share) $ 18.94
v3.25.4
Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current:      
Federal $ 1,854 $ 316 $ 3,180
State 1,972 2,551 (5,060)
Total current tax expense (benefit) 3,826 2,867 (1,880)
Deferred:      
Federal 27,486 10,997 11,427
State 9,957 (128) 6,131
Total deferred expense 37,443 10,869 17,558
Income tax expense $ 41,269 $ 13,736 $ 15,678
v3.25.4
Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
U.S. federal statutory tax rate $ 37,159 $ 13,664 $ 11,470
State and local income tax, net of federal tax income effect 9,772 2,392 903
Change in unrecognized tax benefits (1,662) 1,779 1,380
Tax credits:      
Research and development tax credits (4,319) (5,931) (4,600)
Nontaxable or nondeductible items:      
(Windfalls) Shortfalls related to equity compensation (1,805) (610) 4,280
Nondeductible portion of executive compensation 2,583 3,313 2,230
Other 20 (3) (141)
Other adjustments:      
Benefit from intraperiod tax allocation (481) (868) 0
Other 2 0 156
Income tax expense $ 41,269 $ 13,736 $ 15,678
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
U.S. federal statutory tax rate 21.00% 21.00% 21.00%
State and local income tax, net of federal tax income effect 5.52% 3.68% 1.65%
Change in unrecognized tax benefits (0.94%) 2.73% 2.53%
Tax credits:      
Research and development tax credits (2.44%) (9.12%) (8.42%)
Nontaxable or nondeductible items:      
(Windfalls) Shortfalls related to equity compensation (1.02%) (0.94%) 7.84%
Nondeductible portion of executive compensation 1.46% 5.09% 4.08%
Other 0.01% 0.00% (0.26%)
Other adjustments:      
Benefit from intraperiod tax allocation (0.27%) (1.33%) 0.00%
Other 0.00% 0.00% 0.29%
Effective income tax rate 23.32% 21.11% 28.71%
v3.25.4
Income Taxes - Schedule of Cash Paid, Net of Refund (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Effective Income Tax Rate Reconciliation [Line Items]      
Federal $ 1,950 $ 0 $ 1,625
State:      
Total State 1,427 275 5,006
Income taxes, net of amounts refunded 3,377 275 6,631
Illinois      
State:      
Total State     1,406
New Jersey      
State:      
Total State     1,021
Georgia      
State:      
Total State     591
New York      
State:      
Total State 185 124  
New York MCTD      
State:      
Total State   48  
Texas      
State:      
Total State 380 132  
New York City      
State:      
Total State   119  
Oregon      
State:      
Total State   96  
Pennsylvania      
State:      
Total State   15  
Utah      
State:      
Total State   (160) (519)
Colorado      
State:      
Total State   (94)  
Other      
State:      
Total State $ 862 $ (5) $ 2,507
v3.25.4
Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Allowance for loan and lease losses $ 67,876 $ 64,925
Net operating loss carryforwards 40,327 54,981
Tax credit carryforwards 34,706 31,416
Reserves and accruals 13,584 13,699
Deferred compensation 7,862 9,862
Goodwill 5,671 8,244
Unrealized loss on AFS securities 5,545 9,096
Operating lease liabilities 3,818 7,649
Stock-based compensation 3,279 4,849
Other 2,892 3,187
Gross deferred tax assets 185,560 207,908
Valuation allowance (48,047) (46,325)
Total deferred tax assets 137,513 161,583
Deferred tax liabilities:    
Internally-developed software (27,634) (5,280)
Leases (7,817) (11,283)
Operating lease assets (3,122) (5,717)
Servicing assets (415) (1,708)
Other (2,366) (440)
Total deferred tax liabilities (41,354) (24,428)
Deferred tax assets, net $ 96,159 $ 137,155
v3.25.4
Income Taxes - Narrative (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
Valuation allowance $ 48,047 $ 46,325
Amount of unrecognized tax benefits, if recognized, would impact the effective tax rate 20,700 22,400
Accrued interest and penalties related to unrecognized tax benefits $ 400 $ 400
v3.25.4
Income Taxes - Schedule of NOLs and Tax Credit Carryforwards by Jurisdiction (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
State:  
Operating Loss Carryforwards [Line Items]  
Net operating loss carryforwards $ 0
State: | Research and Development  
Operating Loss Carryforwards [Line Items]  
Tax credit carryforwards 35,542
State  
Operating Loss Carryforwards [Line Items]  
Net operating loss carryforwards, subject to expiration 483,357
Net operating loss carryforwards, not subject to expiration 41,195
State | Research and Development  
Operating Loss Carryforwards [Line Items]  
Tax credit carryforwards $ 22,545
v3.25.4
Income Taxes - Schedule of Reconciliation of the Beginning and Ending Balance of Total Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Unrecognized Tax Benefits [Roll Forward]      
Unrecognized tax benefits at beginning of year $ 33,073 $ 30,062 $ 27,850
Gross increase (decrease) – tax positions related to prior years (6,195) 671 (161)
Gross increase – tax positions related to current year 2,310 2,340 2,373
Unrecognized tax benefits at end of year $ 29,188 $ 33,073 $ 30,062
v3.25.4
Leases - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Lessee, Lease, Description [Line Items]      
Security deposit $ 0.5    
Letters of credit outstanding, amount 1.1    
Net lease costs $ 10.9 $ 10.5 $ 12.0
Lessor operating leases, extension term 5 years    
Minimum      
Lessee, Lease, Description [Line Items]      
Lessee operating lease, lease term 2 years    
Maximum      
Lessee, Lease, Description [Line Items]      
Lessee operating lease, lease term 3 years    
v3.25.4
Leases - Schedule of Balance Sheet Information Related to Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
Operating lease assets $ 12,942 $ 21,304
Operating lease liabilities $ 15,826 $ 28,502
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets Other assets
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration] Other liabilities Other liabilities
v3.25.4
Leases - Schedule of Supplemental Cash Flow Information Related to Operating Leases (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Leased assets remeasured resulting from new, amended or modified operating lease liabilities $ 0 $ 1,987 $ (29,745)
v3.25.4
Leases - Schedule of Future Minimum Undiscounted Lease Payments Under Operating Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Operating Lease Payments    
2026 $ 7,973  
2027 5,010  
2028 4,046  
2029 909  
2030 0  
Total lease payments 17,938  
Discount effect (2,112)  
Present value of future minimum lease payments $ 15,826 $ 28,502
v3.25.4
Leases - Schedule of Weighted-Average Remaining Lease Term and Discount Rate (Details)
Dec. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
Weighted-average remaining lease term (in years) 2 years 7 months 20 days 2 years 11 months 23 days
Weighted-average discount rate 4.56% 4.87%
v3.25.4
Leases - Schedule of Rental Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Rental income $ 7,459 $ 0 $ 0
Operating lease, lease income, statement of income or comprehensive income [extensible enumeration] Other non-interest income    
v3.25.4
Leases - Schedule of Future Fixed Lease Payments Based on Maturity (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Leases [Abstract]  
2026 $ 4,654
2027 3,356
2028 2,460
2029 1,932
2030 1,990
Thereafter 6,215
Total lease payments $ 20,607
v3.25.4
Leases - Schedule of Interest Earned on Equipment Finance (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Interest earned $ 2,776 $ 5,152 $ 8,929
v3.25.4
Leases - Schedule of Components of Equipment Finance (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
Lease receivables $ 25,384 $ 49,290
Unguaranteed residual asset values 17,907 20,728
Unearned income (3,690) (6,125)
Deferred costs 156 339
Total $ 39,757 $ 64,232
v3.25.4
Leases - Schedule of Future Minimum Lease Payments Based on Maturity (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Leases [Abstract]  
2026 $ 13,420
2027 7,469
2028 3,823
2029 1,476
2030 0
Total lease payments 26,188
Discount effect (804)
Present value of future minimum lease payments $ 25,384
v3.25.4
Commitments and Contingencies (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Commitments and Contingencies [Line Items]      
Unfunded loan commitments $ 98.2 $ 105.0  
Unfunded Loan Commitment, Commitments to Extend Credit      
Commitments and Contingencies [Line Items]      
Unfunded loan commitments $ 52.0   $ 78.1
v3.25.4
Regulatory Requirements - Schedule of Regulatory Capital Amounts and Ratios (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
LendingClub Corporation    
Amount    
CET1 capital $ 1,342.6 $ 1,188.6
Tier 1 capital 1,342.6 1,188.6
Total capital 1,441.0 1,276.5
Tier 1 leverage 1,342.6 1,188.6
Risk-weighted assets 7,696.1 6,887.1
Quarterly adjusted average assets $ 11,174.0 $ 10,814.0
Ratio    
CET1 capital 0.174 0.173
Tier 1 capital 0.174 0.173
Total capital 0.187 0.185
Tier 1 leverage 0.120 0.110
Well-Capitalized Minimum    
Tier 1 capital 0.060  
Total capital 0.100  
LendingClub Bank    
Amount    
CET1 capital $ 1,183.9 $ 1,101.4
Tier 1 capital 1,183.9 1,101.4
Total capital 1,281.8 1,188.5
Tier 1 leverage 1,183.9 1,101.4
Risk-weighted assets 7,652.0 6,823.1
Quarterly adjusted average assets $ 11,090.4 $ 10,696.7
Ratio    
CET1 capital 0.155 0.161
Tier 1 capital 0.155 0.161
Total capital 0.168 0.174
Tier 1 leverage 0.107 0.103
Well-Capitalized Minimum    
CET1 capital 0.065  
Tier 1 capital 0.080  
Total capital 0.100  
Tier 1 leverage 0.050  
v3.25.4
Regulatory Requirements - Narrative (Details)
$ in Millions
3 Months Ended
Mar. 31, 2025
USD ($)
LendingClub Bank  
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]  
Cash dividends paid $ 50
v3.25.4
Segment Reporting - Schedule of Segment Reporting Information by Statements of Operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Number of reportable segments not disclosed Reportable Segments    
Marketplace revenue $ 355,944 $ 242,791 $ 291,484
Other non-interest income 17,232 10,179 11,297
Total non-interest income 373,176 252,970 302,781
Interest income 961,543 907,958 832,630
Interest expense (335,871) (373,917) (270,792)
Net interest income 625,672 534,041 561,838
Total net revenue 998,848 787,011 864,619
Provision for credit losses (191,320) (178,267) (243,565)
Non-interest expense:      
Compensation and benefits (241,846) (232,158) (261,948)
Marketing (149,211) (100,402) (93,840)
Equipment and software (57,014) (51,194) (53,485)
Depreciation and amortization (62,889) (58,834) (47,195)
Professional services (42,339) (32,045) (35,173)
Occupancy (19,834) (15,798) (17,532)
Other non-interest expense (57,449) (53,247) (57,264)
Total non-interest expense (630,582) (543,678) (566,437)
Income tax (expense) benefit (41,269) (13,736) (15,678)
Net income 135,677 51,330 38,939
Operating Segments      
Segment Reporting Information [Line Items]      
Marketplace revenue 333,543 213,516 248,198
Other non-interest income 59,522 62,681 84,187
Total non-interest income 393,065 276,197 332,385
Interest income 961,543 907,958 832,630
Interest expense (335,871) (373,917) (270,792)
Net interest income 625,672 534,041 561,838
Total net revenue 1,018,737 810,238 894,223
Provision for credit losses (191,320) (178,267) (243,565)
Non-interest expense:      
Compensation and benefits (241,846) (232,158) (261,948)
Marketing (149,211) (100,402) (93,840)
Equipment and software (57,014) (51,194) (53,485)
Depreciation and amortization (62,889) (58,834) (47,195)
Professional services (42,339) (32,045) (35,173)
Occupancy (19,834) (15,798) (17,532)
Other non-interest expense (77,338) (76,474) (86,868)
Total non-interest expense (650,471) (566,905) (596,041)
Income tax (expense) benefit (41,269) (13,736) (15,678)
Net income 135,677 51,330 38,939
Capital expenditures 143,566 54,302 59,509
Operating Segments | LendingClub Bank      
Segment Reporting Information [Line Items]      
Marketplace revenue 303,930 176,921 206,381
Other non-interest income 52,050 53,643 74,684
Total non-interest income 355,980 230,564 281,065
Interest income 960,714 902,741 818,206
Interest expense (335,871) (373,219) (266,218)
Net interest income 624,843 529,522 551,988
Total net revenue 980,823 760,086 833,053
Provision for credit losses (191,320) (178,267) (243,565)
Non-interest expense:      
Compensation and benefits (235,289) (225,620) (255,428)
Marketing (149,211) (100,400) (93,840)
Equipment and software (56,963) (51,068) (53,239)
Depreciation and amortization (58,277) (50,309) (30,216)
Professional services (41,689) (31,376) (33,963)
Occupancy (12,068) (7,582) (7,980)
Other non-interest expense (62,854) (54,963) (62,360)
Total non-interest expense (616,351) (521,318) (537,026)
Income tax (expense) benefit (41,502) (12,824) (17,881)
Net income 131,650 47,677 34,581
Capital expenditures 143,566 54,302 59,509
Operating Segments | LendingClub Corporation (Parent only)      
Segment Reporting Information [Line Items]      
Marketplace revenue 29,613 36,595 41,817
Other non-interest income 7,472 9,038 9,503
Total non-interest income 37,085 45,633 51,320
Interest income 829 5,217 14,424
Interest expense 0 (698) (4,574)
Net interest income 829 4,519 9,850
Total net revenue 37,914 50,152 61,170
Provision for credit losses 0 0 0
Non-interest expense:      
Compensation and benefits (6,557) (6,538) (6,520)
Marketing 0 (2) 0
Equipment and software (51) (126) (246)
Depreciation and amortization (4,612) (8,525) (16,979)
Professional services (650) (669) (1,210)
Occupancy (7,766) (8,216) (9,552)
Other non-interest expense (14,484) (21,511) (24,508)
Total non-interest expense (34,120) (45,587) (59,015)
Income tax (expense) benefit 233 (912) 2,203
Net income 4,027 3,653 4,358
Capital expenditures 0 0 0
Intersegment Eliminations      
Segment Reporting Information [Line Items]      
Total net revenue $ (19,889) $ (23,227) $ (29,604)
v3.25.4
Segment Reporting - Schedule of Segment Reporting Information by Balance Sheet (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Assets        
Total cash and cash equivalents $ 917,654 $ 954,058    
Restricted cash 12,783 23,338    
Total securities available for sale 3,706,709 3,452,648    
Loans and leases held for investment, net 3,997,069 3,889,084    
Loans held for investment at fair value 473,314 1,027,798    
Property, equipment and software, net 254,088 167,532    
Goodwill 75,717 75,717    
Other assets 368,086 403,982    
Total assets 11,567,816 10,630,509    
Liabilities and Equity        
Total deposits 9,833,870 9,068,237    
Other liabilities 233,518 220,541    
Total liabilities 10,067,388 9,288,778    
Total equity 1,500,428 1,341,731 $ 1,251,822 $ 1,164,294
Total liabilities and equity 11,567,816 10,630,509    
Operating Segments        
Assets        
Total cash and cash equivalents 1,028,333 998,444    
Restricted cash 16,659 27,536    
Total securities available for sale 3,706,709 3,452,648    
Loans held for sale at fair value 1,762,396 636,352    
Loans and leases held for investment, net 3,997,069 3,889,084    
Loans held for investment at fair value 473,314 1,027,798    
Property, equipment and software, net 254,088 167,532    
Investment in subsidiary 903,339 910,544    
Goodwill 75,717 75,717    
Other assets 388,811 421,819    
Total assets 12,606,435 11,607,474    
Liabilities and Equity        
Total deposits 9,948,426 9,116,821    
Other liabilities 254,243 238,378    
Total liabilities 10,202,669 9,355,199    
Total equity 2,403,766 2,252,275    
Total liabilities and equity 12,606,435 11,607,474    
Operating Segments | LendingClub Bank        
Assets        
Total cash and cash equivalents 901,246 932,463    
Restricted cash 0 0    
Total securities available for sale 3,696,626 3,452,648    
Loans held for sale at fair value 1,762,396 636,352    
Loans and leases held for investment, net 3,997,069 3,889,084    
Loans held for investment at fair value 472,301 1,023,226    
Property, equipment and software, net 250,168 158,995    
Investment in subsidiary 0 0    
Goodwill 75,717 75,717    
Other assets 316,488 300,621    
Total assets 11,472,011 10,469,106    
Liabilities and Equity        
Total deposits 9,948,426 9,116,821    
Other liabilities 217,930 177,711    
Total liabilities 10,166,356 9,294,532    
Total equity 1,305,655 1,174,574    
Total liabilities and equity 11,472,011 10,469,106    
Operating Segments | LendingClub Corporation (Parent only)        
Assets        
Total cash and cash equivalents 127,087 65,981    
Restricted cash 16,659 27,536    
Total securities available for sale 10,083 0    
Loans held for sale at fair value 0 0    
Loans and leases held for investment, net 0 0    
Loans held for investment at fair value 1,013 4,572    
Property, equipment and software, net 3,920 8,537    
Investment in subsidiary 903,339 910,544    
Goodwill 0 0    
Other assets 72,323 121,198    
Total assets 1,134,424 1,138,368    
Liabilities and Equity        
Total deposits 0 0    
Other liabilities 36,313 60,667    
Total liabilities 36,313 60,667    
Total equity 1,098,111 1,077,701    
Total liabilities and equity 1,134,424 1,138,368    
Intersegment Eliminations        
Assets        
Total assets (1,038,619) (976,965)    
Liabilities and Equity        
Total liabilities (135,281) (66,421)    
Total equity $ (903,338) $ (910,544)    
v3.25.4
LendingClub Corporation – Parent Company-Only Financial Statements - Statements of Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Non-interest income:      
Marketplace revenue $ 355,944 $ 242,791 $ 291,484
Other non-interest income 17,232 10,179 11,297
Total non-interest income 373,176 252,970 302,781
Interest income:      
Interest on loans held for investment at fair value 72,782 77,034 74,088
Interest on securities available for sale 223,820 187,961 40,235
Other interest income 31,933 56,307 65,917
Total interest income 961,543 907,958 832,630
Interest expense:      
Other interest expense 147 4,698 5,236
Total interest expense 335,871 373,917 270,792
Net interest income 625,672 534,041 561,838
Total net revenue 998,848 787,011 864,619
Non-interest expense:      
Compensation and benefits 241,846 232,158 261,948
Marketing 149,211 100,402 93,840
Equipment and software 57,014 51,194 53,485
Depreciation and amortization 62,889 58,834 47,195
Professional services 42,339 32,045 35,173
Occupancy 19,834 15,798 17,532
Other non-interest expense 57,449 53,247 57,264
Total non-interest expense 630,582 543,678 566,437
Income tax (expense) benefit (41,269) (13,736) (15,678)
Net income 135,677 51,330 38,939
LendingClub Corporation      
Non-interest income:      
Marketplace revenue 29,613 36,595 41,817
Other non-interest income 7,472 9,038 9,503
Total non-interest income 37,085 45,633 51,320
Interest income:      
Interest on loans held for investment at fair value 474 1,831 6,811
Interest on securities available for sale 83 2,785 6,802
Other interest income 272 601 811
Total interest income 829 5,217 14,424
Interest expense:      
Other interest expense 0 698 4,574
Total interest expense 0 698 4,574
Net interest income 829 4,519 9,850
Total net revenue 37,914 50,152 61,170
Non-interest expense:      
Compensation and benefits 6,557 6,538 6,520
Marketing 0 2 0
Equipment and software 51 126 246
Depreciation and amortization 4,612 8,525 16,979
Professional services 650 669 1,210
Occupancy 7,766 8,216 9,552
Other non-interest expense 14,484 21,511 24,508
Total non-interest expense 34,120 45,587 59,015
Income before income tax benefit (expense) 3,794 4,565 2,155
Income tax (expense) benefit 233 (912) 2,203
Net income 4,027 3,653 4,358
Equity in undistributed earnings of subsidiary 131,650 47,677 34,581
Net income $ 135,677 $ 51,330 $ 38,939
v3.25.4
LendingClub Corporation – Parent Company-Only Financial Statements - Statements of Comprehensive Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items]      
Net income $ 135,677 $ 51,330 $ 38,939
Other comprehensive income, net of tax:      
Other comprehensive income, net of tax 6,083 6,061 7,312
Total comprehensive income 141,760 57,391 46,251
LendingClub Corporation      
Condensed Financial Statements, Captions [Line Items]      
Net income 135,677 51,330 38,939
Other comprehensive income, net of tax:      
Net unrealized (loss) gain on securities available for sale (553) (3,076) 6,706
Equity in other comprehensive income (loss) of subsidiary 6,636 9,137 (1,282)
Other comprehensive income, net of tax 6,083 6,061 5,424
Total comprehensive income $ 141,760 $ 57,391 $ 44,363
v3.25.4
LendingClub Corporation – Parent Company-Only Financial Statements - Balance Sheets (Details) - USD ($)
$ / shares in Units, $ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Assets        
Cash and due from banks $ 11,749 $ 15,524    
Interest-bearing deposits in banks 905,905 938,534    
Total cash and cash equivalents 917,654 954,058    
Restricted cash 12,783 23,338    
Securities available for sale at fair value ($3,733,780 and $3,492,264 at amortized cost, respectively) 3,706,709 3,452,648    
Loans held for investment at fair value 473,314 1,027,798    
Property, equipment and software, net 254,088 167,532    
Other assets 368,086 403,982    
Total assets 11,567,816 10,630,509    
Liabilities        
Other liabilities 233,518 220,541    
Total liabilities 10,067,388 9,288,778    
Equity        
Common stock, $0.01 par value; 180,000,000 shares authorized; 115,368,987 and 113,383,917 shares issued and outstanding, respectively 1,154 1,134    
Additional paid-in capital 1,719,233 1,702,316    
Accumulated deficit (201,799) (337,476)    
Accumulated other comprehensive loss (18,160) (24,243)    
Total equity 1,500,428 1,341,731 $ 1,251,822 $ 1,164,294
Total liabilities and equity 11,567,816 10,630,509    
Securities available for sale, amortized cost $ 3,733,780 $ 3,492,264    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01    
Common stock, shares authorized (shares) 180,000,000 180,000,000    
Common stock, shares outstanding (in shares) 115,368,987 113,383,917    
Common stock, shares issued (shares) 115,368,987 113,383,917    
LendingClub Corporation        
Assets        
Cash and due from banks $ 116,190 $ 52,398    
Interest-bearing deposits in banks 10,897 13,583    
Total cash and cash equivalents 127,087 65,981    
Restricted cash 16,659 27,536    
Securities available for sale at fair value ($3,733,780 and $3,492,264 at amortized cost, respectively) 10,083 0    
Loans held for investment at fair value 1,013 4,572    
Property, equipment and software, net 3,920 8,537    
Investment in subsidiary 1,260,008 1,177,745    
Other assets 67,971 118,027    
Total assets 1,486,741 1,402,398    
Liabilities        
Other liabilities 36,313 60,667    
Total liabilities 36,313 60,667    
Equity        
Common stock, $0.01 par value; 180,000,000 shares authorized; 115,368,987 and 113,383,917 shares issued and outstanding, respectively 1,154 1,134    
Additional paid-in capital 1,719,233 1,702,316    
Accumulated deficit (251,799) (337,476)    
Accumulated other comprehensive loss (18,160) (24,243)    
Total equity 1,450,428 1,341,731    
Total liabilities and equity 1,486,741 1,402,398    
Securities available for sale, amortized cost $ 10,083 $ 0    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01    
Common stock, shares authorized (shares) 180,000,000 180,000,000    
Common stock, shares outstanding (in shares) 113,383,917 113,383,917    
Common stock, shares issued (shares) 115,368,987 115,368,987    
v3.25.4
LendingClub Corporation – Parent Company-Only Financial Statements - Statements of Cash Flows (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:      
Net income $ 135,677 $ 51,330 $ 38,939
Adjustments to reconcile net income to net cash (used for) provided by operating activities:      
Net fair value adjustments 134,946 154,659 134,114
Change in fair value of loan servicing assets 59,457 75,359 62,581
Stock-based compensation, net 34,286 40,069 52,389
Other, net 9,995 10,754 (8,932)
Net change to loans held for sale (3,267,348) (3,101,778) (1,535,037)
Net change in operating assets and liabilities:      
Other assets 33,593 22,422 54,894
Other liabilities (307) (6,458) (87,746)
Net cash used for operating activities (2,726,940) (2,634,174) (1,136,600)
Cash flows from investing activities:      
Net change in loans held for investment 320,535 (223,857) 544,821
Purchases of securities available for sale (30,452) (49,786) (61,648)
Proceeds from maturities and paydowns of securities available for sale 1,786,765 938,409 97,709
Other investing activities (4,348) (2,651) (4,676)
Net cash provided by investing activities 1,932,159 607,813 516,697
Cash flows from financing activities:      
Principal payments on borrowings 0 (19,202) (111,993)
Other financing activities (22,093) (13,668) (19,833)
Net cash provided by financing activities 747,822 1,709,609 789,567
Net increase (decrease) in cash, cash equivalents and restricted cash (46,959) (316,752) 169,664
Cash, cash equivalents and restricted cash, beginning of period 977,396 1,294,148 1,124,484
Cash, cash equivalents and restricted cash, end of period 930,437 977,396 1,294,148
Cash, cash equivalents and restricted cash      
Cash and cash equivalents 917,654 954,058  
Restricted cash 12,783 23,338  
Total cash, cash equivalents and restricted cash 930,437 977,396 1,294,148
LendingClub Corporation      
Cash flows from operating activities:      
Net income 135,677 51,330 38,939
Adjustments to reconcile net income to net cash (used for) provided by operating activities:      
Equity in undistributed earnings of subsidiary (131,650) (47,677) (34,581)
Net fair value adjustments (4,526) (2,716) (2,903)
Change in fair value of loan servicing assets 31,024 40,590 50,281
Stock-based compensation, net 4,230 4,505 5,253
Depreciation and amortization 4,612 8,525 16,979
Other, net 4 5 274
Net change to loans held for sale 0 1,121 5,953
Net change in operating assets and liabilities:      
Other assets (43,322) (57,859) (32,805)
Other liabilities (24,487) (26,349) (30,741)
Net cash used for operating activities (28,438) (28,525) 16,649
Cash flows from investing activities:      
Proceeds from (payments for) investments in and advances to subsidiary 50,000 (50,000) 0
Purchase of servicing asset investment 0 (47,450) (50,576)
Proceeds from servicing asset investment 54,278 72,718 72,343
Net change in loans held for investment 6,482 16,081 52,611
Purchases of securities available for sale (10,000) 0 0
Proceeds from maturities and paydowns of securities available for sale 0 264 7,861
Other investing activities 0 0 200
Net cash provided by investing activities 100,760 (8,387) 82,439
Cash flows from financing activities:      
Principal payments on borrowings 0 (12,804) (54,237)
Other financing activities (22,093) (13,668) (19,834)
Net cash provided by financing activities (22,093) (26,472) (74,071)
Net increase (decrease) in cash, cash equivalents and restricted cash 50,229 (63,384) 25,017
Cash, cash equivalents and restricted cash, beginning of period 93,517 156,901 131,884
Cash, cash equivalents and restricted cash, end of period 143,746 93,517 156,901
Cash, cash equivalents and restricted cash      
Cash and cash equivalents 127,087 65,981  
Restricted cash 16,659 27,536  
Total cash, cash equivalents and restricted cash $ 143,746 $ 93,517 $ 156,901