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SEGMENT REPORTING
 9 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING SEGMENT REPORTING
An operating segment is generally defined as a component of a business for which discrete financial information is available and whose results are reviewed by the chief operating decision-maker ("CODM") to appropriately allocate entity resources and evaluate performance. The Company has identified the CODM to be the Chief Executive Officer of Pathward Financial, Inc.

Operating segments are aggregated into reportable segments if certain criteria are met. The Company reports its results of operations through the following three business segments: Consumer, Commercial, and Corporate Services/Other. The Company evaluated the listed operating segments based on their business processes, consumers, and variety of economic characteristics. The Partner Solutions business line is reported in the Consumer segment. The Commercial Finance business line is reported in the Commercial segment. The Corporate Services/Other segment includes certain shared services as well as treasury related functions such as the investment portfolio, warehouse finance, wholesale deposits, and borrowings.
The CODM reviews the performance and aggregates resources based on various factors but primarily through the evaluation of income (loss) before income tax expense. The significant expenses that have been deemed meaningful to the segments and regularly reported to the CODM are summarized below. These expenses are directly attributable to each of the three business segments. Shared services are an area of focus for the Company and as such, the table below includes the significant selling, general, and administrative ("SG&A") allocations of such shared services.

The following table presents segment data for the Company:

(Dollars in thousands)ConsumerCommercialCorporate Services/OtherTotal
Three Months Ended June 30,20262025202620252026202520262025
Interest and dividend income$62,531 $69,620 $82,793 $76,738 $(31,291)$(22,766)$114,033 $123,592 
Interest expense655 1,671 30,602 25,497 (30,137)(25,889)1,120 1,279 
Net interest income (expense)61,876 67,949 52,191 51,241 (1,154)3,123 112,913 122,313 
Provision for (reversal of) credit loss(6,407)(2,114)34,673 11,371 43 21 28,309 9,278 
Net interest income after provision for (reversal of) credit loss68,283 70,063 17,518 39,870 (1,197)3,102 84,604 113,035 
Noninterest income48,860 49,748 26,214 22,302 1,657 1,392 76,731 73,442 
Noninterest expense
Compensation and benefits7,075 7,183 10,192 11,090 35,094 30,286 52,361 48,559 
Building and software2,930 2,414 2,428 2,350 7,696 5,869 13,054 10,633 
Operating lease equipment depreciation — — 7,545 11,569 — — 7,545 11,569 
Rate related card expenses23,253 25,145 — — — — 23,253 25,145 
Other card expenses7,440 11,042 — — (22)10 7,418 11,052 
Tax product expenses2,848 2,744 — — — — 2,848 2,744 
Loan expenses4 3 6,673 3,788 — — 6,677 3,791 
Legal and consulting587 657 1,238 993 4,297 9,444 6,122 11,094 
SG & A intercompany allocations18,204 17,830 8,703 7,085 (26,907)(24,915)— — 
Consumer lending program expenses105 4,998 — — — — 105 4,998 
Other expenses3,602 2,776 1,207 2,447 4,929 4,514 9,738 9,737 
Total noninterest expense66,048 74,792 37,986 39,322 25,087 25,208 129,121 139,322 
Income (loss) before income tax expense51,095 45,019 5,746 22,850 (24,627)(20,714)32,214 47,155 
Total assets328,692 419,654 4,767,308 4,257,971 2,218,373 2,552,219 7,314,373 7,229,844 
Total goodwill87,145 87,145 210,783 210,783 — — 297,928 297,928 
Total deposits5,720,403 5,823,684 177 87 229,729 181,475 5,950,309 6,005,246 
Nine Months Ended June 30,
Interest and dividend income$212,144 $240,319 $248,091 $224,407 $(94,104)$(70,774)$366,131 $393,952 
Interest expense13,193 15,675 100,705 87,886 (105,142)(93,451)8,756 10,110 
Net interest income198,951 224,644 147,386 136,521 11,038 22,677 357,375 383,842 
Provision for credit loss19,481 40,349 57,672 22,710 2 146 77,155 63,205 
Net interest income after provision for credit loss179,470 184,295 89,714 113,811 11,036 22,531 280,220 320,637 
Noninterest income212,192 197,376 65,465 61,659 4,017 10,309 281,674 269,344 
Noninterest expense
Compensation and benefits23,748 22,808 32,077 36,640 103,805 90,307 159,630 149,755 
Building and software8,804 7,038 7,171 6,974 21,860 16,634 37,835 30,646 
Operating lease equipment depreciation — — 26,615 34,775 — — 26,615 34,775 
Rate related card expenses72,472 79,149 — — — — 72,472 79,149 
Other card expenses22,110 26,570 — — 1 31 22,111 26,601 
Tax product expenses13,545 12,626 — — — — 13,545 12,626 
Loan expenses1,085 1,127 17,535 10,568 — — 18,620 11,695 
Legal and consulting1,695 1,789 2,906 2,954 12,406 17,454 17,007 22,197 
SG & A intercompany allocations55,261 52,517 25,460 22,228 (80,721)(74,745)— — 
Consumer lending program expenses381 14,893 — — — — 381 14,893 
Other expenses12,507 11,290 4,037 6,692 15,030 14,977 31,574 32,959 
Total noninterest expense211,608 229,807 115,801 120,831 72,381 64,658 399,790 415,296 
Income (loss) before income tax expense180,054 151,864 39,378 54,639 (57,328)(31,818)162,104 174,685 
Total assets328,692 419,654 4,767,308 4,257,971 2,218,373 2,552,219 7,314,373 7,229,844 
Total goodwill87,145 87,145 210,783 210,783 — — 297,928 297,928 
Total deposits5,720,403 5,823,684 177 87 229,729 181,475 5,950,309 6,005,246 

Expenses included in the Other Expenses line represent expenses to the various operating segments such as marketing, data processing, meals and travel, communications, office supplies, seminars and training, dues and subscriptions, regulatory expense, bank service charges, fraud and program losses, charitable giving, and intangible amortization that are included in income (loss) before income tax expense.

In addition, interest expense includes intercompany interest paid through allocations to appropriately fund each of the operating segments. Management uses funds transfer pricing methodology to allocate the inter-segment interest appropriately, and as such, has determined the allocation to properly represent the interest rate environment at the Company.