10-Q 1 cash-20240331.htm 10-Q cash-20240331
0000907471--09-302024Q2Falsehttp://fasb.org/us-gaap/2023#OtherAssetshttp://fasb.org/us-gaap/2023#OtherAssetshttp://fasb.org/us-gaap/2023#AccruedLiabilitiesCurrentAndNoncurrenthttp://fasb.org/us-gaap/2023#AccruedLiabilitiesCurrentAndNoncurrent00009074712023-10-012024-03-3100009074712024-05-01xbrli:shares00009074712024-03-31iso4217:USD00009074712023-09-300000907471us-gaap:CommonClassAMember2024-03-31iso4217:USDxbrli:shares0000907471us-gaap:CommonClassAMember2023-09-300000907471us-gaap:NonvotingCommonStockMember2024-03-310000907471us-gaap:NonvotingCommonStockMember2023-09-3000009074712024-01-012024-03-3100009074712023-01-012023-03-3100009074712022-10-012023-03-310000907471cash:RefundTransferFeesMember2024-01-012024-03-310000907471cash:RefundTransferFeesMember2023-01-012023-03-310000907471cash:RefundTransferFeesMember2023-10-012024-03-310000907471cash:RefundTransferFeesMember2022-10-012023-03-310000907471cash:RefundAdvanceFeeIncomeMember2024-01-012024-03-310000907471cash:RefundAdvanceFeeIncomeMember2023-01-012023-03-310000907471cash:RefundAdvanceFeeIncomeMember2023-10-012024-03-310000907471cash:RefundAdvanceFeeIncomeMember2022-10-012023-03-310000907471cash:PaymentCardAndDepositFeesMember2024-01-012024-03-310000907471cash:PaymentCardAndDepositFeesMember2023-01-012023-03-310000907471cash:PaymentCardAndDepositFeesMember2023-10-012024-03-310000907471cash:PaymentCardAndDepositFeesMember2022-10-012023-03-310000907471cash:RentalIncomeMember2024-01-012024-03-310000907471cash:RentalIncomeMember2023-01-012023-03-310000907471cash:RentalIncomeMember2023-10-012024-03-310000907471cash:RentalIncomeMember2022-10-012023-03-310000907471us-gaap:CommonStockMember2023-12-310000907471us-gaap:AdditionalPaidInCapitalMember2023-12-310000907471us-gaap:RetainedEarningsMember2023-12-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2023-12-310000907471us-gaap:TreasuryStockCommonMember2023-12-310000907471us-gaap:ParentMember2023-12-310000907471us-gaap:NoncontrollingInterestMember2023-12-3100009074712023-12-310000907471us-gaap:RetainedEarningsMember2024-01-012024-03-310000907471us-gaap:ParentMember2024-01-012024-03-310000907471us-gaap:CommonStockMember2024-01-012024-03-310000907471us-gaap:AdditionalPaidInCapitalMember2024-01-012024-03-310000907471us-gaap:TreasuryStockCommonMember2024-01-012024-03-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2024-01-012024-03-310000907471us-gaap:NoncontrollingInterestMember2024-01-012024-03-310000907471us-gaap:CommonStockMember2024-03-310000907471us-gaap:AdditionalPaidInCapitalMember2024-03-310000907471us-gaap:RetainedEarningsMember2024-03-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2024-03-310000907471us-gaap:TreasuryStockCommonMember2024-03-310000907471us-gaap:ParentMember2024-03-310000907471us-gaap:NoncontrollingInterestMember2024-03-310000907471us-gaap:CommonStockMember2022-12-310000907471us-gaap:AdditionalPaidInCapitalMember2022-12-310000907471us-gaap:RetainedEarningsMember2022-12-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2022-12-310000907471us-gaap:TreasuryStockCommonMember2022-12-310000907471us-gaap:ParentMember2022-12-310000907471us-gaap:NoncontrollingInterestMember2022-12-3100009074712022-12-310000907471us-gaap:RetainedEarningsMember2023-01-012023-03-310000907471us-gaap:ParentMember2023-01-012023-03-310000907471us-gaap:CommonStockMember2023-01-012023-03-310000907471us-gaap:AdditionalPaidInCapitalMember2023-01-012023-03-310000907471us-gaap:TreasuryStockCommonMember2023-01-012023-03-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2023-01-012023-03-310000907471us-gaap:NoncontrollingInterestMember2023-01-012023-03-310000907471us-gaap:CommonStockMember2023-03-310000907471us-gaap:AdditionalPaidInCapitalMember2023-03-310000907471us-gaap:RetainedEarningsMember2023-03-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2023-03-310000907471us-gaap:TreasuryStockCommonMember2023-03-310000907471us-gaap:ParentMember2023-03-310000907471us-gaap:NoncontrollingInterestMember2023-03-3100009074712023-03-310000907471us-gaap:CommonStockMember2023-09-300000907471us-gaap:AdditionalPaidInCapitalMember2023-09-300000907471us-gaap:RetainedEarningsMember2023-09-300000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2023-09-300000907471us-gaap:TreasuryStockCommonMember2023-09-300000907471us-gaap:ParentMember2023-09-300000907471us-gaap:NoncontrollingInterestMember2023-09-300000907471us-gaap:RetainedEarningsMember2023-10-012024-03-310000907471us-gaap:ParentMember2023-10-012024-03-310000907471us-gaap:CommonStockMember2023-10-012024-03-310000907471us-gaap:AdditionalPaidInCapitalMember2023-10-012024-03-310000907471us-gaap:TreasuryStockCommonMember2023-10-012024-03-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2023-10-012024-03-310000907471us-gaap:NoncontrollingInterestMember2023-10-012024-03-310000907471us-gaap:CommonStockMember2022-09-300000907471us-gaap:AdditionalPaidInCapitalMember2022-09-300000907471us-gaap:RetainedEarningsMember2022-09-300000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2022-09-300000907471us-gaap:TreasuryStockCommonMember2022-09-300000907471us-gaap:ParentMember2022-09-300000907471us-gaap:NoncontrollingInterestMember2022-09-3000009074712022-09-300000907471us-gaap:RetainedEarningsMember2022-10-012023-03-310000907471us-gaap:ParentMember2022-10-012023-03-310000907471us-gaap:CommonStockMember2022-10-012023-03-310000907471us-gaap:AdditionalPaidInCapitalMember2022-10-012023-03-310000907471us-gaap:TreasuryStockCommonMember2022-10-012023-03-310000907471us-gaap:AccumulatedOtherComprehensiveIncomeMember2022-10-012023-03-310000907471us-gaap:NoncontrollingInterestMember2022-10-012023-03-310000907471cash:TrustPreferredSecuritiesMember2024-03-310000907471cash:SmallBusinessAdministrationSecuritiesMember2024-03-310000907471us-gaap:USStatesAndPoliticalSubdivisionsMember2024-03-310000907471cash:NonBankQualifiedObligationUSStatesAndPoliticalSubdivisionsMember2024-03-310000907471us-gaap:AssetBackedSecuritiesMember2024-03-310000907471us-gaap:MortgageBackedSecuritiesMember2024-03-310000907471us-gaap:DebtSecuritiesMember2024-03-310000907471cash:TrustPreferredSecuritiesMember2023-09-300000907471cash:SmallBusinessAdministrationSecuritiesMember2023-09-300000907471us-gaap:USStatesAndPoliticalSubdivisionsMember2023-09-300000907471cash:NonBankQualifiedObligationUSStatesAndPoliticalSubdivisionsMember2023-09-300000907471us-gaap:AssetBackedSecuritiesMember2023-09-300000907471us-gaap:MortgageBackedSecuritiesMember2023-09-300000907471us-gaap:DebtSecuritiesMember2023-09-30cash:security0000907471cash:MarketableMember2024-03-310000907471cash:MarketableMember2023-09-300000907471cash:MarketableMember2023-10-012024-03-310000907471cash:MarketableMember2022-10-012023-03-310000907471cash:NonMarketableMember2024-03-310000907471cash:NonMarketableMember2023-09-300000907471cash:NonMarketableMember2023-10-012024-03-310000907471cash:NonMarketableMember2022-10-012023-03-310000907471cash:NationalLendingMembercash:TermLendingMember2024-03-310000907471cash:NationalLendingMembercash:TermLendingMember2023-09-300000907471cash:AssetBasedLendingMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2023-09-300000907471cash:NationalLendingMembercash:FactoringMember2024-03-310000907471cash:NationalLendingMembercash:FactoringMember2023-09-300000907471cash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471cash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471cash:SBAUSDAMembercash:NationalLendingMember2024-03-310000907471cash:SBAUSDAMembercash:NationalLendingMember2023-09-300000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2024-03-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2023-09-300000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2024-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2023-09-300000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2024-03-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-09-300000907471cash:NationalLendingMembercash:TaxServicesMember2024-03-310000907471cash:NationalLendingMembercash:TaxServicesMember2023-09-300000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2023-09-300000907471cash:NationalLendingMembercash:CommercialFinanceAndConsumerFinanceMember2023-10-012024-03-310000907471cash:NationalLendingMembercash:CommercialFinanceAndConsumerFinanceMember2022-10-012023-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2024-01-012024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2023-01-012023-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2023-10-012024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2022-10-012023-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2024-01-012024-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2023-01-012023-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2023-10-012024-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2022-10-012023-03-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2024-01-012024-03-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-01-012023-03-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-10-012024-03-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2022-10-012023-03-310000907471cash:NationalLendingMembercash:TermLendingMember2023-12-310000907471cash:NationalLendingMembercash:TermLendingMember2024-01-012024-03-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2023-12-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2024-01-012024-03-310000907471cash:NationalLendingMembercash:FactoringMember2023-12-310000907471cash:NationalLendingMembercash:FactoringMember2024-01-012024-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2023-12-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2024-01-012024-03-310000907471cash:NationalLendingMembercash:LeaseFinancingNetOfAdjustmentsMember2024-01-012024-03-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2023-12-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2024-01-012024-03-310000907471cash:SBAUSDAMembercash:NationalLendingMember2023-12-310000907471cash:SBAUSDAMembercash:NationalLendingMember2024-01-012024-03-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2023-12-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2024-01-012024-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2023-12-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-12-310000907471cash:NationalLendingMembercash:TaxServicesMember2023-12-310000907471cash:NationalLendingMembercash:TaxServicesMember2024-01-012024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2023-12-310000907471cash:TotalCommittedLoansMember2023-12-310000907471cash:TotalCommittedLoansMember2024-01-012024-03-310000907471cash:TotalCommittedLoansMember2024-03-310000907471us-gaap:UnfundedLoanCommitmentMember2023-12-310000907471us-gaap:UnfundedLoanCommitmentMember2024-01-012024-03-310000907471us-gaap:UnfundedLoanCommitmentMember2024-03-310000907471cash:TotalLoansMember2023-12-310000907471cash:TotalLoansMember2024-01-012024-03-310000907471cash:TotalLoansMember2024-03-310000907471cash:NationalLendingMembercash:TermLendingMember2022-12-310000907471cash:NationalLendingMembercash:TermLendingMember2023-01-012023-03-310000907471cash:NationalLendingMembercash:TermLendingMember2023-03-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2022-12-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2023-01-012023-03-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2023-03-310000907471cash:NationalLendingMembercash:FactoringMember2022-12-310000907471cash:NationalLendingMembercash:FactoringMember2023-01-012023-03-310000907471cash:NationalLendingMembercash:FactoringMember2023-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2022-12-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2023-01-012023-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2023-03-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2022-12-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2023-01-012023-03-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2023-03-310000907471cash:SBAUSDAMembercash:NationalLendingMember2022-12-310000907471cash:SBAUSDAMembercash:NationalLendingMember2023-01-012023-03-310000907471cash:SBAUSDAMembercash:NationalLendingMember2023-03-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2022-12-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2023-01-012023-03-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2023-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2022-12-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2023-03-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2022-12-310000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-03-310000907471cash:NationalLendingMembercash:TaxServicesMember2022-12-310000907471cash:NationalLendingMembercash:TaxServicesMember2023-01-012023-03-310000907471cash:NationalLendingMembercash:TaxServicesMember2023-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2022-12-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2023-03-310000907471cash:TotalCommittedLoansMember2022-12-310000907471cash:TotalCommittedLoansMember2023-01-012023-03-310000907471cash:TotalCommittedLoansMember2023-03-310000907471us-gaap:UnfundedLoanCommitmentMember2022-12-310000907471us-gaap:UnfundedLoanCommitmentMember2023-01-012023-03-310000907471us-gaap:UnfundedLoanCommitmentMember2023-03-310000907471cash:TotalLoansMember2022-12-310000907471cash:TotalLoansMember2023-01-012023-03-310000907471cash:TotalLoansMember2023-03-310000907471cash:NationalLendingMembercash:TermLendingMember2023-10-012024-03-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2023-10-012024-03-310000907471cash:NationalLendingMembercash:FactoringMember2023-10-012024-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2023-10-012024-03-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2023-10-012024-03-310000907471cash:SBAUSDAMembercash:NationalLendingMember2023-10-012024-03-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2023-10-012024-03-310000907471cash:NationalLendingMembercash:TaxServicesMember2023-10-012024-03-310000907471cash:TotalCommittedLoansMember2023-09-300000907471cash:TotalCommittedLoansMember2023-10-012024-03-310000907471us-gaap:UnfundedLoanCommitmentMember2023-09-300000907471us-gaap:UnfundedLoanCommitmentMember2023-10-012024-03-310000907471cash:TotalLoansMember2023-09-300000907471cash:TotalLoansMember2023-10-012024-03-310000907471cash:NationalLendingMembercash:TermLendingMember2022-09-300000907471cash:NationalLendingMembercash:TermLendingMember2022-10-012023-03-310000907471cash:AssetBasedLendingMembercash:NationalLendingMember2022-09-300000907471cash:AssetBasedLendingMembercash:NationalLendingMember2022-10-012023-03-310000907471cash:NationalLendingMembercash:FactoringMember2022-09-300000907471cash:NationalLendingMembercash:FactoringMember2022-10-012023-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMember2022-09-300000907471cash:NationalLendingMembercash:LeaseFinancingMember2022-10-012023-03-310000907471cash:NationalLendingMembercash:PremiumFinanceMember2022-09-300000907471cash:NationalLendingMembercash:PremiumFinanceMember2022-10-012023-03-310000907471cash:SBAUSDAMembercash:NationalLendingMember2022-09-300000907471cash:SBAUSDAMembercash:NationalLendingMember2022-10-012023-03-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2022-09-300000907471cash:OtherCommercialFinanceMembercash:NationalLendingMember2022-10-012023-03-310000907471cash:NationalLendingMemberus-gaap:CommercialLoanMember2022-09-300000907471cash:NationalLendingMemberus-gaap:ConsumerLoanMember2022-09-300000907471cash:NationalLendingMembercash:TaxServicesMember2022-09-300000907471cash:NationalLendingMembercash:TaxServicesMember2022-10-012023-03-310000907471us-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2022-09-300000907471cash:TotalCommittedLoansMember2022-09-300000907471cash:TotalCommittedLoansMember2022-10-012023-03-310000907471us-gaap:UnfundedLoanCommitmentMember2022-09-300000907471us-gaap:UnfundedLoanCommitmentMember2022-10-012023-03-310000907471cash:TotalLoansMember2022-09-300000907471cash:TotalLoansMember2022-10-012023-03-310000907471us-gaap:PassMemberus-gaap:AssetPledgedAsCollateralMember2024-03-310000907471us-gaap:PassMemberus-gaap:AssetPledgedAsCollateralMember2023-09-300000907471us-gaap:ConsumerPortfolioSegmentMember2024-03-310000907471cash:TaxServicesLoansMember2024-03-310000907471us-gaap:ConsumerPortfolioSegmentMember2023-09-300000907471cash:TaxServicesLoansMember2023-09-300000907471us-gaap:PassMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471cash:WatchMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:TermLendingMember2024-03-310000907471cash:NationalLendingMemberus-gaap:DoubtfulMembercash:TermLendingMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:TermLendingMember2023-10-012024-03-310000907471cash:AssetBasedLendingMemberus-gaap:PassMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMembercash:WatchMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:SpecialMentionMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMembercash:NationalLendingMemberus-gaap:SubstandardMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-10-012024-03-310000907471us-gaap:PassMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471cash:WatchMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:FactoringMember2024-03-310000907471cash:NationalLendingMemberus-gaap:DoubtfulMembercash:FactoringMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:FactoringMember2023-10-012024-03-310000907471us-gaap:PassMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471cash:WatchMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:LeaseFinancingMember2024-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMemberus-gaap:DoubtfulMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:LeaseFinancingNetOfAdjustmentsMember2023-10-012024-03-310000907471us-gaap:PassMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471cash:WatchMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:PremiumFinanceMember2024-03-310000907471cash:NationalLendingMemberus-gaap:DoubtfulMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:PremiumFinanceMember2023-10-012024-03-310000907471us-gaap:PassMembercash:SBAUSDAMembercash:NationalLendingMember2024-03-310000907471cash:SBAUSDAMembercash:WatchMembercash:NationalLendingMember2024-03-310000907471us-gaap:SpecialMentionMembercash:SBAUSDAMembercash:NationalLendingMember2024-03-310000907471cash:SBAUSDAMembercash:NationalLendingMemberus-gaap:SubstandardMember2024-03-310000907471cash:SBAUSDAMembercash:NationalLendingMemberus-gaap:DoubtfulMember2024-03-310000907471cash:SBAUSDAMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2024-03-310000907471cash:SBAUSDAMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-10-012024-03-310000907471us-gaap:PassMembercash:OtherCommercialFinanceMembercash:NationalLendingMember2024-03-310000907471cash:OtherCommercialFinanceMembercash:WatchMembercash:NationalLendingMember2024-03-310000907471cash:OtherCommercialFinanceMembercash:NationalLendingMemberus-gaap:SubstandardMember2024-03-310000907471cash:OtherCommercialFinanceMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2024-03-310000907471cash:OtherCommercialFinanceMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-10-012024-03-310000907471us-gaap:PassMemberus-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-10-012024-03-310000907471us-gaap:PassMember2024-03-310000907471cash:WatchMember2024-03-310000907471us-gaap:SpecialMentionMember2024-03-310000907471us-gaap:SubstandardMember2024-03-310000907471us-gaap:DoubtfulMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMember2024-03-310000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-10-012024-03-310000907471us-gaap:PassMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471cash:WatchMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:TermLendingMember2023-09-300000907471cash:NationalLendingMemberus-gaap:DoubtfulMembercash:TermLendingMember2023-09-300000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:PassMembercash:NationalLendingMember2023-09-300000907471cash:AssetBasedLendingMembercash:WatchMembercash:NationalLendingMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:SpecialMentionMembercash:NationalLendingMember2023-09-300000907471cash:AssetBasedLendingMembercash:NationalLendingMemberus-gaap:SubstandardMember2023-09-300000907471cash:AssetBasedLendingMembercash:NationalLendingMemberus-gaap:DoubtfulMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-09-300000907471us-gaap:PassMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471cash:WatchMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:FactoringMember2023-09-300000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471us-gaap:PassMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471cash:WatchMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:LeaseFinancingMember2023-09-300000907471cash:NationalLendingMembercash:LeaseFinancingMemberus-gaap:DoubtfulMember2023-09-300000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:PassMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471cash:WatchMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:SpecialMentionMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471cash:NationalLendingMemberus-gaap:SubstandardMembercash:PremiumFinanceMember2023-09-300000907471cash:NationalLendingMemberus-gaap:DoubtfulMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:PassMembercash:SBAUSDAMembercash:NationalLendingMember2023-09-300000907471cash:SBAUSDAMembercash:WatchMembercash:NationalLendingMember2023-09-300000907471us-gaap:SpecialMentionMembercash:SBAUSDAMembercash:NationalLendingMember2023-09-300000907471cash:SBAUSDAMembercash:NationalLendingMemberus-gaap:SubstandardMember2023-09-300000907471cash:SBAUSDAMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-09-300000907471us-gaap:PassMembercash:OtherCommercialFinanceMembercash:NationalLendingMember2023-09-300000907471cash:OtherCommercialFinanceMembercash:WatchMembercash:NationalLendingMember2023-09-300000907471cash:OtherCommercialFinanceMembercash:NationalLendingMemberus-gaap:SubstandardMember2023-09-300000907471cash:OtherCommercialFinanceMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-09-300000907471us-gaap:PassMemberus-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2023-09-300000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:InternalNoninvestmentGradeMembercash:NationalLendingMember2023-09-300000907471us-gaap:PassMember2023-09-300000907471cash:WatchMember2023-09-300000907471us-gaap:SpecialMentionMember2023-09-300000907471us-gaap:SubstandardMember2023-09-300000907471us-gaap:DoubtfulMember2023-09-300000907471us-gaap:InternalNoninvestmentGradeMember2023-09-300000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMembercash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMembercash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:LoansHeldforSaleMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:LoansHeldforSaleMembercash:NationalLendingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:TermLendingMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471cash:AssetBasedLendingMemberus-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:FactoringMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:FactoringMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:FactoringMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2024-03-310000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMembercash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMembercash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:SBAUSDAMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:SBAUSDAMembercash:NationalLendingMember2024-03-310000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMembercash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMembercash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:OtherCommercialFinanceMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:OtherCommercialFinanceMembercash:NationalLendingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:TaxServicesMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:TaxServicesMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2024-03-310000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMember2024-03-310000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMember2024-03-310000907471us-gaap:PerformingFinancingReceivableMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2024-03-310000907471us-gaap:NonperformingFinancingReceivableMember2024-03-310000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMembercash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMembercash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:LoansHeldforSaleMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:LoansHeldforSaleMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:LoansHeldforSaleMembercash:NationalLendingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:TermLendingMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471cash:AssetBasedLendingMemberus-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:FactoringMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:FactoringMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:FactoringMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:PremiumFinanceMember2023-09-300000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMembercash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMembercash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:SBAUSDAMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:SBAUSDAMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:SBAUSDAMembercash:NationalLendingMember2023-09-300000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMembercash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMembercash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471cash:OtherCommercialFinanceMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:OtherCommercialFinanceMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:OtherCommercialFinanceMembercash:NationalLendingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:ConsumerLoanMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:TaxServicesMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMembercash:TaxServicesMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:NationalLendingMembercash:TaxServicesMember2023-09-300000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:NationalLendingMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471us-gaap:WarehouseAgreementBorrowingsMemberus-gaap:PerformingFinancingReceivableMembercash:NationalLendingMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:WarehouseAgreementBorrowingsMembercash:NationalLendingMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivables30To59DaysPastDueMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMembercash:LoansHeldforInvestmentMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivables30To59DaysPastDueMember2023-09-300000907471us-gaap:FinancingReceivables60To89DaysPastDueMemberus-gaap:PerformingFinancingReceivableMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMemberus-gaap:FinancialAssetPastDueMember2023-09-300000907471us-gaap:FinancialAssetNotPastDueMemberus-gaap:PerformingFinancingReceivableMember2023-09-300000907471us-gaap:PerformingFinancingReceivableMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMemberus-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember2023-09-300000907471us-gaap:NonperformingFinancingReceivableMember2023-09-300000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMembercash:TermLendingMember2024-03-310000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMembercash:FactoringMember2024-03-310000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMembercash:LeaseFinancingMember2024-03-310000907471cash:SBAUSDAMembercash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMember2024-03-310000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2024-03-310000907471cash:FinancingReceivableNonaccrualLoansMember2024-03-310000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMembercash:TermLendingMember2023-09-300000907471cash:AssetBasedLendingMembercash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMember2023-09-300000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMembercash:FactoringMember2023-09-300000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMembercash:LeaseFinancingMember2023-09-300000907471cash:SBAUSDAMembercash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMember2023-09-300000907471cash:FinancingReceivableNonaccrualLoansMembercash:NationalLendingMemberus-gaap:CommercialLoanMember2023-09-300000907471cash:FinancingReceivableNonaccrualLoansMember2023-09-300000907471cash:LoansHeldforSaleMembercash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2024-03-310000907471cash:NationalLendingMembercash:TermLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2024-03-310000907471cash:NationalLendingMembercash:LeaseFinancingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2024-03-310000907471cash:NationalLendingMembercash:PremiumFinanceMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2024-03-310000907471cash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMemberus-gaap:CommercialLoanMember2024-03-310000907471cash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMemberus-gaap:ConsumerLoanMember2024-03-310000907471cash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMembercash:LoansHeldforInvestmentMember2024-03-310000907471cash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2024-03-310000907471cash:LoansHeldforSaleMembercash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471cash:NationalLendingMembercash:TermLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471cash:NationalLendingMembercash:LeaseFinancingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471cash:NationalLendingMembercash:PremiumFinanceMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471cash:SBAUSDAMembercash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471cash:OtherCommercialFinanceMembercash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471cash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMemberus-gaap:CommercialLoanMember2023-09-300000907471cash:NationalLendingMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMemberus-gaap:ConsumerLoanMember2023-09-300000907471cash:NationalLendingMembercash:TaxServicesMembercash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471cash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMembercash:LoansHeldforInvestmentMember2023-09-300000907471cash:FinancingReceivable90OrMoreDaysDelinquentAndStillAccruingMember2023-09-300000907471us-gaap:PhantomShareUnitsPSUsMember2024-01-012024-03-310000907471us-gaap:PhantomShareUnitsPSUsMember2023-01-012023-03-310000907471us-gaap:PhantomShareUnitsPSUsMember2023-10-012024-03-310000907471us-gaap:PhantomShareUnitsPSUsMember2022-10-012023-03-310000907471us-gaap:ComputerEquipmentMember2024-03-310000907471us-gaap:ComputerEquipmentMember2023-09-300000907471us-gaap:VehiclesMember2024-03-310000907471us-gaap:VehiclesMember2023-09-300000907471us-gaap:FurnitureAndFixturesMember2024-03-310000907471us-gaap:FurnitureAndFixturesMember2023-09-300000907471cash:SolarPanelsandPeripheralEquipmentMember2024-03-310000907471cash:SolarPanelsandPeripheralEquipmentMember2023-09-300000907471us-gaap:TrademarksMember2023-09-300000907471us-gaap:NoncompeteAgreementsMember2023-09-300000907471us-gaap:CustomerRelationshipsMember2023-09-300000907471us-gaap:OtherIntangibleAssetsMember2023-09-300000907471us-gaap:TrademarksMember2023-10-012024-03-310000907471us-gaap:NoncompeteAgreementsMember2023-10-012024-03-310000907471us-gaap:CustomerRelationshipsMember2023-10-012024-03-310000907471us-gaap:OtherIntangibleAssetsMember2023-10-012024-03-310000907471us-gaap:TrademarksMember2024-03-310000907471us-gaap:NoncompeteAgreementsMember2024-03-310000907471us-gaap:CustomerRelationshipsMember2024-03-310000907471us-gaap:OtherIntangibleAssetsMember2024-03-310000907471us-gaap:TrademarksMember2022-09-300000907471us-gaap:NoncompeteAgreementsMember2022-09-300000907471us-gaap:CustomerRelationshipsMember2022-09-300000907471us-gaap:OtherIntangibleAssetsMember2022-09-300000907471us-gaap:TrademarksMember2022-10-012023-03-310000907471us-gaap:NoncompeteAgreementsMember2022-10-012023-03-310000907471us-gaap:CustomerRelationshipsMember2022-10-012023-03-310000907471us-gaap:OtherIntangibleAssetsMember2022-10-012023-03-310000907471us-gaap:TrademarksMember2023-03-310000907471us-gaap:NoncompeteAgreementsMember2023-03-310000907471us-gaap:CustomerRelationshipsMember2023-03-310000907471us-gaap:OtherIntangibleAssetsMember2023-03-310000907471srt:MinimumMemberus-gaap:TrademarksMember2024-03-310000907471srt:MaximumMemberus-gaap:TrademarksMember2024-03-310000907471srt:MinimumMemberus-gaap:CustomerRelationshipsMember2024-03-310000907471us-gaap:CustomerRelationshipsMembersrt:MaximumMember2024-03-310000907471srt:MinimumMemberus-gaap:OtherIntangibleAssetsMember2024-03-310000907471srt:MaximumMemberus-gaap:OtherIntangibleAssetsMember2024-03-31xbrli:pure0000907471us-gaap:CommonStockMember2021-09-030000907471us-gaap:CommonStockMember2023-08-250000907471us-gaap:CommonStockMember2023-10-012024-03-310000907471us-gaap:CommonStockMember2022-10-012023-03-310000907471us-gaap:CommonStockMember2024-03-310000907471us-gaap:RestrictedStockMember2023-10-012024-03-310000907471srt:DirectorMemberus-gaap:RestrictedStockMember2023-10-012024-03-310000907471us-gaap:PerformanceSharesMember2023-10-012024-03-310000907471srt:MinimumMemberus-gaap:PerformanceSharesMember2024-03-310000907471srt:MaximumMemberus-gaap:PerformanceSharesMember2024-03-310000907471us-gaap:PerformanceSharesMember2024-03-310000907471us-gaap:RestrictedStockMember2023-09-300000907471us-gaap:RestrictedStockMember2024-03-310000907471us-gaap:PhantomShareUnitsPSUsMember2023-09-300000907471us-gaap:PhantomShareUnitsPSUsMember2024-03-3100009074712021-10-012021-12-310000907471cash:TargetPerformanceShareUnitsMember2023-10-012024-03-310000907471cash:ConsumerMember2024-01-012024-03-310000907471cash:ConsumerMember2023-01-012023-03-310000907471cash:CommercialMember2024-01-012024-03-310000907471cash:CommercialMember2023-01-012023-03-310000907471us-gaap:CorporateAndOtherMember2024-01-012024-03-310000907471us-gaap:CorporateAndOtherMember2023-01-012023-03-310000907471cash:RefundTransferFeesMembercash:ConsumerMember2024-01-012024-03-310000907471cash:RefundTransferFeesMembercash:ConsumerMember2023-01-012023-03-310000907471cash:CommercialMembercash:RefundTransferFeesMember2024-01-012024-03-310000907471cash:CommercialMembercash:RefundTransferFeesMember2023-01-012023-03-310000907471cash:RefundTransferFeesMemberus-gaap:CorporateAndOtherMember2024-01-012024-03-310000907471cash:RefundTransferFeesMemberus-gaap:CorporateAndOtherMember2023-01-012023-03-310000907471cash:RefundAdvanceFeeIncomeMembercash:ConsumerMember2024-01-012024-03-310000907471cash:RefundAdvanceFeeIncomeMembercash:ConsumerMember2023-01-012023-03-310000907471cash:CommercialMembercash:RefundAdvanceFeeIncomeMember2024-01-012024-03-310000907471cash:CommercialMembercash:RefundAdvanceFeeIncomeMember2023-01-012023-03-310000907471cash:RefundAdvanceFeeIncomeMemberus-gaap:CorporateAndOtherMember2024-01-012024-03-310000907471cash:RefundAdvanceFeeIncomeMemberus-gaap:CorporateAndOtherMember2023-01-012023-03-310000907471cash:PaymentCardAndDepositFeesMembercash:ConsumerMember2024-01-012024-03-310000907471cash:PaymentCardAndDepositFeesMembercash:ConsumerMember2023-01-012023-03-310000907471cash:CommercialMembercash:PaymentCardAndDepositFeesMember2024-01-012024-03-310000907471cash:CommercialMembercash:PaymentCardAndDepositFeesMember2023-01-012023-03-310000907471cash:PaymentCardAndDepositFeesMemberus-gaap:CorporateAndOtherMember2024-01-012024-03-310000907471cash:PaymentCardAndDepositFeesMemberus-gaap:CorporateAndOtherMember2023-01-012023-03-310000907471cash:RentalIncomeMembercash:ConsumerMember2024-01-012024-03-310000907471cash:RentalIncomeMembercash:ConsumerMember2023-01-012023-03-310000907471cash:CommercialMembercash:RentalIncomeMember2024-01-012024-03-310000907471cash:CommercialMembercash:RentalIncomeMember2023-01-012023-03-310000907471us-gaap:CorporateAndOtherMembercash:RentalIncomeMember2024-01-012024-03-310000907471us-gaap:CorporateAndOtherMembercash:RentalIncomeMember2023-01-012023-03-310000907471cash:ConsumerMember2023-10-012024-03-310000907471cash:ConsumerMember2022-10-012023-03-310000907471cash:CommercialMember2023-10-012024-03-310000907471cash:CommercialMember2022-10-012023-03-310000907471us-gaap:CorporateAndOtherMember2023-10-012024-03-310000907471us-gaap:CorporateAndOtherMember2022-10-012023-03-310000907471cash:RefundTransferFeesMembercash:ConsumerMember2023-10-012024-03-310000907471cash:RefundTransferFeesMembercash:ConsumerMember2022-10-012023-03-310000907471cash:CommercialMembercash:RefundTransferFeesMember2023-10-012024-03-310000907471cash:CommercialMembercash:RefundTransferFeesMember2022-10-012023-03-310000907471cash:RefundTransferFeesMemberus-gaap:CorporateAndOtherMember2023-10-012024-03-310000907471cash:RefundTransferFeesMemberus-gaap:CorporateAndOtherMember2022-10-012023-03-310000907471cash:RefundAdvanceFeeIncomeMembercash:ConsumerMember2023-10-012024-03-310000907471cash:RefundAdvanceFeeIncomeMembercash:ConsumerMember2022-10-012023-03-310000907471cash:CommercialMembercash:RefundAdvanceFeeIncomeMember2023-10-012024-03-310000907471cash:CommercialMembercash:RefundAdvanceFeeIncomeMember2022-10-012023-03-310000907471cash:RefundAdvanceFeeIncomeMemberus-gaap:CorporateAndOtherMember2023-10-012024-03-310000907471cash:RefundAdvanceFeeIncomeMemberus-gaap:CorporateAndOtherMember2022-10-012023-03-310000907471cash:PaymentCardAndDepositFeesMembercash:ConsumerMember2023-10-012024-03-310000907471cash:PaymentCardAndDepositFeesMembercash:ConsumerMember2022-10-012023-03-310000907471cash:CommercialMembercash:PaymentCardAndDepositFeesMember2023-10-012024-03-310000907471cash:CommercialMembercash:PaymentCardAndDepositFeesMember2022-10-012023-03-310000907471cash:PaymentCardAndDepositFeesMemberus-gaap:CorporateAndOtherMember2023-10-012024-03-310000907471cash:PaymentCardAndDepositFeesMemberus-gaap:CorporateAndOtherMember2022-10-012023-03-310000907471cash:RentalIncomeMembercash:ConsumerMember2023-10-012024-03-310000907471cash:RentalIncomeMembercash:ConsumerMember2022-10-012023-03-310000907471cash:CommercialMembercash:RentalIncomeMember2023-10-012024-03-310000907471cash:CommercialMembercash:RentalIncomeMember2022-10-012023-03-310000907471us-gaap:CorporateAndOtherMembercash:RentalIncomeMember2023-10-012024-03-310000907471us-gaap:CorporateAndOtherMembercash:RentalIncomeMember2022-10-012023-03-31cash:segment0000907471cash:RetailBankingMember2024-01-012024-03-310000907471cash:RetailBankingMember2023-01-012023-03-310000907471cash:ConsumerMember2024-03-310000907471cash:ConsumerMember2023-03-310000907471cash:RetailBankingMember2024-03-310000907471cash:RetailBankingMember2023-03-310000907471us-gaap:CorporateAndOtherMember2024-03-310000907471us-gaap:CorporateAndOtherMember2023-03-310000907471cash:RetailBankingMember2023-10-012024-03-310000907471cash:RetailBankingMember2022-10-012023-03-310000907471us-gaap:FairValueMeasurementsRecurringMember2024-03-310000907471us-gaap:FairValueInputsLevel1Memberus-gaap:FairValueMeasurementsRecurringMember2024-03-310000907471us-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2024-03-310000907471us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsRecurringMember2024-03-310000907471us-gaap:FairValueMeasurementsRecurringMember2023-09-300000907471us-gaap:FairValueInputsLevel1Memberus-gaap:FairValueMeasurementsRecurringMember2023-09-300000907471us-gaap:FairValueMeasurementsRecurringMemberus-gaap:FairValueInputsLevel2Member2023-09-300000907471us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsRecurringMember2023-09-300000907471srt:MinimumMember2023-10-012024-03-310000907471srt:MaximumMember2023-10-012024-03-310000907471us-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471us-gaap:FairValueInputsLevel1Memberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471us-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2024-03-310000907471us-gaap:FairValueInputsLevel3Memberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471us-gaap:FairValueMeasurementsNonrecurringMembercash:ImpairedLoansMember2024-03-310000907471us-gaap:FairValueInputsLevel1Membercash:ImpairedLoansMemberus-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471cash:ImpairedLoansMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2024-03-310000907471us-gaap:FairValueInputsLevel3Membercash:ImpairedLoansMemberus-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471us-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471us-gaap:FairValueInputsLevel1Memberus-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471us-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2024-03-310000907471us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsNonrecurringMember2024-03-310000907471us-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471us-gaap:FairValueInputsLevel1Memberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471us-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2023-09-300000907471us-gaap:FairValueInputsLevel3Memberus-gaap:CommercialPortfolioSegmentMemberus-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471us-gaap:FairValueMeasurementsNonrecurringMembercash:ImpairedLoansMember2023-09-300000907471us-gaap:FairValueInputsLevel1Membercash:ImpairedLoansMemberus-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471cash:ImpairedLoansMemberus-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2023-09-300000907471us-gaap:FairValueInputsLevel3Membercash:ImpairedLoansMemberus-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471us-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471us-gaap:FairValueInputsLevel1Memberus-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471us-gaap:FairValueMeasurementsNonrecurringMemberus-gaap:FairValueInputsLevel2Member2023-09-300000907471us-gaap:FairValueInputsLevel3Memberus-gaap:FairValueMeasurementsNonrecurringMember2023-09-300000907471us-gaap:FairValueInputsLevel3Memberus-gaap:MarketApproachValuationTechniqueMembercash:ImpairedLoansMember2024-03-310000907471us-gaap:FairValueInputsLevel3Memberus-gaap:MarketApproachValuationTechniqueMembercash:ImpairedLoansMember2023-09-300000907471srt:MinimumMemberus-gaap:FairValueInputsLevel3Memberus-gaap:MarketApproachValuationTechniqueMembercash:ImpairedLoansMember2023-10-012024-03-310000907471us-gaap:FairValueInputsLevel3Memberus-gaap:MarketApproachValuationTechniqueMembercash:ImpairedLoansMembersrt:MaximumMember2023-10-012024-03-310000907471us-gaap:CarryingReportedAmountFairValueDisclosureMember2024-03-310000907471us-gaap:EstimateOfFairValueFairValueDisclosureMember2024-03-310000907471us-gaap:FairValueInputsLevel1Member2024-03-310000907471us-gaap:FairValueInputsLevel2Member2024-03-310000907471us-gaap:FairValueInputsLevel3Member2024-03-310000907471us-gaap:CarryingReportedAmountFairValueDisclosureMember2023-09-300000907471us-gaap:EstimateOfFairValueFairValueDisclosureMember2023-09-300000907471us-gaap:FairValueInputsLevel1Member2023-09-300000907471us-gaap:FairValueInputsLevel2Member2023-09-300000907471us-gaap:FairValueInputsLevel3Member2023-09-300000907471cash:DirectorAndOfficerTradingArrangementMember2024-01-012024-03-31


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

FORM 10-Q

  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2024
or
  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from            to           .

Commission File Number:  0-22140

PATHWARD_LOGO_RGB.jpg

PATHWARD FINANCIAL, INC.
(Exact name of registrant as specified in its charter)
Delaware42-1406262
(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)

5501 South Broadband Lane, Sioux Falls, South Dakota 57108
(Address of principal executive offices and Zip Code)

(877) 497-7497
(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:
Title of each classTrading Symbol(s)Name of each exchange on which registered
Common Stock, $.01 par valueCASHThe NASDAQ Stock Market LLC

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes   No

Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files).  Yes   No




Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company See the definitions of "large accelerated filer." "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act:
Large accelerated filerAccelerated filer
Non-accelerated filerSmaller reporting company
Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes   No

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
Class:
Outstanding at May 1, 2024:
Common Stock, $.01 par value25,270,584 Shares
Nonvoting Common Stock, $.01 par valueNonvoting shares





PATHWARD FINANCIAL, INC.
FORM 10-Q

Table of Contents
DescriptionPage
PART I - FINANCIAL INFORMATION
Item 1.
 
   
 
3
   
 
   
 
   
 
   
 
Item 2.
Item 3.
Item 4.
  
PART II - OTHER INFORMATION
Item 1.
Item 1A.
Item 2.
Item 5.
Item 6.
i



PART I - FINANCIAL INFORMATION
Item 1.    Financial Statements.
PATHWARD FINANCIAL, INC. AND SUBSIDIARIES
Condensed Consolidated Statements of Financial Condition
(Dollars in thousands, except per share data)March 31, 2024September 30, 2023
ASSETS(Unaudited)(Audited)
Cash and cash equivalents$347,888 $375,580 
Securities available for sale, at fair value1,779,458 1,804,228 
Securities held to maturity, at amortized cost (fair value $31,113 and $31,425, respectively)
34,682 36,591 
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost25,844 28,210 
Loans held for sale25,946 77,779 
Loans and leases4,409,385 4,366,116 
Allowance for credit losses(80,777)(49,705)
Accrued interest receivable30,294 23,282 
Premises, furniture, and equipment, net37,266 39,160 
Rental equipment, net215,885 211,750 
Goodwill and intangible assets328,001 330,225 
Other assets283,245 292,327 
Total assets$7,437,117 $7,535,543 
LIABILITIES AND STOCKHOLDERS’ EQUITY 
LIABILITIES 
Deposits$6,368,344 $6,589,182 
Short-term borrowings31,000 13,000 
Long-term borrowings33,373 33,873 
Accrued expenses and other liabilities264,938 248,863 
Total liabilities6,697,655 6,884,918 
STOCKHOLDERS’ EQUITY  
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2024 and September 30, 2023, respectively
  
Common stock, $0.01 par value; 90,000,000 shares authorized, 25,507,915 and 26,225,563 shares issued, 25,377,986 and 26,183,583 shares outstanding at March 31, 2024 and September 30, 2023, respectively
254 262 
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2024 and September 30, 2023, respectively
  
Additional paid-in capital634,415 628,500 
Retained earnings317,964 278,655 
Accumulated other comprehensive loss(206,570)(255,443)
Treasury stock, at cost, 129,929 and 41,980 common shares at March 31, 2024 and September 30, 2023, respectively
(6,181)(344)
Total equity attributable to parent739,882 651,630 
Noncontrolling interest(420)(1,005)
Total stockholders’ equity739,462 650,625 
Total liabilities and stockholders’ equity$7,437,117 $7,535,543 
See Notes to Condensed Consolidated Financial Statements.
2




PATHWARD FINANCIAL, INC. AND SUBSIDIARIES
Condensed Consolidated Statements of Operations (Unaudited)
Three Months Ended March 31,Six Months Ended March 31,
(Dollars in thousands, except per share data)2024202320242023
Interest and dividend income:    
Loans and leases, including fees$102,750 $83,879 $197,713 $152,275 
Mortgage-backed securities9,998 10,326 20,047 20,738 
Other investments14,013 10,482 24,899 16,734 
 126,761 104,687 242,659 189,747 
Interest expense:    
Deposits6,685 2,096 10,211 2,238 
FHLB advances and other borrowings1,775 1,186 4,111 2,047 
 8,460 3,282 14,322 4,285 
Net interest income118,301 101,405 228,337 185,462 
Provision for credit loss26,052 36,763 35,942 46,539 
Net interest income after provision for credit loss92,249 64,642 192,395 138,923 
Noninterest income:    
Refund transfer product fees28,942 30,205 29,364 30,882 
Refund advance fee income43,200 37,995 43,311 38,612 
Card and deposit fees35,344 42,087 66,094 79,805 
Rental income13,720 12,940 27,179 25,648 
Gain on sale of trademarks   10,000 
Gain (loss) on sale of other1,695 (666)4,535 (164)
Other income6,044 4,477 11,223 8,032 
Total noninterest income128,945 127,038 181,706 192,815 
Noninterest expense:    
Compensation and benefits54,073 47,547 100,725 90,564 
Refund transfer product expense7,366 7,863 7,558 7,968 
Refund advance expense1,846 1,603 1,876 1,630 
Card processing35,163 26,924 69,747 49,607 
Occupancy and equipment expense9,293 8,510 18,141 16,822 
Operating lease equipment depreciation 10,424 14,719 20,847 24,347 
Legal and consulting6,141 4,921 11,033 14,380 
Intangible amortization1,240 1,435 2,224 2,693 
Impairment expense2,013 500 2,013 524 
Other expense12,872 13,114 25,541 23,660 
Total noninterest expense140,431 127,136 259,705 232,195 
Income before income tax expense80,763 64,544 114,396 99,543 
Income tax expense15,246 9,176 20,965 15,753 
Net income before noncontrolling interest65,517 55,368 93,431 83,790 
Net income attributable to noncontrolling interest249 597 506 1,177 
Net income attributable to parent$65,268 $54,771 $92,925 $82,613 
Earnings per common share:    
Basic$2.56 $1.99 $3.61 $2.95 
Diluted$2.56 $1.99 $3.61 $2.95 
See Notes to Condensed Consolidated Financial Statements.
3

PATHWARD FINANCIAL, INC. AND SUBSIDIARIES
Condensed Consolidated Statements of Comprehensive Income (Unaudited)
Three Months Ended March 31,Six Months Ended March 31,
(Dollars in thousands)2024202320242023
Net income before noncontrolling interest$65,517 $55,368 $93,431 $83,790 
Other comprehensive income (loss):    
Change in net unrealized gain (loss) on debt securities(23,414)18,448 65,121 33,156 
(23,414)18,448 65,121 33,156 
Unrealized gain (loss) on currency translation(579)60 39 447 
Deferred income tax effect(5,856)4,647 16,287 8,352 
Total other comprehensive income (loss)(18,137)13,861 48,873 25,251 
Total comprehensive income47,380 69,229 142,304 109,041 
Total comprehensive income attributable to noncontrolling interest249 597 506 1,177 
Comprehensive income attributable to parent$47,131 $68,632 $141,798 $107,864 
See Notes to Condensed Consolidated Financial Statements.
4

PATHWARD FINANCIAL, INC. AND SUBSIDIARIES
Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited)
(Dollars in thousands, except per share data)Common
Stock
Additional
Paid-in
Capital
Retained
Earnings
Accumulated
Other
Comprehensive
Income (Loss)
Treasury
Stock
Total Pathward Financial, Inc.
Stockholders’
Equity
Noncontrolling interestTotal
Stockholders’
Equity
Three Months Ended March 31, 2024
Balance, December 31, 2023$260 $629,737 $293,463 $(188,433)$(5,235)$729,792 $(510)$729,282 
Cash dividends declared on common stock ($0.05 per share)
— — (1,267)— — (1,267)— (1,267)
Issuance of common stock due to restricted stock2 — — — — 2 — 2 
Repurchases of common stock(8)8 (39,500)— (946)(40,446)— (40,446)
Stock compensation— 4,670 — — — 4,670 — 4,670 
Total other comprehensive loss— — — (18,137)— (18,137)— (18,137)
Net income— — 65,268 — — 65,268 249 65,517 
Net distribution to noncontrolling interest— — — — — — (159)(159)
Balance, March 31, 2024
$254 $634,415 $317,964 $(206,570)$(6,181)$739,882 $(420)$739,462 
Three Months Ended March 31, 2023
Balance, December 31, 2022$282 $620,681 $246,891 $(201,690)$(6,824)$659,340 $(207)$659,133 
Cash dividends declared on common stock ($0.05 per share)
— — (1,386)— — (1,386)— (1,386)
Repurchases of common stock(11)11 (55,230)— (119)(55,349)— (55,349)
Stock compensation— 2,558 — — — 2,558 — 2,558 
Total other comprehensive income— — — 13,861 — 13,861 — 13,861 
Net income— — 54,771 — — 54,771 597 55,368 
Net distribution to noncontrolling interest— — — — — — (941)(941)
Balance, March 31, 2023
$271 $623,250 $245,046 $(187,829)$(6,943)$673,795 $(551)$673,244 

5

(Dollars in thousands, except per share data)Common
Stock
Additional
Paid-in
Capital
Retained
Earnings
Accumulated
Other
Comprehensive
Income (Loss)
Treasury
Stock
Total Pathward Financial, Inc.
Stockholders’
Equity
Noncontrolling interestTotal
Stockholders’
Equity
Six Months Ended March 31, 2024
Balance, September 30, 2023
$262 $628,500 $278,655 $(255,443)$(344)$651,630 $(1,005)$650,625 
Cash dividends declared on common stock ($0.10 per share)
— — (2,566)— — (2,566)— (2,566)
Issuance of common stock due to restricted stock3 — — — — 3 — 3 
Repurchases of common stock(11)11 (50,527)— (5,837)(56,364)— (56,364)
Stock compensation— 5,904 — — — 5,904 — 5,904 
Total other comprehensive income— — — 48,873 — 48,873 — 48,873 
Joint venture membership interest divestiture— — (523)— — (523)— (523)
Net income— — 92,925 — — 92,925 506 93,431 
Net investment by noncontrolling interest— — — — — — 79 79 
Balance, March 31, 2024
$254 $634,415 $317,964 $(206,570)$(6,181)$739,882 $(420)$739,462 
Six Months Ended March 31, 2023
Balance, September 30, 2022
$288 $617,403 $245,394 $(213,080)$(4,835)$645,170 $(30)$645,140 
Cash dividends declared on common stock ($0.10 per share)
— — (2,788)— — (2,788)— (2,788)
Issuance of common stock due to restricted stock1 — — — — 1 — 1 
Repurchases of common stock(18)18 (80,173)— (2,108)(82,281)— (82,281)
Stock compensation— 5,829 — — — 5,829 — 5,829 
Total other comprehensive income— — — 25,251 — 25,251 — 25,251 
Net income— — 82,613 — — 82,613 1,177 83,790 
Net distribution to noncontrolling interest— — — — — — (1,698)(1,698)
Balance, March 31, 2023
$271 $623,250 $245,046 $(187,829)$(6,943)$673,795 $(551)$673,244 
See Notes to Condensed Consolidated Financial Statements.

6

PATHWARD FINANCIAL, INC. AND SUBSIDIARIES
Condensed Consolidated Statements of Cash Flows (Unaudited)
Six Months Ended March 31,
(Dollars in thousands)20242023
Cash flows from operating activities:  
Net income before noncontrolling interest$93,431 $83,790 
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization29,457 34,390 
Provision for credit loss35,942 46,539 
Provision for deferred taxes4,059 2,545 
Originations of loans held for sale(933,786)(608,628)
Proceeds from sales of loans held for sale968,998 604,363 
Net change in loans held for sale17,924 652 
Net realized (gain) on loans held for sale(1,370)(110)
Net realized (gain) on trademarks (10,000)
Net realized (gain) loss on other (3,165)272 
Impairment on rental equipment2,013 24 
Net change in accrued interest receivable(7,012)(4,455)
Net change in other assets(13,724)14,050 
Net change in accrued expenses and other liabilities16,729 14,568 
Stock compensation5,904 5,829 
Net cash provided by operating activities215,400 183,829 
Cash flows from investing activities:
Proceeds from maturities of and principal collected on securities available for sale89,476 89,162 
Proceeds from maturities of and principal collected on securities held to maturity1,811 2,822 
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock(183,010)(120,160)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock185,377 119,586 
Purchases of loans and leases(163,091)(187,834)
Net change in loans and leases255,909 191,195 
Purchases of premises, furniture, and equipment(3,592)(3,428)
Purchases of rental equipment(173,005)(238,999)
Proceeds from sales of rental equipment4,951 6,736 
Net change in rental equipment188 (153)
Proceeds from sales of foreclosed real estate and repossessed assets 1 
Proceeds from sale of trademarks 10,000 
Proceeds from sale of other assets4,091  
Net cash provided by (used in) investing activities19,105 (131,072)
Cash flows from financing activities:
Net change in deposits(220,838)36,659 
Net change in short-term borrowings18,000 43,000 
Principal payments on other liabilities(550) 
Proceeds from other liabilities (1,026)
Payment of debt issuance costs (511)
Dividends paid on common stock(2,566)(2,788)
Issuance of common stock due to restricted stock3 1 
Repurchases of common stock(56,364)(82,281)
Investment by (distributions to) noncontrolling interest79 (1,698)
Net cash (used in) financing activities(262,236)(8,644)
Effect of exchange rate changes on cash39 447 
Net change in cash and cash equivalents(27,692)44,560 
Cash and cash equivalents at beginning of fiscal year375,580 388,038 
Cash and cash equivalents at end of fiscal period$347,888 $432,598 
7

Six Months Ended March 31,
(Dollars in thousands)20242023
Supplemental disclosure of cash flow information:  
Cash paid during the period for:  
Interest$12,608 $4,273 
Income taxes9,694 7,842 
Franchise and other taxes398 472 
Supplemental schedule of non-cash investing activities:  
Transfers
Loans and leases to rental equipment2,538 1,449 
Rental equipment to loan and leases143,752 202,330 
Recognition of operating lease ROU assets, net of measurements654  
Joint venture membership interest divestiture523  
See Notes to Condensed Consolidated Financial Statements.


8

NOTE 1. BASIS OF PRESENTATION

The interim unaudited Condensed Consolidated Financial Statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended September 30, 2023 included in Pathward Financial, Inc.’s ("Pathward Financial" or the “Company") Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on November 21, 2023. Accordingly, footnote disclosures which would substantially duplicate the disclosures contained in the audited consolidated financial statements have been omitted.

The financial information of the Company included herein has been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the three and six months ended March 31, 2024 are not necessarily indicative of the results expected for the fiscal year ending September 30, 2024.

Certain prior fiscal year amounts have been reclassified to conform to the current year financial statement presentation. These reclassifications did not impact previously reported net income, comprehensive income or the statement of financial condition.

Additionally, certain prior fiscal year amounts within Note 4. Loans and Leases, Net have been revised. Prior fiscal year tables that were revised include the amortized cost basis of loans and leases by asset classification and year of origination, nonaccrual loans and leases by year of origination, and loans and leases that are 90 days or more delinquent and accruing by year of origination. The revisions were related to the year of origination and did not impact total loan balances, total asset classification balances, total nonaccrual balances, or total past due loan balances.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU")

Significant accounting policies in effect and disclosed within the Company’s most recent audited consolidated financial statements as of September 30, 2023 remain substantially unchanged.

The following ASU became effective for the Company on October 1, 2023, and did not have a material impact on the Company’s significant accounting policies or Condensed Consolidated Financial Statements:

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

9

NOTE 3. SECURITIES

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale ("AFS") and held to maturity ("HTM") debt securities are presented below.
(Dollars in thousands)Amortized CostGross Unrealized GainsGross Unrealized (Losses)Fair
Value
Debt Securities AFS
At March 31, 2024
Corporate securities$25,000 $ $(6,875)$18,125 
SBA securities91,979  (7,182)84,797 
Obligations of states and political subdivisions540