10-Q 1 cash-20231231.htm 10-Q cash-20231231
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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 December 31, 2023
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, 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 January 31, 2024:
Common Stock, $.01 par value25,490,775 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)December 31, 2023September 30, 2023
ASSETS(Unaudited)(Audited)
Cash and cash equivalents$671,630 $375,580 
Securities available for sale, at fair value1,850,581 1,804,228 
Securities held to maturity, at amortized cost (fair value $32,180 and $31,425, respectively)
35,440 36,591 
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost23,694 28,210 
Loans held for sale69,518 77,779 
Loans and leases4,426,281 4,366,116 
Allowance for credit losses(53,785)(49,705)
Accrued interest receivable27,080 23,282 
Premises, furniture, and equipment, net38,270 39,160 
Rental equipment, net228,916 211,750 
Goodwill and intangible assets329,241 330,225 
Other assets280,571 292,327 
Total assets$7,927,437 $7,535,543 
LIABILITIES AND STOCKHOLDERS’ EQUITY 
LIABILITIES 
Deposits$6,936,055 $6,589,182 
Short-term borrowings 13,000 
Long-term borrowings33,614 33,873 
Accrued expenses and other liabilities228,486 248,863 
Total liabilities7,198,155 6,884,918 
STOCKHOLDERS’ EQUITY  
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2023 and September 30, 2023, respectively
  
Common stock, $0.01 par value; 90,000,000 shares authorized, 26,099,348 and 26,225,563 shares issued, 25,988,230 and 26,183,583 shares outstanding at December 31, 2023 and September 30, 2023, respectively
260 262 
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2023 and September 30, 2023, respectively
  
Additional paid-in capital629,737 628,500 
Retained earnings293,463 278,655 
Accumulated other comprehensive loss(188,433)(255,443)
Treasury stock, at cost, 111,118 and 41,980 common shares at December 31, 2023 and September 30, 2023, respectively
(5,235)(344)
Total equity attributable to parent729,792 651,630 
Noncontrolling interest(510)(1,005)
Total stockholders’ equity729,282 650,625 
Total liabilities and stockholders’ equity$7,927,437 $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 December 31,
(Dollars in thousands, except per share data)20232022
Interest and dividend income:  
Loans and leases, including fees$94,963 $68,396 
Mortgage-backed securities10,049 10,412 
Other investments10,886 6,252 
 115,898 85,060 
Interest expense:  
Deposits3,526 142 
FHLB advances and other borrowings2,336 861 
 5,862 1,003 
Net interest income110,036 84,057 
Provision for credit loss9,890 9,776 
Net interest income after provision for credit loss100,146 74,281 
Noninterest income:  
Refund transfer product fees422 677 
Refund advance fee income111 617 
Card and deposit fees30,750 37,718 
Rental income13,459 12,708 
Gain on sale of trademarks 10,000 
Gain on sale of other2,840 502 
Other income5,179 3,555 
Total noninterest income52,761 65,777 
Noninterest expense:  
Compensation and benefits46,652 43,017 
Refund transfer product expense192 105 
Refund advance expense30 27 
Card processing34,584 22,683 
Occupancy and equipment expense8,848 8,312 
Operating lease equipment depreciation 10,423 9,628 
Legal and consulting4,892 9,459 
Intangible amortization984 1,258 
Impairment expense 24 
Other expense12,669 10,546 
Total noninterest expense119,274 105,059 
Income before income tax expense33,633 34,999 
Income tax expense5,719 6,577 
Net income before noncontrolling interest27,914 28,422 
Net income attributable to noncontrolling interest257 580 
Net income attributable to parent$27,657 $27,842 
Earnings per common share:  
Basic$1.06 $0.98 
Diluted$1.06 $0.98 
See Notes to Condensed Consolidated Financial Statements.
3

PATHWARD FINANCIAL, INC. AND SUBSIDIARIES
Condensed Consolidated Statements of Comprehensive Income (Unaudited)
Three Months Ended December 31,
(Dollars in thousands)20232022
Net income before noncontrolling interest$27,914 $28,422 
Other comprehensive income (loss):  
Change in net unrealized gain on debt securities88,535 14,708 
88,535 14,708 
Unrealized gain on currency translation618 387 
Deferred income tax effect22,143 3,705 
Total other comprehensive income67,010 11,390 
Total comprehensive income94,924 39,812 
Total comprehensive income attributable to noncontrolling interest257 580 
Comprehensive income attributable to parent$94,667 $39,232 
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 December 31, 2023
Balance, September 30, 2023$262 $628,500 $278,655 $(255,443)$(344)$651,630 $(1,005)$650,625 
Cash dividends declared on common stock ($0.05 per share)
— — (1,299)— — (1,299)— (1,299)
Issuance of common stock due to restricted stock1 — — — — 1 — 1 
Repurchases of common stock(3)3 (11,027)— (4,891)(15,918)— (15,918)
Stock compensation— 1,234 — — — 1,234 — 1,234 
Total other comprehensive income— — — 67,010 — 67,010 — 67,010 
Joint venture membership interest divestiture— — (523)— — (523)— (523)
Net income— — 27,657 — — 27,657 257 27,914 
Net distribution to noncontrolling interests— — — — — — 238 238 
Balance, December 31, 2023
$260 $629,737 $293,463 $(188,433)$(5,235)$729,792 $(510)$729,282 
Three Months Ended December 31, 2022
Balance, September 30, 2022$288 $617,403 $245,394 $(213,080)$(4,835)$645,170 $(30)$645,140 
Cash dividends declared on common stock ($0.05 per share)
— — (1,402)— — (1,402)— (1,402)
Issuance of common stock due to restricted stock1 — — — — 1 — 1 
Repurchases of common stock(7)7 (24,943)— (1,989)(26,932)— (26,932)
Stock compensation— 3,271 — — — 3,271 — 3,271 
Total other comprehensive income— — — 11,390 — 11,390 — 11,390 
Net income— — 27,842 — — 27,842 580 28,422 
Net distribution to noncontrolling interests— — — — — — (757)(757)
Balance, December 31, 2022
$282 $620,681 $246,891 $(201,690)$(6,824)$659,340 $(207)$659,133 
See Notes to Condensed Consolidated Financial Statements.


5

PATHWARD FINANCIAL, INC. AND SUBSIDIARIES
Condensed Consolidated Statements of Cash Flows (Unaudited)
Three Months Ended December 31,
(Dollars in thousands)20232022
Cash flows from operating activities:  
Net income before noncontrolling interest$27,914 $28,422 
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization14,689 14,566 
Provision for credit loss9,890 9,776 
Provision for deferred taxes1,162 2,255 
Originations of loans held for sale(631,905)(398,798)
Proceeds from sales of loans held for sale626,336 402,870 
Net change in loans held for sale13,829 (84)
Net realized (gain) on trademarks (10,000)
Net realized (gain) on other(2,840)(502)
Impairment on rental equipment 24 
Net change in accrued interest receivable(3,798)(2,191)
Net change in other assets(14,344)16,986 
Net change in accrued expenses and other liabilities(19,723)(24,222)
Stock compensation1,234 3,271 
Net cash provided by operating activities22,444 42,373 
Cash flows from investing activities:
Proceeds from maturities of and principal collected on securities available for sale41,936 49,069 
Proceeds from maturities of and principal collected on securities held to maturity1,093 1,058 
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock(91,130)(57,760)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock95,647 57,760 
Purchases of loans and leases(89,390)(67,649)
Net change in loans and leases98,895 217,812 
Purchases of premises, furniture, and equipment(1,885)(1,989)
Purchases of rental equipment(106,160)(164,245)
Proceeds from sales of rental equipment3,373 1,495 
Net change in rental equipment(79)(109)
Proceeds from sales of foreclosed real estate and repossessed assets 1 
Proceeds from sale of trademarks 10,000 
Proceeds from sale of other assets4,077  
Net cash (used in) provided by investing activities(43,623)45,443 
Cash flows from financing activities:
Net change in deposits346,873 (76,905)
Net change in short-term borrowings(13,000) 
Principal payments on other liabilities(284)(573)
Payment of debt issuance costs (504)
Dividends paid on common stock(1,299)(1,402)
Issuance of common stock due to restricted stock1 1 
Repurchases of common stock(15,918)(26,932)
Distributions to noncontrolling interest238 (757)
Net cash provided by (used in) financing activities316,611 (107,072)
Effect of exchange rate changes on cash618 387 
Net change in cash and cash equivalents296,050 (18,869)
Cash and cash equivalents at beginning of fiscal year375,580 388,038 
Cash and cash equivalents at end of fiscal period$671,630 $369,169 
6

Three Months Ended December 31,
(Dollars in thousands)20232022
Supplemental disclosure of cash flow information:  
Cash paid during the period for:  
Interest$4,168 $478 
Income taxes641 492 
Franchise and other taxes66 66 
Supplemental schedule of non-cash investing activities:  
Transfers
Loans and leases to rental equipment1,430 1,405 
Rental equipment to loan and leases76,941 128,145 
Recognition of operating lease ROU assets, net of measurements654  
Joint venture membership interest divestiture523  
See Notes to Condensed Consolidated Financial Statements.


7

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 months ended December 31, 2023 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.

8

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 December 31, 2023
Corporate securities$25,000 $ $(6,625)$18,375 
SBA securities94,458  (6,726)87,732 
Obligations of states and political subdivisions2,351  (47)2,304 
Non-bank qualified obligations of states and political subdivisions262,999 25 (34,136)228,888 
Asset-backed securities244,965 96 (7,357)237,704 
Mortgage-backed securities1,471,376 27 (195,825)1,275,578 
Total debt securities AFS$2,101,149 $148 $(250,716)$1,850,581 
At September 30, 2023
Corporate securities$25,000 $ $(6,750)$18,250 
SBA securities95,549  (10,307)85,242 
Obligations of states and political subdivisions2,368  (79)2,289 
Non-bank qualified obligations of states and political subdivisions269,396  (42,673)226,723 
Asset-backed securities255,384 234 (9,419)246,199 
Mortgage-backed securities1,495,636  (270,111)1,225,525 
Total debt securities AFS$2,143,333 $234 $(339,339)$1,804,228 
Debt Securities HTM
At December 31, 2023
Non-bank qualified obligations of states and political subdivisions$33,337 $ $(3,050)$30,287 
Mortgage-backed securities2,103  (210)1,893 
Total debt securities HTM$35,440 $ $(3,260)$32,180 
At September 30, 2023
Non-bank qualified obligations of states and political subdivisions$34,415 $ $(4,844)$29,571 
Mortgage-backed securities2,176  (322)1,854 
Total debt securities HTM$36,591 $ $(5,166)$31,425 


9

Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous loss position, were as follows:
LESS THAN 12 MONTHSOVER 12 MONTHSTOTAL
(Dollars in thousands)Fair
Value
Gross Unrealized (Losses)Fair
Value
Gross Unrealized (Losses)Fair
Value
Gross Unrealized (Losses)
Debt Securities AFS
At December 31, 2023
Corporate securities$ $ $18,375 $(6,625)$18,375 $(6,625)
SBA securities23,502 (742)64,229 (5,984)87,731 (6,726)
Obligations of state and political subdivisions  2,304 (47)2,304 (47)
Non-bank qualified obligations of states and political subdivisions1,616 (18)225,198 (34,118)226,814 (34,136)
Asset-backed securities86,695 (257)112,043 (7,100)198,738 (7,357)
Mortgage-backed securities17,688 (245)1,256,811 (195,580)1,274,499 (195,825)
Total debt securities AFS$129,501 $(1,262)$1,678,960 $(249,454)$1,808,461 $(250,716)
At September 30, 2023
Corporate securities$ $ $18,250 $(6,750)$18,250 $(6,750)
SBA securities22,327 (1,919)62,915 (8,388)85,242 (10,307)
Obligations of state and political subdivisions  2,289 (79)2,289 (79)
Non-bank qualified obligations of states and political subdivisions5,010 (83)221,714 (42,590)226,723 (42,673)
Asset-backed securities46,528 (224)115,608 (9,195)162,136 (9,419)
Mortgage-backed securities18,311 (944)1,207,214 (269,167)1,225,525 (270,111)
Total debt securities AFS$92,176 $(3,170)$1,627,990 $(336,169)$1,720,165 $(339,339)
Debt Securities HTM
At December 31, 2023
Non-bank qualified obligations of states and political subdivisions$ $ $30,287 $(3,050)$30,287 $(3,050)
Mortgage-backed securities  1,893 (210)1,893 (210)
Total debt securities HTM$ $ $32,180 $(3,260)$32,180 $(3,260)
At September 30, 2023
Non-bank qualified obligations of states and political subdivisions$ $ $29,571 $(4,844)$29,571 $(4,844)
Mortgage-backed securities  1,854 (322)1,854 (322)
Total debt securities HTM$ $ $31,425 $(5166)$31,425 $(5,166)

The increase in the fair value of investment securities balances when comparing December 31, 2023 to September 30, 2023 was primarily driven by decreases in unrealized losses due to steady interest rates during the three months. At December 31, 2023, there were 199 securities AFS in an unrealized loss position. All of the mortgage-backed securities ("MBS") in an unrealized loss position at December 31, 2023 were government guaranteed. Management assessed each investment security with unrealized losses for credit loss and determined all unrealized losses on these securities were due to adverse market conditions and/or change in interest rates versus credit loss. As part of that assessment, management evaluated and concluded that it is more-likely-than-not that the Company will not be required and does not intend to sell any of the securities prior to recovery of the amortized cost. At December 31, 2023, there was no allowance for credit losses ("ACL") for debt securities AFS.

10

The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features that allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in MBS because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, MBS are not included in the maturity categories in the following maturity summary. The expected maturities of certain SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.
(Dollars in thousands)At December 31, 2023At September 30, 2023
Debt Securities AFSAmortized CostFair
Value
Amortized CostFair
Value
Due in one year or less$3,597 $3,579 $5,023 $4,971 
Due after one year through five years11,172 10,523 11,175 10,292 
Due after five years through ten years79,137 68,613 79,139 66,428 
Due after ten years535,867 492,288 552,360 497,012 
629,773 575,003 647,697 578,703 
Mortgage-backed securities1,471,376 1,275,578 1,495,636 1,225,525 
Total debt securities AFS$2,101,149 $1,850,581 $2,143,333 $1,804,228 
Debt Securities HTM
Due after ten years$33,337 $30,287 $34,415 $29,571 
33,337 30,287 34,415 29,571 
Mortgage-backed securities2,103 1,893 2,176 1,854 
Total debt securities HTM$35,440 $32,180 $36,591 $31,425 

Federal Reserve Bank ("FRB") Stock. The Bank is required by federal law to subscribe to capital stock (divided into shares of $100 each) as a member of the FRB of Minneapolis with an amount equal to six per centum of the paid-up capital stock and surplus. One-half of the subscription is paid at time of application, and one-half is subject to call of the Board of Governors of the Federal Reserve System. FRB of Minneapolis stock held by the Bank totaled $19.7 million at December 31, 2023 and September 30, 2023. These equity securities are 'restricted' in that they can only be owned by member banks.

Federal Home Loan Bank ("FHLB") Stock. The Company's borrowings from the FHLB are secured by specific investment securities. Such advances can be made pursuant to several different credit programs, each of which has its own interest rate and range of maturities.

The investments in the FHLB stock are required investments related to the Company's membership in and current borrowings from the FHLB of Des Moines. The investments in the FHLB of Des Moines could be adversely impacted by the financial operations of the FHLB and actions of their regulator, the Federal Housing Finance Agency.

The FHLB stock is carried at cost since it is generally redeemable at par value. The carrying value of the stock held at the FHLB was $4.0 million and $