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SEGMENT INFORMATION
 9 Months Ended
Jun. 30, 2016
Segment Reporting [Abstract]  
SEGMENT INFORMATION
SEGMENT INFORMATION

An operating segment is generally defined as a component of a business for which discrete financial information is available and whose results are reviewed by the chief operating decision-maker. Operating segments are aggregated into reportable segments if certain criteria are met.

In the Annual Report on Form 10-K for the year ended September 30, 2015, the Company reported its results of operations through three business segments: Meta Payment Systems, Retail Bank, and Other.  Effective October 1, 2015, segments are now aligned with the new management operating structure implemented by the Company for fiscal year 2016.  The Company accordingly has changed its basis of presentation for segments, and following such change, reports its results of operations through the following three business segments: Payments, Banking, and Corporate Services/Other.  Certain shared services, including the investment portfolio, which was included in the former Retail Bank segment, is now included in Corporate Services/Other.  AFS/IBEX and Refund Advantage were previously and are currently included in the Banking and Payments segments, respectively.  Prior periods have been reclassified to conform to the current period presentation.

The following tables present segment data for the Company for the three and nine months ended June 30, 2016 and 2015, respectively.

 
Payments
 
Banking
 
Corporate
Services/Other
 
Total
Three Months Ended June 30, 2016
 
 
 
 
 
 
 
Interest income
$
2,579

 
$
9,759

 
$
8,425

 
$
20,763

Interest expense
44

 
344

 
456

 
844

Net interest income (expense)
2,535

 
9,415

 
7,969

 
19,919

Provision (recovery) for loan losses
1

 
2,097

 
—

 
2,098

Non-interest income
22,160

 
1,296

 
351

 
23,807

Non-interest expense
16,231

 
5,347

 
10,049

 
31,627

Income (loss) before income tax expense (benefit)
8,463

 
3,267

 
(1,729
)
 
10,001

 
 
 
 
 
 
 
 
Total assets
48,203

 
860,493

 
2,235,470

 
3,144,166

Total deposits
1,908,961

 
277,995

 
—

 
2,186,956


 
Payments
 
Banking
 
Corporate
Services/Other
 
Total
Nine Months Ended June 30, 2016
 
 
 
 
 
 
 
Interest income
$
7,176

 
$
27,559

 
$
24,932

 
$
59,667

Interest expense
138

 
913

 
1,204

 
2,255

Net interest income (expense)
7,038

 
26,646

 
23,728

 
57,412

Provision (recovery) for loan losses
1,034

 
3,023

 
—

 
4,057

Non-interest income
77,103

 
3,251

 
1,188

 
81,542

Non-interest expense
57,968

 
15,993

 
29,464

 
103,425

Income (loss) before tax
25,139

 
10,881

 
(4,548
)
 
31,472

 
 
 
 
 
 
 
 
Total assets
48,203

 
860,493

 
2,235,470

 
3,144,166

Total deposits
1,908,961

 
277,995

 
—

 
2,186,956


 
Payments
 
Banking
 
Corporate
Services/Other
 
Total
Three Months Ended June 30, 2015
 
 
 
 
 
 
 
Interest income
$
1,814

 
$
7,902

 
$
5,538

 
$
15,254

Interest expense
47

 
401

 
145

 
593

Net interest income (expense)
1,767

 
7,501

 
5,393

 
14,661

Provision (recovery) for loan losses
—

 
(436
)
 
1,136

 
700

Non-interest income
13,808

 
870

 
746

 
15,424

Non-interest expense
11,744

 
4,487

 
8,242

 
24,473

Income (loss) before income tax expense (benefit)
3,831

 
4,320

 
(3,239
)
 
4,912

 
 
 
 
 
 
 
 
Total assets
42,069

 
652,676

 
1,615,238

 
2,309,983

Total deposits
1,294,757

 
218,377

 
73

 
1,513,207

 
Payments
 
Banking
 
Corporate
Services/Other
 
Total
Nine Months Ended June 30, 2015
 
 
 
 
 
 
 
Interest income
$
5,460

 
$
22,852

 
$
16,932

 
$
45,244

Interest expense
138

 
1,064

 
525

 
1,727

Net interest income (expense)
5,322

 
21,788

 
16,407

 
43,517

Provision (recovery) for loan losses
—

 
205

 
1,136

 
1,341

Non-interest income
40,468

 
2,497

 
103

 
43,068

Non-interest expense
34,905

 
13,097

 
22,303

 
70,305

Income (loss) before income tax expense (benefit)
10,885

 
10,983

 
(6,929
)
 
14,939

 
 
 
 
 
 
 
 
Total assets
42,069

 
652,676

 
1,615,238

 
2,309,983

Total deposits
1,294,757

 
218,377

 
73

 
1,513,207