XML 39 R27.htm IDEA: XBRL DOCUMENT
v3.19.1

LOANS AND LEASES, NET (Tables) | 6 Months Ended
--- | ---
Mar. 31, 2019
Loans and Leases Receivable Disclosure [Abstract] |
Schedule of Loans Receivable | Loans and leases at March 31, 2019 and September 30, 2018 were as follows:
| March 31, 2019 |  | September 30, 2018
National Lending | (Dollars in Thousands)
Asset based lending | $ | 572,210 |  |  | $ | 477,917 |
Factoring | 287,955 |  |  | 284,221 |
Lease financing | 321,414 |  |  | 265,315 |
Insurance premium finance | 307,875 |  |  | 337,877 |
SBA/USDA | 77,481 |  |  | 59,374 |
Other commercial finance | 98,956 |  |  | 85,145 |
Commercial finance | 1,665,891 |  |  | 1,509,849 |
Consumer credit products | 139,617 |  |  | 80,605 |
Other consumer finance | 170,824 |  |  | 189,756 |
Consumer finance(1) | 310,441 |  |  | 270,361 |
Tax services | 84,824 |  |  | 1,073 |
Warehouse finance(1) | 186,697 |  |  | 65,000 |
Total National Lending | 2,247,853 |  |  | 1,846,283 |
Community Banking |  |  |
Commercial real estate and operating | 869,917 |  |  | 790,890 |
Consumer one-to-four family real estate and other | 257,079 |  |  | 247,318 |
Agricultural real estate and operating | 60,167 |  |  | 60,498 |
Total Community Banking | 1,187,163 |  |  | 1,098,706 |
Total gross loans and leases | 3,435,016 |  |  | 2,944,989 |
Allowance for loan and lease losses | (48,672 | ) |  | (13,040 | )
Net deferred loan origination fees (costs) | 2,964 |  |  | (250 | )
Total loans and leases, net(2) | $ | 3,389,308 |  |  | $ | 2,931,699 |
(1) Warehouse finance loans are presented in their own line. Previously these balances were included with consumer finance loans. Prior period balances have also been adjusted to reflect this change. (2) As of March 31, 2019, the remaining balance of acquired loans and leases from the Crestmark acquisition was $591.1 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $8.7 million and $4.5 million, respectively, while the remaining balance of the interest rate mark premium related to the acquired loans held for sale was $0.8 million. On August 1, 2018, the Company acquired loans and leases from the Crestmark acquisition totaling $1.06 billion and recorded related credit and interest rate mark discounts of $12.3 million and $6.0 million, respectively.
Schedule of Loans Purchased and Sold by Portfolio Segment | Loans purchased and sold by portfolio segment, including participation interests, for the three and six months ended March 31, 2019 and 2018 were as follows:
| Three Months Ended |  | Six Months Ended
| March 31, 2019 |  | March 31, 2018 |  | March 31, 2019 |  | March 31, 2018
Loans Purchased | (Dollars in Thousands)
Loans held for sale | $ | 5,940 |  |  | $ | — |  |  | $ | 5,940 |  |  | $ | — |
Loans held for investment: |  |  |  |  |  |  |
Total National Lending | 10,621 |  |  | — |  |  | 125,591 |  |  | 72,751 |
Total Community Banking | 7,432 |  |  | 13,823 |  |  | 18,513 |  |  | 16,235 |
Total purchases | 23,933 |  |  | 13,823 |  |  | 150,044 |  |  | 88,986 |
Loans Sold |  |  |  |  |  |  |
Loans held for sale | 28,051 |  |  | — |  |  | 34,904 |  |  | — |
Loans held for investment: |  |  |  |  |  |  |
Total Community Banking | 10,479 |  |  | 3,666 |  |  | 10,857 |  |  | 9,582 |
Total sales | $ | 38,530 |  |  | $ | 3,666 |  |  | $ | 45,761 |  |  | $ | 9,582 |
Sales-type Lease, Lease Income | The net investment in direct financing and sales-type leases is comprised of the following as of March 31, 2019 and September 30, 2018.
| March 31, 2019 |  | September 30, 2018
| (Dollars in Thousands)
Minimum lease payments receivable | $ | 366,361 |  |  | $ | 301,835 |
Estimated residual value of leased equipment | 11,328 |  |  | 12,406 |
Unamortized initial direct costs | 4,190 |  |  | 1,806 |
Premium on acquired leases | 9 |  |  | 26 |
Unearned income | (56,266 | ) |  | (48,949 | )
Net investment in direct financing and sales-type leases | $ | 325,622 |  |  | $ | 267,124 |
Sales-type and Direct Financing Leases, Lease Receivable, Maturity | Future minimum lease payments receivable on noncancelable direct financing and sales-type leases were as follows as of March 31, 2019.
| As of March 31, 2019
| (Dollars in thousands)
Remaining in 2019 | $ | 69,316 |
2020 | 115,307 |
2021 | 90,333 |
2022 | 55,328 |
2023 | 29,147 |
2024 and thereafter | 6,930 |
Total | $ | 366,361 |
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans | Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for each of the three and six months ended March 31, 2019 and 2018 was as follows:
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Three Months Ended March 31, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Asset based lending | $ | 2,065 |  |  | $ | 1,365 |  |  | $ | — |  |  | $ | 69 |  |  | $ | 3,499 |
Factoring | 1,062 |  |  | 1,799 |  |  | (1,125 | ) |  | 25 |  |  | 1,761 |
Lease financing | 1,084 |  |  | 1,671 |  |  | (1,044 | ) |  | 254 |  |  | 1,965 |
Insurance premium finance | 972 |  |  | 1,797 |  |  | (1,877 | ) |  | 27 |  |  | 919 |
SBA/USDA | 253 |  |  | 221 |  |  | — |  |  | — |  |  | 474 |
Other commercial finance | 291 |  |  | 234 |  |  | — |  |  | — |  |  | 525 |
Commercial finance | 5,727 |  |  | 7,087 |  |  | (4,046 | ) |  | 375 |  |  | 9,143 |
Consumer credit products | 1,151 |  |  | 163 |  |  | — |  |  | — |  |  | 1,314 |
Other consumer finance | 4,222 |  |  | 3,336 |  |  | (2,456 | ) |  | 28 |  |  | 5,130 |
Consumer finance | 5,373 |  |  | 3,499 |  |  | (2,456 | ) |  | 28 |  |  | 6,444 |
Tax services | 1,546 |  |  | 22,473 |  |  | (1 | ) |  | 84 |  |  | 24,102 |
Warehouse finance | 176 |  |  | 9 |  |  | — |  |  | — |  |  | 185 |
Total National Lending | 12,822 |  |  | 33,068 |  |  | (6,503 | ) |  | 487 |  |  | 39,874 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,570 |  |  | 103 |  |  | — |  |  | — |  |  | 6,673 |
Consumer one-to-four family real estate and other | 719 |  |  | 259 |  |  | (20 | ) |  | — |  |  | 958 |
Agricultural real estate and operating | 1,179 |  |  | (112 | ) |  | — |  |  | 100 |  |  | 1,167 |
Total Community Banking | 8,468 |  |  | 250 |  |  | (20 | ) |  | 100 |  |  | 8,798 |
Total | $ | 21,290 |  |  | $ | 33,318 |  |  | $ | (6,523 | ) |  | $ | 587 |  |  | $ | 48,672 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Six Months Ended March 31, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Asset based lending | $ | 107 |  |  | $ | 3,528 |  |  | $ | (262 | ) |  | $ | 126 |  |  | $ | 3,499 |
Factoring | 64 |  |  | 3,022 |  |  | (1,375 | ) |  | 50 |  |  | 1,761 |
Lease financing | 59 |  |  | 1,542 |  |  | (1,462 | ) |  | 1,826 |  |  | 1,965 |
Insurance premium finance | 1,031 |  |  | 1,890 |  |  | (2,085 | ) |  | 83 |  |  | 919 |
SBA/USDA | 13 |  |  | 461 |  |  | — |  |  | — |  |  | 474 |
Other commercial finance | 28 |  |  | 497 |  |  | — |  |  | — |  |  | 525 |
Commercial finance | 1,302 |  |  | 10,940 |  |  | (5,184 | ) |  | 2,085 |  |  | 9,143 |
Consumer credit products | 785 |  |  | 529 |  |  | — |  |  | — |  |  | 1,314 |
Other consumer finance | 2,820 |  |  | 6,359 |  |  | (4,079 | ) |  | 30 |  |  | 5,130 |
Consumer finance | 3,605 |  |  | 6,888 |  |  | (4,079 | ) |  | 30 |  |  | 6,444 |
Tax services | — |  |  | 23,969 |  |  | (43 | ) |  | 176 |  |  | 24,102 |
Warehouse finance | 65 |  |  | 120 |  |  | — |  |  | — |  |  | 185 |
Total National Lending | 4,972 |  |  | 41,917 |  |  | (9,306 | ) |  | 2,291 |  |  | 39,874 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,220 |  |  | 453 |  |  | — |  |  | — |  |  | 6,673 |
Consumer one-to-four family real estate and other | 632 |  |  | 346 |  |  | (20 | ) |  | — |  |  | 958 |
Agricultural real estate and operating | 1,216 |  |  | (299 | ) |  | — |  |  | 250 |  |  | 1,167 |
Total Community Banking | 8,068 |  |  | 500 |  |  | (20 | ) |  | 250 |  |  | 8,798 |
Total | $ | 13,040 |  |  | $ | 42,417 |  |  | $ | (9,326 | ) |  | $ | 2,541 |  |  | $ | 48,672 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Three Months Ended March 31, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Insurance premium finance | $ | 725 |  |  | $ | 214 |  |  | $ | (339 | ) |  | $ | 146 |  |  | $ | 746 |
Other commercial finance | 4 |  |  | — |  |  | — |  |  | — |  |  | 4 |
Commercial finance | 729 |  |  | 214 |  |  | (339 | ) |  | 146 |  |  | 750 |
Tax services | 1,435 |  |  | 18,129 |  |  | — |  |  | 9 |  |  | 19,573 |
Total National Lending | 2,164 |  |  | 18,343 |  |  | (339 | ) |  | 155 |  |  | 20,323 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 3,149 |  |  | 951 |  |  | — |  |  | — |  |  | 4,100 |
Consumer one-to-four family real estate and other | 665 |  |  | 233 |  |  | — |  |  | 3 |  |  | 901 |
Agricultural real estate and operating | 1,984 |  |  | (1,273 | ) |  | — |  |  | 54 |  |  | 765 |
Unallocated | 900 |  |  | 89 |  |  | — |  |  | — |  |  | 989 |
Total Community Banking | 6,698 |  |  | — |  |  | — |  |  | 57 |  |  | 6,755 |
Total | $ | 8,862 |  |  | $ | 18,343 |  |  | $ | (339 | ) |  | $ | 212 |  |  | $ | 27,078 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Six Months Ended March 31, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Insurance premium finance | $ | 796 |  |  | $ | 265 |  |  | $ | (468 | ) |  | $ | 153 |  |  | $ | 746 |
Other commercial finance | 4 |  |  | — |  |  | — |  |  | — |  |  | 4 |
Commercial finance | 800 |  |  | 265 |  |  | (468 | ) |  | 153 |  |  | 750 |
Tax services | 5 |  |  | 19,146 |  |  | — |  |  | 422 |  |  | 19,573 |
Total National Lending | 805 |  |  | 19,411 |  |  | (468 | ) |  | 575 |  |  | 20,323 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 2,820 |  |  | 1,280 |  |  | — |  |  | — |  |  | 4,100 |
Consumer one-to-four family real estate and other | 809 |  |  | 120 |  |  | (31 | ) |  | 3 |  |  | 901 |
Agricultural real estate and operating | 2,574 |  |  | (1,863 | ) |  | — |  |  | 54 |  |  | 765 |
Unallocated | 526 |  |  | 463 |  |  | — |  |  | — |  |  | 989 |
Total Community Banking | 6,729 |  |  | — |  |  | (31 | ) |  | 57 |  |  | 6,755 |
Total | $ | 7,534 |  |  | $ | 19,411 |  |  | $ | (499 | ) |  | $ | 632 |  |  | $ | 27,078 |
| Allowance |  | Loans and Leases
Recorded Investment | Ending balance: individually evaluated for impairment |  | Ending balance: collectively evaluated for impairment |  | Total |  | Ending balance: individually evaluated for impairment |  | Ending balance: collectively evaluated for impairment |  | Total
As of March 31, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
Asset based lending | $ | 62 |  |  | $ | 3,437 |  |  | $ | 3,499 |  |  | $ | 5,965 |  |  | $ | 566,245 |  |  | $ | 572,210 |
Factoring | 12 |  |  | 1,749 |  |  | 1,761 |  |  | 6,034 |  |  | 281,921 |  |  | 287,955 |
Lease financing | 67 |  |  | 1,898 |  |  | 1,965 |  |  | 2,299 |  |  | 319,115 |  |  | 321,414 |
Insurance premium finance | — |  |  | 919 |  |  | 919 |  |  | — |  |  | 307,875 |  |  | 307,875 |
SBA/USDA | — |  |  | 474 |  |  | 474 |  |  | — |  |  | 77,481 |  |  | 77,481 |
Other commercial finance | — |  |  | 525 |  |  | 525 |  |  | — |  |  | 98,956 |  |  | 98,956 |
Commercial finance | 141 |  |  | 9,002 |  |  | 9,143 |  |  | 14,298 |  |  | 1,651,593 |  |  | 1,665,891 |
Consumer credit products | — |  |  | 1,314 |  |  | 1,314 |  |  | — |  |  | 139,617 |  |  | 139,617 |
Other consumer finance | — |  |  | 5,130 |  |  | 5,130 |  |  | 1,236 |  |  | 169,588 |  |  | 170,824 |
Consumer finance | — |  |  | 6,444 |  |  | 6,444 |  |  | 1,236 |  |  | 309,205 |  |  | 310,441 |
Tax services | — |  |  | 24,102 |  |  | 24,102 |  |  | — |  |  | 84,824 |  |  | 84,824 |
Warehouse finance | — |  |  | 185 |  |  | 185 |  |  | — |  |  | 186,697 |  |  | 186,697 |
Total National Lending | 141 |  |  | 39,733 |  |  | 39,874 |  |  | 15,534 |  |  | 2,232,319 |  |  | 2,247,853 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | 6,673 |  |  | 6,673 |  |  | — |  |  | 869,917 |  |  | 869,917 |
Consumer one-to-four family real estate and other | — |  |  | 958 |  |  | 958 |  |  | 134 |  |  | 256,945 |  |  | 257,079 |
Agricultural real estate and operating | — |  |  | 1,167 |  |  | 1,167 |  |  | 1,220 |  |  | 58,947 |  |  | 60,167 |
Total Community Banking | — |  |  | 8,798 |  |  | 8,798 |  |  | 1,354 |  |  | 1,185,809 |  |  | 1,187,163 |
Total | $ | 141 |  |  | $ | 48,531 |  |  | $ | 48,672 |  |  | $ | 16,888 |  |  | $ | 3,418,128 |  |  | $ | 3,435,016 |
| Allowance |  | Loans and Leases
Recorded Investment | Ending balance: individually evaluated for impairment(1) |  | Ending balance: collectively evaluated for impairment(1) |  | Total |  | Ending balance: individually evaluated for impairment |  | Ending balance: collectively evaluated for impairment |  | Total
As of September 30, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
Asset based lending | $ | — |  |  | $ | 107 |  |  | $ | 107 |  |  | $ | 1,404 |  |  | $ | 476,513 |  |  | $ | 477,917 |
Factoring | — |  |  | 64 |  |  | 64 |  |  | 3,331 |  |  | 280,890 |  |  | 284,221 |
Lease financing | — |  |  | 59 |  |  | 59 |  |  | 8,877 |  |  | 256,438 |  |  | 265,315 |
Insurance premium finance | — |  |  | 1,031 |  |  | 1,031 |  |  | — |  |  | 337,877 |  |  | 337,877 |
SBA/USDA | — |  |  | 13 |  |  | 13 |  |  | — |  |  | 59,374 |  |  | 59,374 |
Other commercial finance | — |  |  | 28 |  |  | 28 |  |  | — |  |  | 85,145 |  |  | 85,145 |
Commercial finance | — |  |  | 1,302 |  |  | 1,302 |  |  | 13,612 |  |  | 1,496,237 |  |  | 1,509,849 |
Consumer credit products | — |  |  | 785 |  |  | 785 |  |  | — |  |  | 80,605 |  |  | 80,605 |
Other consumer finance | — |  |  | 2,820 |  |  | 2,820 |  |  | — |  |  | 189,756 |  |  | 189,756 |
Consumer finance | — |  |  | 3,605 |  |  | 3,605 |  |  | — |  |  | 270,361 |  |  | 270,361 |
Tax services | — |  |  | — |  |  | — |  |  | — |  |  | 1,073 |  |  | 1,073 |
Warehouse finance | — |  |  | 65 |  |  | 65 |  |  | — |  |  | 65,000 |  |  | 65,000 |
Total National Lending | — |  |  | 4,972 |  |  | 4,972 |  |  | 13,612 |  |  | 1,832,671 |  |  | 1,846,283 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | 6,220 |  |  | 6,220 |  |  | 451 |  |  | 790,439 |  |  | 790,890 |
Consumer one-to-four family real estate and other | — |  |  | 632 |  |  | 632 |  |  | 94 |  |  | 247,224 |  |  | 247,318 |
Agricultural real estate and operating | — |  |  | 1,216 |  |  | 1,216 |  |  | 1,454 |  |  | 59,044 |  |  | 60,498 |
Total Community Banking | — |  |  | 8,068 |  |  | 8,068 |  |  | 1,999 |  |  | 1,096,707 |  |  | 1,098,706 |
Total | $ | — |  |  | $ | 13,040 |  |  | $ | 13,040 |  |  | $ | 15,611 |  |  | $ | 2,929,378 |  |  | $ | 2,944,989 |
(1) Balances have been restated from what was previously reported as of September 30, 2018 on the Company's Annual Report on Form 10-K for its fiscal year ended September 30, 2018.
Asset Classification of Loans and Leases | The asset classification of loans and leases at March 31, 2019 and September 30, 2018 were as follows:
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
March 31, 2019 | (Dollars in Thousands) |
National Lending |  |  |  |  |  |  |  |  |
Asset based lending | $ | 493,351 |  |  | $ | — |  |  | $ | 72,894 |  |  | $ | 5,965 |  |  | $ | 572,210 |
Factoring | 237,880 |  |  | — |  |  | 44,041 |  |  | 6,034 |  |  | 287,955 |
Lease financing | 303,742 |  |  | — |  |  | 14,652 |  |  | 3,020 |  |  | 321,414 |
Insurance premium finance | 307,875 |  |  | — |  |  | — |  |  | — |  |  | 307,875 |
SBA/USDA | 63,428 |  |  | — |  |  | 14,053 |  |  | — |  |  | 77,481 |
Other commercial finance | 98,380 |  |  | — |  |  | 576 |  |  | — |  |  | 98,956 |
Commercial finance | 1,504,656 |  |  | — |  |  | 146,216 |  |  | 15,019 |  |  | 1,665,891 |
Consumer credit products | 139,617 |  |  | — |  |  | — |  |  | — |  |  | 139,617 |
Other consumer finance | 170,824 |  |  | — |  |  | — |  |  | — |  |  | 170,824 |
Consumer finance | 310,441 |  |  | — |  |  | — |  |  | — |  |  | 310,441 |
Tax services | 84,824 |  |  | — |  |  | — |  |  | — |  |  | 84,824 |
Warehouse finance | 186,697 |  |  | — |  |  | — |  |  | — |  |  | 186,697 |
Total National Lending | 2,086,618 |  |  | — |  |  | 146,216 |  |  | 15,019 |  |  | 2,247,853 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 857,897 |  |  | 6,672 |  |  | 5,348 |  |  | — |  |  | 869,917 |
Consumer one-to-four family real estate and other | 253,698 |  |  | 2,999 |  |  | 306 |  |  | 76 |  |  | 257,079 |
Agricultural real estate and operating | 43,260 |  |  | 5,331 |  |  | 3,038 |  |  | 8,538 |  |  | 60,167 |
Total Community Banking | 1,154,855 |  |  | 15,002 |  |  | 8,692 |  |  | 8,614 |  |  | 1,187,163 |
Total loans and leases | $ | 3,241,473 |  |  | $ | 15,002 |  |  | $ | 154,908 |  |  | $ | 23,633 |  |  | $ | 3,435,016 |
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
September 30, 2018 | (Dollars in Thousands) |
National Lending |  |  |  |  |  |  |  |  |
Asset based lending | $ | 418,635 |  |  | $ | — |  |  | $ | 57,877 |  |  | $ | 1,405 |  |  | $ | 477,917 |
Factoring | 248,246 |  |  | — |  |  | 32,644 |  |  | 3,331 |  |  | 284,221 |
Lease financing | 252,487 |  |  | — |  |  | 3,951 |  |  | 8,877 |  |  | 265,315 |
Insurance premium finance | 336,296 |  |  | — |  |  | 1,581 |  |  | — |  |  | 337,877 |
SBA/USDA | 39,093 |  |  | — |  |  | 20,281 |  |  | — |  |  | 59,374 |
Other commercial finance | 85,145 |  |  | — |  |  | — |  |  | — |  |  | 85,145 |
Commercial finance | 1,379,902 |  |  | — |  |  | 116,334 |  |  | 13,613 |  |  | 1,509,849 |
Consumer credit products | 80,605 |  |  | — |  |  | — |  |  | — |  |  | 80,605 |
Other consumer finance | 189,756 |  |  | — |  |  | — |  |  | — |  |  | 189,756 |
Consumer finance | 270,361 |  |  | — |  |  | — |  |  | — |  |  | 270,361 |
Tax services | 1,073 |  |  | — |  |  | — |  |  | — |  |  | 1,073 |
Warehouse finance | 65,000 |  |  | — |  |  | — |  |  | — |  |  | 65,000 |
Total National Lending | 1,716,336 |  |  | — |  |  | 116,334 |  |  | 13,613 |  |  | 1,846,283 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 778,445 |  |  | 12,251 |  |  | 194 |  |  | — |  |  | 790,890 |
Consumer one-to-four family real estate and other | 246,463 |  |  | 537 |  |  | 239 |  |  | 79 |  |  | 247,318 |
Agricultural real estate and operating | 42,292 |  |  | 2,447 |  |  | 4,872 |  |  | 10,887 |  |  | 60,498 |
Total Community Banking | 1,067,200 |  |  | 15,235 |  |  | 5,305 |  |  | 10,966 |  |  | 1,098,706 |
Total loans and leases | $ | 2,783,536 |  |  | $ | 15,235 |  |  | $ | 121,639 |  |  | $ | 24,579 |  |  | $ | 2,944,989 |
Past Due Loans and Leases | Past due loans and leases at March 31, 2019 and September 30, 2018 were as follows:
| Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
Past Due Loans and Leases | 30-59 Days Past Due |  | 60-89 Days Past Due |  | > 89 Days Past Due |  | Total Past Due |  | Current |  | Total Loans and Leases Receivable |  | > 89 Days Past Due and Accruing |  | Non-accrual balance |  | Total
March 31, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset based lending | $ | 799 |  |  | $ | 1,712 |  |  | $ | 78 |  |  | $ | 2,589 |  |  | $ | 569,621 |  |  | $ | 572,210 |  |  | $ | — |  |  | $ | 266 |  |  | $ | 266 |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 287,955 |  |  | 287,955 |  |  | — |  |  | 716 |  |  | 716 |
Lease financing | 9,291 |  |  | 1,227 |  |  | 1,761 |  |  | 12,279 |  |  | 309,135 |  |  | 321,414 |  |  | 645 |  |  | 1,802 |  |  | 2,447 |
Insurance premium finance | 2,009 |  |  | 767 |  |  | 1,640 |  |  | 4,416 |  |  | 303,459 |  |  | 307,875 |  |  | 1,640 |  |  | — |  |  | 1,640 |
SBA/USDA | 1,078 |  |  | — |  |  | — |  |  | 1,078 |  |  | 76,403 |  |  | 77,481 |  |  | — |  |  | — |  |  | — |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 98,956 |  |  | 98,956 |  |  | — |  |  | — |  |  | — |
Commercial finance | 13,177 |  |  | 3,706 |  |  | 3,479 |  |  | 20,362 |  |  | 1,645,529 |  |  | 1,665,891 |  |  | 2,285 |  |  | 2,784 |  |  | 5,069 |
Consumer credit products | 1,080 |  |  | 667 |  |  | 420 |  |  | 2,167 |  |  | 137,450 |  |  | 139,617 |  |  | 420 |  |  | — |  |  | 420 |
Other consumer finance | 1,256 |  |  | 504 |  |  | 1,853 |  |  | 3,613 |  |  | 167,211 |  |  | 170,824 |  |  | 1,853 |  |  | — |  |  | 1,853 |
Consumer finance | 2,336 |  |  | 1,171 |  |  | 2,273 |  |  | 5,780 |  |  | 304,661 |  |  | 310,441 |  |  | 2,273 |  |  | — |  |  | 2,273 |
Tax services | 667 |  |  | — |  |  | — |  |  | 667 |  |  | 84,157 |  |  | 84,824 |  |  | — |  |  | — |  |  | — |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 186,697 |  |  | 186,697 |  |  | — |  |  | — |  |  | — |
Total National Lending | 16,180 |  |  | 4,877 |  |  | 5,752 |  |  | 26,809 |  |  | 2,221,044 |  |  | 2,247,853 |  |  | 4,558 |  |  | 2,784 |  |  | 7,342 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 271 |  |  | — |  |  | — |  |  | 271 |  |  | 869,646 |  |  | 869,917 |  |  | — |  |  | — |  |  | — |
Consumer one-to-four family real estate and other | 110 |  |  | 250 |  |  | 76 |  |  | 436 |  |  | 256,643 |  |  | 257,079 |  |  | — |  |  | 76 |  |  | 76 |
Agricultural real estate and operating | — |  |  | — |  |  | 2,200 |  |  | 2,200 |  |  | 57,967 |  |  | 60,167 |  |  | 2,200 |  |  | — |  |  | 2,200 |
Total Community Banking | 381 |  |  | 250 |  |  | 2,276 |  |  | 2,907 |  |  | 1,184,256 |  |  | 1,187,163 |  |  | 2,200 |  |  | 76 |  |  | 2,276 |
Total Loans and Leases | $ | 16,561 |  |  | $ | 5,127 |  |  | $ | 8,028 |  |  | $ | 29,716 |  |  | $ | 3,405,300 |  |  | $ | 3,435,016 |  |  | $ | 6,758 |  |  | $ | 2,860 |  |  | $ | 9,618 |
| Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
Past Due Loans and Leases | 30-59 Days Past Due |  | 60-89 Days Past Due |  | > 89 Days Past Due |  | Total Past Due |  | Current |  | Total Loans and Leases Receivable |  | > 89 Days Past Due and Accruing |  | Non-accrual balance |  | Total
September 30, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset based lending | $ | 1,235 |  |  | $ | 2,151 |  |  | $ | 94 |  |  | $ | 3,480 |  |  | $ | 474,437 |  |  | $ | 477,917 |  |  | $ | 94 |  |  | $ | — |  |  | $ | 94 |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 284,221 |  |  | 284,221 |  |  | — |  |  | — |  |  | — |
Lease financing | 16,542 |  |  | 532 |  |  | 2,921 |  |  | 19,995 |  |  | 245,320 |  |  | 265,315 |  |  | 726 |  |  | 2,864 |  |  | 3,590 |
Insurance premium finance | 1,864 |  |  | 1,019 |  |  | 2,981 |  |  | 5,864 |  |  | 332,013 |  |  | 337,877 |  |  | 2,981 |  |  | — |  |  | 2,981 |
SBA/USDA | 1,067 |  |  | — |  |  | — |  |  | 1,067 |  |  | 58,307 |  |  | 59,374 |  |  | — |  |  | — |  |  | — |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 85,145 |  |  | 85,145 |  |  | — |  |  | — |  |  | — |
Commercial finance | 20,708 |  |  | 3,702 |  |  | 5,996 |  |  | 30,406 |  |  | 1,479,443 |  |  | 1,509,849 |  |  | 3,801 |  |  | 2,864 |  |  | 6,665 |
Consumer credit products | 532 |  |  | 284 |  |  | 147 |  |  | 963 |  |  | 79,642 |  |  | 80,605 |  |  | 147 |  |  | — |  |  | 147 |
Other consumer finance | 2,677 |  |  | 1,311 |  |  | 2,237 |  |  | 6,225 |  |  | 183,531 |  |  | 189,756 |  |  | 2,237 |  |  | — |  |  | 2,237 |
Consumer finance | 3,209 |  |  | 1,595 |  |  | 2,384 |  |  | 7,188 |  |  | 263,173 |  |  | 270,361 |  |  | 2,384 |  |  | — |  |  | 2,384 |
Tax services | — |  |  | — |  |  | 1,073 |  |  | 1,073 |  |  | — |  |  | 1,073 |  |  | 1,073 |  |  | — |  |  | 1,073 |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 65,000 |  |  | 65,000 |  |  | — |  |  | — |  |  | — |
Total National Lending | 23,917 |  |  | 5,297 |  |  | 9,453 |  |  | 38,667 |  |  | 1,807,616 |  |  | 1,846,283 |  |  | 7,258 |  |  | 2,864 |  |  | 10,122 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | — |  |  | — |  |  | — |  |  | 790,890 |  |  | 790,890 |  |  | — |  |  | — |  |  | — |
Consumer one-to-four family real estate and other | 105 |  |  | — |  |  | 79 |  |  | 184 |  |  | 247,134 |  |  | 247,318 |  |  | 79 |  |  | — |  |  | 79 |
Agricultural real estate and operating | — |  |  | — |  |  | — |  |  | — |  |  | 60,498 |  |  | 60,498 |  |  | — |  |  | — |  |  | — |
Total Community Banking | 105 |  |  | — |  |  | 79 |  |  | 184 |  |  | 1,098,522 |  |  | 1,098,706 |  |  | 79 |  |  | — |  |  | 79 |
Total Loans and Leases | $ | 24,022 |  |  | $ | 5,297 |  |  | $ | 9,532 |  |  | $ | 38,851 |  |  | $ | 2,906,138 |  |  | $ | 2,944,989 |  |  | $ | 7,337 |  |  | $ | 2,864 |  |  | $ | 10,201 |
Impaired Loans and Leases | Impaired loans and leases at March 31, 2019 and September 30, 2018 were as follows:
March 31, 2019 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance | (Dollars in Thousands)
National Lending |  |  |  |  |
Asset based lending | $ | 4,887 |  |  | $ | 5,399 |  |  | $ | — |
Factoring | 6,009 |  |  | 7,084 |  |  | — |
Lease financing | 2,209 |  |  | 2,209 |  |  | — |
Commercial finance | 13,105 |  |  | 14,692 |  |  | — |
Other consumer finance | 1,236 |  |  | 1,304 |  |  | — |
Consumer finance | 1,236 |  |  | 1,304 |  |  | — |
Total National Lending | 14,341 |  |  | 15,996 |  |  | — |
Community Banking |  |  |  |  |
Consumer one-to-four family real estate and other | 134 |  |  | 153 |  |  | — |
Agricultural real estate and operating | 1,220 |  |  | 1,220 |  |  | — |
Total Community Banking | 1,354 |  |  | 1,373 |  |  | — |
Total | $ | 15,695 |  |  | $ | 17,370 |  |  | $ | — |
Loans and leases with a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
Asset based lending | $ | 1,078 |  |  | $ | 1,078 |  |  | $ | 62 |
Factoring | 25 |  |  | 25 |  |  | 12 |
Lease financing | 90 |  |  | 90 |  |  | 67 |
Commercial finance | 1,193 |  |  | 1,193 |  |  | 141 |
Total National Lending | 1,193 |  |  | 1,193 |  |  | 141 |
Total | $ | 1,193 |  |  | $ | 1,193 |  |  | $ | 141 |
September 30, 2018 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance | (Dollars in Thousands)
National Lending |  |  |  |  |
Asset based lending | $ | 1,325 |  |  | $ | 1,325 |  |  | $ | — |
Factoring | 1,383 |  |  | 1,713 |  |  | — |
Lease financing | 5,491 |  |  | 5,491 |  |  | — |
Commercial finance | 8,199 |  |  | 8,529 |  |  | — |
Total National Lending | 8,199 |  |  | 8,529 |  |  | — |
Community Banking | 405 |  |  | 405 |  |  | — |
Commercial real estate and operating | 140 |  |  | 140 |  |  | — |
Consumer one-to-four family real estate and other | 1,454 |  |  | 1,454 |  |  | — |
Agricultural real estate and operating | 1,999 |  |  | 1,999 |  |  | — |
Total | $ | 10,198 |  |  | $ | 10,528 |  |  | $ | — |
Loans and leases with a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
Asset based lending | $ | 79 |  |  | $ | 79 |  |  | $ | 22 |
Factoring | 1,948 |  |  | 2,198 |  |  | 49 |
Lease financing | 3,386 |  |  | 3,386 |  |  | 517 |
Commercial finance | 5,413 |  |  | 5,663 |  |  | 588 |
Total National Lending | 5,413 |  |  | 5,663 |  |  | 588 |
Total | $ | 5,413 |  |  | $ | 5,413 |  |  | $ | 588 |
The following table provides the average recorded investment in impaired loans and leases for the three and six month periods ended March 31, 2019 and 2018.
Three Months Ended March 31, | 2019 |  | 2018
| Average Recorded Investment |  | Recognized Interest Income |  | Average Recorded Investment |  | Recognized Interest Income
| (Dollars in Thousands)
National Lending |  |  |  |  |  |  |
Asset based lending | $ | 3,569 |  |  | $ | 95 |  |  | $ | — |  |  | $ | — |
Factoring | 3,131 |  |  | — |  |  | — |  |  | — |
Lease financing | 4,100 |  |  | 7 |  |  | — |  |  | — |
Commercial finance | 10,800 |  |  | 102 |  |  | — |  |  | — |
Other consumer finance | 1,232 |  |  | 10 |  |  | — |  |  | — |
Consumer finance | 1,232 |  |  | 10 |  |  | — |  |  | — |
Total National Lending | 12,032 |  |  | 112 |  |  | — |  |  | — |
Community Banking |  |  |  |  |  |  |
Commercial real estate and operating | 268 |  |  | — |  |  | 705 |  |  | 5 |
Consumer one-to-four family real estate and other | 137 |  |  | — |  |  | 229 |  |  | 6 |
Agricultural real estate and operating | 1,414 |  |  | 10 |  |  | 1,680 |  |  | 50 |
Total Community Banking | 1,819 |  |  | 10 |  |  | 2,614 |  |  | 61 |
Total loans and leases | $ | 13,851 |  |  | $ | 122 |  |  | $ | 2,614 |  |  | $ | 61 |
Six Months Ended March 31, | 2019 |  | 2018
| Average Recorded Investment |  | Recognized Interest Income |  | Average Recorded Investment |  | Recognized Interest Income
| (Dollars in Thousands)
National Lending |  |  |  |  |  |  |
Asset based lending | $ | 2,648 |  |  | $ | 174 |  |  | $ | — |  |  | $ | — |
Factoring | 2,956 |  |  | 5 |  |  | — |  |  | — |
Lease financing | 5,842 |  |  | 17 |  |  | — |  |  | — |
Commercial finance | 11,446 |  |  | 196 |  |  | — |  |  | — |
Other consumer finance | 1,227 |  |  | 10 |  |  | — |  |  | — |
Consumer finance | 1,227 |  |  | 10 |  |  | — |  |  | — |
Total National Lending | 12,673 |  |  | 206 |  |  | — |  |  | — |
Community Banking |  |  |  |  |  |  |
Commercial real estate and operating | 336 |  |  | 4 |  |  | 840 |  |  | 10 |
Consumer one-to-four family real estate and other | 138 |  |  | 2 |  |  | 165 |  |  | 9 |
Agricultural real estate and operating | 1,443 |  |  | 35 |  |  | 1,015 |  |  | 64 |
Total Community Banking | 1,917 |  |  | 41 |  |  | 2,020 |  |  | 83 |
Total loans and leases | $ | 14,590 |  |  | $ | 247 |  |  | $ | 2,020 |  |  | $ | 83 |

X
- Definition Schedule of Loans Purchased and Sold by Portfolio Segment [Table Text Block] + References No definition available. + Details
Name: | cash_ScheduleofLoansPurchasedandSoldbyPortfolioSegmentTableTextBlock
Namespace Prefix: | cash_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LoansAndLeasesReceivableDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=77888428&loc=SL77919391-209981 + Details
Name: | us-gaap_SalesTypeAndDirectFinancingLeasesLeaseReceivableMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of income from sales-type lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 6A -URI http://asc.fasb.org/extlink&oid=109225645&loc=SL77927221-108306 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=77888428&loc=SL77919372-209981 + Details
Name: | us-gaap_SalesTypeLeaseLeaseIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration