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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

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