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LOANS AND LEASES, NET (Tables)

9 Months Ended

Jun. 30, 2022

Loans and Leases Receivable Disclosure [Abstract]

Schedule of Loans Receivable

Loans and leases consist of the following:

(Dollars in thousands)			June 30, 2022						September 30, 2021
Term lending			$	1,047,764					$	961,019
Asset based lending			402,506						300,225
Factoring			408,777						363,670
Lease financing			218,789						266,050
Insurance premium finance			481,219						428,867
SBA/USDA			215,510						247,756
Other commercial finance			173,338						157,908
Commercial finance			2,947,903						2,725,495
Consumer credit products			152,106						129,251
Other consumer finance			107,135						123,606
Consumer finance			259,241						252,857
Tax services			41,627						10,405
Warehouse finance			434,748						419,926
Community banking			—						199,132
Total loans and leases			3,683,519						3,607,815
Net deferred loan origination costs			5,047						1,748
Total gross loans and leases			3,688,566						3,609,563
Allowance for credit losses			(75,206)						(68,281)
Total loans and leases, net			$	3,613,360					$	3,541,282

Schedule of Loans Purchased and Sold by Portfolio Segment

Loans purchased and sold by portfolio segment, including participation interests, were as follows:

			Three Months Ended June 30,												Nine Months Ended June 30,
(Dollars in thousands)			2022						2021						2022						2021
Loans Purchased
Loans held for investment:
Commercial finance			$	—					$	—					$	3,098					$	—
Warehouse finance			19,657						46,153						105,472						142,389
Community banking			—						403						—						3,250
Total purchases			$	19,657					$	46,556					$	108,570					$	145,639
Loans Sold
Loans held for sale:
Commercial finance			$	1,216					$	45,695					$	48,329					$	81,996
Consumer finance			173,284						72,437						696,891						382,382
Community banking			—						—						153,222						232,979
Loans held for investment:
Commercial finance			—						—						15,549						—
Community banking			—						1,816						30,235						13,822
Total sales			$	174,500					$	119,948					$	944,226					$	711,179

Sales-type Lease, Lease Income

The net investment in direct financing and sales-type leases was comprised of the following:

(Dollars in thousands)			June 30, 2022						September 30, 2021
Carrying amount			$	226,347					$	278,341
Unguaranteed residual assets			11,862						14,393
Unamortized initial direct costs			348						490
Unearned income			(19,420)						(26,684)
Total net investment in direct financing and sales-type leases			$	219,137					$	266,540

Sales-type and Direct Financing Leases, Lease Receivable, Maturity

Undiscounted future minimum lease payments receivable for direct financing and sales-type leases, and a reconciliation to the carrying amount recorded at June 30, 2022 were as follows:

(Dollars in thousands)
Remaining in 2022			$	24,394
2023			93,511
2024			62,678
2025			30,942
2026			10,471
Thereafter			4,351
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases			226,347
Third-party residual value guarantees			—
Total carrying amount of direct financing and sales-type leases			$	226,347

Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans

Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows:

			Three Months Ended June 30, 2022
(Dollars in thousands)			Beginning Balance						Provision (Reversal)						Charge-offs						Recoveries						Ending Balance
Allowance for credit losses:
Term lending			$	27,568					$	9					$	(3,086)					$	1,316					$	25,807
Asset based lending			2,583						(1,553)						—						295						1,325
Factoring			6,526						533						(194)						268						7,133
Lease financing			6,471						(429)						—						107						6,149
Insurance premium finance			1,057						583						(230)						41						1,451
SBA/USDA			2,943						338						(408)						25						2,898
Other commercial finance			1,197						(79)						—						—						1,118
Commercial finance			48,345						(598)						(3,918)						2,052						45,881
Consumer credit products			1,621						(170)						—						—						1,451
Other consumer finance			7,388						(205)						(2,428)						88						4,843
Consumer finance			9,009						(375)						(2,428)						88						6,294
Tax services			30,757						(166)						(7,998)						6						22,599
Warehouse finance			441						(9)						—						—						432
Total loans and leases			88,552						(1,148)						(14,344)						2,146						75,206
Unfunded commitments(1)			551						(154)						—						—						397
Total			$	89,103					$	(1,302)					$	(14,344)					$	2,146					$	75,603

(1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition.

			Three Months Ended June 30, 2021
(Dollars in thousands)			Beginning Balance												Provision (Reversal)(2)						Charge-offs						Recoveries						Ending Balance
Allowance for credit losses:
Term lending			$	27,315											$	1,199					$	(1,998)					$	515					$	27,031
Asset based lending			1,749												21						—						212						1,982
Factoring			3,210												33						1						17						3,261
Lease financing			6,863												842						(916)						130						6,919
Insurance premium finance			1,326												(1,200)						(120)						1,583						1,589
SBA/USDA			3,300												(171)						—						—						3,129
Other commercial finance			541												183						—						—						724
Commercial finance			44,304												907						(3,033)						2,457						44,635
Consumer credit products			990												21						—						—						1,011
Other consumer finance			10,093												(180)						(2,327)						57						7,643
Consumer finance			11,083												(159)						(2,327)						57						8,654
Tax services			29,146												4,685						(9,505)						17						24,343
Warehouse finance			332												—						—						—						332
Community banking			14,027												(783)						—						—						13,244
Total loans and leases			98,892												4,650						(14,865)						2,531						91,208
Unfunded commitments(1)			779												(38)						—						—						741
Total			$	99,671											$	4,612					$	(14,865)					$	2,531					$	91,949

(1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed Consolidated Statements of Financial Condition.

(2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense.

			Nine Months Ended June 30, 2022
(Dollars in thousands)			Beginning Balance						Provision (Reversal)						Charge-offs						Recoveries						Ending Balance
Allowance for credit losses:
Term lending			$	29,351					$	1,104					$	(6,993)					$	2,345					$	25,807
Asset based lending			1,726						(817)						(16)						432						1,325
Factoring			3,997						13,857						(11,057)						336						7,133
Lease financing			7,629						(1,647)						(112)						279						6,149
Insurance premium finance			1,394						374						(514)						197						1,451
SBA/USDA			2,978						517						(624)						27						2,898
Other commercial finance			1,168						(50)						—						—						1,118
Commercial finance			48,243						13,338						(19,316)						3,616						45,881
Consumer credit products			1,242						209						—						—						1,451
Other consumer finance			6,112						2,513						(4,049)						267						4,843
Consumer finance			7,354						2,722						(4,049)						267						6,294
Tax services			2						28,093						(8,253)						2,757						22,599
Warehouse finance			420						12						—						—						432
Community banking			12,262						(12,686)						—						424						—
Total loans and leases			68,281						31,479						(31,618)						7,064						75,206
Unfunded commitments(1)			690						(293)						—						—						397
Total			$	68,971					$	31,186					$	(31,618)					$	7,064					$	75,603

(1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition.

			Nine Months Ended June 30, 2021
(Dollars in thousands)			Beginning Balance						Impact of CECL Adoption						Provision (Reversal)(2)						Charge-offs						Recoveries						Ending Balance
Allowance for credit losses:
Term lending			$	15,211					$	9,999					$	8,621					$	(7,787)					$	987					$	27,031
Asset based lending			1,406						164						1,399						(1,199)						212						1,982
Factoring			3,027						987						(1,928)						—						1,175						3,261
Lease financing			7,023						(556)						2,375						(2,264)						341						6,919
Insurance premium finance			2,129						(965)						(609)						(925)						1,959						1,589
SBA/USDA			940						2,720						(532)						—						1						3,129
Other commercial finance			182						364						178						—						—						724
Commercial finance			29,918						12,713						9,504						(12,175)						4,675						44,635
Consumer credit products			845						—						166						—						—						1,011
Other consumer finance			2,821						5,998						1,568						(2,964)						220						7,643
Consumer finance			3,666						5,998						1,734						(2,964)						220						8,654
Tax services			2						—						32,819						(9,505)						1,027						24,343
Warehouse finance			294						(1)						39						—						—						332
Community banking			22,308						(5,937)						(2,983)						(144)						—						13,244
Total loans and leases			56,188						12,773						41,113						(24,788)						5,922						91,208
Unfunded commitments(1)			32						831						(122)						—						—						741
Total			$	56,220					$	13,604					$	40,991					$	(24,788)					$	5,922					$	91,949

(1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition.

(2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense.

Impaired Loans and Leases

Information on loans and leases that are deemed to be collateral dependent and are evaluated individually for the ACL was as follows:

(Dollars in thousands)			At June 30, 2022						At September 30, 2021
Term lending			$	65,998					$	20,965
Asset based lending			5,992						—
Factoring			27,333						1,268
Lease financing			11,684						3,882
SBA/USDA			1,249						—
Commercial finance(1)			112,256						26,115
Community banking			—						14,915
Total			$	112,256					$	41,030

(1) For commercial finance, collateral dependent financial assets have collateral in the form of cash, equipment, or other business assets.

The following table provides the average recorded investment in nonaccrual loans and leases:

			Three Months Ended June 30,												Nine Months Ended June 30,
(Dollars in thousands)			2022						2021						2022						2021
Term lending			$	11,114					$	14,964					$	11,908					$	14,190
Asset based lending			3,500						127						4,502						591
Factoring			1,903						33						7,980						337
Lease financing			3,529						2,435						3,194						2,994
SBA/USDA			1,776						600						1,152						600
Commercial finance			21,822						18,159						28,736						18,712
Community banking			—						19,801						—						16,144
Total loans and leases			$	21,822					$	37,960					$	28,736					$	34,856

Asset Classification by Credit Quality Indicators of Loans and Leases

The amortized cost basis of loans and leases by asset classification and year of origination was as follows:

			Amortized Cost Basis
(Dollars in thousands)			Term Loans and Leases by Origination Year																		Revolving Loans and Leases			Total
At June 30, 2022			2022			2021			2020			2019			2018			Prior
Term lending
Pass			$	315,012		$	233,436		$	130,225		$	39,691		$	28,753		$	6,710		$	—		$	753,827
Watch			27,886			92,431			27,741			6,965			2,302			3,968			—			161,293
Special Mention			4,244			14,978			23,514			4,281			1,154			2,972			—			51,143
Substandard			18,744			19,436			25,688			13,185			2,565			97			—			79,715
Doubtful			346			404			465			538			33			—			—			1,786
Total			366,232			360,685			207,633			64,660			34,807			13,747			—			1,047,764
Asset based lending
Pass			—			—			—			—			—			—			223,126			223,126
Watch			—			—			—			—			—			—			136,315			136,315
Special Mention			—			—			—			—			—			—			36,909			36,909
Substandard			—			—			—			—			—			—			6,156			6,156
Total			—			—			—			—			—			—			402,506			402,506
Factoring
Pass			—			—			—			—			—			—			287,281			287,281
Watch			—			—			—			—			—			—			76,517			76,517
Special Mention			—			—			—			—			—			—			13,858			13,858
Substandard			—			—			—			—			—			—			31,101			31,101
Doubtful			—			—			—			—			—			—			20			20
Total			—			—			—			—			—			—			408,777			408,777
Lease financing
Pass			30,491			50,142			53,187			8,696			5,702			29			—			148,247
Watch			308			7,534			10,514			6,113			645			17			—			25,131
Special Mention			708			13,303			4,775			1,917			236			21			—			20,960
Substandard			—			5,948			11,126			4,409			320			11			—			21,814
Doubtful			—			165			1,207			1,147			118			—			—			2,637
Total			31,507			77,092			80,809			22,282			7,021			78			—			218,789
Insurance premium finance
Pass			473,925			6,683			23			2			—			—			—			480,633
Watch			64			71			—			—			—			—			—			135
Special Mention			138			192			—			—			—			—			—			330
Substandard			19			28			—			—			—			—			—			47
Doubtful			43			31			—			—			—			—			—			74
Total			474,189			7,005			23			2			—			—			—			481,219
SBA/USDA
Pass			65,066			47,690			15,532			10,724			13,748			7,807			—			160,567
Watch			3,077			—			19,513			3,154			1,092			2,883			—			29,719
Special Mention			—			—			1,551			212			—			286			—			2,049
Substandard			—			—			2,705			8,520			9,695			1,918			—			22,838
Doubtful			—			23			314			—			—			—			—			337
Total			68,143			47,713			39,615			22,610			24,535			12,894			—			215,510
Other commercial finance
Pass			20,261			29,369			865			8,914			2,374			67,248			—			129,031
Watch			—			20,000			13,282			—			—			—			—			33,282
Substandard			164			9,789			—			—			265			807			—			11,025

Total			20,425			59,158			14,147			8,914			2,639			68,055			—			173,338
Warehouse finance
Pass			—			—			—			—			—			—			434,748			434,748
Total			—			—			—			—			—			—			434,748			434,748
Total loans and leases
Pass			904,755			367,320			199,832			68,027			50,577			81,794			945,155			2,617,460
Watch			31,335			120,036			71,050			16,232			4,039			6,868			212,832			462,392
Special Mention			5,090			28,473			29,840			6,410			1,390			3,279			50,767			125,249
Substandard			18,927			35,201			39,519			26,114			12,845			2,833			37,257			172,696
Doubtful			389			623			1,986			1,685			151			—			20			4,854
Total			$	960,496		$	551,653		$	342,227		$	118,468		$	69,002		$	94,774		$	1,246,031		$	3,382,651

			Amortized Cost Basis
(Dollars in thousands)			Term Loans and Leases by Origination Year																		Revolving Loans and Leases			Total
At September 30, 2021			2021			2020			2019			2018			2017			Prior
Term lending
Pass			$	362,443		$	192,305		$	63,708		$	34,381		$	3,195		$	1,236		$	—		$	657,268
Watch			63,046			71,701			32,941			21,419			76			3,628			—			192,811
Special Mention			6,422			26,673			4,821			932			70			633			—			39,551
Substandard			18,569			16,810			26,920			3,529			928			641			—			67,397
Doubtful			252			1,673			1,756			311			—			—			—			3,992
Total			450,732			309,162			130,146			60,572			4,269			6,138			—			961,019
Asset based lending
Pass			—			—			—			—			—			—			185,432			185,432
Watch			—			—			—			—			—			—			52,072			52,072
Special Mention			—			—			—			—			—			—			43,135			43,135
Substandard			—			—			—			—			—			—			19,586			19,586
Total			—			—			—			—			—			—			300,225			300,225
Factoring
Pass			—			—			—			—			—			—			294,124			294,124
Watch			—			—			—			—			—			—			17,984			17,984
Special Mention			—			—			—			—			—			—			33,035			33,035
Substandard			—			—			—			—			—			—			18,527			18,527
Total			—			—			—			—			—			—			363,670			363,670
Lease financing
Pass			54,434			73,629			17,153			7,511			1,857			203			—			154,787
Watch			22,061			20,455			9,274			2,739			1,454			—			—			55,983
Special Mention			15,402			20,595			4,148			1,546			61			—			—			41,752
Substandard			479			4,765			4,981			831			25			—			—			11,081
Doubtful			—			6			2,402			38			1			—			—			2,447
Total			92,376			119,450			37,958			12,665			3,398			203			—			266,050
Insurance premium finance
Pass			428,131			144			9			—			—			—			—			428,284
Watch			262			5			—			—			—			—			—			267
Special Mention			58			5			—			—			—			—			—			63
Substandard			68			107			—			—			—			—			—			175
Doubtful			58			20			—			—			—			—			—			78
Total			428,577			281			9			—			—			—			—			428,867
SBA/USDA
Pass			110,122			37,006			14,461			12,760			6,525			3,779			—			184,653

Watch			—			20,431			1,996			1,670			1,394			298			—			25,789
Special Mention			—			8,333			214			3,348			177			919			—			12,991
Substandard			—			3,812			9,550			8,079			2,169			713			—			24,323
Total			110,122			69,582			26,221			25,857			10,265			5,709			—			247,756
Other commercial finance
Pass			56,957			642			5,786			6,075			3,345			60,965			—			133,770
Watch			—			17,404			3,409			451			—			—			—			21,264
Substandard			466			—			—			273			837			1,299			—			2,875
Total			57,423			18,046			9,195			6,799			4,182			62,264			—			157,909
Warehouse finance
Pass			—			—			—			—			—			—			419,926			419,926
Total			—			—			—			—			—			—			419,926			419,926
Community banking
Pass			—			—			4,159			—			5,683			472			—			10,314
Watch			—			10,134			—			10,854			6,133			—			—			27,121
Special Mention			—			—			35,916			—			—			—			—			35,916
Substandard			—			119			49,449			50,626			13,933			6,110			—			120,237
Doubtful			—			122			—			5,422			—			—			—			5,544
Total			—			10,375			89,524			66,902			25,749			6,582			—			199,132
Total loans and leases
Pass			1,012,088			303,727			105,274			60,727			20,605			66,655			899,481			2,468,557
Watch			85,369			140,131			47,620			37,132			9,057			3,926			70,056			393,291
Special Mention			21,882			55,606			45,099			5,826			307			1,552			76,171			206,443
Substandard			19,584			25,613			90,900			63,338			17,891			8,762			38,113			264,201
Doubtful			310			1,822			4,158			5,770			1			—			—			12,061
Total			$	1,139,233		$	526,899		$	293,051		$	172,793		$	47,861		$	80,895		$	1,083,821		$	3,344,553

Past Due Loans and Leases

Past due loans and leases were as follows:

			At June 30, 2022
			Accruing and Nonaccruing Loans and Leases																																				Nonperforming Loans and Leases
(Dollars in thousands)			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						Nonaccrual Balance						Total
Loans held for sale			$	—					$	—					$	—					$	—					$	67,571					$	67,571					$	—					$	—					$	—
Term lending			4,882						1,960						3,483						10,325						1,037,439						1,047,764						613						8,965						9,578
Asset based lending			—						—						—						—						402,506						402,506						—						4,508						4,508
Factoring			—						—						—						—						408,777						408,777						—						743						743
Lease financing			8,708						1,584						3,345						13,637						205,152						218,789						1,788						3,844						5,632
Insurance premium finance			1,565						611						803						2,979						478,240						481,219						803						—						803
SBA/USDA			271						—						1,564						1,835						213,675						215,510						315						1,543						1,858
Other commercial finance			—						—						—						—						173,338						173,338						—						—						—
Commercial finance			15,426						4,155						9,195						28,776						2,919,127						2,947,903						3,519						19,603						23,122
Consumer credit products			3,298						3,039						2,886						9,223						142,883						152,106						2,886						—						2,886
Other consumer finance			510						437						615						1,562						105,573						107,135						615						—						615
Consumer finance			3,808						3,476						3,501						10,785						248,456						259,241						3,501						—						3,501
Tax services			—						41,627						—						41,627						—						41,627						—						—						—
Warehouse finance			—						—						—						—						434,748						434,748						—						—						—
Total loans and leases held for investment			19,234						49,258						12,696						81,188						3,602,331						3,683,519						7,020						19,603						26,623
Total loans and leases			$	19,234					$	49,258					$	12,696					$	81,188					$	3,669,902					$	3,751,090					$	7,020					$	19,603					$	26,623

			At September 30, 2021
			Accruing and Nonaccruing Loans and Leases																																				Nonperforming Loans and Leases
(Dollars in thousands)			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						Nonaccrual Balance						Total
Loans held for sale			$	—					$	—					$	—					$	—					$	56,194					$	56,194					$	—					$	—					$	—
Term lending			11,879						2,703						5,452						20,034						940,985						961,019						2,558						14,904						17,462
Asset based lending			—						—						—						—						300,225						300,225						—						—						—
Factoring			—						—						—						—						363,670						363,670						—						1,268						1,268
Lease financing			4,909						3,336						8,401						16,646						249,404						266,050						8,345						3,158						11,503
Insurance premium finance			1,415						375						599						2,389						426,478						428,867						599						—						599
SBA/USDA			66						974						987						2,027						245,729						247,756						987						—						987
Other commercial finance			—						—						—						—						157,908						157,908						—						—						—
Commercial finance			18,269						7,388						15,439						41,096						2,684,399						2,725,495						12,489						19,330						31,819
Consumer credit products			713						527						511						1,751						127,500						129,251						511						—						511
Other consumer finance			963						285						725						1,973						121,633						123,606						725						—						725
Consumer finance			1,676						812						1,236						3,724						249,133						252,857						1,236						—						1,236
Tax services			—						—						7,962						7,962						2,443						10,405						7,962						—						7,962
Warehouse finance			—						—						—						—						419,926						419,926						—						—						—
Community banking			—						—						—						—						199,132						199,132						—						14,915						14,915
Total loans and leases held for investment			19,945						8,200						24,637						52,782						3,555,033						3,607,815						21,687						34,245						55,932
Total loans and leases			$	19,945					$	8,200					$	24,637					$	52,782					$	3,611,227					$	3,664,009					$	21,687					$	34,245					$	55,932

Financing Receivable, Nonaccrual

Nonaccrual loans and leases by year of origination at June 30, 2022 were as follows:

			Amortized Cost Basis
			Term Loans and Leases by Origination Year																		Revolving Loans and Leases			Total			Nonaccrual with No ACL
(Dollars in thousands)			2022			2021			2020			2019			2018			Prior
Term lending			$	540		$	937		$	1,291		$	5,800		$	300		$	97		$	—		$	8,965		$	2,922
Asset based lending			—			—			—			—			—			—			4,508			4,508			4,508
Factoring			—			—			—			—			—			—			743			743			743
Lease financing			—			—			1,286			2,083			464			11			—			3,844			—
SBA/USDA			—			23			1,249			—			—			271			—			1,543			—
Commercial finance			540			960			3,826			7,883			764			379			5,251			19,603			8,173
Total nonaccrual loans and leases			$	540		$	960		$	3,826		$	7,883		$	764		$	379		$	5,251		$	19,603		$	8,173

Loans and leases that are 90 days or more delinquent and accruing by year of origination at June 30, 2022 were as follows:

			Amortized Cost Basis
			Term Loans and Leases by Origination Year																		Revolving Loans and Leases			Total
(Dollars in thousands)			2022			2021			2020			2019			2018			Prior
Term lending			$	285		$	203		$	85		$	1		$	—		$	39		$	—		$	613
Lease financing			601			573			282			128			204			—			—			1,788
Insurance premium finance			407			391			5			—			—			—			—			803
SBA/USDA			—			—			315			—			—			—			—			315
Commercial finance			1,293			1,167			687			129			204			39			—			3,519
Consumer credit products			258			2,504			63			57			4			—			—			2,886
Other consumer finance			—			83			—			—			—			532			—			615
Consumer finance			258			2,587			63			57			4			532			—			3,501
Total 90 days or more delinquent and accruing			$	1,551		$	3,754		$	750		$	186		$	208		$	571		$	—		$	7,020

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