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EARNINGS PER COMMON SHARE ("EPS") (Tables)
 3 Months Ended
Dec. 31, 2022
Earnings Per Share [Abstract]  
Reconciliation of Net Income and Common Stock Share Amounts Used in Computation of Basic and Diluted EPS
A reconciliation of net income and common stock share amounts used in the computation of basic and diluted earnings per share is presented below.
Three Months Ended December 31,
(Dollars in thousands, except per share data)20222021
Basic income per common share:
Net income attributable to Pathward Financial, Inc.$27,842 $61,324 
Dividends and undistributed earnings allocated to participating securities(403)(953)
Basic net earnings available to common stockholders27,439 60,371 
Undistributed earnings allocated to nonvested restricted stockholders383 929 
Reallocation of undistributed earnings to nonvested restricted stockholders(382)(929)
Diluted net earnings available to common stockholders$27,440 $60,371 
Total weighted-average basic common shares outstanding28,024,541 30,238,621 
Effect of dilutive securities(1)
Performance share units62,282 22,034 
Total effect of dilutive securities62,282 22,034 
Total weighted-average diluted common shares outstanding28,086,823 30,260,655 
Net earnings per common share:
Basic earnings per common share$0.98 $2.00 
Diluted earnings per common share(2)
$0.98 $2.00 
(1) Represents the effect of the assumed exercise of stock options and vesting of performance share units and restricted stock, as applicable, utilizing the treasury stock method.
(2) Excluded from the computation of diluted earnings per share for the three months ended December 31, 2022 and 2021, respectively, were 411,794 and 477,488 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive.