
	Quarter Ended
	December 31		March 31		June 30		September 30
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Fiscal Year 2024
Interest and dividend income	$	124,789	$	137,094	$	125,833	$	131,342
Interest expense	5,862		8,460		3,083		3,828
Net interest income	118,927		128,634		122,750		127,514
Provision for credit loss	7,758		29,744		11,927		8,672
Noninterest income	52,761		128,945		65,871		52,010
Net income attributable to parent	34,899		69,918		44,869		33,533
Earnings per common share
Basic	$	1.34	$	2.74	$	1.78	$	1.34
Diluted	1.34		2.74		1.78		1.34
Dividend declared per share	0.05		0.05		0.05		0.05

Fiscal Year 2023
Interest and dividend income	$	89,433	$	108,955	$	104,696	$	118,866
Interest expense	1,003		3,282		1,881		4,708
Net interest income	88,430		105,673		102,815		114,158
Provision for credit loss	16,758		41,960		22,517		28,007
Noninterest income	65,777		127,038		67,733		56,051
Net income attributable to parent	27,790		54,119		36,080		25,277
Earnings per common share
Basic	$	0.98	$	1.97	$	1.35	$	0.96
Diluted	0.98		1.96		1.34		0.96
Dividend declared per share	0.05		0.05		0.05		0.05

Fiscal Year 2022
Interest and dividend income	$	76,204	$	89,879	$	78,625	$	84,730
Interest expense	1,278		1,377		1,755		462
Net interest income	74,926		88,502		76,870		84,268
Provision for (reversal of) credit loss	329		40,598		7,863		8,002
Noninterest income	86,591		109,766		53,994		43,456
Net income attributable to parent	61,712		45,874		22,264		21,284
Earnings per common share
Basic	$	2.01	$	1.54	$	0.76	$	0.73
Diluted	2.01		1.54		0.76		0.73
Dividend declared per share	0.05		0.05		0.05		0.05


Restated Consolidated Statements of Operations (unaudited)
	Quarters Ended
	September 30, 2024		June 30, 2024		March 31, 2024		December 31, 2023
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Interest and dividend income:
Loans and leases, including fees	$	113,884	$	107,762	$	113,083	$	103,854
Mortgage-backed securities	9,607		9,748		9,998		10,049
Other investments	7,851		8,323		14,013		10,886
	131,342		125,833		137,094		124,789
Interest expense:
Deposits	1,119		1,689		6,685		3,526
FHLB advances and other borrowings	2,709		1,394		1,775		2,336
	3,828		3,083		8,460		5,862

Net interest income	127,514		122,750		128,634		118,927

Provision for credit loss	8,672		11,927		29,744		7,758

Net interest income after provision for credit loss	118,842		110,823		98,890		111,169

Noninterest income:
Refund transfer product fees	1,703		9,111		28,942		422
Refund advance fee income	229		(67)		43,200		111
Card and deposit fees	26,441		33,408		35,344		30,750
Rental income	13,199		13,779		13,720		13,459
Gain on sale of trademarks	—		—		—		—
Gain (loss) on sale of other	3,459		4,675		1,695		2,840
Other income	6,979		4,965		6,044		5,179
Total noninterest income	52,010		65,871		128,945		52,761

Noninterest expense:
Compensation and benefits	52,298		48,449		54,073		46,652
Refund transfer product expense	168		2,136		7,366		192
Refund advance expense	20		47		1,846		30
Card processing	33,877		34,314		35,163		34,584
Occupancy and equipment expense	9,376		9,070		9,293		8,848
Operating lease equipment depreciation	10,445		10,465		10,424		10,423
Legal and consulting	8,414		5,410		6,141		4,892
Intangible amortization	924		983		1,240		984
Impairment expense	—		999		2,013		—
Other expense	17,840		13,637		13,183		14,472
Total noninterest expense	133,362		125,510		140,742		121,077

Income before income tax expense	37,490		51,184		87,093		42,853

Income tax expense	3,382		6,103		16,926		7,697

Net income before noncontrolling interest	34,108		45,081		70,167		35,156
Net income attributable to noncontrolling interest	575		212		249		257
Net income attributable to parent	$	33,533	$	44,869	$	69,918	$	34,899

Earnings per common share:
Basic	$	1.34	$	1.78	$	2.74	$	1.34
Diluted	$	1.34	$	1.78	$	2.74	$	1.34


	Quarters Ended
	September 30, 2023		June 30, 2023		March 31, 2023		December 31, 2022
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Interest and dividend income:
Loans and leases, including fees	$	99,309	$	86,592	$	88,147	$	72,769
Mortgage-backed securities	10,225		10,234		10,326		10,412
Other investments	9,332		7,870		10,482		6,252
	118,866		104,696		108,955		89,433
Interest expense:
Deposits	1,954		164		2,096		142
FHLB advances and other borrowings	2,754		1,717		1,186		861
	4,708		1,881		3,282		1,003

Net interest income	114,158		102,815		105,673		88,430

Provision for credit loss	28,007		22,517		41,960		16,758

Net interest income after provision for credit loss	86,151		80,298		63,713		71,672

Noninterest income:
Refund transfer product fees	308		8,262		30,205		677
Refund advance fee income	(252)		(927)		37,995		617
Card and deposit fees	31,233		39,708		42,087		37,718
Rental income	14,562		13,980		12,940		12,708
Gain on sale of trademarks	—		—		—		10,000
Gain (loss) on sale of other	2,006		821		(666)		502
Other income	8,194		5,889		4,477		3,555
Total noninterest income	56,051		67,733		127,038		65,777

Noninterest expense:
Compensation and benefits	46,352		47,402		47,547		43,017
Refund transfer product expense	28		1,727		7,863		105
Refund advance expense	(6)		239		1,603		27
Card processing	29,549		26,342		26,924		22,683
Occupancy and equipment expense	9,274		8,595		8,510		8,312
Operating lease equipment depreciation	10,846		10,517		14,719		9,628
Legal and consulting	7,633		5,089		4,921		9,459
Intangible amortization	1,110		1,168		1,435		1,258
Impairment expense	—		—		3,249		24
Other expense	16,453		9,987		11,404		8,395
Total noninterest expense	121,239		111,066		128,175		102,908

Income before income tax expense	20,963		36,965		62,576		34,541

Income tax expense	(4,821)		377		7,860		6,171

Net income before noncontrolling interest	25,784		36,588		54,716		28,370
Net income attributable to noncontrolling interest	507		508		597		580
Net income attributable to parent	$	25,277	$	36,080	$	54,119	$	27,790

Earnings per common share:
Basic	$	0.96	$	1.35	$	1.97	$	0.98
Diluted	$	0.96	$	1.34	$	1.96	$	0.98


	Quarters Ended
	September 30, 2022		June 30, 2022		March 31, 2022		December 31, 2021
(Dollars in thousands, except per share data)	(As Restated)		(As Restated)		(As Restated)		(As Restated)
Interest and dividend income:
Loans and leases, including fees	$	69,470	$	67,260	$	80,242	$	68,348
Mortgage-backed securities	10,155		7,381		5,446		3,864
Other investments	5,105		3,984		4,191		3,992
	84,730		78,625		89,879		76,204
Interest expense:
Deposits	100		94		165		141
FHLB advances and other borrowings	362		1,661		1,212		1,137
	462		1,755		1,377		1,278

Net interest income	84,268		76,870		88,502		74,926

Provision for credit loss	8,002		7,863		40,598		329

Net interest income after provision for credit loss	76,266		69,007		47,904		74,597

Noninterest income:
Refund transfer product fees	1,136		10,289		27,805		579
Refund advance fee income	45		(20)		39,299		1,233
Card and deposit fees	28,909		24,935		26,520		25,369
Rental income	12,024		12,082		11,375		11,077
Gain on sale of trademarks	—		—		—		50,000
Gain (loss) on sale of other	(5,202)		1,437		886		(3,328)
Other income	6,544		5,271		3,881		1,661
Total noninterest income	43,456		53,994		109,766		86,591

Noninterest expense:
Compensation and benefits	42,763		45,091		45,047		38,225
Refund transfer product expense	53		2,457		6,260		138
Refund advance expense	1		(29)		2,002		183
Card processing	15,718		8,438		7,457		7,172
Occupancy and equipment expense	9,064		8,996		8,500		8,349
Operating lease equipment depreciation	9,305		9,145		8,737		8,449
Legal and consulting	13,355		11,724		9,347		6,208
Intangible amortization	1,396		1,532		2,169		1,488
Impairment expense	—		670		—		—
Other expense	7,950		4,523		14,243		15,152
Total noninterest expense	99,605		92,547		103,762		85,364

Income before income tax expense	20,117		30,454		53,908		75,824

Income tax expense	(1,854)		6,742		7,183		14,130

Net income before noncontrolling interest	21,971		23,712		46,725		61,694
Net income attributable to noncontrolling interest	687		1,448		851		(18)
Net income attributable to parent	$	21,284	$	22,264	$	45,874	$	61,712

Earnings per common share:
Basic	$	0.73	$	0.76	$	1.54	$	2.01
Diluted	$	0.73	$	0.76	$	1.54	$	2.01


Restated Consolidated Statements of Financial Condition (unaudited)
(Dollars in thousands, except per share data)	December 31, 2023
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	671,630	$	—		$	671,630
Securities available for sale, at fair value	1,850,581		$	—		1,850,581
Securities held to maturity, at amortized cost (fair value $32,180)	35,440		—			35,440
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	23,694		—			23,694
Loans held for sale	69,518		—			69,518
Loans and leases	4,426,281		3,035		b	4,429,316
Allowance for credit losses	(53,785)		(37,255)		a	(91,040)
Accrued interest receivable	27,080		—			27,080
Premises, furniture, and equipment, net	38,270		—			38,270
Rental equipment, net	228,916		—			228,916
Goodwill and intangible assets	329,241		—			329,241
Other assets	280,571		9,294		b	289,865
Total assets	$	7,927,437	$	(24,926)		$	7,902,511

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,936,055	—			$	6,936,055
Short-term borrowings	—		—			—
Long-term borrowings	33,614		—			33,614
Accrued expenses and other liabilities	228,486		109		b	228,595
Total liabilities	7,198,155		109			7,198,264

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2023	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 26,099,348 shares issued and 25,988,230 shares outstanding at December 31, 2023	260		—			260
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2023	—		—			—
Additional paid-in capital	629,737		—			629,737
Retained earnings	293,463		(25,036)		a, b	268,427
Accumulated other comprehensive loss	(188,433)		—			(188,433)
Treasury stock, at cost, 111,118 common shares at December 31, 2023	(5,235)		—			(5,235)
Total equity attributable to parent	729,792		(25,036)			704,756
Noncontrolling interest	(510)		—			(510)
Total stockholders’ equity	729,282		(25,036)			704,246
Total liabilities and stockholders’ equity	$	7,927,437	$	(24,927)		$	7,902,510



(Dollars in thousands, except per share data)	March 31, 2024
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	347,888	$	—		$	347,888
Securities available for sale, at fair value	1,779,458		—			1,779,458
Securities held to maturity, at amortized cost (fair value $31,113)	34,682		—			34,682
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	25,844		—			25,844
Loans held for sale	25,946		—			25,946
Loans and leases	4,409,385		2,615		b	4,412,000
Allowance for credit losses	(80,777)		(30,505)		a	(111,282)
Accrued interest receivable	30,294		—			30,294
Premises, furniture, and equipment, net	37,266		—			37,266
Rental equipment, net	215,885		—			215,885
Goodwill and intangible assets	328,001		—			328,001
Other assets	283,245		7,582		b	290,827
Total assets	$	7,437,117	$	(20,308)		$	7,416,809

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,368,344	$	—		$	6,368,344
Short-term borrowings	31,000		—			31,000
Long-term borrowings	33,373		—			33,373
Accrued expenses and other liabilities	264,938		78		b	265,016
Total liabilities	6,697,655		78			6,697,733

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2024	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 25,507,915 shares issued and 25,377,986 shares outstanding at March 31, 2024	254		—			254
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2024	—		—			—
Additional paid-in capital	634,415		—			634,415
Retained earnings	317,964		(20,386)		a, b	297,578
Accumulated other comprehensive loss	(206,570)		—			(206,570)
Treasury stock, at cost, 129,929 common shares at March 31, 2024	(6,181)		—			(6,181)
Total equity attributable to parent	739,882		(20,386)			719,496
Noncontrolling interest	(420)		—			(420)
Total stockholders’ equity	739,462		(20,386)			719,076
Total liabilities and stockholders’ equity	$	7,437,117	$	(20,308)		$	7,416,809



(Dollars in thousands, except per share data)	June 30, 2024
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	298,926	$	—		$	298,926
Securities available for sale, at fair value	1,725,460		—			1,725,460
Securities held to maturity, at amortized cost (fair value $30,237)	34,026		—			34,026
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	24,449		—			24,449
Loans held for sale	29,380		—			29,380
Loans and leases	4,612,552		3,053		b	4,615,605
Allowance for credit losses	(79,836)		(26,929)		a	(106,765)
Accrued interest receivable	31,755		—			31,755
Premises, furniture, and equipment, net	36,953		—			36,953
Rental equipment, net	209,544		—			209,544
Goodwill and intangible assets	327,018		—			327,018
Other assets	280,053		6,626		b	286,679
Total assets	$	7,530,280	$	(17,250)		$	7,513,030

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,431,516	$	—		$	6,431,516
Short-term borrowings	—		—			—
Long-term borrowings	33,329		—			33,329
Accrued expenses and other liabilities	300,187		100		b	300,287
Total liabilities	6,765,032		100			6,765,132

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2024	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 25,215,159 shares issued and 25,085,230 shares outstanding at June 30, 2024	251		—			251
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2024	—		—			—
Additional paid-in capital	636,284		—			636,284
Retained earnings	343,392		(17,352)		a, b	326,040
Accumulated other comprehensive loss	(207,992)		—			(207,992)
Treasury stock, at cost, 129,929 common shares at June 30, 2024	(6,181)		—			(6,181)
Total equity attributable to parent	765,754		(17,352)			748,402
Noncontrolling interest	(506)		—			(506)
Total stockholders’ equity	765,248		(17,352)			747,896
Total liabilities and stockholders’ equity	$	7,530,280	$	(17,252)		$	7,513,028



(Dollars in thousands, except per share data)	December 31, 2022
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	369,169	$	—		$	369,169
Securities available for sale, at fair value	1,847,778		—			1,847,778
Securities held to maturity, at amortized cost (fair value $37,658)	40,565		—			40,565
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812		—			28,812
Loans held for sale	17,148		—			17,148
Loans and leases	3,509,730		1,623		b	3,511,353
Allowance for credit losses	(52,592)		(18,437)		a	(71,029)
Accrued interest receivable	20,170		—			20,170
Premises, furniture, and equipment, net	41,029		—			41,029
Rental equipment, net	231,129		—			231,129
Goodwill and intangible assets	333,938		—			333,938
Other assets	272,349		4,865		b	277,214
Total assets	$	6,659,225	$	(11,949)		$	6,647,276

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,789,132	$	—		$	5,789,132
Short-term borrowings	—		—			—
Long-term borrowings	34,977		—			34,977
Accrued expenses and other liabilities	175,983		33		b	176,016
Total liabilities	6,000,092		33			6,000,125

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2022	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 28,358,583 shares issued and 28,211,239 shares outstanding at December 31, 2022	282		—			282
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2022	—		—			—
Additional paid-in capital	620,681		—			620,681
Retained earnings	246,891		(11,982)		a, b	234,909
Accumulated other comprehensive loss	(201,690)		—			(201,690)
Treasury stock, at cost, 147,344 common shares at December 31, 2022	(6,824)		—			(6,824)
Total equity attributable to parent	659,340		(11,982)			647,358
Noncontrolling interest	(207)		—			(207)
Total stockholders’ equity	659,133		(11,982)			647,151
Total liabilities and stockholders’ equity	$	6,659,225	$	(11,949)		$	6,647,276



(Dollars in thousands, except per share data)	March 31, 2023
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	432,598	$	—		$	432,598
Securities available for sale, at fair value	1,825,563		—			1,825,563
Securities held to maturity, at amortized cost (fair value $35,028)	38,713		—			38,713
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	29,387		—			29,387
Loans held for sale	24,780		—			24,780
Loans and leases	3,725,616		1,958		b	3,727,574
Allowance for credit losses	(84,304)		(17,990)		a	(102,294)
Accrued interest receivable	22,434		—			22,434
Premises, furniture, and equipment, net	39,735		—			39,735
Rental equipment, net	210,844		—			210,844
Goodwill and intangible assets	332,503		—			332,503
Other assets	270,387		3,479		b	273,866
Total assets	$	6,868,256	$	(12,553)		$	6,855,703

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,902,696	$	—		$	5,902,696
Short-term borrowings	43,000		—			43,000
Long-term borrowings	34,543		—			34,543
Accrued expenses and other liabilities	214,773		81		b	214,854
Total liabilities	6,195,012		81			6,195,093

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2023	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 27,205,406 shares issued and 27,055,727 shares outstanding at March 31, 2023	271		—			271
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2023	—		—			—
Additional paid-in capital	623,250		—			623,250
Retained earnings	245,046		(12,634)		a, b	232,412
Accumulated other comprehensive loss	(187,829)		—			(187,829)
Treasury stock, at cost, 149,679 common shares at March 31, 2023	(6,943)		—			(6,943)
Total equity attributable to parent	673,795		(12,634)			661,161
Noncontrolling interest	(551)		—			(551)
Total stockholders’ equity	673,244		(12,634)			660,610
Total liabilities and stockholders’ equity	$	6,868,256	$	(12,553)		$	6,855,703



(Dollars in thousands, except per share data)	June 30, 2023
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	515,271	$	—		$	515,271
Securities available for sale, at fair value	1,914,271		—			1,914,271
Securities held to maturity, at amortized cost (fair value $33,670)	37,725		—			37,725
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	30,890		—			30,890
Loans held for sale	87,351		—			87,351
Loans and leases	4,072,899		2,882		b	4,075,781
Allowance for credit losses	(81,916)		(33,546)		a	(115,462)
Accrued interest receivable	22,332		—			22,332
Premises, furniture, and equipment, net	38,601		—			38,601
Rental equipment, net	224,212		—			224,212
Goodwill and intangible assets	331,335		—			331,335
Other assets	265,654		9,141		b	274,795
Total assets	$	7,458,625	$	(21,523)		$	7,437,102

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,306,976	$	—		$	6,306,976
Short-term borrowings	230,000		—			230,000
Long-term borrowings	34,178		—			34,178
Accrued expenses and other liabilities	209,750		127		b	209,877
Total liabilities	6,780,904		127			6,781,031

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2023	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 26,688,951 shares issued and 26,539,272 shares outstanding at June 30, 2023	266		—			266
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2023	—		—			—
Additional paid-in capital	625,825		—			625,825
Retained earnings	267,100		(21,650)		a, b	245,450
Accumulated other comprehensive loss	(207,896)		—			(207,896)
Treasury stock, at cost, 149,679 common shares at June 30, 2023	(6,943)		—			(6,943)
Total equity attributable to parent	678,352		(21,650)			656,702
Noncontrolling interest	(631)		—			(631)
Total stockholders’ equity	677,721		(21,650)			656,071
Total liabilities and stockholders’ equity	$	7,458,625	$	(21,523)		$	7,437,102



(Dollars in thousands, except per share data)	December 31, 2021
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	1,230,100	$	—		$	1,230,100
Securities available for sale, at fair value	1,782,739		—			1,782,739
Securities held to maturity, at amortized cost (fair value $50,364)	50,994		—			50,994
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,400		—			28,400
Loans held for sale	36,182		—			36,182
Loans and leases	3,684,261		1,122		b	3,685,383
Allowance for credit losses	(67,623)		(10,220)		a	(77,843)
Accrued interest receivable	17,240		—			17,240
Premises, furniture, and equipment, net	44,130		—			44,130
Rental equipment, net	234,693		—			234,693
Goodwill and intangible assets	341,166		—			341,166
Other assets	227,376		2,804		b	230,180
Total assets	$	7,609,658	$	(6,294)		$	7,603,364

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	6,525,569	$	—		$	6,525,569
Short-term borrowings	—		—			—
Long-term borrowings	92,274		—			92,274
Accrued expenses and other liabilities	165,658		(5)		b	165,653
Total liabilities	6,783,501		(5)			6,783,496

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2021	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 30,158,420 shares issued and 30,080,717 shares outstanding at December 31, 2021	301		—			301
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at December 31, 2021	—		—			—
Additional paid-in capital	610,816		—			610,816
Retained earnings	217,992		(6,289)		a, b	211,703
Accumulated other comprehensive loss	724		—			724
Treasury stock, at cost, 77,703 common shares at December 31, 2021	(4,318)		—			(4,318)
Total equity attributable to parent	825,515		(6,289)			819,226
Noncontrolling interest	642		—			642
Total stockholders’ equity	826,157		(6,289)			819,868
Total liabilities and stockholders’ equity	$	7,609,658	$	(6,294)		$	7,603,364



(Dollars in thousands, except per share data)	March 31, 2022
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	237,680	$	—		$	237,680
Securities available for sale, at fair value	2,043,478		—			2,043,478
Securities held to maturity, at amortized cost (fair value $45,436)	47,287		—			47,287
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812		—			28,812
Loans held for sale	31,410		—			31,410
Loans and leases	3,730,190		1,212		b	3,731,402
Allowance for credit losses	(88,552)		(14,506)		a	(103,058)
Accrued interest receivable	19,115		—			19,115
Premises, furniture, and equipment, net	43,167		—			43,167
Rental equipment, net	213,033		—			213,033
Goodwill and intangible assets	338,795		—			338,795
Other assets	242,824		3,629		b	246,453
Total assets	$	6,887,239	$	(9,665)		$	6,877,574

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,829,886	$	—		$	5,829,886
Short-term borrowings	—		—			—
Long-term borrowings	91,386		—			91,386
Accrued expenses and other liabilities	202,561		1		b	202,562
Total liabilities	6,123,833		1			6,123,834

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2022	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 29,443,911 shares issued and 29,362,844 shares outstanding at March 31, 2022	294		—			294
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2022	—		—			—
Additional paid-in capital	612,917		—			612,917
Retained earnings	223,760		(9,666)		a, b	214,094
Accumulated other comprehensive loss	(69,374)		—			(69,374)
Treasury stock, at cost, 81,067 common shares at March 31, 2022	(4,513)		—			(4,513)
Total equity attributable to parent	763,084		(9,666)			753,418
Noncontrolling interest	322		—			322
Total stockholders’ equity	763,406		(9,666)			753,740
Total liabilities and stockholders’ equity	$	6,887,239	$	(9,665)		$	6,877,574



(Dollars in thousands, except per share data)	June 30, 2022
ASSETS	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash and cash equivalents	$	157,260	$	—		$	157,260
Securities available for sale, at fair value	1,956,523		—			1,956,523
Securities held to maturity, at amortized cost (fair value $41,963)	43,877		—			43,877
Federal Reserve Bank and Federal Home Loan Bank Stock, at cost	28,812		—			28,812
Loans held for sale	67,571		—			67,571
Loans and leases	3,688,566		1,404		b	3,689,970
Allowance for credit losses	(75,206)		(15,041)		a	(90,247)
Accrued interest receivable	16,818		—			16,818
Premises, furniture, and equipment, net	42,076		—			42,076
Rental equipment, net	222,023		—			222,023
Goodwill and intangible assets	336,593		—			336,593
Other assets	243,265		3,861		b	247,126
Total assets	$	6,728,178	$	(9,776)		$	6,718,402

LIABILITIES AND STOCKHOLDERS’ EQUITY

LIABILITIES
Deposits	$	5,710,799	$	—		$	5,710,799
Short-term borrowings	—		—			—
Long-term borrowings	16,616		—			16,616
Accrued expenses and other liabilities	275,989		18		b	276,007
Total liabilities	6,003,404		18			6,003,422

STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2022	—		—			—
Common stock, $0.01 par value; 90,000,000 shares authorized, 29,440,396 shares issued and 29,356,707 shares outstanding at June 30, 2022	294		—			294
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at June 30, 2022	—		—			—
Additional paid-in capital	615,159		—			615,159
Retained earnings	244,686		(9,794)		a, b	234,892
Accumulated other comprehensive loss	(131,407)		—			(131,407)
Treasury stock, at cost, 83,689 common shares at June 30, 2022	(4,623)		—			(4,623)
Total equity attributable to parent	724,109		(9,794)			714,315
Noncontrolling interest	665		—			665
Total stockholders’ equity	724,774		(9,794)			714,980
Total liabilities and stockholders’ equity	$	6,728,178	$	(9,776)		$	6,718,402

a) Allowance for Credit Loss, Interest Income, Provision for credit loss, and Noninterest expense (refer to Note 21. Restatement of Previously Issued Financial Statements for more information)


Restated Consolidated Statements of Operations (unaudited)
	Three Months Ended December 31, 2023
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	94,963	$	8,891	a, b	$	103,854
Mortgage-backed securities	10,049		—			10,049
Other investments	10,886		—			10,886
	115,898		8,891			124,789
Interest expense:
Deposits	3,526		—			3,526
FHLB advances and other borrowings	2,336		—			2,336
	5,862		—			5,862

Net interest income	110,036		8,891			118,927

Provision for credit loss	9,890		(2,132)		a	7,758

Net interest income after provision for credit loss	100,146		11,023			111,169

Noninterest income:
Refund transfer product fees	422		—			422
Refund advance fee income	111		—			111
Card and deposit fees	30,750		—			30,750
Rental income	13,459		—			13,459
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	2,840		—			2,840
Other income	5,179		—			5,179
Total noninterest income	52,761		—			52,761

Noninterest expense:
Compensation and benefits	46,652		—			46,652
Refund transfer product expense	192		—			192
Refund advance expense	30		—			30
Card processing	34,584		—			34,584
Occupancy and equipment expense	8,848		—			8,848
Operating lease equipment depreciation	10,423		—			10,423
Legal and consulting	4,892		—			4,892
Intangible amortization	984		—			984
Impairment expense	—		—			—
Other expense	12,669		1,803		a	14,472
Total noninterest expense	119,274		1,803			121,077

Income before income tax expense	33,633		9,220			42,853

Income tax expense	5,719		1,978		a, b	7,697

Net income before noncontrolling interest	27,914		7,242			35,156
Net income attributable to noncontrolling interest	257		—			257
Net income attributable to parent	27,657		7,242			34,899

Earnings per common share:
Basic	$	1.06				$	1.34
Diluted	$	1.06				$	1.34


	Three Months Ended March 31, 2024							Six Months Ended March 31, 2024
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	102,750	$	10,333	a, b	$	113,083	$	197,713	$	19,224	a, b	$	216,937
Mortgage-backed securities	9,998		—			9,998		20,047		—			20,047
Other investments	14,013		—			14,013		24,899		—			24,899
	126,761		10,333			137,094		242,659		19,224			261,883
Interest expense:
Deposits	6,685		—			6,685		10,211		—			10,211
FHLB advances and other borrowings	1,775		—			1,775		4,111		—			4,111
	8,460		—			8,460		14,322					14,322

Net interest income	118,301		10,333			128,634		228,337		19,224			247,561

Provision for credit loss	26,052		3,692		a	29,744		35,942		1,560		a	37,502

Net interest income after provision for credit loss	92,249		6,641			98,890		192,395		17,664			210,059

Noninterest income:
Refund transfer product fees	28,942		—			28,942		29,364		—			29,364
Refund advance fee income	43,200		—			43,200		43,311		—			43,311
Card and deposit fees	35,344		—			35,344		66,094		—			66,094
Rental income	13,720		—			13,720		27,179		—			27,179
Gain on sale of trademarks	—		—			—		—		—			—
Gain (loss) on sale of other	1,695		—			1,695		4,535		—			4,535
Other income	6,044		—			6,044		11,223		—			11,223
Total noninterest income	128,945		—			128,945		181,706		—			181,706

Noninterest expense:
Compensation and benefits	54,073		—			54,073		100,725		—			100,725
Refund transfer product expense	7,366		—			7,366		7,558		—			7,558
Refund advance expense	1,846		—			1,846		1,876		—			1,876
Card processing	35,163		—			35,163		69,747		—			69,747
Occupancy and equipment expense	9,293		—			9,293		18,141		—			18,141
Operating lease equipment depreciation	10,424		—			10,424		20,847		—			20,847
Legal and consulting	6,141		—			6,141		11,033		—			11,033
Intangible amortization	1,240		—			1,240		2,224		—			2,224
Impairment expense	2,013		—			2,013		2,013		—			2,013
Other expense	12,872		311		a	13,183		25,541		2,114		a	27,655
Total noninterest expense	140,431		311			140,742		259,705		2,114			261,819

Income before income tax expense	80,763		6,330			87,093		114,396		15,550			129,946

Income tax expense	15,246		1,680		a, b	16,926		20,965		3,658		a, b	24,623

Net income before noncontrolling interest	65,517		4,650			70,167		93,431		11,892			105,323
Net income attributable to noncontrolling interest	249		—			249		506		—			506
Net income attributable to parent	65,268		4,650			69,918		92,925		11,892			104,817

Earnings per common share:
Basic	$	2.56				$	2.74	$	3.61				$	4.07
Diluted	$	2.56				$	2.74	$	3.61				$	4.07


	Three Months Ended June 30, 2024							Nine Months Ended June 30, 2024
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	95,871	$	11,891	a, b	$	107,762	$	293,584	$	31,115	a, b	$	324,699
Mortgage-backed securities	9,748		—			9,748		29,795		—			29,795
Other investments	8,323		—			8,323		33,222		—			33,222
	113,942		11,891			125,833		356,601		31,115			387,716
Interest expense:
Deposits	1,689		—			1,689		11,900		—			11,900
FHLB advances and other borrowings	1,394		—			1,394		5,505		—			5,505
	3,083		—			3,083		17,405		—			17,405

Net interest income	110,859		11,891			122,750		339,196		31,115			370,311

Provision for credit loss	5,881		6,046		a	11,927		41,823		7,606		a	49,429

Net interest income after provision for credit loss	104,978		5,845			110,823		297,373		23,509			320,882

Noninterest income:
Refund transfer product fees	9,111		—			9,111		38,475		—			38,475
Refund advance fee income	(67)		—			(67)		43,244		—			43,244
Card and deposit fees	33,408		—			33,408		99,502		—			99,502
Rental income	13,779		—			13,779		40,958		—			40,958
Gain on sale of trademarks	—		—			—		—		—			—
Gain (loss) on sale of other	4,675		—			4,675		9,210		—			9,210
Other income	4,965		—			4,965		16,188		—			16,188
Total noninterest income	65,871		—			65,871		247,577		—			247,577

Noninterest expense:
Compensation and benefits	48,449		—			48,449		149,174		—			149,174
Refund transfer product expense	2,136		—			2,136		9,694		—			9,694
Refund advance expense	47		—			47		1,923		—			1,923
Card processing	34,314		—			34,314		104,061		—			104,061
Occupancy and equipment expense	9,070		—			9,070		27,211		—			27,211
Operating lease equipment depreciation	10,465		—			10,465		31,312		—			31,312
Legal and consulting	5,410		—			5,410		16,443		—			16,443
Intangible amortization	983		—			983		3,207		—			3,207
Impairment expense	999		—			999		3,012		—			3,012
Other expense	11,806		1,831		a	13,637		37,347		3,945		a	41,292
Total noninterest expense	123,679		1,831			125,510		383,384		3,945			387,329

Income before income tax expense	47,170		4,014			51,184		161,566		19,564			181,130

Income tax expense	5,123		980		a, b	6,103		26,088		4,638		a, b	30,726

Net income before noncontrolling interest	42,047		3,034			45,081		135,478		14,926			150,404
Net income attributable to noncontrolling interest	212		—			212		718		—			718
Net income attributable to parent	41,835		3,034			44,869		134,760		14,926			149,686

Earnings per common share:
Basic	$	1.66				$	1.78	$	5.27				$	5.86
Diluted	$	1.66				$	1.78	$	5.27				$	5.85


	Three Months Ended September 30, 2024
(Dollars in thousands, except per share data)	As Reported*		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	102,292	$	11,592	a, b	$	113,884
Mortgage-backed securities	9,607		—			9,607
Other investments	7,851		—			7,851
	119,750		11,592			131,342
Interest expense:
Deposits	1,119		—			1,119
FHLB advances and other borrowings	2,709		—			2,709
	3,828		—			3,828

Net interest income	115,922		11,592			127,514

Provision for credit loss	838		7,834		a	8,672

Net interest income after provision for credit loss	115,084		3,758			118,842

Noninterest income:
Refund transfer product fees	1,703		—			1,703
Refund advance fee income	229		—			229
Card and deposit fees	26,441		—			26,441
Rental income	13,199		—			13,199
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	3,459		—			3,459
Other income	6,979		—			6,979
Total noninterest income	52,010		—			52,010

Noninterest expense:
Compensation and benefits	52,298		—			52,298
Refund transfer product expense	168		—			168
Refund advance expense	20		—			20
Card processing	33,877		—			33,877
Occupancy and equipment expense	9,376		—			9,376
Operating lease equipment depreciation	10,445		—			10,445
Legal and consulting	8,414		—			8,414
Intangible amortization	924		—			924
Impairment expense	—		—			—
Other expense	14,347		3,493		a	17,840
Total noninterest expense	129,869		3,493			133,362

Income before income tax expense	37,225		265			37,490

Income tax expense	3,053		329		a, b	3,382

Net income before noncontrolling interest	34,172		(64)			34,108
Net income attributable to noncontrolling interest	575		—			575
Net income attributable to parent	33,597		(64)			33,533

Earnings per common share:
Basic	$	1.35				$	1.34
Diluted	$	1.35				$	1.34


	Three Months Ended December 31, 2022
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	68,396	$	4,373	a, b	$	72,769
Mortgage-backed securities	10,412		—			10,412
Other investments	6,252		—			6,252
	85,060		4,373			89,433
Interest expense:
Deposits	142		—			142
FHLB advances and other borrowings	861		—			861
	1,003		—			1,003

Net interest income	84,057		4,373			88,430

Provision for credit loss	9,776		6,982		a	16,758

Net interest income after provision for credit loss	74,281		(2,609)			71,672

Noninterest income:
Refund transfer product fees	677		—			677
Refund advance fee income	617		—			617
Card and deposit fees	37,718		—			37,718
Rental income	12,708		—			12,708
Gain on sale of trademarks	10,000		—			10,000
Gain (loss) on sale of other	502		—			502
Other income	3,555		—			3,555
Total noninterest income	65,777		—			65,777

Noninterest expense:
Compensation and benefits	43,017		—			43,017
Refund transfer product expense	105		—			105
Refund advance expense	27		—			27
Card processing	22,683		—			22,683
Occupancy and equipment expense	8,312		—			8,312
Operating lease equipment depreciation	9,628		—			9,628
Legal and consulting	9,459		—			9,459
Intangible amortization	1,258		—			1,258
Impairment expense	24		—			24
Other expense	10,546		(2,151)		a	8,395
Total noninterest expense	105,059		(2,151)			102,908

Income before income tax expense	34,999		(458)			34,541

Income tax expense	6,577		(406)		a, b	6,171

Net income before noncontrolling interest	28,422		(52)			28,370
Net income attributable to noncontrolling interest	580		—			580
Net income attributable to parent	$	27,842	$	(52)		$	27,790

Earnings per common share:
Basic	$	0.98				$	0.98
Diluted	$	0.98				$	0.98


	Three Months Ended March 31, 2023								Six Months Ended March 31, 2023
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated			As Previously Reported on Form 10-Q			Restatement Adjustment			Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	83,879	$	4,268	a, b	$	88,147		$	152,275		$	8,641		a, b	$	160,916
Mortgage-backed securities	10,326		—			10,326			20,738			—				20,738
Other investments	10,482		—			10,482			16,734			—				16,734
	104,687		4,268			108,955		189,747	189,747		108.9554589	8,641		190		198,388
Interest expense:
Deposits	2,096		—			2,096			2,238			—				2,238
FHLB advances and other borrowings	1,186		—			1,186			2,047			—				2,047
	3,282		—			3,282			4,285			—				4,285

Net interest income	101,405		4,268			105,673			185,462			8,641				194,103

Provision for credit loss	36,763		5,197		a	41,960			46,539			12,179			a	58,718

Net interest income after provision for credit loss	64,642		(929)			63,713			138,923			(3,538)				135,385

Noninterest income:
Refund transfer product fees	30,205		—			30,205			30,882			—				30,882
Refund advance fee income	37,995		—			37,995			38,612			—				38,612
Card and deposit fees	42,087		—			42,087			79,805			—				79,805
Rental income	12,940		—			12,940			25,648			—				25,648
Gain on sale of trademarks	—		—			—			10,000			—				10,000
Gain (loss) on sale of other	(666)		—			(666)			(164)			—				(164)
Other income	4,477		—			4,477			8,032			—				8,032
Total noninterest income	127,038		—			127,038			192,815			—				192,815

Noninterest expense:
Compensation and benefits	47,547		—			47,547			90,564			—				90,564
Refund transfer product expense	7,863		—			7,863			7,968			—				7,968
Refund advance expense	1,603		—			1,603			1,630			—				1,630
Card processing	26,924		—			26,924			49,607			—				49,607
Occupancy and equipment expense	8,510		—			8,510			16,822			—				16,822
Operating lease equipment depreciation	14,719		—			14,719			24,347			—				24,347
Legal and consulting	4,921		—			4,921			14,380			—				14,380
Intangible amortization	1,435		—			1,435			2,693			—				2,693
Impairment expense	500		2,749		b	3,249			524			2,749			b	3,273
Other expense	13,114		(1,710)		a	11,404			23,660			(3,861)			a	19,799
Total noninterest expense	127,136		1,039			128,175			232,195			(1,112)				231,083

Income before income tax expense	64,544		(1,968)			62,576			99,543			(2,426)				97,117

Income tax expense	9,176		(1,316)		a, b	7,860			15,753			(1,722)			a, b	14,031

Net income before noncontrolling interest	55,368		(652)			54,716			83,790			(704)				83,086
Net income attributable to noncontrolling interest	597		—			597			1,177			—				1,177
Net income attributable to parent	$	54,771	$	(652)		$	54,119		$	82,613		$	(704)			$	81,909

Earnings per common share:
Basic	$	1.99				$	1.97		$	2.95						$	2.92
Diluted	$	1.99				$	1.96		$	2.95						$	2.92


	Three Months Ended June 30, 2023							Nine Months Ended June 30, 2023
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	81,242	$	5,350	a, b	$	86,592	$	233,517	$	13,991	a, b	$	247,508
Mortgage-backed securities	10,234		—			10,234		30,972		—			30,972
Other investments	7,870		—			7,870		24,604		—			24,604
	99,346		5,350			104,696		289,093		13,991			303,084
Interest expense:
Deposits	164		—			164		2,402		—			2,402
FHLB advances and other borrowings	1,717		—			1,717		3,764		—			3,764
	1,881		—			1,881		6,166		—			6,166

Net interest income	97,465		5,350			102,815		282,927		13,991			296,918

Provision for credit loss	1,773		20,744		a	22,517		48,312		32,923		a	81,235

Net interest income after provision for credit loss	95,692		(15,394)			80,298		234,615		(18,932)			215,683

Noninterest income:
Refund transfer product fees	8,262		—			8,262		39,144		—			39,144
Refund advance fee income	(927)		—			(927)		37,685		—			37,685
Card and deposit fees	39,708		—			39,708		119,513		—			119,513
Rental income	13,980		—			13,980		39,628		—			39,628
Gain on sale of trademarks	—		—			—		10,000		—			10,000
Gain (loss) on sale of other	821		—			821		657		—			657
Other income	5,889		—			5,889		13,921		—			13,921
Total noninterest income	67,733		—			67,733		260,548		—			260,548

Noninterest expense:
Compensation and benefits	47,402		—			47,402		137,966		—			137,966
Refund transfer product expense	1,727		—			1,727		9,695		—			9,695
Refund advance expense	239		—			239		1,869		—			1,869
Card processing	26,342		—			26,342		75,949		—			75,949
Occupancy and equipment expense	8,595		—			8,595		25,417		—			25,417
Operating lease equipment depreciation	10,517		—			10,517		34,864		—			34,864
Legal and consulting	5,089		—			5,089		19,469		—			19,469
Intangible amortization	1,168		—			1,168		3,861		—			3,861
Impairment expense	2,749		(2,749)		a	—		3,273		—			3,273
Other expense	10,750		(763)		a	9,987		34,410		(4,623)		a	29,787
Total noninterest expense	114,578		(3,512)			111,066		346,773		(4,623)			342,150

Income before income tax expense	48,847		(11,882)			36,965		148,390		(14,309)			134,081

Income tax expense	3,243		(2,866)		a, b	377		18,996		(4,588)		a, b	14,408

Net income before noncontrolling interest	45,604		(9,016)			36,588		129,394		(9,721)			119,673
Net income attributable to noncontrolling interest	508		—			508		1,685		—			1,685
Net income attributable to parent	$	45,096	$	(9,016)		$	36,080	$	127,709	$	(9,721)		$	117,988

Earnings per common share:
Basic	$	1.69				$	1.35	$	4.63				$	4.28
Diluted	$	1.68				$	1.34	$	4.62				$	4.27


	Three Months Ended September 30, 2023
(Dollars in thousands, except per share data)	As Reported *		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	90,085	$	9,224	a, b	$	99,309
Mortgage-backed securities	10,225		—			10,225
Other investments	9,332		—			9,332
	109,642		9,224			118,866
Interest expense:
Deposits	1,954		—			1,954
FHLB advances and other borrowings	2,754		—			2,754
	4,708		—			4,708

Net interest income	104,934		9,224			114,158

Provision for credit loss	9,042		18,965		a	28,007

Net interest income after provision for credit loss	95,892		(9,741)			86,151

Noninterest income:
Refund transfer product fees	308		—			308
Refund advance fee income	(252)		—			(252)
Card and deposit fees	31,233		—			31,233
Rental income	14,562		—			14,562
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	2,006		—			2,006
Other income	8,194		—			8,194
Total noninterest income	56,051		—			56,051

Noninterest expense:
Compensation and benefits	46,352		—			46,352
Refund transfer product expense	28		—			28
Refund advance expense	(6)		—			(6)
Card processing	29,549		—			29,549
Occupancy and equipment expense	9,274		—			9,274
Operating lease equipment depreciation	10,846		—			10,846
Legal and consulting	7,633		—			7,633
Intangible amortization	1,110		—			1,110
Impairment expense	—		—			—
Other expense	13,416		3,037		a	16,453
Total noninterest expense	118,202		3,037			121,239

Income before income tax expense	33,741		(12,778)			20,963

Income tax expense	(2,672)		(2,149)		a, b	(4,821)

Net income before noncontrolling interest	36,413		(10,629)			25,784
Net income attributable to noncontrolling interest	507		—			507
Net income attributable to parent	$	35,906	$	(10,629)		$	25,277

Earnings per common share:
Basic	$	1.37				$	0.96
Diluted	$	1.36				$	0.96


	Three Months Ended December 31, 2021
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	65,035	$	3,313	a, b	$	68,348
Mortgage-backed securities	3,864		—			3,864
Other investments	3,992		—			3,992
	72,891		3,313			76,204
Interest expense:
Deposits	141		—			141
FHLB advances and other borrowings	1,137		—			1,137
	1,278		—			1,278

Net interest income	71,613		3,313			74,926

Provision for credit loss	186		143		a	329

Net interest income after provision for credit loss	71,427		3,170			74,597

Noninterest income:
Refund transfer product fees	579		—			579
Refund advance fee income	1,233		—			1,233
Card and deposit fees	25,369		—			25,369
Rental income	11,077		—			11,077
Gain on sale of trademarks	50,000		—			50,000
Gain (loss) on sale of other	(3,328)		—			(3,328)
Other income	1,661		—			1,661
Total noninterest income	86,591		—			86,591

Noninterest expense:
Compensation and benefits	38,225		—			38,225
Refund transfer product expense	138		—			138
Refund advance expense	183		—			183
Card processing	7,172		—			7,172
Occupancy and equipment expense	8,349		—			8,349
Operating lease equipment depreciation	8,449		—			8,449
Legal and consulting	6,208		—			6,208
Intangible amortization	1,488		—			1,488
Impairment expense	—		—			—
Other expense	12,224		2,928		a	15,152
Total noninterest expense	82,436		2,928			85,364

Income before income tax expense	75,582		242			75,824

Income tax expense	14,276		(146)		a, b	14,130

Net income before noncontrolling interest	61,306		388			61,694
Net income attributable to noncontrolling interest	(18)		—			(18)
Net income attributable to parent	$	61,324	$	388		$	61,712

Earnings per common share:
Basic	$	2.00				$	2.01
Diluted	$	2.00				$	2.01


	Three Months Ended March 31, 2022							Six Months Ended March 31, 2022
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	75,540	$	4,702	a, b	$	80,242	$	140,575	$	8,015	a, b	$	148,590
Mortgage-backed securities	5,446		—			5,446		9,310		—			9,310
Other investments	4,191		—			4,191		8,183		—			8,183
	85,177		4,702			89,879		158,068		8,015			166,083
Interest expense:
Deposits	165		—			165		306		—			306
FHLB advances and other borrowings	1,212		—			1,212		2,349		—			2,349
	1,377		—			1,377		2,655		—			2,655

Net interest income	83,800		4,702			88,502		155,413		8,015			163,428

Provision for credit loss	32,302		8,296		a	40,598		32,488		8,439		a	40,927

Net interest income after provision for credit loss	51,498		(3,594)			47,904		122,925		(424)			122,501

Noninterest income:
Refund transfer product fees	27,805		—			27,805		28,384		—			28,384
Refund advance fee income	39,299		—			39,299		40,532		—			40,532
Card and deposit fees	26,520		—			26,520		51,889		—			51,889
Rental income	11,375		—			11,375		22,452		—			22,452
Gain on sale of trademarks	—		—			—		50,000		—			50,000
Gain (loss) on sale of other	886		—			886		(2,442)		—			(2,442)
Other income	3,881		—			3,881		5,542		—			5,542
Total noninterest income	109,766		—			109,766		196,357		—			196,357

Noninterest expense:
Compensation and benefits	45,047		—			45,047		83,272		—			83,272
Refund transfer product expense	6,260		—			6,260		6,398		—			6,398
Refund advance expense	2,002		—			2,002		2,185		—			2,185
Card processing	7,457		—			7,457		14,629		—			14,629
Occupancy and equipment expense	8,500		—			8,500		16,849		—			16,849
Operating lease equipment depreciation	8,737		—			8,737		17,185		—			17,185
Legal and consulting	9,347		—			9,347		15,555		—			15,555
Intangible amortization	2,169		—			2,169		3,657		—			3,657
Impairment expense	—		—			—		—		—			—
Other expense	13,641		602		a	14,243		25,866		3,530		a	29,396
Total noninterest expense	103,160		602			103,762		185,596		3,530			189,126

Income before income tax expense	58,104		(4,196)			53,908		133,686		(3,954)			129,732

Income tax expense	8,002		(819)		a, b	7,183		22,278		(965)		a, b	21,313

Net income before noncontrolling interest	50,102		(3,377)			46,725		111,408		(2,989)			108,419
Net income attributable to noncontrolling interest	851		—			851		833		—			833
Net income attributable to parent	$	49,251	$	(3,377)		$	45,874	$	110,575	$	(2,989)		$	107,586

Earnings per common share:
Basic	$	1.66				$	1.54	$	3.66				$	3.56
Diluted	$	1.66				$	1.54	$	3.66				$	3.56


	Three Months Ended June 30, 2022							Nine Months Ended June 30, 2022
(Dollars in thousands, except per share data)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated		As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	62,541	$	4,719	a, b	$	67,260	$	203,115	$	12,734	a, b	$	215,849
Mortgage-backed securities	7,381		—			7,381		16,690		—			16,690
Other investments	3,984		—			3,984		12,169		—			12,169
	73,906		4,719			78,625		231,974		12,734			244,708
Interest expense:
Deposits	94		—			94		400		—			400
FHLB advances and other borrowings	1,661		—			1,661		4,010		—			4,010
	1,755		—			1,755		4,410		—			4,410

Net interest income	72,151		4,719			76,870		227,564		12,734			240,298

Provision for credit loss	(1,302)		9,165		a	7,863		31,186		17,604		a	48,790

Net interest income after provision for credit loss	73,453		(4,446)			69,007		196,378		(4,870)			191,508

Noninterest income:
Refund transfer product fees	10,289		—			10,289		38,674		—			38,674
Refund advance fee income	(20)		—			(20)		40,513		—			40,513
Card and deposit fees	24,935		—			24,935		76,825		—			76,825
Rental income	12,082		—			12,082		34,534		—			34,534
Gain on sale of trademarks	—		—			—		50,000		—			50,000
Gain (loss) on sale of other	1,437		—			1,437		(1,006)		—			(1,006)
Other income	5,271		—			5,271		10,811		—			10,811
Total noninterest income	53,994		—			53,994		250,351		—			250,351

Noninterest expense:
Compensation and benefits	45,091		—			45,091		128,364		—			128,364
Refund transfer product expense	2,457		—			2,457		8,855		—			8,855
Refund advance expense	(29)		—			(29)		2,156		—			2,156
Card processing	8,438		—			8,438		23,067		—			23,067
Occupancy and equipment expense	8,996		—			8,996		25,845		—			25,845
Operating lease equipment depreciation	9,145		—			9,145		26,331		—			26,331
Legal and consulting	11,724		—			11,724		27,279		—			27,279
Intangible amortization	1,532		—			1,532		5,188		—			5,188
Impairment expense	670		—			670		670		—			670
Other expense	8,626		(4,103)		a	4,523		34,491		(573)		a	33,918
Total noninterest expense	96,650		(4,103)			92,547		282,246		(573)			281,673

Income before income tax expense	30,797		(343)			30,454		164,483		(4,297)			160,186

Income tax expense	6,958		(216)		a, b	6,742		29,236		(1,181)		a, b	28,055

Net income before noncontrolling interest	23,839		(127)			23,712		135,247		(3,116)			132,131
Net income attributable to noncontrolling interest	1,448		—			1,448		2,281		—			2,281
Net income attributable to parent	$	22,391	$	(127)		$	22,264	132,966		(3,116)			129,850

Earnings per common share:
Basic	$	0.76				$	0.76	$	4.44				$	4.34
Diluted	$	0.76				$	0.76	$	4.44				$	4.34


	Three Months Ended September 30, 2022
(Dollars in thousands, except per share data)	As Reported*		Restatement Adjustment		Restatement Reference	As Restated
Interest and dividend income:
Loans and leases, including fees	$	64,962	$	4,508	a, b	$	69,470
Mortgage-backed securities	10,155		—			10,155
Other investments	5,105		—			5,105
	80,222		4,508			84,730
Interest expense:
Deposits	100		—			100
FHLB advances and other borrowings	362		—			362
	462		—			462

Net interest income	79,760		4,508			84,268

Provision for credit loss	(2,648)		10,650		a	8,002

Net interest income after provision for credit loss	82,408		(6,142)			76,266

Noninterest income:
Refund transfer product fees	1,136		—			1,136
Refund advance fee income	45		—			45
Card and deposit fees	28,909		—			28,909
Rental income	12,024		—			12,024
Gain on sale of trademarks	—		—			—
Gain (loss) on sale of other	(5,202)		—			(5,202)
Other income	6,544		—			6,544
Total noninterest income	43,456		—			43,456

Noninterest expense:
Compensation and benefits	42,763		—			42,763
Refund transfer product expense	53		—			53
Refund advance expense	1		—			1
Card processing	15,718		—			15,718
Occupancy and equipment expense	9,064		—			9,064
Operating lease equipment depreciation	9,305		—			9,305
Legal and consulting	13,355		—			13,355
Intangible amortization	1,396		—			1,396
Impairment expense	—		—			—
Other expense	11,374		(3,424)		a	7,950
Total noninterest expense	103,029		(3,424)			99,605

Income before income tax expense	22,835		(2,718)			20,117

Income tax expense	(1,272)		(582)		a, b	(1,854)

Net income before noncontrolling interest	24,107		(2,136)			21,971
Net income attributable to noncontrolling interest	687		—			687
Net income attributable to parent	$	23,420	$	(2,136)		$	21,284

Earnings per common share:
Basic	$	0.81				$	0.73
Diluted	$	0.81				$	0.73


	Three Months Ended December 31, 2023
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	27,914	$	7,242	a, b	$	35,156
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	14,689		—			14,689
Provision for credit loss	9,890		(2,132)		a	7,758
Provision for deferred taxes	1,162		2,373		b	3,535
Originations of loans held for sale	(631,905)		—			(631,905)
Proceeds from sales of loans held for sale	626,336		—			626,336
Net change in loans held for sale	13,829		—			13,829
Net realized (gain) loss on loans held for sale	31		—			31
Net realized loss on securities available for sale	—		—			—
Net realized (gain) on divestitures	—		—			—
Net realized (gain) on other	(2,871)		—			(2,871)
Net change in accrued interest receivable	(3,798)		—			(3,798)
Net change in other assets	(14,344)		(368)			(14,712)
Net change in accrued expenses and other liabilities	(19,723)		(26)		b	(19,749)
Stock compensation	1,234		—			1,234
Net cash provided by operating activities	22,444		7,089			29,533

Cash flows from investing activities:
Purchases of securities available for sale	—		—			—
Proceeds from sales of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	41,936		—			41,936
Proceeds from maturities of and principal collected on securities held to maturity	1,093		—			1,093
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(91,130)		—			(91,130)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	95,647		—			95,647
Purchases of loans and leases	(89,390)		—			(89,390)
Net change in loans and leases	98,895		(7,089)		a, b	91,806
Purchases of premises, furniture, and equipment	(1,885)		—			(1,885)
Purchases of rental equipment	(106,160)		—			(106,160)
Proceeds from sales of rental equipment	3,373		—			3,373
Net change in rental equipment	(79)		—			(79)
Proceeds from divestitures, net of transaction costs	—		—			—
Proceeds from sale of other assets	4,077		—			4,077
Net cash provided (used in) investing activities	(43,623)		(7,089)			(50,712)

Cash flows from financing activities:
Net change in deposits	346,873		—			346,873
Net change in short-term borrowings	(13,000)		—			(13,000)
Principal payments on other liabilities	(284)		—			(284)
Dividends paid on common stock	(1,299)		—			(1,299)
Issuance of common stock due to restricted stock	1		—			1


	Six Months Ended March 31, 2024
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	93,431	$	11,892	a, b	$	105,323
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	29,457		—			29,457
Provision for credit loss	35,942		1,560		a	37,502
Provision for deferred taxes	4,059		3,999		b	8,058
Originations of loans held for sale	(933,786)		—			(933,786)
Proceeds from sales of loans held for sale	968,998		—			968,998
Net change in loans held for sale	17,924		—			17,924
Net realized (gain) loss on loans held for sale	(1,370)		—			(1,370)
Net realized (gain) on trademarks	—		—			—
Net realized (gain) on other	(3,165)		—			(3,165)
Impairment on rental equipment	2,013		—			2,013
Net change in accrued interest receivable	(7,012)		—			(7,012)
Net change in other assets	(13,724)		(283)		b	(14,007)
Net change in accrued expenses and other liabilities	16,729		(58)		b	16,671
Stock compensation	5,904		—			5,904
Net cash provided by operating activities	215,400		17,110			232,510

Cash flows from investing activities:
Proceeds from maturities of and principal collected on securities available for sale	89,476		—			89,476
Proceeds from maturities of and principal collected on securities held to maturity	1,811		—			1,811
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(183,010)		—			(183,010)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	185,377		—			185,377
Purchases of loans and leases	(163,091)		—			(163,091)
Net change in loans and leases	255,909		(17,110)		a, b	238,799
Purchases of premises, furniture, and equipment	(3,592)		—			(3,592)
Purchases of rental equipment	(173,005)		—			(173,005)
Proceeds from sales of rental equipment	4,951		—			4,951
Net change in rental equipment	188		—			188
Proceeds from sales of foreclosed real estate and repossessed assets	—		—			—
Proceeds from sale of trademarks	—		—			—
Proceeds from sale of other assets	4,091		—			4,091
Net cash provided (used in) investing activities	19,105		(17,110)			1,995

Cash flows from financing activities:
Net change in deposits	(220,838)		—			(220,838)
Net change in short-term borrowings	18,000		—			18,000
Principal payments on other liabilities	(550)		—			(550)
Proceeds from other liabilities	—		—			—
Payment of debt issuance costs	—		—			—
Dividends paid on common stock	(2,566)		—			(2,566)


	Nine Months Ended June 30, 2024
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	135,478	$	14,926	a, b	$	150,404
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	43,832		—			43,832
Provision (reversal of) for credit loss	41,823		7,606		a	49,429
Provision (reversal of) for deferred taxes	7,762		4,958		b	12,720
Originations of loans held for sale	(1,426,973)		—			(1,426,973)
Proceeds from sales of loans held for sale	1,468,162		—			1,468,162
Net change in loans held for sale	18,062		—			18,062
Net realized (gain) loss on loans held for sale	(3,091)		—			(3,091)
Net realized (gain) on trademarks	—		—			—
Net realized (gain) on other	(6,119)		—			(6,119)
Impairment on rental equipment	2,013		—			2,013
Net change in accrued interest receivable	(8,473)		—			(8,473)
Net change in other assets	(13,705)		(284)		b	(13,989)
Net change in accrued expenses and other liabilities	51,978		(36)		b	51,942
Stock compensation	7,770		—			7,770
Net cash provided by operating activities	318,519		27,170			345,689

Cash flows from investing activities:
Purchases of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	141,801		—			141,801
Proceeds from maturities of and principal collected on securities held to maturity	2,430		—			2,430
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(276,025)		—			(276,025)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	279,787		—			279,787
Purchases of loans and leases	(229,912)		—			(229,912)
Net change in loans and leases	147,134		(27,170)		a, b	119,964
Purchases of premises, furniture, and equipment	(5,784)		—			(5,784)
Purchases of rental equipment	(221,681)		—			(221,681)
Proceeds from sales of rental equipment	7,302		—			7,302
Net change in rental equipment	408		—			408
Proceeds from sales of foreclosed real estate and repossessed assets	—		—			—
Proceeds from sale of trademarks	—		—			—
Proceeds from sale of other assets	6,466		—			6,466
Net cash provided (used in) investing activities	(148,074)		(27,170)			(175,244)

Cash flows from financing activities:
Net change in deposits	(157,666)		—			(157,666)
Net change in short-term borrowings	(13,000)		—			(13,000)
Principal payments on other liabilities	(621)		—			(621)
Payment of debt issuance costs	—		—			—
Dividends paid on common stock	(3,824)		—			(3,824)


	Three Months Ended December 31, 2022
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	28,422	$	(52)	a, b	$	28,370
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	14,566		—			14,566
Provision for credit loss	9,776		6,982		a	16,758
Provision for deferred taxes	2,255		(129)		b	2,126
Originations of loans held for sale	(398,798)		—			(398,798)
Proceeds from sales of loans held for sale	402,870		—			402,870
Net change in loans held for sale	(84)		—			(84)
Net realized (gain) on trademarks	(10,000)		—			(10,000)
Net realized (gain) on other	(502)		—			(502)
Impairment on rental equipment	24		—			24
Net change in accrued interest receivable	(2,191)		—			(2,191)
Net change in other assets	16,986		(291)		b	16,695
Net change in accrued expenses and other liabilities	(24,222)		13		b	(24,209)
Stock compensation	3,271		—			3,271
Net cash provided by operating activities	42,373		6,523			48,896

Cash flows from investing activities:
Proceeds from maturities of and principal collected on securities available for sale	49,069		—			49,069
Proceeds from maturities of and principal collected on securities held to maturity	1,058		—			1,058
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(57,760)		—			(57,760)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	57,760		—			57,760
Purchases of loans and leases	(67,649)		—			(67,649)
Net change in loans and leases	217,812		(6,523)		a, b	211,289
Purchases of premises, furniture, and equipment	(1,989)		—			(1,989)
Purchases of rental equipment	(164,245)		—			(164,245)
Proceeds from sales of rental equipment	1,495		—			1,495
Net change in rental equipment	(109)		—			(109)
Proceeds from sales of foreclosed real estate and repossessed assets	1		—			1
Proceeds from sale of trademarks	10,000		—			10,000
Proceeds from sale of other assets	—		—			—
Net cash (used in) provided by investing activities	45,443		(6,523)			38,920

Cash flows from financing activities:
Net change in deposits	(76,905)		—			(76,905)
Net change in short-term borrowings	—		—			—
Principal payments on other liabilities	(573)		—			(573)
Payment of debt issuance costs	(504)		—			(504)
Dividends paid on common stock	(1,402)		—			(1,402)
Issuance of common stock due to restricted stock	1		—			1
Repurchases of common stock	(26,932)		—			(26,932)


	Six Months Ended March 31, 2023
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	83,790	$	(704)	a, b	$	83,086
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	34,390		—			34,390
Provision for credit loss	46,539		12,179		a	58,718
Provision for deferred taxes	2,545		(659)		b	1,886
Originations of loans held for sale	(608,628)		—			(608,628)
Proceeds from sales of loans held for sale	604,363		—			604,363
Net change in loans held for sale	652		—			652
Net realized (gain) loss on loans held for sale	(110)		—			(110)
Net realized (gain) on trademarks	(10,000)		—			(10,000)
Net realized (gain) loss on other	272		—			272
Impairment on rental equipment	24		2,750		b	2,774
Net change in accrued interest receivable	(4,455)		—			(4,455)
Net change in other assets	14,050		(1,126)		b	12,924
Net change in accrued expenses and other liabilities	14,568		62		b	14,630
Stock compensation	5,829		—			5,829
Net cash provided by operating activities	183,829		12,502			196,331

Cash flows from investing activities:
Purchases of securities available for sale	—		—			—
Proceeds from sales of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	89,162		—			89,162
Proceeds from maturities of and principal collected on securities held to maturity	2,822		—			2,822
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(120,160)		—			(120,160)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	119,586		—			119,586
Purchases of loans and leases	(187,834)		—			(187,834)
Net change in loans and leases	191,195		(12,502)		a, b	178,693
Purchases of premises, furniture, and equipment	(3,428)		—			(3,428)
Purchases of rental equipment	(238,999)		—			(238,999)
Proceeds from sales of rental equipment	6,736		—			6,736
Net change in rental equipment	(153)		—			(153)
Proceeds from sales of foreclosed real estate and repossessed assets	1		—			1
Proceeds from sale of trademarks	10,000		—			10,000
Proceeds from sale of other assets	—		—			—
Net cash provided (used in) investing activities	(131,072)		(12,502)			(143,574)

Cash flows from financing activities:
Net change in deposits	36,659		—			36,659
Net change in short-term borrowings	43,000		—			43,000
Proceeds from other liabilities	—		—			—
Principal payments on other liabilities	(1,026)		—			(1,026)


Payment of debt issuance costs	(511)		—		(511)
Dividends paid on common stock	(2,788)		—		(2,788)
Issuance of common stock due to restricted stock	1		—		1
Repurchases of common stock	(82,281)		—		(82,281)
Investment by (distributions to) noncontrolling interest	(1,698)		—		(1,698)
Net cash provided by (used in) financing activities	(8,644)		—		(8,644)

Effect of exchange rate changes on cash	447		—		447

Net change in cash and cash equivalents	44,560		—		44,560

Cash and cash equivalents at beginning of fiscal year	388,038		—		388,038
Cash and cash equivalents at end of fiscal period	$	432,598	$	—	$	432,598


	Nine Months Ended June 30, 2023
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	129,394	$	(9,721)	a, b	$	119,673
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	49,506		—			49,506
Provision for credit loss	48,312		32,923		a	81,235
Provision for deferred taxes	4,895		(3,718)		b	1,177
Originations of loans held for sale	(941,502)		—			(941,502)
Proceeds from sales of loans held for sale	870,132		—			870,132
Net change in loans held for sale	5,456		—			5,456
Net realized (gain) loss on loans held for sale	(235)		—			(235)
Net realized (gain) on trademarks	(10,000)		—			(10,000)
Net realized (gain) on sale of others	(91)		—			(91)
Impairment on rental equipment	24		—			24
Net change in accrued interest receivable	(4,353)		—			(4,353)
Net change in other assets	22,193		(978)		b	21,215
Net change in accrued expenses and other liabilities	6,519		108		b	6,627
Stock compensation	8,399		—			8,399
Net cash provided by operating activities	188,649		18,614			207,263

Cash flows from investing activities:
Purchases of securities available for sale	(150,751)		—			(150,751)
Proceeds from sales of securities available for sale	—		—			—
Proceeds from maturities of and principal collected on securities available for sale	127,071		—			127,071
Proceeds from maturities of and principal collected on securities held to maturity	3,758		—			3,758
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(206,104)		—			(206,104)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	204,026		—			204,026
Purchases of loans and leases	(197,549)		—			(197,549)
Net change in loans and leases	(42,484)		(18,614)		a, b	(61,098)
Purchases of premises, furniture, and equipment	(4,973)		—			(4,973)
Purchases of rental equipment	(373,063)		—			(373,063)
Proceeds from sales of rental equipment	9,373		—			9,373
Net change in rental equipment	(279)		—			(279)
Proceeds from sales of foreclosed real estate and repossessed assets	1		—			1
Proceeds from sale of trademarks	10,000		—			10,000
Proceeds from sale of other assets	—		—			—
Net cash provided (used in) investing activities	(620,974)		(18,614)			(639,588)

Cash flows from financing activities:
Net change in deposits	440,939		—			440,939
Net change in short-term borrowings	230,000		—			230,000
Principal payments on other liabilities	(1,416)		—			(1,416)
Payment of debt issuance costs	(511)		—			(511)


Dividends paid on common stock	(4,115)		—		(4,115)
Issuance of common stock due to restricted stock	1		—		1
Repurchases of common stock	(103,996)		—		(103,996)
Investment by (distributions to) noncontrolling interest	(2,286)		—		(2,286)
Net cash provided by (used in) financing activities	558,616		—		558,616

Effect of exchange rate changes on cash	942		—		942

Net change in cash and cash equivalents	127,233		—		127,233

Cash and cash equivalents at beginning of fiscal year	388,038		—		388,038
Cash and cash equivalents at end of fiscal period	$	515,271	$	—	$	515,271


	Three Months Ended December 31, 2021
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment	Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	61,306	388	a, b	$	61,694
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	15,322		—		15,322
Provision for credit losses	186		143	a	329
Provision for deferred taxes	8,015		72	b	8,087
Originations of loans held for sale	(385,558)		—		(385,558)
Proceeds from sales of loans held for sale	562,689		—		562,689
Net change in loans held for sale	8,805		—		8,805
Net realized (gain) on securities held to maturity, net	(137)		—		(137)
Net realized (gain) loss on loans held for sale	4,365		—		4,365
Net realized loss on premise, furniture, and equipment	(23)		—		(23)
Net realized (gain) loss on lease receivables and equipment	(924)		—		(924)
Net realized (gain) on trademarks	(50,000)		—		(50,000)
Impairment on rental equipment	—		—		—
Net change in accrued interest receivable	(987)		—		(987)
Net change in other assets	(24,059)		(213)	b	(24,272)
Net change in accrued expenses and other liabilities	(45,303)		(5)	b	(45,308)
Stock compensation	3,430		—		3,430
Net cash provided by operating activities	157,127		385		157,512

Cash flows from investing activities:
Purchases of securities available for sale	(20,894)		—		(20,894)
Proceeds from maturities of and principal collected on securities available for sale	91,297		—		91,297
Proceeds from sales of securities held to maturity	200		—		200
Proceeds from maturities of and principal collected on securities held to maturity	5,409		—		5,409
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(800)		—		(800)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	800		—		800
Purchases of loans and leases	(57,713)		—		(57,713)
Proceeds from sales of loans and leases	30,235		—		30,235
Net change in loans and leases	(145,311)		(385)	a, b	(145,696)
Purchases of premises, furniture, and equipment	(1,949)		—		(1,949)
Proceeds from sales of premises, furniture, and equipment	35		—		35
Purchases of rental equipment	(103,643)		—		(103,643)
Proceeds from sales of rental equipment	4,999		—		4,999
Net change in rental equipment	(1,841)		—		(1,841)
Proceeds from sales of foreclosed real estate and repossessed assets	1,659		—		1,659
Proceeds from sale of trademarks	50,000		—		50,000
Net cash provided by (used in) investing activities	(147,517)		(385)		(147,902)

Cash flows from financing activities:
Net change in deposits	1,010,598		—		1,010,598


Principal payments on capital lease obligations	(7)		—		(7)
Principal payments on other liabilities	(598)		—		(598)
Payment of debt issuance costs	—		—		—
Dividends paid on common stock	(1,521)		—		(1,521)
Issuance of common stock due to restricted stock	—		—		—
Issuance of common stock due to ESOP	2,886		—		2,886
Repurchases of common stock	(104,458)		—		(104,458)
Distributions to noncontrolling interest	(495)		—		(495)
Net cash provided by (used in) financing activities	906,405		—		906,405

Effect of exchange rate changes on cash	66		—		66

Net change in cash and cash equivalents	916,081		—		916,081

Cash and cash equivalents at beginning of fiscal year	314,019		—		314,019
Cash and cash equivalents at end of fiscal period	$	1,230,100	$	—	$1,230,100


	Six Months Ended March 31, 2022
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	111,408	$	(2,989)	a, b	$108,419
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	30,753		—			30,753
Provision for credit loss	32,488		8,439		a	40,927
Provision for deferred taxes	14,091		(994)		b	13,097
Originations of loans held for sale	(555,397)		—			(555,397)
Proceeds from sales of loans held for sale	723,942		—			723,942
Net change in loans held for sale	8,834		—			8,834
Net realized (gain) loss on loans held for sale	4,065		—			4,065
Net realized loss on premise, furniture, and equipment	43		—			43
Net realized (gain) loss on leases receivable and equipment	(1,063)		—			(1,063)
Net realized (gain) on trademarks	(50,000)		—			(50,000)
Net realized (gain) on securities held to maturity, net	(397)		—			(397)
Impairment on rental equipment	—		—			—
Net change in accrued interest receivable	(2,862)		—			(2,862)
Net change in other assets	(21,680)		27		b	(21,653)
Net change in accrued expenses and other liabilities	(8,400)		—			(8,400)
Stock compensation	5,524		—			5,524
Net cash provided by operating activities	291,349		4,483			295,832

Cash flows from investing activities:
Purchases of securities available for sale	(470,067)		—			(470,067)
Proceeds from maturities of and principal collected on securities available for sale	184,107		—			184,107
Proceeds from maturities of and principal collected on securities held to maturity	8,937		—			8,937
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(103,573)		—			(103,573)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	103,160		—			103,160
Purchases of loans and leases	(88,913)		—			(88,913)
Proceeds from sales of loans and leases	45,784		—			45,784
Net change in loans and leases	(69,966)		(4,483)		a, b	(74,449)
Purchases of premises, furniture, and equipment	(3,718)		—			(3,718)
Proceeds from sales of premises, furniture, and equipment	35		—			35
Purchases of rental equipment	(196,043)		—			(196,043)
Proceeds from sales of rental equipment	6,811		—			6,811
Net change in rental equipment	(1,567)		—			(1,567)
Proceeds from sales of foreclosed real estate and repossessed assets	1,715		—			1,715
Proceeds from sale of trademarks	50,000		—			50,000
Proceeds from sale of other assets	460		—			460
Net cash (used in) investing activities	(532,838)		(4,483)			(537,321)

Cash flows from financing activities:


Net change in deposits	314,915		—		314,915
Net change in short-term borrowings	—		—		—
Principal payments on capital lease obligations	(74)		—		(74)
Principal payments on other liabilities	(1,463)		—		(1,463)
Proceeds from other liabilities	—		—		—
Payment of debt issuance costs	—		—		—
Dividends paid on common stock	(3,004)		—		(3,004)
Issuance of common stock due to restricted stock			—		—
Issuance of common stock due to ESOP	2,886		—		2,886
Repurchases of common stock	(146,653)		—		(146,653)
Distributions to noncontrolling interest	(1,666)		—		(1,666)
Net cash provided by (used in) financing activities	164,941		—		164,941

Effect of exchange rate changes on cash	209		—		209

Net change in cash and cash equivalents	(76,339)		—		(76,339)

Cash and cash equivalents at beginning of fiscal year	314,019		—		314,019
Cash and cash equivalents at end of fiscal period	$	237,680	$	—	$237,680


	Nine Months Ended June 30, 2022
(Dollars in thousands)	As Previously Reported on Form 10-Q		Restatement Adjustment		Restatement Reference	As Restated
Cash flows from operating activities:
Net income before noncontrolling interest	$	135,247	$	(3,116)	a, b	$	132,131
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	47,193		—			47,193
Provision for credit losses	31,186		17,604		a	48,790
Provision for deferred taxes	18,517		(1,100)		b	17,417
Originations of loans held for sale	(769,672)		—			(769,672)
Proceeds from sales of loans held for sale	898,442		—			898,442
Net change in loans held for sale	12,568		—			12,568
Net realized (gain) on securities available for sale	(161)		—			(161)
Net realized (gain) loss on loans held for sale	3,933		—			3,933
Net realized loss on premise, furniture, and equipment	45		—			45
Net realized (gain) on lease receivables and equipment	(2,180)		—			(2,180)
Net realized (gain) on trademarks	(50,000)		—			(50,000)
Net realized (gain) on other assets	(434)		—			(434)
Impairment on rental equipment	—		—			—
Impairment of intangibles	670		—			670
Net change in accrued interest receivable	(564)		—			(564)
Net change in other assets	(8,959)		(99)		b	(9,058)
Net change in accrued expenses and other liabilities	(36,577)		19		b	(36,558)
Stock compensation	7,765		—			7,765
Net cash provided by operating activities	287,019		13,308			300,327

Cash flows from investing activities:
Purchases of securities available for sale	(689,515)		—			(689,515)
Proceeds from sales of securities available for sale	244,305		—			244,305
Proceeds from maturities of and principal collected on securities available for sale	264,808		—			264,808
Proceeds from maturities of and principal collected on securities held to maturity	12,189		—			12,189
Purchases of Federal Reserve Bank and Federal Home Loan Bank stock	(134,293)		—			(134,293)
Redemption of Federal Reserve Bank and Federal Home Loan Bank stock	133,880		—			133,880
Purchases of loans and leases	(108,570)		—			(108,570)
Proceeds from sales of loans and leases	45,784		—			45,784
Net change in loans and leases	35,462		(13,307)		a, b	22,155
Purchases of premises, furniture, and equipment	(5,860)		—			(5,860)
Proceeds from sales of premises, furniture, and equipment	35		—			35
Purchases of rental equipment	(270,262)		—			(270,262)
Proceeds from sales of rental equipment	8,236		—			8,236
Net change in rental equipment	(1,879)		—			(1,879)
Proceeds from sales of foreclosed real estate and repossessed assets	1,814		—			1,814
Proceeds from sale of trademarks	50,000		—			50,000
Proceeds from sale of other assets	2,925		—			2,925
Net cash (used in) investing activities	(410,941)		(13,307)			(424,248)



Cash flows from financing activities:
Net change in deposits	195,828		—			195,828
Net change in short-term borrowings	—		—			—
Redemption of long-term borrowings	(75,000)		—			(75,000)
Principal payments on capital lease obligations	(75)		—			(75)
Principal payments on other liabilities	(2,163)		—			(2,163)
Proceeds from other liabilities	—		—			—
Payment of debt issuance costs	—		—			—
Dividends paid on common stock	(4,469)		—			(4,469)
Issuance of common stock due to restricted stock	1		(1)		b	—
Issuance of common stock due to ESOP	2,886		—			2,886
Repurchases of common stock	(146,763)		—			(146,763)
Distributions to noncontrolling interest	(2,771)		—			(2,771)
Net cash provided by (used in) financing activities	(32,526)		(1)			(32,527)

Effect of exchange rate changes on cash	(311)		—			(311)

Net change in cash and cash equivalents	(156,759)		—			(156,759)

Cash and cash equivalents at beginning of fiscal year	314,019		—			314,019
Cash and cash equivalents at end of fiscal period	$	157,260	$	—		$	157,260