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SEGMENT REPORTING
 12 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING SEGMENT REPORTING
An operating segment is generally defined as a component of a business for which discrete financial information is available and whose results are reviewed by the chief operating decision-maker ("CODM") to appropriately allocate entity resources and evaluate performance. The Company has identified the CODM to be the Chief Executive Officer ("CEO") of Pathward Financial, Inc.

Operating segments are aggregated into reportable segments if certain criteria are met. The Company reports its results of operations through the following three business segments: Consumer, Commercial, and Corporate Services/Other. The Company evaluated the listed operating segments based on their business processes, consumers, and variety of economic characteristics. The Partner Solutions business line is reported in the Consumer segment. The Commercial Finance business line is reported in the Commercial segment. The Corporate Services/Other segment includes certain shared services as well as treasury related functions such as the investment portfolio, warehouse finance, wholesale deposits, and borrowings.

The CODM reviews the performance and aggregates resources based on various factors but primarily through the evaluation of income (loss) before income tax expense. The significant expenses that have been deemed meaningful to the segments and regularly reported to the CODM are summarized below. These expenses are directly attributable to each of the three business segments. Shared services are an area of focus for the Company and as such, the table below includes the significant selling, general, and administrative ("SG&A") allocations of such shared services.
The following tables present segment data for the Company:

Fiscal Year Ended September 30, 2025
(Dollars in thousands)ConsumerCommercialCorporate Services/OtherTotal
Interest and dividend income$317,686 $307,348 $(101,642)$523,392 
Interest expense17,673 121,851 (127,926)11,598 
Net interest income300,013 185,497 26,284 511,794 
Provision for credit loss28,587 28,059 128 56,774 
Net interest income after provision for credit loss271,426 157,438 26,156 455,020 
Noninterest income227,248 90,904 9,948 328,100 
Noninterest expense
Compensation and benefits29,764 48,419 122,312 200,495 
Building and software9,384 9,320 23,390 42,094 
Operating lease equipment depreciation — 45,636 — 45,636 
Rate related card expenses104,081 — — 104,081 
Other card expenses34,321 — 41 34,362 
Tax product expenses12,775 — — 12,775 
Loan expenses1,128 16,104 — 17,232 
Legal and consulting2,404 4,003 30,062 36,469 
SG & A intercompany allocations70,348 29,312 (99,660)— 
Consumer lending program expenses(1)
20,034 — — 20,034 
Other expenses14,256 8,741 23,892 46,889 
Total noninterest expense298,495 161,535 100,037 560,067 
Income (loss) before income tax expense200,179 86,807 (63,933)223,053 
Total assets484,988 4,345,546 2,341,810 7,172,344 
Total goodwill87,145 210,783 — 297,928 
Total deposits5,665,100 122 221,725 5,886,947 
(1) Consumer lending program expenses relate to the excess interest that gets passed to our partners for loans originated and retained by the Company under the various partner programs. Refer to Derivative Instruments in Note 1. Significant Accounting Policies for additional information on these expenses.
Fiscal Year Ended September 30, 2024
(Dollars in thousands)ConsumerCommercialCorporate Services/OtherTotal
Interest and dividend income$297,411 $310,599 $(88,952)$519,058 
Interest expense17,801 116,524 (113,092)21,233 
Net interest income279,610 194,075 24,140 497,825 
Provision for credit loss42,390 15,571 140 58,101 
Net interest income after provision for credit loss237,220 178,504 24,000 439,724 
Noninterest income217,107 71,748 10,732 299,587 
Noninterest expense
Compensation and benefits30,067 60,263 111,142 201,472 
Building and software8,259 11,725 16,603 36,587 
Operating lease equipment depreciation — 41,757 — 41,757 
Rate related card expenses110,757 — — 110,757 
Other card expenses27,140 — 41 27,181 
Tax product expenses11,805 — — 11,805 
Loan expenses1,284 12,130 — 13,414 
Legal and consulting3,130 6,025 15,702 24,857 
SG & A intercompany allocations62,148 30,996 (93,144)— 
Consumer lending program expenses7,437 — — 7,437 
Other expenses15,336 10,244 19,844 45,424 
Total noninterest expense277,363 173,140 70,188 520,691 
Income (loss) before income tax expense176,964 77,112 (35,456)218,620 
Total assets417,843 4,440,662 2,673,512 7,532,017 
Total goodwill87,145 222,360 — 309,505 
Total deposits5,643,228 10,935 220,922 5,875,085 
(1) Consumer lending program expenses relate to the excess interest that gets passed to our partners for loans originated and retained by the Company under the various partner programs. Refer to Derivative Instruments in Note 1. Significant Accounting Policies for additional information on these expenses.
Fiscal Year Ended September 30, 2023
(Dollars in thousands)ConsumerCommercialCorporate Services/OtherTotal
Interest and dividend income$186,716 $263,415 $(28,181)$421,950 
Interest expense11,401 65,960 (66,487)10,874 
Net interest income175,315 197,455 38,306 411,076 
Provision for credit loss90,808 18,384 50 109,242 
Net interest income after provision for credit loss84,507 179,071 38,256 301,834 
Noninterest income233,544 66,051 17,004 316,599 
Noninterest expense
Compensation and benefits24,783 56,397 103,138 184,318 
Building and software7,962 11,545 15,184 34,691 
Operating lease equipment depreciation — 45,710 — 45,710 
Rate related card expenses77,355 — — 77,355 
Other card expenses28,141 — 2 28,143 
Tax product expenses11,586 — — 11,586 
Loan expenses306 11,589 (6)11,889 
Legal and consulting2,297 7,140 17,665 27,102 
SG & A intercompany allocations60,636 30,240 (90,876)— 
Consumer lending program expenses(1,588)— — (1,588)
Other expenses13,353 9,246 21,583 44,182 
Total noninterest expense224,831 171,867 66,690 463,388 
Income (loss) before income tax expense93,220 73,255 (11,430)155,045 
Total assets445,813 4,183,624 2,873,964 7,503,401 
Total goodwill87,145 222,360 — 309,505 
Total deposits6,376,467 5,958 206,757 6,589,182 
(1) Consumer lending program expenses relate to the excess interest that gets passed to our partners for loans originated and retained by the Company under the various partner programs. Refer to Derivative Instruments in Note 1. Significant Accounting Policies for additional information on these expenses.

Expenses included in the Other Expenses line represent insignificant expenses to the various operating segments such as marketing, data processing, meals and travel, communications, office supplies, seminars and training, dues and subscriptions, regulatory expense, bank service charges, fraud and program losses, charitable giving, and intangible amortization that are included in income (loss) before income tax expense.

In addition, interest expense includes intercompany interest paid through allocations to appropriately fund each of the operating segments. Management uses funds transfer pricing methodology to allocate the inter-segment interest appropriately, and as such, has determined the allocation to properly represent the interest rate environment at the Company.