XML 57 R39.htm IDEA: XBRL DOCUMENT v3.25.3
EARNINGS PER COMMON SHARE ("EPS") (Tables)
 12 Months Ended
Sep. 30, 2025
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.

Fiscal Year Ended September 30,
(Dollars in thousands, except per share data)202520242023
Basic income per common share:
Net income attributable to Pathward Financial, Inc.$185,872 $183,219 $143,266 
Dividends and undistributed earnings allocated to participating securities(691)(1,678)(2,148)
Basic net earnings available to common stockholders185,181 181,541 141,118 
Undistributed earnings allocated to nonvested restricted stockholders673 1,631 2,067 
Reallocation of undistributed earnings to nonvested restricted stockholders(670)(1,629)(2,060)
Diluted net earnings available to common stockholders$185,184 $181,543 $141,125 
Total weighted-average basic common shares outstanding23,397,489 25,169,937 26,833,079 
Effect of dilutive securities(1)
PSUs125,140 31,813 92,527 
Total effect of dilutive securities125,140 31,813 92,527 
Total weighted-average diluted common shares outstanding23,522,629 25,201,750 26,925,606 
Net earnings per common share:
Basic earnings per common share$7.91 $7.21 $5.26 
Diluted earnings per common share(2)
$7.87 $7.20 $5.24 
(1) Represents the effect of the assumed vesting of PSUs and restricted stock, as applicable, utilizing the treasury stock method.
(2) Excluded from the computation of diluted earnings per share for the fiscal years ended September 30, 2025, 2024, and 2023, respectively, were 87,324, 232,601, and 408,477 weighted average shares of nonvested restricted stock because their inclusion would be anti-dilutive.