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REVENUE FROM CONTRACTS WITH CUSTOMERS
 9 Months Ended
Jun. 30, 2025
Revenue from Contract with Customer [Abstract]  
REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM CONTRACTS WITH CUSTOMERS
Topic 606 applies to all contracts with customers unless such revenue is specifically addressed under existing guidance. The table below presents the Company’s revenue by operating segment. For additional descriptions of the Company’s operating segments, including additional financial information and the underlying management accounting process, see Note 14. Segment Reporting to the Condensed Consolidated Financial Statements.

(Dollars in thousands)ConsumerCommercialCorporate Services/OtherConsolidated Company
(As Restated)(As Restated)(As Restated)(As Restated)
Three Months Ended June 30,20252024202520242025202420252024
Net interest income(1)
$67,949 $69,328 $51,241 $52,932 $3,123 $490 $122,313 $122,750 
Noninterest income:
Refund transfer product fees9,846 9,111 — — — — 9,846 9,111 
Refund advance and other tax fee income(1)
307 (67)— — — — 307 (67)
Card and deposit fees37,171 33,151 165 250 6 7 37,342 33,408 
Rental income(1)
— — 12,681 13,615 232 164 12,913 13,779 
Secondary market revenue(1)
41 20 7,103 1,701 — — 7,144 1,721 
Gain on sale of other(1)
— — 330 563 64 2,391 394 2,954 
Other income(1)
2,383 2,020 2,023 1,922 1,090 1,023 5,496 4,965 
Total noninterest income49,748 44,235 22,302 18,051 1,392 3,585 73,442 65,871 
Revenue$117,697 $113,563 $73,543 $70,983 $4,515 $4,075 $195,755 $188,621 
Nine Months Ended June 30,
Net interest income(1)
$224,644 $205,530 $136,521 $142,631 $22,677 $22,150 $383,842 $370,311 
Noninterest income:
Refund transfer product fees42,919 38,475 — — — — 42,919 38,475 
Refund advance and other tax fee income(1)
49,416 43,244 — — — — 49,416 43,244 
Card and deposit fees96,582 98,755 599 727 20 20 97,201 99,502 
Rental income(1)
— — 39,180 40,444 642 514 39,822 40,958 
(Loss) on sale of securities(1)
— — — — (22,899)— (22,899)— 
Gain on divestitures(1)
— — — — 15,044 — 15,044 — 
Secondary market revenue(1)
56 5 13,515 3,086 13,329 — 26,900 3,091 
Gain on sale of other(1)
— — 1,487 1,147 520 4,972 2,007 6,119 
Other income(1)
8,403 6,230 6,878 6,395 3,653 3,563 18,934 16,188 
Total noninterest income197,376 186,709 61,659 51,799 10,309 9,069 269,344 247,577 
Revenue$422,020 $392,239 $198,180 $194,430 $32,986 $31,219 $653,186 $617,888 
(1) These revenues are not within the scope of Topic 606. Additional details are included in other footnotes to the accompanying financial statements. The scope of Topic 606 explicitly excludes net interest income as well as many other revenues for financial assets and liabilities, including loans, leases, and securities.

Following is a discussion of key revenues within the scope of Topic 606. The Company provides services to customers that have related performance obligations that must be completed to recognize revenue. Revenues are generally recognized immediately upon the completion of the service or over time as services are performed. Any services performed over time generally require that the Company renders services each period; therefore, the Company measures progress in completing these services based upon the passage of time. Revenue from contracts with customers did not generate significant contract assets and liabilities for the nine months ended June 30, 2025.
Refund Transfer Product Fees. Refund transfer fees are specific to the Partner Solutions business line and reflect product fees offered by the Company through third-party tax preparers and tax preparation software providers where the Company acts as the partnering financial institution. A refund transfer allows a taxpayer to pay tax preparation and filing fees directly from their federal or state government tax refund, with the remainder of the refund being disbursed in accordance with the terms and conditions of the taxpayer agreement, which may include satisfaction of other disbursement obligations before going directly to the taxpayer via check, direct deposit, or prepaid card. Refund transfer fees are recognized by the Company immediately after the taxpayer's refund has been disbursed in accordance with the contract and are based on standalone pricing included within the terms and conditions. Certain expenses to tax preparation software providers are netted with refund transfer fee income as the Company is considered the agent in these contractual relationships. All refund transfer fees are recorded within the Consumer reporting segment.

Card and Deposit Fees. Card fees relate to the Partner Solutions business line and consist of income from prepaid cards and merchant services, including interchange fees from prepaid cards processed through card association networks, merchant services and other card related services. Interchange rates are generally set by card association networks based on transaction volume and other factors. Since interchange fees are generated by cardholder activity, the Company recognizes the income as transactions occur. Fee income for merchant services and other card related services reflect account management and transaction fees charged to merchants for processing card association network transactions. The associated income is recognized as transactions occur or as services are performed. For the Company's internally managed prepaid card programs, fees are based on standalone pricing within the terms and conditions of the cardholder agreement. The Company is considered the principal of these relationships resulting in all fee income being presented on a gross basis within the Condensed Consolidated Statement of Operations. For the Company's sponsorship prepaid card programs where a third-party is considered the Program Manager, the fees are based on standalone pricing within the terms and conditions of the Program Agreement. For these relationships, the Company is considered the agent and certain expenses with the Program Manager, networks and associations are netted with card fee revenue. All card fee income is included in the Consumer reporting segment.

Deposit fees relate to the Partner Solutions and Commercial Finance business lines and consist of income from banking and deposit-related services, including account services, overdraft protection, and wire transfers. Fee income for account services is recognized over the course of the month as the performance obligation is satisfied. Fee income for overdraft protection and wire transfers is recognized at the point in time when such event occurs. For partner solutions, the fees for account services and overdraft protection are based on standalone pricing within the terms and conditions of the Program Agreement with the sponsorship partner. For these relationships, the Company is considered the agent and certain expenses with the partner are netted with deposit fee revenue. For Commercial Finance, fees for wire transfers are based on standalone pricing within the terms and conditions of the customer deposit agreement. Bank and deposit fees for the Partner Solutions and Commercial Finance business lines are included in the Consumer and Commercial reporting segments, respectively. Also included within Card and Deposit Fees for the Consumer reporting segment are servicing fees the Company recognizes for off-balance sheet custodial deposits. This fee income is for services the Bank performs to maintain records of cardholder funds placed at one or more third-party banks insured by the Federal Deposit Insurance Corporation ("FDIC"). The servicing fee is typically reflective of the effective federal funds rate ("EFFR").