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Segment and Related Information (Tables)

9 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

Schedule of segment and related information

Summarized financial information concerning the Company’s reportable segments and the reconciliation to the Company’s consolidated results is shown in the following tables. Investment in subsidiaries is netted out of the presentations below. The “Intercompany” column identifies the intercompany activities of revenues, expenses and other assets between the banking, insurance, and wealth management services segments. The Company accounts for intercompany fees and services at an estimated fair value according to regulatory requirements for the services provided. Intercompany items relate primarily to the use of human resources, information systems, accounting and marketing services provided by the bank and the holding company. All other accounting policies are the same as those described in the summary of significant accounting policies in the Company's Annual Report on Form 10-K for the year ended December 31, 2024.

Three Months Ended September 30, 2025
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	98,056		$	1		$	0		$	(1)		$	98,056
Interest expense			34,179			0			0			(1)			34,178
Net interest income			63,877			1			0			0			63,878
Provision for credit loss expense			2,490			0			0			0			2,490
Noninterest income			7,662			11,414			5,085			(597)			23,564
Noninterest expense			42,707			7,487			4,250			(597)			53,847
Income before income tax expense			26,342			3,928			835			0			31,105
Income tax expense			6,149			1,074			209			0			7,432
Net Income attributable to Tompkins Financial Corporation			$	20,193		$	2,854		$	626		$	0		$	23,673
Depreciation and amortization			$	1,908		$	36		$	44		$	0		$	1,988
Assets			8,407,897			45,554			29,089			(13,809)			8,468,731
Goodwill			64,525			19,867			8,211			(1)			92,602
Other intangibles, net			1,552			773			0			0			2,325
Net loans and leases			6,228,182			0			0			0			6,228,182
Deposits			7,067,133			0			0			(14,063)			7,053,070
Total Equity			726,363			36,266			26,176			0			788,805

Three Months Ended September 30, 2024
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	89,129		$	1		$	0		$	(1)		$	89,129
Interest expense			35,937			0			0			(1)			35,936
Net interest income			53,192			1			0			0			53,193
Provision for credit loss expense			2,174			0			0			0			2,174
Noninterest income			7,465			11,414			5,019			(513)			23,385
Noninterest expense			39,180			7,193			4,017			(513)			49,877
Income before income tax expense			19,303			4,222			1,002			0			24,527
Income tax expense			4,456			1,155			247			0			5,858
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation			14,847			3,067			755			0			18,669
Less: Net income attributable to noncontrolling interests			31			0			0			0			31
Net Income attributable to Tompkins Financial Corporation			$	14,816		$	3,067		$	755		$	0		$	18,638
Depreciation and amortization			$	2,144		$	38		$	42		$	0		$	2,224
Assets			7,946,772			49,928			29,520			(19,793)			8,006,427
Goodwill			64,525			19,866			8,211			0			92,602
Other intangibles, net			1,110			1,103			25			0			2,238
Net loans and leases			5,825,877			0			0			0			5,825,877
Deposits			6,605,596			0			0			(27,700)			6,577,896
Total Equity			647,369			40,266			33,713			0			721,348

Nine Months Ended September 30, 2025
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	281,164		$	2		$	0		$	(2)		$	281,164
Interest expense			100,496			0			0			(2)			100,494
Net interest income			180,668			2			0			0			180,670
Provision for credit loss expense			10,557			0			0			0			10,557
Noninterest income			23,924			33,018			15,840			(1,674)			71,108
Noninterest expense			122,842			22,542			12,367			(1,674)			156,077
Income before income tax expense			71,193			10,478			3,473			0			85,144
Income tax expense			16,622			2,831			868			0			20,321
Net Income attributable to Tompkins Financial Corporation			$	54,571		$	7,647		$	2,605		$	0		$	64,823
Depreciation and amortization			$	5,991		$	118		$	132		$	0		$	6,241

Nine Months Ended September 30, 2024
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	257,552		$	3		$	0		$	(3)		$	257,552
Interest expense			102,734			0			0			(3)			102,731
Net interest income			154,818			3			0			0			154,821
Provision for credit loss expense			5,200			0			0			0			5,200
Noninterest income			22,398			31,161			15,318			(1,579)			67,298
Noninterest expense			118,205			21,506			11,544			(1,579)			149,676
Income before income tax expense			53,811			9,658			3,774			0			67,243
Income tax expense			12,380			2,644			934			0			15,958
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation			41,431			7,014			2,840			0			51,285
Less: Net income attributable to noncontrolling interests			93			0			0			0			93
Net Income attributable to Tompkins Financial Corporation			$	41,338		$	7,014		$	2,840		$	0		$	51,192
Depreciation and amortization			$	7,588		$	122		$	124		$	0		$	7,834

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

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- References

No definition available.

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