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Segment and Related Information (Table)

6 Months Ended

Jun. 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 June 30, 2025
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	93,646		$	1		$	0		$	(1)		$	93,646
Interest expense			33,517			0			0			(1)			33,516
Net interest income			60,129			1			0			0			60,130
Provision for credit loss expense			2,780			0			0			0			2,780
Noninterest income			7,617			9,901			5,541			(547)			22,512
Noninterest expense			40,441			7,729			4,000			(547)			51,623
Income before income tax expense			24,525			2,173			1,541			0			28,239
Income tax expense			5,831			552			385			0			6,768
Net Income attributable to Tompkins Financial Corporation			$	18,694		$	1,621		$	1,156		$	0		$	21,471
Depreciation and amortization			$	1,978		$	36		$	44		$	0		$	2,058
Assets			8,319,441			49,305			29,087			(24,015)			8,373,818
Goodwill			64,525			19,867			8,211			(1)			92,602
Other intangibles, net			1,367			854			16			0			2,237
Net loans and leases			6,114,099			0			0			0			6,114,099
Deposits			6,734,658			0			0			(18,863)			6,715,795
Total Equity			701,907			33,248			26,638			0			761,793

Three Months Ended June 30, 2024
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	85,240		$	1		$	0		$	(1)		$	85,240
Interest expense			34,288			0			0			(1)			34,287
Net interest income			50,952			1			0			0			50,953
Provision for credit loss expense			2,172			0			0			0			2,172
Noninterest income			7,822			9,220			5,261			(527)			21,776
Noninterest expense			39,662			7,086			3,721			(527)			49,942
Income before income tax expense			16,940			2,135			1,540			0			20,615
Income tax expense			3,938			582			382			0			4,902
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation			13,002			1,553			1,158			0			15,713
Less: Net income attributable to noncontrolling interests			31			0			0			0			31
Net Income attributable to Tompkins Financial Corporation			$	12,971		$	1,553		$	1,158		$	0		$	15,682
Depreciation and amortization			$	2,522		$	41		$	41		$	0		$	2,604
Assets			7,810,792			48,840			29,404			(19,514)			7,869,522
Goodwill			64,525			19,866			8,211			0			92,602
Other intangibles, net			978			1,186			29			0			2,193
Net loans and leases			5,708,805			0			0			0			5,708,805
Deposits			6,312,911			0			0			(27,015)			6,285,896
Total Equity			605,109			37,055			33,929			0			676,093

Six Months Ended June 30, 2025
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	183,108		$	1		$	0		$	(1)		$	183,108
Interest expense			66,317			0			0			(1)			66,316
Net interest income			116,791			1			0			0			116,792
Provision for credit loss expense			8,067			0			0			0			8,067
Noninterest income			16,263			21,604			10,754			(1,077)			47,544
Noninterest expense			80,136			15,054			8,117			(1,077)			102,230
Income before income tax expense			44,851			6,551			2,637			0			54,039
Income tax expense			10,473			1,757			659			0			12,889
Net Income attributable to Tompkins Financial Corporation			$	34,378		$	4,794		$	1,978		$	0		$	41,150
Depreciation and amortization			$	4,084		$	82		$	87		$	0		$	4,253

Six Months Ended June 30, 2024
(In thousands)			Banking			Insurance			Wealth Management			Intercompany			Consolidated
Interest income			$	168,423		$	2		$	0		$	(2)		$	168,423
Interest expense			66,797			0			0			(2)			66,795
Net interest income			101,626			2			0			0			101,628
Provision for credit loss expense			3,026			0			0			0			3,026
Noninterest income			14,933			19,746			10,300			(1,066)			43,913
Noninterest expense			79,025			14,313			7,527			(1,066)			99,799
Income before income tax expense			34,508			5,435			2,773			0			42,716
Income tax expense			7,924			1,489			687			0			10,100
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation			26,584			3,946			2,086			0			32,616
Less: Net income attributable to noncontrolling interests			62			0			0			0			62
Net Income attributable to Tompkins Financial Corporation			$	26,522		$	3,946		$	2,086		$	0		$	32,554
Depreciation and amortization			$	5,444		$	84		$	82		$	0		$	5,610

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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