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Investment Securities (Tables)

9 Months Ended

Jun. 30, 2025

Investments [Abstract]

Marketable Securities

Held to maturity and available for sale investment securities have been classified according to management’s intent and were as follows as of June 30, 2025 and September 30, 2024 (dollars in thousands):

			Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Estimated Fair Value						Allowance for Credit Losses
June 30, 2025
Held to Maturity
U.S. Treasury and U.S. government agency securities			$	69,559					$	—					$	(3,478)					$	66,081					$	—
Mortgage-backed securities ("MBS"):
U.S. government agencies			50,685						10						(1,682)						49,013						—
Private label residential			20,222						205						(1,009)						19,418						45
Municipal securities			605						6						—						611						—
Bank issued trust preferred securities			499						—						—						499						1
Total			$	141,570					$	221					$	(6,169)					$	135,622					$	46

June 30, 2025			Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Estimated Fair Value
Available for Sale
U.S. Treasury and U.S. government agency securities			$	14,888					$	—					$	(22)					$	14,866
MBS: U.S. government agencies			72,568						205						(1,164)						71,609
Total			$	87,456					$	205					$	(1,186)					$	86,475

September 30, 2024			Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Estimated Fair Value						Allowance for Credit Losses
Held to Maturity
U.S. Treasury and U.S. government agency securities			$	92,312					$	70					$	(4,197)					$	88,185					$	—
MBS:
U.S. government agencies			49,481						174						(1,378)						48,277						—
Private label residential			28,479						231						(980)						27,730						55
Municipal securities			1,330						8						—						1,338						—
Bank issued trust preferred securities			495						—						(18)						477						5
Total			$	172,097					$	483					$	(6,573)					$	166,007					$	60

September 30, 2024			Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Estimated Fair Value
Available for Sale
U.S. Treasury and U.S. government agency securities			$	3,934					$	6					$	(1)					$	3,939
MBS: U.S. government agencies			68,297						545						(524)						68,318
Total			$	72,231					$	551					$	(525)					$	72,257

Unrealized Loss On Investments

Held to maturity and available for sale investment securities with unrealized losses were as follows as of June 30, 2025 (dollars in thousands):

			Less Than 12 Months																		12 Months or Longer																		Total
			Estimated  Fair  Value						Gross Unrealized Losses						Quantity						Estimated  Fair  Value						Gross Unrealized Losses						Quantity						Estimated  Fair  Value						Gross Unrealized Losses
Held to maturity
U.S. Treasury and U.S. government agency securities			$	—					$	—					—						$	56,200					$	(3,478)					14						$	56,200					$	(3,478)
MBS:
U.S. government agencies			14,460						(72)						11						25,307						(1,610)						40						39,767						(1,682)
Private label residential			1,303						(5)						3						15,011						(1,004)						14						16,314						(1,009)
Total			$	15,763					$	(77)					14						$	96,518					$	(6,092)					68						$	112,281					$	(6,169)
Available for sale
U.S. Treasury and U.S. government agency securities			$	14,866					$	(22)					3						$	—					$	—					—						$	14,866					$	(22)
MBS:
U.S. government agencies			22,988						(484)						6						24,861						(680)						23						47,849						(1,164)
Total			$	37,854					$	(506)					9						$	24,861					$	(680)					23						$	62,715					$	(1,186)

Held to maturity and available for sale investment securities with unrealized losses were as follows as of September 30, 2024 (dollars in thousands):

			Less Than 12 Months																		12 Months or Longer																		Total
			Estimated  Fair  Value						Gross Unrealized Losses						Quantity						Estimated  Fair  Value						Gross Unrealized Losses						Quantity						Estimated  Fair  Value						Gross Unrealized Losses
Held to maturity
U.S. Treasury and U.S. government agency securities			$	—					$	—					—						$	78,363					$	(4,197)					17						$	78,363					$	(4,197)
MBS:
U.S. government agencies			1						—						1						28,618						(1,378)						44						28,619						(1,378)
Private label     residential			804						(6)						1						20,447						(974)						19						21,251						(980)
Bank issued trust preferred securities			—						—						—						477						(18)						1						477						(18)
Total			$	805					$	(6)					2						$	127,905					$	(6,567)					81						$	128,710					$	(6,573)
Available for sale
U.S. Treasury and U.S. government agency securities			$	1,962					$	(1)					1						$	—					$	—					—						$	1,962					$	(1)
MBS:
U.S. government agencies			11,368						(117)						4						25,751						(407)						23						37,119						(524)
Total			$	13,330					$	(118)					5						$	25,751					$	(407)					23						$	39,081					$	(525)

Schedule of Contractual Maturities of Debt Securities

Expected maturities may differ from scheduled maturities due to the prepayment of principal or call provisions.

			Held to Maturity												Available for Sale
			Amortized Cost						Estimated Fair Value						Amortized Cost						Estimated Fair Value
Due within one year			$	14,366					$	14,293					$	14,888					$	14,866
Due after one year to five years			66,659						63,156						6,074						6,070
Due after five years to ten years			663						758						202						202
Due after ten years			59,882						57,415						66,292						65,337
Total			$	141,570					$	135,622					$	87,456					$	86,475

Summary of Credit Loss by Portfolio Segment

The following tables set forth information for the three and nine months ended June 30, 2025 and 2024, respectively, regarding activity in the ACL by portfolio segment (dollars in thousands):

						Three Months Ended June 30, 2025																		Three Months Ended June 30, 2024
						Beginning Allowance												Provision for (Recapture of) Credit Losses						Ending Allowance						Beginning Allowance												Provision for (Recapture of) Credit Losses						Ending Allowance
Held to Maturity
MBS:
Private label residential						$	48											$	(3)					$	45					$	77											$	(11)					$	66
Bank issued trust   preferred securities						2												(1)						1						8												(2)						6
Total						$	50											$	(4)					$	46					$	85											$	(13)		*			$	72

*Amount differs from Income Statement due to rounding.

						Nine Months Ended June 30, 2025																		Nine Months Ended June 30, 2024
						Beginning Allowance												Provision for (Recapture of) Credit Losses						Ending Allowance						Beginning Allowance						Impact of Adopting CECL (ASU 2016-13)						Provision for (Recapture of) Credit Losses						Ending Allowance
Held to Maturity
MBS:
Private label residential						$	55											$	(10)					$	45					$	—					$	82					$	(16)					$	66
Bank issued trust   preferred securities						5												(4)						1						—						10						(4)						6
Total						$	60											$	(14)					$	46					$	—					$	92					$	(20)					$	72

The following table presents a roll forward of the credit loss component of held to maturity investment securities that have been written down for OTTI with the credit loss component recognized in earnings for the nine months ended June 30, 2025 and 2024 (dollars in thousands):

			Nine Months Ended June 30,
			2025						2024
Beginning balance of credit loss			$	803					$	816
Subtractions:
Net realized loss previously recorded as credit losses			(3)						(1)
Recapture of prior credit loss			(6)						(9)
Ending balance of credit loss			$	794					$	806

Summary of Held to Maturity Investment Securities by Risk

The following tables set forth the Company's held to maturity investment securities at June 30, 2025 and September 30, 2024, by credit quality indicator:

						Credit Ratings
As of June 30, 2025						AAA/AA/A						BBB/BB/B						Unrated						Total
Held to Maturity
U.S. Treasury and U.S. government agency securities						$	69,559					$	—					$	—					$	69,559
MBS:
U.S. government agencies						50,685						—						—						50,685
Private label residential						13,805						—						6,417						20,222
Municipal securities						605						—						—						605
Bank issued trust preferred securities						—						—						499						499
Total held to maturity						$	134,654					$	—					$	6,916					$	141,570

						Credit Ratings
As of September 30, 2024						AAA/AA/A						BBB/BB/B						Unrated						Total
Held to Maturity
U.S. Treasury and U.S. government agency securities						$	92,312					$	—					$	—					$	92,312
MBS:
U.S. government agencies						49,481						—						—						49,481
Private label residential						16,277						—						12,202						28,479
Municipal securities						1,230						—						100						1,330
Bank issued trust preferred securities						—						—						495						495
Total held to maturity						$	159,300					$	—					$	12,797					$	172,097

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Tabular disclosure of allowance for credit loss on investment in debt security measured at amortized cost (held-to-maturity).

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-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
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