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RECENT ACCOUNTING PRONOUNCEMENTS (Tables) | 6 Months Ended
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Mar. 31, 2024
Recent Accounting Pronouncements [Abstract] |
Schedule of Change from the Incurred Loss Model to the Current Expected Credit Loss Model | The impact of the change from the incurred loss model to the current expected credit loss model is included in the following table:
|  | October 1, 2023 |
|  |  |  |  | Adoption |  |  |  |
|  | Pre-adoption |  |  | Impact |  |  | As Reported |
|  | (In thousands) |
Assets |  |  |  |  |  |  |  |  |
ACL on debt securities held-to-maturity |  | $ | — |  |  | $ | — |  |  | $ | — |
ACL on loans |  |  |  |  |  |  |  |  |  |  |  |
One-to-four family residential |  |  | 1,259 |  |  |  | 7 |  |  |  | 1,266 |
Commercial real estate |  |  | 5,277 |  |  |  | (589 | ) |  |  | 4,688 |
Construction and land |  |  | 472 |  |  |  | (55 | ) |  |  | 417 |
Home equity lines of credit |  |  | 207 |  |  |  | (87 | ) |  |  | 120 |
Commercial business |  |  | 939 |  |  |  | (133 | ) |  |  | 806 |
Other |  |  | 176 |  |  |  | (175 | ) |  |  | 1 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
ACL on unfunded commitments |  |  | — |  |  |  | 540 |  |  |  | 540 |
Total |  | $ | 8,330 |  |  | $ | (492 | ) |  | $ | 7,838 |

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