ASSETS AND LIABILITIES DIRECTLY ASSOCIATED WITH ASSETS HELD FOR SALE (Tables)

12 Months Ended

Dec. 31, 2025

Discontinued Operations and Disposal Groups [Abstract]

Assets and liabilities held for sale

The following tables present the assets classified as held for sale and the liabilities directly associated with assets classified as held for sale as of December 31, 2024:

ASSETS			LIABILITIES
Held for Sale			Directly Associated with Assets Held for Sale
Cash and due from banks	$	325	Lease liabilities	$	685
Goodwill	11,800		Deferred tax liabilities, net	2,975
Intangibles	3,030		Accounts payable, accrued expenses and other liabilities	2,564
Right of use assets	619
Other assets	6,150
Valuation allowance1	(616)
	$	21,308		$	6,224

1 The associated expense is included in Other general and administrative costs in the consolidated statements of income for the year ended December 31, 2024.

The intangible asset for customer lists within the technology segment existed prior to the consolidation of the technology segment into NewtekOne following the Acquisition.

	As of December 31, 2024
	Gross carrying Amount		Accumulated Amortization		Net Carrying amount
Technology Customer Lists	$	6,525	$	(3,495)	$	3,030