0000876523-21-000068 | 10-K | XBRL Viewer

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Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Sep. 30, 2021	Nov. 12, 2021	Mar. 31, 2021
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2021
Current Fiscal Year End Date	--09-30
Document Transition Report	false
Entity File Number	0-19424
Entity Registrant Name	EZCORP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	74-2540145
Entity Address, Address Line One	2500 Bee Cave Road
Entity Address, Address Line Two	Bldg One
Entity Address, Address Line Three	Suite 200
Entity Address, City or Town	Rollingwood
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78746
City Area Code	512
Local Phone Number	314-3400
Title of 12(b) Security	Class A Non-voting Common Stock, $.01 par value per share
Trading Symbol	EZPW
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 257
Documents Incorporated by Reference	None
Entity Central Index Key	0000876523
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Common Stock Class A Non-Voting
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		53,086,438
Common Stock Class B Voting
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		2,970,171

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Current assets:
Cash and cash equivalents	$ 253,667	$ 304,542
Restricted cash	9,957	8,011
Pawn loans	175,901	131,323
Pawn service charges receivable, net	29,337	20,580
Inventory, net	110,989	95,891
Prepaid expenses and other current assets	31,010	32,903
Total current assets	610,861	593,250
Investments in unconsolidated affiliates	37,724	32,458
Property and equipment, net	53,811	56,986
Right-of-use asset, net	200,990	183,809
Goodwill	285,758	257,582
Intangible assets, net	62,104	58,638
Notes receivable, net	1,181	1,148
Deferred tax asset, net	9,746	8,931
Other assets	4,736	4,221
Total assets	1,266,911	1,197,023
Current liabilities:
Current maturities of long-term debt, net	0	213
Accounts payable, accrued expenses and other current liabilities	90,268	71,504
Customer layaway deposits	12,557	11,008
Lease liability	52,263	49,742
Total current liabilities	155,088	132,467
Long-term debt, net	264,186	251,016
Deferred tax liability, net	3,684	524
Lease liability	161,330	153,040
Other long-term liabilities	10,385	10,849
Total liabilities	594,673	547,896
Commitments and contingencies (Note 13)
Stockholders’ equity:
Additional paid-in capital	403,312	398,475
Retained earnings	326,781	318,169
Accumulated other comprehensive loss	(58,415)	(68,068)
Total equity	672,238	649,127
Total liabilities and equity	1,266,911	1,197,023
Common Stock Class A Non-Voting
Stockholders’ equity:
Common Stock	530	521
Common Stock Class B Voting
Stockholders’ equity:
Common Stock	$ 30	$ 30

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2021	Sep. 30, 2020
Common Stock Class A Non-Voting
Stockholders’ equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	53,086,438	52,332,848
Common stock, shares outstanding (in shares)	53,086,438	52,332,848
Common Stock Class B Voting
Stockholders’ equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000
Common stock, shares issued (in shares)	2,970,171	2,970,171
Common stock, shares outstanding (in shares)	2,970,171	2,970,171

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Revenues:
Total revenues	$ 729,551	$ 822,777	$ 847,229
Net revenues	449,485	449,201	494,448
Operating expenses:
Store expenses	330,837	336,770	350,578
General and administrative	56,495	54,133	63,665
Impairment of goodwill, intangible and other assets	0	54,666	0
Depreciation and amortization	30,672	30,827	28,797
Loss on sale or disposal of assets and other	83	801	4,399
Other charges	229	20,388	0
Total operating expenses	418,316	497,585	447,439
Operating income (loss)	31,169	(48,384)	47,009
Interest expense	22,177	22,472	32,637
Interest income	(2,477)	(3,173)	(11,086)
Equity in net (income) loss of unconsolidated affiliates	(3,803)	2,429	135
Impairment of investment in unconsolidated affiliates	0	0	19,725
Other (income) expense	(790)	(17)	1,424
Income (loss) from continuing operations before income taxes	16,062	(70,095)	4,174
Income tax expense (benefit)	7,450	(1,632)	2,406
Income (loss) from continuing operations, net of tax	8,612	(68,463)	1,768
Loss from discontinued operations, net of tax	0	0	(457)
Net income (loss)	8,612	(68,463)	1,311
Net loss attributable to noncontrolling interest	0	0	(1,230)
Net income (loss) attributable to EZCORP, Inc.	$ 8,612	$ (68,463)	$ 2,541
Basic earnings (loss) per share attributable to EZCORP, Inc. — continuing operations (in dollars per share)	$ 0.15	$ (1.24)	$ 0.05
Diluted earnings (loss) per share attributable to EZCORP, Inc. — continuing operations (in dollars per share)	$ 0.15	$ (1.24)	$ 0.05
Weighted-average basic shares outstanding (in shares)	55,744	55,313	55,341
Weighted-average diluted shares outstanding (in shares)	55,949	55,313	55,984
Merchandise
Revenues:
Total revenues	$ 442,798	$ 498,213	$ 453,375
Cost of goods sold	257,218	334,481	297,508
Jewelry scrapping
Revenues:
Total revenues	26,025	47,953	60,445
Cost of goods sold	22,848	38,041	52,935
Pawn service charges
Revenues:
Total revenues	260,196	272,638	327,366
Other
Revenues:
Total revenues	532	3,973	6,043
Cost of goods sold	$ 0	$ 1,054	$ 2,338

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 8,612	$ (68,463)	$ 1,311
Other comprehensive income ( loss):
Foreign currency translation adjustment, net of tax	9,653	(15,678)	(10,042)
Comprehensive income (loss)	18,265	(84,141)	(8,731)
Comprehensive loss attributable to noncontrolling interest	0	0	(1,230)
Comprehensive income (loss) attributable to EZCORP, Inc.	$ 18,265	$ (84,141)	$ (7,501)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Noncontrolling Interest
Beginning balance (in shares) at Sep. 30, 2018		54,585
Beginning balance at Sep. 30, 2018	$ 739,408	$ 546	$ 397,927	$ 386,622	$ (42,356)	$ (3,331)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	9,794		9,794
Release of restricted stock (in shares)		950
Release of restricted stock	10	$ 10
Taxes paid related to net share settlement of equity awards	(3,288)		(3,288)
Transfer of subsidiary shares to noncontrolling interest	0		3,195			(3,195)
Foreign currency translation loss	(10,042)				(10,042)
Deconsolidation of subsidiary	7,756					7,756
Net income (loss)	1,311			2,541		(1,230)
Ending balance (in shares) at Sep. 30, 2019		55,535
Ending balance at Sep. 30, 2019	744,949	$ 556	407,628	389,163	(52,398)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	(5,094)		(5,094)
Release of restricted stock (in shares)		711
Release of restricted stock	6	$ 6
Taxes paid related to net share settlement of equity awards	(1,435)		(1,435)
Foreign currency translation loss	(15,678)			(8)	(15,670)
Purchase and retirement of treasury shares (in shares)		(943)
Purchase and retirement of treasury stock	(5,158)	$ (11)	(2,624)	(2,523)
Net income (loss)	(68,463)			(68,463)
Ending balance (in shares) at Sep. 30, 2020		55,303
Ending balance at Sep. 30, 2020	649,127	$ 551	398,475	318,169	(68,068)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	3,946		3,946
Release of restricted stock (in shares)		508
Release of restricted stock	7	$ 7
Transfer of consideration for current period acquisition (in shares)		213
Transfer of consideration for current period acquisition	1,547	$ 2	1,545
Transfer of consideration for prior period acquisition (in shares)		33
Transfer of consideration for prior period acquisition	185		185
Taxes paid related to net share settlement of equity awards	(839)		(839)
Foreign currency translation loss	9,653				9,653
Net income (loss)	8,612			8,612
Ending balance (in shares) at Sep. 30, 2021		56,057
Ending balance at Sep. 30, 2021	$ 672,238	$ 560	$ 403,312	$ 326,781	$ (58,415)	$ 0

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Operating activities:
Net income (loss)	$ 8,612	$ (68,463)	$ 1,311
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	30,672	30,827	28,797
Amortization of debt discount and deferred financing costs	13,797	13,200	19,759
Amortization of right-of-use asset	48,480	45,649
Accretion of notes receivable discount and deferred compensation fee	0	(821)	(4,524)
Deferred income taxes	3,283	(8,393)	1,616
Impairment of goodwill, intangibles and other assets	0	54,666	0
Other adjustments	(185)	1,652	5,776
Provision for inventory reserve	(8,003)	2,577	536
Reserve on jewelry scrap receivable	0	0	3,646
Stock compensation expense	3,946	(5,094)	9,751
Equity in net (income) loss from investment in unconsolidated affiliates	(3,803)	2,429	135
Impairment of investment in unconsolidated affiliates	0	0	19,725
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable	(7,332)	11,021	(732)
Inventory	371	14,466	(1,029)
Prepaid expenses, other current assets and other assets	7,373	(875)	5,732
Accounts payable, accrued expenses and other liabilities	(54,209)	(37,401)	22,246
Customer layaway deposits	1,256	(1,647)	1,176
Income taxes	2,180	(4,715)	(10,404)
Net cash provided by operating activities	46,438	49,078	103,517
Investing activities:
Loans made	(601,638)	(568,368)	(737,585)
Loans repaid	351,092	394,469	434,142
Recovery of pawn loan principal through sale of forfeited collateral	208,551	304,323	288,502
Capital expenditures, net	(23,601)	(28,526)	(38,839)
Acquisitions, net of cash acquired	(19,015)	0	(8,116)
Principal collections on notes receivable	0	8,000	34,067
Net cash (used in) provided by investing activities	(84,611)	109,898	(27,829)
Financing activities:
Taxes paid related to net share settlement of equity awards	(839)	(1,459)	(3,288)
Payout of deferred consideration	0	(350)	0
Proceeds from borrowings, net of issuance costs	0	912	1,064
Payments on assumed debt and other borrowings	(15,414)	(198)	(196,093)
Repurchase of common stock	0	(5,158)	0
Net cash used in financing activities	(16,253)	(6,253)	(198,317)
Effect of exchange rate changes on cash and cash equivalents and restricted cash	5,497	(2,612)	(507)
Net (decrease) increase in cash and cash equivalents and restricted cash	(48,929)	150,111	(123,136)
Cash and cash equivalents and restricted cash at beginning of period	312,553	162,442	285,578
Cash and cash equivalents and restricted cash at end of period	263,624	312,553	162,442
Supplemental disclosure of cash flow information
Cash and cash equivalents	253,667	304,542	157,567
Restricted cash	9,957	8,011	4,875
Total cash and cash equivalents and restricted cash	263,624	312,553	162,442
Cash paid during the period for interest	8,230	8,489	12,900
Cash paid during the period for income taxes, net	3,696	9,753	11,132
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	212,756	241,252	301,357
Transfer of consideration for current period acquisition	1,545	0	0
Acquisition earn-out contingency	4,608	0	0
Accrued acquisition consideration held as restricted cash	$ 1,986	$ 0	$ 0

Organization and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Summary of Significant Accounting Policies	NOTE 1: ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business EZCORP, Inc. was founded in 1989 and is a leading provider of pawn services in the United States and Latin America. At our pawn stores, we advance cash against the value of collateralized personal property. We also sell merchandise, primarily collateral forfeited from pawn activities and pre-owned merchandise purchased from customers. We are dedicated to satisfying the short-term cash needs of consumers, with a focus on delivering an industry-leading customer experience. As of September 30, 2021, we operated a total of 1,148 locations, consisting of: •516 United States pawn stores (operating primarily as EZPAWN or Value Pawn & Jewelry); •508 Mexico pawn stores (operating primarily as Empeño Fácil and Cash Apoyo Efectivo); and •124 pawn stores in Guatemala, El Salvador and Honduras (operating as GuatePrenda and MaxiEfectivo). We have an equity interest (35.65% as of September 30, 2021) in Cash Converters International Limited (“Cash Converters”), a publicly traded company (ASX:CCV) headquartered in Perth, Western Australia. Cash Converters and its controlled companies comprise a diverse group generating revenues from franchising, store operations, personal finance (including pawn transactions) and vehicle finance, controlling over 700 stores across 15 countries. See Note 16: Subsequent Events. We also own 13.14% of Rich Data Corporation (“RDC”), a Singapore-based software-as-a-service company that utilizes global financial services expertise, advanced artificial intelligence and non-traditional data to deliver a next-generation credit scoring and decisioning platform. Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles and are expressed in U.S. dollars. They include the accounts of EZCORP, Inc., and its wholly-owned subsidiaries. We use the equity method of accounting for entities over which we exercise significant influence, but in which we have a 50% or less investment. We account for equity investments in entities over which we do not exercise significant influence, and do not have a readily determinable fair value, at cost. If we obtain evidence the fair value of such an investment has declined below its cost, we reduce the recorded cost to the lower value through an impairment charge recorded in the Consolidated Statements of Operations. All inter-company accounts and transactions have been eliminated in consolidation. We have reclassified certain amounts in prior-period financial statements to conform to the current period’s presentation. Use of Estimates and Assumptions The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and related disclosure of contingent assets and liabilities. We regularly evaluate estimates and judgments, including those related to revenue recognition, inventory, loan loss allowances, long-lived and intangible assets, share-based compensation, income taxes, contingencies and litigation. We base our estimates on historical experience, observable trends and various other assumptions we believe are reasonable, the results of which form the basis for making judgements about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. Actual results may differ materially from the estimates under different assumptions or conditions. Pawn Loans and Revenue Recognition Our pawn loans are fully collateralized and the carrying values are based on the initial amounts loaned to customers. We record pawn service charges using the effective interest method over the life of the pawn loans for all pawn loans we believe to be collectible. We base our estimate of collectability on several inputs, including recent redemption rates, historical trends in redemption rates and the amount of loans due in the following months. Unexpected variations in any of these factors could change our estimate of collectibality and affect our results of operations and financial condition. If a pawn loan is not repaid, the forfeited collateral is recorded as inventory at the lower of the principal balance of the pawn loan or the net realizable value of the item. Of our consolidated pawn loans outstanding balance of $175.9 million as of September 30, 2021, $63.9 million (36%) is attributable to stores in Texas and $19.8 million (11%) is attributable to stores in Florida. Merchandise Sales Revenue Recognition Our performance obligations for merchandise sales primarily relate to point in time retail sales in our stores. We recognize the satisfaction of the performance obligations and record merchandise sales revenue and the related costs when merchandise inventory is sold and delivered to the customer or, in the case of a layaway sale, when we receive the final payment. Customers have a limited period of time to return merchandise for a refund or exchange, and actual returns for refunds are not material. Sales taxes collected on sales of inventory are excluded from the amounts recognized as merchandise sales and are recorded as “Accounts payable, accrued expenses and other current liabilities” in our Consolidated Balance Sheets until remitted to the appropriate governmental authorities. For precious metals and stones sold as scrap, we recognize the satisfaction of the performance obligations and record the revenues and the related costs when the inventory is legally transferred to the refiner and the refiner obtains control of the inventory. The accounts receivable outstanding at the end of a given reporting period from such transactions are not material as payments are generally received within a short period of time after the legal transfer of the inventory. Our transaction prices are explicitly stated within the contracts with our customers. Inventory and Cost of Goods Sold If a pawn loan is not redeemed, the forfeited collateral is recorded as inventory at the lower of the principal balance of the pawn loan or the net realizable value of the item. We do not record a loan loss allowance or charge-off expense on the principal portion of forfeited pawn loans, as such loans are fully collateralized. Inventory is recorded using the specific identification method of accounting. In order to state inventory at the lower of cost or net realizable value, we record an allowance for excess, obsolete or slow-moving inventory based on the type and age of the underlying merchandise. Our inventory consists primarily of general merchandise and jewelry. “Merchandise cost of goods sold" as recorded in our Consolidated Statements of Operations includes the historical cost of inventory sold, inventory shrinkage and any change in the allowance for inventory shrinkage and valuation. We include the costs of operating our central jewelry processing unit as “Jewelry scrapping cost of goods sold” in our Consolidated Statements of Operations as such costs relate directly to sales of precious metals and stones to refiners. We consider our estimates of obsolete or slow-moving inventory and shrinkage critical to the determination of the appropriate overall valuation allowance for inventory. We continually monitor our sales margins for each type of inventory and compare the current margins to historical margins. Significant variances in those margins may require a revision to future inventory reserve estimates. We determine our reserve estimates pertaining to jewelry inventory based on the current and projected prices of gold. Future declines in the value of gold may result in an increase in reserves pertaining to jewelry inventory. Situations that may result in excess or obsolete inventory include changes in business and economic conditions, changes in consumer confidence caused by changes in market conditions, decreases in demand for our products or inventory obsolescence resulting from changes in technology. Included in “Merchandise cost of goods sold” during fiscal 2020, is $2.6 million of expense for inventory provisions primarily related to the write-off of excess and obsolete inventory due to the impacts of COVID-19. Such charges were not material during fiscal 2021. With respect to our Mexico pawn operations, we do not own the forfeited collateral. However, we assume the risk of loss on such collateral and are solely responsible for its care and disposition and, therefore, record such collateral as inventory in our Consolidated Balance Sheets. As of September 30, 2021 and 2020, respectively, $22.6 million and $12.9 million of the balance recorded as inventory in our Consolidated Balance Sheets was from our Mexico pawn operations. Cash and Cash Equivalents and Cash Concentrations Cash and cash equivalents consist primarily of cash on deposit or highly liquid investments with original contractual maturities of three months or less, or money market mutual funds. We hold cash at major financial institutions in amounts that often exceed FDIC insured limits. We manage our credit risk associated with cash and cash equivalents and cash concentrations by maintaining our cash deposits in high quality financial institutions and by periodically evaluating the credit quality of the primary financial institutions issuing investments or holding such deposits. Historically, we have not experienced any losses due to such cash concentrations. Restricted Cash Restricted cash consists of $8.0 million held in escrow pending the resolution of a pre-closing tax indemnity claim related to the sale of Grupo Finmart and $2.0 million related to the acquisition of PLO del Bajio S. de. R.L. de C.V. as discussed in Note 3: Acquisitions. Equity Method Investments We account for our investment in Cash Converters and RDC under the equity method. Because the fiscal year of Cash Converters ends three months before our fiscal year, we record our interest from the results of Cash Converters on a three-month lag. Thus, the results of our operations reported for the fiscal years ended September 30, 2021, 2020 and 2019 include our percentage interest in the results of Cash Converters for the twelve-month periods ended June 30, 2021, 2020 and 2019, respectively. We record our percentage interest in the results of Cash Converters for the three months ended June 30 based on an estimate of the results of Cash Converters for the three months ended March 31 of that year. Similarly, we record our percentage interest in the results of Cash Converters for the three months ended December 31 using the estimated results of Cash Converters for the three months ended September 30 of that year. Cash Converters files semi-annual financial reports with the Australian Securities & Investments Commission and the Australian Stock Exchange as of and for the periods ended June 30 and December 31. We use these publicly available financial reports to adjust the estimated amounts we recorded. The actual results of Cash Converters may vary from our estimates. Leases We enter into operating lease agreements for real estate related to pawn locations and corporate offices. We determine if an arrangement contains a lease at inception by determining whether there is an identified asset and whether the arrangement conveys the right to control the use of the identified asset. Operating lease liabilities are recognized at the lease commencement date based on the present value of fixed lease payments using the Company’s incremental borrowing rate. As our leases generally do not include an implicit rate, we compute our incremental borrowing rate based on information available at the lease commencement date applying the portfolio approach to groups of leases with similar characteristics. Right-of-use operating assets are recognized based on the initial present value of fixed lease payments over the lease term. Our lease terms include options to extend the lease when it is reasonably certain we will exercise its option. We used incremental borrowing rates that match the duration of the remaining lease terms of our operating leases on a fully collateralized basis to initially measure our lease liability. We evaluate renewal options periodically for any changes in assumptions. Effective October 1, 2019, we adopted ASC Topic 842: Leases (“ASC 842”). Upon adoption, we elected to utilize the modified retrospective method, including not to account for lease and non-lease components separately. Lease components generally include rent, taxes and insurance, and non-lease components generally include common area maintenance. Right-of-use assets are tested for impairment in the same manner as long-lived assets. We recognize lease expense on a straight-line basis over the lease term with variable lease expense recognized in the period in which the costs are incurred. Our lease portfolio consists of pawn locations and corporate offices with lease terms ranging from three to ten years, including options to renew. We generally account for the initial lease term of our pawn locations as up to ten years. Our primary corporate office is leased through March 2029 with annual escalating rent payments and includes two, five-year extension options at the end of the initial lease term. Goodwill and Indefinite-Lived Intangible Assets Goodwill represents the excess of the purchase price over the net amount of identifiable assets acquired and liabilities assumed in a business combination measured at fair value. We evaluate goodwill for impairment annually on September 30 and upon the occurrence of certain triggering events or substantive changes in circumstances that indicate that the fair value of goodwill may be impaired. We consider the assessment of the occurrence of triggering events or substantive changes in circumstances that may indicate the fair value of goodwill may be impaired to be a critical estimate. Impairment of goodwill is tested at the reporting unit level. A reporting unit is an operating segment or one level below an operating segment, referred to as a “component.” A component of an operating segment is required to be identified as a reporting unit if the component is a business for which discrete financial information is available and segment management regularly reviews its operating results. When testing goodwill for impairment, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more-likely-than-not the estimated fair value of a reporting unit is less than its carrying amount. If we elect to perform a qualitative assessment and determine that an impairment is more-likely-than-not, we are then required to perform a quantitative impairment test; otherwise, no further analysis is required. We also may elect not to perform a qualitative assessment and, instead, proceed directly to a quantitative impairment test. When performing a quantitative impairment test, we apply a one-step quantitative test and record the amount of goodwill impairment as the excess of a reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to that reporting unit. When we perform a quantitative goodwill impairment test, we estimate the fair value of the reporting unit using an income approach based on the present value of expected future cash flows, including terminal value, utilizing a market-based weighted average cost of capital (“WACC”) determined separately for each reporting unit. The determination of fair value involves the use of estimates and assumptions, including revenue growth rates, operating margins and terminal growth rates discounted by an estimated WACC derived from other publicly traded companies that are similar but not identical to us from an operational and economic standpoint. We use discount rates that are commensurate with the risks and uncertainties inherent in the respective businesses and in our internally developed forecasts. We test indefinite-lived intangible assets for impairment by first assessing qualitative factors to determine whether it is necessary to perform a quantitative impairment test. If we believe as a result of its qualitative assessment that it is more-likely-than-not the fair value of the indefinite-lived intangible asset is less than its carrying amount, a quantitative impairment test is required. Otherwise, no further testing is required. Property and Equipment We record property and equipment at cost. We depreciate these assets on a straight-line basis using estimated useful lives of 30 years for buildings and two to seven years for furniture, equipment and software development costs. We depreciate leasehold improvements over the shorter of their estimated useful life (typically 10 years) or the reasonably assured lease term at the inception of the lease. Valuation of Long-Lived Assets The carrying values of long-lived assets, inclusive of right of use (ROU) assets, are periodically reviewed whenever events or changes in circumstances indicate the carrying value may not be recoverable, such as historical operating losses or plans to close stores before the end of their previously estimated useful lives. A potential impairment has occurred if projected future undiscounted cash flows are less than the carrying value of the assets. The estimate of cash flows includes management's assumptions of cash inflows and outflows directly resulting from the use of those assets in operations. We consider the assumptions associated with the determination of projected future cash flows to be a critical estimate. When a potential impairment has occurred, an impairment write-down is recorded if the carrying value of the long-lived asset exceeds its fair value. Software Development Costs and Cloud Computing Arrangements We capitalize certain costs incurred in connection with developing or obtaining software for internal use and amortize the costs on a straight-line basis over the estimated useful lives of the software, typically five years. Net capitalized development costs are included in “Capital expenditures, net” in our Consolidated Statements of Cash Flows. In evaluating whether our cloud computing arrangements include a software license, we consider whether we have the contractual right to take possession of the software at any time during the hosting period without significant penalty and whether it is feasible for us to either run the software on our own hardware or contract with another party unrelated to the vendor to host the software. If a cloud computing arrangement includes a software license, we account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, we account for the arrangement as a service contract. Business Combinations We allocate the total acquisition price to the fair value of assets and liabilities acquired under the acquisition method with goodwill representing the excess of purchase price over the fair value of net assets acquired. We expense transaction costs as incurred. We recognize any adjustments to provisional amounts and goodwill that are identified during the measurement period in the reporting period in which the adjustment amounts are determined, with the effect on current period earnings of changes in depreciation, amortization or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. Convertible Debt Securities In accounting for our convertible debt securities at issuance, we separated the securities into debt and equity components pursuant to the accounting standards for convertible debt instruments that may be fully or partially settled in cash upon conversion. The carrying value of the liability components was calculated by measuring the fair value of similar liabilities that do not have an associated conversion feature, including discount rates of approximately 8%. The excess of the principal amount over the fair value of the liability component was recorded as a discount with a corresponding increase in additional paid-in capital. The debt discounts will be accreted to “Interest expense” over the respective terms of the convertible debt securities using the effective interest method. The amount recorded to “Additional paid-in capital” will not be remeasured as long as they continue to meet the conditions for equity classification. We account for the conversion premium of the convertible debt securities under the treasury method in accordance with our accounting policy, which assumes settlement of the conversion premium (equal to the as-converted value over the face principal amount) in shares of our Class A Common Stock. Foreign Currency Our foreign subsidiaries use the local currency of their respective countries as their functional currency. Assets and liabilities of our foreign subsidiaries' balance sheet accounts and our equity method investments are translated from their respective functional currencies into United States dollars at the exchange rate at the end of each quarter, and their earnings are translated into United States dollars at the average exchange rate each quarter. We present resulting translation adjustments as a separate component of stockholders’ equity. Foreign currency transaction gains and losses not accounted for as translations are included in “Other expense (income)” in our Consolidated Statements of Operations. These gains were $0.1 million, $0.5 million and $0.3 million for fiscal 2021, 2020 and 2019, respectively. Store Expenses Included in “Store expenses” are costs related to operating our stores and any direct costs of support offices. These costs include labor, other direct expenses such as utilities, supplies and banking fees and indirect expenses such as store rent, building repairs and maintenance, advertising, store property taxes and insurance and regional and area management expenses. General and Administrative Expense Included in “General and administrative” expense are costs related to our executive and administrative offices. This includes executive and administrative salaries, wages, stock and incentive compensation, professional fees, license fees, costs related to the operation of our administrative offices such as rent, property taxes, insurance, information technology and other corporate costs. Advertising Advertising costs are expensed as incurred and included primarily under “Operations” expense in our Consolidated Statements of Operations. These costs were $1.6 million, $2.0 million and $2.0 million for fiscal 2021, 2020 and 2019, respectively. Stock Compensation We measure share-based compensation expense at the grant date based on the price of underlying shares at that date and recognize it as expense, net of estimated forfeitures, ratably over the vesting or service period, as applicable, of the stock award. Our policy is to recognize expense on performance-based awards, where satisfaction of the performance condition is probable, ratably over the awards’ vesting period and recognize expense on awards that only have service requirements on a straight-line basis. Income Taxes We account for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying value of assets and liabilities and their tax basis and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the related temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized when the rate change is enacted. We consider the earnings of certain non-U.S. subsidiaries to be indefinitely invested outside the United States on the basis of estimates that future domestic cash generation will be sufficient to meet future domestic cash needs and our specific plans for reinvestment of those subsidiary earnings. We have not recorded a deferred tax liability related to the U.S. federal and state income taxes and foreign withholding taxes of our undistributed earnings of foreign subsidiaries indefinitely invested outside the U.S. We may be subject to income tax audits by the respective tax authorities in any or all of the jurisdictions in which we operate or have operated within a relevant period. Significant judgment is required in determining uncertain tax positions. We utilize the required two-step approach to recognize and measure uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. We consider many factors when evaluating and estimating our tax positions and tax benefits, which may require periodic adjustments, and which may not accurately forecast actual outcomes. We adjust these reserves in light of changing facts and circumstances, such as the closing of an audit or the refinement of an estimate. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. We believe adequate provisions for income taxes have been made for all periods. We recognize interest and penalties related to unrecognized tax benefits as “Income tax expense” in our Consolidated Statements of Operations. We consider our assessment of the recognition of deferred tax assets as well as estimates of uncertain tax positions to be critical estimates. Earnings per Share and Common Stock We compute basic earnings per share based on the weighted average number of shares of common stock outstanding during the period. We compute diluted earnings per share based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding, including conversion features embedded in our outstanding convertible debt, during the period using the treasury stock method. Dilutive potential common shares include outstanding restricted stock awards as well as shares issuable on conversion of our outstanding convertible debt securities and exercise of outstanding warrants. Potential common shares are required to be excluded from the computation of diluted earnings per share if the assumed proceeds upon exercise or vest are greater than the cost to re-acquire the same number of shares at the average market price, and therefore the effect would be anti-dilutive. There were no participating securities outstanding during fiscal 2021, 2020 and 2019 requiring the application of the two-class method. When we are in a loss position for the period, dilutive securities are excluded from the calculation of earnings per share, as they would have an anti-dilutive effect. Our capital stock consists of two classes of common stock designated as Class A Non-Voting Common Stock (“Class A Common Stock”) and Class B Voting Common Stock (“Class B Common Stock”). The rights, preferences and privileges of the Class A and Class B Common Stock are similar except that each share of Class B Common Stock has one vote and each share of Class A Common Stock has no voting privileges, except as required by law. All Class A Common Stock is publicly held. Holders of Class B Common Stock may, individually or as a class, convert some or all of their shares into Class A Common Stock on a one-to-one basis. Class A Common Stock becomes voting common stock upon the conversion of all Class B Common Stock to Class A Common Stock. We are required to reserve the number of authorized but unissued shares of Class A Common Stock that would be issuable upon conversion of all outstanding shares of Class B Common Stock. Impact of COVID-19 The COVID-19 pandemic continues to affect the U.S. and global economies, and as previously disclosed in our 2020 Annual Report, the pandemic also affected our businesses in a variety of ways beginning in the second quarter of fiscal 2020 and continuing into fiscal 2021. We cannot estimate the length or severity of the COVID-19 pandemic or the related financial consequences on our business and operations, including whether and when historic economic and operating conditions will resume or the extent to which the disruption may impact our business, financial position, results of operations or cash flows. Our estimates, judgments and assumptions related to COVID-19 could ultimately differ over time. Recently Adopted Accounting Policies In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments — Credit Losses (Topic 326) (“ASU 2016-13”). ASU 2016-13 modifies the measurement of expected credit losses of certain financial instruments, requiring entities to estimate an expected lifetime credit loss on financial assets. The ASU amends the impairment model to utilize an expected loss methodology and replaces the incurred loss methodology for financial instruments including trade receivables. The amendment requires entities to consider other factors, such as historical loss experience, current conditions and reasonable and supportable forecasts. ASU 2016-13 was effective on October 1, 2020. We adopted ASU 2016-13 effective October 1, 2020 using the modified retrospective approach. There was no net cumulative effect adjustment to retained earnings as of October 1, 2020 as a result of this adoption. This amendment did not have a material impact on our balance sheets or cash flows from operations and did not have a material impact on our operating results. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848) — Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“ASU 2020-004”). ASU 2020-04 provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions that reference LIBOR or another reference rate. ASU 2020-04 is effective upon issuance through December 31, 2022. This ASU has not had a significant impact on our consolidated financial statements and related disclosures to date. We will continue to assess the applicability to any future arrangements. Effective October 1, 2019, we adopted Accounting Standards Codification (“ASC”) 842, Leases, which requires companies to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet using the modified retrospective method provided under ASU 2018-11, Leases (Topic 842) — Targeted Improvements. Additionally, we elected the package of practical expedients under ASC 842 as well as the transition guidance elections to not separate lease and non-lease components for leases under ASC 842. Further, we have elected an accounting policy to not record right-of-use assets and lease liabilities for leases that have a duration of 12 months or less. See Note 12: Leases for additional discussion. Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40), (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU 2020-06 amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. We plan to early adopt this standard as of October 1, 2021 under the modified retrospective basis. Under this transition method, prior period financial information and disclosures will not be adjusted and will continue to be reported under the accounting standards that were in effect prior to our adoption of ASU 2020-06. The cash conversion model, which the Company has historically used to account for its convertible debt instruments, was eliminated by ASU 2020-06.The adoption of ASU 2020-06 will reduce non-cash interest expense in future periods due to the derecognition of the debt discount associated with the bifurcated equity component of our convertible notes. The treasury stock method for calculating earnings per share will no longer be allowed for convertible debt instruments whose principal amount may be settled using shares, instead the if-converted method will be required to determine the dilutive effect of our convertible notes.

Other Charges

12 Months Ended

Sep. 30, 2021

Restructuring and Related Activities [Abstract]

Other Charges

NOTE 2: OTHER CHARGES

During the fourth quarter of fiscal 2020, we began to implement strategic initiatives to refocus on our core pawn business and optimize our cost structure in order to improve our bottom line performance and position us for sustainable growth. The initiatives focused on workforce reductions, closure of our CASHMAX operations, store closures, write-offs and other miscellaneous charges.

We recorded $0.2 million of charges for the fiscal year ended September 30, 2021 related to the closure of store operations in Peru.


(in thousands)	Accrued Charges at September 30, 2020		Charges		Payments and Adjustments		Accrued Charges at September 30, 2021
Cash charges:
Labor reduction costs	$	5,946	$	—	$	5,623	$	323
CASHMAX shutdown costs	800		—		800		—
Store closure costs	1,806		229		1,806		229
Other	2,166		—		166		2,000
	$	10,718	$	229	$	8,395	$	2,552

We recorded $20.4 million of charges for the fiscal year ended September 30, 2020, as summarized below:

•$6.4 million in severance and other payroll-related costs related to a headcount reduction in the corporate office;

•$4.9 million in costs related to the closure of the CASHMAX business and related operations, primarily consisting of severance and other payroll-related costs, net asset write-offs, impairment of internally developed software and contract termination costs;

•$4.1 million in costs primarily related to the closure of four stores in U.S. Pawn and three stores in Latin America Pawn, consisting primarily of severance and other payroll-related costs and reserves on net assets; and

• $5.0 million in other miscellaneous charges, primarily consisting of impairment of internally developed software and contract termination costs.


(in thousands)	Accrued Charges at September 30, 2019		Charges		Payments and Adjustments		Accrued Charges at September 30, 2020
Cash charges:
Labor reduction costs	$	—	$	6,438	$	492	$	5,946
CASHMAX shutdown costs	—		1,751		951		800
Store closure costs	—		1,806		—		1,806
Other	—		2,486		320		2,166
	$	—	$	12,481	$	1,763	$	10,718
Non-cash charges:
Labor reduction costs			$	—
CASHMAX shutdown costs			3,092
Store closure costs			2,328
Other			2,485
			$	20,386

Acquisitions

12 Months Ended

Sep. 30, 2021

Business Combination and Asset Acquisition [Abstract]

Acquisitions

NOTE 3: ACQUISITIONS

Fiscal 2021 Acquisitions

On June 8, 2021, we completed the acquisition of 100% of the common shares of PLO del Bajio S. de R.L. de C.V. (“Bajio”) and gained control of the entity, further expanding our geographic footprint within Mexico with the addition of 128 pawn stores. These stores operate under the name "Cash Apoyo Efectivo" and are located principally in the Mexico City metropolitan area.

The total consideration for Bajio was $23.6 million, consisting of $17.4 million of cash, and 212,870 shares of our Class A Non-Voting Common Stock valued at $1.6 million. In addition, the sellers are entitled to additional payments of up to $4.6 million to be paid in two payments over the next two years, contingent on the growth of the loan portfolios of the acquired stores. Up to 50% of any future contingent payments can be made in shares of our Class A Non-Voting Common Stock at our discretion. The value of the contingent consideration was included in the total consideration as the metrics were considered achievable on the date of acquisition. Cash paid at closing was $11.6 million and $3.8 million was paid in the fourth quarter of the fiscal year. Of the remaining $2.0 million, $1.6 million is expected to be paid prior to June 30, 2022, and $0.4 million is expected to be paid on or around the fifth anniversary of the date of acquisition .

The assets acquired and liabilities assumed are based upon the estimated fair values at the date of acquisition. The excess purchase price over the estimated fair market value of the new assets acquired has been recorded as goodwill.

The purchase price allocation is as follows, in thousands:


Cash and cash equivalents	$	308
Pawn loans	4,619
Pawn service charges receivable	1,335
Inventory	1,319
Property and equipment	2,025
Right-of-use assets	10,651
Goodwill	26,100
Intangible assets	3,965
Deferred tax asset, net	381
Other assets	746
Accounts payable, accrued expenses and other liabilities	(2,290)
Debt	(14,931)
Lease liabilities	(10,651)
Total consideration	$	23,577

Intangible assets acquired consist of indefinite-lived trade names.

The factors contributing to the recognition of goodwill, which is recorded in our Latin America Pawn segment, were based on several strategic and synergistic benefits we expect to realize from the acquisition, including expansion of our store base as well as the ability to further leverage our pawn expertise, investments in information technology and other back office and support functions of our existing Mexico pawn business. We expect none of the goodwill resulting from this business combination will be deductible for income tax purposes.

The results of Bajio have been included in our condensed consolidated financial statements from the date of acquisition in our Latin America Pawn segment. The acquired business contributed revenues of $9.6 million and net loss of $0.1 million during the period subsequent to acquisition.

On June 9, 2021, we repaid $14.9 million of Bajio’s existing debt assumed in the acquisition.

The following unaudited pro forma summary presents consolidated information for us as if the business combination had occurred on October 1, 2019. The pro forma information is not necessarily indicative of our results of operations had the acquisitions been completed on the above date, nor is it necessarily indicative of our future results. The pro forma information does not reflect any cost savings from operating efficiencies or synergies that could result from the acquisitions, nor does it reflect additional revenue opportunities following the acquisition. The pro forma adjustments reflected in the table below are subject to change as additional analysis is performed.


	Fiscal Years Ended September 30,
(in thousands, except per share amounts)	2021		2020



Revenue	$	748,957	$	854,926
Net income (loss)	$	8,828	$	(65,206)
Basic earnings (loss) per common share	$	0.16	$	(1.18)
Diluted earnings (loss) per common share	$	0.16	$	(1.18)

We did not have any material, nonrecurring pro forma adjustments directly attributable to the business combination included in the reported pro forma net revenue and net income.

During the fiscal year end ended September 30, 2021, we incurred total acquisition-related costs of $0.8 million. The acquisition-related costs were primarily related to legal, accounting and consulting services and were expensed as incurred through September 30, 2021, and are included in general and administrative expenses in the Consolidated Statements of Operations.

In May 2021, we acquired substantially all of the assets associated with 11 pawn stores in the Houston, Texas area, enhancing our position in this strategically important market. We have concluded that this acquisition was immaterial to our overall consolidated financial position and consolidated results of operations, and, therefore, have omitted information that would otherwise be required.

Earnings (Loss) Per Share

12 Months Ended

Sep. 30, 2021

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

NOTE 4: EARNINGS (LOSS) PER SHARE

The following table reconciles the number of common shares used to compute basic and diluted earnings per share attributable to EZCORP Inc., shareholders:


	Fiscal Year Ended September 30,
(in thousands, except per share amounts)	2021		2020		2019



Net income (loss)	$	8,612	$	(68,463)	$	2,541

Earnings per common share
Average common share outstanding (denominator)	55,744		55,313		55,341


Earnings (loss) per common share	$	0.15	$	(1.24)	$	0.05

Diluted earnings per common share
Average common share outstanding	55,744		55,313		55,341
Dilutive effect of restricted stock and convertible notes*	205		—		643
Diluted average common shares outstanding (denominator)	55,949		55,313		55,984




Diluted earnings (loss) per common share	$	0.15	$	(1.24)	$	0.05

Potential common shares excluded from the calculation of diluted earnings per share above:
Restricted stock**	1,233		2,786		2,121

* Includes time-based share-based awards and performance-based restricted stock units. See Note 9: Debt for discussion of the terms and conditions of the potential impact of the 2024 Convertible Notes and 2025 Convertible Notes. There is no dilutive impact for the Convertible Notes for the periods presented. This amount excludes all potential common shares for periods when there is a loss from continuing operations.

** Includes antidilutive share-based awards as well as performance-based share-based awards that are contingently issuable, but for which the condition for issuance has not been met as of the end of the reporting period.

Strategic Investments

12 Months Ended

Sep. 30, 2021

Equity Method Investments and Joint Ventures [Abstract]

Strategic Investments

NOTE 5: STRATEGIC INVESTMENTS

As of September 30, 2021, we owned 223,702,991 shares, or approximately 35.65%, of Cash Converters. We acquired our original investment (representing approximately 30% of the outstanding shares) in November 2009 and have increased our ownership through the acquisition of additional shares periodically since that time. In April 2021, we acquired 9,519,277 shares through the Cash Converters Dividend Reinvestment Plan, bringing our total ownership to 35.65% as indicated above. Since September 30 2021, we have acquired an additional 13 million shares, bringing our total ownership as of November 1, 2021 to 236,702,991 shares representing an ownership interest of 37.72%. See Note 16: Subsequent Events.

Our equity in Cash Converters’s net income was $4.3 million in fiscal 2021, and our equity in net loss was $2.1 million and $0.1 million in fiscal 2020 and 2019, respectively. Cash Converters did not declare or pay a dividend in fiscal 2020 or 2019. Cash Converters’s accumulated undistributed after-tax earnings included in our consolidated retained earnings were $18.0 million as of September 30, 2021.

The following tables present summary financial information for Cash Converters’s most recently reported results as applicable after translation to U.S. dollars:


	June 30,
(in thousands)	2021		2020

Current assets	$	167,553	$	157,183
Non-current assets	191,788		172,833
Total assets	$	359,341	$	330,016

Current liabilities	$	61,395	$	68,028
Non-current liabilities	57,511		51,275
Shareholders’ equity	240,435		210,713
Total liabilities and shareholders’ equity	$	359,341	$	330,016


	Fiscal Year Ended June 30,
(in thousands)	2021		2020		2019

Gross revenues	$	150,165	$	187,025	$	201,365
Gross profit	$	105,851	$	112,511	$	111,932
Net profit (loss)	$	12,081	$	(7,032)	$	(1,210)

At September 30, 2021, the fair value of our investment in Cash Converters, as estimated by reference to its quoted market price per share, was greater than its carrying value.

For the first and second quarters of fiscal 2019, we determined that our investment was impaired and that such impairment was "other-than-temporary." In reaching this conclusion, we considered all available evidence, including evidence in existence as of September 30, 2018. Additionally, we noted the following developments subsequent to September 30, 2018: (i) continued decline in Cash Converters's share price; and (ii) ongoing uncertainty around the Queensland, Australia class action lawsuit regarding historical lending practices by Cash Converters, for which a settlement agreement was reached subsequent to September 30, 2019. As a result, we recognized an other-than-temporary impairment loss in Cash Converters of $19.8 million ($15.3 million, net of taxes) during fiscal 2019. The fair value of our investment in Cash Converters was $6.2 million below its carrying value as of September 30, 2019, which we determined was not other-than temporary primarily as a result of the subsequent settlement of the remaining Queensland, Australia class action lawsuit and recovery of share price.

We will continue to monitor the fair value of our investment in Cash Converters for other-than-temporary impairments in future reporting periods and may record additional impairment charges should the fair value of our investment in Cash Converters decline below its carrying value for an extended period of time. See Note 6: Fair Value Measurements for the fair value and carrying value of our investment in Cash Converters.

We hold a 13.14% ownership in "RDC" and recognized a $0.4 million, $0.3 million and $0.2 million net loss for the fiscal years ended 2021, 2020 and 2019 respe

Fair Value Measurements

12 Months Ended

Sep. 30, 2021

Fair Value Disclosures [Abstract]

Fair Value Measurements

NOTE 6: FAIR VALUE MEASUREMENTS

The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy prioritizes the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories:

•Level 1 — Quoted market prices in active markets for identical assets or liabilities.

•Level 2 — Other observable market-based inputs or unobservable inputs that are corroborated by market data.

•Level 3 — Unobservable inputs that are not corroborated by market data.

Financial Assets and Liabilities Not Measured at Fair Value

The tables below present our financial assets and liabilities that were not measured at fair value:


	Carrying Value		Estimated Fair Value
	September 30, 2021		September 30, 2021		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,181	$	1,181	$	—	$	—	$	1,181
Investments in unconsolidated affiliates	37,724		48,954		41,638		—		7,316
Financial liabilities:
2024 Convertible Notes	$	123,543	$	153,281	$	—	$	153,281	$	—
2025 Convertible Notes	140,643		155,250		—		155,250		—


	Carrying Value		Estimated Fair Value
	September 30, 2020		September 30, 2020		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,148	$	1,148	$	—	$	—	$	1,148
Investments in unconsolidated affiliates	32,458		32,597		24,833		—		7,764
Financial liabilities:
2024 Convertible Notes	$	117,193	$	129,979	$	—	$	129,979	$	—
2025 Convertible Notes	133,164		137,569		—		137,569		—
8.5% unsecured debt due 2024	872		872		—		—		872

Based primarily on the short-term nature of cash and cash equivalents, pawn loans, pawn service charges receivable and other debt, we estimate that their carrying value approximates fair value. We consider our cash and cash equivalents to be measured using Level 1 inputs and our pawn loans, pawn service charges receivable and other debt to be measured using Level 3 inputs. Significant increases or decreases in the underlying assumptions used to value pawn loans, pawn service charges receivable, consumer loans, fees and interest receivable and other debt could significantly increase or decrease these fair value estimates.

Included in “Accounts payable, accrued expenses and other current liabilities“ in our Consolidated Balance Sheets is $4.6 million which represents the fair value of acquisition-related contingent consideration as discussed in Note 3: Acquisitions. The key assumptions used to determine the fair value of acquisition-related contingent consideration are estimated by management, not observable in the market and, therefore considered Level 3 inputs within the fair value hierarchy.

In September 2020, we received the final payment from AlphaCredit on the notes receivable related to the sale of Grupo Finmart and recorded the amount under “Restricted cash” in our consolidated balance sheet as of September 30, 2021 and 2020, respectively. In August 2019, AlphaCredit notified us of an indemnity claim for certain pre-closing taxes, but the nature, extent and validity of such claim has yet to be determined.

The inputs used to generate the fair value of the investment in Cash Converters were considered Level 1 inputs. These inputs consist of (a) the quoted stock price on the Australian Stock Exchange multiplied by (b) the number of shares we owned multiplied by (c) the applicable foreign currency exchange rate as of the end of our reporting period. We included no control premium for owning a large percentage of outstanding shares.

We use the equity method of accounting for our 13.14% ownership in a previously consolidated variable interest entity, RDC, over which we no longer have the power to direct the activities that most significantly affect its economic performance. We believe its fair value approximates carrying value although such fair value is highly variable and includes significant unobservable inputs.

We measured the fair value of the 2024 and 2025 Convertible Notes using quoted price inputs. The notes are not actively traded, and thus the price inputs represent a Level 2 measurement. As the quoted price inputs are highly variable from day to day, the fair value estimates disclosed above could significantly increase or decrease.

In March 2019, we received $1.1 million in previously escrowed seller funds as a result of settling certain indemnification claims with the seller of GPMX. In April 2019, we loaned the $1.1 million back to the seller of GPMX in exchange for a promissory note. The note bears interest at the rate of 2.89% per annum and is secured by certain marketable securities owned by the seller and held in a U.S. brokerage account. All principal and accrued interest is due and payable in April 2024. The principal amount of the note approximated its carrying value as of September 30, 2021 and 2020, respectively.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Property and Equipment

12 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Property and Equipment

NOTE 7: PROPERTY AND EQUIPMENT

Major classifications of property and equipment were as follows:


	September 30,
	2021						2020
(in thousands)	Carrying Amount		Accumulated Depreciation		Net Book Value		Carrying Amount		Accumulated Depreciation		Net Book Value

Land	$	4	$	—	$	4	$	4	$	—	$	4
Buildings and improvements	113,015		(85,521)		27,494		105,137		(75,445)		29,692
Furniture and equipment	137,828		(111,944)		25,884		127,793		(101,888)		25,905
Software	33,981		(33,591)		390		33,729		(33,190)		539
Construction in progress	39		—		39		846		—		846
	$	284,867	$	(231,056)	$	53,811	$	267,509	$	(210,523)	$	56,986

The depreciation of property and equipment is recorded as depreciation expense and included under “Depreciation and amortization” recorded in our Consolidated Statements of Operations. These amounts were $19.4 million, $19.6 million and $21.0 million for fiscal 2021, 2020 and 2019, respectively.

Goodwill and Intangible Assets

12 Months Ended

Sep. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

NOTE 8: GOODWILL AND INTANGIBLE ASSETS

We evaluate goodwill for impairment annually on September 30 and upon the occurrence of certain triggering events or substantive changes in circumstances that indicate that the fair value of goodwill may be impaired.

As of September 30, 2021, we assessed qualitative factors and determined that it was not more-likely-than-not that the fair values of our reporting units were less than their carrying values as of the testing date. As a result of our assessment, no goodwill impairment charge was recorded during the fiscal year ended September 30, 2021.

During the second quarter of fiscal 2020, the decline in our market capitalization indicated a possible impairment in the carrying value of goodwill. We elected to perform a quantitative analysis as of March 31, 2020, using the income approach with discount rates from 11% to 19%. As a result of our quantitative analysis, we determined the fair value of each of our reporting units was below its carrying value, primarily as a result of the impact of the COVID-19 pandemic on typical customer behavior, which led to a significant decline in pawn loan balances, and the mandated closure of stores in our GPMX countries. We recorded a goodwill impairment charge of $41.3 million in the second quarter of fiscal 2020 as “Impairment of goodwill, intangible and other assets” in our Consolidated Statements of Operations. No further indicators of goodwill impairment were noted as of September 30, 2020.

We test indefinite-lived intangible assets for impairment by first assessing qualitative factors to determine whether it is necessary to perform a quantitative impairment test. Based on our assessment of qualitative factors as of September 30, 2021, no impairment charges were recorded related to intangible assets or long-lived asset groups.

In connection with the analysis of goodwill as of March 31, 2020, we determined that the fair values of the trade names associated with acquired entities in our Mexico and GPMX reporting units were also impaired and recorded an impairment charge of $2.9 million and $1.7 million, respectively. Furthermore, we determined the carrying amount of certain long-lived asset groups were not recoverable and recorded an impairment charge of $1.1 million in the second quarter of 2020 related to these asset groups. These impairment charges were recorded as “Impairment of goodwill, intangible and other assets” in our Consolidated Statements of Operations. No additional indicators of impairment of intangible assets or long-lived asset groups were noted as of September 30, 2020.

The following table presents the changes in the carrying value of goodwill by segment:


(in thousands)	U.S. Pawn		Latin America Pawn		Consolidated

Balances as of September 30, 2019	$	251,752	$	48,775	$	300,527
Measurement period adjustments	176		(149)		27
Goodwill impairment *	(10,000)		(31,340)		(41,340)
Effect of foreign currency translation changes	—		(1,632)		(1,632)
Balances as of September 30, 2020	$	241,928	$	15,654	$	257,582
Acquisitions	2,543		26,100		28,643

Effect of foreign currency translation changes	—		(467)		(467)
Balances as of September 30, 2021	$	244,471	$	41,287	$	285,758

* Represents cumulative goodwill impairment.

The following table presents the balance of each major class of intangible assets:


	September 30,
(in thousands)	2021		2020

Non-amortizing intangible assets:
Trade names	$	23,036	$	19,094
Accumulated impairment losses	(4,598)		(4,598)
	18,438		14,496
Pawn licenses	9,694		9,509
	$	28,132	$	24,005

Amortizing intangible assets:
Internally developed software	$	78,174	$	67,457
Accumulated amortization	(43,710)		(33,646)
Accumulated impairment losses	(2,579)		(2,579)
	$	31,885	$	31,232

Non-compete agreements	$	3,502	$	3,417
Accumulated amortization	(3,502)		(3,394)
	$	—	$	23

Other	$	4,452	$	5,600
Accumulated amortization	(2,365)		(2,222)
	$	2,087	$	3,378
Intangible assets, net	$	62,104	$	58,638

The amortization of most definite-lived intangible assets is recorded as amortization expense and included under “Depreciation and amortization” expense in our Consolidated Statements of Operations. These amounts were $11.3 million, $11.2 million and $7.8 million for fiscal 2021, 2020 and 2019, respectively.

As of September 30, 2021, our estimate of future amortization expense for definite-lived intangible assets is as follows (in thousands):


2022	$	11,301
2023	9,240
2024	7,332
2025	4,211
2026	1,769

As acquisitions and dispositions occur in the future, amortization expense may vary from these estimates.

Debt

12 Months Ended

Sep. 30, 2021

Debt Disclosure [Abstract]

Debt

NOTE 9: DEBT

The following tables present our debt instruments outstanding, contractual maturities and interest expense:


	September 30, 2021						September 30, 2020
(in thousands)	Gross Amount		Debt Discount and Issuance Costs		Carrying Amount		Gross Amount		Debt Discount and Issuance Costs		Carrying Amount

2024 Convertible Notes	$	143,750	$	(20,207)	$	123,543	$	143,750	$	(26,557)	$	117,193
2025 Convertible Notes	172,500		(31,857)		140,643		172,500		(39,336)		133,164
8.5% unsecured debt due 2024*	—		—		—		872		—		872
Total	$	316,250	$	(52,064)	$	264,186	$	317,122	$	(65,893)	$	251,229
Less current portion	—		—		—		213		—		213
Total long-term debt	$	316,250	$	(52,064)	$	264,186	$	316,909	$	(65,893)	$	251,016

* Amounts translated from Guatemalan quetzales as of the applicable period end.


	Schedule of Contractual Maturities
(in thousands)	Total		Less Than 1 Year		1 - 3 Years		3 - 5 Years

2024 Convertible Notes*	$	143,750	$	—	$	143,750	$	—
2025 Convertible Notes*	172,500		—		—		172,500
Total	$	316,250	$	—	$	143,750	$	172,500

* Excludes the potential impact of embedded derivatives.


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

2019 Convertible Notes:
Contractual interest expense	$	—	$	—	$	3,074
Amortization of debt discount and deferred financing costs	—		—		7,556
Total interest expense	$	—	$	—	$	10,630
2024 Convertible Notes:
Contractual interest expense	$	4,133	$	4,133	$	4,133
Amortization of debt discount and deferred financing costs	6,349		5,883		5,452
Total interest expense	$	10,482	$	10,016	$	9,585
2025 Convertible Notes:
Contractual interest expense	$	4,097	$	4,097	$	4,097
Amortization of debt discount and deferred financing costs	7,479		6,954		6,468
Total interest expense	$	11,576	$	11,051	$	10,565

2.375% Convertible Senior Notes Due 2025

In May 2018, we issued $172.5 million aggregate principal amount of 2.375% Convertible Senior Notes Due 2025 (the “2025 Convertible Notes”). All of the 2025 Convertible Notes were issued pursuant to an indenture dated May 14, 2018 (the "2018 Indenture") by and between us and Wells Fargo Bank, National Association, as the trustee. Effective October 1, 2019, Branch Banking and Trust Company (“BB&T”), a North Carolina Bank, has assumed the duties and responsibilities as trustee under the 2018 Indenture.

The 2025 Convertible Notes were issued in a private offering and resold under Rule 144A under the Securities Act of 1933. The 2025 Convertible Notes pay interest semi-annually in arrears at a rate of 2.375% per annum on May 1 and November 1 of each year, commencing November 1, 2018, and will mature on May 1, 2025 (the "2025 Maturity Date"), unless converted, redeemed or repurchased in accordance with their terms prior to such date. At maturity, the holders of the 2025 Convertible Notes will be entitled to receive cash equal to the principal amount of the 2025 Convertible Notes plus unpaid accrued interest.

The 2025 Convertible Notes are convertible based on an initial conversion rate of 62.8931 shares of Class A Non-Voting Common Stock (“Class A Common Stock”) per $1,000 principal amount (equivalent to an initial conversion price of $15.90 per share). The conversion rate will not be adjusted for any accrued and unpaid interest. The 2025 Convertible Notes contain certain make-whole fundamental change premiums and customary anti-dilution adjustments. Upon conversion, we may settle in cash, shares of Class A Common Stock or any combination thereof, at our election. We account for the Class A Common Stock issuable upon conversion under the treasury stock method. If our average share price is over $15.90 per share for any fiscal quarter, we are required to recognize incremental dilution of our earnings per share.

Prior to November 1, 2024, the 2025 Convertible Notes are convertible only under the following circumstances: (1) during any fiscal quarter commencing after the fiscal quarter ended on June 30, 2018 (and only during such fiscal quarter), if the last reported sale price of our Class A Common Stock for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on the last trading day of the immediately preceding fiscal quarter is greater than or equal to 130% of the conversion price on each applicable trading day; (2) during the five business day period after any five consecutive trading day period (the “measurement period”) in which the trading price, as defined in the 2018 Indenture, per $1,000 principal amount of notes for each trading day of the measurement period was less than 98% of the product of the last reported sale price of our Class A Common Stock and the conversion rate on such trading day; (3) if we call any or all of the 2025 Convertible Notes for redemption, at any time prior to the close of business on the business day immediately preceding the redemption date; or (4) upon the occurrence of specified corporate events, as defined in the 2018 Indenture. On or after November 1, 2024 until the close of business on the business day immediately preceding the 2025 Maturity Date, holders of 2025 Convertible Notes may, at their option, convert their 2025 Convertible Notes at any time, regardless of the foregoing circumstances.

We may not redeem the 2025 Convertible Notes prior to May 1, 2022. At our option, we may redeem for cash all or any portion of the 2025 Convertible Notes on or after May 1, 2022, if the last reported sale price of the Class A Common Stock has been at least 130% of the

conversion price then in effect for at least 20 trading days (whether or not consecutive), including the trading day immediately preceding the date on which we provide notice of redemption, during any 30 consecutive trading day period ending on, and including, the trading day immediately preceding the date on which we provide notice of redemption. The redemption price will be equal to 100% of the principal amount of the 2025 Convertible Notes to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date.

We measured the fair value of the liability component of the 2025 Convertible Notes under a discounted cash flow approach considering our synthetic credit rating, as determined with external consultation, including inputs that are not observable in the market. The fair value of the liability component was estimated by calculating the present value of the cash flows using a discount rate of 8% for a similarly structured liability with no conversion feature, maturing in seven years. Our estimate resulted in an initial carrying value of the liability component of the 2025 Convertible Notes of $121.3 million with an associated original issue discount of $51.2 million, exclusive of deferred financing costs, accreted to the face value of the 2025 Convertible Notes based on the effective interest method through the 2025 Maturity Date.

We accounted for the conversion feature of the 2025 Convertible Notes as a separate equity-classified instrument (“2025 Convertible Notes Embedded Derivative”). The carrying amount of the 2025 Convertible Notes conversion feature (the “2025 Convertible Notes Embedded Derivative”) is currently included under “Additional paid-in capital” in our Consolidated Balance Sheets of September 30, 2021 and was initially calculated as $49.6 million ($39.1 million, net of tax).

We incurred transaction costs of $5.5 million related to the issuance of the 2025 Convertible Notes, which we recorded as deferred financing costs and are included under “Long-term debt, net” and “Additional paid-in capital” in our Consolidated Balance Sheets.

The effective interest rate for fiscal 2021 was approximately 9%. As of September 30, 2021, the remaining unamortized debt discount and issuance costs will be amortized through the 2025 Maturity Date assuming no early conversion.

As of September 30, 2021, the 2025 Convertible Notes were not convertible as no conditions of conversion had been met. Accordingly, the net balance of the 2025 Convertible Notes was classified as a non-current liability in our Consolidated Balance Sheets as of September 30, 2021. The classification of the 2025 Convertible Notes as current or non-current in the Consolidated Balance Sheets is evaluated at each balance sheet date and may change from time to time depending on whether any of the conversion conditions has been met.

If one of the conversion conditions is met in any future fiscal quarter, we will classify our net liability under the 2025 Convertible Notes as a current liability in the Consolidated Balance Sheets as of the end of that fiscal quarter. If none of the conversion conditions have been met in a future fiscal quarter prior to the one-year period immediately preceding the 2025 Maturity Date, we will classify our net liability under the 2025 Convertible Notes as a non-current liability in the Consolidated Balance Sheets as of the end of that fiscal quarter. If the note holders elect to convert their 2025 Convertible Notes prior to maturity, any unamortized discount and transaction costs will be recognized as expense at the time of conversion. If the entire outstanding principal amount had been converted on September 30, 2021, we would have recorded an expense associated with the conversion, comprised of $31.9 million of unamortized debt discount and issuance costs. As of September 30, 2021, none of the note holders had elected to convert their 2025 Convertible Notes. As of September 30, 2021, the if-converted value of the 2025 Convertible Notes did not exceed the principal amount.

2.875% Convertible Senior Notes Due 2024

In July 2017, we issued $143.75 million aggregate principal amount of 2.875% Convertible Senior Notes Due 2024 (the “2024 Convertible Notes”). All of the 2024 Convertible Notes were issued pursuant to an indenture dated July 5, 2017 (the “2017 Indenture”) by and between us and Wells Fargo Bank, National Association, as the trustee. Effective October 1, 2019, BB&T has assumed the duties and responsibilities as trustee under the 2017 Indenture.

The 2024 Convertible Notes were issued in a private offering and resold under Rule 144A under the Securities Act of 1933. The 2024 Convertible Notes pay interest semi-annually in arrears at a rate of 2.875% per annum on January 1 and July 1 of each year, commencing January 1, 2018, and will mature on July 1, 2024 (the “2024 Maturity Date”), unless converted, redeemed or repurchased in accordance with their terms prior to such date. At maturity, the holders of the 2024 Convertible Notes will be entitled to receive cash equal to the principal amount of the 2024 Convertible Notes plus unpaid accrued interest.

The 2024 Convertible Notes are convertible based on an initial conversion rate of 100 shares of Class A Common Stock per $1,000 principal amount (equivalent to an initial conversion price of $10.00 per share). The conversion rate will not be adjusted for any accrued and unpaid interest. The 2024 Convertible Notes contain certain make-whole fundamental change premiums and customary anti-dilution adjustments. Upon conversion, we may settle in cash, shares of Class A Common Stock or any combination thereof, at our election. We account for the Class A Common Stock issuable upon conversion under the treasury stock method. If our share price increases over $10.00 per share, we are required to recognize incremental dilution of our earnings per share.

Prior to January 1, 2024, the 2024 Convertible Notes will be convertible only under the following circumstances: (1) during any fiscal quarter commencing after the fiscal quarter ending on September 30, 2017 (and only during such fiscal quarter), if the last reported sale price of our Class A Common Stock for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on

the last trading day of the immediately preceding fiscal quarter is greater than or equal to 130% of the conversion price on each applicable trading day; (2) during the five business day period after any five consecutive trading day period (the “measurement period”) in which the trading price, as defined in the 2017 Indenture, per $1,000 principal amount of notes for each trading day of the measurement period was less than 98% of the product of the last reported sale price of our Class A Common Stock and the conversion rate on such trading day; (3) if we call any or all of the 2024 Convertible Notes for redemption, at any time prior to the close of business on the business day immediately preceding the redemption date; or (4) upon the occurrence of specified corporate events, as defined in the 2017 Indenture. On or after January 1, 2024 until the close of business on the business day immediately preceding the 2024 Maturity Date, holders of 2024 Convertible Notes may, at their option, convert their 2024 Convertible Notes at any time, regardless of the foregoing circumstances.

We may not redeem the 2024 Convertible Notes prior to July 6, 2021. At our option, we may redeem for cash all or any portion of the 2024 Convertible Notes on or after July 6, 2021, if the last reported sale price of the Class A Common Stock has been at least 130% of the conversion price then in effect for at least 20 trading days (whether or not consecutive), including the trading day immediately preceding the date on which we provide notice of redemption, during any 30 consecutive trading day period ending on, and including, the trading day immediately preceding the date on which we provide notice of redemption. The redemption price will be equal to 100% of the principal amount of the 2024 Convertible Notes to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date.

We measured the fair value of the liability component of the 2024 Convertible Notes under a discounted cash flow approach considering our synthetic credit rating, as determined with external consultation, including inputs that are not observable in the market. The fair value of the liability component was estimated by calculating the present value of the cash flows using discount rates slightly above 8% for a similarly structured liability with no conversion feature, maturing in seven years. Our estimate resulted in an initial carrying value of the liability component of the 2024 Convertible Notes of $102.7 million with an associated original issue discount of $41.0 million, exclusive of deferred financing costs, accreted to the face value of the 2024 Convertible Notes based on the effective interest method through the 2024 Maturity Date.

We accounted for the conversion feature of the 2024 Convertible Notes as a separate equity-classified instrument (the “2024 Convertible Notes Embedded Derivative”), initially recorded as $39.8 million ($25.3 million, net of tax), inclusive of deferred financing costs, on the issuance date and included under “Additional paid-in capital” in our Consolidated Balance Sheets, including an allocated portion of the deferred financing costs.The carrying amount of the 2024 Convertible Notes Embedded Derivative included under “Additional paid-in capital” in our Consolidated Balance Sheets of September 30, 2021 was $25.3 million.

We incurred transaction costs of $4.2 million related to the issuance of the 2024 Convertible Notes, which we recorded as deferred financing costs and are included under “Long-term debt, net” and “Additional paid-in capital” in our Consolidated Balance Sheets. Deferred financing costs recorded under “Long-term debt, net” are being amortized to interest expense over the expected term of the 2024 Convertible Notes.

As of September 30, 2021, the 2024 Convertible Notes were not convertible as no conditions of conversion had been met. Accordingly, the net balance of the 2024 Convertible Notes was classified as a non-current liability in our Consolidated Balance Sheets as of September 30, 2021. The classification of the 2024 Convertible Notes as current or non-current in the Consolidated Balance Sheets is evaluated at each balance sheet date and may change from time to time depending on whether any of the conversion conditions has been met.

If one of the conversion conditions is met in any future fiscal quarter, we will classify our net liability under the 2024 Convertible Notes as a current liability in the Consolidated Balance Sheets as of the end of that fiscal quarter. If none of the conversion conditions have been met in a future fiscal quarter prior to the one-year period immediately preceding the 2024 Maturity Date, we will classify our net liability under the 2024 Convertible Notes as a non-current liability in the Consolidated Balance Sheets as of the end of that fiscal quarter. If the note holders elect to convert their 2024 Convertible Notes prior to maturity, any unamortized discount and transaction costs will be recognized as expense at the time of conversion. If the entire outstanding principal amount had been converted on September 30, 2021, we would have recorded an expense associated with the conversion, comprised of $20.2 million of unamortized debt discount and issuance costs. As of September 30, 2021, none of the note holders had elected to convert their 2024 Convertible Notes. As of September 30, 2021, the if-converted value of the 2024 Convertible Notes did not exceed the principal amount.

2.125% Cash Convertible Senior Notes Due 2019

In June 2014, we issued $200 million aggregate principal amount of 2.125% Cash Convertible Senior Notes Due 2019 (the “2019 Convertible Notes”), with an additional $30 million principal amount being issued in July 2014. In July 2017, we used $34.4 million of net proceeds from the 2024 Convertible Notes offering to repurchase and retire $35.0 million aggregate principal amount of 2019 Convertible Notes. The 2019 Convertible Notes paid interest semi-annually in arrears at a rate of 2.125% per annum on June 15 and December 15 of each year. The 2019 Convertible Notes matured on June 15, 2019 (the "2019 Maturity Date"), and the remaining $195.0 million aggregate principal amount outstanding plus accrued interest was repaid using cash on hand.

2019 Convertible Notes Warrants

In connection with the issuance of the 2019 Convertible Notes, we also sold net-share-settled warrants (the “2019 Convertible Notes Warrants”). The 2019 Convertible Notes Warrants allowed for the purchase of up to approximately 14.3 million shares of our Class A Common Stock at a strike price of $20.83 per share. We accounted for the Class A Common Stock issuable upon exercise under the treasury stock method. The 2019 Convertible Notes Warrants began to expire on a daily basis after we repaid the 2019 Convertible Notes and the last of the unexpired 2019 Convertible Notes Warrants expired in May 2020. As of September 30, 2020, there were no 2019 Convertible Notes Warrants outstanding, and no shares of Class A Common Stock were ever issued pursuant to the 2019 Convertible Notes Warrants.

CASHMAX Secured Borrowing Facility

In November 2018, we entered into a receivable's securitization facility with a third-party lender to provide funding for installment loan originations in our Canadian CASHMAX business. We terminated this facility in September 2020 as part of the closure of the operations of our CASHMAX business.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Common Stock and Stock Compensation

12 Months Ended

Sep. 30, 2021

Share-based Payment Arrangement [Abstract]

Common Stock and Stock Compensation

NOTE 10: COMMON STOCK AND STOCK COMPENSATION

Common Stock Repurchase Program

In December 2019, our Board of Directors (the "Board") authorized the repurchase of up to $60.0 million of our Class A Common Stock over three years. Repurchases under the program were suspended in March 2020 in order to preserve liquidity as a result of uncertainties regarding the COVID-19 pandemic, and no share repurchases under the program have been executed since then. Through March 2020, we repurchased and retired 943,149 shares of our Class A Common Stock for $5.2 million, which amount was allocated between "Additional paid-in capital" and "Retained earnings" in our Consolidated Balance Sheets.

Stock Compensation

Our Long-Term Incentive Plan (the “LTI Plan”) permits grants of options, restricted stock awards and stock appreciation rights covering up to 5,485,649 shares of our Class A Common Stock plus any shares that become available for issuance under either the LTI Plan or prior plans as a result of forfeitures or cancellations of awards without delivery of shares or as a result of withholding shares to satisfy tax withholding obligations.

The purpose of the LTI Plan is to retain the services of valued employees and directors and to incentivize such persons to make contributions to our company and motivate excellent performance. Under the LTI Plan, we grant awards of restricted stock or restricted stock units to employees and non-employee directors. Awards granted to employees are typically subject to performance and service conditions. Awards granted to non-employee directors are time-based awards subject only to service conditions. Awards are measured at the grant date fair value with compensation costs associated with the awards recognized over the requisite service period, usually the vesting period, on a straight-line basis.

Board of Director Awards

In February 2021, we granted 127,744 shares of restricted stock to the non-employee directors who were elected to serve one-year terms at the 2021 Annual Meeting of Stockholders. Those shares are scheduled to vest at the 2022 Annual Meeting of Stockholders (but in no event later than March 31, 2022), subject only to service conditions.

In December 2020, we granted 143,145 shares of restricted stock to the non-employee directors serving at that time. Those shares were scheduled to vest on March 31, 2021, subject only to service conditions. The vesting of 79,525 of such shares was accelerated to February 18, 2021 (the date of the 2021 Annual Meeting of Stockholders) when the term of service for five of the non-employee directors ended. The remaining 63,620 shares vested on March 31, 2021.

In May 2020, we granted 12,346 shares of restricted stock to a newly-elected non-employee director, and in November 2019, we granted 222,912 shares of restricted stock to the non-employee directors serving at that time. The vesting of these shares was subject only to service conditions, and all of such shares vested on September 30, 2020.

In May 2019 and April 2019, we granted a total of 60,088 shares of restricted stock to our seven newly-elected non-employee directors, and in November 2018, we granted 59,812 shares of restricted stock to our non-employee directors serving at that time. The vesting of these shares was subject only to service conditions, and all of the shares vested on September 30, 2019.

Employee Awards

All LTI Plan awards are reviewed and approved by the People and Compensation Committee of the Board of Directors (the “Committee”).

FY21 Awards — In February 2021, we granted 1,177,214 shares of restricted stock to employees. The awards have a three-year performance period consisting of fiscal 2021, fiscal 2022 and fiscal 2023. For each award, the total number of shares was allocated equally among the three fiscal years in the performance period, with each tranche having separate performance conditions. The number of shares available to vest from each tranche can range from 0 to 150% and is dependent on the achievement of the performance condition for that tranche. All of the shares that become available to vest based on the achievement of the performance conditions will vest on September 30, 2023, subject to continuous, active employment with the Company through that date. Performance targets for the fiscal 2021 tranche were determined and communicated in February 2021. Grant dates for the other two tranches will be determined when the applicable performance targets are established for these tranches. As of September 30, 2021, we considered the performance targets for the fiscal 2021 tranche to be probable of achievement at the 150% level. In August 2021, we granted an additional 4,722 shares of restricted stock to employees under similar terms as those granted in February 2021.

FY20 Awards — In January 2020, the Committee approved restricted stock awards for employees but did not finalize the performance targets at that time. In November 2020, the Committee approved the applicable performance targets and we granted 550,224 shares of restricted stock to employees. We consider the awards to have a three-year performance period consisting of fiscal 2020, fiscal 2021 and fiscal 2022, with a service condition applicable to fiscal 2020 and then separate performance conditions applicable to fiscal 2021 and 2022. For each award, the total number of shares was allocated equally among fiscal 2021 and fiscal 2022, with each tranche having separate performance conditions. The number of shares available to vest from each tranche is dependent on the achievement of the performance condition for that tranche and can range from 0 to 100%. All of the shares that become available to vest based on the achievement of the performance conditions will vest on September 30, 2022, subject to continuous, active employment with the Company through that date. Performance targets for the fiscal 2021 tranche were communicated in January 2021. Grant dates for the fiscal 2022 tranche will be determined when performance targets are established for that tranche. As of September 30, 2021, we considered the performance targets for the fiscal 2021 tranche to be probable of achievement at the 100% level.

FY19 Awards — In July 2019 and November 2018, we granted 61,138 shares of restricted stock and 971,615 shares of restricted stock, respectively, to employees. The awards had a three-year performance period consisting of fiscal 2019, fiscal 2020 and fiscal 2021, and were subject to a single three-year performance condition as well as a service condition through the end of the performance period. In November 2020, the Committee determined that the stated performance target for such awards was not probable of achievement and approved a modification of such awards that reduced the number of shares available for vesting and established a new one-year performance condition (in addition to the continuing service condition) applicable to the vesting of the remaining shares. We treated this modification as a cancellation of the existing awards and the grant of new awards subject to a new performance condition, which resulted in (1) the cancellation of awards covering 458,960 shares and the reversal of $2.9 million of previously recognized stock compensation expense and (2) the grant of 358,883 shares of restricted stock. These awards are scheduled to vest on September 30, 2021, subject to the achievement of the specified performance target, which will be determined in November 2021. As of September 30, 2021, we considered that performance target to be probable of achievement.

FY18 Awards — In December 2017, we granted 1,308,533 shares of restricted stock to employees. The awards had a three-year performance period consisting of fiscal 2018, fiscal 2019 and fiscal 2020, and were subject to a single three-year performance condition as well as a service condition through the end of the performance period. Awards covering 190,725 shares vested on September 30, 2018. In November 2020, the Committee determined that the performance target applicable to the awards was only partially achieved,and approved the vesting of 295,723 shares in December 2020. Awards covering 81,896 shares were cancelled, resulting in a reversal of $0.8 million of previously recognized stock compensation expense.

FY17 Awards — In November and December 2016 and April 2017, we granted 931,260 shares of restricted stock to employees. The awards had a three-year performance period consisting of fiscal 2017, fiscal 2018 and fiscal 2019, and were subject to a single three-year performance condition as well as a service condition through the end of the performance period. Following the end of fiscal 2019, the Committee determined that the applicable performance target had been achieved, and the awards that remained outstanding at that time (covering 463,467 shares) vested.

As of September 30, 2021, the unamortized fair value, exclusive of forfeitures, of share awards to be amortized over their remaining vesting periods was approximately $1.2 million. The weighted-average period over which these costs will be amortized is approximately two years.

The following table presents amounts related to our stock compensation arrangements:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Share-based compensation costs	$	3,946	$	(5,094)	$	9,751
Income tax expense (benefit) on share-based compensation	561		420		(1,098)

The following table presents a summary of stock compensation activity:


	Shares	Weighted Average Grant Date Fair Value

Outstanding as of September 30, 2020	1,108,920	$	5.65
Granted	1,811,708	4.92
Released (a)	(675,475)	7.59
Cancelled	(26,376)	6.20
Outstanding as of September 30, 2021	2,218,777	$	4.86

(a) 168,653 shares were withheld to satisfy related income tax withholding.

The following table presents a summary of the fair value of shares granted:


	Fiscal Year Ended September 30,
(in millions except per share amounts)	2021		2020		2019

Weighted average grant date fair value per share granted (a)	$	4.92	$	5.73	$	9.29
Total market value of shares released	$	3.4	$	5.1	$	11.8

(a) Awards with performance and time-based vesting provisions are generally valued based upon the underlying share price as of the issuance date.

Other

We have not declared or paid any dividends and currently do not anticipate paying any dividends in the immediate future. As described in Note 9: Debt, payment of a dividend requires an adjustment to the conversion rate of our Convertible Notes. Should we pay dividends in the future, our certificate of incorporation provides that cash dividends on common stock, when declared, must be declared and paid at the same per share amounts on both classes of stock. Any future determination to pay cash dividends will be at the discretion of our Board of Directors.

Income Taxes

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 11: INCOME TAXES

The following table presents the components of our income from continuing operations before income taxes, including inter-segment amounts:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Domestic*	$	2,320	$	(31,989)	$	(9,609)
Foreign	13,742		(38,106)		13,783
	$	16,062	$	(70,095)	$	4,174

* Includes the majority of our corporate administrative costs. See Note 14: Segment Information for information pertaining to segment contribution.

The following table presents the significant components of the income tax provision:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Current:
Federal	$	(479)	$	(6,631)	$	431
State and foreign	4,646		10,544		704
	4,167		3,913		1,135
Deferred:
Federal	3,202		(1,561)		(4,264)
State and foreign	81		(3,984)		5,535
	3,283		(5,545)		1,271
Total income tax (benefit) expense	$	7,450	$	(1,632)	$	2,406

The following table presents a reconciliation of income taxes calculated at the statutory rate and the provision for income taxes:


	Fiscal Year Ended September 30,
(in thousands)	2021			2020			2019

Income tax expense (benefit) at the federal statutory rate	$	3,374		$	(14,720)		$	878
State taxes, net of federal benefit	931			951			184
Mexico inflation adjustment	(1,217)			(1,120)			(801)
Non-deductible items	2,087			772			2,088
Tax credits	—			—			(551)
Foreign rate differential	1,111			(1,671)			1,080
Change in valuation allowance	(137)			962			1,601
Stock compensation	293			598			(711)
Uncertain tax positions	208			2,849			(1,596)
Non-deductible impairment	—			9,093			—
Deferred tax true-up	896			—			—
Other	(96)			654			234
Total income tax expense (benefit)	$	7,450		$	(1,632)		$	2,406
Effective tax rate	46		%	2		%	58		%

The following table shows significant components of our deferred tax assets and liabilities:


	September 30,
(in thousands)	2021		2020

Deferred tax assets:
Cash Converters	$	13,848	$	15,049
Tax over book inventory	7,595		9,737
Accrued liabilities	7,731		8,924
Pawn service charges receivable	1,195		1,019
Stock compensation	643		1,565
Foreign tax credit	2,484		1,696
State and foreign net operating loss carryforwards	19,414		15,990
Book over tax depreciation	7,250		4,651
Other	3,562		4,350
Total deferred tax assets before valuation allowance	63,722		62,981
Valuation allowance	(19,135)		(18,524)
Total deferred tax assets, net	44,587		44,457
Deferred tax liabilities:
Tax over book amortization	23,674		22,444
Note receivable discount	13,483		12,257
Prepaid expenses	1,368		1,349
Total deferred tax liabilities	38,525		36,050
Net deferred tax asset	$	6,062	$	8,407

As of September 30, 2021, we had federal and state net operating loss carryforwards of approximately $100.6 million, which begin to expire in 2022 if not utilized. We also had foreign net operating loss carryforwards of $56.9 million, which will begin to expire in 2030 if not utilized. Additionally, we have a $1.7 million foreign tax credit that will expire between 2024 to 2027 if not utilized.

Deferred tax assets and liabilities are recorded for the estimated tax impact of temporary differences between the tax basis and book basis of assets and liabilities. The Company has elected to account for the tax on Global Intangible Low-Taxed Income (“GILTI”) as a period cost and therefore has not recorded deferred taxes related to GILTI on its foreign subsidiaries. A valuation allowance is established against a deferred tax asset when it is more likely than not that the deferred tax asset will not be realized. Our valuation allowance has been established to offset certain state and foreign net operating loss carryforwards and foreign tax credit carryforwards that are not more likely than not to be utilized prior to expiration. The valuation allowance increased by $0.6 million in fiscal 2021, primarily due to the recording of a valuation allowance for losses generated during the year in certain foreign jurisdictions which we believe are not more likely than not to be utilized. We believe our results from future operations will generate sufficient taxable income in the appropriate jurisdictions such that it is more likely than not that the remaining deferred tax assets will be realized.

Deferred taxes are not provided for undistributed earnings of foreign subsidiaries of approximately $70.0 million which are intended to be reinvested outside of the U.S. Accordingly, no provision for foreign withholding taxes associated with a distribution of those earnings has been made. We estimate that, upon distribution of our share of these earnings, we would be subject to withholding taxes of approximately $3.8 million as of September 30, 2021. We provided deferred income taxes on all undistributed earnings from Cash Converters.

The following table presents a roll-forward of unrecognized tax benefits:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Beginning balance	$	3,085	$	1,435	$	3,091
Increase for tax positions taken during a prior period	2,135		1,401		—
Increase for tax positions taken during the current period	—		249		—
Decrease for tax positions as a result of the lapse of the statute of limitations	(457)		—		(1,656)
Ending balance	$	4,763	$	3,085	$	1,435

All of the above unrecognized tax benefits, if recognized, would impact our effective tax rate for the respective period of each ending balance. The statute of limitations will expire within the next twelve months with respect to approximately $2.2 million of foreign uncertain tax positions. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. During 2021, 2020, and 2019, the Company recognized income tax expense consisting of interest and penalties of $0.3 million, $1.2 million, and $0.2 million, respectively, due to the accrual of current year interest and penalties on existing positions offset by the reversal of previous accruals due to the lapse of the statute of limitations. The total amount of accrued interest and penalties was $1.8 million, $1.5 million and $0.3 million in 2021, 2020 and 2019, respectively.

We are subject to U.S., Mexico, Canada, Guatemala, Honduras, El Salvador, Peru and the Netherlands income taxes as well as income taxes levied by various state and local jurisdictions. With few exceptions, we are no longer subject to examinations by tax authorities for years before the tax year ended September 30, 2014. We believe that adequate provisions have been made for any adjustments that may result from tax examinations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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-URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Leases

12 Months Ended

Sep. 30, 2021

Leases [Abstract]

Leases

NOTE 12: LEASES

The weighted-average remaining lease term for operating leases as of September 30, 2021 was 5.08 years, which includes options to extend when it is reasonably certain that we will exercise the option. We used incremental borrowing rates that match the duration of the remaining lease terms of our operating leases on a fully collateralized basis upon adoption as of October 1, 2019 to initially measure our lease liability. The weighted average incremental borrowing rate used to measure the lease liability as of September 30, 2021 was 5.92%.

The details of our right-of-use asset and lease liability recognized upon adoption of ASC 842 was computed based on the consumer price index and foreign currency exchange rate as applicable then in effect and excluding executory costs on October 1, 2019, were as follows (in thousands):


Right-of-use asset	$	246,028
Straight-line rent accrual	(8,479)
Net right-of-use asset	$	237,549

Lease liability, current	$	45,272
Lease liability, non-current	200,756
Total lease liability	$	246,028

The table below presents balances of our operating leases:


(in thousands)	September 30, 2021		September 30, 2020

Right-of-use asset	$	200,990	$	183,809



Lease liability, current	$	52,263	$	49,742
Lease liability, non-current	161,330		153,040
Total lease liability	$	213,593	$	202,782

The table below provides the composition of our lease costs:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020

Operating lease expense	$	61,980	$	62,925
Variable lease expense	13,000		11,846
Total lease expense	$	74,980	$	74,771

As of September 30, 2021, maturities of lease liabilities under ASC 842 by fiscal year were as follows (in thousands):


Fiscal 2022	$	66,434
Fiscal 2023	55,068
Fiscal 2024	43,072
Fiscal 2025	32,833
Fiscal 2026	23,502
Thereafter	39,390
Total lease liabilities	260,299
Less: portion representing interest	46,706
Total net lease liabilities	213,593
Less: current portion	52,263
Total long term net lease liabilities	$	161,330

In December 2014, we entered into a non-cancelable 13-year operating lease for our corporate offices, with rent payments beginning February 2016 and ending March 2029. Annual rent, net of square footage subsequently terminated as a result of negotiations with the landlord, escalate from $2.5 million at lease inception to $3.9 million in the terminal year of the lease.

The lease includes two five-year extension options at the end of the initial lease term. The estimated minimum future rental payments under the lease are approximately $27.9 million as of September 30, 2021. During fiscal 2017 and 2016, we initiated subleases for a portion of our corporate operating office lease for estimated minimum future sublease payments of approximately $12.2 million. In addition to the above subleases, during fiscal 2018 we entered into an amendment to the operating lease surrendering another 15% of the initial leased premises. As a result, sublease payments were expected to fully offset our original operating lease obligations through August 2022, with renewal options available until the end of the master operating lease in March 2029.

During the second quarter of fiscal 2015, we entered into cancellable subleases for our Miami office for an estimated minimum future sublease payment of approximately $2.9 million. Sublease payments are expected to offset substantially all of our original operating lease obligations over the nine-year period beginning March 2015 and ending September 2024.

The following table presents the amount of net rent recognized as expense under ASC Topic 840 — Leases (in thousands):


	Fiscal Year Ended September 30,
	2019

Gross rent expense from continuing operations	$	65,295
Sublease rent revenue from continuing operations	(35)
Net rent expense from continuing operations	$	65,260

As a result of the COVID-19 pandemic, we believe there was a significant adverse change in the business climate that impacted the office leasing market and a significant decrease in the market prices of an asset or asset group that affected the value of the right of use asset for our corporate office. We determined the undiscounted cash flows of the subleases did not exceed the net book value of the right of use asset. We then determined the discounted cash flows of the subleases did not exceed the book value of the right of use asset, and an impairment

charge of $5.0 million was recorded in the fourth quarter of fiscal 2020 and is recorded under “Impairment of goodwill, intangible and other assets” in the Consolidated Statements of Operations. No such charge was taken in fiscal year 2021.

We recorded $62.8 million and $29.2 million in non-cash additions to our right of use assets and lease liabilities for the fiscal year ended September 30, 2021 and 2020, respectively.

Contingencies	12 Months Ended
Contingencies	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingencies	NOTE 13: CONTINGENCIES Currently, and from time to time, we are involved in various claims, disputes, lawsuits, investigations and legal and regulatory proceedings. We accrue for contingencies if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Because these matters are inherently unpredictable and unfavorable developments or resolutions can occur, assessing contingencies requires judgments and is highly subjective about future events. The amount of resulting loss may differ from these estimates. While we are unable to determine the ultimate outcome of any current litigation or regulatory actions, we do not believe the resolution of any particular matter will have a material adverse effect on our financial condition, results of operations or liquidity.

Segment Information

12 Months Ended

Sep. 30, 2021

Segment Reporting [Abstract]

Segment Information

NOTE 14: SEGMENT INFORMATION

Our operations are primarily managed on a geographical basis and consist of three reportable segments. The factors for determining our reportable segments include the manner in which our chief operating decision maker (CODM) evaluates performance for purposes of allocating resources and assessing performance. During the first quarter of fiscal 2021, the financial information of our Lana business activities were no longer reviewed by the CODM for evaluating performance since Lana no longer has business activities but, rather, offers support activities to our U.S. Pawn and Latin America Pawn operating segments. As a result, Lana is no longer an operating or reportable segment. Our historical segment results have been recast to conform to current presentation.

We currently report our segments as follows:

•U.S. Pawn — All pawn activities in the United States;

•Latin America Pawn — All pawn activities in Mexico and other parts of Latin America; and

•Other International — Primarily our equity interest in the net income of Cash Converters and RDC.

There are no inter-segment revenues presented below, and the amounts below were determined in accordance with the same accounting principles used in our condensed consolidated financial statements.

The following tables present revenue for each reportable segment, disaggregated revenue within our three reportable segments and Corporate, segment profits and segment contribution.


	Fiscal Year Ended September 30, 2021
(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	341,495	$	101,303	$	—	$	442,798	$	—	$	442,798
Jewelry scrapping sales	15,260		10,765		—		26,025		—		26,025
Pawn service charges	196,721		63,475		—		260,196		—		260,196
Other revenues	105		7		420		532		—		532
Total revenues	553,581		175,550		420		729,551		—		729,551
Merchandise cost of goods sold	191,039		66,179		—		257,218		—		257,218
Jewelry scrapping cost of goods sold	13,001		9,847		—		22,848		—		22,848

Net revenues	349,541		99,524		420		449,485		—		449,485
Segment and corporate expenses (income):
Store expenses	253,344		77,493		—		330,837		—		330,837
General and administrative	—		—		—		—		56,495		56,495

Depreciation and amortization	10,650		7,371		—		18,021		12,651		30,672
Gain (loss) on sale or disposal of assets and other	27		(6)		—		21		62		83
Other Charges	—		229		—		229		—		229
Interest expense	—		—		—		—		22,177		22,177
Interest income	—		(2,016)		—		(2,016)		(461)		(2,477)
Equity in net income of unconsolidated affiliates	—		—		(3,803)		(3,803)		—		(3,803)
Other (income) expense	—		(840)		(173)		(1,013)		223		(790)
Segment contribution	$	85,520	$	17,293	$	4,396	$	107,209
Income (loss) from continuing operations before income taxes							$	107,209	$	(91,147)	$	16,062


	Fiscal Year Ended September 30, 2020
(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	391,921	$	106,292	$	—	$	498,213	$	—	$	498,213
Jewelry scrapping sales	36,691		11,262		—		47,953		—		47,953
Pawn service charges	210,081		62,557		—		272,638		—		272,638
Other revenues	150		—		3,823		3,973		—		3,973
Total revenues	638,843		180,111		3,823		822,777		—		822,777
Merchandise cost of goods sold	251,544		82,937		—		334,481		—		334,481
Jewelry scrapping cost of goods sold	28,064		9,977		—		38,041		—		38,041
Other cost of revenues	—		101		953		1,054		—		1,054
Net revenues	359,235		87,096		2,870		449,201		—		449,201
Operating expenses (income):
Store expenses	261,608		69,916		5,246		336,770		—		336,770
General and administrative	—		—		—		—		54,133		54,133
Impairment of goodwill, intangible and other assets	10,000		35,938		1,149		47,087		7,579		54,666
Depreciation and amortization	11,030		7,315		68		18,413		12,414		30,827
Gain (loss) on sale or disposal of assets	385		(72)		(20)		293		508		801
Other Charges	3,106		1,715		3,802		8,623		11,765		20,388
Interest expense	—		685		549		1,234		21,238		22,472
Interest income	—		(1,586)		—		(1,586)		(1,587)		(3,173)
Equity in net loss of unconsolidated affiliates	—		—		2,429		2,429		—		2,429

Other (income) expense	—		(156)		6		(150)		133		(17)
Segment contribution (loss)	$	73,106	$	(26,659)	$	(10,359)	$	36,088
Income (loss) from continuing operations before income taxes							$	36,088	$	(106,183)	$	(70,095)


	Fiscal Year Ended September 30, 2019
(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	355,996	$	97,379	$	—	$	453,375	$	—	$	453,375
Jewelry scrapping sales	45,815		14,630		—		60,445		—		60,445
Pawn service charges	248,369		78,997		—		327,366		—		327,366
Other revenues	233		179		5,631		6,043		—		6,043
Total revenues	650,413		191,185		5,631		847,229		—		847,229
Merchandise cost of goods sold	225,136		72,372		—		297,508		—		297,508
Jewelry scrapping cost of goods sold	39,318		13,617		—		52,935		—		52,935
Other cost of revenues	—		—		2,338		2,338		—		2,338
Net revenues	385,959		105,196		3,293		494,448		—		494,448
Operating expenses (income):
Store expenses	269,003		74,199		7,376		350,578		—		350,578
General and administrative	—		—		—		—		63,665		63,665

Depreciation and amortization	11,879		6,267		219		18,365		10,432		28,797
Loss on sale or disposal of assets	3,402		691		282		4,375		24		4,399
Interest expense	—		1,609		491		2,100		30,537		32,637
Interest income	—		(1,601)		—		(1,601)		(9,485)		(11,086)
Equity in net loss of unconsolidated affiliates	—		—		135		135		—		135
Impairment of investment in unconsolidated affiliates	—		—		19,725		19,725		—		19,725
Other (income) expense	—		(93)		1,895		1,802		(378)		1,424
Segment contribution (loss)	$	101,675	$	24,124	$	(26,830)	$	98,969
Income (loss) from continuing operations before income taxes							$	98,969	$	(94,795)	$	4,174

The following table presents separately identified segment assets:


(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Corporate		Total

Assets as of September 30, 2021
Pawn loans	$	135,931	$	39,970	$	—	$	—	$	175,901
Pawn service charges receivable, net	24,365		4,972		—		—		29,337
Inventory, net	82,386		28,603		—		—		110,989
Total assets	779,271		233,347		38,993		215,300		1,266,911

Assets as of September 30, 2020
Pawn loans	$	106,340	$	24,983	$	—	$	—	131,323
Pawn service charges receivable, net	17,931		2,649		—		—		20,580
Inventory, net	75,807		20,084		—		—		95,891
Total assets	690,157		191,827		34,118		280,921		1,197,023

The net assets of our Latin America Pawn segment, exclusive of intercompany amounts and inclusive of certain other assets not separately identified above, were $199.2 million as of September 30, 2021.

The following tables provide geographic information:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Revenues:
United States	$	553,581	$	638,844	$	650,413
Mexico	128,773		131,965		138,897
Other Latin America	46,777		48,146		52,288
Canada and other	420		3,822		5,631
Total revenues	$	729,551	$	822,777	$	847,229


	September 30,
(in thousands)	2021		2020

Long-lived tangible assets:
United States	$	30,651	$	36,361
Mexico	19,255		$	15,141
Other Latin America	3,905		$	5,484

Total long-lived tangible assets	$	53,811	$	56,986

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 21
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

Supplemental Consolidated Financial Information

12 Months Ended

Sep. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Consolidated Financial Information

NOTE 15: SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION

Supplemental Consolidated Financial Information

The following table provides information on net amounts included in our Consolidated Balance Sheets:


	September 30,
(in thousands)	2021		2020

Gross pawn service charges receivable	$	37,360	$	27,259
Allowance for uncollectible pawn service charges receivable	(8,023)		(6,679)
Pawn service charges receivable, net	$	29,337	$	20,580

Gross inventory	$	115,300	$	108,205
Inventory reserves	(4,311)		(12,314)
Inventory, net	$	110,989	$	95,891

Prepaid expenses and other	$	5,386	$	10,614
Accounts receivable and other	9,322		6,991
Income taxes prepaid and receivable	16,302		15,298
Prepaid expenses and other current assets	$	31,010	$	32,903

Accounts payable	$	22,462	$	19,114
Accrued payroll	9,093		12,993
Incentive accrual	16,868		4,895
Other payroll related expenses	10,695		9,071
Accrued sales and VAT taxes	10,936		9,291
Other current liabilities	20,214		16,140






Account payable, accrued expenses and other current liabilities	$	90,268	$	71,504

Unrecognized tax benefits, non-current	$	2,571	$	4,214
Other long-term liabilities	7,814		6,635
Other long-term liabilities	$	10,385	$	10,849

Valuation and Qualifying Accounts

The following table provides information on our valuation and qualifying accounts not disclosed elsewhere:


			Additions
(in thousands)	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period

Allowance for valuation of inventory:
Year Ended September 30, 2021	$	12,314			$	—	$	8,003	$	4,311
Year Ended September 30, 2020	9,737		2,577		—		—		12,314
Year Ended September 30, 2019	9,201		536		—		—		9,737
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2021	$	6,679	$	1,344	$	—	$	—	$	8,023
Year Ended September 30, 2020	10,036		—		—		3,357		6,679
Year Ended September 30, 2019	9,760		—		276		—		10,036
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2021	$	—	$	—	$	—	—		$	—
Year Ended September 30, 2020	540		—		—		540		—
Year Ended September 30, 2019	331		—		209		—		540
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2021	$	18,524	611		$	—	$	—	$	19,135
Year Ended September 30, 2020	18,094		430		—		—		18,524
Year Ended September 30, 2019	20,254		—		—		2,160		18,094

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 16: SUBSEQUENT EVENTS On October 1, 2021, we purchased an additional 13 million shares of Cash Converters for $2.5 million. This purchase increased our total ownership in Cash Converters to 236,702,991 shares, representing a 37.72% ownership interest. Additionally, in October 2021, we received a cash dividend of $1.7 million from Cash Converters. On October 6, 2021, the Company invested $15.0 million in exchange for a non-redeemable voting participating preferred equity interest in Founders One, LLC (“Founders”), a newly-formed entity with one other member. Founders used that $15.0 million to acquire an equity interest in Simple Management Group, Inc. (“SMG”) which owns and operates more than 20 pawn stores principally in the Caribbean region, with plans to build and acquire more stores in that region. This investment in Founders is accounted for utilizing the measurement alternative within ASC 321, Investments — Equity Securities.

Quarterly Information (Unaudited)

12 Months Ended

Sep. 30, 2021

Quarterly Financial Information Disclosure [Abstract]

Quarterly Information (Unaudited)

NOTE 17: QUARTERLY INFORMATION (UNAUDITED)


(in thousands, except per share amounts)	First Quarter		Second Quarter		Third Quarter		Fourth Quarter

Year Ended September 30, 2021
Total revenues	$	178,135	$	184,939	$	174,033	$	192,444
Net revenues	$	108,390	$	113,748	$	108,021	$	119,326
Net income (loss)	$	4,299	$	5,330	$	(2,570)	$	1,553
Basic earnings (loss) per share	$	0.08	$	0.10	$	(0.05)	$	0.03
Diluted earnings (loss) per share	$	0.08	$	0.10	$	(0.05)	$	0.03


(in thousands, except per share amounts)	First Quarter		Second Quarter		Third Quarter		Fourth Quarter

Year Ended September 30, 2020
Total revenues	$	222,435	$	223,280	$	210,224	$	166,839
Net revenues	$	130,069	$	127,362	$	102,175	$	89,596




Net income (loss)	$	1,238	$	(40,874)	$	(5,487)	$	(23,340)

Basic earnings (loss) per share	$	0.02	$	(0.74)	$	(0.10)	$	(0.42)
Diluted earnings (loss) per share	$	0.02	$	(0.74)	$	(0.10)	$	(0.42)

Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles and are expressed in U.S. dollars. They include the accounts of EZCORP, Inc., and its wholly-owned subsidiaries. We use the equity method of accounting for entities over which we exercise significant influence, but in which we have a 50% or less investment. We account for equity investments in entities over which we do not exercise significant influence, and do not have a readily determinable fair value, at cost. If we obtain evidence the fair value of such an investment has declined below its cost, we reduce the recorded cost to the lower value through an impairment charge recorded in the Consolidated Statements of Operations. All inter-company accounts and transactions have been eliminated in consolidation. We have reclassified certain amounts in prior-period financial statements to conform to the current period’s presentation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and related disclosure of contingent assets and liabilities. We regularly evaluate estimates and judgments, including those related to revenue recognition, inventory, loan loss allowances, long-lived and intangible assets, share-based compensation, income taxes, contingencies and litigation. We base our estimates on historical experience, observable trends and various other assumptions we believe are reasonable, the results of which form the basis for making judgements about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. Actual results may differ materially from the estimates under different assumptions or conditions.
Pawn Loans and Merchandise Sales Revenue Recognition	Pawn Loans and Revenue Recognition Our pawn loans are fully collateralized and the carrying values are based on the initial amounts loaned to customers. We record pawn service charges using the effective interest method over the life of the pawn loans for all pawn loans we believe to be collectible. We base our estimate of collectability on several inputs, including recent redemption rates, historical trends in redemption rates and the amount of loans due in the following months. Unexpected variations in any of these factors could change our estimate of collectibality and affect our results of operations and financial condition. If a pawn loan is not repaid, the forfeited collateral is recorded as inventory at the lower of the principal balance of the pawn loan or the net realizable value of the item. Of our consolidated pawn loans outstanding balance of $175.9 million as of September 30, 2021, $63.9 million (36%) is attributable to stores in Texas and $19.8 million (11%) is attributable to stores in Florida. Merchandise Sales Revenue Recognition Our performance obligations for merchandise sales primarily relate to point in time retail sales in our stores. We recognize the satisfaction of the performance obligations and record merchandise sales revenue and the related costs when merchandise inventory is sold and delivered to the customer or, in the case of a layaway sale, when we receive the final payment. Customers have a limited period of time to return merchandise for a refund or exchange, and actual returns for refunds are not material. Sales taxes collected on sales of inventory are excluded from the amounts recognized as merchandise sales and are recorded as “Accounts payable, accrued expenses and other current liabilities” in our Consolidated Balance Sheets until remitted to the appropriate governmental authorities. For precious metals and stones sold as scrap, we recognize the satisfaction of the performance obligations and record the revenues and the related costs when the inventory is legally transferred to the refiner and the refiner obtains control of the inventory. The accounts receivable outstanding at the end of a given reporting period from such transactions are not material as payments are generally received within a short period of time after the legal transfer of the inventory. Our transaction prices are explicitly stated within the contracts with our customers.
Inventory and Cost of Goods Sold	Inventory and Cost of Goods Sold If a pawn loan is not redeemed, the forfeited collateral is recorded as inventory at the lower of the principal balance of the pawn loan or the net realizable value of the item. We do not record a loan loss allowance or charge-off expense on the principal portion of forfeited pawn loans, as such loans are fully collateralized. Inventory is recorded using the specific identification method of accounting. In order to state inventory at the lower of cost or net realizable value, we record an allowance for excess, obsolete or slow-moving inventory based on the type and age of the underlying merchandise. Our inventory consists primarily of general merchandise and jewelry. “Merchandise cost of goods sold" as recorded in our Consolidated Statements of Operations includes the historical cost of inventory sold, inventory shrinkage and any change in the allowance for inventory shrinkage and valuation. We include the costs of operating our central jewelry processing unit as “Jewelry scrapping cost of goods sold” in our Consolidated Statements of Operations as such costs relate directly to sales of precious metals and stones to refiners. We consider our estimates of obsolete or slow-moving inventory and shrinkage critical to the determination of the appropriate overall valuation allowance for inventory. We continually monitor our sales margins for each type of inventory and compare the current margins to historical margins. Significant variances in those margins may require a revision to future inventory reserve estimates. We determine our reserve estimates pertaining to jewelry inventory based on the current and projected prices of gold. Future declines in the value of gold may result in an increase in reserves pertaining to jewelry inventory. Situations that may result in excess or obsolete inventory include changes in business and economic conditions, changes in consumer confidence caused by changes in market conditions, decreases in demand for our products or inventory obsolescence resulting from changes in technology. Included in “Merchandise cost of goods sold” during fiscal 2020, is $2.6 million of expense for inventory provisions primarily related to the write-off of excess and obsolete inventory due to the impacts of COVID-19. Such charges were not material during fiscal 2021. With respect to our Mexico pawn operations, we do not own the forfeited collateral. However, we assume the risk of loss on such collateral and are solely responsible for its care and disposition and, therefore, record such collateral as inventory in our Consolidated Balance Sheets. As of September 30, 2021 and 2020, respectively, $22.6 million and $12.9 million of the balance recorded as inventory in our Consolidated Balance Sheets was from our Mexico pawn operations.
Cash and Cash Equivalents and Cash Concentrations and Restricted Cash	Cash and Cash Equivalents and Cash Concentrations Cash and cash equivalents consist primarily of cash on deposit or highly liquid investments with original contractual maturities of three months or less, or money market mutual funds. We hold cash at major financial institutions in amounts that often exceed FDIC insured limits. We manage our credit risk associated with cash and cash equivalents and cash concentrations by maintaining our cash deposits in high quality financial institutions and by periodically evaluating the credit quality of the primary financial institutions issuing investments or holding such deposits. Historically, we have not experienced any losses due to such cash concentrations. Restricted Cash Restricted cash consists of $8.0 million held in escrow pending the resolution of a pre-closing tax indemnity claim related to the sale of Grupo Finmart and $2.0 million related to the acquisition of PLO del Bajio S. de. R.L. de C.V. as discussed in Note 3: Acquisitions.
Equity Method Investments	Equity Method Investments We account for our investment in Cash Converters and RDC under the equity method. Because the fiscal year of Cash Converters ends three months before our fiscal year, we record our interest from the results of Cash Converters on a three-month lag. Thus, the results of our operations reported for the fiscal years ended September 30, 2021, 2020 and 2019 include our percentage interest in the results of Cash Converters for the twelve-month periods ended June 30, 2021, 2020 and 2019, respectively. We record our percentage interest in the results of Cash Converters for the three months ended June 30 based on an estimate of the results of Cash Converters for the three months ended March 31 of that year. Similarly, we record our percentage interest in the results of Cash Converters for the three months ended December 31 using the estimated results of Cash Converters for the three months ended September 30 of that year. Cash Converters files semi-annual financial reports with the Australian Securities & Investments Commission and the Australian Stock Exchange as of and for the periods ended June 30 and December 31. We use these publicly available financial reports to adjust the estimated amounts we recorded. The actual results of Cash Converters may vary from our estimates.
Leases	Leases We enter into operating lease agreements for real estate related to pawn locations and corporate offices. We determine if an arrangement contains a lease at inception by determining whether there is an identified asset and whether the arrangement conveys the right to control the use of the identified asset. Operating lease liabilities are recognized at the lease commencement date based on the present value of fixed lease payments using the Company’s incremental borrowing rate. As our leases generally do not include an implicit rate, we compute our incremental borrowing rate based on information available at the lease commencement date applying the portfolio approach to groups of leases with similar characteristics. Right-of-use operating assets are recognized based on the initial present value of fixed lease payments over the lease term. Our lease terms include options to extend the lease when it is reasonably certain we will exercise its option. We used incremental borrowing rates that match the duration of the remaining lease terms of our operating leases on a fully collateralized basis to initially measure our lease liability. We evaluate renewal options periodically for any changes in assumptions. Effective October 1, 2019, we adopted ASC Topic 842: Leases (“ASC 842”). Upon adoption, we elected to utilize the modified retrospective method, including not to account for lease and non-lease components separately. Lease components generally include rent, taxes and insurance, and non-lease components generally include common area maintenance. Right-of-use assets are tested for impairment in the same manner as long-lived assets. We recognize lease expense on a straight-line basis over the lease term with variable lease expense recognized in the period in which the costs are incurred. Our lease portfolio consists of pawn locations and corporate offices with lease terms ranging from three to ten years, including options to renew. We generally account for the initial lease term of our pawn locations as up to ten years. Our primary corporate office is leased through March 2029 with annual escalating rent payments and includes two, five-year extension options at the end of the initial lease term.
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Goodwill represents the excess of the purchase price over the net amount of identifiable assets acquired and liabilities assumed in a business combination measured at fair value. We evaluate goodwill for impairment annually on September 30 and upon the occurrence of certain triggering events or substantive changes in circumstances that indicate that the fair value of goodwill may be impaired. We consider the assessment of the occurrence of triggering events or substantive changes in circumstances that may indicate the fair value of goodwill may be impaired to be a critical estimate. Impairment of goodwill is tested at the reporting unit level. A reporting unit is an operating segment or one level below an operating segment, referred to as a “component.” A component of an operating segment is required to be identified as a reporting unit if the component is a business for which discrete financial information is available and segment management regularly reviews its operating results. When testing goodwill for impairment, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more-likely-than-not the estimated fair value of a reporting unit is less than its carrying amount. If we elect to perform a qualitative assessment and determine that an impairment is more-likely-than-not, we are then required to perform a quantitative impairment test; otherwise, no further analysis is required. We also may elect not to perform a qualitative assessment and, instead, proceed directly to a quantitative impairment test. When performing a quantitative impairment test, we apply a one-step quantitative test and record the amount of goodwill impairment as the excess of a reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to that reporting unit. When we perform a quantitative goodwill impairment test, we estimate the fair value of the reporting unit using an income approach based on the present value of expected future cash flows, including terminal value, utilizing a market-based weighted average cost of capital (“WACC”) determined separately for each reporting unit. The determination of fair value involves the use of estimates and assumptions, including revenue growth rates, operating margins and terminal growth rates discounted by an estimated WACC derived from other publicly traded companies that are similar but not identical to us from an operational and economic standpoint. We use discount rates that are commensurate with the risks and uncertainties inherent in the respective businesses and in our internally developed forecasts. We test indefinite-lived intangible assets for impairment by first assessing qualitative factors to determine whether it is necessary to perform a quantitative impairment test. If we believe as a result of its qualitative assessment that it is more-likely-than-not the fair value of the indefinite-lived intangible asset is less than its carrying amount, a quantitative impairment test is required. Otherwise, no further testing is required.
Property and Equipment	Property and Equipment We record property and equipment at cost. We depreciate these assets on a straight-line basis using estimated useful lives of 30 years for buildings and two to seven years for furniture, equipment and software development costs. We depreciate leasehold improvements over the shorter of their estimated useful life (typically 10 years) or the reasonably assured lease term at the inception of the lease.
Valuation of Long-Lived Assets	Valuation of Long-Lived Assets The carrying values of long-lived assets, inclusive of right of use (ROU) assets, are periodically reviewed whenever events or changes in circumstances indicate the carrying value may not be recoverable, such as historical operating losses or plans to close stores before the end of their previously estimated useful lives. A potential impairment has occurred if projected future undiscounted cash flows are less than the carrying value of the assets. The estimate of cash flows includes management's assumptions of cash inflows and outflows directly resulting from the use of those assets in operations. We consider the assumptions associated with the determination of projected future cash flows to be a critical estimate. When a potential impairment has occurred, an impairment write-down is recorded if the carrying value of the long-lived asset exceeds its fair value.
Software Development Costs and Cloud Computing Arrangements	Software Development Costs and Cloud Computing Arrangements We capitalize certain costs incurred in connection with developing or obtaining software for internal use and amortize the costs on a straight-line basis over the estimated useful lives of the software, typically five years. Net capitalized development costs are included in “Capital expenditures, net” in our Consolidated Statements of Cash Flows. In evaluating whether our cloud computing arrangements include a software license, we consider whether we have the contractual right to take possession of the software at any time during the hosting period without significant penalty and whether it is feasible for us to either run the software on our own hardware or contract with another party unrelated to the vendor to host the software. If a cloud computing arrangement includes a software license, we account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, we account for the arrangement as a service contract.
Business Combinations	Business Combinations We allocate the total acquisition price to the fair value of assets and liabilities acquired under the acquisition method with goodwill representing the excess of purchase price over the fair value of net assets acquired. We expense transaction costs as incurred. We recognize any adjustments to provisional amounts and goodwill that are identified during the measurement period in the reporting period in which the adjustment amounts are determined, with the effect on current period earnings of changes in depreciation, amortization or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date.
Convertible Debt Securities	Convertible Debt Securities In accounting for our convertible debt securities at issuance, we separated the securities into debt and equity components pursuant to the accounting standards for convertible debt instruments that may be fully or partially settled in cash upon conversion. The carrying value of the liability components was calculated by measuring the fair value of similar liabilities that do not have an associated conversion feature, including discount rates of approximately 8%. The excess of the principal amount over the fair value of the liability component was recorded as a discount with a corresponding increase in additional paid-in capital. The debt discounts will be accreted to “Interest expense” over the respective terms of the convertible debt securities using the effective interest method. The amount recorded to “Additional paid-in capital” will not be remeasured as long as they continue to meet the conditions for equity classification. We account for the conversion premium of the convertible debt securities under the treasury method in accordance with our accounting policy, which assumes settlement of the conversion premium (equal to the as-converted value over the face principal amount) in shares of our Class A Common Stock.
Foreign Currency	Foreign Currency Our foreign subsidiaries use the local currency of their respective countries as their functional currency. Assets and liabilities of our foreign subsidiaries' balance sheet accounts and our equity method investments are translated from their respective functional currencies into United States dollars at the exchange rate at the end of each quarter, and their earnings are translated into United States dollars at the average exchange rate each quarter. We present resulting translation adjustments as a separate component of stockholders’ equity. Foreign currency transaction gains and losses not accounted for as translations are included in “Other expense (income)” in our Consolidated Statements of Operations.
Store Expenses	Store ExpensesIncluded in “Store expenses” are costs related to operating our stores and any direct costs of support offices. These costs include labor, other direct expenses such as utilities, supplies and banking fees and indirect expenses such as store rent, building repairs and maintenance, advertising, store property taxes and insurance and regional and area management expenses
General and Administrative Expense	General and Administrative Expense Included in “General and administrative” expense are costs related to our executive and administrative offices. This includes executive and administrative salaries, wages, stock and incentive compensation, professional fees, license fees, costs related to the operation of our administrative offices such as rent, property taxes, insurance, information technology and other corporate costs.
Advertising	AdvertisingAdvertising costs are expensed as incurred and included primarily under “Operations” expense in our Consolidated Statements of Operations.
Stock Compensation	Stock Compensation We measure share-based compensation expense at the grant date based on the price of underlying shares at that date and recognize it as expense, net of estimated forfeitures, ratably over the vesting or service period, as applicable, of the stock award. Our policy is to recognize expense on performance-based awards, where satisfaction of the performance condition is probable, ratably over the awards’ vesting period and recognize expense on awards that only have service requirements on a straight-line basis.
Income Taxes	Income Taxes We account for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying value of assets and liabilities and their tax basis and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the related temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized when the rate change is enacted. We consider the earnings of certain non-U.S. subsidiaries to be indefinitely invested outside the United States on the basis of estimates that future domestic cash generation will be sufficient to meet future domestic cash needs and our specific plans for reinvestment of those subsidiary earnings. We have not recorded a deferred tax liability related to the U.S. federal and state income taxes and foreign withholding taxes of our undistributed earnings of foreign subsidiaries indefinitely invested outside the U.S. We may be subject to income tax audits by the respective tax authorities in any or all of the jurisdictions in which we operate or have operated within a relevant period. Significant judgment is required in determining uncertain tax positions. We utilize the required two-step approach to recognize and measure uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. We consider many factors when evaluating and estimating our tax positions and tax benefits, which may require periodic adjustments, and which may not accurately forecast actual outcomes. We adjust these reserves in light of changing facts and circumstances, such as the closing of an audit or the refinement of an estimate. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. We believe adequate provisions for income taxes have been made for all periods. We recognize interest and penalties related to unrecognized tax benefits as “Income tax expense” in our Consolidated Statements of Operations. We consider our assessment of the recognition of deferred tax assets as well as estimates of uncertain tax positions to be critical estimates.
Earnings per Share and Common Stock	Earnings per Share and Common Stock We compute basic earnings per share based on the weighted average number of shares of common stock outstanding during the period. We compute diluted earnings per share based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding, including conversion features embedded in our outstanding convertible debt, during the period using the treasury stock method. Dilutive potential common shares include outstanding restricted stock awards as well as shares issuable on conversion of our outstanding convertible debt securities and exercise of outstanding warrants. Potential common shares are required to be excluded from the computation of diluted earnings per share if the assumed proceeds upon exercise or vest are greater than the cost to re-acquire the same number of shares at the average market price, and therefore the effect would be anti-dilutive. There were no participating securities outstanding during fiscal 2021, 2020 and 2019 requiring the application of the two-class method. When we are in a loss position for the period, dilutive securities are excluded from the calculation of earnings per share, as they would have an anti-dilutive effect. Our capital stock consists of two classes of common stock designated as Class A Non-Voting Common Stock (“Class A Common Stock”) and Class B Voting Common Stock (“Class B Common Stock”). The rights, preferences and privileges of the Class A and Class B Common Stock are similar except that each share of Class B Common Stock has one vote and each share of Class A Common Stock has no voting privileges, except as required by law. All Class A Common Stock is publicly held. Holders of Class B Common Stock may, individually or as a class, convert some or all of their shares into Class A Common Stock on a one-to-one basis. Class A Common Stock becomes voting common stock upon the conversion of all Class B Common Stock to Class A Common Stock. We are required to reserve the number of authorized but unissued shares of Class A Common Stock that would be issuable upon conversion of all outstanding shares of Class B Common Stock.
Recently Adopted Accounting Policies and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Policies In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments — Credit Losses (Topic 326) (“ASU 2016-13”). ASU 2016-13 modifies the measurement of expected credit losses of certain financial instruments, requiring entities to estimate an expected lifetime credit loss on financial assets. The ASU amends the impairment model to utilize an expected loss methodology and replaces the incurred loss methodology for financial instruments including trade receivables. The amendment requires entities to consider other factors, such as historical loss experience, current conditions and reasonable and supportable forecasts. ASU 2016-13 was effective on October 1, 2020. We adopted ASU 2016-13 effective October 1, 2020 using the modified retrospective approach. There was no net cumulative effect adjustment to retained earnings as of October 1, 2020 as a result of this adoption. This amendment did not have a material impact on our balance sheets or cash flows from operations and did not have a material impact on our operating results. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848) — Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“ASU 2020-004”). ASU 2020-04 provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions that reference LIBOR or another reference rate. ASU 2020-04 is effective upon issuance through December 31, 2022. This ASU has not had a significant impact on our consolidated financial statements and related disclosures to date. We will continue to assess the applicability to any future arrangements. Effective October 1, 2019, we adopted Accounting Standards Codification (“ASC”) 842, Leases, which requires companies to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet using the modified retrospective method provided under ASU 2018-11, Leases (Topic 842) — Targeted Improvements. Additionally, we elected the package of practical expedients under ASC 842 as well as the transition guidance elections to not separate lease and non-lease components for leases under ASC 842. Further, we have elected an accounting policy to not record right-of-use assets and lease liabilities for leases that have a duration of 12 months or less. See Note 12: Leases for additional discussion. Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40), (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The ASU 2020-06 amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. We plan to early adopt this standard as of October 1, 2021 under the modified retrospective basis. Under this transition method, prior period financial information and disclosures will not be adjusted and will continue to be reported under the accounting standards that were in effect prior to our adoption of ASU 2020-06. The cash conversion model, which the Company has historically used to account for its convertible debt instruments, was eliminated by ASU 2020-06.The adoption of ASU 2020-06 will reduce non-cash interest expense in future periods due to the derecognition of the debt discount associated with the bifurcated equity component of our convertible notes. The treasury stock method for calculating earnings per share will no longer be allowed for convertible debt instruments whose principal amount may be settled using shares, instead the if-converted method will be required to determine the dilutive effect of our convertible notes.

Other Charges (Tables)

12 Months Ended

Sep. 30, 2021

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost


(in thousands)	Accrued Charges at September 30, 2020		Charges		Payments and Adjustments		Accrued Charges at September 30, 2021
Cash charges:
Labor reduction costs	$	5,946	$	—	$	5,623	$	323
CASHMAX shutdown costs	800		—		800		—
Store closure costs	1,806		229		1,806		229
Other	2,166		—		166		2,000
	$	10,718	$	229	$	8,395	$	2,552


(in thousands)	Accrued Charges at September 30, 2019		Charges		Payments and Adjustments		Accrued Charges at September 30, 2020
Cash charges:
Labor reduction costs	$	—	$	6,438	$	492	$	5,946
CASHMAX shutdown costs	—		1,751		951		800
Store closure costs	—		1,806		—		1,806
Other	—		2,486		320		2,166
	$	—	$	12,481	$	1,763	$	10,718
Non-cash charges:
Labor reduction costs			$	—
CASHMAX shutdown costs			3,092
Store closure costs			2,328
Other			2,485
			$	20,386

Acquisitions (Tables)

12 Months Ended

Sep. 30, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of purchase price allocation

The purchase price allocation is as follows, in thousands:


Cash and cash equivalents	$	308
Pawn loans	4,619
Pawn service charges receivable	1,335
Inventory	1,319
Property and equipment	2,025
Right-of-use assets	10,651
Goodwill	26,100
Intangible assets	3,965
Deferred tax asset, net	381
Other assets	746
Accounts payable, accrued expenses and other liabilities	(2,290)
Debt	(14,931)
Lease liabilities	(10,651)
Total consideration	$	23,577

Schedule of pro forma information

The pro forma adjustments reflected in the table below are subject to change as additional analysis is performed.


	Fiscal Years Ended September 30,
(in thousands, except per share amounts)	2021		2020



Revenue	$	748,957	$	854,926
Net income (loss)	$	8,828	$	(65,206)
Basic earnings (loss) per common share	$	0.16	$	(1.18)
Diluted earnings (loss) per common share	$	0.16	$	(1.18)

Earnings (Loss) Per Share (Tables)

12 Months Ended

Sep. 30, 2021

Earnings Per Share [Abstract]

Schedule of Net Components of Basic and Diluted Earnings Per Share

The following table reconciles the number of common shares used to compute basic and diluted earnings per share attributable to EZCORP Inc., shareholders:


	Fiscal Year Ended September 30,
(in thousands, except per share amounts)	2021		2020		2019



Net income (loss)	$	8,612	$	(68,463)	$	2,541

Earnings per common share
Average common share outstanding (denominator)	55,744		55,313		55,341


Earnings (loss) per common share	$	0.15	$	(1.24)	$	0.05

Diluted earnings per common share
Average common share outstanding	55,744		55,313		55,341
Dilutive effect of restricted stock and convertible notes*	205		—		643
Diluted average common shares outstanding (denominator)	55,949		55,313		55,984




Diluted earnings (loss) per common share	$	0.15	$	(1.24)	$	0.05

Potential common shares excluded from the calculation of diluted earnings per share above:
Restricted stock**	1,233		2,786		2,121

Strategic Investments (Tables)

12 Months Ended

Sep. 30, 2021

Equity Method Investments and Joint Ventures [Abstract]

Schedule of equity method investments

The following tables present summary financial information for Cash Converters’s most recently reported results as applicable after translation to U.S. dollars:


	June 30,
(in thousands)	2021		2020

Current assets	$	167,553	$	157,183
Non-current assets	191,788		172,833
Total assets	$	359,341	$	330,016

Current liabilities	$	61,395	$	68,028
Non-current liabilities	57,511		51,275
Shareholders’ equity	240,435		210,713
Total liabilities and shareholders’ equity	$	359,341	$	330,016


	Fiscal Year Ended June 30,
(in thousands)	2021		2020		2019

Gross revenues	$	150,165	$	187,025	$	201,365
Gross profit	$	105,851	$	112,511	$	111,932
Net profit (loss)	$	12,081	$	(7,032)	$	(1,210)

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2021

Fair Value Disclosures [Abstract]

Financial assets and liabilities not measured at fair value in the consolidated balance sheet

The tables below present our financial assets and liabilities that were not measured at fair value:


	Carrying Value		Estimated Fair Value
	September 30, 2021		September 30, 2021		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,181	$	1,181	$	—	$	—	$	1,181
Investments in unconsolidated affiliates	37,724		48,954		41,638		—		7,316
Financial liabilities:
2024 Convertible Notes	$	123,543	$	153,281	$	—	$	153,281	$	—
2025 Convertible Notes	140,643		155,250		—		155,250		—


	Carrying Value		Estimated Fair Value
	September 30, 2020		September 30, 2020		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,148	$	1,148	$	—	$	—	$	1,148
Investments in unconsolidated affiliates	32,458		32,597		24,833		—		7,764
Financial liabilities:
2024 Convertible Notes	$	117,193	$	129,979	$	—	$	129,979	$	—
2025 Convertible Notes	133,164		137,569		—		137,569		—
8.5% unsecured debt due 2024	872		872		—		—		872

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Major classifications of property and equipment

Major classifications of property and equipment were as follows:


	September 30,
	2021						2020
(in thousands)	Carrying Amount		Accumulated Depreciation		Net Book Value		Carrying Amount		Accumulated Depreciation		Net Book Value

Land	$	4	$	—	$	4	$	4	$	—	$	4
Buildings and improvements	113,015		(85,521)		27,494		105,137		(75,445)		29,692
Furniture and equipment	137,828		(111,944)		25,884		127,793		(101,888)		25,905
Software	33,981		(33,591)		390		33,729		(33,190)		539
Construction in progress	39		—		39		846		—		846
	$	284,867	$	(231,056)	$	53,811	$	267,509	$	(210,523)	$	56,986

Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the carrying value of goodwill, by segment

The following table presents the changes in the carrying value of goodwill by segment:


(in thousands)	U.S. Pawn		Latin America Pawn		Consolidated

Balances as of September 30, 2019	$	251,752	$	48,775	$	300,527
Measurement period adjustments	176		(149)		27
Goodwill impairment *	(10,000)		(31,340)		(41,340)
Effect of foreign currency translation changes	—		(1,632)		(1,632)
Balances as of September 30, 2020	$	241,928	$	15,654	$	257,582
Acquisitions	2,543		26,100		28,643

Effect of foreign currency translation changes	—		(467)		(467)
Balances as of September 30, 2021	$	244,471	$	41,287	$	285,758

* Represents cumulative goodwill impairment.

Schedule of finite-lived intangible assets

The following table presents the balance of each major class of intangible assets:


	September 30,
(in thousands)	2021		2020

Non-amortizing intangible assets:
Trade names	$	23,036	$	19,094
Accumulated impairment losses	(4,598)		(4,598)
	18,438		14,496
Pawn licenses	9,694		9,509
	$	28,132	$	24,005

Amortizing intangible assets:
Internally developed software	$	78,174	$	67,457
Accumulated amortization	(43,710)		(33,646)
Accumulated impairment losses	(2,579)		(2,579)
	$	31,885	$	31,232

Non-compete agreements	$	3,502	$	3,417
Accumulated amortization	(3,502)		(3,394)
	$	—	$	23

Other	$	4,452	$	5,600
Accumulated amortization	(2,365)		(2,222)
	$	2,087	$	3,378
Intangible assets, net	$	62,104	$	58,638

Schedule of indefinite-lived intangible assets

The following table presents the balance of each major class of intangible assets:


	September 30,
(in thousands)	2021		2020

Non-amortizing intangible assets:
Trade names	$	23,036	$	19,094
Accumulated impairment losses	(4,598)		(4,598)
	18,438		14,496
Pawn licenses	9,694		9,509
	$	28,132	$	24,005

Amortizing intangible assets:
Internally developed software	$	78,174	$	67,457
Accumulated amortization	(43,710)		(33,646)
Accumulated impairment losses	(2,579)		(2,579)
	$	31,885	$	31,232

Non-compete agreements	$	3,502	$	3,417
Accumulated amortization	(3,502)		(3,394)
	$	—	$	23

Other	$	4,452	$	5,600
Accumulated amortization	(2,365)		(2,222)
	$	2,087	$	3,378
Intangible assets, net	$	62,104	$	58,638

Estimate of the amount and classification of amortization expense for definite-lived intangible assets

As of September 30, 2021, our estimate of future amortization expense for definite-lived intangible assets is as follows (in thousands):


2022	$	11,301
2023	9,240
2024	7,332
2025	4,211
2026	1,769

Debt (Tables)

12 Months Ended

Sep. 30, 2021

Debt Disclosure [Abstract]

Long-term Debt Instruments

The following tables present our debt instruments outstanding, contractual maturities and interest expense:


	September 30, 2021						September 30, 2020
(in thousands)	Gross Amount		Debt Discount and Issuance Costs		Carrying Amount		Gross Amount		Debt Discount and Issuance Costs		Carrying Amount

2024 Convertible Notes	$	143,750	$	(20,207)	$	123,543	$	143,750	$	(26,557)	$	117,193
2025 Convertible Notes	172,500		(31,857)		140,643		172,500		(39,336)		133,164
8.5% unsecured debt due 2024*	—		—		—		872		—		872
Total	$	316,250	$	(52,064)	$	264,186	$	317,122	$	(65,893)	$	251,229
Less current portion	—		—		—		213		—		213
Total long-term debt	$	316,250	$	(52,064)	$	264,186	$	316,909	$	(65,893)	$	251,016

* Amounts translated from Guatemalan quetzales as of the applicable period end.

Schedule of Maturities of Debt


	Schedule of Contractual Maturities
(in thousands)	Total		Less Than 1 Year		1 - 3 Years		3 - 5 Years

2024 Convertible Notes*	$	143,750	$	—	$	143,750	$	—
2025 Convertible Notes*	172,500		—		—		172,500
Total	$	316,250	$	—	$	143,750	$	172,500

* Excludes the potential impact of embedded derivatives.

Schedule of Interest Expense


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

2019 Convertible Notes:
Contractual interest expense	$	—	$	—	$	3,074
Amortization of debt discount and deferred financing costs	—		—		7,556
Total interest expense	$	—	$	—	$	10,630
2024 Convertible Notes:
Contractual interest expense	$	4,133	$	4,133	$	4,133
Amortization of debt discount and deferred financing costs	6,349		5,883		5,452
Total interest expense	$	10,482	$	10,016	$	9,585
2025 Convertible Notes:
Contractual interest expense	$	4,097	$	4,097	$	4,097
Amortization of debt discount and deferred financing costs	7,479		6,954		6,468
Total interest expense	$	11,576	$	11,051	$	10,565

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 235
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-Subparagraph (SX 210.12-04(a))
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
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-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

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+ Details

Common Stock and Stock Compensation (Tables)

12 Months Ended

Sep. 30, 2021

Share-based Payment Arrangement [Abstract]

Compensation Costs Included in Net Income

The following table presents amounts related to our stock compensation arrangements:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Share-based compensation costs	$	3,946	$	(5,094)	$	9,751
Income tax expense (benefit) on share-based compensation	561		420		(1,098)

Summary of Restricted Stock Award Activity

The following table presents a summary of stock compensation activity:


	Shares	Weighted Average Grant Date Fair Value

Outstanding as of September 30, 2020	1,108,920	$	5.65
Granted	1,811,708	4.92
Released (a)	(675,475)	7.59
Cancelled	(26,376)	6.20
Outstanding as of September 30, 2021	2,218,777	$	4.86

(a) 168,653 shares were withheld to satisfy related income tax withholding.

The following table presents a summary of the fair value of shares granted:


	Fiscal Year Ended September 30,
(in millions except per share amounts)	2021		2020		2019

Weighted average grant date fair value per share granted (a)	$	4.92	$	5.73	$	9.29
Total market value of shares released	$	3.4	$	5.1	$	11.8

(a) Awards with performance and time-based vesting provisions are generally valued based upon the underlying share price as of the issuance date.

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of domestic and foreign income components

The following table presents the components of our income from continuing operations before income taxes, including inter-segment amounts:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Domestic*	$	2,320	$	(31,989)	$	(9,609)
Foreign	13,742		(38,106)		13,783
	$	16,062	$	(70,095)	$	4,174

* Includes the majority of our corporate administrative costs. See Note 14: Segment Information for information pertaining to segment contribution.

Components of income tax provision

The following table presents the significant components of the income tax provision:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Current:
Federal	$	(479)	$	(6,631)	$	431
State and foreign	4,646		10,544		704
	4,167		3,913		1,135
Deferred:
Federal	3,202		(1,561)		(4,264)
State and foreign	81		(3,984)		5,535
	3,283		(5,545)		1,271
Total income tax (benefit) expense	$	7,450	$	(1,632)	$	2,406

Reconciliation of income taxes calculated at the statutory rate and the provision for income taxes

The following table presents a reconciliation of income taxes calculated at the statutory rate and the provision for income taxes:


	Fiscal Year Ended September 30,
(in thousands)	2021			2020			2019

Income tax expense (benefit) at the federal statutory rate	$	3,374		$	(14,720)		$	878
State taxes, net of federal benefit	931			951			184
Mexico inflation adjustment	(1,217)			(1,120)			(801)
Non-deductible items	2,087			772			2,088
Tax credits	—			—			(551)
Foreign rate differential	1,111			(1,671)			1,080
Change in valuation allowance	(137)			962			1,601
Stock compensation	293			598			(711)
Uncertain tax positions	208			2,849			(1,596)
Non-deductible impairment	—			9,093			—
Deferred tax true-up	896			—			—
Other	(96)			654			234
Total income tax expense (benefit)	$	7,450		$	(1,632)		$	2,406
Effective tax rate	46		%	2		%	58		%

Significant components of deferred tax assets and liabilities

The following table shows significant components of our deferred tax assets and liabilities:


	September 30,
(in thousands)	2021		2020

Deferred tax assets:
Cash Converters	$	13,848	$	15,049
Tax over book inventory	7,595		9,737
Accrued liabilities	7,731		8,924
Pawn service charges receivable	1,195		1,019
Stock compensation	643		1,565
Foreign tax credit	2,484		1,696
State and foreign net operating loss carryforwards	19,414		15,990
Book over tax depreciation	7,250		4,651
Other	3,562		4,350
Total deferred tax assets before valuation allowance	63,722		62,981
Valuation allowance	(19,135)		(18,524)
Total deferred tax assets, net	44,587		44,457
Deferred tax liabilities:
Tax over book amortization	23,674		22,444
Note receivable discount	13,483		12,257
Prepaid expenses	1,368		1,349
Total deferred tax liabilities	38,525		36,050
Net deferred tax asset	$	6,062	$	8,407

Schedule of unrecognized tax benefits

The following table presents a roll-forward of unrecognized tax benefits:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Beginning balance	$	3,085	$	1,435	$	3,091
Increase for tax positions taken during a prior period	2,135		1,401		—
Increase for tax positions taken during the current period	—		249		—
Decrease for tax positions as a result of the lapse of the statute of limitations	(457)		—		(1,656)
Ending balance	$	4,763	$	3,085	$	1,435

Leases (Tables)

12 Months Ended

Sep. 30, 2021

Leases [Abstract]

Schedule of Lessee Assets and Liabilities


Right-of-use asset	$	246,028
Straight-line rent accrual	(8,479)
Net right-of-use asset	$	237,549

Lease liability, current	$	45,272
Lease liability, non-current	200,756
Total lease liability	$	246,028

The table below presents balances of our operating leases:


(in thousands)	September 30, 2021		September 30, 2020

Right-of-use asset	$	200,990	$	183,809



Lease liability, current	$	52,263	$	49,742
Lease liability, non-current	161,330		153,040
Total lease liability	$	213,593	$	202,782

Schedule of Lease Cost

The table below provides the composition of our lease costs:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020

Operating lease expense	$	61,980	$	62,925
Variable lease expense	13,000		11,846
Total lease expense	$	74,980	$	74,771

Schedule of Operating Lease Maturity

As of September 30, 2021, maturities of lease liabilities under ASC 842 by fiscal year were as follows (in thousands):


Fiscal 2022	$	66,434
Fiscal 2023	55,068
Fiscal 2024	43,072
Fiscal 2025	32,833
Fiscal 2026	23,502
Thereafter	39,390
Total lease liabilities	260,299
Less: portion representing interest	46,706
Total net lease liabilities	213,593
Less: current portion	52,263
Total long term net lease liabilities	$	161,330

Schedule of rent expense

The following table presents the amount of net rent recognized as expense under ASC Topic 840 — Leases (in thousands):


	Fiscal Year Ended September 30,
	2019

Gross rent expense from continuing operations	$	65,295
Sublease rent revenue from continuing operations	(35)
Net rent expense from continuing operations	$	65,260

Segment Information (Tables)

12 Months Ended

Sep. 30, 2021

Segment Reporting [Abstract]

Schedule of operating segment information


	Fiscal Year Ended September 30, 2021
(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	341,495	$	101,303	$	—	$	442,798	$	—	$	442,798
Jewelry scrapping sales	15,260		10,765		—		26,025		—		26,025
Pawn service charges	196,721		63,475		—		260,196		—		260,196
Other revenues	105		7		420		532		—		532
Total revenues	553,581		175,550		420		729,551		—		729,551
Merchandise cost of goods sold	191,039		66,179		—		257,218		—		257,218
Jewelry scrapping cost of goods sold	13,001		9,847		—		22,848		—		22,848

Net revenues	349,541		99,524		420		449,485		—		449,485
Segment and corporate expenses (income):
Store expenses	253,344		77,493		—		330,837		—		330,837
General and administrative	—		—		—		—		56,495		56,495

Depreciation and amortization	10,650		7,371		—		18,021		12,651		30,672
Gain (loss) on sale or disposal of assets and other	27		(6)		—		21		62		83
Other Charges	—		229		—		229		—		229
Interest expense	—		—		—		—		22,177		22,177
Interest income	—		(2,016)		—		(2,016)		(461)		(2,477)
Equity in net income of unconsolidated affiliates	—		—		(3,803)		(3,803)		—		(3,803)
Other (income) expense	—		(840)		(173)		(1,013)		223		(790)
Segment contribution	$	85,520	$	17,293	$	4,396	$	107,209
Income (loss) from continuing operations before income taxes							$	107,209	$	(91,147)	$	16,062


	Fiscal Year Ended September 30, 2020
(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	391,921	$	106,292	$	—	$	498,213	$	—	$	498,213
Jewelry scrapping sales	36,691		11,262		—		47,953		—		47,953
Pawn service charges	210,081		62,557		—		272,638		—		272,638
Other revenues	150		—		3,823		3,973		—		3,973
Total revenues	638,843		180,111		3,823		822,777		—		822,777
Merchandise cost of goods sold	251,544		82,937		—		334,481		—		334,481
Jewelry scrapping cost of goods sold	28,064		9,977		—		38,041		—		38,041
Other cost of revenues	—		101		953		1,054		—		1,054
Net revenues	359,235		87,096		2,870		449,201		—		449,201
Operating expenses (income):
Store expenses	261,608		69,916		5,246		336,770		—		336,770
General and administrative	—		—		—		—		54,133		54,133
Impairment of goodwill, intangible and other assets	10,000		35,938		1,149		47,087		7,579		54,666
Depreciation and amortization	11,030		7,315		68		18,413		12,414		30,827
Gain (loss) on sale or disposal of assets	385		(72)		(20)		293		508		801
Other Charges	3,106		1,715		3,802		8,623		11,765		20,388
Interest expense	—		685		549		1,234		21,238		22,472
Interest income	—		(1,586)		—		(1,586)		(1,587)		(3,173)
Equity in net loss of unconsolidated affiliates	—		—		2,429		2,429		—		2,429

Other (income) expense	—		(156)		6		(150)		133		(17)
Segment contribution (loss)	$	73,106	$	(26,659)	$	(10,359)	$	36,088
Income (loss) from continuing operations before income taxes							$	36,088	$	(106,183)	$	(70,095)


	Fiscal Year Ended September 30, 2019
(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	355,996	$	97,379	$	—	$	453,375	$	—	$	453,375
Jewelry scrapping sales	45,815		14,630		—		60,445		—		60,445
Pawn service charges	248,369		78,997		—		327,366		—		327,366
Other revenues	233		179		5,631		6,043		—		6,043
Total revenues	650,413		191,185		5,631		847,229		—		847,229
Merchandise cost of goods sold	225,136		72,372		—		297,508		—		297,508
Jewelry scrapping cost of goods sold	39,318		13,617		—		52,935		—		52,935
Other cost of revenues	—		—		2,338		2,338		—		2,338
Net revenues	385,959		105,196		3,293		494,448		—		494,448
Operating expenses (income):
Store expenses	269,003		74,199		7,376		350,578		—		350,578
General and administrative	—		—		—		—		63,665		63,665

Depreciation and amortization	11,879		6,267		219		18,365		10,432		28,797
Loss on sale or disposal of assets	3,402		691		282		4,375		24		4,399
Interest expense	—		1,609		491		2,100		30,537		32,637
Interest income	—		(1,601)		—		(1,601)		(9,485)		(11,086)
Equity in net loss of unconsolidated affiliates	—		—		135		135		—		135
Impairment of investment in unconsolidated affiliates	—		—		19,725		19,725		—		19,725
Other (income) expense	—		(93)		1,895		1,802		(378)		1,424
Segment contribution (loss)	$	101,675	$	24,124	$	(26,830)	$	98,969
Income (loss) from continuing operations before income taxes							$	98,969	$	(94,795)	$	4,174

Reconciliation of segment assets to consolidated

The following table presents separately identified segment assets:


(in thousands)	U.S. Pawn		Latin America Pawn		Other International		Corporate		Total

Assets as of September 30, 2021
Pawn loans	$	135,931	$	39,970	$	—	$	—	$	175,901
Pawn service charges receivable, net	24,365		4,972		—		—		29,337
Inventory, net	82,386		28,603		—		—		110,989
Total assets	779,271		233,347		38,993		215,300		1,266,911

Assets as of September 30, 2020
Pawn loans	$	106,340	$	24,983	$	—	$	—	131,323
Pawn service charges receivable, net	17,931		2,649		—		—		20,580
Inventory, net	75,807		20,084		—		—		95,891
Total assets	690,157		191,827		34,118		280,921		1,197,023

Schedule of revenues by geographic information

The following tables provide geographic information:


	Fiscal Year Ended September 30,
(in thousands)	2021		2020		2019

Revenues:
United States	$	553,581	$	638,844	$	650,413
Mexico	128,773		131,965		138,897
Other Latin America	46,777		48,146		52,288
Canada and other	420		3,822		5,631
Total revenues	$	729,551	$	822,777	$	847,229

Schedule of long-lived assets by geographic information


	September 30,
(in thousands)	2021		2020

Long-lived tangible assets:
United States	$	30,651	$	36,361
Mexico	19,255		$	15,141
Other Latin America	3,905		$	5,484

Total long-lived tangible assets	$	53,811	$	56,986

Supplemental Consolidated Financial Information (Tables)

12 Months Ended

Sep. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Information on net amounts included in the balance sheets

The following table provides information on net amounts included in our Consolidated Balance Sheets:


	September 30,
(in thousands)	2021		2020

Gross pawn service charges receivable	$	37,360	$	27,259
Allowance for uncollectible pawn service charges receivable	(8,023)		(6,679)
Pawn service charges receivable, net	$	29,337	$	20,580

Gross inventory	$	115,300	$	108,205
Inventory reserves	(4,311)		(12,314)
Inventory, net	$	110,989	$	95,891

Prepaid expenses and other	$	5,386	$	10,614
Accounts receivable and other	9,322		6,991
Income taxes prepaid and receivable	16,302		15,298
Prepaid expenses and other current assets	$	31,010	$	32,903

Accounts payable	$	22,462	$	19,114
Accrued payroll	9,093		12,993
Incentive accrual	16,868		4,895
Other payroll related expenses	10,695		9,071
Accrued sales and VAT taxes	10,936		9,291
Other current liabilities	20,214		16,140






Account payable, accrued expenses and other current liabilities	$	90,268	$	71,504

Unrecognized tax benefits, non-current	$	2,571	$	4,214
Other long-term liabilities	7,814		6,635
Other long-term liabilities	$	10,385	$	10,849

Valuation and qualifying accounts

The following table provides information on our valuation and qualifying accounts not disclosed elsewhere:


			Additions
(in thousands)	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period

Allowance for valuation of inventory:
Year Ended September 30, 2021	$	12,314			$	—	$	8,003	$	4,311
Year Ended September 30, 2020	9,737		2,577		—		—		12,314
Year Ended September 30, 2019	9,201		536		—		—		9,737
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2021	$	6,679	$	1,344	$	—	$	—	$	8,023
Year Ended September 30, 2020	10,036		—		—		3,357		6,679
Year Ended September 30, 2019	9,760		—		276		—		10,036
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2021	$	—	$	—	$	—	—		$	—
Year Ended September 30, 2020	540		—		—		540		—
Year Ended September 30, 2019	331		—		209		—		540
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2021	$	18,524	611		$	—	$	—	$	19,135
Year Ended September 30, 2020	18,094		430		—		—		18,524
Year Ended September 30, 2019	20,254		—		—		2,160		18,094

Quarterly Information (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2021

Quarterly Financial Information Disclosure [Abstract]

Schedule of quarterly information


(in thousands, except per share amounts)	First Quarter		Second Quarter		Third Quarter		Fourth Quarter

Year Ended September 30, 2021
Total revenues	$	178,135	$	184,939	$	174,033	$	192,444
Net revenues	$	108,390	$	113,748	$	108,021	$	119,326
Net income (loss)	$	4,299	$	5,330	$	(2,570)	$	1,553
Basic earnings (loss) per share	$	0.08	$	0.10	$	(0.05)	$	0.03
Diluted earnings (loss) per share	$	0.08	$	0.10	$	(0.05)	$	0.03


(in thousands, except per share amounts)	First Quarter		Second Quarter		Third Quarter		Fourth Quarter

Year Ended September 30, 2020
Total revenues	$	222,435	$	223,280	$	210,224	$	166,839
Net revenues	$	130,069	$	127,362	$	102,175	$	89,596




Net income (loss)	$	1,238	$	(40,874)	$	(5,487)	$	(23,340)

Basic earnings (loss) per share	$	0.02	$	(0.74)	$	(0.10)	$	(0.42)
Diluted earnings (loss) per share	$	0.02	$	(0.74)	$	(0.10)	$	(0.42)

Organization and Summary of Significant Accounting Policies - Description of Business (Details)	12 Months Ended
	Sep. 30, 2021 store country	Sep. 30, 2020	Sep. 30, 2019	Apr. 14, 2021
Description of Business [Line Items]
Number of stores	1,148
Number of countries \| country	15
Cash Converters International Limited
Description of Business [Line Items]
Number of stores	700
Percentage of ownership	35.65%			35.65%
Rich Data Corporation
Description of Business [Line Items]
Ownership percentage after dilution	0.1314	0.1314	0.1314
UNITED STATES \| Pawn Stores
Description of Business [Line Items]
Number of stores	516
Mexico \| Pawn Stores
Description of Business [Line Items]
Number of stores	508
Guatemala, El Salvador, Honduras and Peru \| Pawn Stores
Description of Business [Line Items]
Number of stores	124

Organization and Summary of Significant Accounting Policies - Pawn and Sales Revenue Recognition (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pawn loans	$ 175,901	$ 131,323
Pawn Stores
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pawn loans	$ 63,900
Percentage of pawn loans, outstanding	36.00%
Pawn Stores Florida
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pawn loans	$ 19,800
Percentage of pawn loans, outstanding	11.00%

Organization and Summary of Significant Accounting Policies - Inventory and Cash and Cash Equivalents and Cash Concentrations (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2021
Inventory [Line Items]
Production related impairments charges	$ 2,600
Inventory, net	95,891	$ 110,989
Grupo Finmart
Inventory [Line Items]
Escrow deposit		8,000
Bajio
Inventory [Line Items]
Escrow deposit		2,000
Mexico \| Foreign \| Reportable geographical components
Inventory [Line Items]
Inventory, net	$ 12,900	$ 22,600

Organization and Summary of Significant Accounting Policies - Equity Method Investments (Details)	12 Months Ended
	Sep. 30, 2021
Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Income from investment, period of lag	3 months

Organization and Summary of Significant Accounting Policies - Leases (Details) - extension_option	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2014
Lessee, Lease, Description [Line Items]
Initial term of lease (in years)	10 years
Corporate Office Lease, Two Five-Year Extension Options
Lessee, Lease, Description [Line Items]
Initial term of lease (in years)		13 years
Number of extension options	2
Renewable term of lease (in years)	5 years
Minimum
Lessee, Lease, Description [Line Items]
Initial term of lease (in years)	3 years
Maximum
Lessee, Lease, Description [Line Items]
Initial term of lease (in years)	10 years

Organization and Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Sep. 30, 2021
Building
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Furniture, equipment, and software development costs \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Furniture, equipment, and software development costs \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Organization and Summary of Significant Accounting Policies - Software Development Costs (Details)	12 Months Ended
	Sep. 30, 2021
Software
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Organization and Summary of Significant Accounting Policies - Convertible Debt Securities (Details)	Sep. 30, 2021
Measurement Input, Discount Rate \| Liability Component of Convertible Debt \| 2024 Convertible Notes
Debt Conversion [Line Items]
Fair value assumptions, discount rate	0.08

Organization and Summary of Significant Accounting Policies - Foreign Currency and Advertising (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Foreign currency transaction gains (losses) not accounted for as translations	$ 0.1	$ 0.5	$ 0.3
Advertising expense	$ 1.6	$ 2.0	$ 2.0

Organization and Summary of Significant Accounting Policies - Earnings Per Share and Common Stock (Details) - Common Class B	Sep. 30, 2021 vote
Class of Stock [Line Items]
Number of votes per share	1
Convertible common stock conversion ratio	100.00%

Other Charges - Additional Information (Details) - Cost savings initiative plan $ in Thousands	12 Months Ended
	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($) numberOfStores
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 229	$ 12,481
Restructuring charges, including non-cash charges		$ 20,386
U.S. Pawn
Restructuring Cost and Reserve [Line Items]
Number of stores closed \| numberOfStores		4
Latin America Pawn
Restructuring Cost and Reserve [Line Items]
Number of stores closed \| numberOfStores		3
Labor reduction costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	$ 6,438
Restructuring charges, including non-cash charges		6,400
CASHMAX shutdown costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	1,751
Restructuring charges, including non-cash charges		4,900
Store closure costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	229	1,806
Store closure costs \| U.S. Pawn And Latin America Pawn Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges, including non-cash charges		4,100
Other
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0	2,486
Restructuring charges, including non-cash charges		$ 5,000

Other Charges - Activity (Details) - Cost savings initiative plan - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Restructuring Reserve [Roll Forward]
Accrued charges beginning balance	$ 10,718	$ 0
Charges	229	12,481
Payments and Adjustments	8,395	1,763
Accrued charges ending balance	2,552	10,718
Restructuring charges, including non-cash charges		20,386
Labor reduction costs
Restructuring Reserve [Roll Forward]
Accrued charges beginning balance	5,946	0
Charges	0	6,438
Payments and Adjustments	5,623	492
Accrued charges ending balance	323	5,946
Non-cash charges:		0
Restructuring charges, including non-cash charges		6,400
CASHMAX shutdown costs
Restructuring Reserve [Roll Forward]
Accrued charges beginning balance	800	0
Charges	0	1,751
Payments and Adjustments	800	951
Accrued charges ending balance	0	800
Non-cash charges:		3,092
Restructuring charges, including non-cash charges		4,900
Store closure costs
Restructuring Reserve [Roll Forward]
Accrued charges beginning balance	1,806	0
Charges	229	1,806
Payments and Adjustments	1,806	0
Accrued charges ending balance	229	1,806
Non-cash charges:		2,328
Other
Restructuring Reserve [Roll Forward]
Accrued charges beginning balance	2,166	0
Charges	0	2,486
Payments and Adjustments	166	320
Accrued charges ending balance	$ 2,000	2,166
Non-cash charges:		2,485
Restructuring charges, including non-cash charges		$ 5,000

Acquisitions - Additional Information Regarding Recent Acquisitions (Details)			1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 09, 2021 USD ($)	Jun. 08, 2021 USD ($) numberOfStores payment shares	Jun. 30, 2021 USD ($)	May 31, 2021 store	Sep. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)
Business Acquisition [Line Items]
Value of the company’s Class A Non-Voting common stock							$ 1,545,000	$ 0	$ 0
Additional contingent payments					$ 4,608,000		4,608,000	$ 0	$ 0
Texas Pawn Stores
Business Acquisition [Line Items]
Number of stores acquired \| store				11
Bajio
Business Acquisition [Line Items]
Percentage acquired		100.00%
Aggregate purchase price		$ 23,600,000
Cash payments for acquisition		$ 17,400,000			3,800,000
Shares of the company’s Class A Non-Voting common stock (in shares) \| shares		212,870
Value of the company’s Class A Non-Voting common stock		$ 1,600,000
Additional contingent payments		$ 4,600,000
Number of additional payments \| payment		2
Additional payment term		2 years
Maximum percentage of future contingent consideration that can be paid in shares		50.00%
Payments to acquire business, paid at closing		$ 11,600,000
Business acquisition, consideration payable					$ 2,000,000		2,000,000
Business acquisition, final consideration payable on fifth anniversary of acquisition							400,000
Goodwill, expected tax deductible amount	$ 0
Business combination, revenue of acquiree since acquisition date			$ 9,600,000
Net loss of acquiree since acquisition			$ 100,000
Repayment of debt	$ 14,900,000
Acquisition related costs							$ 800,000
Bajio \| Forecast
Business Acquisition [Line Items]
Cash payments for acquisition						$ 1,600,000
Bajio \| MEXICO
Business Acquisition [Line Items]
Number of stores acquired \| numberOfStores		128

Acquisitions - Schedule of Purchase Price Allocation (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Business Acquisition [Line Items]
Goodwill	$ 285,758	$ 257,582	$ 300,527
Bajio
Business Acquisition [Line Items]
Cash and cash equivalents	308
Pawn loans	4,619
Pawn service charges receivable	1,335
Inventory	1,319
Property and equipment	2,025
Right-of-use assets	10,651
Goodwill	26,100
Intangible assets	3,965
Deferred tax asset, net	381
Other assets	746
Accounts payable, accrued expenses and other liabilities	(2,290)
Debt	(14,931)
Lease liabilities	(10,651)
Total consideration	$ 23,577

Acquisitions - Proforma Information (Details) - Bajio - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Business Acquisition [Line Items]
Revenue	$ 748,957	$ 854,926
Net income (loss)	$ 8,828	$ (65,206)
Basic earnings (loss) per common share (in dollars per share)	$ 0.16	$ (1.18)
Diluted earnings (loss) per common share (in dollars per share)	$ 0.16	$ (1.18)

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Earnings Per Share [Abstract]
Net income (loss)	$ 1,553	$ (2,570)	$ 5,330	$ 4,299	$ (23,340)	$ (5,487)	$ (40,874)	$ 1,238	$ 8,612	$ (68,463)	$ 2,541
Earnings per common share
Average common share outstanding (denominator) (in shares)									55,744	55,313	55,341
Earnings (loss) per common share (in dollars per share)	$ 0.03	$ (0.05)	$ 0.10	$ 0.08	$ (0.42)	$ (0.10)	$ (0.74)	$ 0.02	$ 0.15	$ (1.24)	$ 0.05
Diluted earnings per common share
Average common share outstanding (in shares)									55,744	55,313	55,341
Dilutive effect of restricted stock and convertible notes (in shares)									205	0	643
Diluted average common shares outstanding (denominator) (in shares)									55,949	55,313	55,984
Diluted earnings (loss) per common share (in dollars per share)	$ 0.03	$ (0.05)	$ 0.10	$ 0.08	$ (0.42)	$ (0.10)	$ (0.74)	$ 0.02	$ 0.15	$ (1.24)	$ 0.05
Potential common shares excluded from the calculation of diluted earnings per share above, Restricted stock (in shares)									1,233	2,786	2,121

Strategic Investments - Additional Information (Details) $ in Thousands			12 Months Ended
	Oct. 01, 2021 shares	Apr. 14, 2021 shares	Sep. 30, 2021 USD ($) shares	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)
Schedule of Equity Method Investments [Line Items]
Income (loss) from equity method investments			$ 3,803	$ (2,429)	$ (135)
Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Number of common shares owned (in shares) \| shares			223,702,991
Percentage of common shares owned		35.65%	35.65%
Percentage of ownership increase			30.00%
Number of additional shares acquired (in shares) \| shares		9,519,277
Income (loss) from equity method investments			$ 4,300	$ (2,100)	(100)
Accumulated undistributed after-tax earnings included in consolidated retained earnings			$ 18,000
Other than temporary impairment, before taxes					19,800
Other than temporary impairment, net of taxes					15,300
Impairment of investment, not other-than-temporary					$ 6,200
Cash Converters International Limited \| Subsequent event
Schedule of Equity Method Investments [Line Items]
Number of common shares owned (in shares) \| shares	236,702,991
Percentage of common shares owned	37.72%
Number of additional shares acquired (in shares) \| shares	13,000,000
Rich Data Corporation
Schedule of Equity Method Investments [Line Items]
Ownership percentage after dilution			0.1314	0.1314	0.1314
Loss on deconsolidation			$ 400	$ 300	$ 200

Strategic Investments - Summarized Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Summary of financial information for Cash Converters International Limited
Current assets	$ 610,861				$ 593,250				$ 610,861	$ 593,250
Total assets	1,266,911				1,197,023				1,266,911	1,197,023
Current liabilities	155,088				132,467				155,088	132,467
Total liabilities and equity	1,266,911				1,197,023				1,266,911	1,197,023
Gross profit	119,326	$ 108,021	$ 113,748	$ 108,390	89,596	$ 102,175	$ 127,362	$ 130,069	449,485	449,201	$ 494,448
Net profit (loss)	1,553	$ (2,570)	$ 5,330	$ 4,299	(23,340)	$ (5,487)	$ (40,874)	$ 1,238	8,612	(68,463)	2,541
Cash Converters International Limited
Summary of financial information for Cash Converters International Limited
Current assets	167,553				157,183				167,553	157,183
Non-current assets	191,788				172,833				191,788	172,833
Total assets	359,341				330,016				359,341	330,016
Current liabilities	61,395				68,028				61,395	68,028
Non-current liabilities	57,511				51,275				57,511	51,275
Shareholders’ equity	240,435				210,713				240,435	210,713
Total liabilities and equity	$ 359,341				$ 330,016				359,341	330,016
Gross revenues									150,165	187,025	201,365
Gross profit									105,851	112,511	111,932
Net profit (loss)									$ 12,081	$ (7,032)	$ (1,210)

Fair Value Measurements - Financial Assets, Temporary Equity and Liabilities Not Measured at Fair Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
2.89% promissory note receivable due April 2024
Financial liabilities:
Notes receivable, interest rate	2.89%	2.89%
2.89% promissory note receivable due April 2024 \| Carrying Value
Financial assets:
Notes receivable	$ 1,181	$ 1,148
2.89% promissory note receivable due April 2024 \| Estimate of Fair Value Measurement
Financial assets:
Notes receivable	1,181	1,148
2.89% promissory note receivable due April 2024 \| Estimate of Fair Value Measurement \| Level 1
Financial assets:
Notes receivable	0	0
2.89% promissory note receivable due April 2024 \| Estimate of Fair Value Measurement \| Level 2
Financial assets:
Notes receivable	0	0
2.89% promissory note receivable due April 2024 \| Estimate of Fair Value Measurement \| Level 3
Financial assets:
Notes receivable	1,181	1,148
Investments in unconsolidated affiliates \| Carrying Value
Financial assets:
Investments in unconsolidated affiliates	37,724	32,458
Investments in unconsolidated affiliates \| Estimate of Fair Value Measurement
Financial assets:
Investments in unconsolidated affiliates	48,954	32,597
Investments in unconsolidated affiliates \| Estimate of Fair Value Measurement \| Level 1
Financial assets:
Investments in unconsolidated affiliates	41,638	24,833
Investments in unconsolidated affiliates \| Estimate of Fair Value Measurement \| Level 2
Financial assets:
Investments in unconsolidated affiliates	0	0
Investments in unconsolidated affiliates \| Estimate of Fair Value Measurement \| Level 3
Financial assets:
Investments in unconsolidated affiliates	7,316	7,764
2024 Convertible Notes \| Carrying Value
Financial liabilities:
Debt instrument, fair value	123,543	117,193
2024 Convertible Notes \| Estimate of Fair Value Measurement
Financial liabilities:
Debt instrument, fair value	153,281	129,979
2024 Convertible Notes \| Estimate of Fair Value Measurement \| Level 1
Financial liabilities:
Debt instrument, fair value	0	0
2024 Convertible Notes \| Estimate of Fair Value Measurement \| Level 2
Financial liabilities:
Debt instrument, fair value	153,281	129,979
2024 Convertible Notes \| Estimate of Fair Value Measurement \| Level 3
Financial liabilities:
Debt instrument, fair value	0	0
2025 Convertible Notes \| Carrying Value
Financial liabilities:
Debt instrument, fair value	140,643	133,164
2025 Convertible Notes \| Estimate of Fair Value Measurement
Financial liabilities:
Debt instrument, fair value	155,250	137,569
2025 Convertible Notes \| Estimate of Fair Value Measurement \| Level 1
Financial liabilities:
Debt instrument, fair value	0	0
2025 Convertible Notes \| Estimate of Fair Value Measurement \| Level 2
Financial liabilities:
Debt instrument, fair value	155,250	137,569
2025 Convertible Notes \| Estimate of Fair Value Measurement \| Level 3
Financial liabilities:
Debt instrument, fair value	$ 0	$ 0
8.5% unsecured debt due 2024
Financial liabilities:
Stated interest rate		8.50%
8.5% unsecured debt due 2024 \| Carrying Value
Financial liabilities:
Debt instrument, fair value		$ 872
8.5% unsecured debt due 2024 \| Estimate of Fair Value Measurement
Financial liabilities:
Debt instrument, fair value		872
8.5% unsecured debt due 2024 \| Estimate of Fair Value Measurement \| Level 1
Financial liabilities:
Debt instrument, fair value		0
8.5% unsecured debt due 2024 \| Estimate of Fair Value Measurement \| Level 2
Financial liabilities:
Debt instrument, fair value		0
8.5% unsecured debt due 2024 \| Estimate of Fair Value Measurement \| Level 3
Financial liabilities:
Debt instrument, fair value		$ 872

Fair Value Measurements - Additional Disclosures (Details) $ in Thousands	1 Months Ended		12 Months Ended
	Apr. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Jun. 08, 2021 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Additional contingent payments			$ 4,608	$ 0	$ 0
Amount received in previously escrowed seller funds		$ 1,100
Secured Promissory Note 2.89%, Due 2024
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of notes receivable	$ 1,100
Notes receivable, interest rate	2.89%
Rich Data Corporation
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Ownership percentage after dilution			0.1314	0.1314	0.1314
Bajio
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Additional contingent payments						$ 4,600

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Property, Plant and Equipment [Line Items]
Carrying Amount	$ 284,867	$ 267,509
Accumulated Depreciation	(231,056)	(210,523)
Net Book Value	53,811	56,986
Depreciation	19,400	19,600	$ 21,000
Land
Property, Plant and Equipment [Line Items]
Carrying Amount	4	4
Accumulated Depreciation	0	0
Net Book Value	4	4
Buildings and improvements
Property, Plant and Equipment [Line Items]
Carrying Amount	113,015	105,137
Accumulated Depreciation	(85,521)	(75,445)
Net Book Value	27,494	29,692
Furniture and equipment
Property, Plant and Equipment [Line Items]
Carrying Amount	137,828	127,793
Accumulated Depreciation	(111,944)	(101,888)
Net Book Value	25,884	25,905
Software
Property, Plant and Equipment [Line Items]
Carrying Amount	33,981	33,729
Accumulated Depreciation	(33,591)	(33,190)
Net Book Value	390	539
Construction in progress
Property, Plant and Equipment [Line Items]
Carrying Amount	39	846
Accumulated Depreciation	0	0
Net Book Value	$ 39	$ 846

Goodwill and Intangible Assets - Additional Information (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2020 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)
Goodwill [Line Items]
Goodwill impairment loss	$ 41,300,000	$ 0	$ 41,340,000
Impairment of long-lived assets	1,100,000	0
Definite-lived intangible assets, amortization expense		$ 11,300,000	$ 11,200,000	$ 7,800,000
Mexico Reporting Unit \| Trade names
Goodwill [Line Items]
Impairment of intangible assets	2,900,000
G P M X Reporting Unit \| Trade names
Goodwill [Line Items]
Impairment of intangible assets	$ 1,700,000
Minimum \| Goodwill and Indefinite-lived Intangible Assets \| Measurement Input, Discount Rate \| Income Approach Valuation Technique
Goodwill [Line Items]
Discount rates used for reporting unit valuations		0.11
Maximum \| Goodwill and Indefinite-lived Intangible Assets \| Measurement Input, Discount Rate \| Income Approach Valuation Technique
Goodwill [Line Items]
Discount rates used for reporting unit valuations		0.19

Goodwill and Intangible Assets - Goodwill (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Changes in the carrying value of goodwill, by segment
Beginning Balance		$ 257,582,000	$ 300,527,000
Measurement period adjustments			27,000
Goodwill impairment	$ (41,300,000)	0	(41,340,000)
Acquisitions		28,643,000
Effect of foreign currency translation changes		(467,000)	(1,632,000)
Ending Balance		285,758,000	257,582,000
U.S. Pawn
Changes in the carrying value of goodwill, by segment
Beginning Balance		241,928,000	251,752,000
Measurement period adjustments			176,000
Goodwill impairment			(10,000,000)
Acquisitions		2,543,000
Effect of foreign currency translation changes		0	0
Ending Balance		244,471,000	241,928,000
Latin America Pawn
Changes in the carrying value of goodwill, by segment
Beginning Balance		15,654,000	48,775,000
Measurement period adjustments			(149,000)
Goodwill impairment			(31,340,000)
Acquisitions		26,100,000
Effect of foreign currency translation changes		(467,000)	(1,632,000)
Ending Balance		$ 41,287,000	$ 15,654,000

Goodwill and Intangible Assets - Intangible Assets By Major Class (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 28,132	$ 24,005
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net	62,104	58,638
Trade names
Indefinite-lived Intangible Assets [Line Items]
Non-amortizing intangible assets	23,036	19,094
Accumulated impairment losses	(4,598)	(4,598)
Indefinite-lived intangible assets	18,438	14,496
Pawn licenses
Indefinite-lived Intangible Assets [Line Items]
Non-amortizing intangible assets	9,694	9,509
Computer Software, Intangible Asset
Finite-Lived Intangible Assets [Line Items]
Carrying amount	78,174	67,457
Accumulated amortization	(43,710)	(33,646)
Accumulated impairment losses	(2,579)	(2,579)
Net book value	31,885	31,232
Noncompete Agreements
Finite-Lived Intangible Assets [Line Items]
Carrying amount	3,502	3,417
Accumulated amortization	(3,502)	(3,394)
Net book value	0	23
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Carrying amount	4,452	5,600
Accumulated amortization	(2,365)	(2,222)
Net book value	$ 2,087	$ 3,378

Goodwill and Intangible Assets - Future Amortization Expense (Details) $ in Thousands	Sep. 30, 2021 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2022	$ 11,301
2023	9,240
2024	7,332
2025	4,211
2026	$ 1,769

Debt - Schedule of Debt Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020	May 14, 2018	Jul. 31, 2017
Debt Instrument [Line Items]
Gross Amount	$ 316,250	$ 317,122
Debt Discount and Issuance Costs	(52,064)	(65,893)
Carrying Amount	264,186	251,229
Less current portion, Gross Amount	0	213
Less current portion, Debt Discount and Issuance Costs	0	0
Less current portion, Carrying Amount	0	213
Total long-term debt, Gross Amount	316,250	316,909
Total long-term debt, Debt Discount and Issuance Costs	(52,064)	(65,893)
Total long-term debt, Carrying Amount	264,186	251,016
2024 Convertible Notes
Debt Instrument [Line Items]
Stated interest rate				2.875%
Senior Notes \| 2024 Convertible Notes
Debt Instrument [Line Items]
Gross Amount	143,750	143,750
Debt Discount and Issuance Costs	(20,207)	(26,557)
Carrying Amount	123,543	117,193
Senior Notes \| 2025 Convertible Notes
Debt Instrument [Line Items]
Gross Amount	172,500	172,500
Debt Discount and Issuance Costs	(31,857)	(39,336)
Carrying Amount	140,643	133,164	$ 121,300
Stated interest rate			2.375%
Unsecured Notes \| 8.5% unsecured debt due 2024
Debt Instrument [Line Items]
Gross Amount	0	872
Debt Discount and Issuance Costs	0	0
Carrying Amount	$ 0	$ 872
Stated interest rate	8.50%	8.50%

Debt - Principal Payment Schedule (Details) - USD ($)	Sep. 30, 2021	May 14, 2018	Jul. 31, 2017
Debt Instrument [Line Items]
Total	$ 316,250,000
Less Than 1 Year	0
1 - 3 Years	143,750,000
3 - 5 Years	172,500,000
2024 Convertible Notes
Debt Instrument [Line Items]
Total			$ 143,750,000
Senior Notes \| 2024 Convertible Notes
Debt Instrument [Line Items]
Total	143,750,000
Less Than 1 Year	0
1 - 3 Years	143,750,000
3 - 5 Years	0
Senior Notes \| 2025 Convertible Notes
Debt Instrument [Line Items]
Total	172,500,000	$ 172,500,000
Less Than 1 Year	0
1 - 3 Years	0
3 - 5 Years	$ 172,500,000

Debt - Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
Debt - Interest Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Amortization of debt discount and deferred financing costs	$ 13,797	$ 13,200	$ 19,759
Senior Notes \| 2019 Convertible Notes
Debt Instrument [Line Items]
Contractual interest expense	0	0	3,074
Amortization of debt discount and deferred financing costs	0	0	7,556
Total interest expense	0	0	10,630
Senior Notes \| 2024 Convertible Notes
Debt Instrument [Line Items]
Contractual interest expense	4,133	4,133	4,133
Amortization of debt discount and deferred financing costs	6,349	5,883	5,452
Total interest expense	10,482	10,016	9,585
Senior Notes \| 2025 Convertible Notes
Debt Instrument [Line Items]
Contractual interest expense	4,097	4,097	4,097
Amortization of debt discount and deferred financing costs	7,479	6,954	6,468
Total interest expense	$ 11,576	$ 11,051	$ 10,565

Debt - Convertible Senior Notes Due 2025 (Details)		12 Months Ended
Debt - Convertible Senior Notes Due 2025 (Details)	May 14, 2018 USD ($) day $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)
Debt Instrument [Line Items]
Principal amount		$ 316,250,000
Carrying value		264,186,000	$ 251,229,000
Debt discount and issuance costs		52,064,000	65,893,000
Senior Notes \| 2025 Convertible Notes
Debt Instrument [Line Items]
Stated interest rate	2.375%
Principal amount	$ 172,500,000	$ 172,500,000
Semi-annual interest rate	2.375%
Conversion rate per $1,000 principal amount (shares)	62.8931
Conversion price, per share (usd per share) \| $ / shares	$ 15.90
Share price (usd per share) \| $ / shares	$ 15.90
Remaining unamortized issuance discount period		7 years
Carrying value	$ 121,300,000	$ 140,643,000	133,164,000
Unamortized discount	51,200,000
Equity component of debt, gross	49,600,000
Conversion feature accounted for as an equity-classified instrument	39,100,000
Debt transaction costs	$ 5,500,000
Effective interest rate		9.00%
Debt discount and issuance costs		$ 31,857,000	$ 39,336,000
Senior Notes \| 2025 Convertible Notes \| Measurement Input, Discount Rate \| Valuation Technique, Discounted Cash Flow
Debt Instrument [Line Items]
Debt instrument, expected term input		0.08
Senior Notes \| 2025 Convertible Notes \| Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Threshold consecutive trading days \| day	30
Threshold percentage of stock price trigger	130.00%
Repurchase price, percent of principal amount	100.00%
Senior Notes \| 2025 Convertible Notes \| Debt Conversion, Condition One
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive) \| day	20
Threshold consecutive trading days \| day	30
Threshold percentage of stock price trigger	130.00%
Senior Notes \| 2025 Convertible Notes \| Debt Conversion, Condition Two
Debt Instrument [Line Items]
Threshold consecutive trading days \| day	5
Threshold percentage of stock price trigger	98.00%
Business day threshold \| day	5

Debt - Convertible Senior Notes Due 2024 (Details)	1 Months Ended	12 Months Ended
Debt - Convertible Senior Notes Due 2024 (Details)	Jul. 31, 2017 USD ($) day $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)
Debt Instrument [Line Items]
Principal amount		$ 316,250,000
Additional paid-in capital		403,312,000	$ 398,475,000
Debt discount and issuance costs		52,064,000	65,893,000
Convertible Notes Embedded Derivative
Debt Instrument [Line Items]
Conversion feature accounted for as an equity-classified instrument	$ 39,800,000
Additional paid-in capital	$ 25,300,000	$ 25,300,000
2024 Convertible Notes
Debt Instrument [Line Items]
Stated interest rate	2.875%
Principal amount	$ 143,750,000
Maturity period		7 years
Convertible debt	102,700,000
Unamortized discount	41,000,000
Deferred financing costs	$ 4,200,000
2024 Convertible Notes \| Measurement Input, Discount Rate \| Liability Component of Convertible Debt
Debt Instrument [Line Items]
Fair value assumptions, discount rate		0.08
2024 Convertible Notes \| Senior Notes
Debt Instrument [Line Items]
Principal amount		$ 143,750,000
Effective interest rate		9.00%
Debt discount and issuance costs		$ 20,207,000	$ 26,557,000
2024 Convertible Notes \| Common Class A
Debt Instrument [Line Items]
Conversion rate per $1,000 principal amount (shares)	100
Conversion price, per share (usd per share) \| $ / shares	$ 10.00
2024 Convertible Notes \| Common Class A \| Senior Notes \| Holder option
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive) \| day	20
Threshold consecutive trading days \| day	30
Threshold percentage of stock price trigger	130.00%
Early conversion condition, business day period	5 days
Measurement period	5 days
Early conversion condition, percent of product of the last reported sale price of stock	98.00%
2024 Convertible Notes \| Common Class A \| Senior Notes \| Company option
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive) \| day	20
Threshold consecutive trading days \| day	30
Threshold percentage of stock price trigger	130.00%
Repurchase price, percent of principal amount	100.00%

Debt - Cash Convertible Senior Notes Due 2019 (Details) - USD ($) $ in Millions	1 Months Ended
	Jul. 31, 2017	Jul. 31, 2014	Jun. 30, 2014	Sep. 30, 2019	Jun. 15, 2019
2.125% Cash Convertible Senior Notes Due 2019
Debt Instrument [Line Items]
Stated interest rate			2.125%	2.125%
Convertible senior notes issued and settled		$ 30.0	$ 200.0
Amount of retired debt	$ 35.0
Repurchased amount					$ 195.0
2024 Convertible Notes
Debt Instrument [Line Items]
Stated interest rate	2.875%
Convertible senior notes issued and settled	$ 34.4

Debt - 2019 Convertible Notes Hedges and Warrants (Details) - Net-share-settled Warrants - Common Class A - $ / shares	Sep. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Maximum shares called by warrant (shares)	0	14,300,000
Strike price for warrants (usd per share)		$ 20.83
Class of warrant or right outstanding (shares)	0

Common Stock and Stock Compensation - Additional Disclosures (Details)		1 Months Ended											2 Months Ended	6 Months Ended	7 Months Ended	12 Months Ended
	Feb. 18, 2021 director shares	Aug. 31, 2021 shares	Mar. 31, 2021 shares	Feb. 28, 2021 shares	Dec. 31, 2020 shares	Nov. 30, 2020 USD ($) shares	May 31, 2020 shares	Dec. 31, 2019 USD ($)	Nov. 30, 2019 shares	Jul. 31, 2019 shares	Nov. 30, 2018 shares	Dec. 31, 2017 shares	May 31, 2019 director shares	Apr. 30, 2017 shares	Sep. 30, 2020 USD ($) shares	Sep. 30, 2021 USD ($) $ / shares shares	Sep. 30, 2020 USD ($) $ / shares	Sep. 30, 2019 USD ($) $ / shares	Sep. 30, 2018	Sep. 30, 2017	May 01, 2010 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation costs \| $																$ 3,946,000	$ (5,094,000)	$ 9,751,000
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)																1,811,708
Weighted average grant-date fair value per share granted (usd per share) \| $ / shares																$ 4.92	$ 5.73	$ 9.29
Restricted stock \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)				127,744	143,145		12,346
Award vesting period				1 year
Awards vested in period (in shares)	79,525		63,620
Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)		4,722		1,177,214
Award vesting period						1 year										3 years	3 years	3 years	3 years	3 years
Awards vested in period (in shares)					295,723
Restricted stock \| Employee \| Vesting Tranche 1 \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																0.00%	0.00%
Restricted stock \| Employee \| Vesting Tranche 1 \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																150.00%	100.00%
Restricted stock \| Employee \| Vesting Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																150.00%	100.00%
Restricted Stock and Phantom Share-Based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized fair value of awards \| $																$ 1,200,000
Weighted average period over which costs amortized																2 years
2010 Plan \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of new non-employee directors \| director	5												7
2010 Plan \| Restricted stock \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)									222,912		59,812		60,088
2010 Plan \| Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock repurchased and retired (in shares)						458,960
Awards granted in period (in shares)						550,224				61,138	971,615	1,308,533		931,260
Share-based compensation costs \| $						$ 2,900,000
2010 Plan \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock repurchased and retired (in shares)												190,725				81,896
Common stock repurchased and retired \| $																$ 800,000
Awards granted in period (in shares)						358,883								463,467
Common Stock Class A Non-Voting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, amount authorized \| $								$ 60,000,000
Stock repurchase program, period (in years)								3 years
Common stock repurchased and retired (in shares)															943,149	0
Common stock repurchased and retired \| $															$ 5,200,000
Common Stock Class A Non-Voting \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)																					5,485,649

Common Stock and Stock Compensation - Compensation Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Share-based compensation costs	$ 3,946	$ (5,094)	$ 9,751
Income tax expense (benefit) on share-based compensation	$ 561	$ 420	$ (1,098)

Common Stock and Stock Compensation - Restricted Stock Award Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Restricted stock
Shares
Outstanding, beginning balance (in shares)	1,108,920
Granted (in shares)	1,811,708
Released (in shares)	(675,475)
Cancelled (in Shares)	(26,376)
Outstanding, ending balance (in shares)	2,218,777	1,108,920
Weighted Average Grant Date Fair Value
Outstanding, beginning balance (usd per share)	$ 5.65
Granted (usd per share)	4.92	$ 5.73	$ 9.29
Released (usd per share)	7.59
Cancelled (usd per share)	6.20
Outstanding, ending balance (usd per share)	4.86	5.65
Weighted average grant-date fair value per share granted (usd per share)	$ 4.92	$ 5.73	$ 9.29
Restricted Stock and Phantom Share-Based Awards
Weighted Average Grant Date Fair Value
Total market value of shares released	$ 3.4	$ 5.1	$ 11.8

Income Taxes - Foreign and Domestic Income Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Domestic	$ 2,320	$ (31,989)	$ (9,609)
Foreign	13,742	(38,106)	13,783
Income (loss) from continuing operations before income taxes	$ 16,062	$ (70,095)	$ 4,174

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123384075&loc=d3e41242-110953

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

Income Taxes - Components of Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Current:
Federal	$ (479)	$ (6,631)	$ 431
State and foreign	4,646	10,544	704
Total	4,167	3,913	1,135
Deferred:
Federal	3,202	(1,561)	(4,264)
State and foreign	81	(3,984)	5,535
Total	3,283	(5,545)	1,271
Total income tax expense (benefit)	$ 7,450	$ (1,632)	$ 2,406

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Income Taxes - Reconciliation of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Provision for income taxes attributable to continuing operations
Income tax expense (benefit) at the federal statutory rate	$ 3,374	$ (14,720)	$ 878
State taxes, net of federal benefit	931	951	184
Mexico inflation adjustment	(1,217)	(1,120)	(801)
Non-deductible items	2,087	772	2,088
Tax credits	0	0	(551)
Foreign rate differential	1,111	(1,671)	1,080
Change in valuation allowance	(137)	962	1,601
Stock compensation	293	598	(711)
Uncertain tax positions	208	2,849	(1,596)
Non-deductible impairment	0	9,093	0
Deferred tax true-up	896	0	0
Other	(96)	654	234
Total income tax expense (benefit)	$ 7,450	$ (1,632)	$ 2,406
Effective tax rate	46.00%	2.00%	58.00%

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Deferred tax assets:
Cash Converters	$ 13,848	$ 15,049
Tax over book inventory	7,595	9,737
Accrued liabilities	7,731	8,924
Pawn service charges receivable	1,195	1,019
Stock compensation	643	1,565
Foreign tax credit	2,484	1,696
State and foreign net operating loss carryforwards	19,414	15,990
Book over tax depreciation	7,250	4,651
Other	3,562	4,350
Total deferred tax assets before valuation allowance	63,722	62,981
Valuation allowance	(19,135)	(18,524)
Total deferred tax assets, net	44,587	44,457
Deferred tax liabilities:
Tax over book amortization	23,674	22,444
Note receivable discount	13,483	12,257
Prepaid expenses	1,368	1,349
Total deferred tax liabilities	38,525	36,050
Net deferred tax asset	$ 6,062	$ 8,407

Income Taxes - Additional Disclosures (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Operating Loss Carryforwards [Line Items]
Increase (decrease) to the valuation allowance	$ 0.6
Undistributed losses of foreign subsidiaries	70.0
Undistributed earnings of foreign subsidiaries, estimated taxes recognized upon distribution	3.8
Amount of foreign uncertain tax positions to expire within twelve months	2.2
Income tax penalties and interest expense	0.3	$ 1.2	$ 0.2
Accrued interest and penalties	1.8	$ 1.5	$ 0.3
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	100.6
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	56.9
Tax credit carryforward	$ 1.7

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Reconciliation of Unrecognized Tax Benefits
Beginning balance	$ 3,085	$ 1,435	$ 3,091
Increase for tax positions taken during a prior period	2,135	1,401	0
Increase for tax positions taken during the current period	0	249	0
Decrease for tax positions as a result of the lapse of the statute of limitations	(457)	0	(1,656)
Ending balance	$ 4,763	$ 3,085	$ 1,435

Leases - Additional Information (Details) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
Leases - Additional Information (Details) $ in Thousands	Dec. 31, 2014 USD ($)	Sep. 30, 2020 USD ($)	Mar. 31, 2015 USD ($)	Sep. 30, 2021 USD ($) extension_option	Sep. 30, 2020 USD ($)	Sep. 30, 2018	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)
Lessee, Lease, Description [Line Items]
Weighted average remaining lease term for operating leases (in years)				5 years 29 days
Weighted average incremental borrowing rate used to measure lease liabilities				5.92%
Initial term of lease (in years)				10 years
Estimated minimum future rental payments				$ 260,299
Impairment charges		$ 5,000
Operating lease right of use asset non cash				62,800	$ 62,800
Operating lease liability non cash				$ 29,200	$ 29,200
Corporate Office Lease, Two Five-Year Extension Options
Lessee, Lease, Description [Line Items]
Initial term of lease (in years)	13 years
Annual rent at lease inception	$ 2,500
Annual rent in the terminal year of lease	$ 3,900
Number of extension options \| extension_option				2
Renewable term of lease (in years)				5 years
Estimated minimum future rental payments				$ 27,900
Estimated future minimum sublease payments							$ 12,200	$ 12,200
Initial leased premises surrendered						15.00%
Regional Offices Sublease
Lessee, Lease, Description [Line Items]
Estimated future minimum sublease payments			$ 2,900
Sublease term (in years)			9 years

Leases - Assets and Liabilities Recognized Upon Adoption (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020	Oct. 01, 2019
Leases [Abstract]
Right-of-use asset	$ 200,990	$ 183,809	$ 246,028
Straight-line rent accrual			(8,479)
Net right-of-use asset			237,549
Lease liability, current	52,263	49,742	45,272
Lease liability, non-current	161,330	153,040	200,756
Total lease liability	$ 213,593	$ 202,782	$ 246,028

Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Lease Cost (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Operating lease expense	$ 61,980	$ 62,925
Variable lease expense	13,000	11,846
Total lease expense	$ 74,980	$ 74,771

Leases - Operating Lease Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020	Oct. 01, 2019
Leases [Abstract]
Fiscal 2022	$ 66,434
Fiscal 2023	55,068
Fiscal 2024	43,072
Fiscal 2025	32,833
Fiscal 2026	23,502
Thereafter	39,390
Total lease liabilities	260,299
Less: portion representing interest	46,706
Total lease liability	213,593	$ 202,782	$ 246,028
Less: current portion	52,263	49,742	45,272
Total long term net lease liabilities	$ 161,330	$ 153,040	$ 200,756

Leases - Rent Expense (Details) $ in Thousands	12 Months Ended
Leases - Rent Expense (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Leases [Abstract]
Gross rent expense from continuing operations	$ 65,295
Sublease rent revenue from continuing operations	(35)
Net rent expense from continuing operations	$ 65,260

Segment Information - Operating Segment Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Sep. 30, 2020 USD ($)	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Sep. 30, 2021 USD ($) segment	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment									3
Revenues:
Total revenues	$ 192,444	$ 174,033	$ 184,939	$ 178,135	$ 166,839	$ 210,224	$ 223,280	$ 222,435	$ 729,551	$ 822,777	$ 847,229
Net revenues	$ 119,326	$ 108,021	$ 113,748	$ 108,390	$ 89,596	$ 102,175	$ 127,362	$ 130,069	449,485	449,201	494,448
Segment and corporate expenses (income)
Store expenses									330,837	336,770	350,578
General and administrative									56,495	54,133	63,665
Impairment of goodwill, intangible and other assets									0	54,666	0
Depreciation and amortization									30,672	30,827	28,797
Gain (loss) on sale or disposal of assets and other									83	801	4,399
Other charges									229	20,388	0
Interest expense									22,177	22,472	32,637
Interest income									(2,477)	(3,173)	(11,086)
Equity in net (income) loss of unconsolidated affiliates									(3,803)	2,429	135
Impairment of investment in unconsolidated affiliates									0	0	19,725
Other (income) expense									(790)	(17)	1,424
Income (loss) from continuing operations before income taxes									16,062	(70,095)	4,174
Operating Segments
Revenues:
Total revenues									729,551	822,777	847,229
Net revenues									449,485	449,201	494,448
Segment and corporate expenses (income)
Store expenses									330,837	336,770	350,578
General and administrative									0	0	0
Impairment of goodwill, intangible and other assets										47,087
Depreciation and amortization									18,021	18,413	18,365
Gain (loss) on sale or disposal of assets and other									21	293	4,375
Other charges									229	8,623
Interest expense									0	1,234	2,100
Interest income									(2,016)	(1,586)	(1,601)
Equity in net (income) loss of unconsolidated affiliates									(3,803)	2,429	135
Impairment of investment in unconsolidated affiliates											19,725
Other (income) expense									(1,013)	(150)	1,802
Income (loss) from continuing operations before income taxes									107,209	36,088	98,969
Operating Segments \| U.S. Pawn
Revenues:
Total revenues									553,581	638,843	650,413
Net revenues									349,541	359,235	385,959
Segment and corporate expenses (income)
Store expenses									253,344	261,608	269,003
General and administrative									0	0	0
Impairment of goodwill, intangible and other assets										10,000
Depreciation and amortization									10,650	11,030	11,879
Gain (loss) on sale or disposal of assets and other									27	385	3,402
Other charges									0	3,106
Interest expense									0	0	0
Interest income									0	0	0
Equity in net (income) loss of unconsolidated affiliates									0	0	0
Impairment of investment in unconsolidated affiliates											0
Other (income) expense									0	0	0
Income (loss) from continuing operations before income taxes									85,520	73,106	101,675
Operating Segments \| Latin America Pawn
Revenues:
Total revenues									175,550	180,111	191,185
Net revenues									99,524	87,096	105,196
Segment and corporate expenses (income)
Store expenses									77,493	69,916	74,199
General and administrative									0	0	0
Impairment of goodwill, intangible and other assets										35,938
Depreciation and amortization									7,371	7,315	6,267
Gain (loss) on sale or disposal of assets and other									(6)	(72)	691
Other charges									229	1,715
Interest expense									0	685	1,609
Interest income									(2,016)	(1,586)	(1,601)
Equity in net (income) loss of unconsolidated affiliates									0	0	0
Impairment of investment in unconsolidated affiliates											0
Other (income) expense									(840)	(156)	(93)
Income (loss) from continuing operations before income taxes									17,293	(26,659)	24,124
Operating Segments \| Other International
Revenues:
Total revenues									420	3,823	5,631
Net revenues									420	2,870	3,293
Segment and corporate expenses (income)
Store expenses									0	5,246	7,376
General and administrative									0	0	0
Impairment of goodwill, intangible and other assets										1,149
Depreciation and amortization									0	68	219
Gain (loss) on sale or disposal of assets and other									0	(20)	282
Other charges									0	3,802
Interest expense									0	549	491
Interest income									0	0	0
Equity in net (income) loss of unconsolidated affiliates									(3,803)	2,429	135
Impairment of investment in unconsolidated affiliates											19,725
Other (income) expense									(173)	6	1,895
Income (loss) from continuing operations before income taxes									4,396	(10,359)	(26,830)
Corporate
Revenues:
Total revenues									0	0	0
Net revenues									0	0	0
Segment and corporate expenses (income)
Store expenses									0	0	0
General and administrative									56,495	54,133	63,665
Impairment of goodwill, intangible and other assets										7,579
Depreciation and amortization									12,651	12,414	10,432
Gain (loss) on sale or disposal of assets and other									62	508	24
Other charges									0	11,765
Interest expense									22,177	21,238	30,537
Interest income									(461)	(1,587)	(9,485)
Equity in net (income) loss of unconsolidated affiliates									0	0	0
Impairment of investment in unconsolidated affiliates											0
Other (income) expense									223	133	(378)
Income (loss) from continuing operations before income taxes									(91,147)	(106,183)	(94,795)
Merchandise
Revenues:
Total revenues									442,798	498,213	453,375
Cost of goods sold									257,218	334,481	297,508
Merchandise \| Operating Segments
Revenues:
Total revenues									442,798	498,213	453,375
Cost of goods sold									257,218	334,481	297,508
Merchandise \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues									341,495	391,921	355,996
Cost of goods sold									191,039	251,544	225,136
Merchandise \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues									101,303	106,292	97,379
Cost of goods sold									66,179	82,937	72,372
Merchandise \| Operating Segments \| Other International
Revenues:
Total revenues									0	0	0
Cost of goods sold									0	0	0
Merchandise \| Corporate
Revenues:
Total revenues									0	0	0
Cost of goods sold									0	0	0
Jewelry Scrapping
Revenues:
Total revenues									26,025	47,953	60,445
Cost of goods sold									22,848	38,041	52,935
Jewelry Scrapping \| Operating Segments
Revenues:
Total revenues									26,025	47,953	60,445
Cost of goods sold									22,848	38,041	52,935
Jewelry Scrapping \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues									15,260	36,691	45,815
Cost of goods sold									13,001	28,064	39,318
Jewelry Scrapping \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues									10,765	11,262	14,630
Cost of goods sold									9,847	9,977	13,617
Jewelry Scrapping \| Operating Segments \| Other International
Revenues:
Total revenues									0	0	0
Cost of goods sold									0	0	0
Jewelry Scrapping \| Corporate
Revenues:
Total revenues									0	0	0
Cost of goods sold									0	0	0
Pawn service charges
Revenues:
Total revenues									260,196	272,638	327,366
Pawn service charges \| Operating Segments
Revenues:
Total revenues									260,196	272,638	327,366
Pawn service charges \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues									196,721	210,081	248,369
Pawn service charges \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues									63,475	62,557	78,997
Pawn service charges \| Operating Segments \| Other International
Revenues:
Total revenues									0	0	0
Pawn service charges \| Corporate
Revenues:
Total revenues									0	0	0
Other
Revenues:
Total revenues									532	3,973	6,043
Cost of goods sold									0	1,054	2,338
Other \| Operating Segments
Revenues:
Total revenues									532	3,973	6,043
Cost of goods sold										1,054	2,338
Other \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues									105	150	233
Cost of goods sold										0	0
Other \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues									7	0	179
Cost of goods sold										101	0
Other \| Operating Segments \| Other International
Revenues:
Total revenues									420	3,823	5,631
Cost of goods sold										953	2,338
Other \| Corporate
Revenues:
Total revenues									$ 0	0	0
Cost of goods sold										$ 0	$ 0

Segment Information - Reconciliation of Segment Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Pawn loans	$ 175,901	$ 131,323
Pawn service charges receivable, net	29,337	20,580
Inventory, net	110,989	95,891
Total assets	1,266,911	1,197,023
Operating Segments \| U.S. Pawn
Segment Reporting Information [Line Items]
Pawn loans	135,931	106,340
Pawn service charges receivable, net	24,365	17,931
Inventory, net	82,386	75,807
Total assets	779,271	690,157
Operating Segments \| Latin America Pawn
Segment Reporting Information [Line Items]
Pawn loans	39,970	24,983
Pawn service charges receivable, net	4,972	2,649
Inventory, net	28,603	20,084
Total assets	233,347	191,827
Other assets	199,200
Operating Segments \| Other International
Segment Reporting Information [Line Items]
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Inventory, net	0	0
Total assets	38,993	34,118
Corporate
Segment Reporting Information [Line Items]
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Inventory, net	0	0
Total assets	$ 215,300	$ 280,921

Segment Information - Revenues and Long-Lived Assets by Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 192,444	$ 174,033	$ 184,939	$ 178,135	$ 166,839	$ 210,224	$ 223,280	$ 222,435	$ 729,551	$ 822,777	$ 847,229
Total long-lived tangible assets	53,811				56,986				53,811	56,986
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues									553,581	638,844	650,413
Total long-lived tangible assets	30,651				36,361				30,651	36,361
Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues									128,773	131,965	138,897
Total long-lived tangible assets	19,255				15,141				19,255	15,141
Other Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues									46,777	48,146	52,288
Total long-lived tangible assets	$ 3,905				$ 5,484				3,905	5,484
Canada and other
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues									$ 420	$ 3,822	$ 5,631

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Supplemental Consolidated Financial Information - Supplemental Consolidated Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Gross pawn service charges receivable	$ 37,360	$ 27,259
Allowance for uncollectible pawn service charges receivable	(8,023)	(6,679)
Pawn service charges receivable, net	29,337	20,580
Gross inventory	115,300	108,205
Inventory reserves	(4,311)	(12,314)
Inventory, net	110,989	95,891
Prepaid expenses and other	5,386	10,614
Accounts receivable and other	9,322	6,991
Income taxes prepaid and receivable	16,302	15,298
Prepaid expenses and other current assets	31,010	32,903
Accounts payable	22,462	19,114
Accrued payroll	9,093	12,993
Incentive accrual	16,868	4,895
Other payroll related expenses	10,695	9,071
Accrued sales and VAT taxes	10,936	9,291
Other current liabilities	20,214	16,140
Account payable, accrued expenses and other current liabilities	90,268	71,504
Unrecognized tax benefits, non-current	2,571	4,214
Other long-term liabilities	7,814	6,635
Other long-term liabilities	$ 10,385	$ 10,849

Supplemental Consolidated Financial Information - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Allowance for valuation of inventory
Valuation and Qualifying Accounts
Balance at Beginning of Period	$ 12,314	$ 9,737	$ 9,201
Charged to Expense		2,577	536
Charged to Revenue	0	0	0
Deductions	8,003	0	0
Balance at End of Period	4,311	12,314	9,737
Allowance for uncollectible pawn service charges receivable
Valuation and Qualifying Accounts
Balance at Beginning of Period	6,679	10,036	9,760
Charged to Expense	1,344	0	0
Charged to Revenue	0	0	276
Deductions	0	3,357	0
Balance at End of Period	8,023	6,679	10,036
Allowance for uncollectible consumer loan fees and interest receivable
Valuation and Qualifying Accounts
Balance at Beginning of Period	0	540	331
Charged to Expense	0	0	0
Charged to Revenue	0	0	209
Deductions	0	540	0
Balance at End of Period	0	0	540
Allowance for valuation of deferred tax assets
Valuation and Qualifying Accounts
Balance at Beginning of Period	18,524	18,094	20,254
Charged to Expense	611	430	0
Charged to Revenue	0	0	0
Deductions	0	0	2,160
Balance at End of Period	$ 19,135	$ 18,524	$ 18,094

Subsequent Events (Details) $ in Millions	Oct. 06, 2021 USD ($) store	Oct. 01, 2021 USD ($) shares	Sep. 30, 2021 store
Subsequent Event [Line Items]
Number of stores \| store			1,148
Subsequent event \| Simple Management Group, Inc
Subsequent Event [Line Items]
Number of stores \| store	20
Subsequent event \| Founders One LLC
Subsequent Event [Line Items]
Payments to acquire equity investment	$ 15.0
Subsequent event \| Simple Management Group, Inc \| Founders One LLC
Subsequent Event [Line Items]
Payments to acquire equity investment	$ 15.0
Cash Converters International Limited \| Subsequent event
Subsequent Event [Line Items]
Number of additional shares acquired (in shares) \| shares		13,000,000
Payments to acquire equity method investment		$ 2.5
Number of common shares owned (in shares) \| shares		236,702,991
Percentage of ownership		37.72%
Dividends received		$ 1.7

Quarterly Information (Unaudited) - Schedule of Quarterly Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Quarterly Information
Total revenues	$ 192,444	$ 174,033	$ 184,939	$ 178,135	$ 166,839	$ 210,224	$ 223,280	$ 222,435	$ 729,551	$ 822,777	$ 847,229
Net revenues	119,326	108,021	113,748	108,390	89,596	102,175	127,362	130,069	449,485	449,201	494,448
Net income (loss)	$ 1,553	$ (2,570)	$ 5,330	$ 4,299	$ (23,340)	$ (5,487)	$ (40,874)	$ 1,238	$ 8,612	$ (68,463)	$ 2,541
Basic earnings (loss) per share (in dollars per share)	$ 0.03	$ (0.05)	$ 0.10	$ 0.08	$ (0.42)	$ (0.10)	$ (0.74)	$ 0.02	$ 0.15	$ (1.24)	$ 0.05
Diluted earnings (loss) per share (in dollars per share)	$ 0.03	$ (0.05)	$ 0.10	$ 0.08	$ (0.42)	$ (0.10)	$ (0.74)	$ 0.02	$ 0.15	$ (1.24)	$ 0.05

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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Reference 34: http://www.xbrl.org/2003/role/disclosureRef
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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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