0000876523-23-000045 | 10-K | XBRL Viewer

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Acquisitions - Additional Information Regarding Recent Acquisitions (Details)			1 Months Ended	3 Months Ended			12 Months Ended
	Jun. 09, 2021 USD ($)	Jun. 08, 2021 USD ($) store payment shares	Jul. 31, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)
Business Acquisition [Line Items]
Transfer of equity consideration for acquisition							$ 99,000	$ 0	$ 1,545,000
Acquisition earn-out contingency						$ 4,608,000	2,000,000	0	4,608,000
Measurement period adjustments								678,000
Bajio
Business Acquisition [Line Items]
Percentage acquired		100.00%
Aggregate purchase price		$ 23,600,000			$ 22,300,000
Cash payments for acquisition		$ 17,400,000	$ 300,000			3,800,000
Shares of the company’s class a non-voting common stock (in shares) \| shares		212,870
Transfer of equity consideration for acquisition		$ 1,600,000
Acquisition earn-out contingency		$ 4,600,000					0	$ 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
Measurement period adjustments				$ 700,000	1,300,000
Business acquisition increase decrease in consideration payable					$ 1,300,000
Business acquisition, consideration payable						$ 2,000,000			2,000,000	$ 600,000
Business acquisition, final consideration payable on fifth anniversary of acquisition							300,000
Reduction in contingent consideration liability							$ 5,100,000
Business combination, revenue of acquiree since acquisition date									9,600,000
Business combination, net loss of acquiree since acquisition date									100,000
Repayment of debt	$ 14,900,000
Acquisition related costs									$ 800,000
Bajio \| MEXICO
Business Acquisition [Line Items]
Number of stores acquired \| store		128

Contingencies	12 Months Ended
Contingencies	Sep. 30, 2023
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, and the amount of resulting loss may differ from these estimates. 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.

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Deferred tax assets:
Cash Converters	$ 20,364	$ 14,299
Tax over book inventory	8,186	7,942
Accrued liabilities	11,043	8,384
Pawn service charges receivable	2,764	2,507
Stock compensation	1,645	887
Foreign tax credit	1,696	1,696
State and foreign net operating loss carryforwards	14,547	16,220
Book over tax depreciation	7,298	5,574
Other	7,612	3,943
Total deferred tax assets before valuation allowance	75,155	61,452
Valuation allowance	(16,885)	(17,966)
Total deferred tax assets, net	58,270	43,486
Deferred tax liabilities:
Tax over book amortization	30,906	29,663
Prepaid expenses	2,097	2,051
Total deferred tax liabilities	33,003	31,714
Net deferred tax asset	$ 25,267	$ 11,772

Organization and Summary of Significant Accounting Policies - Earnings Per Share and Common Stock (Details) - Common Class B	Sep. 30, 2023 vote
Class of Stock [Line Items]
Number of votes per share	1
Convertible common stock conversion ratio	100.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Common Stock and Stock Compensation - Restricted Stock Award Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Restricted stock
Shares
Outstanding, beginning balance (in shares)	2,113,323
Granted (in shares)	1,010,750
Released (in shares)	(490,145)
Cancelled (in Shares)	(78,029)
Outstanding, ending balance (in shares)	2,555,899	2,113,323
Weighted Average Grant Date Fair Value
Outstanding, beginning balance (in dollars per share)share)	$ 5.88
Granted (in dollars per share)	7.82	$ 7.24	$ 4.92
Released (in dollars per share)	4.94
Cancelled (in dollars per share)	6.70
Outstanding, ending balance (in dollars per share)	$ 6.80	5.88
Number of shares withheld to satisfy related federal income tax withholding (in shares)	118,011
Weighted average grant-date fair value per share granted (in dollars per share)	$ 7.82	$ 7.24	$ 4.92
Restricted Stock and Phantom Share-Based Awards
Weighted Average Grant Date Fair Value
Total market value of shares released	$ 4.7	$ 3.7	$ 3.4

Segment Information - Revenues and Long-Lived Assets by Geographic Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 1,049,041	$ 886,225	$ 729,551
Property and equipment, net	68,096	56,725
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	761,921	658,762	553,581
Property and equipment, net	37,695	32,594
Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	223,765	173,122	128,773
Property and equipment, net	24,033	19,805
Other Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	63,300	54,230	46,777
Property and equipment, net	6,368	4,326
Canada and other
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 55	$ 111	$ 420

- 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

Strategic Investments - Company's ownership in Cash Converters (Details) - Cash Converters International Limited - USD ($) $ in Thousands	Nov. 02, 2022	Sep. 15, 2022	Apr. 05, 2022	Mar. 10, 2022	Oct. 01, 2021	Sep. 30, 2023
Schedule of Equity Method Investments [Line Items]
Purchase amount	$ 2,100	$ 900	$ 2,500	$ 1,000	$ 2,500
Shares purchased (in shares)	13,000,000	5,700,000	13,000,000	5,500,000	13,000,000
Shares owned (in shares)	273,939,157	260,939,157	255,239,157	242,239,157	236,702,991	273,939,157
Ownership percentage	43.70%	41.60%	40.70%	38.60%	37.70%	43.70%

Strategic Investments

12 Months Ended

Sep. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

Strategic Investments

NOTE 5: STRATEGIC INVESTMENTS

Cash Converters International Limited

The following table presents the Company’s ownership in Cash Converters International Limited (“Cash Converters”) for the periods presented:


Date of purchase	Purchase amount (in thousands)		Shares purchased	Shares owned	Ownership percentage
October 1, 2021	$	2,500	13,000,000	236,702,991	37.7	%
March 10, 2022	$	1,000	5,500,000	242,239,157	38.6	%
April 5, 2022	$	2,500	13,000,000	255,239,157	40.7	%
September 15, 2022	$	900	5,700,000	260,939,157	41.6	%
November 2, 2022	$	2,100	13,000,000	273,939,157	43.7	%

In October 2021, April 2022, November 2022 and April 2023, we received cash dividends of $1.7 million, $1.7 million, $1.8 million and $1.8 million, respectively, from Cash Converters.

As of September 30, 2023, we owned 273,939,157 shares, or approximately 43.7%, 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.

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)	2023		2022

Current assets	$	189,563	$	158,987
Non-current assets	103,595		170,798
Total assets	$	293,158	$	329,785

Current liabilities	$	97,630	$	59,256
Non-current liabilities	58,777		53,045
Shareholders’ equity	136,751		217,484
Total liabilities and shareholders’ equity	$	293,158	$	329,785


	Fiscal Year Ended June 30,
(in thousands)	2023		2022		2021

Gross revenues	$	203,608	$	178,215	$	150,165
Gross profit	$	125,709	$	116,106	$	105,851
Net (loss) profit	$	(65,351)	$	8,099	$	12,081

Our equity in Cash Converters’s net loss was $28.5 million in fiscal 2023. This includes $32.4 million of our share of their non-cash goodwill impairment charge. Our equity in Cash Converters’s net income was $2.9 million and $4.3 million in fiscal 2022 and 2021, respectively. Cash Converters’s accumulated undistributed after-tax loss included in our consolidated retained earnings were $16.2 million as of September 30, 2023.

At September 30, 2023, 2022 and 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.

Founders One, LLC

In October 2021, we invested $15.0 million in exchange for a non-redeemable voting participating preferred equity interest in Founders, a newly-formed entity with one other member. Founders used that $15.0 million to acquire an equity interest in SMG.

On December 2, 2022, we contributed an additional $15.0 million to Founders associated with our preferred interest, which proceeds were used by Founders to acquire additional common stock in SMG. In addition, we loaned $15.0 million to Founders in exchange for a Demand Promissory Note secured by the common interest in Founders held by the other member. Founders then loaned that $15.0 million to SMG in exchange for a Subordinated Promissory Note.

We have an interest in Founders, a variable interest entity, but because the Company is not the primary beneficiary, we do not consolidate Founders. Further, as we are not the appointed manager, we do not have the ability to direct the activities of the investment entity that most significantly impact its economic performance. Consequently, our equity investment in Founders is accounted for utilizing the measurement alternative within Accounting Standards Codification (“ASC”) 321, Investments — Equity Securities. As of September 30, 2023, our $30.0 million carrying value of the investment and $15.0 million Demand Promissory Note are included in “Other investments” and “Prepaid expenses and other current assets” in our consolidated balance sheets, respectively. As of September 30, 2023, our maximum exposure for losses related to our investment in Founders was our $30.0 million equity investment and $15.0 million Demand Promissory Note plus accrued and unpaid interest.

In October 2023, we contributed an additional $15.0 million to Founders associated with our preferred interest, for a total equity investment of $45.0 million. See Note 16: Subsequent Events.

Common Stock and Stock Compensation (Tables)

12 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Compensation Costs Included in Net Income

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


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Share-based compensation costs	$	9,539	$	5,053	$	3,946
Income tax (benefit) expense on share-based compensation	(1,125)		(557)		561

Schedule 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, 2022	2,113,323	$	5.88
Granted	1,010,750	7.82
Released (a)	(490,145)	4.94
Cancelled	(78,029)	6.70
Outstanding as of September 30, 2023	2,555,899	$	6.80

(a) 118,011 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)	2023		2022		2021

Weighted average grant date fair value per share granted (a)	$	7.82	$	7.24	$	4.92
Total market value of shares released	$	4.7	$	3.7	$	3.4

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

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

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Carrying Amount	$ 345,461	$ 306,667
Accumulated Depreciation	(277,365)	(249,942)
Property and equipment, net	68,096	56,725
Depreciation	22,100	20,400	$ 19,400
Land
Property, Plant and Equipment [Line Items]
Carrying Amount	4	4
Accumulated Depreciation	0	0
Property and equipment, net	4	4
Buildings and improvements
Property, Plant and Equipment [Line Items]
Carrying Amount	146,687	123,434
Accumulated Depreciation	(109,710)	(95,666)
Property and equipment, net	36,977	27,768
Furniture and equipment
Property, Plant and Equipment [Line Items]
Carrying Amount	164,818	148,675
Accumulated Depreciation	(133,870)	(120,747)
Property and equipment, net	30,948	27,928
Software
Property, Plant and Equipment [Line Items]
Carrying Amount	33,952	33,803
Accumulated Depreciation	(33,785)	(33,529)
Property and equipment, net	167	274
Construction in progress
Property, Plant and Equipment [Line Items]
Carrying Amount	0	751
Accumulated Depreciation	0	0
Property and equipment, net	$ 0	$ 751

Subsequent Events (Details) - USD ($) $ in Thousands		1 Months Ended					12 Months Ended
Subsequent Events (Details) - USD ($) $ in Thousands	Dec. 02, 2022	Oct. 31, 2023	Apr. 30, 2023	Nov. 30, 2022	Apr. 30, 2022	Oct. 31, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2022
Subsequent Event [Line Items]
Dividends from unconsolidated affiliates							$ 0	$ 3,366	$ 0
12.00% promissory note receivable from Founders
Subsequent Event [Line Items]
Interest on note receivable							12.00%
Fair value of notes receivable										$ 15,000
Subsequent event \| 12.00% promissory note receivable from Founders
Subsequent Event [Line Items]
Interest on note receivable		15.00%
Fair value of notes receivable		$ 15,000
Founders One LLC
Subsequent Event [Line Items]
Payments to acquire equity investment	$ 15,000					$ 15,000
Equity securities, carrying value							$ 30,000
Founders One LLC \| Subsequent event
Subsequent Event [Line Items]
Payments to acquire equity investment		15,000
Equity securities, carrying value		45,000
Cash Converters International Limited
Subsequent Event [Line Items]
Dividends from unconsolidated affiliates			$ 1,800	$ 1,800	$ 1,700	$ 1,700
Cash Converters International Limited \| Subsequent event
Subsequent Event [Line Items]
Dividends from unconsolidated affiliates		$ 1,700

Earnings Per Share

12 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Earnings Per Share

NOTE 4: EARNINGS PER SHARE

The following table reconciles the number of common shares used to compute basic and diluted earnings per common share:


	Fiscal Year Ended September 30,
(in thousands, except per share amounts)	2023		2022		2021

Basic earnings per common share:
Net Income - Basic	$	38,463	$	50,160	$	8,612
Weighted shares outstanding - Basic	55,586		56,498		55,744
Basic earnings per common share	$	0.69	$	0.89	$	0.15

Diluted earnings per common share:
Net Income - Basic	$	38,463	$	50,160	$	8,612
Add: Convertible Notes interest expense, net of tax*	4,327		7,489		—



Net Income - Diluted	$	42,790	$	57,649	$	8,612
Weighted shares outstanding - basic	55,586		56,498		55,744
Equity-based compensation awards - effect of dilution**	1,482		678		205
Convertible Notes - effect of dilution	23,797		25,224		—



Weighted Shares Outstanding - Diluted	80,865		82,400		55,949
Diluted earnings per common share	$	0.53	$	0.70	$	0.15

Potential common shares excluded from the calculation of diluted earnings per share above:

Convertible Notes***	5,596		—		—



Restricted stock****	801		1,975		1,233
Total	6,397		1,975		1,233

* The year ended September 30, 2023 includes $5.4 million gain on the partial extinguishment of debt, associated with the 2025 Convertible Notes, which was recorded to “Interest expense” in the Company’s consolidated statement of operations. See Note 9: Debt for additional information.

** Includes time-based share-based awards and performance based awards for which targets for fiscal year tranches have been achieved and vesting is subject only to achievement of service conditions.

*** See Note 9: Debt for conversion price and initial conversion rate of the 2024 Convertible Notes, 2025 Convertible Notes and 2029 Convertible Notes. The 2024 Convertible Notes are considered anti-dilutive in the sequencing calculation for the fiscal year ended September 30, 2023.

**** 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 - Additional Information (Details) - USD ($) $ in Thousands		1 Months Ended					12 Months Ended
	Dec. 02, 2022	Oct. 31, 2023	Apr. 30, 2023	Nov. 30, 2022	Apr. 30, 2022	Oct. 31, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Nov. 02, 2022	Sep. 15, 2022	Apr. 05, 2022	Mar. 10, 2022	Oct. 01, 2021
Schedule of Equity Method Investments [Line Items]
Dividends from unconsolidated affiliates							$ 0	$ 3,366	$ 0
Equity in income (loss) from investment in unconsolidated affiliates							(28,459)	1,779	3,803
Notes receivable, net							$ 0	1,215
Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Dividends from unconsolidated affiliates			$ 1,800	$ 1,800	$ 1,700	$ 1,700
Shares owned (in shares)							273,939,157			273,939,157	260,939,157	255,239,157	242,239,157	236,702,991
Ownership percentage							43.70%			43.70%	41.60%	40.70%	38.60%	37.70%
Percentage of ownership increase							30.00%
Equity in income (loss) from investment in unconsolidated affiliates							$ (28,500)	$ 2,900	$ 4,300
Non-cash goodwill impairment charge							32,400
Retained earnings							(16,200)
Cash Converters International Limited \| Subsequent event
Schedule of Equity Method Investments [Line Items]
Dividends from unconsolidated affiliates		$ 1,700
Founders One LLC
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity investment	$ 15,000					15,000
Notes receivable, net	15,000
Equity securities, carrying value							$ 30,000
Founders One LLC \| Subsequent event
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity investment		15,000
Equity securities, carrying value		$ 45,000
Simple Management Group, Inc \| Founders One LLC
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity investment						$ 15,000
Notes receivable, net	$ 15,000

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax	$ 666	$ 229	$ 280

Goodwill and Intangible Assets

12 Months Ended

Sep. 30, 2023

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, 2023, we assessed qualitative and quantitative 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, 2023. There was no impairment charge during the fiscal year ended September 30, 2022. Accumulated goodwill impairment losses of $41.3 million were recorded prior to 2021 associated with the U.S. Pawn ($10.0 million) and Latin America Pawn ($31.3 million) segments because 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.

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, 2021	$	244,471	$	41,287	$	285,758
Acquisitions	1,032		—		1,032
Measurement period adjustments	—		(678)		(678)


Effect of foreign currency translation changes	—		716		716
Balances as of September 30, 2022	$	245,503	$	41,325	$	286,828
Acquisitions	10,439		—		10,439


Effect of foreign currency translation changes	—		5,105		5,105
Balances as of September 30, 2023	$	255,942	$	46,430	$	302,372

During the first quarter of fiscal 2023, we acquired nine pawn stores located in Houston, Texas and one luxury pawn store in Las Vegas, Nevada for total cash consideration of $13.0 million, inclusive of all ancillary arrangements, of which $9.5 million was recorded as goodwill. During the fourth quarter of fiscal 2023, we acquired one pawn store located in Nashville, Tennessee and one store in San Antonio, Texas for total cash consideration of $1.9 million, inclusive of all ancillary arrangements, of which $0.9 million was recorded as goodwill. These acquisitions expand our position in these strategic markets, and the luxury pawn transaction expands our offerings by providing a dedicated and targeted focus on higher-end products. These acquisitions were immaterial, individually and in the aggregate, and we have therefore omitted or aggregated certain disclosures.

As of September 30, 2023, we assessed qualitative and quantitative factors and determined that it was not more-likely-than-not that the fair values of our indefinite-lived intangible assets were less than their carrying values. Based on our assessment as of September 30, 2023, no impairment charges were recorded related to intangible assets or long-lived asset groups.

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


	September 30,
(in thousands)	2023		2022

Non-amortizing intangible assets:
Trade names	$	19,793	$	18,591
Pawn licenses	9,535		9,535
	$	29,328	$	28,126

Amortizing intangible assets:
Internally developed software	$	89,488	$	79,146
Accumulated amortization	(60,628)		(50,600)

	$	28,860	$	28,546





Other	$	2,346	$	2,344
Accumulated amortization	(2,318)		(2,197)
	$	28	$	147
Intangible assets, net	$	58,216	$	56,819

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 $10.0 million, $11.7 million and $11.3 million for fiscal 2023, 2022 and 2021, respectively.

A charge of $2.4 million was recorded during fiscal 2022 to ”General and administrative” expenses in our Consolidated Statements of Operations related to an asset write-down associated with an information technology software infrastructure migration.

As of September 30, 2023, our estimate of future amortization expense for definite-lived intangible assets is as follows (in thousands):


2024	$	8,297
2025	4,931
2026	2,976
2027	1,947
2028	1,378
Thereafter	9,359
	$	28,888

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

Strategic Investments (Tables)

12 Months Ended

Sep. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Equity Method Investments

The following table presents the Company’s ownership in Cash Converters International Limited (“Cash Converters”) for the periods presented:


Date of purchase	Purchase amount (in thousands)		Shares purchased	Shares owned	Ownership percentage
October 1, 2021	$	2,500	13,000,000	236,702,991	37.7	%
March 10, 2022	$	1,000	5,500,000	242,239,157	38.6	%
April 5, 2022	$	2,500	13,000,000	255,239,157	40.7	%
September 15, 2022	$	900	5,700,000	260,939,157	41.6	%
November 2, 2022	$	2,100	13,000,000	273,939,157	43.7	%

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)	2023		2022

Current assets	$	189,563	$	158,987
Non-current assets	103,595		170,798
Total assets	$	293,158	$	329,785

Current liabilities	$	97,630	$	59,256
Non-current liabilities	58,777		53,045
Shareholders’ equity	136,751		217,484
Total liabilities and shareholders’ equity	$	293,158	$	329,785


	Fiscal Year Ended June 30,
(in thousands)	2023		2022		2021

Gross revenues	$	203,608	$	178,215	$	150,165
Gross profit	$	125,709	$	116,106	$	105,851
Net (loss) profit	$	(65,351)	$	8,099	$	12,081

Leases - Non-Recurring Basis of Fair Value Measurement of Corporate Office Lease (Details) - Corporate office $ in Thousands	12 Months Ended
	Sep. 30, 2023 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment Charges	$ 4,343
Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	6,233
Level 1 \| Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Level 2 \| Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Level 3 \| Fair Value, Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 6,233

Other Charges	12 Months Ended
Other Charges	Sep. 30, 2023
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. Accrued charges at September 30, 2023 and 2022 were $2.0 million and $2.2 million, respectively, and are included within Accounts payable, accrued expenses and other current liabilities in our Consolidated Balance Sheets. Accrued charges includes $2.0 million related to other costs at September 30, 2023 and 2022 and $0.2 million related to store closure costs at September 30, 2022. There were no charges recorded for fiscal years ended September 30, 2023 and 2022 and we recorded $0.2 million of charges for the fiscal year ended September 30, 2021 related to the closure of store operations in Peru.

Fair Value Measurements - Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Apr. 30, 2019	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Mar. 31, 2019
2.89% promissory note receivable due April 2024
Financial assets:
Notes receivable	$ 1,100				$ 1,100
Financial liabilities:
Interest on note receivable	2.89%	2.89%	2.89%
2.89% promissory note receivable due April 2024 \| Carrying Value
Financial assets:
Notes receivable		$ 1,251	$ 1,215
2.89% promissory note receivable due April 2024 \| Estimated Fair Value
Financial assets:
Notes receivable		1,251	1,215
2.89% promissory note receivable due April 2024 \| Estimated Fair Value \| Level 1
Financial assets:
Notes receivable		0	0
2.89% promissory note receivable due April 2024 \| Estimated Fair Value \| Level 2
Financial assets:
Notes receivable		0	0
2.89% promissory note receivable due April 2024 \| Estimated Fair Value \| Level 3
Financial assets:
Notes receivable		$ 1,251	1,215
12.00% promissory note receivable from Founders
Financial assets:
Notes receivable				$ 15,000
Financial liabilities:
Interest on note receivable		12.00%
12.00% promissory note receivable from Founders \| Carrying Value
Financial assets:
Notes receivable		$ 16,500
12.00% promissory note receivable from Founders \| Estimated Fair Value
Financial assets:
Notes receivable		16,500
12.00% promissory note receivable from Founders \| Estimated Fair Value \| Level 1
Financial assets:
Notes receivable		0
12.00% promissory note receivable from Founders \| Estimated Fair Value \| Level 2
Financial assets:
Notes receivable		0
12.00% promissory note receivable from Founders \| Estimated Fair Value \| Level 3
Financial assets:
Notes receivable		16,500
Investments in unconsolidated affiliate \| Carrying Value
Financial assets:
Investments in unconsolidated affiliate		10,987	37,733
Investments in unconsolidated affiliate \| Estimated Fair Value
Financial assets:
Investments in unconsolidated affiliate		35,998	40,279
Investments in unconsolidated affiliate \| Estimated Fair Value \| Level 1
Financial assets:
Investments in unconsolidated affiliate		35,998	40,279
Investments in unconsolidated affiliate \| Estimated Fair Value \| Level 2
Financial assets:
Investments in unconsolidated affiliate		0	0
Investments in unconsolidated affiliate \| Estimated Fair Value \| Level 3
Financial assets:
Investments in unconsolidated affiliate		0	0
2024 Convertible Notes \| Carrying Value
Financial liabilities:
Debt instrument, fair value		34,265	142,575
2024 Convertible Notes \| Estimated Fair Value
Financial liabilities:
Debt instrument, fair value		35,765	157,727
2024 Convertible Notes \| Estimated Fair Value \| Level 1
Financial liabilities:
Debt instrument, fair value		0	0
2024 Convertible Notes \| Estimated Fair Value \| Level 2
Financial liabilities:
Debt instrument, fair value		35,765	157,727
2024 Convertible Notes \| Estimated Fair Value \| Level 3
Financial liabilities:
Debt instrument, fair value		0	0
2025 Convertible Notes \| Carrying Value
Financial liabilities:
Debt instrument, fair value		102,563	170,328
2025 Convertible Notes \| Estimated Fair Value
Financial liabilities:
Debt instrument, fair value		96,137	147,488
2025 Convertible Notes \| Estimated Fair Value \| Level 1
Financial liabilities:
Debt instrument, fair value		0	0
2025 Convertible Notes \| Estimated Fair Value \| Level 2
Financial liabilities:
Debt instrument, fair value		96,137	147,488
2025 Convertible Notes \| Estimated Fair Value \| Level 3
Financial liabilities:
Debt instrument, fair value		0	$ 0
2029 Convertible Notes \| Carrying Value
Financial liabilities:
Debt instrument, fair value		223,284
2029 Convertible Notes \| Estimated Fair Value
Financial liabilities:
Debt instrument, fair value		224,112
2029 Convertible Notes \| Estimated Fair Value \| Level 1
Financial liabilities:
Debt instrument, fair value		0
2029 Convertible Notes \| Estimated Fair Value \| Level 2
Financial liabilities:
Debt instrument, fair value		224,112
2029 Convertible Notes \| Estimated Fair Value \| Level 3
Financial liabilities:
Debt instrument, fair value		$ 0

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 38,463	$ 50,160	$ 8,612
Other comprehensive income:
Foreign currency translation adjustment, net of income tax expense for our investment in unconsolidated affiliate of $666, $229 and $280 for the years ended September 30, 2023, 2022 and 2021, respectively	23,567	2,746	9,653
Comprehensive income	$ 62,030	$ 52,906	$ 18,265

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
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-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-28

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
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-Paragraph 1A
-Subparagraph (a)
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
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-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
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-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

Income Taxes - Additional Disclosures (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Operating Loss Carryforwards [Line Items]
Decrease to the valuation allowance	$ 1.1
Undistributed losses of foreign subsidiaries	99.8
Undistributed earnings of foreign subsidiaries, estimated taxes recognized upon distribution	5.0
Amount of foreign uncertain tax positions to expire within twelve months	0.8
Income tax penalties and interest expense (benefit)	0.2	$ (0.8)	$ 0.3
Reversal of previously accrued interest and penalties	0.4
Accrued interest and penalties	0.7	$ 1.0	$ 1.8
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	25.9
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	52.7
Tax credit carryforward	$ 1.7

Supplemental Consolidated Financial Information

12 Months Ended

Sep. 30, 2023

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)	2023		2022

Gross pawn service charges receivable	$	50,881	$	44,192
Allowance for uncollectible pawn service charges receivable	(11,996)		(10,716)
Pawn service charges receivable, net	$	38,885	$	33,476

Gross inventory	$	169,138	$	153,673
Inventory reserves	(2,661)		(2,058)
Inventory, net	$	166,477	$	151,615

Prepaid expenses and other	$	4,106	$	8,336
Accounts receivable, notes receivable and other	30,548		8,435
Income taxes prepaid and receivable	4,969		17,923
Prepaid expenses and other current assets	$	39,623	$	34,694





Accounts payable	$	23,022	$	24,056
Accrued payroll	11,472		8,365
Incentive accrual	18,544		17,403
Other payroll related expenses	5,262		9,592
Accrued sales and VAT taxes	5,565		7,279
Accrued income taxes payable	2,628		2,663
Other current liabilities	15,112		15,151






Account payable, accrued expenses and other current liabilities	$	81,605	$	84,509

Unrecognized tax benefits, non-current	$	2,226	$	2,241
Other non-current liabilities	8,276		6,508
Other long-term liabilities	$	10,502	$	8,749

Valuation and Qualifying Accounts

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



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

Allowance for valuation of inventory:
Year Ended September 30, 2023	$	2,058	$	603	$	—	$	2,661
Year Ended September 30, 2022	4,311		—		2,253		2,058
Year Ended September 30, 2021	12,314		—		8,003		4,311
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2023	$	10,716	$	1,280	$	—	$	11,996
Year Ended September 30, 2022	8,023		2,693		—		10,716
Year Ended September 30, 2021	6,679		1,344		—		8,023




Allowance for valuation of deferred tax assets:
Year Ended September 30, 2023	$	17,966	$	311	$	1,392	$	16,885
Year Ended September 30, 2022	19,135		660		1,829		17,966
Year Ended September 30, 2021	18,524		611		—		19,135

The following table provides supplemental disclosure of Consolidated Statements of Cash Flows information:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021
















































Supplemental disclosure of cash flow information
Cash and cash equivalents	$	220,595	$	206,028	$	253,667
Restricted cash	8,373		8,341		9,957
Total cash and cash equivalents and restricted cash	$	228,968	$	214,369	$	263,624

Cash paid during the period for interest	$	11,143	$	8,230	$	8,230
Cash paid during the period for income taxes, net	$	11,415	$	15,899	$	3,696

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	330,947	$	300,487	$	212,756
Transfer of consideration for other investment	—		1,500		—
Transfer of equity consideration for acquisition	99		—		1,545
Acquisition earn-out contingency	2,000		—		4,608
Accrued acquisition consideration	1,412		—		1,986

Organization and Summary of Significant Accounting Policies - Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 10,987	$ 37,733
Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Income from investment, period of lag	3 months
Rich Data Corporation (RDC)
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 6,200

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Current Acquisition	Prior Acquisition	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Common Stock Current Acquisition	Common Stock Prior Acquisition	Additional Paid-in Capital	Additional Paid-in Capital Current Acquisition	Additional Paid-in Capital Prior Acquisition	Additional Paid-in Capital Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Loss
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2020-06
Beginning balance (in shares) at Sep. 30, 2020					55,303
Beginning balance at Sep. 30, 2020	$ 649,127				$ 551			$ 398,475				$ 318,169		$ (68,068)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	3,946							3,946
Transfer of consideration for current period acquisition (in shares)						213	33
Transfer of equity consideration for acquisition		$ 1,547	$ 185			$ 2			$ 1,545	$ 185
Release of restricted stock (in shares)					508
Release of restricted stock	7				$ 7
Taxes paid related to net share settlement of equity awards	(839)							(839)
Foreign currency translation adjustment, net of income tax expense for our investment in unconsolidated affiliate of $666, $229 and $280 for the years ended September 30, 2023, 2022 and 2021, respectively	9,653											0		9,653
Net income	8,612											8,612
Ending balance (in shares) at Sep. 30, 2021					56,057
Ending balance at Sep. 30, 2021	672,238			$ (36,638)	$ 560			403,312			$ (62,804)	326,781	$ 26,166	(58,415)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	5,053							5,053
Transfer of consideration for other investment (in shares)					213
Transfer of consideration for other investment	1,500				$ 2			1,498
Release of restricted stock (in shares)					393
Release of restricted stock	4				$ 4
Taxes paid related to net share settlement of equity awards	(792)							(792)
Foreign currency translation adjustment, net of income tax expense for our investment in unconsolidated affiliate of $666, $229 and $280 for the years ended September 30, 2023, 2022 and 2021, respectively	2,746													2,746
Purchase and retirement of treasury shares (in shares)					(238)
Purchase and retirement of treasury stock	(2,040)				$ (2)			(937)				(1,101)
Net income	50,160											50,160
Ending balance (in shares) at Sep. 30, 2022					56,425
Ending balance at Sep. 30, 2022	692,231				$ 564			345,330				402,006		(55,669)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	9,539							9,539
Transfer of consideration for current period acquisition (in shares)					10
Transfer of equity consideration for acquisition	99							99
Release of restricted stock (in shares)					373
Release of restricted stock	5				$ 5
Taxes paid related to net share settlement of equity awards (in shares)					(1)
Taxes paid related to net share settlement of equity awards	(1,148)							(1,148)
Foreign currency translation adjustment, net of income tax expense for our investment in unconsolidated affiliate of $666, $229 and $280 for the years ended September 30, 2023, 2022 and 2021, respectively	23,567													23,567
Purchase and retirement of treasury shares (in shares)					(1,967)
Purchase and retirement of treasury stock	(16,988)				$ (20)			(7,639)				(9,329)
Net income	38,463											38,463
Ending balance (in shares) at Sep. 30, 2023					54,840
Ending balance at Sep. 30, 2023	$ 745,768				$ 549			$ 346,181				$ 431,140		$ (32,102)

Debt (Tables)

12 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

The following table presents the Company’s debt instruments outstanding:


	September 30, 2023						September 30, 2022
(in thousands)	Gross Amount		Debt Issuance Costs		Carrying Amount		Gross Amount		Debt Issuance Costs		Carrying Amount

2029 Convertible Notes	$	230,000	$	(6,716)	$	223,284	$	—	$	—	$	—
2025 Convertible Notes	103,373		(810)		102,563		172,500		(2,172)		170,328
2024 Convertible Notes	34,389		(124)		34,265		143,750		(1,175)		142,575

Total	$	367,762	$	(7,650)	$	360,112	$	316,250	$	(3,347)	$	312,903
Less current portion	34,389		(124)		34,265		—		—		—
Total long-term debt	$	333,373	$	(7,526)	$	325,847	$	316,250	$	(3,347)	$	312,903

Schedule of Maturities of Debt

The following table presents the Company’s contractual maturities related to the debt instruments as of September 30, 2023


	Schedule of Contractual Maturities
(in thousands)	2029 Convertible Notes		2025 Convertible Notes		2024 Convertible Notes		Total

Fiscal 2024	$	—	$	—	$	34,389	$	34,389
Fiscal 2025	—		103,373		—		103,373
Fiscal 2026	—		—		—		—
Fiscal 2027	—		—		—		—
Fiscal 2028	—		—		—		—
Thereafter	230,000		—		—		230,000
Total long-term debt	$	230,000	$	103,373	$	34,389	$	367,762

Schedule of Interest Expense

The following table presents the Company’s interest expense related to the Convertible Notes:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021





2029 Convertible Notes:
Contractual interest expense	$	6,900	$	—	$	—
Amortization of deferred financing costs	742		—		—

Total interest expense	$	7,642	$	—	$	—
2025 Convertible Notes:
Contractual interest expense	$	2,779	$	4,097	$	4,097
Amortization of deferred financing costs	559		797		560
Amortization of debt discount	—		—		6,919
Gain on extinguishment	(5,389)		—		—
Total interest expense	$	(2,051)	$	4,894	$	11,576
2024 Convertible Notes:
Contractual interest expense	$	1,609	$	4,133	$	4,133
Amortization of deferred financing costs	260		635		446
Amortization of debt discount	—		—		5,903
Loss on extinguishment	8,935		—		—
Total interest expense	$	10,804	$	4,768	$	10,482

- 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://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-7

+ Details

Segment Information (Tables)

12 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Operating Segment Information

The following income (loss) before income taxes tables present revenue for each reportable segment, disaggregated revenue within our reportable segments and Corporate, segment profits and segment contribution. We have continued to include the Cash Converters reporting segment within the “Other Investments” columns below as the investments in RDC and Founders do not have a material impact on our statements of operations due to the investments being accounted for under the measurement alternative within ASC 321.


	Fiscal Year Ended September 30, 2023
(in thousands)	U.S. Pawn		Latin America Pawn		Other Investments		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	432,578	$	182,868	$	—	$	615,446	$	—	$	615,446
Jewelry scrapping sales	43,305		6,223		—		49,528		—		49,528
Pawn service charges	285,919		97,853		—		383,772		—		383,772
Other revenues	119		121		55		295		—		295
Total revenues	761,921		287,065		55		1,049,041		—		1,049,041
Merchandise cost of goods sold	267,874		126,905		—		394,779		—		394,779
Jewelry scrapping cost of goods sold	37,709		6,715		—		44,424		—		44,424

Gross profit	456,338		153,445		55		609,838		—		609,838
Segment and corporate expenses (income):
Store expenses	299,319		119,255		—		418,574		—		418,574
General and administrative	—		(3)		—		(3)		67,532		67,529
Impairment of other assets	—		—		—		—		4,343		4,343
Depreciation and amortization	10,382		9,191		—		19,573		12,558		32,131
Loss (gain) on sale or disposal of assets and other	115		(289)		—		(174)		382		208
Other income	—		(5,097)		—		(5,097)		—		(5,097)
Interest expense	—		—		—		—		16,456		16,456
Interest income	(2)		(1,139)		(1,500)		(2,641)		(4,829)		(7,470)
Equity in net loss of unconsolidated affiliates	—		—		28,459		28,459		—		28,459
Other (income) expense	—		(131)		31		(100)		3,172		3,072
Segment contribution	$	146,524	$	31,658	$	(26,935)	$	151,247
Income (loss) before income taxes							$	151,247	$	(99,614)	$	51,633


	Fiscal Year Ended September 30, 2022
(in thousands)	U.S. Pawn		Latin America Pawn		Other Investments		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	391,958	$	140,928	$	—	$	532,886	$	—	$	532,886
Jewelry scrapping sales	25,739		6,294		—		32,033		—		32,033
Pawn service charges	240,982		79,883		—		320,865		—		320,865
Other revenues	83		247		111		441		—		441
Total revenues	658,762		227,352		111		886,225		—		886,225
Merchandise cost of goods sold	230,241		99,141		—		329,382		—		329,382
Jewelry scrapping cost of goods sold	22,755		5,941		—		28,696		—		28,696

Gross profit	405,766		122,270		111		528,147		—		528,147
Segment and corporate expenses (income):
Store expenses	266,114		91,303		—		357,417		—		357,417
General and administrative	—		—		—		—		64,342		64,342

Depreciation and amortization	10,552		7,913		—		18,465		13,675		32,140
Loss (gain) on sale or disposal of assets	51		(37)		—		14		(688)		(674)

Interest expense	—		—		—		—		9,972		9,972
Interest income	(2)		(815)		—		(817)		—		(817)
Equity in net income of unconsolidated affiliates	—		—		(1,779)		(1,779)		—		(1,779)

Other (income) expense	—		(148)		52		(96)		(71)		(167)
Segment contribution	$	129,051	$	24,054	$	1,838	$	154,943
Income (loss) before income taxes							$	154,943	$	(87,230)	$	67,713


	Fiscal Year Ended September 30, 2021
(in thousands)	U.S. Pawn		Latin America Pawn		Other Investments		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

Gross profit	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	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 loss 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) before income taxes							$	107,209	$	(91,147)	$	16,062

Schedule of Reconciliation of Segment Assets to Consolidated

The following table presents separately identified segment assets:


(in thousands)	U.S. Pawn		Latin America Pawn		Cash Converters		Other Investments		Corporate		Total

Assets as of September 30, 2023
Pawn loans	$	190,624	$	55,142	$	—	$	—	$	—	$	245,766
Pawn service charges receivable, net	34,318		4,567		—		—		—		38,885
Inventory, net	128,901		37,576		—		—		—		166,477
Total assets	984,539		313,164		10,987		52,720		106,301		1,467,711

Assets as of September 30, 2022
Pawn loans	$	163,484	$	46,525	$	—	$	—	$	—	210,009
Pawn service charges receivable, net	29,441		4,035		—		—		—		33,476
Inventory, net	114,951		36,664		—		—		—		151,615
Total assets	872,959		258,702		37,733		3,601		174,883		1,347,878

Schedule of Revenues by Geographic Information

The following tables provide geographic information:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Revenues:
United States	$	761,921	$	658,762	$	553,581
Mexico	223,765		173,122		128,773
Other Latin America	63,300		54,230		46,777
Canada and other	55		111		420
Total revenues	$	1,049,041	$	886,225	$	729,551

Schedule of Long-lived Assets by Geographic Information


	September 30,
(in thousands)	2023		2022

Property and equipment, net:
United States	$	37,695	$	32,594
Mexico	24,033		$	19,805
Other Latin America	6,368		$	4,326

Property and equipment, net	$	68,096	$	56,725

Property and Equipment

12 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment

NOTE 7: PROPERTY AND EQUIPMENT

Major classifications of property and equipment were as follows:


	September 30,
	2023						2022
(in thousands)	Carrying Amount		Accumulated Depreciation		Net Book Value		Carrying Amount		Accumulated Depreciation		Net Book Value

Land	$	4	$	—	$	4	$	4	$	—	$	4
Buildings and improvements	146,687		(109,710)		36,977		123,434		(95,666)		27,768
Furniture and equipment	164,818		(133,870)		30,948		148,675		(120,747)		27,928
Software	33,952		(33,785)		167		33,803		(33,529)		274
Construction in progress	—		—		—		751		—		751
	$	345,461	$	(277,365)	$	68,096	$	306,667	$	(249,942)	$	56,725

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 $22.1 million, $20.4 million and $19.4 million for fiscal 2023, 2022 and 2021, respectively.

Debt - Convertible Senior Notes Due 2025 (Details)	May 14, 2018 USD ($) day $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Debt Instrument [Line Items]
Long-Term Debt, Gross		$ 367,762,000	$ 316,250,000
Debt discount and issuance costs		7,650,000	$ 3,347,000
Senior Notes
Debt Instrument [Line Items]
Long-Term Debt, Gross		367,762,000
2025 Convertible Notes \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate	2.375%
Principal	$ 172,500,000
Long-Term Debt, Gross		$ 103,373,000
Interest rate, effective percentage		2.88%
Conversion rate per $1,000 principal amount (in shares)	0.0628931
Conversion price, per share (in dollars per share) \| $ / shares	$ 15.90
Debt discount and issuance costs		$ 800,000
2025 Convertible Notes \| Senior 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%
2025 Convertible Notes \| Senior 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%
2025 Convertible Notes \| Senior 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

Supplemental Consolidated Financial Information - Supplemental of Consolidated Statements of Cash Flows Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Supplemental disclosure of cash flow information
Cash and cash equivalents	$ 220,595	$ 206,028	$ 253,667
Restricted cash	8,373	8,341	9,957
Total cash and cash equivalents and restricted cash	228,968	214,369	263,624	$ 312,553
Cash paid during the period for interest	11,143	8,230	8,230
Cash paid during the period for income taxes, net	11,415	15,899	3,696
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	330,947	300,487	212,756
Transfer of stock consideration for other investment	0	1,500	0
Transfer of equity consideration for acquisition	99	0	1,545
Acquisition earn-out contingency	2,000	$ 0	4,608
Accrued acquisition consideration	$ 1,412		$ 1,986

Organization and Summary of Significant Accounting Policies - Accounting Standards Update and Change in Accounting Principle (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense	$ 16,456	$ 9,972	$ 22,177
Basic earnings (loss) per share (in dollars per share)	$ 0.69	$ 0.89	$ 0.15
Diluted earnings (loss) per share (in dollars per share)	$ 0.53	$ 0.70	$ 0.15
Gross Amount	$ 333,373	$ 316,250	$ 316,250
Unamortized debt discount			0
Deferred financing costs, net			(4,779)
Net carrying amount	360,112	312,903	311,471
Deferred tax asset	25,702	12,145	16,353
Deferred tax liability			(356)
Additional paid-in capital	346,181	345,330	340,508
Retained earnings	$ 431,140	402,006	352,947
Accounting Standards Update 2020-06 \| Cumulative Effect, Period of Adoption, Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense		$ 13,900
Basic earnings (loss) per share (in dollars per share)		$ 0.19
Diluted earnings (loss) per share (in dollars per share)		$ 0.01
Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Gross Amount			316,250
Unamortized debt discount			(48,785)
Deferred financing costs, net			(3,279)
Net carrying amount			264,186
Deferred tax asset			9,746
Deferred tax liability			3,684
Additional paid-in capital			403,312
Retained earnings			326,781
Revision of Prior Period, Adjustment \| Accounting Standards Update 2020-06
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Gross Amount			0
Unamortized debt discount			48,785
Deferred financing costs, net			(1,500)
Net carrying amount			47,285
Deferred tax asset			6,607
Deferred tax liability			(4,040)
Additional paid-in capital			(62,804)
Retained earnings			$ 26,166

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Reconciliation of Unrecognized Tax Benefits
Beginning balance	$ 3,568	$ 4,763	$ 3,085
Increase for tax positions taken during a prior period	396	547	2,135
Decrease for settlement for tax positions taken during a prior period	(259)	0	0
Decrease for tax positions as a result of the lapse of the statute of limitations	(412)	(1,742)	(457)
Ending balance	$ 3,293	$ 3,568	$ 4,763

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, 2023	Sep. 30, 2022
Inventory [Line Items]
Inventory, net	$ 166,477	$ 151,615
Bajio
Inventory [Line Items]
Business acquisition, final consideration payable on fifth anniversary of acquisition	300
Grupo Finmart
Inventory [Line Items]
Escrow deposit	8,100
Mexico \| Foreign \| Reportable geographical components
Inventory [Line Items]
Inventory, net	$ 31,400	$ 29,800

Income Taxes - Components of Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Current:
Federal	$ 18,753	$ 9,465	$ (479)
State and foreign	7,219	3,143	4,646
Total	25,972	12,608	4,167
Deferred:
Federal	(11,182)	983	3,202
State and foreign	(1,620)	3,962	81
Total	(12,802)	4,945	3,283
Total income tax expense	$ 13,170	$ 17,553	$ 7,450

- Definition

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

+ References + Details

Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Lease Cost (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Operating lease cost:
Operating lease cost	$ 74,086	$ 67,414	$ 61,980
Variable lease cost	16,315	15,229	13,000
Total operating lease cost	90,401	82,643	74,980
Financing lease cost:
Amortization of financing lease assets	327	3	0
Interest on financing lease liabilities	145	1	0
Total financing lease cost	472	4	0
Total lease cost	90,873	82,647	74,980
Sublease rental income	$ 3,700	$ 3,600	$ 3,400
Weighted-average remaining lease term (years):
Operating leases	4 years 11 months 19 days	5 years 1 month 13 days
Financing leases	3 years 8 months 1 day	4 years 1 month 6 days
Weighted-average discount rate:
Operating leases	8.51%	8.32%
Financing leases	11.14%	11.14%

Leases - Additional Information (Details) $ in Thousands	1 Months Ended	12 Months Ended
Leases - Additional Information (Details) $ in Thousands	Dec. 31, 2014 USD ($)	Sep. 30, 2023 USD ($) extensionOption	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Mar. 31, 2015 USD ($)
Lessee, Lease, Description [Line Items]
Operating lease payments		$ 76,700	$ 72,300
Total lease liabilities		2,732
Interest on financing lease liabilities		$ 145	1	$ 0
Initial term of lease (in years)		10 years
Total lease liabilities		$ 307,543
Impairment charges					$ 4,300
Operating lease right of use asset non cash		66,500	66,500
Operating lease liability non cash		69,400	69,400
Non cash increase in finance lease, lease liabilities		2,500
Interest on financing lease liabilities		100	0	0
Payments of finance leases		$ 275	$ 0	$ 0
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 \| extensionOption		2
Renewable term of lease (in years)		5 years
Total lease liabilities		$ 24,400
Estimated future minimum sublease payments						$ 6,300	$ 6,300
Regional Offices Sublease
Lessee, Lease, Description [Line Items]
Estimated future minimum sublease payments								$ 2,900

Debt - Interest Expense (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
Debt - Interest Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Amortization of debt discount		$ 1,561	$ 1,433	$ 13,797
Gain (loss) on extinguishment of debt	$ 3,500	3,545	0	0
Senior Notes \| 2029 Convertible Notes
Debt Instrument [Line Items]
Contractual interest expense		6,900	0	0
Amortization of deferred financing costs		742	0	0
Total interest expense		7,642	0	0
Senior Notes \| 2025 Convertible Notes
Debt Instrument [Line Items]
Contractual interest expense		2,779	4,097	4,097
Amortization of deferred financing costs		559	797	560
Amortization of debt discount		0	0	6,919
Gain (loss) on extinguishment of debt		(5,389)	0	0
Total interest expense		(2,051)	4,894	11,576
Senior Notes \| 2024 Convertible Notes
Debt Instrument [Line Items]
Contractual interest expense		1,609	4,133	4,133
Amortization of deferred financing costs		260	635	446
Amortization of debt discount		0	0	5,903
Gain (loss) on extinguishment of debt		8,935	0	0
Total interest expense		$ 10,804	$ 4,768	$ 10,482

Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of ConsolidationThe 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.
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 collectability 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. As of September 30, 2023, consolidated pawn loans outstanding was $245.8 million, of which $95.5 million (39%) is attributable to stores in Texas and $25.7 million (10%) 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. Customer layaway deposits are recorded as liabilities when a customer provides a deposit for merchandise. Customer layaway deposits are generally refundable upon cancellation. Our customer layaway deposits balance as of September 30, 2023, 2022 and 2021 was $18.9 million, $16.0 million and $12.6 million, respectively, and are generally recognized as revenue within a one-year period. 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 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. 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, 2023 and 2022, inventory related to our Mexico pawn operations was $31.4 million and $29.8 million, respectively.
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 $0.3 million related to the acquisition of PLO del Bajio S. de. R.L. de C.V. as discussed in Note 3: Acquisitions and $8.1 million held in escrow pending the resolution of a pre-closing tax indemnity claim related to the sale of Grupo Finmart.
Investments	Investments We account for our investment in Cash Converters 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, 2023, 2022 and 2021 include our percentage interest in the results of Cash Converters for the twelve-month periods ended June 30, 2023, 2022 and 2021, respectively. During the first quarter of our fiscal year, 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, during the third quarter of our fiscal year, 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. Refer to Note 5: Strategic Investments for further details on our investment in Cash Converters. We account for our investment in Rich Data Corporation (“RDC”) in accordance with ASC 321, Investments — Equity Securities, and we have elected to use the measurement alternative to measure this investment at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer, if any.
Leases	Leases We determine if an arrangement contains a lease at inception. We have elected not to recognize on the balance sheet leases with terms of one year or less as a practical expedient. Operating lease assets are included in Right-of-use assets, net and financing lease assets are included in Other assets, net on the Consolidated Balance Sheets. We enter into operating lease agreements for real estate related to pawn locations and corporate offices. We have entered into financing lease agreements mainly for motor vehicles. Operating and financing 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. 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. We do not 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 operating lease portfolio consists of pawn locations and corporate offices with lease terms ranging from three to ten years, including options to renew. Our financing lease terms range from two to five years. 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. For cloud computing arrangements that meet the definition of a service contract, the Company capitalizes implementation costs incurred during the application development stage and until the software is ready for its intended use within Other assets, net in our Consolidated Balance Sheets and then amortizes the costs on a straight-line basis over the term of the contract. The hosting service fees are not considered an implementation cost and are treated as a prepaid expense and then the Company amortizes the costs on a straight-line basis over the term of the contract. Costs related to data conversion, training and other maintenance activities are expensed as incurred.
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 On October 1, 2021, we early adopted Accounting Standards Update 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”) on a modified retrospective basis. Under ASU 2020-06, we no longer separate the convertible senior notes into liability and equity components. We recognized a cumulative effect of initially applying the ASU as an adjustment to the October 1, 2021 opening balance of retained earnings. The conversion option that was previously accounted for in equity under the cash conversion model was recombined into the convertible debt outstanding, and as a result, additional paid in capital and the related unamortized debt discount on the convertible senior notes were reduced. The removal of the remaining debt discounts recorded for this previous separation has the effect of increasing our net debt balance. The prior period consolidated financial statements have not been retrospectively adjusted and continue to be reported under the accounting standards in effect for those periods. Prior to our adoption of Accounting Standards Update 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”), on October 1, 2021, we accounted for our convertible debt securities at issuance, by separating the securities into debt and equity components pursuant to the prior accounting standards for convertible debt instruments. The carrying value of the liability components were calculated by measuring the fair value of similar liabilities that did not have an associated conversion feature. The excess of the principal amount over the fair value of the liability component were recorded as a discount with a corresponding increase in additional paid-in capital. The debt discounts were accreted to “Interest expense” over the respective terms of the convertible debt securities using the effective interest method. The conversion premium of the convertible debt securities were accounted for under the treasury method in accordance with our previous accounting policy, which assumed 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. The cumulative translation adjustments associated with the net assets of foreign subsidiaries are the only amounts recorded in Accumulated Other Comprehensive Loss in the accompanying Consolidated Statements 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 within “Store expenses” 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 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. We recognize forfeitures as they occur when calculating share-based compensation expense.
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 treat taxes due on future U.S. inclusions in taxable income related to Global Intangible Low-Taxed Income (“GILTI”) as a current-period expense when incurred. 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. Our policy is to release income tax effects from accumulated other comprehensive income on a segregated unit of account basis. 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. Upon our adoption of ASU 2020-06 on October 1, 2021, interest charges on the convertible debt are required to be added to net income and we calculate diluted earnings per share during the period using the if-converted method. Diluted net income (loss) and diluted weighted-average shares outstanding are adjusted to account for the impact of the assumed issuance of potential common shares that are dilutive, subject to dilution sequencing rules. Dilutive potential common shares include outstanding restricted stock awards as well as shares issuable on conversion of our outstanding convertible debt securities. 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 2023, 2022 and 2021 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. Prior to our adoption of ASU 2020-06 on October 1, 2021, diluted earnings per share included the effect of dilutive potential associated with the conversion features embedded in our outstanding convertible debt using the treasury stock method. 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 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 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 adopted this standard as of October 1, 2021 under the modified retrospective basis. Under this transition method, prior period financial information and disclosures were not adjusted and continued 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 reduced non-cash interest expense for the year ending September 30, 2022 and 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. Impact of the Adoption of ASU 2020-06 On October 1, 2021, we early adopted ASU 2020-06 on a modified retrospective basis. Under ASU 2020-06, we no longer separate the convertible senior notes into liability and equity components. We recognized a cumulative effect of initially applying the ASU as an adjustment to the October 1, 2021 opening balance of retained earnings. The conversion option that was previously accounted for in equity under the cash conversion model was recombined into the convertible debt outstanding, and as a result, additional paid in capital and the related unamortized debt discount on the convertible senior notes were reduced. The removal of the remaining debt discounts recorded for this previous separation has the effect of increasing our net debt balance. The prior period consolidated financial statements have not been retrospectively adjusted and continue to be reported under the accounting standards in effect for those periods. Recently Issued Accounting Pronouncements We reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on our Consolidated Financial Statements.

Segment Information - Additional Information (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2023 USD ($) segment	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment	4
Equity in income (loss) from investment in unconsolidated affiliates	$ (28,459)	$ 1,779	$ 3,803
Cash Converters International Limited
Segment Reporting Information [Line Items]
Equity in income (loss) from investment in unconsolidated affiliates	(28,500)	$ 2,900	$ 4,300
Non-cash goodwill impairment charge	$ 32,400

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Total revenues	$ 1,049,041	$ 886,225	$ 729,551
Gross profit	609,838	528,147	449,485
Operating expenses:
Store expenses	418,574	357,417	330,837
General and administrative	67,529	64,342	56,495
Impairment of other assets	4,343	0	0
Depreciation and amortization	32,131	32,140	30,672
Loss (gain) on sale or disposal of assets and other	208	(674)	83
Other (income) expense	(5,097)	0	229
Total operating expenses	517,688	453,225	418,316
Operating income	92,150	74,922	31,169
Interest expense	16,456	9,972	22,177
Interest income	(7,470)	(817)	(2,477)
Equity in net loss (income) of unconsolidated affiliates	28,459	(1,779)	(3,803)
Other expense (income)	3,072	(167)	(790)
Income before income taxes	51,633	67,713	16,062
Income tax expense	13,170	17,553	7,450
Net income	$ 38,463	$ 50,160	$ 8,612
Basic earnings (loss) per share (in dollars per share)	$ 0.69	$ 0.89	$ 0.15
Diluted earnings (loss) per share (in dollars per share)	$ 0.53	$ 0.70	$ 0.15
Weighted-average basic shares outstanding (in shares)	55,586	56,498	55,744
Weighted-average diluted shares outstanding (in shares)	80,865	82,400	55,949
Merchandise sales
Revenues:
Total revenues	$ 615,446	$ 532,886	$ 442,798
Cost of goods sold	394,779	329,382	257,218
Jewelry scrapping sales
Revenues:
Total revenues	49,528	32,033	26,025
Cost of goods sold	44,424	28,696	22,848
Pawn service charges
Revenues:
Total revenues	383,772	320,865	260,196
Other revenues
Revenues:
Total revenues	$ 295	$ 441	$ 532

Organization and Summary of Significant Accounting Policies - Property and Equipment (Details)	Sep. 30, 2023
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

Audit Information	12 Months Ended
Audit Information	Sep. 30, 2023
Audit Information [Abstract]
Auditor Firm ID	243
Auditor Name	BDO USA, P.C.
Auditor Location	Dallas, Texas

Segment Information - Reconciliation of Segment Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Pawn loans	$ 245,766	$ 210,009
Pawn service charges receivable, net	38,885	33,476
Inventory, net	166,477	151,615
Total assets	1,467,711	1,347,878
Operating Segments \| U.S. Pawn
Segment Reporting Information [Line Items]
Pawn loans	190,624	163,484
Pawn service charges receivable, net	34,318	29,441
Inventory, net	128,901	114,951
Total assets	984,539	872,959
Operating Segments \| Latin America Pawn
Segment Reporting Information [Line Items]
Pawn loans	55,142	46,525
Pawn service charges receivable, net	4,567	4,035
Inventory, net	37,576	36,664
Total assets	313,164	258,702
Operating Segments \| Cash Converters
Segment Reporting Information [Line Items]
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Inventory, net	0	0
Total assets	10,987	37,733
Operating Segments \| Other Investments
Segment Reporting Information [Line Items]
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Inventory, net	0	0
Total assets	52,720	3,601
Corporate Items
Segment Reporting Information [Line Items]
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Inventory, net	0	0
Total assets	$ 106,301	$ 174,883

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Major Classifications of Property and Equipment

Major classifications of property and equipment were as follows:


	September 30,
	2023						2022
(in thousands)	Carrying Amount		Accumulated Depreciation		Net Book Value		Carrying Amount		Accumulated Depreciation		Net Book Value

Land	$	4	$	—	$	4	$	4	$	—	$	4
Buildings and improvements	146,687		(109,710)		36,977		123,434		(95,666)		27,768
Furniture and equipment	164,818		(133,870)		30,948		148,675		(120,747)		27,928
Software	33,952		(33,785)		167		33,803		(33,529)		274
Construction in progress	—		—		—		751		—		751
	$	345,461	$	(277,365)	$	68,096	$	306,667	$	(249,942)	$	56,725

Segment Information - Operating Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Total revenues	$ 1,049,041	$ 886,225	$ 729,551
Gross profit	609,838	528,147	449,485
Segment and corporate expenses (income):
Store expenses	418,574	357,417	330,837
General and administrative	67,529	64,342	56,495
Impairment of other assets	4,343	0	0
Depreciation and amortization	32,131	32,140	30,672
Loss (gain) on sale or disposal of assets and other	208	(674)	83
Other income	(5,097)
Other charges			229
Interest expense	16,456	9,972	22,177
Interest income	(7,470)	(817)	(2,477)
Equity in net loss (income) of unconsolidated affiliates	28,459	(1,779)	(3,803)
Other (income) expense	3,072	(167)	(790)
Income before income taxes	51,633	67,713	16,062
Operating Segments
Revenues:
Total revenues	1,049,041	886,225	729,551
Gross profit	609,838	528,147	449,485
Segment and corporate expenses (income):
Store expenses	418,574	357,417	330,837
General and administrative	(3)	0	0
Impairment of other assets	0
Depreciation and amortization	19,573	18,465	18,021
Loss (gain) on sale or disposal of assets and other	(174)	14	21
Other income	(5,097)
Other charges			229
Interest expense	0	0	0
Interest income	(2,641)	(817)	(2,016)
Equity in net loss (income) of unconsolidated affiliates	28,459	(1,779)	(3,803)
Other (income) expense	(100)	(96)	(1,013)
Income before income taxes	151,247	154,943	107,209
Operating Segments \| U.S. Pawn
Revenues:
Total revenues	761,921	658,762	553,581
Gross profit	456,338	405,766	349,541
Segment and corporate expenses (income):
Store expenses	299,319	266,114	253,344
General and administrative	0	0	0
Impairment of other assets	0
Depreciation and amortization	10,382	10,552	10,650
Loss (gain) on sale or disposal of assets and other	115	51	27
Other income	0
Other charges			0
Interest expense	0	0	0
Interest income	(2)	(2)	0
Equity in net loss (income) of unconsolidated affiliates	0	0	0
Other (income) expense	0	0	0
Income before income taxes	146,524	129,051	85,520
Operating Segments \| Latin America Pawn
Revenues:
Total revenues	287,065	227,352	175,550
Gross profit	153,445	122,270	99,524
Segment and corporate expenses (income):
Store expenses	119,255	91,303	77,493
General and administrative	(3)	0	0
Impairment of other assets	0
Depreciation and amortization	9,191	7,913	7,371
Loss (gain) on sale or disposal of assets and other	(289)	(37)	(6)
Other income	(5,097)
Other charges			229
Interest expense	0	0	0
Interest income	(1,139)	(815)	(2,016)
Equity in net loss (income) of unconsolidated affiliates	0	0	0
Other (income) expense	(131)	(148)	(840)
Income before income taxes	31,658	24,054	17,293
Operating Segments \| Other Investments
Revenues:
Total revenues	55	111	420
Gross profit	55	111	420
Segment and corporate expenses (income):
Store expenses	0	0	0
General and administrative	0	0	0
Impairment of other assets	0
Depreciation and amortization	0	0	0
Loss (gain) on sale or disposal of assets and other	0	0	0
Other income	0
Other charges			0
Interest expense	0	0	0
Interest income	(1,500)	0	0
Equity in net loss (income) of unconsolidated affiliates	28,459	(1,779)	(3,803)
Other (income) expense	31	52	(173)
Income before income taxes	(26,935)	1,838	4,396
Corporate Items
Revenues:
Total revenues	0	0	0
Gross profit	0	0	0
Segment and corporate expenses (income):
Store expenses	0	0	0
General and administrative	67,532	64,342	56,495
Impairment of other assets	4,343
Depreciation and amortization	12,558	13,675	12,651
Loss (gain) on sale or disposal of assets and other	382	(688)	62
Other income	0
Other charges			0
Interest expense	16,456	9,972	22,177
Interest income	(4,829)	0	(461)
Equity in net loss (income) of unconsolidated affiliates	0	0	0
Other (income) expense	3,172	(71)	223
Income before income taxes	(99,614)	(87,230)	(91,147)
Merchandise sales
Revenues:
Total revenues	615,446	532,886	442,798
Cost of goods sold	394,779	329,382	257,218
Merchandise sales \| Operating Segments
Revenues:
Total revenues	615,446	532,886	442,798
Cost of goods sold	394,779	329,382	257,218
Merchandise sales \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues	432,578	391,958	341,495
Cost of goods sold	267,874	230,241	191,039
Merchandise sales \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues	182,868	140,928	101,303
Cost of goods sold	126,905	99,141	66,179
Merchandise sales \| Operating Segments \| Other Investments
Revenues:
Total revenues	0	0	0
Cost of goods sold	0	0	0
Merchandise sales \| Corporate Items
Revenues:
Total revenues	0	0	0
Cost of goods sold	0	0	0
Jewelry scrapping sales
Revenues:
Total revenues	49,528	32,033	26,025
Cost of goods sold	44,424	28,696	22,848
Jewelry scrapping sales \| Operating Segments
Revenues:
Total revenues	49,528	32,033	26,025
Cost of goods sold	44,424	28,696	22,848
Jewelry scrapping sales \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues	43,305	25,739	15,260
Cost of goods sold	37,709	22,755	13,001
Jewelry scrapping sales \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues	6,223	6,294	10,765
Cost of goods sold	6,715	5,941	9,847
Jewelry scrapping sales \| Operating Segments \| Other Investments
Revenues:
Total revenues	0	0	0
Cost of goods sold	0	0	0
Jewelry scrapping sales \| Corporate Items
Revenues:
Total revenues	0	0	0
Cost of goods sold	0	0	0
Pawn service charges
Revenues:
Total revenues	383,772	320,865	260,196
Pawn service charges \| Operating Segments
Revenues:
Total revenues	383,772	320,865	260,196
Pawn service charges \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues	285,919	240,982	196,721
Pawn service charges \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues	97,853	79,883	63,475
Pawn service charges \| Operating Segments \| Other Investments
Revenues:
Total revenues	0	0	0
Pawn service charges \| Corporate Items
Revenues:
Total revenues	0	0	0
Other revenues
Revenues:
Total revenues	295	441	532
Other revenues \| Operating Segments
Revenues:
Total revenues	295	441	532
Other revenues \| Operating Segments \| U.S. Pawn
Revenues:
Total revenues	119	83	105
Other revenues \| Operating Segments \| Latin America Pawn
Revenues:
Total revenues	121	247	7
Other revenues \| Operating Segments \| Other Investments
Revenues:
Total revenues	55	111	420
Other revenues \| Corporate Items
Revenues:
Total revenues	$ 0	$ 0	$ 0

Other Charges - Additional Information (Details) - Cost savings initiative plan - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0	$ 0
Restructuring reserve	2,000,000	2,200,000
Other
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 2,000,000	2,000,000
Store closure costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges			$ 200,000
Restructuring reserve		$ 200,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Basic earnings per common share:
Net Income - Basic		$ 38,463	$ 50,160	$ 8,612
Weighted shares outstanding - Basic		55,586	56,498	55,744
Earnings per common share (in dollars per share)		$ 0.69	$ 0.89	$ 0.15
Diluted earnings per common share:
Net Income - Basic		$ 38,463	$ 50,160	$ 8,612
Add: Convertible Notes interest expense, net of tax		4,327	7,489	0
Net Income - Diluted		$ 42,790	$ 57,649	$ 8,612
Weighted shares outstanding - basic (in shares)		55,586	56,498	55,744
Equity-based compensation awards - effect of dilution (in shares)		1,482	678	205
Convertible Notes - effect of dilution (in shares)		23,797	25,224	0
Weighted Shares Outstanding - Diluted (in shares)		80,865	82,400	55,949
Diluted earnings per common share (in dollars per share)		$ 0.53	$ 0.70	$ 0.15
Potential common shares excluded from the calculation of diluted earnings per share above, restricted stock (in shares)		6,397	1,975	1,233
Gain on extinguishment of debt	$ (3,500)	$ (3,545)	$ 0	$ 0
2025 Convertible Notes
Diluted earnings per common share:
Gain on extinguishment of debt		$ 5,400
Convertible Debt Securities
Diluted earnings per common share:
Potential common shares excluded from the calculation of diluted earnings per share above, restricted stock (in shares)		5,596	0	0
Restricted stock
Diluted earnings per common share:
Potential common shares excluded from the calculation of diluted earnings per share above, restricted stock (in shares)		801	1,975	1,233

Goodwill and Intangible Assets - Additional Information (Details)	3 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($) store	Dec. 31, 2022 USD ($) store	Mar. 31, 2020 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Goodwill [Line Items]
Goodwill impairment loss			$ 41,300,000	$ 0	$ 0
Payment to acquire properties	$ 1,900,000	$ 13,000,000
Additions to goodwill	$ 900,000	$ 9,500,000		10,439,000	1,032,000
Impairment of long-lived assets				0
Definite-lived intangible assets, amortization expense				10,000,000	11,700,000	$ 11,300,000
Houston Texas
Goodwill [Line Items]
Number of properties acquired \| store		9
Las Vegas, Nevada
Goodwill [Line Items]
Number of properties acquired \| store		1
Nashville, Tennessee
Goodwill [Line Items]
Number of properties acquired \| store	1
San Antonio, Texas
Goodwill [Line Items]
Number of properties acquired \| store	1
Computer Software, Intangible Asset
Goodwill [Line Items]
Impairment of intangible assets					2,400,000
U.S. Pawn
Goodwill [Line Items]
Goodwill impairment loss			10,000,000
Additions to goodwill				10,439,000	1,032,000
Latin America Pawn
Goodwill [Line Items]
Goodwill impairment loss			$ 31,300,000
Additions to goodwill				$ 0	$ 0

Common Stock and Stock Compensation - Narrative (Details) $ in Thousands					1 Months Ended										2 Months Ended	12 Months Ended					17 Months Ended
	May 03, 2022 USD ($)	Mar. 01, 2022 shares	Mar. 31, 2021 shares	Feb. 18, 2021 director shares	Mar. 31, 2023 director shares	Dec. 31, 2022 USD ($) shares	Oct. 31, 2022 shares	Mar. 31, 2022 director shares	Oct. 31, 2021 shares	Feb. 28, 2021 director shares	Jan. 31, 2021 shares	Dec. 31, 2020 director shares	Nov. 30, 2020 USD ($) shares	Dec. 31, 2018 shares	Nov. 30, 2021 shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($) shares	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2023 USD ($) shares	Nov. 15, 2023 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase and retirement of treasury shares (in shares)						578,703
Common stock repurchased and retired \| $																$ 16,988	$ 2,040
Purchase and retirement of treasury stock \| $						$ 5,000										16,988	2,040	$ 0
Share-based compensation costs \| $																$ 9,539	$ 5,053	$ 3,946
Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of new non-employee directors \| director				5
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)																1,010,750
Restricted stock \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of new non-employee directors \| director					5			5		4		9
Awards granted in period (in shares)					90,190			132,450		127,744		143,145
Awards vested in period (in shares)			63,620	79,525
Restricted stock \| Non-Employee Director One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)					18,038			26,490		31,936		15,905
Restricted stock \| Non-Employee Director Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)					18,038			26,490		31,936		15,905
Restricted stock \| Non-Employee Director Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)					18,038			26,490		31,936		15,905
Restricted stock \| Non-Employee Director Five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)					18,038			26,490				15,905
Restricted stock \| Non-Employee Director Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)					18,038			26,490		31,936		15,905
Restricted stock \| Non-Employee Director Seven
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)												15,905
Restricted stock \| Non-Employee Director Six
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)												15,905
Restricted stock \| Non-Employee Director Nine
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)												15,905
Restricted stock \| Non-Employee Director Eight
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)												15,905
Restricted Stock and Phantom Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized fair value of share awards amortized remaining value \| $																$ 10,600					$ 10,600
Weighted-average period over																2 years
2022 Plan \| Minimum \| Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service period		1 year
2022 Plan \| Maximum \| Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service period		3 years
2010 Plan \| Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase and retirement of treasury shares (in shares)													458,960
Awards granted in period (in shares)											550,224			971,615				61,138
Share-based compensation costs \| $													$ 2,900
2010 Plan \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)													358,883
FY23 Awards \| Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)																8,036
FY23 Awards \| Restricted stock \| Employee \| Vesting Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage							20.00%
FY23 Awards \| Restricted stock \| Employee \| Vesting Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																147.30%
FY23 Awards \| Restricted Stock Units (RSUs) \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)							912,524
Award vesting period							3 years
Vesting rights percentage							60.00%
FY23 Awards \| Restricted Stock Units (RSUs) \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage							20.00%
FY23 Awards \| Restricted Stock Units (RSUs) \| Employee \| Vesting Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage							20.00%
FY23 Awards \| Restricted Stock Units (RSUs) \| Employee \| Vesting Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage							20.00%
FY23 Awards \| Performance Shares \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period							3 years
Share based compensation award vesting rights, percentage							20.00%
FY23 Awards \| Cumulative Performance \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period							3 years
FY23 Awards \| Cumulative Performance \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage							100.00%
FY23 Awards \| Minimum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage							0.00%
FY23 Awards \| Maximum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage							150.00%
FY22 Awards \| Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)									29,722						981,327		161,265
Award vesting period									3 years								3 years
FY22 Awards \| Restricted stock \| Employee \| Vesting Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																	150.00%
FY22 Awards \| Restricted stock \| Employee \| Vesting Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																147.30%
FY22 Awards \| Minimum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																0.00%
FY22 Awards \| Maximum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																150.00%
FY21 Awards \| Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted in period (in shares)										1,177,214								4,722
Award vesting period																3 years	3 years	3 years
FY21 Awards \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																		150.00%
FY21 Awards \| Restricted stock \| Employee \| Vesting Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																	150.00%
FY21 Awards \| Restricted stock \| Employee \| Vesting Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																135.40%
FY21 Awards \| Minimum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																0.00%
FY21 Awards \| Maximum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																150.00%
FY20 Awards \| Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period																	3 years	3 years	3 years
FY20 Awards \| Restricted stock \| Employee \| Vesting Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																		100.00%
FY20 Awards \| Restricted stock \| Employee \| Vesting Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																	100.00%
FY20 Awards \| Minimum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																	0.00%
FY20 Awards \| Maximum \| Restricted stock \| Employee \| Vesting Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage																	100.00%
FY19 Awards \| Restricted stock \| Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period													1 year					3 years	3 years	3 years
Common Class A
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, amount authorized \| $	$ 50,000
Stock repurchase program, period (in years)	3 years
Purchase and retirement of treasury shares (in shares)																					1,627,045
Common stock repurchased and retired \| $																					$ 14,000
Common Class A \| Common Stock Repurchase Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase and retirement of treasury shares (in shares)																1,389,102
Common stock repurchased and retired \| $																$ 12,000
Common Class A \| 2022 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of increase a authorized shares		400,000					1,900,000
Common Class A \| 2022 Plan \| Subsequent event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of increase a authorized shares																						3,300,000

Organization and Summary of Significant Accounting Policies - Leases (Details) - extensionOption	12 Months Ended
	Sep. 30, 2023	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
Initial term of finance lease (in years)	2 years
Maximum
Lessee, Lease, Description [Line Items]
Initial term of lease (in years)	10 years
Initial term of finance lease (in years)	5 years

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Operating activities:
Net income	$ 38,463	$ 50,160	$ 8,612
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	32,131	32,140	30,672
Amortization of debt discount and deferred financing costs	1,561	1,433	13,797
Non-cash lease expense	56,937	52,201	48,480
Deferred income taxes	(12,802)	4,945	3,283
Impairment of other assets	4,343	0	0
Other adjustments	(2,890)	2,511	(185)
Provision for inventory reserve	603	(2,253)	(8,003)
Stock compensation expense	9,539	5,053	3,946
Equity in net loss (income) from investment in unconsolidated affiliates	28,459	(1,779)	(3,803)
Net loss on extinguishment of debt	3,545	0	0
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable	(4,204)	(4,572)	(7,332)
Inventory	(4,810)	(15,341)	371
Prepaid expenses, other current assets and other assets	(1,814)	3,238	7,373
Accounts payable, accrued expenses and other liabilities	(61,522)	(65,141)	(54,209)
Customer layaway deposits	1,376	3,359	1,256
Income taxes	12,919	(2,785)	2,180
Dividends from unconsolidated affiliates	0	3,366	0
Net cash provided by operating activities	101,834	66,535	46,438
Investing activities:
Loans made	(821,725)	(740,057)	(601,638)
Loans repaid	458,854	410,523	351,092
Recovery of pawn loan principal through sale of forfeited collateral	336,349	274,423	208,551
Capital expenditures, net	(40,446)	(31,895)	(23,601)
Acquisitions, net of cash acquired	(14,874)	(1,850)	(19,015)
Issuance of note receivable	(15,500)	(1,000)	0
Investment in unconsolidated affiliate	(2,133)	(6,927)	0
Investment in other investments	(15,000)	(16,500)	0
Dividends from unconsolidated affiliates	3,589	0	0
Net cash used in investing activities	(110,886)	(113,283)	(84,611)
Financing activities:
Taxes paid related to net share settlement of equity awards	(1,148)	(792)	(839)
Proceeds from borrowings	230,000	0	0
Debt issuance cost	(7,458)	0	0
Cash paid on extinguishment of debt	(1,951)	0	0
Payments on assumed debt and other borrowings	(178,488)	0	(15,414)
Purchase and retirement of treasury stock	(16,988)	(2,040)	0
Payments of finance leases	(275)	0	0
Net cash provided by (used in) financing activities	23,692	(2,832)	(16,253)
Effect of exchange rate changes on cash and cash equivalents and restricted cash	(41)	325	5,497
Net increase (decrease) in cash and cash equivalents and restricted cash	14,599	(49,255)	(48,929)
Cash and cash equivalents and restricted cash at beginning of period	214,369	263,624	312,553
Cash and cash equivalents and restricted cash at end of period	$ 228,968	$ 214,369	$ 263,624

Debt - Convertible Senior Notes Due 2024 (Details)	Jul. 05, 2017 USD ($) day $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Debt Instrument [Line Items]
Long-Term Debt, Gross \| $		$ 367,762,000	$ 316,250,000
Debt discount and issuance costs \| $		7,650,000	$ 3,347,000
Senior Notes
Debt Instrument [Line Items]
Long-Term Debt, Gross \| $		367,762,000
2024 Convertible Notes \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate	2.875%
Principal \| $	$ 143,750,000
Long-Term Debt, Gross \| $		$ 34,389,000
Interest rate, effective percentage		3.35%
Conversion rate per $1,000 principal amount (in shares)	0.1
Conversion price, per share (in dollars per share) \| $ / shares	$ 10.00
Debt discount and issuance costs \| $		$ 100,000
2024 Convertible Notes \| Senior 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%
2024 Convertible Notes \| Senior Notes \| Debt Conversion, Condition One \| Debt Instrument, Redemption, Period 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%
Repurchase price, percent of principal amount	100.00%
2024 Convertible Notes \| Senior 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

Organization and Summary of Significant Accounting Policies - Software Development Costs (Details)	Sep. 30, 2023
Software
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Acquisitions

12 Months Ended

Sep. 30, 2023

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.

At the time of acquisition, 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 were entitled to additional payments of up to $4.6 million to be paid in two payments over the following two years, contingent on the growth of the loan portfolios of the acquired stores. We had the right, in our discretion, to pay up to 50% of any contingent payment in the form of shares of our Class A Non-Voting Common Stock. The value of the contingent consideration was included in the total consideration as the metrics were considered achievable as of the date of acquisition. Cash paid at closing was $11.6 million, and $3.8 million was paid during the fourth quarter of 2021.

During the first quarter of fiscal 2022, both parties completed the formal working capital reconciliation stipulated within the purchase agreement. As part of the working capital reconciliation, the Company and the seller agreed to reduce the purchase price, which was held in restricted cash as of September 30, 2021, by $1.3 million. As the working capital adjustment was recorded as of September 30, 2021, this reduction to the purchase price is a measurement period adjustment, and resulted in a $1.3 million reduction to goodwill during the period ended December 31, 2021. This reduced the total consideration for Bajio to $22.3 million. As the future payments decreased, we released $1.3 million of the previously held $2.0 million in restricted cash to our unrestricted cash. Of the remaining $0.6 million in restricted cash as of June 30, 2022, $0.3 million was paid during July 2022, and the remaining $0.3 million is expected to be paid on or around the fifth anniversary of the date of acquisition. During the second quarter of fiscal 2022, we obtained new information about the seller's calculation of pawn service charges receivable balance as of the date of acquisition, which resulted in a $0.7 million measurement period adjustment to reduce pawn service charges receivable and increase goodwill.

The remeasurement of the acquisition-related contingent obligation resulted in a reduction of the obligation to zero as of September 30, 2023, resulting in a $5.1 million reduction of the obligation with an offset recorded to “Other (income) expense” as an operating item in our consolidated statements of operations during year ended September 30, 2023. There is no remaining obligation in our Consolidated Balance Sheet as of September 30, 2023. As of September 30, 2022, the estimated fair value of the contingent obligation was $4.6 million and was included in “Accounts payable, accrued expenses and other current liabilities“ in our Consolidated Balance Sheets as of such date. Reductions of acquisition-related contingent obligation after the measurement period adjustment have no impact to goodwill.

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	691
Inventory	1,319
Property and equipment	2,025
Right-of-use assets	10,651
Goodwill	25,422
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	$	22,255

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 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 fiscal year 2021, the year of 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, 2020. 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.


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



Revenue	$	748,957
Net income	$	8,828
Basic earnings per common share	$	0.16
Diluted earnings per common share	$	0.16

We did not have any material, nonrecurring pro forma adjustments directly attributable to the business combination included in the reported pro forma gross profit and net income. These pro forma amounts have been calculated after applying the Company's accounting policies and adjusting the results to reflect the additional amortization that would have been incurred assuming the amortization of the trade name had been applied from October 1, 2020.

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

Acquisitions (Tables)

12 Months Ended

Sep. 30, 2023

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	691
Inventory	1,319
Property and equipment	2,025
Right-of-use assets	10,651
Goodwill	25,422
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	$	22,255

Schedule of Pro Forma Information


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



Revenue	$	748,957
Net income	$	8,828
Basic earnings per common share	$	0.16
Diluted earnings per common share	$	0.16

Supplemental Consolidated Financial Information - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Allowance for valuation of inventory
Valuation and Qualifying Accounts
Balance at Beginning of Period	$ 2,058	$ 4,311	$ 12,314
Charged to Expense	603	0	0
Deductions	0	2,253	8,003
Balance at End of Period	2,661	2,058	4,311
Allowance for uncollectible pawn service charges receivable
Valuation and Qualifying Accounts
Balance at Beginning of Period	10,716	8,023	6,679
Charged to Expense	1,280	2,693	1,344
Deductions	0	0	0
Balance at End of Period	11,996	10,716	8,023
Allowance for valuation of deferred tax assets
Valuation and Qualifying Accounts
Balance at Beginning of Period	17,966	19,135	18,524
Charged to Expense	311	660	611
Deductions	1,392	1,829	0
Balance at End of Period	$ 16,885	$ 17,966	$ 19,135

Organization and Summary of Significant Accounting Policies - Description of Business (Details)	Sep. 30, 2023 store country	Nov. 02, 2022	Sep. 15, 2022	Apr. 05, 2022	Mar. 10, 2022	Oct. 01, 2021
Description of Business [Line Items]
Number of stores	1,231
Number of countries \| country	14
Cash Converters International Limited
Description of Business [Line Items]
Number of stores	600
Ownership percentage	43.70%	43.70%	41.60%	40.70%	38.60%	37.70%
United States \| Pawn Stores
Description of Business [Line Items]
Number of stores	529
Mexico \| Pawn Stores
Description of Business [Line Items]
Number of stores	549
Guatemala, El Salvador, Honduras and Peru \| Pawn Stores
Description of Business [Line Items]
Number of stores	153

Debt

12 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Debt

NOTE 9: DEBT

The following table presents the Company’s debt instruments outstanding:


	September 30, 2023						September 30, 2022
(in thousands)	Gross Amount		Debt Issuance Costs		Carrying Amount		Gross Amount		Debt Issuance Costs		Carrying Amount

2029 Convertible Notes	$	230,000	$	(6,716)	$	223,284	$	—	$	—	$	—
2025 Convertible Notes	103,373		(810)		102,563		172,500		(2,172)		170,328
2024 Convertible Notes	34,389		(124)		34,265		143,750		(1,175)		142,575

Total	$	367,762	$	(7,650)	$	360,112	$	316,250	$	(3,347)	$	312,903
Less current portion	34,389		(124)		34,265		—		—		—
Total long-term debt	$	333,373	$	(7,526)	$	325,847	$	316,250	$	(3,347)	$	312,903

The following table presents the Company’s contractual maturities related to the debt instruments as of September 30, 2023


	Schedule of Contractual Maturities
(in thousands)	2029 Convertible Notes		2025 Convertible Notes		2024 Convertible Notes		Total

Fiscal 2024	$	—	$	—	$	34,389	$	34,389
Fiscal 2025	—		103,373		—		103,373
Fiscal 2026	—		—		—		—
Fiscal 2027	—		—		—		—
Fiscal 2028	—		—		—		—
Thereafter	230,000		—		—		230,000
Total long-term debt	$	230,000	$	103,373	$	34,389	$	367,762

The following table presents the Company’s interest expense related to the Convertible Notes:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021





2029 Convertible Notes:
Contractual interest expense	$	6,900	$	—	$	—
Amortization of deferred financing costs	742		—		—

Total interest expense	$	7,642	$	—	$	—
2025 Convertible Notes:
Contractual interest expense	$	2,779	$	4,097	$	4,097
Amortization of deferred financing costs	559		797		560
Amortization of debt discount	—		—		6,919
Gain on extinguishment	(5,389)		—		—
Total interest expense	$	(2,051)	$	4,894	$	11,576
2024 Convertible Notes:
Contractual interest expense	$	1,609	$	4,133	$	4,133
Amortization of deferred financing costs	260		635		446
Amortization of debt discount	—		—		5,903
Loss on extinguishment	8,935		—		—
Total interest expense	$	10,804	$	4,768	$	10,482

3.750% Convertible Senior Notes Due 2029

In December 2022, we issued $230.0 million aggregate principal amount of 3.750% Convertible Senior Notes Due 2029 (the “2029 Convertible Notes”), for which $230.0 million remains outstanding as of September 30, 2023. The 2029 Convertible Notes were issued pursuant to an indenture dated December 12, 2022 (the “2022 Indenture”) by and between the Company and Truist Bank, as trustee. The 2029 Convertible Notes were issued in a private offering under Rule 144A under the Securities Act of 1933. The 2029 Convertible Notes pay interest semi-annually in arrears at a rate of 3.750% per annum on June 15 and December 15 of each year, commencing June 15, 2023, and mature on December 15, 2029 (the “2029 Maturity Date”), unless converted, redeemed or repurchased in accordance with the terms prior to such date. At maturity, the holders of the 2029 Convertible Notes will be entitled to receive cash equal to the principal of the 2029 Convertible Notes plus accrued interest.

The effective interest rate for fiscal 2023 was approximately 4.28%. As of September 30, 2023, the remaining unamortized debt issuance costs will be amortized using the effective interest method through the 2029 Maturity Date assuming no early conversion.

The 2029 Convertible Notes are convertible based on an initial conversion rate of 89.0313 shares of Class A Common Stock per $1,000 principal amount (equivalent to an initial conversion price of $11.23 per share). The conversion rate will not be adjusted for any accrued and unpaid interest. The 2029 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.

Prior to June 15, 2029, the 2029 Convertible Notes will be convertible only under the following circumstances: (1) during any fiscal quarter commencing after the fiscal quarter ending on March 31, 2023 (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 2022 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 2029 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 2022 Indenture. On or after June 15, 2029 until the close of business on the business day immediately preceding the 2029 Maturity Date, holders of 2029 Convertible Notes may, at their option, convert their 2029 Convertible Notes at any time, regardless of the foregoing circumstances.

We may not redeem the Notes prior to December 21, 2026. At our option, we may redeem for cash all or any portion of the 2029 Convertible Notes on or after December 21, 2026, 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 2029 Convertible Notes to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date.

As of September 30, 2023, the 2029 Convertible Notes were not convertible as no conditions of conversion had been met. Accordingly, the net balance of the 2029 Convertible Notes was classified as a non-current liability in our Consolidated Balance Sheets as of September 30, 2023. The classification of the 2029 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 2029 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 2029 Maturity Date, we will classify our net liability under the 2029 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 2029 Convertible Notes prior to maturity, any unamortized debt issuance costs will be recognized as expense at the time of conversion. If the entire outstanding principal amount had been converted on September 30, 2023, we would have recorded an expense associated with the conversion, comprised of $6.7 million of unamortized debt issuance costs. As of September 30, 2023, none of the note holders had elected to convert their 2029 Convertible Notes.

The stock trading price condition and other triggers are measured on a quarter-by-quarter basis and were not met as of September 30, 2023. As of September 30, 2023, the if-converted value of the 2029 Convertible Notes did not exceed the principal amount.

Note Repurchases

In December 2022, we repurchased approximately $109.4 million aggregate principal amount of 2.875% Convertible Senior Notes Due 2024 for approximately $117.5 million plus accrued interest and approximately $69.1 million aggregate principal amount of 2.375% Convertible Senior Notes Due 2025 for approximately $62.9 million plus accrued interest and recognized a $3.5 million loss on extinguishment of debt recorded to “Interest expense” in our Consolidated Statement of Operations.

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”), for which $103.4 million remains outstanding as of September 30, 2023. The 2025 Convertible Notes were issued pursuant to an indenture dated May 14, 2018 (the “2018 Indenture”) by and between the Company and Wells Fargo Bank, National Association, as the original trustee. Effective October 1, 2019, Truist (formerly BB&T) assumed the duties and responsibilities as trustee under the 2018 Indenture. The 2025 Convertible Notes were issued in a private offering 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 mature on May 1, 2025 (the “2025 Maturity Date”), unless converted, redeemed or repurchased in accordance with the terms prior to such date.

The effective interest rate for fiscal 2023 was approximately 2.88% for the 2025 Convertible Notes. As of September 30, 2023, the remaining unamortized debt issuance costs will be amortized using the effective interest method through the 2025 Maturity Date assuming no early conversion.

The 2025 Convertible Notes are convertible based on an initial conversion rate of 62.8931 shares of 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.

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.

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.

As of September 30, 2023, 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, 2023. 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 debt issuance costs will be recognized as expense at the time of conversion. If the entire outstanding principal amount had been converted on September 30, 2023, we would have recorded an expense associated with the conversion, comprised of $0.8 million of unamortized debt issuance costs. As of September 30, 2023, none of the note holders had elected to convert their 2025 Convertible Notes.

The stock trading price condition and other triggers are measured on a quarter-by-quarter basis and were not met as of September 30, 2023. As of September 30, 2023, 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”), for which $34.4 million remains outstanding as of September 30, 2023. The 2024 Convertible Notes were issued pursuant to an indenture dated July 5, 2017 (the “2017 Indenture”) by and between the Company and Wells Fargo Bank, National Association, as the original trustee. Effective October 1, 2019, Truist (formerly BB&T) assumed the duties and responsibilities as trustee under the 2017 Indenture. The 2024 Convertible Notes were issued in a private offering 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 mature on July 1, 2024 (the “2024 Maturity Date”), unless converted, redeemed or repurchased in accordance with the terms prior to such date. At maturity, the holders of the 2024 Convertible Notes will be entitled to receive cash equal to the principal of the 2024 Convertible Notes plus accrued interest.

The effective interest rate for fiscal 2023 was approximately 3.35%. As of September 30, 2023, the remaining unamortized debt issuance costs will be amortized using the effective interest method through the 2024 Maturity Date assuming no early conversion.

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.

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.

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.

As of September 30, 2023, the 2024 Convertible Notes were not convertible as no conditions of conversion had been met. The 2024 Convertible Notes mature on July 1, 2024, accordingly, the balance was classified as a current liability in our Consolidated Balance Sheets as of September 30, 2023.

If the note holders elect to convert their 2024 Convertible Notes prior to maturity, any unamortized debt issuance costs will be recognized as expense at the time of conversion. If the entire outstanding principal amount had been converted on September 30, 2023, we would have recorded an expense associated with the conversion, comprised of $0.1 million of unamortized debt issuance costs. As of September 30, 2023, none of the note holders had elected to convert their 2024 Convertible Notes.

The stock trading price condition and other triggers are measured on a quarter-by-quarter basis and were not met as of September 30, 2023. As of September 30, 2023, the if-converted value of the 2024 Convertible Notes did not exceed the principal amount.

- 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.

+ References

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2023

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 common share:


	Fiscal Year Ended September 30,
(in thousands, except per share amounts)	2023		2022		2021

Basic earnings per common share:
Net Income - Basic	$	38,463	$	50,160	$	8,612
Weighted shares outstanding - Basic	55,586		56,498		55,744
Basic earnings per common share	$	0.69	$	0.89	$	0.15

Diluted earnings per common share:
Net Income - Basic	$	38,463	$	50,160	$	8,612
Add: Convertible Notes interest expense, net of tax*	4,327		7,489		—



Net Income - Diluted	$	42,790	$	57,649	$	8,612
Weighted shares outstanding - basic	55,586		56,498		55,744
Equity-based compensation awards - effect of dilution**	1,482		678		205
Convertible Notes - effect of dilution	23,797		25,224		—



Weighted Shares Outstanding - Diluted	80,865		82,400		55,949
Diluted earnings per common share	$	0.53	$	0.70	$	0.15

Potential common shares excluded from the calculation of diluted earnings per share above:

Convertible Notes***	5,596		—		—



Restricted stock****	801		1,975		1,233
Total	6,397		1,975		1,233

** Includes time-based share-based awards and performance based awards for which targets for fiscal year tranches have been achieved and vesting is subject only to achievement of service conditions.

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Income Taxes - Foreign and Domestic Income Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Domestic	$ 26,209	$ 49,937	$ 2,320
Foreign	25,424	17,776	13,742
Income before income taxes	$ 51,633	$ 67,713	$ 16,062

- 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.

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+ Details

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of 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, 2023		September 30, 2023		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,251	$	1,251	$	—	$	—	$	1,251
12.00% promissory note receivable from Founders	16,500		16,500		—		—		16,500

Investments in unconsolidated affiliate	10,987		35,998		35,998		—		—
Financial liabilities:
2024 Convertible Notes	$	34,265	$	35,765	$	—	$	35,765	$	—
2025 Convertible Notes	102,563		96,137		—		96,137		—
2029 Convertible Notes	223,284		224,112		—		224,112		—


	Carrying Value		Estimated Fair Value
	September 30, 2022		September 30, 2022		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,215	$	1,215	$	—	$	—	$	1,215
Investments in unconsolidated affiliate	37,733		40,279		40,279		—		—
Financial liabilities:
2024 Convertible Notes	$	142,575	$	157,727	$	—	$	157,727	$	—
2025 Convertible Notes	170,328		147,488		—		147,488		—

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Current assets:
Cash and cash equivalents	$ 220,595	$ 206,028
Restricted cash	8,373	8,341
Pawn loans	245,766	210,009
Pawn service charges receivable, net	38,885	33,476
Inventory, net	166,477	151,615
Prepaid expenses and other current assets	39,623	34,694
Total current assets	719,719	644,163
Investments in unconsolidated affiliates	10,987	37,733
Other investments	36,220	24,220
Property and equipment, net	68,096	56,725
Right-of-use assets, net	234,388	221,405
Goodwill	302,372	286,828
Intangible assets, net	58,216	56,819
Notes receivable, net	0	1,215
Deferred tax asset, net	25,702	12,145
Other assets, net	12,011	6,625
Total assets	1,467,711	1,347,878
Current liabilities:
Long-Term Debt, Current Maturities	34,265	0
Accounts payable, accrued expenses and other current liabilities	81,605	84,509
Customer layaway deposits	18,920	16,023
Operating lease liabilities, current	57,182	52,334
Total current liabilities	191,972	152,866
Long-term debt, net	325,847	312,903
Deferred tax liability, net	435	373
Operating lease liabilities	193,187	180,756
Other long-term liabilities	10,502	8,749
Total liabilities	721,943	655,647
Commitments and contingencies (Note 13)
Stockholders’ equity:
Additional paid-in capital	346,181	345,330
Retained earnings	431,140	402,006
Accumulated other comprehensive loss	(32,102)	(55,669)
Total equity	745,768	692,231
Total liabilities and equity	1,467,711	1,347,878
Common Stock Class A Non-Voting
Stockholders’ equity:
Common Stock	$ 519	$ 534
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Stock Class B Voting
Stockholders’ equity:
Common Stock	$ 30	$ 30
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	NOTE 16: SUBSEQUENT EVENTS In October 2023, we contributed an additional $15.0 million to Founders associated with our preferred equity interest, bringing our total equity investment in Founders to $45.0 million. Additionally, the interest rate on our $15.0 million demand promissory note from Founders was increased to 15.00% per annum. In October 2023, we received a cash dividend of $1.7 million from Cash Converters.

Goodwill and Intangible Assets - Intangible Assets By Major Class (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 29,328	$ 28,126
Finite-Lived Intangible Assets [Line Items]
Net book value	28,888
Intangible assets, net	58,216	56,819
Trade names
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	19,793	18,591
Pawn licenses
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	9,535	9,535
Computer Software, Intangible Asset
Finite-Lived Intangible Assets [Line Items]
Carrying amount	89,488	79,146
Accumulated amortization	(60,628)	(50,600)
Net book value	28,860	28,546
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Carrying amount	2,346	2,344
Accumulated amortization	(2,318)	(2,197)
Net book value	$ 28	$ 147

Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of 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, 2021	$	244,471	$	41,287	$	285,758
Acquisitions	1,032		—		1,032
Measurement period adjustments	—		(678)		(678)


Effect of foreign currency translation changes	—		716		716
Balances as of September 30, 2022	$	245,503	$	41,325	$	286,828
Acquisitions	10,439		—		10,439


Effect of foreign currency translation changes	—		5,105		5,105
Balances as of September 30, 2023	$	255,942	$	46,430	$	302,372

Schedule of Finite-lived Intangible Assets

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


	September 30,
(in thousands)	2023		2022

Non-amortizing intangible assets:
Trade names	$	19,793	$	18,591
Pawn licenses	9,535		9,535
	$	29,328	$	28,126

Amortizing intangible assets:
Internally developed software	$	89,488	$	79,146
Accumulated amortization	(60,628)		(50,600)

	$	28,860	$	28,546





Other	$	2,346	$	2,344
Accumulated amortization	(2,318)		(2,197)
	$	28	$	147
Intangible assets, net	$	58,216	$	56,819

Schedule of Indefinite-lived Intangible Assets

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


	September 30,
(in thousands)	2023		2022

Non-amortizing intangible assets:
Trade names	$	19,793	$	18,591
Pawn licenses	9,535		9,535
	$	29,328	$	28,126

Amortizing intangible assets:
Internally developed software	$	89,488	$	79,146
Accumulated amortization	(60,628)		(50,600)

	$	28,860	$	28,546





Other	$	2,346	$	2,344
Accumulated amortization	(2,318)		(2,197)
	$	28	$	147
Intangible assets, net	$	58,216	$	56,819

Schedule of Estimate of the Amount and Classification of Amortization Expense for Definite-lived Intangible Assets

As of September 30, 2023, our estimate of future amortization expense for definite-lived intangible assets is as follows (in thousands):


2024	$	8,297
2025	4,931
2026	2,976
2027	1,947
2028	1,378
Thereafter	9,359
	$	28,888

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Leases

12 Months Ended

Sep. 30, 2023

Leases [Abstract]

Leases

NOTE 12: LEASES

The table below presents balances of our lease assets and liabilities and their balance sheet locations for both operating and financing leases:


(in thousands)		September 30, 2023		September 30, 2022

Lease assets:
Operating lease right-of-use assets	Right-of-use assets, net	$	234,388	$	221,405
Financing lease assets	Other assets, net	2,178		181
Total lease assets		$	236,566	$	221,586

Lease liabilities:
Current:
Operating lease liabilities	Operating lease liabilities, current	$	57,182	$	52,334
Financing lease liabilities	Accounts payable, accrued expenses and other current liabilities	530		37
Total current lease liabilities		$	57,712	$	52,371

Non-current:
Operating Lease liabilities	Operating lease liabilities	$	193,187	$	180,756
Financing lease liabilities	Other long-term liabilities	1,715		148
Total non-current lease liabilities		$	194,902	$	180,904
Total lease liabilities		$	252,614	$	233,275

The table below provides major components of our lease costs:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Operating lease cost:
Operating lease cost *	$	74,086	$	67,414	$	61,980
Variable lease cost	16,315		15,229		13,000
Total operating lease cost	$	90,401	$	82,643	$	74,980

Financing lease cost:
Amortization of financing lease assets	$	327	$	3	$	—
Interest on financing lease liabilities	145		1		—
Total financing lease cost	$	472	$	4	$	—
Total lease cost	$	90,873	$	82,647	$	74,980

* Includes a reduction for sublease rental income of $3.7 million, $3.6 million and $3.4 million for fiscal years ending September 2023, 2022 and 2021, respectively.

Lease expense is recognized on a straight-line basis over the lease term with variable lease expense recognized in the period in which the costs are incurred. The components of lease expense are included in “Store expenses” and “General and administrative” expense, based on the underlying lease use. Cash paid for operating leases was $76.7 million and $72.3 million for the fiscal years ended September 30, 2023 and 2022, respectively. Cash paid for principal and interest on finance leases was $0.3 million and $0.1 million, respectively, for the fiscal year ended September 30, 2023. There was no cash paid for finance leases for the fiscal years ended September 30, 2022 and 2021.

The weighted- average term and discount rates for leases are as follows:


	Fiscal Year Ended September 30,
	2023		2022
Weighted-average remaining lease term (years):
Operating leases	4.97		5.12
Financing leases	3.67		4.10

Weighted-average discount rate:
Operating leases	8.51	%	8.32	%
Financing leases	11.14	%	11.14	%

As of September 30, 2023, maturities of lease liabilities under ASC 842 by fiscal year were as follows (in thousands):


	Operating Leases		Financing Leases
Fiscal 2024	$	75,510	$	780
Fiscal 2025	66,798		751
Fiscal 2026	55,735		751
Fiscal 2027	41,903		450
Fiscal 2028	27,005		—
Thereafter	40,592		—
Total lease liabilities	$	307,543	$	2,732
Less: portion representing Imputed interest	57,174		487
Total net lease liabilities	$	250,369	$	2,245
Less: current portion	57,182		530
Total long term net lease liabilities	$	193,187	$	1,715

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 $24.4 million as of September 30, 2023. As of September 30, 2023, we have subleases in place for a portion of our corporate operating office lease for estimated minimum future sublease payments of approximately $6.3 million.

We assessed the recoverability of the right-of-use asset for our corporate office, primarily due to the termination of a significant sublease. We determined the undiscounted cash flows of the relative corporate lease and sublease did not exceed the net book value of the right-of-use asset. We then determined the fair value of the corporate lease and sublease did not exceed the book value of the right-of-use asset, and an impairment charge of $4.3 million was recorded in fiscal year 2023 to “Impairment of other assets” in the Consolidated Statements of Operations.

The following table presents our corporate office lease measured at fair value as a result of the aforementioned impairment charges aggregated by the level in the fair value hierarchy within which measurements fall on a non-recurring basis at September 30, 2023, and the related impairment charge recorded (in thousands):


	Fair Value as of September 30, 2023								Fiscal Year Ended 2023
	Level 1		Level 2		Level 3		Total		Impairment Charges
Corporate office	$	—	$	—	$	6,233	$	6,233	$	4,343

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. During the fourth quarter of fiscal 2022, the Miami office lease and sublease were terminated with no fees, and the deposit to the subtenant was returned.

We recorded $66.5 million and $69.4 million in non-cash additions to our operating right-of-use assets and lease liabilities for the fiscal year ended September 30, 2023 and 2022, respectively. We recorded $2.5 million in non-cash additions to our finance right-of-use assets and lease liabilities for the year ended September 30, 2023.

Leases

NOTE 12: LEASES

The table below presents balances of our lease assets and liabilities and their balance sheet locations for both operating and financing leases:


(in thousands)		September 30, 2023		September 30, 2022

Lease assets:
Operating lease right-of-use assets	Right-of-use assets, net	$	234,388	$	221,405
Financing lease assets	Other assets, net	2,178		181
Total lease assets		$	236,566	$	221,586

Lease liabilities:
Current:
Operating lease liabilities	Operating lease liabilities, current	$	57,182	$	52,334
Financing lease liabilities	Accounts payable, accrued expenses and other current liabilities	530		37
Total current lease liabilities		$	57,712	$	52,371

Non-current:
Operating Lease liabilities	Operating lease liabilities	$	193,187	$	180,756
Financing lease liabilities	Other long-term liabilities	1,715		148
Total non-current lease liabilities		$	194,902	$	180,904
Total lease liabilities		$	252,614	$	233,275

The table below provides major components of our lease costs:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Operating lease cost:
Operating lease cost *	$	74,086	$	67,414	$	61,980
Variable lease cost	16,315		15,229		13,000
Total operating lease cost	$	90,401	$	82,643	$	74,980

Financing lease cost:
Amortization of financing lease assets	$	327	$	3	$	—
Interest on financing lease liabilities	145		1		—
Total financing lease cost	$	472	$	4	$	—
Total lease cost	$	90,873	$	82,647	$	74,980

* Includes a reduction for sublease rental income of $3.7 million, $3.6 million and $3.4 million for fiscal years ending September 2023, 2022 and 2021, respectively.

The weighted- average term and discount rates for leases are as follows:


	Fiscal Year Ended September 30,
	2023		2022
Weighted-average remaining lease term (years):
Operating leases	4.97		5.12
Financing leases	3.67		4.10

Weighted-average discount rate:
Operating leases	8.51	%	8.32	%
Financing leases	11.14	%	11.14	%

As of September 30, 2023, maturities of lease liabilities under ASC 842 by fiscal year were as follows (in thousands):


	Operating Leases		Financing Leases
Fiscal 2024	$	75,510	$	780
Fiscal 2025	66,798		751
Fiscal 2026	55,735		751
Fiscal 2027	41,903		450
Fiscal 2028	27,005		—
Thereafter	40,592		—
Total lease liabilities	$	307,543	$	2,732
Less: portion representing Imputed interest	57,174		487
Total net lease liabilities	$	250,369	$	2,245
Less: current portion	57,182		530
Total long term net lease liabilities	$	193,187	$	1,715


	Fair Value as of September 30, 2023								Fiscal Year Ended 2023
	Level 1		Level 2		Level 3		Total		Impairment Charges
Corporate office	$	—	$	—	$	6,233	$	6,233	$	4,343

Common Stock and Stock Compensation - Compensation Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Share-Based Payment Arrangement [Abstract]
Share-based compensation costs	$ 9,539	$ 5,053	$ 3,946
Income tax (benefit) expense on share-based compensation	$ (1,125)	$ (557)	$ 561

Organization and Summary of Significant Accounting Policies - Pawn and Sales Revenue Recognition (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pawn loans	$ 245,766	$ 210,009
Pawn Stores
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pawn loans	$ 95,500
Percentage of pawn loans, outstanding	39.00%
Pawn Stores Florida
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pawn loans	$ 25,700
Percentage of pawn loans, outstanding	10.00%

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Pay vs Performance Disclosure
Net income	$ 38,463	$ 50,160	$ 8,612

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Debt - Schedule of Debt Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Gross Amount	$ 333,373	$ 316,250	$ 316,250
Debt Issuance Costs	(7,526)	(3,347)
Carrying Amount	325,847	312,903
Long-Term Debt, Gross	367,762	316,250
Debt Issuance Costs	(7,650)	(3,347)
Net carrying amount	360,112	312,903	$ 311,471
Less current portion, Gross Amount	34,389	0
Less current portion, Debt Issuance Costs	(124)	0
Less current portion, carrying amount	34,265	0
Senior Notes
Debt Instrument [Line Items]
Long-Term Debt, Gross	367,762
Senior Notes \| 2029 Convertible Notes
Debt Instrument [Line Items]
Gross Amount	230,000	0
Debt Issuance Costs	(6,716)	0
Carrying Amount	223,284	0
Long-Term Debt, Gross	230,000
Senior Notes \| 2025 Convertible Notes
Debt Instrument [Line Items]
Gross Amount	103,373	172,500
Debt Issuance Costs	(810)	(2,172)
Carrying Amount	102,563	170,328
Long-Term Debt, Gross	103,373
Debt Issuance Costs	(800)
Senior Notes \| 2024 Convertible Notes
Debt Instrument [Line Items]
Gross Amount	34,389	143,750
Debt Issuance Costs	(124)	(1,175)
Carrying Amount	34,265	$ 142,575
Long-Term Debt, Gross	34,389
Debt Issuance Costs	$ (100)

Fair Value Measurements

12 Months Ended

Sep. 30, 2023

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, 2023		September 30, 2023		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,251	$	1,251	$	—	$	—	$	1,251
12.00% promissory note receivable from Founders	16,500		16,500		—		—		16,500

Investments in unconsolidated affiliate	10,987		35,998		35,998		—		—
Financial liabilities:
2024 Convertible Notes	$	34,265	$	35,765	$	—	$	35,765	$	—
2025 Convertible Notes	102,563		96,137		—		96,137		—
2029 Convertible Notes	223,284		224,112		—		224,112		—


	Carrying Value		Estimated Fair Value
	September 30, 2022		September 30, 2022		Fair Value Measurement Using
(in thousands)					Level 1		Level 2		Level 3

Financial assets:
2.89% promissory note receivable due April 2024	$	1,215	$	1,215	$	—	$	—	$	1,215
Investments in unconsolidated affiliate	37,733		40,279		40,279		—		—
Financial liabilities:
2024 Convertible Notes	$	142,575	$	157,727	$	—	$	157,727	$	—
2025 Convertible Notes	170,328		147,488		—		147,488		—

Based primarily on the short-term nature of cash and cash equivalents, pawn loans, pawn service charges receivable and other liabilities, 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 liabilities 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.

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 measured the fair value of the 2024, 2025 and 2029 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. Based primarily on the short-term nature of the note, we estimate that its carrying value approximates fair value as of September 30, 2023.

In December 2022, we loaned $15.0 million to Founders in exchange for a Demand Promissory Note secured by the common interest in Founders held by the other member. As of September 30, 2023, the interest rate on the note was 12.00% per annum, and all principal and accrued interest is due on demand. Based primarily on the short-term nature of the note, we estimate that its carrying value approximates fair value as of September 30, 2023. In October 2023, the interest rate on the demand promissory note from Founders was increased to 15.00% per annum. See “Note 16: Subsequent Events.”

The Company remeasures its acquisition-related contingent obligation associated with the acquisition of Bajio at the end of each reporting period. This remeasurement resulted in a $5.1 million reduction of the obligation with an offset recorded to “Other” as an operating item in our consolidated statements of operations during year ended September 30, 2023. There is no remaining obligation in our Consolidated Balance Sheet as of September 30, 2023. As of September 30, 2022, the estimated fair value of the contingent obligation was $4.6 million and was included in “Accounts payable, accrued expenses and other current liabilities“ in our Consolidated Balance Sheets. 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.

See “Note 12: Leases” for discussion on the non-recurring fair value adjustment related to our corporate office lease during fiscal year 2023.

- 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

Income Taxes

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 11: INCOME TAXES

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


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Domestic*	$	26,209	$	49,937	$	2,320
Foreign	25,424		17,776		13,742
	$	51,633	$	67,713	$	16,062

* 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)	2023		2022		2021

Current:
Federal	$	18,753	$	9,465	$	(479)
State and foreign	7,219		3,143		4,646
	25,972		12,608		4,167
Deferred:
Federal	(11,182)		983		3,202
State and foreign	(1,620)		3,962		81
	(12,802)		4,945		3,283
Total income tax expense	$	13,170	$	17,553	$	7,450

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)	2023			2022			2021

Income tax expense (benefit) at the federal statutory rate	$	10,843		$	14,223		$	3,374
State taxes, net of federal benefit	1,814			1,728			931
Mexico inflation adjustment	(1,787)			(2,089)			(1,217)
Non-deductible items	2,655			1,705			2,087

Foreign rate differential	2,381			1,306			1,111
Change in valuation allowance	311			660			(137)
Stock compensation	(62)			(161)			293
Uncertain tax positions	(174)			(2,025)			208

Deferred tax true-up	(165)			3,811			896
Dividends received deduction	(754)			(699)			—
Non-deductible loss on debt restructuring	1,710			—			—
U.S. GAAP/statutory book adjustments	(1,143)			—			—
Other	(2,459)			(906)			(96)
Total income tax expense	$	13,170		$	17,553		$	7,450
Effective tax rate	26		%	26		%	46		%

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


	September 30,
(in thousands)	2023		2022

Deferred tax assets:
Cash Converters	$	20,364	$	14,299
Tax over book inventory	8,186		7,942
Accrued liabilities	11,043		8,384
Pawn service charges receivable	2,764		2,507
Stock compensation	1,645		887
Foreign tax credit	1,696		1,696
State and foreign net operating loss carryforwards	14,547		16,220
Book over tax depreciation	7,298		5,574
Other	7,612		3,943
Total deferred tax assets before valuation allowance	75,155		61,452
Valuation allowance	(16,885)		(17,966)
Total deferred tax assets, net	58,270		43,486
Deferred tax liabilities:
Tax over book amortization	30,906		29,663

Prepaid expenses	2,097		2,051
Total deferred tax liabilities	33,003		31,714
Net deferred tax asset	$	25,267	$	11,772

As of September 30, 2023, we had state net operating loss carryforwards of approximately $25.9 million, which begin to expire in 2024 if not utilized. We also had foreign net operating loss carryforwards of $52.7 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 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 decreased by $1.1 million in fiscal 2023, primarily due to the expiration of the statute of limitations on certain state NOL’s for which a valuation allowance had been recorded as well as a reduction of fully reserved net operating loss carryforward and other deferred tax assets in Canada. 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 $99.8 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 $5.0 million as of September 30, 2023. 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)	2023		2022		2021

Beginning balance	$	3,568	$	4,763	$	3,085
Increase for tax positions taken during a prior period	396		547		2,135

Decrease for settlement for tax positions taken during a prior period	(259)		—		—
Decrease for tax positions as a result of the lapse of the statute of limitations	(412)		(1,742)		(457)
Ending balance	$	3,293	$	3,568	$	4,763

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 $0.8 million of foreign uncertain tax positions. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. During 2023, the Company recognized income tax expense of $0.2 million offset by the reversal of previously accrued interest and penalties of $0.4 million due to the lapse of the statute of limitations on the associated tax position and an income tax benefit of $0.8 million during 2022 and an income tax expense of $0.3 million during 2021, related to interest and penalties. The total amount of accrued interest and penalties was $0.7 million, $1.0 million and $1.8 million in 2023, 2022 and 2021, 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, 2016. 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
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-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Strategic Investments - Summarized Financial Information (Details) - USD ($) $ in Thousands	9 Months Ended			12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Summary of financial information for Cash Converters International Limited
Current assets				$ 719,719	$ 644,163
Total assets				1,467,711	1,347,878
Current liabilities				191,972	152,866
Total liabilities and equity				1,467,711	1,347,878
Gross profit				609,838	528,147	$ 449,485
Net income				$ 38,463	$ 50,160	$ 8,612
Cash Converters International Limited
Summary of financial information for Cash Converters International Limited
Current assets	$ 189,563	$ 158,987
Non-current assets	103,595	170,798
Total assets	293,158	329,785
Current liabilities	97,630	59,256
Non-current liabilities	58,777	53,045
Shareholders’ equity	136,751	217,484
Total liabilities and equity	293,158	329,785
Gross revenues	203,608	178,215	$ 150,165
Gross profit	125,709	116,106	105,851
Net income	$ (65,351)	$ 8,099	$ 12,081

Organization and Summary of Significant Accounting Policies - Merchandise Sales Revenue Recognition (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Customer layaway deposits	$ 18,920	$ 16,023	$ 12,600

Organization and Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2023

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 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 fulfill short-term cash needs to consumers, with a focus on delivering an industry-leading customer experience.

As of September 30, 2023, we operated a total of 1,231 locations, consisting of:

•529 United States pawn stores (operating primarily as EZPAWN or Value Pawn & Jewelry);

•549 Mexico pawn stores (operating primarily as Empeño Fácil and Cash Apoyo Efectivo); and

•153 pawn stores in Guatemala, El Salvador and Honduras (operating as GuatePrenda and MaxiEfectivo).

We have an equity interest (43.7% as of September 30, 2023) 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, in over 600 stores across 14 countries. Additionally, we own a preferred interest in Founders One, LLC (“Founders”) that has majority ownership in Simple Management Group, Inc. (“SMG”).

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.

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 collectability 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. As of September 30, 2023, consolidated pawn loans outstanding was $245.8 million, of which $95.5 million (39%) is attributable to stores in Texas and $25.7 million (10%) 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. Customer layaway deposits are recorded as liabilities when a customer provides a deposit for merchandise. Customer layaway deposits are generally refundable upon cancellation. Our customer layaway deposits balance as of September 30, 2023, 2022 and 2021 was $18.9 million, $16.0 million and $12.6 million, respectively, and are generally recognized as revenue within a one-year period. 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 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.

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, 2023 and 2022, inventory related to our Mexico pawn operations was $31.4 million and $29.8 million, respectively.

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 $0.3 million related to the acquisition of PLO del Bajio S. de. R.L. de C.V. as discussed in Note 3: Acquisitions and $8.1 million held in escrow pending the resolution of a pre-closing tax indemnity claim related to the sale of Grupo Finmart.

Investments

We account for our investment in Cash Converters 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, 2023, 2022 and 2021 include our percentage interest in the results of Cash Converters for the twelve-month periods ended June 30, 2023, 2022 and 2021, respectively.

During the first quarter of our fiscal year, 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, during the third quarter of our fiscal year, 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. Refer to Note 5: Strategic Investments for further details on our investment in Cash Converters.

We account for our investment in Rich Data Corporation (“RDC”) in accordance with ASC 321, Investments — Equity Securities, and we have elected to use the measurement alternative to measure this investment at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer, if any. As of September 30, 2023 and 2022, the carrying value of our investment in RDC was $6.2 million.

Refer to Note 5: Strategic Investments for details on our investment in Founders.

Leases

We determine if an arrangement contains a lease at inception. We have elected not to recognize on the balance sheet leases with terms of one year or less as a practical expedient. Operating lease assets are included in Right-of-use assets, net and financing lease assets are included in Other assets, net on the Consolidated Balance Sheets. We enter into operating lease agreements for real estate related to pawn locations and corporate offices. We have entered into financing lease agreements mainly for motor vehicles.

Operating and financing 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. 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.

We do not 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 operating lease portfolio consists of pawn locations and corporate offices with lease terms ranging from three to ten years, including options to renew. Our financing lease terms range from two to five years. 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. For cloud computing arrangements that meet the definition of a service contract, the Company capitalizes implementation costs incurred during the application development stage and until the software is ready for its intended use within Other assets, net in our Consolidated Balance Sheets and then amortizes the costs on a straight-line basis over the term of the contract. The hosting service fees are not considered an implementation cost and are treated as a prepaid expense and then the Company amortizes the costs on a straight-line basis over the term of the contract. Costs related to data conversion, training and other maintenance activities are expensed as incurred.

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

On October 1, 2021, we early adopted Accounting Standards Update 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”) on a modified retrospective basis. Under ASU 2020-06, we no longer separate the convertible senior notes into liability and equity components. We recognized a cumulative effect of initially applying the ASU as an adjustment to the October 1, 2021 opening balance of retained earnings. The conversion option that was previously accounted for in equity under the cash conversion model was recombined into the convertible debt outstanding, and as a result, additional paid in capital and the related unamortized debt discount on the convertible senior notes were reduced. The removal of the remaining debt discounts recorded for this previous separation has the effect of increasing our net debt balance. The prior period consolidated financial statements have not been retrospectively adjusted and continue to be reported under the accounting standards in effect for those periods.

Prior to our adoption of Accounting Standards Update 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”), on October 1, 2021, we accounted for our convertible debt securities at issuance, by separating the securities into debt and equity components pursuant to the prior accounting standards for convertible debt instruments. The carrying value of the liability components were calculated by measuring the fair value of similar liabilities that did not have an associated conversion feature. The excess of the principal amount over the fair value of the liability component were recorded as a discount with a corresponding increase in additional paid-in capital. The debt discounts were accreted to “Interest expense” over the respective terms of the convertible debt securities using the effective interest method.

The conversion premium of the convertible debt securities were accounted for under the treasury method in accordance with our previous accounting policy, which assumed 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. The cumulative translation adjustments associated with the net assets of foreign subsidiaries are the only amounts recorded in Accumulated Other Comprehensive Loss in the accompanying Consolidated Statements 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

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 within “Store expenses” in our Consolidated Statements of Operations. These costs were $4.9 million, $2.3 million and $1.6 million for fiscal 2023, 2022 and 2021, respectively. During fiscal years 2023 and 2022, we incurred $2.9 million and $0.3 million, respectively, related to digital advertising. The remaining for each year relates to general advertising costs.

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 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. We recognize forfeitures as they occur when calculating share-based compensation expense.

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 treat taxes due on future U.S. inclusions in taxable income related to Global Intangible Low-Taxed Income (“GILTI”) as a current-period expense when incurred.

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. Our policy is to release income tax effects from accumulated other comprehensive income on a segregated unit of account basis.

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. Upon our adoption of ASU 2020-06 on October 1, 2021, interest charges on the convertible debt are required to be added to net income and we calculate diluted earnings per share during the period using the if-converted method. Diluted net income (loss) and diluted weighted-average shares outstanding are adjusted to account for the impact of the assumed issuance of potential common shares that are dilutive, subject to dilution sequencing rules. Dilutive potential common shares include outstanding restricted stock awards as well as shares issuable on conversion of our outstanding convertible debt securities. 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 2023, 2022 and 2021 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.

Prior to our adoption of ASU 2020-06 on October 1, 2021, diluted earnings per share included the effect of dilutive potential associated with the conversion features embedded in our outstanding convertible debt using the treasury stock method.

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

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 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 adopted this standard as of October 1, 2021 under the modified retrospective basis. Under this transition method, prior period financial information and disclosures were not adjusted and continued 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 reduced non-cash interest expense for the year ending September 30, 2022 and 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.

Impact of the Adoption of ASU 2020-06

On October 1, 2021, we early adopted ASU 2020-06 on a modified retrospective basis. Under ASU 2020-06, we no longer separate the convertible senior notes into liability and equity components. We recognized a cumulative effect of initially applying the ASU as an adjustment to the October 1, 2021 opening balance of retained earnings. The conversion option that was previously accounted for in equity under the cash conversion model was recombined into the convertible debt outstanding, and as a result, additional paid in capital and the related unamortized debt discount on the convertible senior notes were reduced. The removal of the remaining debt discounts recorded for this previous separation has the effect of increasing our net debt balance. The prior period consolidated financial statements have not been retrospectively adjusted and continue to be reported under the accounting standards in effect for those periods.

The impact of adoption on our consolidated statements of operations for the fiscal year ended September 30, 2022 was primarily to decrease interest expense by $13.9 million. This had the effect of increasing both our basic and diluted earnings per share for the fiscal year ended September 30, 2022 by $0.19, and $0.01, respectively. Additionally, adoption of the standard requires interest charges on the convertible debt to be added to net income as well as the use of the “if-converted” method to calculate diluted earnings per common share.


(in thousands)	As Reported September 30, 2021		Adjustments		Under ASU 2020-06 October 1, 2021
Principal	$	316,250	$	—	$	316,250
Unamortized debt discount	(48,785)		48,785		—
Deferred financing costs, net	(3,279)		(1,500)		(4,779)
Net carrying amount	264,186		47,285		311,471

Deferred tax asset	9,746		6,607		16,353
Deferred tax liability	3,684		(4,040)		(356)

Additional paid-in capital	403,312		(62,804)		340,508
Retained earnings	326,781		26,166		352,947

Recently Issued Accounting Pronouncements

We reviewed all recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on our Consolidated Financial Statements.

Leases - Assets and Liabilities Recognized Upon Adoption (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Lease assets:
Operating lease right-of-use assets	$ 234,388	$ 221,405
Financing lease assets	2,178	181
Total lease assets	236,566	221,586
Current:
Operating lease liabilities	57,182	52,334
Financing lease liabilities	530	37
Total current lease liabilities	57,712	52,371
Non-current:
Operating Lease liabilities	193,187	180,756
Financing lease liabilities	1,715	148
Total non-current lease liabilities	194,902	180,904
Total lease liabilities	$ 252,614	$ 233,275
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent	Other Assets, Noncurrent
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accounts payable, accrued expenses and other current liabilities	Accounts payable, accrued expenses and other current liabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Noncurrent	Other Liabilities, Noncurrent

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Domestic and Foreign Income Components

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


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Domestic*	$	26,209	$	49,937	$	2,320
Foreign	25,424		17,776		13,742
	$	51,633	$	67,713	$	16,062

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

Schedule of Components of Income Tax Provision

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


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Current:
Federal	$	18,753	$	9,465	$	(479)
State and foreign	7,219		3,143		4,646
	25,972		12,608		4,167
Deferred:
Federal	(11,182)		983		3,202
State and foreign	(1,620)		3,962		81
	(12,802)		4,945		3,283
Total income tax expense	$	13,170	$	17,553	$	7,450

Schedule of 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)	2023			2022			2021

Income tax expense (benefit) at the federal statutory rate	$	10,843		$	14,223		$	3,374
State taxes, net of federal benefit	1,814			1,728			931
Mexico inflation adjustment	(1,787)			(2,089)			(1,217)
Non-deductible items	2,655			1,705			2,087

Foreign rate differential	2,381			1,306			1,111
Change in valuation allowance	311			660			(137)
Stock compensation	(62)			(161)			293
Uncertain tax positions	(174)			(2,025)			208

Deferred tax true-up	(165)			3,811			896
Dividends received deduction	(754)			(699)			—
Non-deductible loss on debt restructuring	1,710			—			—
U.S. GAAP/statutory book adjustments	(1,143)			—			—
Other	(2,459)			(906)			(96)
Total income tax expense	$	13,170		$	17,553		$	7,450
Effective tax rate	26		%	26		%	46		%

Schedule of 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)	2023		2022

Deferred tax assets:
Cash Converters	$	20,364	$	14,299
Tax over book inventory	8,186		7,942
Accrued liabilities	11,043		8,384
Pawn service charges receivable	2,764		2,507
Stock compensation	1,645		887
Foreign tax credit	1,696		1,696
State and foreign net operating loss carryforwards	14,547		16,220
Book over tax depreciation	7,298		5,574
Other	7,612		3,943
Total deferred tax assets before valuation allowance	75,155		61,452
Valuation allowance	(16,885)		(17,966)
Total deferred tax assets, net	58,270		43,486
Deferred tax liabilities:
Tax over book amortization	30,906		29,663

Prepaid expenses	2,097		2,051
Total deferred tax liabilities	33,003		31,714
Net deferred tax asset	$	25,267	$	11,772

Schedule of Unrecognized Tax Benefits

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


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Beginning balance	$	3,568	$	4,763	$	3,085
Increase for tax positions taken during a prior period	396		547		2,135

Decrease for settlement for tax positions taken during a prior period	(259)		—		—
Decrease for tax positions as a result of the lapse of the statute of limitations	(412)		(1,742)		(457)
Ending balance	$	3,293	$	3,568	$	4,763

Acquisitions - Schedule of Purchase Price Allocation (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Jun. 08, 2021
Business Acquisition [Line Items]
Goodwill	$ 302,372	$ 286,828	$ 285,758
Bajio
Business Acquisition [Line Items]
Cash and cash equivalents				$ 308
Pawn loans				4,619
Pawn service charges receivable				691
Inventory				1,319
Property and equipment				2,025
Right-of-use assets				10,651
Goodwill				25,422
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				$ 22,255

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Sep. 30, 2023	Nov. 08, 2023	Mar. 31, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2023
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
Document Financial Statement Error Correction [Flag]	false
Entity Public Float			$ 440
Documents Incorporated by Reference	None
Entity Central Index Key	0000876523
Document Fiscal Year Focus	2023
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)		51,746,892
Common Stock Class B Voting
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		2,970,171

Goodwill and Intangible Assets - Future Amortization Expense (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2024	$ 8,297
2025	4,931
2026	2,976
2027	1,947
2028	1,378
Thereafter	9,359
Definite-lived intangible assets Total	$ 28,888

Supplemental Consolidated Financial Information - Supplemental Consolidated Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Gross pawn service charges receivable	$ 50,881	$ 44,192
Allowance for uncollectible pawn service charges receivable	(11,996)	(10,716)
Pawn service charges receivable, net	38,885	33,476
Gross inventory	169,138	153,673
Inventory reserves	(2,661)	(2,058)
Inventory, net	166,477	151,615
Prepaid expenses and other	4,106	8,336
Accounts receivable, notes receivable and other	30,548	8,435
Income taxes prepaid and receivable	4,969	17,923
Prepaid expenses and other current assets	39,623	34,694
Accounts payable	23,022	24,056
Accrued payroll	11,472	8,365
Incentive accrual	18,544	17,403
Other payroll related expenses	5,262	9,592
Accrued sales and VAT taxes	5,565	7,279
Accrued income taxes payable	2,628	2,663
Other current liabilities	15,112	15,151
Account payable, accrued expenses and other current liabilities	81,605	84,509
Unrecognized tax benefits, non-current	2,226	2,241
Other non-current liabilities	8,276	6,508
Other long-term liabilities	$ 10,502	$ 8,749

Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Accounting Standards Update and Change in Accounting Principle

Additionally, adoption of the standard requires interest charges on the convertible debt to be added to net income as well as the use of the “if-converted” method to calculate diluted earnings per common share.


(in thousands)	As Reported September 30, 2021		Adjustments		Under ASU 2020-06 October 1, 2021
Principal	$	316,250	$	—	$	316,250
Unamortized debt discount	(48,785)		48,785		—
Deferred financing costs, net	(3,279)		(1,500)		(4,779)
Net carrying amount	264,186		47,285		311,471

Deferred tax asset	9,746		6,607		16,353
Deferred tax liability	3,684		(4,040)		(356)

Additional paid-in capital	403,312		(62,804)		340,508
Retained earnings	326,781		26,166		352,947

Income Taxes - Reconciliation of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Provision for income taxes attributable to continuing operations
Income tax expense (benefit) at the federal statutory rate	$ 10,843	$ 14,223	$ 3,374
State taxes, net of federal benefit	1,814	1,728	931
Mexico inflation adjustment	(1,787)	(2,089)	(1,217)
Non-deductible items	2,655	1,705	2,087
Foreign rate differential	2,381	1,306	1,111
Change in valuation allowance	311	660	(137)
Stock compensation	(62)	(161)	293
Uncertain tax positions	(174)	(2,025)	208
Deferred tax true-up	(165)	3,811	896
Dividends received deduction	(754)	(699)	0
Non-deductible loss on debt restructuring	1,710	0	0
U.S. GAAP/statutory book adjustments	(1,143)	0	0
Other	(2,459)	(906)	(96)
Total income tax expense	$ 13,170	$ 17,553	$ 7,450
Effective tax rate	26.00%	26.00%	46.00%

Leases (Tables)

12 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Lessee Assets and Liabilities

The table below presents balances of our lease assets and liabilities and their balance sheet locations for both operating and financing leases:


(in thousands)		September 30, 2023		September 30, 2022

Lease assets:
Operating lease right-of-use assets	Right-of-use assets, net	$	234,388	$	221,405
Financing lease assets	Other assets, net	2,178		181
Total lease assets		$	236,566	$	221,586

Lease liabilities:
Current:
Operating lease liabilities	Operating lease liabilities, current	$	57,182	$	52,334
Financing lease liabilities	Accounts payable, accrued expenses and other current liabilities	530		37
Total current lease liabilities		$	57,712	$	52,371

Non-current:
Operating Lease liabilities	Operating lease liabilities	$	193,187	$	180,756
Financing lease liabilities	Other long-term liabilities	1,715		148
Total non-current lease liabilities		$	194,902	$	180,904
Total lease liabilities		$	252,614	$	233,275

Schedule of Lease Cost

The table below provides major components of our lease costs:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Operating lease cost:
Operating lease cost *	$	74,086	$	67,414	$	61,980
Variable lease cost	16,315		15,229		13,000
Total operating lease cost	$	90,401	$	82,643	$	74,980

Financing lease cost:
Amortization of financing lease assets	$	327	$	3	$	—
Interest on financing lease liabilities	145		1		—
Total financing lease cost	$	472	$	4	$	—
Total lease cost	$	90,873	$	82,647	$	74,980

* Includes a reduction for sublease rental income of $3.7 million, $3.6 million and $3.4 million for fiscal years ending September 2023, 2022 and 2021, respectively.

The weighted- average term and discount rates for leases are as follows:


	Fiscal Year Ended September 30,
	2023		2022
Weighted-average remaining lease term (years):
Operating leases	4.97		5.12
Financing leases	3.67		4.10

Weighted-average discount rate:
Operating leases	8.51	%	8.32	%
Financing leases	11.14	%	11.14	%

Schedule of Operating Lease Maturity

As of September 30, 2023, maturities of lease liabilities under ASC 842 by fiscal year were as follows (in thousands):


	Operating Leases		Financing Leases
Fiscal 2024	$	75,510	$	780
Fiscal 2025	66,798		751
Fiscal 2026	55,735		751
Fiscal 2027	41,903		450
Fiscal 2028	27,005		—
Thereafter	40,592		—
Total lease liabilities	$	307,543	$	2,732
Less: portion representing Imputed interest	57,174		487
Total net lease liabilities	$	250,369	$	2,245
Less: current portion	57,182		530
Total long term net lease liabilities	$	193,187	$	1,715

Schedule of Non-Recurring Basis of Fair Value Measurement of Corporate Office Lease


	Fair Value as of September 30, 2023								Fiscal Year Ended 2023
	Level 1		Level 2		Level 3		Total		Impairment Charges
Corporate office	$	—	$	—	$	6,233	$	6,233	$	4,343

Leases - Operating And Financing Lease Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Operating Leases
Fiscal 2024	$ 75,510
Fiscal 2025	66,798
Fiscal 2026	55,735
Fiscal 2027	41,903
Fiscal 2028	27,005
Thereafter	40,592
Total lease liabilities	307,543
Less: portion representing Imputed interest	57,174
Total net lease liabilities	250,369
Less: current portion	57,182	$ 52,334
Total long term net lease liabilities	193,187	180,756
Financing Leases
Fiscal 2024	780
Fiscal 2025	751
Fiscal 2026	751
Fiscal 2027	450
Fiscal 2028	0
Thereafter	0
Total lease liabilities	2,732
Less: portion representing Imputed interest	487
Total net lease liabilities	2,245
Less: current portion	530	37
Total long term net lease liabilities	$ 1,715	$ 148

Common Stock and Stock Compensation

12 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Common Stock and Stock Compensation

NOTE 10: COMMON STOCK AND STOCK COMPENSATION

Common Stock Repurchase Program

On May 3, 2022, our Board of Directors (the “Board”) authorized the repurchase of up to $50 million of our Class A Common Stock over three years (the “Common Stock Repurchase Program”). Execution of the program will be responsive to fluctuating market conditions and valuations, liquidity needs and the expected return on investment compared to other opportunities.

The amount and timing of purchases will be dependent on a variety of factors, including stock price, trading volume, general market conditions, legal and regulatory requirements, general business conditions, the level of cash flows, and corporate considerations determined by management and the Board, such as liquidity and capital needs and the availability of attractive alternative investment opportunities. The Board has reserved the right to modify, suspend or terminate the program at any time. As of September 30, 2023, we had repurchased and retired 1,627,045 shares of our Class A Common Stock for $14.0 million under the Common Stock Repurchase Program, of which 1,389,102 shares were repurchased and retired for $12.0 million during fiscal year ended September 30, 2023. The repurchase amount is allocated between “Additional paid-in capital” and “Retained earnings” in our Consolidated Balance Sheets.

Other Common Stock Repurchases

During December 2022, we used approximately $5.0 million of the net proceeds from the 2029 Convertible Notes offering to repurchase for cash 578,703 shares of our Class A Common Stock from purchasers of the notes in privately negotiated transactions. Such transactions were authorized separately from, and not considered a part of, the publicly announced Common Stock Repurchase Program discussed above. The repurchase amount is allocated between “Additional paid-in capital” and “Retained earnings” in our consolidated balance sheets.

Stock Compensation

We utilize equity-based awards as a long-term incentive to attract and retain qualified employees, consultants and directors and motivate them to achieve long-term goals, thereby promoting the long-term financial interests of the Company and enhancing long-term stockholder return.

2022 LTI Plan

On March 1, 2022, we adopted the 2022 Long-Term Incentive Plan (the “2022 LTI Plan”), which gives us the ability to grant equity-based incentive compensation awards, in the form of restricted stock or restricted stock units, to its employees, members of the Board of Directors and consultants, independent contractors or advisors who are determined to have a direct and significant effect on the Company’s performance. The total number of shares of Class A Common Stock that may be issued pursuant to awards under the 2022 LTI Plan (“Authorized Shares”) is such number that is from time to time approved by the holder of the Company’s Class B Voting Common Stock (the “Voting Stockholder”). At the time the 2022 LTI Plan was adopted, 400,000 shares of our Class A Common Stock were added as Authorized Shares. That number was increased to 1,900,000 in October 2022 and to 3,300,000 in November 2023. At any time, the number of shares that are available for issuance under future awards (“Available Shares”) is equal to the number of Authorized Shares reduced by the number of shares previously issued and the number of shares that may be issued under outstanding awards. The number of Available Shares is increased for shares covered by awards that are forfeited, cancelled or otherwise terminated without the issuance of shares or shares that are withheld at the request of a participant to satisfy such participant’s tax withholding obligations.

The 2022 LTI Plan is administered by the People and Compensation Committee of the Board of Directors (the “Committee”). The Committee generally determines and recommends the type, recipient, amount and terms for all awards issued under the 2022 LTI Plan, but each award issuance requires the approval of the full Board of Directors.

Restricted stock awards are generally subject to continued service over a specified period (typically one-to-three years) and expensed straight-line over the service period. Restricted stock units are generally subject to the achievement of performance goals in addition to continued service, and they are expensed, on a tranche-by-tranche basis, ratably over the service period beginning with the start of the measurement of performance.

2010 LTI Plan

The 2022 LTI Plan replaced the 2010 Long-Term Incentive Plan (the “2010 LTI Plan”) for all long-term incentive awards issued from and after January 1, 2022. The 2010 LTI Plan remains effective, but only with respect to LTI awards issued and outstanding as of December 31, 2021, and any authorized but unissued shares remaining in the 2010 LTI Plan are available only to satisfy such awards.

Under the 2010 LTI Plan, we granted awards of restricted stock or restricted stock units to employees and non-employee directors. Awards granted to employees were typically subject to performance and service conditions. Awards granted to non-employee directors were time-based awards subject only to service conditions. Awards were 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

Immediately after our 2023 Annual Meeting of Stockholders in March 2023, we granted each of the five non-employee directors a restricted stock award covering 18,038 shares (90,190 shares in total). Those shares are scheduled to vest on the day immediately preceding the 2024 Annual Meeting of Stockholders (but in no event later than March 31, 2024), subject only to service conditions.

In March 2022, we granted each of the five non-employee directors a restricted stock award covering 26,490 shares (132,450 shares in total). Those shares vested on the day immediately preceding the 2023 Annual Meeting of Stockholders in March 2023.

In February 2021, we granted each of the four non-employee directors serving at that time a restricted stock award covering 31,936 shares (127,744 shares in total). Those shares vested on the day immediately preceding our 2022 Annual Meeting of Stockholders in March 2022.

In December 2020, we granted each of the nine non-employee directors serving at that time a restricted stock award covering 15,905 shares (143,145 shares in total). 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.

Employee Awards

FY23 Awards — In October 2022, we granted restricted stock unit awards covering a total of 912,524 shares to our executive officers and other key employees. These awards were issued as part of our annual LTI program for fiscal 2023. The awards have a three-year performance period consisting of fiscal 2023, fiscal 2024 and fiscal 2025. For each award, 60% of the total number of shares was allocated equally among the three fiscal years in the performance period (20% each), with each tranche having separate performance conditions. In addition, 20% of the total number of shares was allocated to a three-year cumulative performance condition applicable to the entire three-year performance period, and 20% was subject only to continued service. The number of shares available to vest from each performance-based tranche can range from 0 to 150% and is dependent on the achievement of the performance conditions for that tranche. All of the performance-based shares that become available to vest based on the achievement of the performance conditions, along with the time-based tranche, will vest on September 30, 2025, so long as the recipient continues active employment with the Company through that date. Performance targets for the fiscal 2023 tranche and the three-year cumulative tranche were determined and communicated at the time of grant. Grant dates for the fiscal 2024 and fiscal 2025 tranches will be determined when the applicable performance targets are established for those tranches. As of September 30, 2023, we considered the performance targets for the fiscal 2023 tranche to be probable of achievement at the 147.3% level and the cumulative performance target for the three-year cumulative tranche to be probable of achievement at the 100% level. During fiscal 2023, we granted restricted stock unit awards covering an additional 8,036 shares to key employees in connection with promotions or new hires. These additional awards carry the same terms as those granted in October 2022.

FY22 Awards — In October and November 2021, we granted restricted stock unit awards covering a total of 981,327 shares to our executive officers and other key employees. These awards were issued as part of our annual LTI program for fiscal 2022. The awards have a three-year performance period consisting of fiscal 2022, fiscal 2023 and fiscal 2024. 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, 2024, so long as the recipient continues active employment with the Company through that date. Performance targets for the fiscal 2022 tranche were determined and communicated at the time of grant. Grant dates for the other two tranches will be determined when the applicable performance targets are established for these tranches. As of September 30, 2022, we considered the performance targets for the fiscal 2022 tranche to be probable of achievement at the 150% level, and as of September 30, 2023, we considered the performance targets for the fiscal 2023 tranche to be probable of achievement at the 147.3% level. During fiscal 2022, we granted restricted stock unit awards covering an additional 161,265 shares to executive officers and other key employees in connection with promotions or new hires. These additional awards carry the same terms as those granted in October and November 2021.

In October 2021, we granted a restricted stock award covering 29,722 to an executive officer as a special performance and retention award. This awards vests ratably over three years (fiscal 2022, fiscal 2023 and fiscal 2024), subject only to continued service.

FY21 Awards — In February 2021, we granted restricted stock units covering a total of 1,177,214 shares to our executive officers and other key 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, so long as the recipient continues active employment with the Company through that date. Performance targets for the fiscal 2021 tranche were determined and communicated in February 2021, and performance targets for the fiscal 2022 tranche were determined and communicated in October 2021. The grant date for the fiscal 2023 tranche will be determined when the applicable 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 150% level, as of September 30, 2022, we considered the performance targets for the fiscal 2022 tranche to be probable of achievement at the 150% level, and as of September 30, 2023, we considered the performance targets for the fiscal 2023 tranche to be probable of achievement at the 135.4% level. During fiscal 2021, we granted restricted stock unit awards covering an additional 4,722 shares of restricted stock to employees in connection with promotions or new hires. These additional awards carry the same terms as those granted in February 2021.

FY20 Awards — In January 2020, the Committee approved restricted stock unit awards for executive officers and key employees, but did not finalize the performance targets at that time. In January 2021, the Committee approved the applicable performance targets and we granted restricted stock unit awards covering a total of 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, so long as the recipient continues active employment with the Company through that date. Performance targets for the fiscal 2021 tranche were communicated in January 2021, and performance targets for the fiscal 2022 tranche were determined and communicated in October 2021. As of September 30, 2021, we considered the performance targets for the fiscal 2021 tranche to be probable of achievement at the 100% level, and as of September 30, 2022, we considered the performance targets for the fiscal 2022 tranche to be probably of achievement at the 100% level. All of these awards vested in November 2022, after the Committee determined that the performance condition had been met.

FY19 Awards — In December 2018, we granted restricted stock unit awards covering a total of 971,615 shares to executive officers and other key 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. During fiscal 2021, we granted restricted stock unit awards covering an additional 61,138 shares of restricted stock to employees in connection with promotions or new hires. These additional awards carried the same terms as those granted in December 2018. All of these awards vested in November 2021, after the Committee determined that the performance condition had been met.

As of September 30, 2023, the unamortized fair value of share awards to be amortized over their remaining vesting periods was approximately $10.6 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)	2023		2022		2021

Share-based compensation costs	$	9,539	$	5,053	$	3,946
Income tax (benefit) expense on share-based compensation	(1,125)		(557)		561

The following table presents a summary of stock compensation activity:


	Shares	Weighted Average Grant Date Fair Value

Outstanding as of September 30, 2022	2,113,323	$	5.88
Granted	1,010,750	7.82
Released (a)	(490,145)	4.94
Cancelled	(78,029)	6.70
Outstanding as of September 30, 2023	2,555,899	$	6.80

(a) 118,011 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)	2023		2022		2021

Weighted average grant date fair value per share granted (a)	$	7.82	$	7.24	$	4.92
Total market value of shares released	$	4.7	$	3.7	$	3.4

(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.

Debt - Convertible Senior Notes Due 2029 (Details)				1 Months Ended	12 Months Ended
Debt - Convertible Senior Notes Due 2029 (Details)	Dec. 12, 2022 day $ / shares	May 14, 2018 USD ($) day $ / shares	Jul. 05, 2017 USD ($) day $ / shares	Dec. 31, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Debt Instrument [Line Items]
Net loss on extinguishment of debt \| $				$ 3,500,000	$ 3,545,000	$ 0	$ 0
Debt discount and issuance costs \| $					$ 7,650,000	3,347,000
Unamortized debt discount \| $							0
2029 Convertible Notes \| Common Class A
Debt Instrument [Line Items]
Conversion rate per $1,000 principal amount (in shares)				0.0890313
2029 Convertible Notes \| Senior Notes
Debt Instrument [Line Items]
Principal \| $				$ 230,000,000
Stated interest rate				3.75%
Interest rate, effective percentage					4.28%
Conversion price, per share (in dollars per share) \| $ / shares	$ 11.23
Unamortized debt discount \| $					$ 6,700,000
2029 Convertible Notes \| Senior Notes \| Debt Conversion, Condition One
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive)	20
Threshold consecutive trading days	30
Threshold percentage of stock price trigger	130.00%
2029 Convertible Notes \| Senior Notes \| Debt Conversion, Condition One \| Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive)	20
Threshold consecutive trading days	30
Threshold percentage of stock price trigger	130.00%
Repurchase price, percent of principal amount	100.00%
2029 Convertible Notes \| Senior Notes \| Debt Conversion, Condition Two
Debt Instrument [Line Items]
Threshold consecutive trading days	5
Threshold percentage of stock price trigger	98.00%
Business day threshold	5
2024 Convertible Notes \| Senior Notes
Debt Instrument [Line Items]
Principal \| $			$ 143,750,000
Stated interest rate			2.875%
Interest rate, effective percentage					3.35%
Conversion rate per $1,000 principal amount (in shares)			0.1
Conversion price, per share (in dollars per share) \| $ / shares			$ 10.00
Net loss on extinguishment of debt \| $					$ 8,935,000	0	0
Debt discount and issuance costs \| $					$ 100,000
2024 Convertible Notes \| Senior Notes \| Debt Conversion, Condition One
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive)			20
Threshold consecutive trading days			30
Threshold percentage of stock price trigger			130.00%
2024 Convertible Notes \| Senior Notes \| Debt Conversion, Condition One \| Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive)			20
Threshold consecutive trading days			30
Threshold percentage of stock price trigger			130.00%
Repurchase price, percent of principal amount			100.00%
2024 Convertible Notes \| Senior Notes \| Debt Conversion, Condition Two
Debt Instrument [Line Items]
Threshold consecutive trading days			5
Threshold percentage of stock price trigger			98.00%
Business day threshold			5
2024 Convertible Notes \| Notes Repurchases
Debt Instrument [Line Items]
Repurchased principal amount \| $				$ 109,400,000
Repurchased amount \| $				117,500,000
2025 Convertible Notes \| Senior Notes
Debt Instrument [Line Items]
Principal \| $		$ 172,500,000
Stated interest rate		2.375%
Interest rate, effective percentage					2.88%
Conversion rate per $1,000 principal amount (in shares)		0.0628931
Conversion price, per share (in dollars per share) \| $ / shares		$ 15.90
Net loss on extinguishment of debt \| $					$ (5,389,000)	$ 0	$ 0
Debt discount and issuance costs \| $					$ 800,000
2025 Convertible Notes \| Senior Notes \| Debt Instrument, Redemption, Period One
Debt Instrument [Line Items]
Threshold consecutive trading days		30
Threshold percentage of stock price trigger		130.00%
Repurchase price, percent of principal amount		100.00%
2025 Convertible Notes \| Senior Notes \| Debt Conversion, Condition One
Debt Instrument [Line Items]
Threshold trading days (whether or not consecutive)		20
Threshold consecutive trading days		30
Threshold percentage of stock price trigger		130.00%
2025 Convertible Notes \| Senior Notes \| Debt Conversion, Condition Two
Debt Instrument [Line Items]
Threshold consecutive trading days		5
Threshold percentage of stock price trigger		98.00%
Business day threshold		5
2025 Convertible Notes \| Notes Repurchases
Debt Instrument [Line Items]
Repurchased principal amount \| $				69,100,000
Repurchased amount \| $				$ 62,900,000

Debt - Principal Payment Schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Gross Amount	$ 367,762	$ 316,250
Senior Notes
Debt Instrument [Line Items]
Fiscal 2024	34,389
Fiscal 2025	103,373
Fiscal 2026	0
Fiscal 2027	0
Fiscal 2028	0
Thereafter	230,000
Gross Amount	367,762
Senior Notes \| 2029 Convertible Notes
Debt Instrument [Line Items]
Fiscal 2024	0
Fiscal 2025	0
Fiscal 2026	0
Fiscal 2027	0
Fiscal 2028	0
Thereafter	230,000
Gross Amount	230,000
Senior Notes \| 2025 Convertible Notes
Debt Instrument [Line Items]
Fiscal 2024	0
Fiscal 2025	103,373
Fiscal 2026	0
Fiscal 2027	0
Fiscal 2028	0
Thereafter	0
Gross Amount	103,373
Senior Notes \| 2024 Convertible Notes
Debt Instrument [Line Items]
Fiscal 2024	34,389
Fiscal 2025	0
Fiscal 2026	0
Fiscal 2027	0
Fiscal 2028	0
Thereafter	0
Gross Amount	$ 34,389

Segment Information

12 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Segment Information

NOTE 14: SEGMENT INFORMATION

Our operations are primarily managed on a geographical basis and consist of four 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.

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.

•Cash Converters — Represents our equity interest in the net loss (income) of Cash Converters. Our equity in Cash Converters’s net loss was $28.5 million in fiscal 2023, which includes $32.4 million of our share of their non-cash goodwill impairment charge. As a result of this one-time impairment charge, our share of the absolute value of Cash Converters’s reported loss meets the 10 percent threshold to be considered its own reporting segment. Our equity in their net income was $2.9 million and $4.3 million for fiscal 2022 and 2021, respectively. Refer to Note 5: Strategic Investments and Note 6: Fair Value Measurements for additional details on our investment in Cash Converters.

•Other Investments — Represents our investment in RDC and our investment in and notes receivable from Founders.

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


	Fiscal Year Ended September 30, 2023
(in thousands)	U.S. Pawn		Latin America Pawn		Other Investments		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	432,578	$	182,868	$	—	$	615,446	$	—	$	615,446
Jewelry scrapping sales	43,305		6,223		—		49,528		—		49,528
Pawn service charges	285,919		97,853		—		383,772		—		383,772
Other revenues	119		121		55		295		—		295
Total revenues	761,921		287,065		55		1,049,041		—		1,049,041
Merchandise cost of goods sold	267,874		126,905		—		394,779		—		394,779
Jewelry scrapping cost of goods sold	37,709		6,715		—		44,424		—		44,424

Gross profit	456,338		153,445		55		609,838		—		609,838
Segment and corporate expenses (income):
Store expenses	299,319		119,255		—		418,574		—		418,574
General and administrative	—		(3)		—		(3)		67,532		67,529
Impairment of other assets	—		—		—		—		4,343		4,343
Depreciation and amortization	10,382		9,191		—		19,573		12,558		32,131
Loss (gain) on sale or disposal of assets and other	115		(289)		—		(174)		382		208
Other income	—		(5,097)		—		(5,097)		—		(5,097)
Interest expense	—		—		—		—		16,456		16,456
Interest income	(2)		(1,139)		(1,500)		(2,641)		(4,829)		(7,470)
Equity in net loss of unconsolidated affiliates	—		—		28,459		28,459		—		28,459
Other (income) expense	—		(131)		31		(100)		3,172		3,072
Segment contribution	$	146,524	$	31,658	$	(26,935)	$	151,247
Income (loss) before income taxes							$	151,247	$	(99,614)	$	51,633


	Fiscal Year Ended September 30, 2022
(in thousands)	U.S. Pawn		Latin America Pawn		Other Investments		Total Segments		Corporate Items		Consolidated

Revenues:
Merchandise sales	$	391,958	$	140,928	$	—	$	532,886	$	—	$	532,886
Jewelry scrapping sales	25,739		6,294		—		32,033		—		32,033
Pawn service charges	240,982		79,883		—		320,865		—		320,865
Other revenues	83		247		111		441		—		441
Total revenues	658,762		227,352		111		886,225		—		886,225
Merchandise cost of goods sold	230,241		99,141		—		329,382		—		329,382
Jewelry scrapping cost of goods sold	22,755		5,941		—		28,696		—		28,696

Gross profit	405,766		122,270		111		528,147		—		528,147
Segment and corporate expenses (income):
Store expenses	266,114		91,303		—		357,417		—		357,417
General and administrative	—		—		—		—		64,342		64,342

Depreciation and amortization	10,552		7,913		—		18,465		13,675		32,140
Loss (gain) on sale or disposal of assets	51		(37)		—		14		(688)		(674)

Interest expense	—		—		—		—		9,972		9,972
Interest income	(2)		(815)		—		(817)		—		(817)
Equity in net income of unconsolidated affiliates	—		—		(1,779)		(1,779)		—		(1,779)

Other (income) expense	—		(148)		52		(96)		(71)		(167)
Segment contribution	$	129,051	$	24,054	$	1,838	$	154,943
Income (loss) before income taxes							$	154,943	$	(87,230)	$	67,713


	Fiscal Year Ended September 30, 2021
(in thousands)	U.S. Pawn		Latin America Pawn		Other Investments		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

Gross profit	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	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 loss 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) before income taxes							$	107,209	$	(91,147)	$	16,062

The following table presents separately identified segment assets:


(in thousands)	U.S. Pawn		Latin America Pawn		Cash Converters		Other Investments		Corporate		Total

Assets as of September 30, 2023
Pawn loans	$	190,624	$	55,142	$	—	$	—	$	—	$	245,766
Pawn service charges receivable, net	34,318		4,567		—		—		—		38,885
Inventory, net	128,901		37,576		—		—		—		166,477
Total assets	984,539		313,164		10,987		52,720		106,301		1,467,711

Assets as of September 30, 2022
Pawn loans	$	163,484	$	46,525	$	—	$	—	$	—	210,009
Pawn service charges receivable, net	29,441		4,035		—		—		—		33,476
Inventory, net	114,951		36,664		—		—		—		151,615
Total assets	872,959		258,702		37,733		3,601		174,883		1,347,878

The following tables provide geographic information:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021

Revenues:
United States	$	761,921	$	658,762	$	553,581
Mexico	223,765		173,122		128,773
Other Latin America	63,300		54,230		46,777
Canada and other	55		111		420
Total revenues	$	1,049,041	$	886,225	$	729,551


	September 30,
(in thousands)	2023		2022

Property and equipment, net:
United States	$	37,695	$	32,594
Mexico	24,033		$	19,805
Other Latin America	6,368		$	4,326

Property and equipment, net	$	68,096	$	56,725

- 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
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

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+ Details

Supplemental Consolidated Financial Information (Tables)

12 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of 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)	2023		2022

Gross pawn service charges receivable	$	50,881	$	44,192
Allowance for uncollectible pawn service charges receivable	(11,996)		(10,716)
Pawn service charges receivable, net	$	38,885	$	33,476

Gross inventory	$	169,138	$	153,673
Inventory reserves	(2,661)		(2,058)
Inventory, net	$	166,477	$	151,615

Prepaid expenses and other	$	4,106	$	8,336
Accounts receivable, notes receivable and other	30,548		8,435
Income taxes prepaid and receivable	4,969		17,923
Prepaid expenses and other current assets	$	39,623	$	34,694





Accounts payable	$	23,022	$	24,056
Accrued payroll	11,472		8,365
Incentive accrual	18,544		17,403
Other payroll related expenses	5,262		9,592
Accrued sales and VAT taxes	5,565		7,279
Accrued income taxes payable	2,628		2,663
Other current liabilities	15,112		15,151






Account payable, accrued expenses and other current liabilities	$	81,605	$	84,509

Unrecognized tax benefits, non-current	$	2,226	$	2,241
Other non-current liabilities	8,276		6,508
Other long-term liabilities	$	10,502	$	8,749

Schedule of Valuation and Qualifying Accounts

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



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

Allowance for valuation of inventory:
Year Ended September 30, 2023	$	2,058	$	603	$	—	$	2,661
Year Ended September 30, 2022	4,311		—		2,253		2,058
Year Ended September 30, 2021	12,314		—		8,003		4,311
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2023	$	10,716	$	1,280	$	—	$	11,996
Year Ended September 30, 2022	8,023		2,693		—		10,716
Year Ended September 30, 2021	6,679		1,344		—		8,023




Allowance for valuation of deferred tax assets:
Year Ended September 30, 2023	$	17,966	$	311	$	1,392	$	16,885
Year Ended September 30, 2022	19,135		660		1,829		17,966
Year Ended September 30, 2021	18,524		611		—		19,135

Schedule of Supplemental Disclosure of Consolidated Statements of Cash Flows Information

The following table provides supplemental disclosure of Consolidated Statements of Cash Flows information:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021
















































Supplemental disclosure of cash flow information
Cash and cash equivalents	$	220,595	$	206,028	$	253,667
Restricted cash	8,373		8,341		9,957
Total cash and cash equivalents and restricted cash	$	228,968	$	214,369	$	263,624

Cash paid during the period for interest	$	11,143	$	8,230	$	8,230
Cash paid during the period for income taxes, net	$	11,415	$	15,899	$	3,696

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	330,947	$	300,487	$	212,756
Transfer of consideration for other investment	—		1,500		—
Transfer of equity consideration for acquisition	99		—		1,545
Acquisition earn-out contingency	2,000		—		4,608
Accrued acquisition consideration	1,412		—		1,986

Organization and Summary of Significant Accounting Policies - Foreign Currency and Advertising (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Advertising expense	$ 4,900	$ 2,300	$ 1,600
Digital Advertising
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Advertising expense	$ 2,900	$ 300

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Fair Value Measurements - Additional Information (Details) - USD ($)	1 Months Ended		12 Months Ended
	Oct. 31, 2023	Apr. 30, 2019	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Sep. 30, 2021	Jun. 08, 2021	Mar. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Acquisition earn-out contingency			$ 2,000,000	$ 0		$ 4,608,000
Bajio
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Reduction in contingent consideration liability			5,100,000
Acquisition earn-out contingency			$ 0	$ 4,600,000			$ 4,600,000
2.89% promissory note receivable due April 2024
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of notes receivable		$ 1,100,000						$ 1,100,000
Interest on note receivable		2.89%	2.89%	2.89%
12.00% promissory note receivable from Founders
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of notes receivable					$ 15,000,000
Interest on note receivable			12.00%
12.00% promissory note receivable from Founders \| Subsequent event
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of notes receivable	$ 15,000,000
Interest on note receivable	15.00%

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
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)	51,869,569	53,454,885
Common stock, shares outstanding (in shares)	51,869,569	53,454,885
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

Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Changes in the carrying value of goodwill, by segment
Beginning Balance		$ 286,828	$ 286,828	$ 285,758
Acquisitions	$ 900	9,500	10,439	1,032
Measurement period adjustments				(678)
Effect of foreign currency translation changes			5,105	716
Ending Balance	302,372		302,372	286,828
U.S. Pawn
Changes in the carrying value of goodwill, by segment
Beginning Balance		245,503	245,503	244,471
Acquisitions			10,439	1,032
Measurement period adjustments				0
Effect of foreign currency translation changes			0	0
Ending Balance	255,942		255,942	245,503
Latin America Pawn
Changes in the carrying value of goodwill, by segment
Beginning Balance		$ 41,325	41,325	41,287
Acquisitions			0	0
Measurement period adjustments				(678)
Effect of foreign currency translation changes			5,105	716
Ending Balance	$ 46,430		$ 46,430	$ 41,325

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details