View Filing Data

$ 56,329

$ 36,317

62,406

3,312

162,444

156,637

67,594

64,683

Consumer loan fees and interest receivable, net

31,044

30,362

30,653

36,292

139,419

145,200

Deferred tax asset

20,858

13,825

Prepaid income taxes

28,655

16,105

Investments in unconsolidated affiliates

76,959

34,217

Total current assets

676,361

536,950

91,098

97,085

105,900

116,281

4,257

2,156

346,577

433,300

Intangible assets, net

64,624

63,805

40,442

70,294

Deferred tax asset

13,154

8,214

Other assets, net

61,058

24,105

Current maturities of long-term debt

^[1]

1,403,471

1,352,190

Current liabilities:

10,673

30,436

Current capital lease obligations

418

533

Other current liabilities

97,213

79,967

8,595

22,337

Customer layaway deposits

8,097

8,628

Total current liabilities

124,996

141,901

Long-term debt, less current maturities

356,430

215,939

Long-term capital lease obligations

391

Deferred gains and other long-term liabilities

11,359

24,040

Total liabilities

^[2]

492,785

382,271

Commitments and contingencies

Additional paid-in capital

35,498

55,393

Stockholders’ equity:

339,666

320,777

Retained earnings

547,177

599,880

Accumulated other comprehensive loss

(12,191)

(6,674)

EZCORP, Inc. stockholders’ equity

875,188

914,526

Total liabilities and stockholders’ equity

1,403,471

1,352,190

Common Stock Class A Non-voting [Member]

Stockholders’ equity:

Common Stock

506

513

Common Stock Class B Voting [Member]

Stockholders’ equity:

Common Stock

$ 30

[1]

Our consolidated assets as of September 30, 2014 and September 30, 2013 include the following assets of Grupo Finmart's securitization trust that can only be used to settle its liabilities: Restricted cash, $23.6 million as of September 30, 2014; Restricted cash, non-current, $0.1 million as of September 30, 2014 and $2.2 million as of September 30, 2013; Consumer loans, net, $41.6 million as of September 30, 2014 and $33.9 million as of September 30, 2013; Consumer loan fees and interest receivable, net, $5.5 million as of September 30, 2014 and $7.3 million as of September 30, 2013; Other assets, net, $2.8 million as of September 30, 2014 and $2.1 million as of September 30, 2013; and total assets, $73.6 million as of September 30, 2014 and $45.5 million as of September 30, 2013.

[2]

Our consolidated liabilities as of September 30, 2014 and September 30, 2013 include $54.0 million and $32.0 million, respectively, of long-term debt for which the creditors of Grupo Finmart's securitization trust do not have recourse to EZCORP, Inc.

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Common Stock Class A Non-voting [Member]
Stockholders’ equity:
Common stock, par value	$ 0.01	$ 0.01
Common Stock, shares authorized	100,000,000	55,550,000
Common Stock, shares issued	50,614,767	51,269,434
Common Stock, shares outstanding	50,614,767	51,269,434
Common Stock Class B Voting [Member]
Stockholders’ equity:
Common stock, par value	$ 0.01	$ 0.01
Common Stock, shares authorized	3,000,000	3,000,000
Common Stock, shares issued	2,970,171	2,970,171
Common Stock, shares outstanding	2,970,171	2,970,171
Grupo Finmart [Member]
Stockholders’ equity:
Restricted cash, current	$ 23.6
Restricted cash, non-current	0.1	$ 2.2
Consumer loans, net	41.6	33.9
Consumer loan fees and interest receivable, net	5.5	7.3
Other assets, net	2.8	2.1
Total assets	73.6	45.5
Security Facility [Member] \| Grupo Finmart [Member]
Stockholders’ equity:
Long-term debt	$ 54.0	$ 32.0

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Merchandise sales	$ 387,331	$ 368,766	$ 333,064
Jewelry scrapping sales	96,243	131,702	202,481
Pawn service charges	248,378	251,354	233,538
Consumer loan fees and interest	219,535	219,752	190,746
Consumer loan sales and other revenues	37,045	8,547	4,673
Total revenues	988,532	980,121	964,502
Merchandise cost of goods sold	247,393	218,617	190,637
Jewelry scrapping cost of goods sold	72,836	96,133	130,715
Consumer loan bad debt	53,206	40,667	35,639
Net revenues	615,097	624,704	607,511
Operating expenses:
Operations	420,350	389,386	328,793
Administrative	61,819	52,474	47,912
Depreciation	29,801	27,858	21,851
Amortization	5,475	3,485	1,956
(Gain) loss on sale or disposal of assets	(5,629)	1,359	(249)
Restructuring	6,664	0	0
Total operating expenses	518,480	474,562	400,263
Operating income	96,617	150,142	207,248
Interest expense (income), net	22,832	15,168	(1,549)
Equity in net income of unconsolidated affiliates	(5,948)	(11,878)	(17,400)
Impairment of investments	7,940	44,598	0
Other income	(907)	(205)	(888)
Income from continuing operations before income taxes	72,700	102,459	227,085
Income tax expense	20,806	29,582	71,165
Income from continuing operations, net of tax	51,894	72,877	155,920
Loss from discontinued operations, net of tax	(93,426)	(34,452)	(5,343)
Net (loss) income	(41,532)	38,425	150,577
Net income from continuing operations attributable to redeemable noncontrolling interest	4,208	4,424	6,722
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	0	(76)	147
Net (loss) income attributable to EZCORP, Inc.	$ (45,740)	$ 34,077	$ 143,708
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ 0.88	$ 1.28	$ 2.93
Discontinued operations (in dollars per share)	(1.72)	(0.64)	(0.11)
Basic earnings per share (in dollars per share)	(0.84)	0.64	2.82
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	0.88	1.27	2.92
Discontinued operations (in dollars per share)	(1.72)	(0.64)	(0.11)
Diluted earnings per share (in dollars per share)	$ (0.84)	$ 0.63	$ 2.81
Weighted average shares outstanding:
Basic (in shares)	54,148	53,657	50,877
Diluted (in shares)	54,292	53,737	51,133
Net income from continuing operations attributable to EZCORP, Inc.	$ 47,686	$ 68,453	$ 149,198
Loss from discontinued operations attributable to EZCORP, Inc.	$ (93,426)	$ (34,376)	$ (5,490)

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (41,532)	$ 38,425	$ 150,577
Other comprehensive (loss) income:
Foreign currency translation loss	(5,812)	(11,614)	(7)
Foreign currency translation reclassification adjustment realized upon impairment	375	221	0
Loss on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications	(453)	2,388	0
Amounts reclassified from accumulated other comprehensive income	49	(2,536)	0
Unrealized holding gain (loss) on available-for-sale securities arising during period	540	(1,721)	(735)
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income	(540)	992	0
Income tax (expense) benefit	(598)	3,633	2,330
Other comprehensive (loss) income, net of tax	(6,439)	(8,637)	1,588
Comprehensive (loss) income	(47,971)	29,788	152,165
Attributable to redeemable noncontrolling interest:
Net income	4,208	4,348	6,869
Foreign currency translation gain (loss)	(768)	(2,017)	955
Loss on effective portion of cash flow hedge	(154)	(59)	0
Comprehensive income attributable to redeemable noncontrolling interest	3,286	2,272	7,824
Comprehensive (loss) income attributable to EZCORP, Inc.	$ (51,257)	$ 27,516	$ 144,341

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Operating activities:
Net (loss) income	$ (41,532)	$ 38,425	$ 150,577
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	38,627	34,918	25,268
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount)	2,611	(248)	(15,091)
Consumer loan loss provision	42,501	30,740	17,833
Deferred income taxes	(11,973)	(14,854)	2,761
Impairment of goodwill	84,158	0	0
Reversal of contingent consideration	(4,792)	0	0
Impairment of intangibles	11,908	0	0
Restructuring	6,121	0	0
Amortization of deferred financing costs	5,137	3,208	2,478
Amortization of prepaid commissions	16,893	4,182	396
Other adjustments	(2,453)	3,713	0
(Gain) loss on sale or disposal of assets	(5,371)	7,043	(1)
Gain on sale of loan portfolio	(33,000)	0	0
Stock compensation	7,341	7,314	6,714
Income from investments in unconsolidated affiliates	(5,948)	(11,878)	(17,400)
Impairment of investments	7,940	44,598	0
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(2,967)	(7,143)	(5,359)
Inventory, net	(898)	(9,722)	(4,017)
Prepaid expenses, other current assets and other assets, net	(29,294)	(17,671)	(15,196)
Accounts payable and accrued expenses	12,109	16,766	4,347
Customer layaway deposits	(499)	1,416	218
Deferred gains and other long-term liabilities	11	(8,898)	(8,782)
Tax provision (benefit) from stock compensation	609	(293)	(1,602)
Prepaid income taxes	(13,124)	(5,775)	(7,787)
Dividends from unconsolidated affiliates	5,129	10,632	5,560
Net cash provided by operating activities	89,244	126,473	140,917
Investing activities:
Loans made	(959,540)	(923,103)	(802,896)
Loans repaid	628,710	597,528	520,193
Recovery of pawn loan principal through sale of forfeited collateral	246,053	237,717	240,381
Additions to property and equipment	(22,964)	(46,698)	(45,796)
Acquisitions, net of cash acquired	(13,226)	(14,810)	(128,647)
Investments in unconsolidated affiliates	0	(11,018)	0
Proceeds from sale of assets	86,129	0	0
Net cash used in investing activities	(34,838)	(160,384)	(216,765)
Financing activities:
Proceeds from exercise of stock options	0	45	649
Tax (benefit) provision from stock compensation	(609)	293	1,602
Taxes paid related to net share settlement of equity awards	(1,982)	(3,640)	(1,184)
Debt issuance costs	(14,017)	(1,283)	(3,225)
Payout of deferred and contingent consideration	(23,000)	(13,277)	0
Proceeds from issuance of convertible notes	230,000	0	0
Purchase of convertible notes hedges	(46,454)	0	0
Proceeds from issuance of warrants	25,106	0	0
Purchase of subsidiary shares from noncontrolling interest	(29,775)	(627)	0
Contributions from noncontrolling interest	0	5,839	0
Change in restricted cash	(63,207)	(110)	(5,482)
Proceeds from revolving line of credit	359,900	510,680	792,927
Payments on revolving line of credit	(500,800)	(470,000)	(679,986)
Proceeds from bank borrowings	103,178	(15,432)	2,461
Payments on bank borrowings and capital lease obligations	(60,299)	9,725	(8,496)
Repurchase of common stock	(11,903)	0	0
Net cash provided by (used in) financing activities	(33,862)	22,213	99,266
Effect of exchange rate changes on cash and cash equivalents	(532)	(462)	1,090
Net increase (decrease) in cash and cash equivalents	20,012	(12,160)	24,508
Cash and cash equivalents at beginning of period	36,317	48,477	23,969
Cash and cash equivalents at end of period	56,329	36,317	48,477
Cash paid during the period for:
Interest	16,361	12,553	2,480
Income taxes	30,194	47,108	83,010
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	241,696	261,837	248,090
Issuance of common stock to 401(k) plan	0	38,705	17,984
Deferred consideration	2,674	25,872	938
Contingent consideration	0	248	23,432
Change in accrued additions to property and equipment	(420)	492	0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	0	10,404	0
Purchase of shares from noncontrolling interest	0	(788)	0
Issuance of common stock to 401(k) plan	557	556	459
Equity adjustment due to noncontrolling interest purchase	6,609	0	0
Receivable from sale of portfolio	43,780	0	0
Deferred finance cost payable related to convertible notes	$ 1,092	$ 0	$ 0

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Beginning balance at Sep. 30, 2011	$ 664,248	$ 501	$ 242,398	$ 422,095	$ (746)
Beginning balance, shares at Sep. 30, 2011		50,199,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock related to 401(k) match	459		459
Issuance of Common Stock to 401(k) plan, shares		19,000
Stock compensation	6,714		6,714
Stock options exercised	$ 649	$ 2	647
Stock options exercised, shares	204,298	201,000
Issuance of common stock due to acquisitions	$ 17,998	$ 6	17,992
Issuance of Common Stock due to acquisitions, shares		635,000
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	0
Release of restricted stock	1	$ 1
Release of restricted stock, shares		172,000
Excess tax benefit from stock compensation	1,602	$ 2	1,600
Taxes paid related to net share settlement of equity awards	(1,184)		(1,184)
Unrealized gain (loss) on available-for-sale securities	(478)				(478)
Foreign currency translation adjustment	1,111				1,111
Net income (loss) attributable to EZCORP, Inc.	143,708			143,708
Ending balance at Sep. 30, 2012	834,828	$ 512	268,626	565,803	(113)
Ending balance, shares at Sep. 30, 2012		51,226,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock related to 401(k) match	557	$ 1	556
Issuance of Common Stock to 401(k) plan, shares		30,000
Stock compensation	7,314		7,314
Stock options exercised	$ 45		45
Stock options exercised, shares	18,000	18,000
Issuance of common stock due to acquisitions	$ 38,705	$ 20	38,685
Issuance of Common Stock due to acquisitions, shares		1,965,000
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	10,404	$ 6	10,398
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest, shares		592,000
Purchase of subsidiary shares from noncontrolling interest	(1,415)		(1,500)		85
Release of restricted stock	4	$ 4
Release of restricted stock, shares		409,000
Excess tax benefit from stock compensation	293		293
Taxes paid related to net share settlement of equity awards	(3,640)		(3,640)
Effective portion of cash flow hedge	(89)				(89)
Unrealized gain (loss) on available-for-sale securities	(1,119)				(1,119)
Reclassification adjustment for loss on available-for-sale securities included in net income	992				992
Foreign currency translation adjustment	(6,651)				(6,651)
Foreign currency translation reclassification adjustment realized upon impairment	221				221
Net income (loss) attributable to EZCORP, Inc.	34,077			34,077
Ending balance at Sep. 30, 2013	914,526	$ 543	320,777	599,880	(6,674)
Ending balance, shares at Sep. 30, 2013		54,240,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock related to 401(k) match	557		557
Issuance of Common Stock to 401(k) plan, shares		45,000
Stock compensation	$ 7,341		7,341
Stock options exercised, shares	100
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	$ 0
Purchase of subsidiary shares from noncontrolling interest	(6,609)		(6,594)		(15)
Release of restricted stock	3	$ 3
Release of restricted stock, shares		300,000
Tax deficiency of stock compensation	(609)		(609)
Taxes paid related to net share settlement of equity awards	(1,982)		(1,982)
Effective portion of cash flow hedge	(250)				(250)
Net proceeds from sale of warrants	25,106		25,106
Foreign currency translation adjustment	(5,627)				(5,627)
Foreign currency translation reclassification adjustment realized upon impairment	375				375
Purchase of treasury stock	(11,903)	$ (10)	(4,930)	(6,963)
Purchase of treasury stock, shares		(1,000,000)				1,000,000
Retirement of treasury stock	0
Retirement of treasury stock, shares						(1,000,000)
Net income (loss) attributable to EZCORP, Inc.	(45,740)			(45,740)
Ending balance at Sep. 30, 2014	$ 875,188	$ 536	$ 339,666	$ 547,177	$ (12,191)
Ending balance, shares at Sep. 30, 2014		53,585,000

Organization and Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Summary of Significant Accounting Policies

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

We are a leading provider of specialty consumer financial services. We provide collateralized, non-recourse loans, commonly known as pawn loans, and a variety of short-term consumer loans including single-payment and multiple-payment unsecured loans and single-payment and multiple-payment auto title loans, or fee-based credit services to customers seeking loans.

At September 30, 2014, we operated a total of 1,358 locations, consisting of:


•	497 U.S. pawn stores (operating primarily as EZPAWN or Value Pawn);


•	7 U.S. buy/sell stores (operating as Cash Converters);


•	242 Mexico pawn stores (operating as Empeño Fácil);


•	19 Mexico buy/sell stores (operating as TUYO);


•	501 U.S. financial services stores (operating primarily as EZMONEY);


•	24 financial services stores in Canada (operating as CASHMAX);


•	15 buy/sell and financial services stores in Canada (operating as Cash Converters); and


•	53 Grupo Finmart locations in Mexico.

In addition, we are the franchisor for five franchised Cash Converters stores in Canada pursuant to our acquisition of the Cash Converters master franchise in that country. We also own approximately 32% of Cash Converters International Limited, which is based in Australia and franchises and operates a worldwide network of over 750 locations that provide financial services and buy and sell second-hand goods.

Consolidation

The consolidated financial statements include the accounts of EZCORP, Inc. ("EZCORP") and its consolidated subsidiaries. All inter-company accounts and transactions have been eliminated in consolidation. As of September 30, 2014, we owned 76% of the outstanding equity interests in Prestaciones Finmart, S.A.P.I. de C.V., SOFOM, E.N.R. ("Grupo Finmart"), doing business under the brands "Crediamigo" and "Adex," and 59% of Renueva Comercial S.A.P.I. de C.V. ("TUYO"), and therefore, include their results in our consolidated financial statements. We account for our investment in Cash Converters International Limited ("Cash Converters International") using the equity method. Prior to the quarter ended March 31, 2014, we accounted for our investment in Albemarle & Bond Holdings, PLC ("Albemarle & Bond") using the equity method. As of March 31, 2014, we concluded that this investment was impaired and recognized an other-than-temporary impairment which brought our carrying value of this investment to zero. Certain reclassifications of prior period amounts have been made related to discontinued operations (described in Note 2) and acquired businesses (described in Note 3). Furthermore, certain reclassifications of prior period amounts have been made to conform to the current period presentation. These reclassifications did not have a material impact on our financial position, results of operations or cash flows.

Pawn Loan and Sales Revenue Recognition

We record pawn service charges using the interest method for all pawn loans we believe to be collectible. We base our estimate of collectible loans on several factors, including recent redemption rates, historical trends in redemption rates and the amount of loans due in the following two months. Unexpected variations in any of these factors could change our estimate of collectible loans, affecting our earnings and financial condition. If a pawn loan is not repaid, we value the forfeited collateral (inventory) at the lower of cost (pawn loan principal) or market value of the item.

We record sales revenue and the related cost when this inventory is sold, or when we receive the final payment on a layaway sale. Sales tax collected on the sale of inventory is excluded from the amount recognized as sales and instead recorded as a liability in “Accounts payable and other accrued expenses” in our consolidated balance sheets until remitted to the appropriate governmental authorities.

Consumer Loans

We provide a variety of short-term consumer loans including single-payment and multiple-payment unsecured loans and single-payment and multiple-payment auto title loans. In Texas, we provide fee-based credit services to customers seeking loans. In Mexico, Grupo Finmart enters into agreements with employers that permit it to market consumer loans to employees. Payments are withheld by the employers through payroll deductions and remitted to Grupo Finmart.

Revenue Recognition

Unsecured Consumer Loan Credit Service Fees — We earn credit service fees when we assist customers in obtaining unsecured loans from unaffiliated lenders. We initially defer recognition of a portion of the fees we expect to collect and recognize that deferred net amount over the life of the related loans. We reserve the percentage of credit service fees we expect not to collect. Fees related to defaulted loans increase credit service fee revenue upon collection. Unsecured loan credit service fee revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations.

Unsecured Consumer Loan Revenue — We accrue fees and interest in accordance with state and Canadian provincial laws on the percentage of unsecured loans (single-payment and multiple-payment) we have made that we believe to be collectible. Accrued fees related to defaulted loans reduce fee revenue upon loan default and increase fee revenue upon collection. Unsecured loan revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations.

Long-term Unsecured Consumer Loan Revenue — Grupo Finmart customers obtain installment loans with a series of payments due over as long as a four-year period. We recognize consumer loan interest related to loans we originate based on the percentage of consumer loans made that we believe to be collectible. We recognize interest revenue ratably over the life of the related loans. We reserve the percentage of interest we expect not to collect. Interest related to defaulted loans increase consumer loan fee revenue upon collection. Long-term unsecured consumer loan revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations. Incremental direct costs incurred (commissions) are capitalized and deferred ratably over the life of the loans. Amortization of these costs is included in “Operations” expense in our consolidated statements of operations.

Auto Title Loan Credit Service Fee Revenue — We earn auto title credit service fees when we assist customers in obtaining auto title loans from unaffiliated lenders. We recognize the fee revenue ratably over the life of the loan, and reserve the percentage of fees we expect not to collect. Auto title loan credit service fee revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations.

Auto Title Loan Revenue — We accrue fees in accordance with state laws on the percentage of auto title loans we have made that we believe to be collectible. We recognize the fee revenue ratably over the life of the loan. Auto title loan revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations.

Bad Debt and Allowance for Losses

Unsecured Consumer Loan Credit Service Bad Debt — We issue letters of credit to enhance the creditworthiness of our customers seeking unsecured loans from unaffiliated lenders. The letters of credit assure the lenders that if borrowers default on the loans, we will pay the lenders, upon demand, the principal and accrued interest owed to the lenders by the borrowers plus any insufficient funds fees. Although amounts paid under letters of credit may be collected later, we charge those amounts to consumer loan bad debt upon default. We record recoveries under the letters of credit as a reduction of bad debt at the time of collection. After attempting collection of bad debts internally, we occasionally sell them to an unaffiliated company as another method of recovery. We record the proceeds from such sales as a reduction of bad debt at the time of the sale. Unsecured consumer loan credit service bad debt is included in "Consumer loan bad debt" in our consolidated statements of operations.

Consumer loans made by EZCORP Online are considered delinquent if they are not repaid or renewed by the maturity date. We do not accrue additional revenues on delinquent loans. All outstanding principal balances and related fee receivables greater than 60 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue.

The majority of our credit service customers obtain short-term unsecured loans with a single maturity date. These short-term loans, with terms averaging about 20 days, are considered defaulted if they have not been repaid or renewed by the maturity date. Other credit service customers obtain multiple-payment loans with a series of payments due over as much as a seven-month period. If one payment of a multiple-payment loan is delinquent, that one payment is considered defaulted. If more than one payment is delinquent at any time, the entire loan is considered defaulted.

Allowance for Losses on Unsecured Consumer Loan Credit Services — We provide an allowance for losses we expect to incur under letters of credit for brokered unsecured loans that have not yet matured. The allowance is based on recent loan default experience adjusted for seasonal variations. It includes all amounts we expect to pay to the unaffiliated lenders upon loan default, including loan principal, accrued interest and insufficient funds fees, net of the amounts we expect to collect from borrowers (collectively, “Expected LOC Losses”). Changes in the allowance are charged to consumer loan bad debt in our consolidated statements of operations. We include the balance of Expected LOC Losses in “Accounts payable and other accrued expenses” in our consolidated balance sheets. Based on the expected loss and collection percentages, we also provide an allowance for the unsecured loan credit service fees we expect not to collect, and charge changes in this allowance to consumer loan fee revenue, which is included in "Consumer loan fees and interest" in our consolidated statements of operations.

Unsecured Consumer Loan Bad Debt — In general, we consider a single-payment loan defaulted if it has not been repaid or renewed by the maturity date. If one payment of a multiple-payment loan is delinquent, that one payment is considered defaulted. If more than one payment is delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, we charge the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. We record collections of principal as a reduction of consumer loan bad debt when collected. After attempting collection of bad debts internally, we occasionally sell them to an unaffiliated company as another method of recovery and record the proceeds from such sales as a reduction of bad debt at the time of sale. Unsecured consumer loan bad debt is included in "Consumer loan bad debt" in our consolidated statements of operations.

We do not accrue additional revenues on delinquent loans. All outstanding principal balances and related fee receivables greater than 60 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue.

Unsecured Consumer Loan Allowance for Losses — We provide an allowance for losses on unsecured loans that have not yet matured and related fees receivable, based on recent loan default experience adjusted for seasonal variations. We charge any changes in the principal valuation allowance to "Consumer loan bad debt" in our consolidated statements of operations. We record changes in the fee receivable valuation allowance to "Consumer loan fees and interest" in our consolidated statements of operations.

Long-Term Unsecured Consumer Loan Bad Debt — Consumer loans made by Grupo Finmart are considered in current status as long as the customer is employed and Grupo Finmart receives payments via payroll withholdings. Loans made to customers no longer employed are considered current if payments are made by the due date. If one payment of a loan is delinquent, that one payment is considered defaulted. If two or more payments are delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, Grupo Finmart charges the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. Recoveries of written-off principal are recorded as a reduction of consumer loan bad debt when collected. Long-term unsecured consumer loan bad debt is included in "Consumer loan bad debt" in our consolidated statements of operations.

Long-Term Unsecured Consumer Loan Allowance for Losses — Grupo Finmart provides an allowance for losses on consumer loans that have not yet matured and related fees receivable based on recent loan default experience. Changes in the principal valuation allowance are charged to "Consumer loan bad debt" and changes in the interest receivable valuation allowance are charged to "Consumer loan fees and interest" in our consolidated statements of operations.

Auto Title Loan Credit Services Bad Debt and Allowance for Losses — We issue letters of credit to enhance the creditworthiness of our customers seeking auto title loans from unaffiliated lenders. The letters of credit assure the lenders that if borrowers default on the loans, we will pay the lenders, upon demand, all amounts owed to the lenders by the borrowers plus any insufficient funds fees. Through a charge to auto title loan bad debt, we provide an allowance for losses we expect to incur under letters of credit for brokered auto title loans, and record actual charge-offs against this allowance. The allowance includes all amounts we expect to pay to the unaffiliated lenders upon loan default, including principal, accrued interest and insufficient funds fees, net of the amounts we expect to collect from borrowers or through the sale of repossessed vehicles. We include the allowance for expected losses in “Accounts payable and other accrued expenses” in our consolidated balance sheets.

Auto Title Loan Bad Debt and Allowance for Losses — Based on historical collection experience, the age of past-due loans and amounts we expect to receive through the sale of repossessed vehicles, we provide an allowance for losses on auto title loans and related fees receivable. We charge any increases in the principal valuation allowance to consumer loan bad debt and charge uncollectable loans against this allowance. We record changes in the fee receivable valuation allowance to "Consumer loan fees and interest" in our consolidated statements of operations.

Transfer of Financial Assets

In accordance with FASB ASC 860-10-40-5, transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity, or the ability to unilaterally cause the holder to return specific assets.

The sales price net of the carrying amount of the loan portfolio is recorded as revenue in “Consumer loan sales and other revenue” in our consolidated statements of operations. The accelerated commission and other related expenses are recorded in “Operations” expense in our consolidated statements of operations. The proceeds of the loan portfolio sales are reflected as investing activities in the Company's consolidated statements of cash flows, as they were not specifically originated for resale.

Inventory and Cost of Goods Sold

If a pawn loan is not redeemed, we record the forfeited collateral at cost (the principal amount of the pawn loan) in "Inventory, net" in our consolidated balance sheets. We do not record loan loss allowances or charge-offs on the principal portion of pawn loans, as they are fully collateralized. We record our inventory using the specific identification method of accounting.

In order to state inventory at the lower of cost or market value, we record an allowance for excess, obsolete or slow moving inventory based on the type and age of merchandise. We include in "Merchandise cost of goods sold" in our consolidated statements of operations the historical cost of inventory sold, inventory shrinkage and any change in the allowance for inventory shrinkage and valuation. We also include the cost of operating our central jewelry processing unit, as it relates directly to sales of precious metals to refiners.

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 that often exceed FDIC insured limits. We manage our credit risk associated with cash and cash equivalents and cash concentrations by investing in high quality instruments or funds, concentrating 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 amounts represent amounts that can only be used to settle liabilities of Grupo Finmart's securitization trust or for interest payments on Grupo Finmart's debt. Refer to Note 9 for further detail.

Software Development Costs

We capitalize certain costs incurred in connection with developing or obtaining software for internal use and amortize the costs by the straight-line method over the estimated useful lives of each system, typically five years.

Customer Layaways

Customer layaway deposits are recorded as deferred revenue until we collect the entire related sales price and deliver the related merchandise to the customer. Nonrefundable customer layaway fees are charged upfront and recognized when collected.

Goodwill and Other Intangible Assets

Goodwill and other intangible assets having indefinite lives are not subject to amortization. In accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 350-20-35 Goodwill — Subsequent Measurement, we test goodwill and intangible assets with an indefinite useful life for potential impairment annually as of September 30, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The impairment test consists of two steps: in step one, the carrying value of the reporting unit is compared with its fair value; in step two, which is applied when the carrying value is more than its fair value, the amount of goodwill impairment, if any, is derived by deducting the fair value of the reporting unit’s assets and liabilities from the fair value of its equity, and comparing that amount with the carrying amount of goodwill.

We perform our impairment analysis utilizing the income approach. This approach uses future cash flows and estimated terminal values for each of our reporting units (discounted using a market participant perspective) to determine the fair value of each reporting unit, which is then compared to the carrying value of the reporting unit to determine if there is an impairment. A reporting unit is the operating segment, or one level below that operating segment (the component level) if discrete financial information is prepared and regularly reviewed by segment management. However, components are aggregated as a single reporting unit if they have similar economic characteristics. We have determined that our reporting units are the same as our operating segments. The income approach includes assumptions about revenue growth rates, operating margins and terminal growth rates discounted by an estimated weighted-average cost of capital derived from other publicly traded companies that are similar but not identical from an operational and economic standpoint. We use discount rates that are commensurate with the risks and uncertainty inherent in the respective businesses and in our internally developed forecasts. Discount rates used in our reporting unit valuations ranged from 16% to 21%. Changes in the economic conditions or regulatory environment could negatively affect our key assumptions.

We completed our annual assessment of goodwill and indefinite lived intangible assets as of September 30, 2014 and determined that no material impairment existed at that date other than that described below. In conjunction with discontinued operations, we recognized impairment of goodwill and other intangible assets for the U.S. & Canada and Other International reporting units at September 30, 2014. See Notes 2 and 7 for additional information.

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 Tangible Long-Lived Assets

We assess the impairment of tangible long-lived assets whenever events or changes in circumstances indicate that the net recorded amount may not be recoverable. The following factors could trigger an impairment review: significant underperformance relative to historical or projected future cash flows, significant changes in the manner of use of the assets or the strategy for the overall business, significant negative industry trends or legislative changes prohibiting us from offering our loan products. An impairment loss is recognized if the future undiscounted cash flows associated with the asset and the estimated fair value of the asset are less than the asset's carrying value. In conjunction with discontinued operations, we recognized impairment of tangible long-lived assets for the U.S. & Canada and Other International reporting units at September 30, 2014. See Notes 2 and 6 for additional information.

Fair Value of Financial Instruments

We have elected not to measure at fair value any eligible items for which fair value measurement is optional. We determine the fair value of financial instruments by reference to various market data and other valuation techniques, as appropriate. Unless otherwise disclosed, the fair values of financial instruments approximate their recorded values, due primarily to their short-term nature. The recorded value of our outstanding debt is assumed to estimate its fair value, as it has no prepayment penalty and a floating interest rate based on market rates.

Derivative Instruments and Hedging Activities

We recognize all derivative instruments as either assets or liabilities in our consolidated balance sheets at their respective fair values. For derivatives designated in hedging relationships, changes in the fair value are either offset through earnings against the change in fair value of the hedged item attributable to the risk being hedged or recognized in accumulated other comprehensive income, to the extent the derivative is effective at offsetting the changes in cash flows being hedged until the hedged item affects earnings.

We enter into derivative contracts that we intend to designate as a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (cash flow hedge). For all hedging relationships, we formally document the hedging relationship and its risk‑management objective and strategy for undertaking the hedge, the hedging instrument, the hedged transaction, the nature of the risk being hedged, how the hedging instrument's effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively, and a description of the method used to measure ineffectiveness. We also formally assess, both at the inception of the hedging relationship and on an ongoing basis, whether the derivatives that are used in hedging relationships are highly effective in offsetting changes in cash flows of hedged transactions. For derivative instruments that are designated and qualify as part of a cash flow hedging relationship, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings.

We discontinue hedge accounting prospectively when it is determined that the derivative is no longer effective in offsetting cash flows attributable to the hedged risk, the derivative expires or is sold, terminated, or exercised, the cash flow hedge is redesignated because a forecasted transaction is not probable of occurring, or management determines to remove the designation of the cash flow hedge.

In all situations in which hedge accounting is discontinued and the derivative remains outstanding, we continue to carry the derivative at its fair value on the consolidated balance sheets and recognize any subsequent changes in its fair value in earnings. When it is probable that a forecasted transaction will not occur, we discontinue hedge accounting and recognize immediately in earnings gains and losses that were accumulated in other comprehensive income related to the hedging relationship.

Acquisitions

We adopted FASB ASC 805-10-65 Business Combinations — Revised on October 1, 2009, and have applied it prospectively to all business acquisitions completed since that date. In accordance with FASB ASC 805-10-65, we allocate the total acquisition price to the fair value of assets and liabilities acquired and immediately expense transaction costs that would have been included in the purchase price allocation under previous accounting standards.

Foreign Currency Translation

Our equity investment in Cash Converters International is translated from Australian dollars into U.S. dollars at the exchange rates as of the investee's balance sheet date of June 30. The related interest in the investee's net income is translated at the average exchange rate for each six-month period reported by the investee. The functional currency of Empeño Fácil, our wholly owned subsidiary, Grupo Finmart, our 76% owned subsidiary, and TUYO, our 59% owned subsidiary, is the Mexican peso. The functional currency of our wholly owned foreign subsidiary in Canada is the Canadian dollar. Our foreign subsidiaries' balance sheet accounts are translated from their respective functional currencies into U.S. dollars at the exchange rate at the end of each quarter, and their earnings are translated into U.S. dollars at the average exchange rate each quarter. We present resulting translation adjustments as a separate component of stockholders’ equity. Foreign currency transaction gains and losses have not been significant, and are reported as “Other (income) expense” in our consolidated statements of operations.

Securitization of Consumer Loans

Our majority-owned subsidiary, Grupo Finmart, periodically transfers certain consumer loans to a bankruptcy remote trust in securitization transactions. These securitizations are accounted for as secured borrowings, and no gains or losses are recognized at the time of the transaction. Secured borrowings are transactions involving transfers of financial assets that are accounted for as financings with the assets pledged as collateral. We consolidate the assets and liabilities of the trust and disclose in our consolidated balance sheets the consolidated assets and liabilities of the trust that can only be used to settle its liabilities.

Operations Expense

Included in operations expense are costs related to operating our stores, online businesses 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, regional and area management expenses, the costs of our bad debt collection center and allocations of certain corporate costs.

Administrative Expense

Included in 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 and costs related to the operation of our administrative offices such as rent, property taxes, insurance and information technology.

Advertising

We expense advertising costs as incurred.

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.

Management believes that it is more likely than not that forecasted income, including income that may be generated as a result of certain tax planning strategies, together with future reversals of existing taxable temporary differences, will be sufficient to fully recover the deferred tax assets. In the event that we determine all or part of the net deferred tax assets are not realizable in the future, we will make an adjustment to the valuation allowance that would be charged to earnings in the period such determination is made.

Stock Compensation

We account for stock compensation in accordance with the fair value recognition provisions of FASB ASC 718-10-25 Compensation — Stock Compensation. The fair value of restricted shares is measured at the closing market price of our stock on the date of grant, which is amortized over the vesting period for each grant. When we grant options, our policy is to estimate the grant-date fair value of the options using the Black-Scholes-Merton option-pricing model and amortize that fair value to compensation expense on a ratable basis over the options’ vesting periods for both cliff vesting and pro-rata vesting grants. We have granted no stock options since fiscal 2007.

Treasury Stock

We account for treasury stock under the cost method. When treasury stock is re-issued, proceeds in excess of cost are recorded as a component of additional paid-in capital in our consolidated balance sheets. Any deficiency is recorded as a component of additional paid-in capital to the extent that there are previously recorded gains to offset the losses. If there are no treasury stock gains in additional paid-in capital, the losses upon re-issuance of treasury stock are recorded as a component of retained earnings in our consolidated balance sheets.

Use of Estimates and Assumptions

The preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and related disclosure of contingent assets and liabilities. On an on-going basis, we evaluate our estimates and judgments, including those related to revenue recognition, inventory, loan loss allowances, long-lived and intangible assets, income taxes, contingencies and litigation. We base our estimates on historical experience, observable trends and various other assumptions that we believe are reasonable under the circumstances. We use this information to make judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ materially from the estimates under different assumptions or conditions.

Recently Adopted Accounting Pronouncements

In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740) — Presentation of an Unrecognized Tax Benefit when a Net Operating Loss Carryforward or Tax Credit Carryforward Exists. This update provides that an entity's unrecognized tax benefit, or a portion of its unrecognized tax benefit, should be presented in its financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with one exception. That exception states that, to the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position, or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. This update applies prospectively to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. Retrospective application is also permitted. This update is effective for annual periods, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-03 did not have a material effect on our financial position, results of operations or cash flows.

In March 2013, the FASB issued ASU 2013-05, Foreign Currency Matters (Topic 830) — Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force). This update applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity, or no longer holds a controlling financial interest in a subsidiary or group of assets that is a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. ASU 2013-05 is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-05 did not have a material effect on our financial position, results of operations or cash flows.

In February 2013, the FASB issued ASU 2013-04, Liabilities (Topic 405) — Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force). This update provides guidance for the recognition, measurement and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date (except for obligations addressed within existing guidance in U.S. GAAP). Examples of obligations within the scope of ASU 2013-04 include debt arrangements, other contractual obligations and settled litigation and judicial rulings. ASU 2013-04 is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-04 did not have a material effect on our financial position, results of operations or cash flows.

In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220) — Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. This update requires an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This update requires entities to apply the amendments for periods beginning after December 15, 2012 and interim periods within those annual periods and to provide the required disclosures for all reporting periods presented. The adoption of ASU 2013-02 did not have a material effect on our financial position, results of operations or cash flows.

Recently Issued Accounting Pronouncements

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40). This update provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. ASU 2014-15 requires management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). ASU 2014-15 is effective prospectively for fiscal years beginning after December 15, 2016, and interim periods within those years. We do not anticipate that the adoption of ASU 2014-15 will have a material effect on our financial position, results of operations or cash flows.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The amendments in ASU 2014-09 will be added to the Accounting Standards Codification as Topic 606, Revenue from Contracts with Customers, and will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, as well as some cost guidance in Subtopic 605-35, Revenue Recognition - Construction-Type and Production-Type Contracts. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, the guidance provides that an entity should apply the following steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the entity satisfies a performance obligation. Notably, the existing requirements for the recognition of a gain or loss on the transfer of non-financial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles — Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement in ASU 2014-09. For public entities, the amendments in ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period, and early application is prohibited. The new standard allows for two methods of adoption: (a) full retrospective adoption, meaning the standard is applied to all periods presented, or (b) modified retrospective adoption, meaning the cumulative effect of applying the new standard is recognized as an adjustment to the fiscal 2017 opening retained earnings balance. We have not completed the process of evaluating the impact that will result from adopting ASU 2014-09. Therefore we are unable to disclose the impact that adopting ASU 2014-09 will have on our financial position, results of operations, and cash flows when such statement is adopted.

In April 2014, the FASB issued ASU 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360) — Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This update provides guidance for the reporting of discontinued operations if (1) a component or group of components of an entity meets the criteria in FASB ASC Paragraph 205-20-45-1E to be classified as held for sale; (2) the component of an entity or group of components of an entity is disposed of by sale; or (3) the component of an entity or group of components of an entity is disposed of other than by sale (for example, by abandonment or in a distribution to owners in a spinoff). This update states that a discontinued operation can also include a business or nonprofit activity. Among other disclosures, ASU 2014-08 requires an entity to present, for each comparative period, the assets and liabilities of a disposal group that includes a discontinued operation separately in the asset and liability sections, respectively, of the statement of financial position. ASU 2014-08 is effective prospectively for (1) all disposals of components that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years; and (2) all businesses or nonprofit activities that, on acquisition, are classified as held for sale that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. We do not anticipate that the adoption of ASU 2014-08 will have a material effect on our financial position, results of operations or cash flows.

Discontinued Operations

12 Months Ended

Sep. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations and Restructuring

DISCONTINUED OPERATIONS AND RESTRUCTURING

Discontinued Operations

During the fourth quarter of fiscal 2014, as part of our new strategy to concentrate on an integrated, customer-centric financial services model that is focused on our core businesses of pawn and unsecured lending, we implemented a plan to exit our online lending businesses in the United States and the United Kingdom. As a result of this plan, our online lending operations in the United Kingdom (Cash Genie) and in the United States (EZOnline) have been included as discontinued operations.

During the third quarter of fiscal 2013, we implemented a plan to close 107 legacy stores in a variety of locations. These stores were generally older, smaller stores that did not fit our future growth profile.

Store closures as discontinued operations included:


▪	57 stores in Mexico, 52 of which were small, jewelry-only asset group formats. We continue to operate our full-service store-within-a-store ("SWS") locations under the Empeño Fácil brand, and expect to continue our storefront growth in Mexico.

▪

29 stores in Canada, where we were in the process of transitioning to an integrated buy/sell and financial services model under the Cash Converters brand. The affected asset group consisted of stores that were not optimal for that model because of location or size. We continue to operate full-service buy/sell and financial services center stores under the Cash Converters brand in Canada and the United States.


▪	20 financial services stores in Dallas, Texas and the State of Florida, where we exited both locations primarily due to onerous regulatory requirements.


▪	One jewelry-only concept store, which was our only jewelry-only store in the United States.

The following table summarizes the pre-tax charges (gains), which have been recorded under “Loss from discontinued operations, net of tax” in our fiscal 2014 and 2013 consolidated statements of operations:



	Fiscal Year Ended September 30,
	2014			2013
	(in thousands)
Goodwill impairment	$	84,158		$	—
Long-lived assets impairment	11,795			5,605
Other*	7,590			896
Asset write-down to liquidation value	2,882			7,081
Lease termination costs	1,504			8,608
Reversal of contingent consideration payable	(4,792		)	—
	$	103,137		$	22,190

*Other one-time charges in fiscal 2014 include estimated costs related to regulatory compliance, employee severance and accelerated amortization of prepaid expenses and other assets. Charges in fiscal 2013 include costs related to employee severance.

As of September 30, 2014 and 2013, accrued lease termination costs, severance costs, and others related to discontinued operations were $8.9 million and $7.1 million, respectively. These amounts are included in “Accounts payable and other accrued expenses” in our consolidated balance sheets. During the fiscal year ended September 30, 2014, $0.2 million in cash payments had been made with regard to the costs recorded during the fiscal year ended September 30, 2014. We estimate we will make the remaining payments during the first half of fiscal 2015, at which time this initiative will be substantially complete. The amount of any potential future charges for such actions will depend upon the nature, timing and extent of those actions. During the fiscal years ended September 30, 2014 and 2013, we made cash payments of $3.8 million and $1.6 million, respectively, with regard to the costs recorded during the fiscal year ended September 30, 2013. Additionally during fiscal 2014, we recorded a $3.3 million benefit as negotiated amounts were lower than the initial estimates.

Discontinued operations in the fiscal years ended September 30, 2014, 2013 and 2012 include $31.4 million, $45.3 million and $28.0 million of total revenues, respectively.

The table below summarizes the operating losses from discontinued operations by operating segment:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
U.S. & Canada:
Net revenues	$	6,717		$	8,739		$	6,545
Expenses	13,163			22,548			10,910
Operating loss from discontinued operations before taxes	(6,446		)	(13,809		)	(4,365		)
Total termination costs related to the reorganization	48,126			13,049			—
Loss from discontinued operations before taxes	(54,572		)	(26,858		)	(4,365		)
Income tax benefit (provision)	20,092			1,392			(77		)
Loss from discontinued operations, net of tax	$	(34,480	)	$	(25,466	)	$	(4,442	)

Latin America:
Net revenues	$	(1,504	)	$	5,215		$	3,645
Expenses	398			4,461			4,560
Operating (loss) income from discontinued operations before taxes	(1,902		)	754			(915		)
Total termination (benefits) costs related to the reorganization	(2,037		)	9,141			—
Income (loss) from discontinued operations before taxes	135			(8,387		)	(915		)
Income tax (provision) benefit	(41		)	2,516			307
Income (loss) from discontinued operations, net of tax	$	94		$	(5,871	)	$	(608	)

Other International:
Net revenues	$	7,036		$	12,767		$	6,528
Expenses	12,976			15,882			6,734
Operating loss from discontinued operations before taxes	(5,940		)	(3,115		)	(206		)
Total termination costs related to the reorganization	53,100			—			—
Loss from discontinued operations before taxes	(59,040		)	(3,115		)	(206		)
Income tax provision	—			—			(87		)
Loss from discontinued operations, net of tax	(59,040		)	(3,115		)	(293		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(59,040	)	$	(3,039	)	$	(440	)

Consolidated:
Net revenues	$	12,249		$	26,721		$	16,718
Expenses	26,537			42,891			22,204
Operating loss from discontinued operations before taxes	(14,288		)	(16,170		)	(5,486		)
Total termination costs related to the reorganization*	99,189			22,190			—
Loss from discontinued operations before taxes	(113,477		)	(38,360		)	(5,486		)
Income tax benefit	20,051			3,908			143
Loss from discontinued operations, net of tax	(93,426		)	(34,452		)	(5,343		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(93,426	)	$	(34,376	)	$	(5,490	)


*	Fiscal 2014 includes a $3.3 million benefit related to the fiscal 2013 reorganization due to differences between the initial estimated termination costs and the final amounts settled during the year.

All revenue, expense and income reported in these consolidated financial statements have been adjusted to reflect reclassification of all discontinued operations.

Restructuring

During the fourth quarter of fiscal 2014, we conducted a company-wide operational review to realign our organization to streamline operations and create synergies and efficiencies. The operational review resulted in the reduction of non-customer-facing overhead. Activity for restructuring costs during fiscal 2014 resulting from this initiative is summarized as follows:



	Balance at		Charged to		Cash			Balance at
	September 30, 2013		Expense		Payments			September 30, 2014
	(in thousands)
Restructuring charges	$	—	$	6,664	$	(543	)	$	6,121

The accruals for restructuring costs at September 30, 2014 represent the amounts to be paid related to severance for employees that have been terminated or identified for termination as a result of the initiatives described above. Restructuring charges are considered corporate costs and therefore are not allocated to a specific segment. These amounts are included in “Restructuring” expense in our consolidated statements of operations and are expected to be paid during fiscal 2015. We estimate we will make the remaining payments during the first half of fiscal 2015, at which time this initiative will be substantially complete. We continue to review the impact of these actions and will determine if, based on future operating results, additional actions to reduce operating expenses are necessary. The amount of any potential future charges for such actions will depend upon the nature, timing and extent of those actions.

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

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Acquisitions

12 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

ACQUISITIONS

During the fiscal year ended September 30, 2014, we had no acquisitions accounted for as a business combination.

The following tables provide information related to the acquisitions of domestic and foreign retail and financial services locations during the year ended September 30, 2013:



	Fiscal Year Ended September 30, 2013
	Go Cash	Other Acquisitions
Number of asset purchase acquisitions	1	1
Number of stock purchase acquisitions	—	3

U.S. stores acquired	—	12
Foreign stores acquired	—	26
Total stores acquired	—	38



	Fiscal Year Ended September 30, 2013
	Go Cash		Other Acquisitions
	(in thousands)
Consideration:
Cash	$	—	$	17,980
Equity instruments	27,776		10,929
Deferred consideration	23,000		2,872
Contingent consideration	4,792		2,501
Fair value of total consideration transferred	55,568		34,282
Cash acquired	—		(3,040		)
Total purchase price	$	55,568	$	31,242



	Fiscal Year Ended September 30, 2013
	Go Cash		Other Acquisitions
	(in thousands)
Current assets:
Pawn loans	$	—	$	5,714
Consumer loans, net	—		1,079
Service charges and fees receivable, net	23		399
Inventory, net	—		2,441
Prepaid expenses and other assets	120		508
Total current assets	143		10,141
Property and equipment, net	268		1,078
Goodwill	44,020		17,187
Non-current consumer loans, net	—		3,336
Intangible assets	11,215		2,685
Other assets	124		314
Total assets	$	55,770	$	34,741
Current liabilities:
Accounts payable and other accrued expenses	$	202	$	560
Customer layaway deposits	—		103
Total current liabilities	202		663
Total liabilities	202		663
Redeemable noncontrolling interest	—		2,836
Net assets acquired	$	55,568	$	31,242

Goodwill deductible for tax purposes	$	44,020	$	—
Indefinite-lived intangible assets acquired:
Domain name	$	215	$	—
Definite-lived intangible assets acquired (1):
Internally developed software	$	11,000	$	66
Non-compete agreements	—		30
Contractual relationship	—		2,589

(1) The weighted average useful life of definite-lived intangible assets acquired was five years.

Per FASB ASC 805-10-25, adjustments to provisional purchase price allocation amounts made during the measurement period shall be recorded as if the accounting for the business combination had been completed at the acquisition date. Thus, the acquirer shall revise comparative information for prior periods presented in financial statements. The amounts above and our consolidated balance sheet as of September 30, 2013 reflect all measurement period adjustments recorded during fiscal 2014. During the fiscal year ended September 30, 2013 adjustments included a $4.8 million increase to goodwill, a $2.1 million increase to intangible assets and a $0.1 million net increase to various other assets, offset by a $6.9 million increase to deferred gains and other long-term liability.

Go Cash

On November 20, 2012, we entered into a definitive agreement with Go Cash, LLC and certain of its affiliates ("Go Cash" or "EZCORP Online") to acquire substantially all the assets of Go Cash's online lending business. This acquisition of assets was completed on December 20, 2012 and accounted for as a business combination. No liabilities were assumed other than trade payables and accounts payable incurred prior to closing in the ordinary course of business, which were approximately $0.2 million.

The assets acquired include a proprietary software platform, including a loan management system and a lending decision science engine; an internal customer service and collections call center; a portion of the existing Go Cash multi-state loan portfolio; and related assets, including customer lists, customer data and customer transaction information. We hired substantially all of Go Cash's employees, including the management team, an internal underwriting and customer experience analytics team, and an experienced customer service and collections call center team.

The total purchase price is performance-based and is to be determined over a period of four years following the closing. The total consideration of $55.6 million includes the performance consideration element, which is based on the net income generated by the "Post-Closing Business Unit" (which includes our entire online consumer lending business). Within a specified period after the end of each of the first four years following the closing, we will make a contingent supplemental payment equal to the difference between (a) the adjusted net income for such year, multiplied by 6.0, and (b) all consideration payments previously paid. Each payment may be made, in our sole discretion, in cash or in the form of shares of EZCORP Class A Non-voting Common Stock (“Class A Common Stock”). Of the $50.8 million in non-performance consideration, $27.8 million was paid at closing, $6.0 million was paid on November 12, 2013, $5.0 million was paid on December 19, 2013, and the remaining $12.0 million will be paid in equal installments in November 2014 and November 2015. The initial payment was made in the form of 1,400,198 shares of EZCORP Class A Common Stock, and the November and December 2013 payments were made in cash.

Based on the final purchase price allocation, the contingent consideration was valued at $4.8 million. This amount was calculated using a Monte Carlo simulation, whereby future net income is simulated over the earn-out period. For each simulation path, the earn-out payments were calculated and then discounted to the valuation date. The fair value of the earn-out was then estimated to be the arithmetic average of all paths. The model utilized forecasted net income, and the valuation was performed in a risk-neutral framework. The significant inputs used for the valuation are not observable in the market, and thus this fair value measurement represents a Level 3 measurement within the fair value hierarchy. This contingent consideration element was valued and recorded during the first quarter ended December 31, 2013.

On September 30, 2014, the Company’s Board of Directors, on management’s recommendation, approved a plan to exit our online lending business in the United States and the United Kingdom, and as a result of this plan, our online payday loan operations in Go Cash have been included as discontinued operations as of September 30, 2014. As part of discontinuing the Go Cash business, we reversed the previously recorded $4.8 million liability for contingent consideration. We will continue to make installment payments on the outstanding consideration of $12.0 million as of September 30, 2014. Refer to Note 2 for further detail on discontinued operations.

TUYO

On November 1, 2012, we acquired a 51% interest in Renueva Comercial S.A.P.I. de C.V., a company headquartered in Mexico City and doing business under the name "TUYO", for approximately $1.1 million. On January 1, 2014, we acquired an additional 8% interest in TUYO for $1.1 million, increasing our ownership percentage to 59%. This transaction was treated as an equity transaction and not an adjustment to the purchase price of the initial controlling interest acquisition of TUYO. Refer to Note 11 for further detail. As of September 30, 2014, TUYO owned and operated 19 stores in Mexico City and the surrounding metropolitan area. In these stores, TUYO buys quality used merchandise from customers and then resells that merchandise to other customers. TUYO also sells refurbished or other merchandise acquired in bulk from wholesalers. As this acquisition was individually immaterial, we present its related information, other than information related to the redeemable noncontrolling interest, combined with other immaterial acquisitions.

Pursuant to the acquisition agreement, the sellers have a put option with respect to their remaining shares of TUYO. The sellers have the right to sell their TUYO shares to EZCORP during a specified exercise period, with specified limitations on the number of shares that may be sold within a consecutive 12-month period. Under the guidance in FASB ASC 480-10-S99, securities that are redeemable for cash or other assets are to be classified outside of permanent equity; therefore, we have included the redeemable noncontrolling interest related to TUYO in temporary equity.

The acquisition date fair value of the TUYO redeemable noncontrolling interest was estimated by applying an income and market approach. This fair value measurement was based on significant inputs that are not observable in the market and thus represents a Level 3 measurement. Key assumptions include discount rates of 10% and 18% representing discounts for lack of control and lack of marketability, respectively, that market participants would consider when estimating the fair value of the noncontrolling interest. The fair market value of TUYO was determined using a multiple of future earnings. See Note 21 for additional details relating to the fair value disclosures.

Other - 2013

On April 26, 2013, Grupo Finmart, our 76% owned subsidiary, purchased 100% of the outstanding shares of Fondo ACH, S.A. de C.V., a specialty consumer finance company. The total purchase price is performance-based and will be determined over a period of four years. A minimum of $3.5 million will be paid, of which $2.7 million was paid at closing with the remaining due on January 2, 2017. The performance consideration element will be based on interest income generated by the acquired portfolios and new loans made through Fondo ACH's contractual relationships. The contingent consideration element of the purchase price, which is the amount in excess of the guaranteed $3.5 million, has been preliminarily valued at $2.3 million as of the acquisition date and recorded during the quarter ended March 31, 2014. As this acquisition was individually immaterial, we present its related information combined with other immaterial acquisitions.

The fiscal year ended September 30, 2013, includes the December 2012 acquisition of 12 pawn locations in Arizona, which was a new state of operation for EZCORP. As this acquisition was individually immaterial, we present its related information combined with other immaterial acquisitions.

All acquisitions were made as part of our continuing strategy to enhance and diversify our earnings over the long-term. The factors contributing to the recognition of goodwill were based on several strategic and synergistic benefits we expected to realize from the acquisitions. These benefits include our initial entry into several markets and a greater presence in others, as well as the ability to further leverage our expense structure through increased scale. As of fiscal year ended September 30, 2014 we incurred no transaction related expenses. For the fiscal years ended September 30, 2013 we incurred transaction related expenses of $0.5 million which were expensed as incurred and recorded as operations expense. These amounts exclude costs related to transactions that did not close and future acquisitions. The results of all acquisitions have been consolidated with our results since their respective closing. Pro forma results of operations have not been presented because it is impracticable to do so, as historical audited financial statements in U.S. GAAP are not readily available.

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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Equity Method Investments and Joint Ventures [Abstract]

Earnings per Share

12 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Earnings per Share

EARNINGS PER SHARE

The two-class method is utilized for the computation of earnings per share. The two-class method requires a portion of net income to be allocated to participating securities, which are unvested awards of share-based payments with non-forfeitable rights to receive dividends or dividend equivalents, if declared. Income allocated to these participating securities is excluded from net earnings allocated to common shares. There were no participating securities outstanding during the years ended September 30, 2014, 2013 and 2012.

We compute basic earnings per share on the basis of the weighted average number of shares of common stock outstanding during the period. We compute diluted earnings per share on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options, restricted stock awards, and warrants.

Potential common shares are required to be excluded from the computation of diluted earnings per share if the assumed proceeds upon exercise or vest, as defined by FASB ASC 718-10-25, 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.

Components of basic and diluted (loss) earnings per share and excluded anti-dilutive potential common shares are as follows:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands, except per share amounts)
Net income from continuing operations attributable to EZCORP, Inc. (A)	$	47,686		$	68,453		$	149,198
Loss from discontinued operations, net of tax (B)	(93,426		)	(34,376		)	(5,490		)
Net (loss) income attributable to EZCORP (C)	$	(45,740	)	$	34,077		$	143,708

Weighted average outstanding shares of common stock (D)	54,148			53,657			50,877
Dilutive effect of stock options and restricted stock	144			80			256
Weighted average common stock and common stock equivalents (E)	54,292			53,737			51,133

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / D)	$	0.88		$	1.28		$	2.93
Discontinued operations (B / D)	(1.72		)	(0.64		)	(0.11		)
Basic (loss) earnings per share (C / D)	$	(0.84	)	$	0.64		$	2.82

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / E)	$	0.88		$	1.27		$	2.92
Discontinued operations (B / E)	(1.72		)	(0.64		)	(0.11		)
Diluted (loss) earnings per share (C / E)	$	(0.84	)	$	0.63		$	2.81

Potential common shares excluded from the calculation of diluted (loss) earnings per share:
Stock options and restricted stock	208			—			56
Warrants	14,317			—			—
Total potential common shares excluded	14,525			—			56

Strategic Investments

12 Months Ended

Sep. 30, 2014

Strategic Investments

STRATEGIC INVESTMENTS

Cash Converters International Limited

At September 30, 2014, we owned 136,848,000 shares, or approximately 32%, of Cash Converters International Limited (“Cash Converters International”), a company headquartered in Perth, Australia, publicly traded on the Australian Stock Exchange. Cash Converters International franchises and operates a worldwide network of over 750 specialty financial services and retail stores that provide pawn loans, short-term unsecured loans and other consumer finance products, and buy and sell second-hand goods, with significant store concentrations in Australia and the United Kingdom. Those shares include 12,430,000 shares that we acquired in November 2012 for approximately $11.0 million in cash as part of a share placement. Our total investment in Cash Converters International was acquired between November 2009 and November 2012 for approximately $68.8 million.

We account for our investment in Cash Converters International using the equity method. Since Cash Converters International’s fiscal year ends three months prior to ours, we report the income from this investment on a three-month lag. Cash Converters International files semi-annual financial reports with the Australian Securities & Investments Commission for its fiscal periods ending December 31 and June 30. Due to the three-month lag, income reported for our fiscal years ended September 30, 2014, 2013 and 2012 represents our percentage interest in the results of Cash Converters International’s operations from July 1, 2013 to June 30, 2014 and July 1, 2012 to June 30, 2013, and July 1, 2011 to June 30, 2012, respectively.

In fiscal 2014, 2013 and 2012 our equity in Cash Converters International’s net income was $7.1 million, $9.6 million and $9.9 million, respectively. Additionally, in fiscal 2014, 2013 and 2012 we recorded dividends from Cash Converters International of $5.1 million, $5.1 million and $4.4 million, respectfully. Cash Converters International’s accumulated undistributed after-tax earnings included in our consolidated retained earnings were $19.3 million at September 30, 2014.

In its functional currency of Australian dollars, Cash Converters International’s total assets increased 20% from June 30, 2013 to June 30, 2014 and its net income attributable to the owners of the parent decreased 26% for the fiscal year ended June 30, 2014. This decrease is primarily due to a decline in short-term personal lending as a result of regulatory changes in Australia. Cash Converters International sees these regulatory changes as an opportunity to capitalize on their strong compliance culture and critical mass in terms of stores and financing capability. The fiscal year ended June 30, 2014 reflects the continuing upward revenue trend that commenced in the prior year and Cash Converters International expects this trend to continue.

The following tables present summary financial information for Cash Converters International’s most recently reported results after translation to U.S. dollars (using the exchange rate as of June 30 of each year for balance sheet items and average exchange rates for the income statement items for the periods indicated):



	June 30,
	2014			2013
	(in thousands)
Current assets (1)	$	207,415		$	158,373
Non-current assets	178,764			153,279
Total assets	$	386,179		$	311,652

Current liabilities (1)	$	95,242		$	90,524
Non-current liabilities	60,441			451
Shareholders’ equity:
Equity attributable to owners of the parent	$	233,788		$	220,676
Non-controlling interest	(3,292		)	1
Total liabilities and shareholders’ equity	$	386,179		$	311,652

(1) Subsequent to the issuance of Cash Converters International’s annual report dated June 30, 2013 and our annual report dated September 30, 2013 an entry was recorded by Cash Converters International reducing the previously reported current assets and current liability balance at June 30, 2013 by $5.2 million. As Cash Converters International is an equity method investment this adjustment had no effect on the results reported in our annual financial statements.



	Fiscal Year Ended June 30,
	2014			2013		2012
	(in thousands)
Gross revenues	$	304,432		$	280,059	$	241,924
Gross profit	195,325			183,368		162,598
Profit attributable to:
Owners of the company	$	22,206		$	33,754	$	30,366
Non-controlling interest	(2,809		)	—		—
Profit for the year (net income)	$	19,397		$	33,754	$	30,366

At September 30, 2014, the recorded balance of our investment in Cash Converters International, accounted for on the equity method, was $91.1 million. Because Cash Converters International publicly reports its financial results only semi-annually as of June 30 and December 31, the latest Cash Converters International figures available are as of June 30, 2014, at which point our equity in net assets of Cash Converters International was $73.6 million. The difference between the recorded balance and our equity in Cash Converters International’s net assets represents the $19.2 million of equity method goodwill, plus the cumulative difference resulting from Cash Converters International’s earnings, dividend payments and translation gains and losses since the dates of investment.

Albemarle & Bond Holdings, PLC

Prior to its bankruptcy reorganization, Albemarle & Bond was primarily engaged in pawnbroking, retail jewelry sales, check cashing and lending in the United Kingdom. In fiscal year 2014 and 2013 we owned 16,644,640 ordinary shares of Albemarle & Bond, representing almost 30% of its total outstanding shares. We accounted for the investment using the equity method.

Albemarle & Bond’s fiscal year ended three months prior to ours; therefore, we reported the income from this investment on a three-month lag. When it was a publicly traded reporting company on the London Stock Exchange, Albemarle & Bond filed semi-annual financial reports for its fiscal periods ending December 31 and June 30. Due to the three-month lag, income reported for our fiscal years ended September 30, 2014, 2013 and 2012 represents our percentage interest in the results of Albemarle & Bond’s operations from July 1, 2013 to June 30, 2014, July 1, 2012 to June 30, 2013 and July 1, 2011 to June 30, 2012, respectively.

In fiscal 2014 our equity in Albemarle & Bond’s net loss was $1.2 million. In fiscal year 2013 and 2012, our equity in Albemarle & Bond’s net income was $2.3 million and $7.5 million, respectively. In fiscal 2014 we received no dividends from Albemarle & Bond. In fiscal year 2013 and 2012, we received dividends from Albemarle & Bond of $3.3 million and $3.3 million, respectively. Albemarle & Bond’s accumulated undistributed after-tax earnings included in our consolidated retained earnings were $25.4 million at September 30, 2014.

In March 2014, Albemarle & Bond entered into bankruptcy reorganization in the U.K., and on April 15, 2014 Albemarle & Bond announced that the majority of its business and assets had been sold. In fiscal year 2014 and 2013 we recognized other than temporary impairments of $7.9 million (5.4 million, net of taxes) and $42.5 million ($28.7 million, net of taxes) which brought our carrying value of this investment to zero and $9.4 million at September 30, 2014 and 2013 respectively.

The table below summarizes the carrying amount and fair value of each of these strategic investments at the dates indicated. These fair values for Cash Converters International at September 30, 2014 and 2013 are considered Level 1 estimates within the fair value hierarchy of FASB ASC 820-10-50, and were calculated as (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 at the dates indicated. We included no control premium for owning a large percentage of outstanding shares.

The fair value for Albemarle & Bond at September 30, 2014 is considered a Level 2 estimate within the fair value hierarchy of FASB ASC 820-10-50. We calculated the fair value based on Albemarle & Bond's announcement of limited, if any, value available to the ordinary shares of its stock, which was considered to be an unobservable input insignificant to the overall determination of the Albemarle & Bond fair value. The fair value for Albemarle & Bond at September 30, 2013 is considered a Level 2 estimate within the fair value hierarchy of FASB ASC 820-10-50. We calculated the fair value based on (a) the quoted average stock price of Albemarle & Bond over the two week period subsequent to the October 2013 announcement multiplied by (b) the number of shares we owned multiplied by (c) the applicable foreign currency exchange rate as of the dates indicated during the post September 30, 2013 measurement date. We believe this measurement date allowed the market to react and adjust to the information released by Albemarle & Bond the first week of October 2013, as previously mentioned, and therefore resulted in a reasonable fair value as of September 30, 2013.



	September 30,
	2014		2013
	(in thousands of U.S. dollars)
Albemarle & Bond:
Carrying amount	$	—	$	9,439
Fair value	—		9,439
Cash Converters International:
Carrying amount	$	91,098	$	87,646
Fair value	128,956		165,663

Property and Equipment

12 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Major classifications of property and equipment were as follows:



	September 30,
	2014							2013
	Carrying Amount		Accumulated Depreciation			Net Book Value		Carrying Amount		Accumulated Depreciation			Net Book Value
	(in thousands)
Land	$	4	$	—		$	4	$	4	$	—		$	4
Buildings and improvements	95,365		(45,893		)	49,472		119,489		(71,040		)	48,449
Furniture and equipment	101,206		(54,498		)	46,708		126,619		(76,227		)	50,392
Capital lease equipment	1,600		(756		)	844		1,600		(436		)	1,164
Software	36,194		(30,136		)	6,058		34,727		(27,261		)	7,466
Construction in progress	2,814		—			2,814		8,806		—			8,806
Total	$	237,183	$	(131,283	)	$	105,900	$	291,245	$	(174,964	)	$	116,281

Income from continuing operations in fiscal 2014, 2013 and 2012 includes $29.8 million, $27.9 million and $21.9 million, respectively, of depreciation expense. Discontinued operations in fiscal 2014, 2013 and 2012 include $1.5 million, $1.8 million and $1.4 million, respectively, of depreciation expense. Included in these amounts for fiscal 2014, 2013 and 2012 is an aggregate of $2.6 million, $2.9 million and $2.9 million, respectively, of depreciation expense related to capitalized computer software.

Property and equipment at September 30, 2014 and 2013 includes approximately $1.6 million of equipment leased under a capital lease. Amortization of equipment under capital leases is included with depreciation expense and was $0.3 million, $0.3 million and $0.1 million for the fiscal years ended September 30, 2014, 2013 and 2012, respectively.

At September 30, 2014, we recorded a $1.5 million ($1.4 million, net of taxes) impairment charge to long-lived assets related to our U.S. and Canada and Other International segments. This impairment charge was recorded under “Loss from discontinued operations, net of tax” in our consolidated statements of operations.

Goodwill and Other Intangible Assets

12 Months Ended

Sep. 30, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

GOODWILL AND OTHER INTANGIBLE ASSETS

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



	September 30,
	2014		2013
	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	6,990		9,791
Domain name	13		215
Total	$	15,839	$	18,842

The following table presents the changes in the carrying value of goodwill, by segment, during the periods presented:



	U.S. & Canada			Latin America			Other International			Consolidated
	(in thousands)
Balances at September 30, 2012	$	224,306		$	110,401		$	39,956		$	374,663
Acquisitions	54,133			2,282			—			56,415
Measurement period adjustment*	4,792			—			—			4,792
Goodwill impairment	(32		)	—			—			(32		)
Effect of foreign currency translation changes	—			(2,474		)	(64		)	(2,538		)
Balances at September 30, 2013	$	283,199		$	110,209		$	39,892		$	433,300
Goodwill impairment	(44,020		)	—			(40,138		)	(84,158		)
Effect of foreign currency translation changes	—			(2,811		)	246			(2,565		)
Balances at September 30, 2014	$	239,179		$	107,398		$	—		$	346,577

*Measurement period adjustment related to Go Cash acquisition. See Note 3 for details.

The following table presents the gross carrying amount and accumulated amortization for each major class of definite-lived intangible assets:



	September 30,
	2014							2013
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value
	(in thousands)
Real estate finders’ fees	$	1,500	$	(713	)	$	787	$	1,496	$	(594	)	$	902
Non-compete agreements	3,823		(3,432		)	391		4,070		(3,397		)	673
Favorable lease	1,001		(484		)	517		1,001		(387		)	614
Franchise rights	1,432		(210		)	1,222		1,551		(163		)	1,388
Contractual relationship	16,179		(4,419		)	11,760		16,619		(2,580		)	14,039
Internally developed software	23,851		(5,092		)	18,759		26,153		(4,065		)	22,088
Deferred financing costs	19,236		(4,093		)	15,143		11,647		(6,614		)	5,033
Other	547		(341		)	206		541		(315		)	226
Total	$	67,569	$	(18,784	)	$	48,785	$	63,078	$	(18,115	)	$	44,963

In accordance with FASB ASC 350-20-35 Goodwill — Subsequent Measurement, we test goodwill and intangible assets with an indefinite useful life for potential impairment annually, or more frequently when there are events or circumstances that indicate that it is more likely than not that an impairment exists. During the fourth quarter ended September 30, 2014, we performed our required annual impairment test and evaluated such events and circumstances and concluded that no goodwill or intangible asset impairment existed other than that described below.

At September 30, 2014, the calculated value of each of the reporting units in the U.S. & Canada segment exceeded their carrying values by more than 60%. For our reporting units in the Latin America segment, the calculated value of Grupo Finmart and Tuyo exceeded their carrying values by more than 30% and the calculated value of Empeño Fácil exceeded its carrying value by less than 10%. The carrying amount of Empeño Fácil’s goodwill is $9.3 million and represents 8% of the total goodwill in the Latin America segment at September 30, 2014.

At September 30, 2014, we recorded total pre-tax goodwill impairment charges of $84.2 million, of which $44.0 million ($28.2 million, net of taxes) related to our U.S. and Canada segment and $40.1 million (no tax effect) related to our other international segment as a result of the discontinued operations described in Note 2. At September 30, 2014, we recorded the following pre-tax charges: a $2.8 million (no tax effect) impairment charge to trade names related to our other international segment, a $0.2 million ($0.1 million, net of taxes) impairment charge to domain names related to our U.S. and Canada segment, and a $7.0 million ($4.5 million, net of taxes) and $0.3 million (no tax effect) impairment charge to internally developed software related to our U.S. and Canada and other international segments, respectively. We performed our impairment analysis utilizing the income approach. This approach uses future cash flows and estimated terminal values (discounted using a market participant perspective) to determine the fair value of each intangible asset. These impairment charges were recorded under “Loss from discontinued operations, net of tax” in our consolidated statements of operations.

Additionally, in September 2014, we recorded a $1.6 million impairment of internally developed software, included in “Administrative” expense in our consolidated statements of operations.

All recorded impairment charges are attributable to our fiscal 2014 fourth quarter plan to re-focus on our core businesses and discontinue our online lending business, which was approved by our Board of Directors on September 30, 2014. As a result of this plan, we discontinued our online lending business in the U.K. (conducted under the name “Cash Genie”) and our online lending business in the U.S. (referred to as “EZOnline”). See Note 2 for further detail on discontinued operations.

The amortization of most definite-lived intangible assets is recorded as amortization expense. The favorable lease asset and other intangibles are amortized to operations expense (rent expense) over the related lease terms. The deferred financing costs are amortized to interest expense over the life of the related debt instruments.

The following table presents the amount and classification of amortization recognized as expense in each of the periods presented:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Amortization expense in continuing operations	$	5,475	$	3,485	$	1,956
Amortization expense in discontinued operations	1,818		1,776		23
Operations expense	111		108		138
Interest expense	5,137		$	3,208	2,478
Total expense from the amortization of definite-lived intangible assets	$	12,541	$	8,577	$	4,595

The following table presents our estimate of future amortization expense for definite-lived intangible assets:



Fiscal Year Ended September 30,	Amortization expense		Operations expense		Interest expense
	(in thousands)
2015	$	6,024	$	109	$	2,460
2016	5,577		106		1,483
2017	5,333		106		865
2018	4,354		106		701
2019	3,653		78		212

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

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Accounts Payable and Other Accrued Expenses and Other Current Liabilities

Accounts Payable, Other Accrued Expenses, and Other Current Liabilities

12 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND OTHER ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accounts payable and other accrued expenses consisted of the following:



	September 30,
	2014		2013
	(in thousands)
Trade accounts payable	$	34,950	$	22,014
Accrued payroll	14,768		9,333
Bonus accrual	6,300		7,528
Other payroll related expenses	4,137		4,265
Accrued interest	2,984		1,414
Accrued rent and property taxes	14,064		13,350
Accrual for expected losses on credit service letters of credit	4,708		2,623
Collected funds payable to unaffiliated lenders under credit service programs	1,026		1,036
Deferred revenues	6,189		5,252
Other accrued expenses	8,087		13,152
	$	97,213	$	79,967

Other current liabilities consisted of the following:



	September 30,
	2014		2013
	(in thousands)
Deferred consideration payable	$	8,595	$	11,524
Contingent consideration payable	—		10,813
	$	8,595	$	22,337

Long-Term Debt and Capital Lease Obligations

12 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

Long-Term Debt and Capital Lease Obligations

LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS

The following table presents our long-term debt instruments and balances under capital lease obligations outstanding at September 30, 2014 and 2013. The non-recourse debt matures at various months in the years so indicated in the table below:



	September 30, 2014					September 30, 2013
	Carrying Amount		Debt Premium (Discount)			Carrying Amount		Debt Premium
	(in thousands)
Recourse to EZCORP:
Domestic line of credit up to $200 million due 2015	$	—	$	—		$	140,900	$	—
2.125% Cash Convertible Senior Notes Due 2019	185,693		(44,307		)	—		—
Cash Convertible Senior Notes Due 2019 embedded derivative	36,994		—			—		—
Capital lease obligations	418		—			924		—
Non-recourse to EZCORP:
Secured foreign currency debt up to $4 million due 2014	63		3			1,207		99
Secured foreign currency debt up to $9 million due 2014	86		—			—		—
Secured foreign currency debt up to $5 million due 2015	—		—			6,281		—
Secured foreign currency debt up to $9 million due 2016	4,796		—			—		—
Secured foreign currency debt up to $23 million due 2017	22,240		—			22,822		—
Consumer loans facility due 2017	—		—			31,951		—
Consumer loans facility due 2019	54,045		—			—		—
10% unsecured notes due 2013	—		—			503		—
15% unsecured notes due 2013	—		—			12,884		244
10% unsecured notes due 2014	1,158		—			8,925		—
11% unsecured notes due 2014	—		—			110		—
9% unsecured notes due 2015	29,875		—			16,068		—
10% unsecured notes due 2015	943		—			418		—
11% unsecured notes due 2015	4,897		—			—		—
15% secured notes due 2015	—		—			4,185		381
10% unsecured notes due 2016	118		—			121		—
12% secured notes due 2016	3,881		174			—		—
12% secured notes due 2020	22,314		—			—		—
Total	367,521		(44,130		)	247,299		724
Less current portion	11,091		177			30,969		543
Total long-term debt and capital lease obligations	$	356,430	$	(44,307	)	$	216,330	$	181

Domestic line of credit up to $200 million due 2015

On May 10, 2011, we entered into a senior secured credit agreement with a syndicate of five banks, replacing our previous credit agreement. Among other things, the new credit agreement provided for a four-year $175 million revolving credit facility that we could, under the terms of the agreement, request to be increased to a total of $225 million. Upon entering the new credit agreement, we repaid and retired our $17.5 million outstanding debt. On May 31, 2013, we amended the senior secured credit agreement to increase our revolving credit facility from $175 million to $200 million. No other terms of our senior secured credit agreement were modified.

Pursuant to the credit agreement, we could choose to pay interest to the lenders for outstanding borrowings at LIBOR plus 200 to 275 basis points or the banks’ base rate plus 100 to 175 basis points, depending on our leverage ratio computed at the end of each calendar quarter. On the unused amount of the credit facility, we paid a commitment fee of 37.5 to 50.0 basis points depending on our leverage ratio calculated at the end of each quarter. Terms of the credit agreement required, among other things, that we meet certain financial covenants, restrict dividend payments and limit other and non-recourse debt.

We used approximately $119.4 million of net proceeds from the 2.125% Cash Convertible Senior Notes offering, described below, to repay all outstanding borrowings under the senior secured credit agreement and terminated that agreement in June 2014.

Debt extinguishment expense of $0.7 million, included in “Interest expense (income), net” in our consolidated statements of operations, was recognized in the fiscal year ended September 30, 2014 as a result of the recognition of deferred financing costs associated with the terminated senior secured credit agreement.

2.125% Cash Convertible Senior Notes Due 2019

In June 2014, we issued $200 million aggregate principal amount of 2.125% Cash Convertible Senior Notes Due 2019 (the “Convertible Notes”). We granted the initial purchasers the option to purchase up to an additional $30 million aggregate principal amount of Convertible Notes. Such option was exercised in full on June 27, 2014, and we issued an additional $30 million principal amount of Convertible Notes on July 2, 2014. All of the Convertible Notes were issued pursuant to an indenture dated June 23, 2014 (the "Indenture") by and between us and Wells Fargo Bank, National Association, as the trustee. The Convertible Notes were issued in a private offering under Rule 144A under the Securities Act of 1933. The Convertible Notes pay interest semi-annually in arrears at a rate of 2.125% per annum on June 15 and December 15 of each year, commencing on December 15, 2014, and will mature on June 15, 2019 (the "Maturity Date").

Prior to December 15, 2018, the Convertible Notes will be convertible only upon the occurrence of certain events and during certain periods, and thereafter, at any time prior to the close of business on the second scheduled trading day immediately preceding the Maturity Date, as described below. At maturity, the holders of the Convertible Notes will be entitled to receive cash equal to the principal amount of the Convertible Notes plus unpaid accrued interest.

The Convertible Notes will be our unsubordinated unsecured obligations and will rank senior in right of payment to any of our indebtedness that is expressly subordinated in right of payment to the Convertible Notes; equal in right of payment with all of our other unsecured unsubordinated indebtedness; and effectively junior to all debt or other obligations (including trade payables) of our wholly-owned subsidiaries. The Indenture governing the Convertible Notes does not contain any financial covenants.

We incurred transaction costs of approximately $9.9 million related to the issuance of the Convertible Notes, which we recorded as deferred financing costs and are included in “Intangible assets, net” in our consolidated balance sheets. Deferred financing costs are being amortized to interest expense using the effective interest method over the expected term of the Convertible Notes.

Under the terms of our Convertible Notes, payment of dividends requires a conversion rate adjustment equal to the conversion rate in effect immediately prior to the open of business on the ex-dividend date for such dividend multiplied by the last reported sale price of the Class A Non-voting Common Stock (“Class A Common Stock”) on the trading day immediately preceding the ex-dividend date for such dividend, divided by the difference between the last reported sale price of the Class A Common Stock on the trading day immediately preceding the ex-dividend date for such dividend and the amount in cash per share we distribute to all or substantially all holders of Class A Common Stock. 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.

Convertible Notes Embedded Derivative

We account for the cash conversion feature of the Convertible Notes as a separate derivative instrument (the “Convertible Notes Embedded Derivative”), which had a fair value of $46.5 million on the issuance date that was recognized as the original issue discount of the Convertible Notes. This original issue discount is amortized to interest expense over the term of the Convertible Notes using the effective interest method. As of September 30, 2014, the Convertible Notes Embedded Derivative is recorded as a non-current liability under long-term debt, less current maturities in our consolidated balance sheets, and will be marked to market in subsequent reporting periods. The classification of the Convertible Notes Embedded Derivative liability as current or non-current on the consolidated balance sheets corresponds with the classification of the net balance of the Convertible Notes as discussed below.

The Convertible Notes are convertible into cash, subject to satisfaction of certain conditions and during the periods described below, based on an initial conversion rate of 62.2471 shares of Class A Common Stock per $1,000 principal amount of Convertible Notes (equivalent to an initial conversion price of approximately $16.065 per share of our Class A Common Stock). Upon conversion of a note, we will pay cash based on a daily conversion value calculated on a proportionate basis for each trading day in the applicable 80 trading day observation period as described in the Indenture. The conversion rate will not be adjusted for any accrued and unpaid interest.

Holders may surrender their Convertible Notes for conversion into cash prior to December 15, 2018 only under the following circumstances (the “Early Conversion Conditions”): (1) during any fiscal quarter commencing after the fiscal quarter ending on September 30, 2014 (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 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; or (3) upon the occurrence of specified corporate events, as defined in the Indenture. On or after December 15, 2018 until the close of business on the second scheduled trading day immediately preceding the Maturity Date, holders may convert their notes into cash at any time, regardless of the foregoing circumstances.

If a holder elects to convert its Convertible Notes in connection with certain make-whole fundamental changes, as that term is defined in the Indenture, that occur prior to the Maturity Date, we will, in certain circumstances, increase the conversion rate for Convertible Notes converted in connection with such make-whole fundamental changes by a specified number of shares of Class A Common Stock. In addition, the conversion rate is subject to customary anti-dilution adjustments (for example, certain dividend distributions or tender or exchange offer of our Class A Common Stock).

Upon the occurrence of a fundamental change, as defined in the Indenture, holders may require us to repurchase for cash all or any portion of the then outstanding Convertible Notes at a repurchase price equal to 100% of the principal amount of the notes to be repurchased, plus accrued and unpaid interest.

Impact of Early Conversion Conditions on Financial Statements

As of September 30, 2014, the Convertible Notes are not convertible because the Early Conversion Conditions described above have not been met. Accordingly, the net balance of the Convertible Notes of $185.7 million is classified as a non-current liability in our consolidated balance sheets as of September 30, 2014. The classification of the Convertible Notes as current or non-current on the consolidated balance sheet is evaluated at each balance sheet date and may change from time to time depending on whether one of the Early Conversion Conditions has been met.

If one of the Early Conversion Conditions is met in any future fiscal quarter, we would classify our net liability under the Convertible Notes as a current liability on the consolidated balance sheets as of the end of that fiscal quarter. If none of the Early Conversion Conditions have been met in a future fiscal quarter prior to the one-year period immediately preceding the Maturity Date, we would classify our net liability under the Convertible Notes as a non-current liability on the consolidated balance sheets as of the end of that fiscal quarter. If the note holders elect to convert their Convertible Notes prior to maturity, any unamortized discount and transaction costs will be expensed at the time of conversion. If the entire outstanding principal amount had been converted on September 30, 2014, we would have recorded an expense of $53.7 million associated with the conversion, comprised of $44.3 million of unamortized debt discount and $9.4 million of unamortized debt issuance costs. As of September 30, 2014, none of the note holders had elected to convert their Convertible Notes.

Convertible Notes Hedges

In connection with the issuance of the Convertible Notes, we purchased cash-settled call options (the “Convertible Notes Hedges”) in privately negotiated transactions with certain of the initial purchasers or their affiliates (in this capacity, the “option counterparties”). The Convertible Notes Hedges provide us with the option to acquire, on a net settlement basis, approximately 14.3 million shares of our Class A Common Stock at a strike price of $16.065, which is equal to the number of shares of our Class A Common Stock that notionally underlie the Convertible Notes and corresponds to the conversion price of the Convertible Notes. The Convertible Notes Hedges have an expiration date that is the same as the Maturity Date of the Convertible Notes, subject to earlier exercise. The Convertible Notes Hedges have customary anti-dilution provisions similar to the Convertible Notes. If we exercise the Convertible Notes Hedges, the aggregate amount of cash we will receive from the option counterparties to the Convertible Notes Hedges will cover the aggregate amount of cash that we would be required to pay to the holders of the converted Convertible Notes, less the principal amount thereof. As of September 30, 2014, we have not purchased any shares under the Convertible Notes Hedges.

The aggregate cost of the Convertible Notes Hedges was $46.5 million (or $21.3 million net of the total proceeds from the Warrants sold, as discussed below). The Convertible Notes Hedges are accounted for as a derivative asset and are recorded on the consolidated balance sheets at their estimated fair value in other assets, net. The fair value was $37.0 million as of September 30, 2014. The Convertible Notes Embedded Derivative liability and the Convertible Notes Hedges asset will be adjusted to fair value each reporting period and unrealized gains and losses will be reflected in the consolidated statements of operations. The Convertible Notes Embedded Derivative and the Convertible Notes Hedges are designed to have similar fair values. Accordingly, the changes in the fair values of these instruments are expected to offset and not have a net impact on the consolidated statements of operations.

The classification of the Convertible Notes Hedges asset as current or long-term on the consolidated balance sheet corresponds with the classification of the Convertible Notes, which is evaluated at each balance sheet date and may change from time to time depending on whether one of the Early Conversion Conditions has been met.

Convertible Notes Warrants

In connection with the issuance of the Convertible Notes, we also sold net-share-settled warrants (the “Warrants”) in privately negotiated transactions with the option counterparties for the purchase of up to approximately 14.3 million shares of our Class A Common Stock at a strike price of $20.83 per share, for total proceeds of $25.1 million, net of issuance costs, which was recorded as an increase in stockholders' equity. The Warrants have customary anti-dilution provisions similar to the Convertible Notes. As a result of the Warrants, we will experience dilution to our diluted earnings per share if our average closing stock price exceeds $20.83 for any fiscal quarter. The Warrants expire on various dates from September 2019 through February 2020 and must be settled in net shares of our Class A Common Stock. Therefore, upon expiration of the Warrants, we will issue shares of Class A non-voting common stock to the purchasers of the Warrants that represent the value by which the price of the Class A Common Stock exceeds the strike price stipulated within the particular warrant agreement. As of September 30, 2014, there were 14.3 million warrants outstanding.

Convertible Notes Interest Expense

Total interest expense for the fiscal year ended September 30, 2014 was $3.5 million, composed of contractual interest expense and debt discount amortization of $1.4 million and $2.1 million, respectively. The effective interest rate for the fiscal year ended September 30, 2014 was 7%.

As of September 30, 2014, the remaining unamortized issuance discount will be amortized over the next five years assuming no early conversion.

Non-recourse debt to EZCORP, Inc.

On January 30, 2012, we acquired a 60% ownership interest in Grupo Finmart. On June 30, 2014, we acquired an additional 16% of the ordinary shares outstanding of Grupo Finmart, increasing our ownership percentage from 60% to 76%. Non-recourse debt amounts in the table above represent Grupo Finmart’s third-party debt. All unsecured notes are collateralized with Grupo Finmart’s assets. All foreign currency debt is guaranteed by Grupo Finmart's loan portfolio or collateralized cash at Grupo Finmart’s option. As of September 30, 2014, Grupo Finmart’s foreign currency debt was guaranteed by consumer loans totaling $13.9 million, included in “Consumer loans, net” and “Non-current consumer loans, net” in our consolidated balance sheets, and collateralized cash totaling $37.7 million, included in “Restricted cash” and “Restricted cash, non-current” in our consolidated balance sheets.

Interest on secured foreign currency debt due 2014 and 2016 is charged at the Mexican Interbank Equilibrium ("TIIE") plus a margin varying from 3% to 10%. The secured foreign currency debt due 2014 requires monthly payments of $0.1 million with remaining principal due at maturity. The 12% secured notes due 2016 and secured foreign currency line of credit due 2016 each requires monthly payments of $0.2 million, with the remaining principal due at maturity. The secured foreign currency debt due 2017 has a 14.5% interest rate, requires monthly payments of $1.9 million, and the remaining principal is due at maturity. The 12% secured notes due 2020 require monthly payments of $1.2 million with the remaining principal due at maturity.

At acquisition, we performed a valuation to determine the fair value of Grupo Finmart's debt. As a result, we recorded a debt premium on Grupo Finmart’s debt. This debt premium is being amortized as a reduction of interest expense over the life of the debt. The fair value was determined by using an income approach, specifically the discounted cash flows method based on the contractual terms of the debt and risk adjusted discount rates.

Consumer loans facility due 2017

On July 10, 2012, Grupo Finmart entered into a securitization transaction to transfer the collection rights of certain eligible consumer loans to a bankruptcy remote trust in exchange for cash on a non-recourse basis. The trust received financing as a result of the issuance of debt securities and delivered the proceeds of the financing to Grupo Finmart. The securitization agreement calls for a two-year revolving period in which the trust will use principal collections of the consumer loan portfolio to acquire additional collection rights up to $115.4 million in eligible loans from Grupo Finmart. Upon the termination of the lending period, the collection received by the trust will be used to repay the debt. Grupo Finmart will continue to service the underlying loans in the trust. On February 17, 2014, Grupo Finmart repaid this facility. In connection with this repayment, we wrote off the deferred financing costs related to this facility.

Consumer loans facility due 2019

On February 17, 2014, Grupo Finmart entered into a new securitization transaction to transfer collection rights of certain eligible consumer loans to a bankruptcy remote trust in exchange for cash. The trust received financing as a result of the issuance of debt securities and delivered the proceeds of the financing to Grupo Finmart. The unrestricted cash received from this borrowing in the amount of $35.5 million was primarily used to repay the previous securitization borrowing facility due 2017 and the transaction costs associated with this transaction. The cash proceeds of approximately $20.6 million is restricted primarily for $17.9 million of collection rights on the additional eligible loans from Grupo Finmart, which Grupo Finmart expects to deliver to the trust within the next 12 months, and $2.7 million of interest and trust maintenance costs to be recovered at repayment. The restricted cash proceeds of $17.9 million are recourse to Grupo Finmart unless additional eligible loans are delivered within the two year period specified in the agreement. The borrowing facility has a two year lending period and matures on March 19, 2019. Upon the termination of the lending period, Grupo has an option to start prepaying the principle early from the collection received by the trust. Grupo Finmart will continue to service the underlying loans in the trust.

Deferred financing costs related to the new consumer loans facility totaling approximately $2.6 million are included in “Intangible assets, net” on our consolidated balance sheets and are being amortized to interest expense over the term of the agreement.

Grupo Finmart is the primary beneficiary of the securitization trust because Grupo Finmart has the power to direct the most significant activities of the trust through its role as servicer of all the receivables held by the trust and through its obligation to absorb losses or receive benefits that could potentially be significant to the trust. Consequently, we consolidate the trust.

As of September 30, 2014, borrowings under the securitization borrowing facility due 2019 amounted to $54 million. Interest is charged at TIIE plus a 2.5% margin, or a total of 5.8% as of September 30, 2014.

9% unsecured notes due 2015

On May 15, 2013, Grupo Finmart issued and sold $30 million of 9% Global Registered Notes due November 16, 2015. Notes with an aggregate principal amount of $14 million were purchased by EZCORP and, therefore, eliminated in consolidation in prior periods. On March 31, 2014, EZCORP sold its outstanding notes in the amount of $11.7 million to an outside party, thereby increasing the total consolidated notes balances. As a result of this transaction we recorded a loss of $0.7 million, which is included under “(Gain) loss on sale or disposal of assets” in our consolidated statements of operations as of September 30, 2014. Grupo Finmart used a portion of the net proceeds of the offering to repay existing indebtedness, and used the remaining portion for general operating purposes.

Common Stock, Options, and Stock Compensation

12 Months Ended

Sep. 30, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Common Stock, Options, and Stock Compensation

COMMON STOCK, OPTIONS AND STOCK COMPENSATION

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.

The following table presents information on shares of our Class A Common Stock issued as acquisition consideration. All of these shares were registered on a "shelf" Registration Statement on Form S-4 that was declared effective in January 2011.



	Fiscal Year Ended September 30,
	2014	2013	2012
	(in thousands)
Shares issued due to acquisitions	—	1,965	635
Shares issued due to purchase of subsidiary shares from noncontrolling interest	—	592	—

Our net income includes the following compensation costs related to our stock compensation arrangements:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Gross compensation costs:
Restricted stock	$	7,341		$	7,314		$	6,714
Total gross compensation costs	7,341			7,314			6,714
Income tax benefits:
Stock options	—			—			(39		)
Restricted stock	(3,576		)	(2,460		)	(2,164		)
Total income tax benefits	(3,576		)	(2,460		)	(2,203		)
Net compensation expense	$	3,765		$	4,854		$	4,511

All options and restricted stock relate to our Class A Common Stock.

Our non-employee directors are eligible for grants of restricted stock awards and non-qualified stock options. No options have been granted to the non-employee directors since fiscal 2007. The restricted stock awards that have been granted to the non-employee directors in fiscal 2014, 2013 and 2012 vest over two years from the date of grant (50% on or about the first anniversary of the date of grant and 50% on or about the second anniversary). Restricted stock awards, non-qualified options and incentive stock options have been granted to our officers and employees under our 1998, 2003, 2006 and 2010 Incentive Plans. A portion of the restricted stock awards granted in fiscal 2014, 2013 and 2012 contain both performance and time-based vesting provisions.

On May 1, 2010 our Board of Directors approved the adoption of the EZCORP, Inc. 2010 Long-Term Incentive Plan (the “2010 Plan”). The 2010 Plan permits grants of options, restricted stock awards and stock appreciation rights covering up to 1,575,750 shares of our Class A Common Stock plus any shares that become available for issuance under either the 2010 Plan or prior plans as a result of forfeitures or cancellations of awards without delivery of shares or as a result of withholding shares to satisfy tax withholding obligations. We generally issue newly issued shares to satisfy stock option exercises and restricted stock awards. At September 30, 2014, 521,794 shares were available for grant under the 2010 Plan. We measure the fair value of restricted stock awards based on the closing market price of the Class A Common Stock as of the grant date.

The following is a summary of the restricted stock award activity for the fiscal year ended September 30, 2014:



	Shares		Weighted Average Grant Date Fair Value
Outstanding at September 30, 2013	1,210,808		$	19.06
Granted	514,056		14.58
Released*	(455,133	)	16.76
Forfeited	(584,180	)	19.86
Outstanding at September 30, 2014	685,551		$	19.82

* Approximately 154,000 shares were withheld to satisfy related federal income tax withholding.



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in millions except per share amounts)
Weighted average grant-date fair value per share granted	$	14.58	$	20.43	$	29.22
Total grant date fair value of shares vested	$	7.6	$	10.7	$	4.1

At September 30, 2014, the unamortized fair value of restricted stock awards to be amortized over their remaining vesting periods was approximately $15.6 million and the fair value of all options had been fully amortized to expense. The weighted average period over which these costs will be amortized is two years.

The following is a summary of the option activity for the fiscal year ended September 30, 2014:



	Shares		Weighted Average Exercise Price
Outstanding at September 30, 2013	100		$	2.95
Exercised	(100	)	2.95
Outstanding at September 30, 2014	—		$	—



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in millions except share amounts)
Shares issued due to stock option exercises	100		18,000		204,298
Proceeds due to stock option exercises	$	—	$	0.05	$	0.65
Tax benefit from stock option exercises	$	—	$	—	$	1.10
Intrinsic value of stock options exercised	$	—	$	0.28	$	5.65

On March 25, 2014, following the shareholders' approval, we filed with the Secretary of State of the State of Delaware a Certificate of Amendment to our Amended and Restated Certificate of Incorporation to increase the number of authorized Class A Common Stock from 55,550,000 to 100,000,000.

In connection with the retirement of our Executive Chairman effective June 30, 2014, we agreed to accelerate the vesting of 270,000 shares of restricted stock and recorded $2.2 million of the related gross compensation costs in the quarter ending March 31, 2014. Out of the 270,000 shares, 135,000 shares would have otherwise vested on October 2, 2014 and 135,000 shares would have otherwise vested on October 2, 2016.

In June 2014, in connection with the issuance of the Convertible Notes discussed in Note 9, we repurchased 1.0 million shares of outstanding Class A Common Stock in privately negotiated transactions for an aggregate purchase price of $11.9 million. We recognized the total amount of the repurchased shares in Treasury Stock on our consolidated balance sheets. In July 2014, we retired all 1.0 million of the previously repurchased shares. At September 30, 2014, total outstanding Treasury Stock on our consolidated balance sheets was zero.

Redeemable Noncontrolling Interest

12 Months Ended

Sep. 30, 2014

Noncontrolling Interest [Abstract]

Redeemable Noncontrolling Interest

REDEEMABLE NONCONTROLLING INTEREST

The following table provides a summary of the activities in our redeemable noncontrolling interest during the years ended September 30, 2014 and 2013:



	Redeemable Noncontrolling Interest
	(in thousands)
Balance as of September 30, 2012	$	53,681
Acquisition of redeemable noncontrolling interest	2,836
Sale of additional shares to parent	(9,531		)
Net income attributable to redeemable noncontrolling interest	4,348
Contribution to maintain ownership percentage	6,135
Foreign currency translation adjustment attributable to noncontrolling interest	(2,017		)
Effective portion of cash flow hedge	(59		)
Balance as of September 30, 2013	$	55,393
Sale of additional shares to parent	(23,181		)
Net income attributable to redeemable noncontrolling interest	4,208
Foreign currency translation adjustment attributable to noncontrolling interest	(768		)
Effective portion of cash flow hedge	(154		)
Balance as of September 30, 2014	$	35,498

On November 1, 2012, we acquired a 51% interest in TUYO (see Note 3 for details). On January 1, 2014, we acquired an additional 8% interest in TUYO for $1.1 million, increasing our ownership percentage to 59%.

On November 14, 2012, we acquired an additional 23% of the ordinary shares outstanding of Cash Genie, our U.K. online lending business, for $10.4 million, increasing our ownership percentage from 72% to 95%, with the remaining 5% held by local management. The consideration paid to the selling shareholder was paid in the form of 592,461 shares of EZCORP Class A Common Stock. This transaction was treated as an equity transaction and not an adjustment to the purchase price of the initial controlling interest acquisition of Cash Genie. On August 1, 2013, we acquired the remaining ordinary shares that were held by local management for $0.6 million. As of August 1, 2013, we own 100% of Cash Genie's ordinary shares.

On April 1, 2013, Grupo Finmart completed a $15.3 million equity offering to its existing shareholders for the purpose of strengthening its balance sheet as it continues to seek additional debt to fund loan originations. We invested $9.2 million with the noncontrolling interest shareholders investing the remaining $6.1 million, which maintained our ownership at 60% and the noncontrolling shareholders' ownership at 40%. On June 30, 2014, we acquired an additional 16% of the ordinary shares outstanding of Grupo Finmart for $28.7 million, increasing our ownership percentage from 60% to 76%, with the remaining 24% held by minority shareholders.

All transactions with noncontrolling interest shareholders subsequent to the initial acquisition were treated as equity transactions and not as adjustments to the purchase prices of the initial controlling interest acquisitions.

Income Taxes

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

The following table shows the significant components of the income tax provision from continuing operations:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Current:
Federal	$	24,286		$	38,606		$	60,256
State and foreign	8,493			5,954			9,108
	32,779			44,560			69,364
Deferred:
Federal	(6,866		)	(17,772		)	3,337
State and foreign	(5,107		)	2,794			(1,536		)
	(11,973		)	(14,978		)	1,801
Total income tax expense	$	20,806		$	29,582		$	71,165

The following table shows a reconciliation of income taxes calculated at the statutory rate and the provision for income taxes attributable to continuing operations:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Income taxes at the federal statutory rate	$	25,369		$	31,959		$	77,789
Non-deductible expense related to incentive stock options	—			—			(633		)
State income tax, net of federal benefit	765			1,093			349
Change in valuation allowance	164			659			2,242
Federal tax credits	(124		)	(314		)	(922		)
Foreign tax credit	(2,174		)	(3,263		)	(4,342		)
Effect of permanently reinvesting foreign earnings	(3,322		)	(606		)	(3,820		)
Other	128			54			502
Total income tax expense	$	20,806		$	29,582		$	71,165
Effective tax rate	29		%	29		%	31		%

Our effective tax rates were approximately 29%, 29% and 31% for the fiscal years ended September 30, 2014, 2013 and 2012, respectively.

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



	September 30,
	2014			2013
	(in thousands)
Deferred tax assets:
Albemarle & Bond loss carryforward	$	5,736		$	15,921
Tax over book inventory	15,250			12,521
Accrued liabilities	18,875			13,879
Pawn service charges receivable	143			3,450
Book over tax amortization	1,581			—
State and foreign net operating loss carry-forwards	198			659
Total deferred tax assets	41,783			46,430
Deferred tax liabilities:
Tax over book amortization	—			12,593
Foreign income and dividends	476			5,411
Tax over book depreciation	5,669			2,928
Stock compensation	74			1,441
Prepaid expenses	1,388			1,359
Total deferred tax liabilities	7,607			23,732
Net deferred tax asset	34,176			22,698
Valuation allowance	(164		)	(659		)
Net deferred tax asset	$	34,012		$	22,039

Deferred taxes are not provided for temporary differences of approximately $16.8 million representing earnings of non-U.S. subsidiaries intended to be permanently reinvested outside the U.S. We estimate that, upon distribution of our share of these earnings, we would be subject to U.S. income taxes of approximately $2.7 million as of September 30, 2014. At September 30, 2014 and 2013, we provided deferred income taxes on all undistributed earnings from Cash Converters International, and recorded dividends of approximately $5.1 million and $5.1 million, respectively. Any taxes paid to foreign governments on these earnings may be used in whole or in part as credits against the U.S. tax on any dividends distributed from such earnings.

Under FASB ASC 740-10-25 Accounting for Uncertainty in Income Taxes, a tax position must be more-likely-than-not to be sustained upon examination, based on the technical merits of the position to be recognized in the financial statements. In making the determination of sustainability, we must presume the appropriate taxing authority with full knowledge of all relevant information will examine tax positions. FASB ASC 740-10-25 also prescribes how the benefit should be measured, including the consideration of any penalties and interest. It requires that the standard be applied to the balances of tax assets and liabilities as of the beginning of the period of adoption and that a corresponding adjustment be made to the opening balance of equity.

We recognize interest and penalties related to unrecognized tax benefits as “Income tax expense” in our consolidated statements of operations, which were nominal during fiscal 2014, 2013 and 2012.

We are subject to U.S., Mexico, U.K. and Canada income taxes as well as to 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, 2009. Management believes that adequate provisions have been made for any adjustments that may result from tax examinations.

Related Party Transactions	12 Months Ended
Related Party Transactions	Sep. 30, 2014
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS Agreements with Madison Park For each of the past three fiscal years, we entered into one-year advisory services agreements with Madison Park, LLC, a business and financial advisory firm wholly owned by Phillip E. Cohen, the beneficial owner of all of our outstanding Class B Common Stock, pursuant to which, Madison Park provided advisory services related to our business and long-term strategic plan, including (a) identifying, evaluating and negotiating potential acquisitions and strategic alliances, (b) assessing operating and strategic objectives, including new business development, (c) assisting in international business development and strategic investment opportunities, (d) analyzing financial condition and results of operations, evaluating strengths and weaknesses of financial performance and recommending measures to improve performance, (e) advising on dividend policy and corporate transactions, (f) providing briefings on business strategy, (g) advising on investor relations and relations with investment bankers, securities analysts and other members of the financial services industry and (h) performing such other services as we may reasonably request. Pursuant to the agreements, the annual fee for the services, recorded in “Administrative” expense in our consolidated statements of operations, was $7.2 million in fiscal 2014, $7.2 million in fiscal 2013 and $6.0 million in fiscal 2012. There were no accrued fees recorded in our consolidated balance sheets as of September 30, 2014 and 2013. Prior to entering into each of those Madison Park agreements and pursuant to our Policy for Review and Evaluation of Related Party Transactions, the Audit Committee of our Board of Directors implemented measures designed to ensure that the agreement was considered, analyzed, negotiated and approved objectively. Those measures included the engagement of an independent financial advisory firm to counsel and advise the committee in the course of its consideration and evaluation of the Madison Park relationship and the proposed agreement and the receipt of a fairness opinion with respect to the consideration to be paid to Madison Park pursuant to the agreement. In each case, after consideration and discussion of a number of factors, the information and fairness opinion provided by its independent financial advisory firm, and the relationships and the interests of Mr. Cohen, the Audit Committee concluded that the proposed agreement was fair to, and in the best interests of, the company and its stockholders and, on that basis, approved the engagement of Madison Park pursuant to the agreement. On May 20, 2014 and as permitted by the agreement, we issued a 30-day notice of termination to Madison Park, and the advisory services agreement for fiscal 2014 was terminated effective June 19, 2014. During fiscal 2014, prior to the termination of the agreement on June 19, 2014, we paid $5.2 million in fees pursuant to the agreement. Agreements with LPG Limited For fiscal 2013 and fiscal 2014, we entered into one-year consulting agreements with LPG Limited (HK) (“LPG Limited”), a business and financial advisory firm wholly-owned by Lachlan P. Given, who is currently Executive Vice Chairman and a director. Under the agreements, LPG Limited provided a variety of consulting and advisory services to the Company, and we paid LPG Limited total fees of $259,000 in fiscal 2014 (prior to the termination of the agreement in June 2014) and $480,000 in fiscal 2013. These agreements were entered into, and the fiscal 2014 agreement was terminated, prior to Mr. Given’s appointment to our Board of Directors in July 2014.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Leases

12 Months Ended

Sep. 30, 2014

Leases [Abstract]

Leases

LEASES

We lease various facilities and certain equipment under capital and operating leases. We also sublease some of the above facilities. Future minimum rentals due under non-cancelable leases and annual future minimum rentals expected under subleases are as follows:



	September 30, 2014
	Operating Lease Payments		Capital Lease Payments		Sublease Revenue
	(in thousands)
2015	$	58,421	$	443	$	156
2016	49,553		—		58
2017	37,453		—		—
2018	26,222		—		—
2019	17,681		—		—
Thereafter	48,388		—		—
	$	237,718	$	443	$	214

Future minimum capital lease payments total $0.4 million which includes a nominal amount of interest. The present value of net minimum capital lease payments as of September 30, 2014 was $0.4 million.

After an initial lease term of generally three to 10 years, our lease agreements typically allow renewals in three to five-year increments. Our lease agreements generally include rent escalations throughout the initial lease term. Rent escalations are included in the above numbers. For financial reporting purposes, the aggregate rentals over the lease term, including lease renewal options that are reasonably assured, are expensed on a straight-line basis.



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Gross rent expense from continuing operations	$	68,132		$	62,673		$	53,442
Sublease rent revenue from continuing operations	(263		)	(217		)	(181		)
Net rent expense from continuing operations	$	67,869		$	62,456		$	53,261

Prior to fiscal 2008, we completed several sale-leaseback transactions of previously owned facilities. Losses on sales were recognized immediately, and gains were deferred and are being amortized as a reduction of lease expense over the terms of the related leases. The remaining unamortized long-term portion of these deferred gains, amounting to $1.0 million and $1.4 million at September 30, 2014 and 2013, respectively, is included in “Deferred gains and other long-term liabilities” in our consolidated balance sheets. The short-term portion, included in “Accounts payable and other accrued expenses” in our consolidated balance sheets, was $0.4 million at September 30, 2014 and 2013. Future rentals on these sale-leasebacks are included in the above schedule of future minimum rentals. Terms of these leases are consistent with the terms on our other lease agreements.

Employment Agreements

12 Months Ended

Sep. 30, 2014

Employment Agreements

EMPLOYMENT AGREEMENTS

Paul E. Rothamel, our former President and Chief Executive Officer, had an employment agreement that provided for certain benefits (principally, a payment equal to one year of then-current base salary plus, in some cases, the prorated annual incentive bonus at target amount) if Mr. Rothamel’s employment was terminated under certain circumstances. This employment agreement was terminated on July 18, 2014, and we and Mr. Rothamel are still in discussion regarding the severance benefits payable under the agreement.

In June 2014, the Board of Directors approved two plans that provide severance benefits to certain senior executives (including the executive officers).

•

As approved, the EZCORP, Inc. Change in Control Severance Plan provides certain of our senior executives with certain severance benefits if (1) the executive’s employment is either terminated by the Company for any reason other than Cause (as defined in the plan) and (2) such termination of employment occurs within two years after a “Change in Control” of the Company or prior to, but in connection with, a potential Change in Control. The term “Change in Control” is defined in the plan and includes not only a change in beneficial ownership of our voting stock, but also certain changes in the composition of the Board of Directors. To date, a Change in Control (as defined in the plan) has not occurred, and there are no current participants in the plan.

•

As approved, the EZCORP, Inc. Executive Severance Pay Plan provided participants with certain severance benefits in non-change in control circumstances, generally if the participant’s employment was either terminated by the Company for any reason other than Cause (as defined in the plan), death, disability or mandatory retirement or terminated by the participant for Good Reason (as defined in the plan). The original participants in the plan included certain of our senior executives. The plan was intended to replace various severance arrangements that were otherwise reflected in offer letters and other documents. On August 25, 2014, the Board of Directors terminated the Executive Severance Pay Plan and reinstated the various severance arrangements that existed prior to the adoption of the plan.

As of September 30, 2014, we provide the following severance benefits to our executive officers:


•	Each of our executive officers will receive salary continuation for one year if his or her employment is terminated without cause.


•	Generally, restricted stock awards, including those granted to the executive officers, provide for accelerated vesting of some or all of the unvested shares in the event of the holder’s death or disability.

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

Compensation and Retirement Disclosure [Abstract]

Retirement Plans

12 Months Ended

Sep. 30, 2014

Retirement Plans

RETIREMENT PLANS

We sponsor a 401(k) retirement savings plan under which eligible employees may contribute a portion of pre-tax earnings. In our sole discretion, we may match employee contributions in the form of either cash or our Class A Common Stock. Prior to July 1, 2013, a participant vested in the matching contributions pro rata over their first five years of service. As of July 1, 2013, a participant vests in the matching contributions pro rata over their first three years of service. All of a participant’s matching contributions vest 100% in the event of the participant’s death or disability or the termination of the plan due to a change in control.

The following table presents matching contribution information for our 401(k) Plan:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$	570	$	557	$	459

We also provide a non-qualified Supplemental Executive Retirement Plan for selected executives. Funds in the Supplemental Executive Retirement Plan vest over three years from the grant date, with one-third vesting each year. All of a participant’s Supplemental Executive Retirement Plan funds from all grants vest 100% in the event of the participant’s death or disability or the termination of the plan due to a change in control. In addition, the Supplemental Executive Retirement Plan funds are 100% vested when a participant attains his or her normal retirement age (generally 60 years old and five years of active service) while actively employed by us. Expense of contributions to the Supplemental Executive Retirement Plan is recognized based on the vesting schedule.

The following table provides contribution and amortized expense amounts related to the Supplemental Executive Retirement Plan:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Contributions to the Supplemental Executive Retirement Plan	$	499	$	1,069	$	938
Amortized expense due to Supplemental Executive Retirement Plan	484		988		807

Contingencies

12 Months Ended

Sep. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Contingencies

CONTINGENCIES

We are involved in various claims, suits, investigations and legal proceedings, including the following. While we cannot determine the ultimate outcome of any of these matters, we believe their resolution will not have a material adverse effect on our financial condition, results of operations or liquidity. However, we cannot give any assurance as to their ultimate outcome. We have not recorded a liability for any of these matters as of September 30, 2014 because we do not believe at this time that any loss is probable or that the amount of any loss can be reasonably estimated.

Shareholder derivative litigation — On July 28, 2014, Lawrence Treppel, a purported holder of Class A Non-voting Common Stock, filed a derivative action in the Court of Chancery of the State of Delaware styled Treppel v. Cohen, et al. (C.A. No. 9962-VCP). The complaint, as originally filed and as amended on September 23, 2014, names as defendants Phillip E. Cohen, the beneficial owner of all of our outstanding Class B Voting Common Stock; several current and former members of our Board of Directors (Joseph J. Beal, Sterling B. Brinkley, John Farrell, Pablo Lagos Espinosa, William C. Love, Thomas C. Roberts and Paul E. Rothamel); three entities controlled by Mr. Cohen (MS Pawn Limited Partnership, the record holder of our Class B Voting Common Stock; MS Pawn Corporation, the general partner of MS Pawn Limited Partnership; and Madison Park LLC); and EZCORP, Inc., as nominal defendant. The amended complaint asserts the following claims:


•	Claims against the current and former Board members for breach of fiduciary duties and waste of corporate assets in connection with the Board’s decision to enter into advisory services agreements with Madison Park from October 2004 to June 2014;


•	Claims against Mr. Cohen and MS Pawn Limited Partnership for aiding and abetting the breaches of fiduciary duties relating to the advisory services agreements with Madison Park; and


•	Claims against Mr. Cohen and Madison Park for unjust enrichment for payments under the advisory services agreements.

The plaintiff seeks (a) a recovery for the Company in the amount of the damages the Company has sustained as a result of the alleged breach of fiduciary duties, waste of corporate assets and aiding and abetting, (b) disgorgement by Mr. Cohen and Madison Park of the benefits they received as a result of the related party transactions and (c) reimbursement of costs and expenses, including reasonable attorney’s fees.

On October 13, 2014, motions to dismiss were filed on behalf of each defendant, and on November 12, 2014, the defendants filed their opening briefs in support of the motions to dismiss. Reply and follow-up briefs on the motions to dismiss are expected to be filed by early January 2015. On November 13, 2014, pursuant to the parties’ stipulation, the court dismissed the action as to Mr. Brinkley, Mr. Rothamel and Mr. Lagos.

We intend to continue to defend vigorously against the claims asserted in this lawsuit. Although the lawsuit does not seek relief against the Company, we have certain indemnification obligations to the other defendants (including Madison Park and Mr. Cohen), which obligations include the payment of attorney’s fees in advance of the outcome. We cannot predict the outcome of this lawsuit, or the amount of time and expense that will be required to resolve it.

Federal securities litigation — On August 22, 2014, Jason Close, a purported holder of Class A Non-voting Common Stock, for himself and on behalf of other similarly situated holders of Class A Non-voting Common Stock, filed a lawsuit in the United States District Court for the Southern District of New York styled Close v. EZCORP, Inc., et al. (Case No. 1:14-cv-06834-ALC). The complaint names as defendants EZCORP, Inc., Paul E. Rothamel (our former chief executive officer) and Mark Kuchenrither (our current chief financial officer and our chief financial officer) and asserts violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934. In general, the complaint alleges that the implementation of certain strategic and growth initiatives were less successful than represented by the defendants, that certain of the Company’s business units and investments were not performing as well as represented by the defendants and that, as a result, the defendants’ disclosures and statements about the Company’s business and operations were materially false and misleading at all relevant times.

On October 17, 2014, the Automotive Machinists Pension Plan, also purporting to be the holder of Class A Non-voting Common Stock and acting for itself and on behalf of other similarly situated holders of Class A Non-voting Common Stock, filed a lawsuit in the United Stated District Court for the Southern District of New York styled Automotive Machinists Pension Plan v. EZCORP, Inc., et al (Case No. 1:14-cv-8349-ALC). The complaint names EZCORP, Inc., Mr. Rothamel and Mr. Kuchenrither as defendants, but also names Mr. Cohen and MS Pawn Limited Partnership. The complaint likewise asserts violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as well as Rule 10b-5 promulgated thereunder, alleging generally that (1) EZCORP and the officer defendants (Mr. Rothamel and Mr. Kuchenrither) issued false and misleading statements and omissions concerning the business and prospects, and compliance history, of the Company’s online lending operations in the U.K. and the nature of the Company’s consulting relationship with entities owned by Mr. Cohen and the process the Board of Directors used in agreeing to it, and (2) Mr. Cohen and MS Pawn Limited Partnership, as controlling persons of EZCORP, participated in the preparation and dissemination of the Company’s disclosures and controlled the Company’s business strategy and activities.

On October 21, 2014, the plaintiff in the Automotive Machinists Pension Plan action filed a motion to consolidate the Close action and the Automotive Machinists Pension Plan action and to appoint the Automotive Machinists Pension Plan as the lead plaintiff. On November 18, 2014, the court consolidated the lawsuits under the caption In Re EZCORP, Inc. Securities Litigation (Case No. 1:14-cv-06834-ALC) and set a deadline for December 9, 2014 for interested parties to move to be appointed lead plaintiff and lead counsel.

We expect that the Close action and the Automotive Machinists Pension Plan action will be consolidated. The consolidated case is at a very early procedural stage. We cannot predict the outcome of the litigation, but we intend to defend vigorously against all allegations and claims.

SEC Investigation — On October 23, 2014, we received a notice from the Fort Worth Regional Office of the SEC that it was conducting an investigation into certain matters involving EZCORP, Inc. The notice was accompanied by a subpoena, directing us to produce a variety of documents, including all minutes and materials related to Board of Directors and Board committee meetings since January 1, 2009 and all documents and communications relating to our historical advisory services relationship with Madison Park (the business advisory firm owned by Mr. Cohen) and LPG Limited (a business advisory firm owned by Lachlan P. Given, our current Executive Vice Chairman and a current member of our Board of Directors). The SEC has also issued subpoenas to current and former members of our Board of Directors requesting production of similar documents. We have provided a number of documents in response to the subpoena and are cooperating fully with the SEC in its investigation.

Quarterly Information (Unaudited)

12 Months Ended

Sep. 30, 2014

Quarterly Financial Information Disclosure [Abstract]

Quarterly Information (Unaudited)

QUARTERLY INFORMATION (UNAUDITED)



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in thousands, except per share amounts)
Year Ended September 30, 2014
Total revenues	$	263,039		$	250,682		$	232,602		$	242,209
Net revenues	163,857			158,479			149,951			142,810
(Loss) income from continuing operations, net of tax	27,889			9,832			14,904			(731		)
Loss from discontinued operations, net of tax	(3,494		)	(765		)	(2,561		)	(86,606		)
Net (loss) income	24,395			9,067			12,343			(87,337		)
Net income from continuing operations attributable to redeemable noncontrolling interest	1,826			1,075			837			470
Net (loss) income attributable to EZCORP, Inc.	$	22,569		$	7,992		$	11,506		$	(87,807	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48		$	0.16		$	0.26		$	(0.02	)
Discontinued operations	(0.06		)	(0.01		)	(0.05		)	(1.62		)
Basic (loss) earnings per share	$	0.42		$	0.15		$	0.21		$	(1.64	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48		$	0.16		$	0.26		$	(0.02	)
Discontinued operations	(0.06		)	(0.01		)	(0.05		)	(1.62		)
Diluted (loss) earnings per share	$	0.42		$	0.15		$	0.21		$	(1.64	)

Year Ended September 30, 2013
Total revenues	$	265,482		$	259,963		$	226,696		$	227,980
Net revenues	169,089			166,143			145,773			143,699
(Loss) income from continuing operations, net of tax	35,103			39,005			18,057			(19,288		)
Loss from discontinued operations, net of tax	(2,948		)	(4,125		)	(22,897		)	(4,482		)
Net (loss) income	32,155			34,880			(4,840		)	(23,770		)
Net income from continuing operations attributable to redeemable noncontrolling interest	1,547			897			996			984
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	(109		)	2			45			(14		)
Net (loss) income attributable to EZCORP, Inc.	$	30,717		$	33,981		$	(5,881	)	$	(24,740	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64		$	0.71		$	0.31		$	(0.37	)
Discontinued operations	(0.05		)	(0.08		)	(0.42		)	(0.09		)
Basic (loss) earnings per share	$	0.59		$	0.63		$	(0.11	)	$	(0.46	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64		$	0.71		$	0.31		$	(0.37	)
Discontinued operations	(0.05		)	(0.08		)	(0.42		)	(0.09		)
Diluted (loss) earnings per share	$	0.59		$	0.63		$	(0.11	)	$	(0.46	)

Financial information in the table above has been adjusted to reflect reclassification of all discontinued operations.

We recorded total pre-tax charges of $103.1 million and $6.7 million pertaining to discontinued operations and restructuring, respectively, during the quarter ended September 30, 2014 as further discussed in Note 2. We recorded total pre-tax charges of $22.2 million pertaining to discontinued operations during the quarter ended September 30, 2013 as further discussed in Note 2.

We recorded impairments of investments of $7.9 million and $44.6 million (comprising $42.5 million impairment of Albemarle & Bond and $2.1 million impairment of available for sale securities) during the quarters ended March 31, 2014 and September 30, 2013, respectively, as further discussed in Note 5.

Operating Segment Information

12 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Operating Segment Information

OPERATING SEGMENT INFORMATION

Segment information is prepared on the same basis that our chief operating decision maker reviews financial information for operational decision-making purposes.

We currently report our segments as follows:


•	U.S. & Canada — All business activities in the United States and Canada


•	Latin America — All business activities in Mexico and other parts of Latin America


•	Other International — Our equity interest in the net income of Cash Converters International

There are no inter-segment revenues, and the amounts below were determined in accordance with the same accounting principles used in our consolidated financial statements. The following tables present operating segment information for the three years ending September 30, 2014, 2013 and 2012, including reclassifications discussed in Note 1.



	Fiscal Year Ended September 30, 2014
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	327,720		$	59,611		$	—		$	387,331		$	—		$	387,331
Jewelry scrapping sales	89,941			6,302			—			96,243			—			96,243
Pawn service charges	217,891			30,487			—			248,378			—			248,378
Consumer loan fees and interest	165,397			54,138			—			219,535			—			219,535
Consumer loan sales and other revenues	2,082			34,963			—			37,045			—			37,045
Total revenues	803,031			185,501			—			988,532			—			988,532
Merchandise cost of goods sold	205,349			42,044			—			247,393			—			247,393
Jewelry scrapping cost of goods sold	67,029			5,807			—			72,836			—			72,836
Consumer loan bad debt	46,339			6,867			—			53,206			—			53,206
Net revenues	484,314			130,783			—			615,097			—			615,097
Operating expenses (income):
Operations	335,881			84,469			—			420,350			—			420,350
Administrative	—			—			—			—			61,819			61,819
Depreciation	17,265			5,873			—			23,138			6,663			29,801
Amortization	399			2,004			—			2,403			3,072			5,475
(Gain) loss on sale or disposal of assets	(6,620		)	27			—			(6,593		)	964			(5,629		)
Interest expense (income), net	(16		)	15,243			—			15,227			7,605			22,832
Equity in net income of unconsolidated affiliates	—			—			(5,948		)	(5,948		)	—			(5,948		)
Restructuring	—			—			—			—			6,664			6,664
Impairment on investments	—			—			7,940			7,940			—			7,940
Other (income) expense	(5		)	(2,274		)	115			(2,164		)	1,257			(907		)
Segment contribution (loss)	$	137,410		$	25,441		$	(2,107	)	$	160,744
Income (loss) from continuing operations before income taxes										$	160,744		$	(88,044	)	$	72,700



	Fiscal Year Ended September 30, 2013
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	310,521		$	58,245		$	—		$	368,766		$	—		$	368,766
Jewelry scrapping sales	123,162			8,540			—			131,702			—			131,702
Pawn service charges	221,775			29,579			—			251,354			—			251,354
Consumer loan fees and interest	169,291			50,461			—			219,752			—			219,752
Consumer loan sales and other revenues	3,811			3,197			1,539			8,547			—			8,547
Total revenues	828,560			150,022			1,539			980,121			—			980,121
Merchandise cost of goods sold	183,147			35,470			—			218,617			—			218,617
Jewelry scrapping cost of goods sold	88,637			7,496			—			96,133			—			96,133
Consumer loan bad debt (benefit)	40,780			(113		)	—			40,667			—			40,667
Net revenues	515,996			107,169			1,539			624,704			—			624,704
Operating expenses (income):
Operations	325,795			62,496			1,095			389,386			—			389,386
Administrative	—			—			—			—			52,474			52,474
Depreciation	15,814			5,222			—			21,036			6,822			27,858
Amortization	393			1,711			—			2,104			1,381			3,485
Loss on sale or disposal of assets	209			17			—			226			1,133			1,359
Interest expense, net	16			11,279			—			11,295			3,873			15,168
Equity in net income of unconsolidated affiliates	—			—			(11,878		)	(11,878		)	—			(11,878		)
Impairment of investments	—			—			44,598			44,598			—			44,598
Other (income) expense	(3		)	(218		)	153			(68		)	(137		)	(205		)
Segment contribution (loss)	$	173,772		$	26,662		$	(32,429	)	$	168,005
Income (loss) from continuing operations before income taxes										$	168,005		$	(65,546	)	$	102,459



	Fiscal Year Ended September 30, 2012
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	291,497		$	41,567		$	—		$	333,064		$	—		$	333,064
Jewelry scrapping sales	191,905			10,576			—			202,481			—			202,481
Pawn service charges	210,601			22,937			—			233,538			—			233,538
Consumer loan fees and interest	163,845			26,901			—			190,746			—			190,746
Consumer loan sales and other revenues	3,381			1,292			—			4,673			—			4,673
Total revenues	861,229			103,273			—			964,502			—			964,502
Merchandise cost of goods sold	168,133			22,504			—			190,637			—			190,637
Jewelry scrapping cost of goods sold	122,604			8,111			—			130,715			—			130,715
Consumer loan bad debt	35,330			309			—			35,639			—			35,639
Net revenues	535,162			72,349			—			607,511			—			607,511
Operating expenses (income):
Operations	291,534			37,259			—			328,793			—			328,793
Administrative	—			—			—			—			47,912			47,912
Depreciation	13,075			3,319			—			16,394			5,457			21,851
Amortization	567			1,370			—			1,937			19			1,956
(Gain) loss on sale or disposal of assets	(260		)	12			—			(248		)	(1		)	(249		)
Interest (income) expense, net	(3		)	(4,507		)	—			(4,510		)	2,961			(1,549		)
Equity in net income of unconsolidated affiliates	—			—			(17,400		)	(17,400		)	—			(17,400		)
Other income	(647		)	(5		)	(236		)	(888		)	—			(888		)
Segment contribution	$	230,896		$	34,901		$	17,636		$	283,433
Income (loss) from continuing operations before income taxes										$	283,433		$	(56,348	)	$	227,085

The following table presents separately identified segment assets:



	U.S. & Canada		Latin America		Other International		Consolidated
	(in thousands)
Assets at September 30, 2014
Cash and cash equivalents	$	14,520	$	9,805	$	3,157	$	27,482
Restricted cash	—		62,406		—		62,406
Pawn loans	145,258		17,186		—		162,444
Consumer loans, net	24,126		43,369		99		67,594
Service charges and fees receivable, net	34,752		26,945		—		61,697
Inventory, net	116,629		22,790		—		139,419
Property and equipment, net	63,116		23,694		—		86,810
Restricted cash, non-current	—		4,257		—		4,257
Non-current consumer loans, net	—		40,442		—		40,442
Goodwill	239,179		107,398		—		346,577
Intangibles, net	16,304		20,198		42		36,544
Total separately identified recorded segment assets	$	653,884	$	378,490	$	3,298	$	1,035,672
Consumer loans outstanding from unaffiliated lenders (1)	$	22,553	$	—	$	—	$	22,553
Assets at September 30, 2013
Cash and cash equivalents	$	10,931	$	16,829	$	3,260	$	31,020
Restricted cash	—		3,312		—		3,312
Pawn loans	142,930		13,707		—		156,637
Consumer loans, net	24,877		37,337		2,469		64,683
Service charges and fees receivable, net	37,016		28,941		697		66,654
Inventory, net	121,367		23,833		—		145,200
Property and equipment, net	67,676		28,198		1,448		97,322
Restricted cash, non-current	—		2,156		—		2,156
Non-current consumer loans, net	—		70,294		—		70,294
Goodwill	283,199		110,209		39,892		433,300
Intangibles, net	26,380		20,850		2,840		50,070
Total separately identified recorded segment assets	$	714,376	$	355,666	$	50,606	$	1,120,648
Consumer loans outstanding from unaffiliated lenders (1)	$	29,171	$	—	$	—	$	29,171
Assets at September 30, 2012
Cash and cash equivalents	$	14,820	$	20,702	$	1,789	$	37,311
Restricted cash	—		1,145		—		1,145
Pawn loans	140,885		16,763		—		157,648
Consumer loans, net	18,960		11,425		3,767		34,152
Service charges and fees receivable, net	34,066		24,637		1,114		59,817
Inventory, net	94,449		14,765		—		109,214
Property and equipment, net	60,947		23,220		1,503		85,670
Restricted cash, non-current	—		4,337		—		4,337
Non-current consumer loans, net	—		61,997		—		61,997
Goodwill	224,306		110,401		39,956		374,663
Intangibles, net	18,824		21,867		2,946		43,637
Total separately identified recorded segment assets	$	607,257	$	311,259	$	51,075	$	969,591
Consumer loans outstanding from unaffiliated lenders (1)	$	25,484	$	—	$	—	$	25,484


(1)	CSO loans are not recorded in our consolidated balance sheets.

The following table reconciles separately identified recorded segment assets, as shown above, to our consolidated total assets:



	September 30,
	2014		2013		2012
	(in thousands)
Total separately identified recorded segment assets	$	1,035,672	$	1,120,648	$	969,591
Corporate assets	367,799		231,542		248,416
Total assets	$	1,403,471	$	1,352,190	$	1,218,007

The following tables provide geographic information required by FASB ASC 280-10-50-41:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Revenues:
U.S.	$	789,506	$	815,850	$	850,517
Mexico	185,501		150,022		103,273
Canada	13,525		12,710		10,712
U.K.	—		1,539		—
Total	$	988,532	$	980,121	$	964,502



	September 30,
	2014		2013		2012
	(in thousands)
Long-lived assets:
U.S.	$	360,203	$	404,723	$	317,887
Mexico	151,752		159,728		155,488
Canada	3,787		4,755		10,199
U.K.	—		44,138		44,363
Other	1,359		42		42
Total	$	517,101	$	613,386	$	527,979

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.

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Allowance for Losses and Credit Quality of Consumer Loans

Allowance for Losses and Credit Quality of Consumer Loans

12 Months Ended

Sep. 30, 2014

Receivables [Abstract]

ALLOWANCE FOR LOSSES AND CREDIT QUALITY OF CONSUMER LOANS

We offer a variety of loan products and credit services to customers who do not have cash resources or access to credit to meet their cash needs. Our customers are considered to be in a higher risk pool with regard to creditworthiness when compared to those of typical financial institutions. As a result, our consumer loans do not have a credit risk profile that can easily be measured by the normal credit quality indicators used by the financial markets. We manage the risk through closely monitoring the performance of the portfolio and through our underwriting process. This process includes review of customer information, such as making a credit reporting agency inquiry, evaluating and verifying income sources and levels, verifying employment and verifying a telephone number where customers may be contacted. For auto title loans, we also inspect the automobile, title and reference to market values of used automobiles.

The accuracy of our allowance estimates is dependent upon several factors, including our ability to predict future default rates based on historical trends and expected future events. We base our estimates on observable trends and various other assumptions that we believe to be reasonable under the circumstances. We review and analyze our loan portfolios based on aggregation of loans by type and duration of the loan products. Loan repayment trends and default rates are evaluated each month based on each loan portfolio and adjustments to loss allowance are made accordingly. A documented and systematic process is followed.

We consider consumer loans made at our storefronts and online in the U.K. to be defaulted if they have not been repaid or renewed by the maturity date. If one payment of a multiple-payment loan is delinquent, that one payment is considered defaulted. If more than one payment is delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, we charge the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. Accrued fees related to defaulted loans reduce fee revenue upon loan default, and increase fee revenue upon collection.

Based on historical collection experience, the age of past-due loans and amounts we expect to receive through the sale of repossessed vehicles, we provide an allowance for losses on auto title loans.

Consumer loans made by EZCORP Online are considered delinquent if they are not repaid or renewed by the maturity date. We do not accrue revenues on delinquent loans. All outstanding principal balances and fee receivables greater than 60 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. Subsequent collections of these amounts are recorded as a reduction to consumer loan bad debt expense and as consumer loan fee revenue.

Consumer loans made online in the U.K. are considered delinquent if they are not repaid or renewed by the maturity date. Based on historical collection experience and the age of past-due loans, we provide an allowance for losses up to 90 days past due. All outstanding principal balances and fee receivables greater than 90 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. Subsequent collections of these amounts are recorded as a reduction to consumer loan bad debt expense and as consumer loan fee revenue.

Grupo Finmart's consumer loans are considered in current status as long as the customer is employed and Grupo Finmart receives payments via payroll withholdings. Loans outstanding from customers no longer employed are considered current if payments are made by the due date. If one payment of a loan is delinquent, that one payment is considered defaulted. If two or more payments are delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, Grupo Finmart charges the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. Subsequent collections of principal are recorded as a reduction of consumer loan bad debt when collected. Accrued fees related to defaulted loans reduce fee revenue upon default, and increase fee revenue upon collection. The $19.9 million and $29.5 million recorded investment in unsecured long-term loans at September 30, 2014 and 2013, respectively, that are greater than 90 days are related to customers that are in payroll.

The following table presents changes in the allowance for credit losses, as well as the recorded investment in our financing receivables by portfolio segment for the periods presented:



Description	Allowance Balance at Beginning of Period		Charge-offs			Recoveries		Provision			Translation Adjustment			Allowance Balance at End of Period		Financing Receivable at End of Period
	(in thousands)
*Unsecured short-term consumer loans:
Year ended September 30, 2014	$	2,928	$	(46,968	)	$	26,865	$	31,817		$	3		$	14,645	$	31,747
Year ended September 30, 2013	2,390		(47,178		)	21,074		26,651			(9		)	2,928		22,289
Year ended September 30, 2012	1,727		(26,564		)	12,176		15,034			17			2,390		20,108
Secured short-term consumer loans:
Year ended September 30, 2014	$	1,804	$	(64,916	)	$	58,453	$	5,708		$	—		$	1,049	$	8,173
Year ended September 30, 2013	942		(43,768		)	40,226		4,404			—			1,804		9,789
Year ended September 30, 2012	538		(11,295		)	9,087		2,612			—			942		5,951
**Unsecured long-term consumer loans:
Year ended September 30, 2014	$	972	$	(1,997	)	$	2,437	$	5,952		$	(187	)	$	7,177	$	90,987
Year ended September 30, 2013	623		(2,651		)	3,151		(124		)	(27		)	972		108,603
Year ended September 30, 2012	—		(571		)	896		285			13			623		74,045


*	Unsecured short-term consumer loans amounts are included for periods after the November 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations at September 30, 2014. Refer to Note 2 for further detail on discontinued operations.

Comparative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 2 for further detail on discontinued operations. A portion of these amounts were included in “Consumer loans, net” in our consolidated balance sheets. Benefit in unsecured long-term consumer loan provision is due to the sale of past due loans and recoveries of loans previously written-off.

The provisions presented in the table above include only principal and exclude items such as non-sufficient funds fees, repossession fees, auction fees and interest. In addition, all credit service expenses and fees related to loans made by our unaffiliated lenders are excluded, as we do not own the loans made in connection with our credit services and they are not recorded as assets in our balance sheets. Expected losses on credit services are accrued and reported in “Accounts payable and other accrued expenses” in our consolidated balance sheets.

Auto title loans remain as recorded investments when in delinquent or nonaccrual status. We consider an auto title loan past due if it has not been repaid or renewed by the maturity date. Based on experience, we establish a reserve on all auto title loans. On auto title loans more than 90 days past due, we reserve the percentage we estimate will not be recoverable through auction and reserve 100% of loans for which we have not yet repossessed the underlying collateral. No fees are accrued on any auto title loans more than 90 days past due.

Short-term unsecured consumer loans made online by EZCORP Online remain as recorded investments when in delinquent or nonaccrual status. We consider these loans past due if they have not been repaid or renewed by the maturity date. Valuation reserves are based on days past due and respective historical collection rates. We reserve 100% of loans once they are more than 60 days past due. No fees are accrued on short-term consumer loans.

Short-term unsecured consumer loans made online in the U.K. remain as recorded investments when in default or nonaccrual status. Based on historical collection experience and the age of past-due loans, we provide an allowance for losses up to 90 days past due. All outstanding principal balances and fee receivables greater than 90 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. Subsequent collections of these amounts are recorded as a reduction to consumer loan bad debt expense and as consumer loan fee revenue.

Consumer loans made by Grupo Finmart remain on the balance sheet as recorded investments when in delinquent status. We consider a consumer loan past due if it has not been repaid or renewed by the maturity date; however, it is not unusual to have a lag in payments due to the time it takes the government agencies to setup the initial payroll withholding. Only those consumer loans made to customers that are no longer employed are considered in nonaccrual status. We establish a reserve on all consumer loans, based on historical experience. No fees are accrued on any consumer loans made to customers that are no longer employed.

On November 29, 2013, Grupo Finmart acquired an unsecured long-term consumer loan portfolio, consisting of approximately 10,500 payroll withholding loans, for a total purchase price of approximately $15.9 million. Of the total purchase price, a minimum of $11.7 million will be paid, of which approximately $10.5 million was paid at closing, $0.6 million was paid on April 30, 2014, and $0.6 million will be paid by November 28, 2014. The total price includes deferred consideration of approximately $4.2 million, subject to the performance of the portfolio and payable over the next 12 months as stipulated in the purchase agreement, of which approximately $2.1 million was paid on April 30, 2014. The remaining deferred consideration will be paid by November 28, 2014. The fair value of the loan portfolio was $11.8 million as of the acquisition date.

During the year ended September 30, 2014, Grupo Finmart completed several sales of unsecured long-term consumer loan portfolios. The transfer of the property and title is irrevocable and all legal rights to this portfolio were assigned and transferred under standard warranties to a trust, which was set up in order to facilitate the management of the collection rights to the primary beneficiary, the purchaser. Grupo Finmart is not the primary beneficiary of the trusts because Grupo Finmart does not individually have the power to direct the most significant activities of the trusts and carries no obligation to absorb losses or receive benefits that could potentially be significant to the trusts. Consequently, we do not consolidate these trusts.

The following table presents Grupo Finmart sales of unsecured long-term consumer loan portfolios for the periods presented:



Description of Portfolio			Book Value of Principal		Book Value of Accrued Interest		Promissory Note Received				Realized Gain on Sale (1)		Accelerated Amortization (2)
			(in millions, except number of loans)
14,500 in payroll loans sold October 21, 2013	(3	)	$	14.0	$	0.7	$	19.3	(6	)	$	4.6	$	1.2
7,500 in payroll loans sold March 31, 2014	(3	)	10.0		1.3		16.0		(7	)	4.7		0.7
7,100 in payroll loans sold June 30, 2014	(4	)	10.0		2.1		16.5		(8	)	4.4		0.7
8,500 in payroll loans sold June 30, 2014	(4	)	14.0		2.3		21.8		(9	)	5.5		1.0
16,135 in payroll loans sold September 30, 2014	(5	)	26.7		3.3		43.8		(10	)	13.8		2.0


(1)	All realized gains on sale are included under “Consumer loan sales and other” in our consolidated statements of operations in the period of sale.


(2)	As a result of these portfolio sales, we accelerated the amortization of the sales commissions related to the loans sold, which are included in “Operations” expense in our consolidated statements of operations in the period of sale.


(3)	Grupo Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 48 months.


(4)	Grupo Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 60 months.


(5)	Grupo Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 72 months.


(6)	This amount was received in full on October 29, 2013.


(7)	This amount was received in full on April 21, 2014.


(8)	This amount was received in full by July 9, 2014.


(9)	This amount was received in full on July 7, 2014.


(10)	This amount was received in full on October 6, 2014.

The following table presents an aging analysis of past due financing receivables by portfolio segment:



	Days Past Due								Total Past Due		Current Receivable		Fair Value Adjustment			Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	1-30		31-60		61-90		>90		Total Past Due		Current Receivable		Fair Value Adjustment			Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	(in thousands)
Unsecured short-term consumer loans:*
September 30, 2013	$	113	$	285	$	257	$	—	$	655	$	214	$	—		$	869	$	464	$	—
Secured short-term consumer loans:
September 30, 2014	$	2,196	$	823	$	448	$	412	$	3,879	$	4,294	$	—		$	8,173	$	1,049	$	—
September 30, 2013	2,096		1,313		905		910		5,224		4,565		—			9,789		1,804		—
September 30, 2012	1,246		708		466		391		2,811		3,140		—			5,951		942		—
Unsecured long-term consumer loans:**
September 30, 2014
In Payroll	$	8,445	$	2,192	$	1,048	$	19,921	$	31,606	$	52,471	$	1,473		$	85,550	$	2,345	$	19,921
Out of Payroll	24		271		170		4,541		5,006		385		46			5,437		4,832		—
	$	8,469	$	2,463	$	1,218	$	24,462	$	36,612	$	52,856	$	1,519		$	90,987	$	7,177	$	19,921
September 30, 2013
In Payroll	$	8,726	$	5,245	$	1,392	$	29,492	$	44,855	$	63,209	$	(196	)	$	107,868	$	758	$	29,492
Out of Payroll	183		109		192		—		484		258		(7		)	735		214		—
	$	8,909	$	5,354	$	1,584	$	29,492	$	45,339	$	63,467	$	(203	)	$	108,603	$	972	$	29,492
September 30, 2012
In Payroll	$	2,465	$	28,783	$	949	$	7,507	$	39,704	$	37,120	$	(2,779	)	$	74,045	$	623	$	7,506
Out of Payroll	—		—		—		—		—		—		—			—		—		—
	$	2,465	$	28,783	$	949	$	7,507	$	39,704	$	37,120	$	(2,779	)	$	74,045	$	623	$	7,506

* Unsecured short-term consumer loans amounts are included for periods after the December 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations as of September 30, 2014. As a result of our discontinuance of Go Cash, we wrote our unsecured short-term consumer loans down to net realized value, or a nominal amount, as of September 30, 2014. Refer to Note 2 for further detail on discontinued operations.

** Comparative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 2 for further detail on discontinued operations.

Fair Value Measurements

12 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements

FAIR VALUE MEASUREMENTS

Recurring Fair Value Measurements

In accordance with FASB ASC 820-10 Fair Value Measurements and Disclosures, our assets and liabilities which are carried at fair value are classified in one of the following three categories:

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

Level 2: Other observable inputs other than quoted market prices.

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

The tables below present our financial assets (liabilities) that are measured at fair value on a recurring basis as of September 30, 2014 and 2013:



	September 30, 2014			Fair Value Measurements Using
Financial assets (liabilities):	September 30, 2014			Level 1		Level 2			Level 3
	(in thousands)
Forward contracts - assets	$	3,572		$	—	$	3,572		$	—
Convertible notes hedges	36,994			—		36,994			—
Convertible notes embedded derivative	(36,994		)	—		(36,994		)	—
Forward contracts - liabilities	1,308			—		1,308			—
Contingent consideration	(2,025		)	—		—			(2,025		)
Net financial assets (liabilities)	$	2,855		$	—	$	4,880		$	(2,025	)

	September 30, 2013			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2013			Level 1		Level 2			Level 3
	(in thousands)
Marketable equity securities	$	2,339		$	2,339	$	—		$	—
Forward contracts	1,813			—		1,813			—
Contingent consideration	(18,197		)	—		—			(18,197		)
Net financial (liabilities) assets	$	(14,045	)	$	2,339	$	1,813		$	(18,197	)

We measure the value of our marketable equity securities under a Level 1 input. These assets are publicly traded equity securities for which market prices are readily available. Marketable equity securities are recorded on the consolidated balance sheets under other assets, net. In fiscal 2013 we recorded an impairment loss of $2.1 million. This amount is included in the impairment of investments line in our consolidated statement of operations. We sold all marketable equity securities during fiscal 2014.

Grupo Finmart measures the value of the forward contracts under a Level 2 input. To measure the fair value of the forward contracts, Grupo Finmart used estimations of expected cash flows, appropriately risk-adjusted discount rates and available observable inputs (term of the forward, notional amount, discount rates based on local and foreign rate curves, and a credit value adjustment to consider the likelihood of nonperformance). Forward contracts are recorded on the consolidated balance sheets under other assets, net and deferred gains and other long-term liabilities.

The fair value of the Convertible Notes Hedges and the Convertible Notes Embedded Derivative are determined using an option pricing model based on observable Level 1 and Level 2 inputs such as implied volatility, risk free interest rate and other factors. The Convertible Notes Hedges are recorded on the consolidated balance sheets under other assets, net. The Convertible Notes Embedded Derivative is recorded on the consolidated balance sheets under long-term debt, less current maturities.

We used an income approach to measure the fair value of the contingent consideration using a probability-weighted discounted cash flow approach. The significant inputs used for the valuation are not observable in the market, and thus this fair value measurement represents a Level 3 measurement within the fair value hierarchy. Contingent consideration is recorded on the consolidated balance sheets under “Other current liabilities” and “Deferred gains and other long-term liabilities.” Significant increases or decreases in the underlying assumptions used to value the contingent consideration could significantly increase or decrease the fair value estimates recorded in the consolidated balance sheets.

During fiscal 2014, we reversed a previously recorded $4.8 million liability for contingent consideration related to the purchase of Go Cash as we discontinued our online lending businesses on September 30, 2014. Refer to Note 2 for further detail on discontinued operations. We further made a $12.0 million earn out payment related to the Grupo Finmart acquisition, and recorded $0.6 million of other individually immaterial adjustments, bringing the contingent consideration liability to $2.0 million at September 30, 2014.

During fiscal 2013, we paid $12.8 million in contingent consideration to Grupo Finmart’s noncontrolling owners, recorded $7.1 million of additional contingent consideration attributable to our Go Cash and Fondo ACH acquisitions and due to Grupo Finmart’s acquisition of a loan portfolio, and recorded $0.5 million of other individually immaterial adjustments, bringing the contingent consideration liability to $18.2 million at September 30, 2013.

There were no transfers of assets in or out of Level 1 or Level 2 fair value measurements in the periods presented.

Financial Assets, Temporary Equity and Liabilities Not Measured at Fair Value

Our financial assets, temporary equity and liabilities as of September 30, 2014 and 2013 that are not measured at fair value in our consolidated balance sheets are as follows:



	Carrying Value			Estimated Fair Value
	September 30, 2014			September 30, 2014		Fair Value Measurement Using
	September 30, 2014			September 30, 2014		Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Cash and cash equivalents	$	56,329		$	56,329	$	56,329	$	—	$	—
Restricted cash	62,406			62,406		62,406		—		—
Pawn loans	162,444			162,444		—		—		162,444
Consumer loans, net	67,594			68,699		—		—		68,699
Pawn service charges receivable, net	31,044			31,044		—		—		31,044
Consumer loan fees and interest receivable, net	30,653			30,653		—		—		30,653
Restricted cash, non-current	4,257			4,257		4,257		—		—
Non-current consumer loans, net	40,442			41,472		—		—		41,472
Total	$	455,169		$	457,304	$	122,992	$	—	$	334,312

Temporary equity:
Redeemable noncontrolling interest	$	35,498		$	55,680	$	—	$	—	$	55,680

Financial liabilities:
2.125% Cash convertible senior notes due 2019	$	185,693		$	185,738	$	—	$	185,738	$	—
Cash convertible senior notes due 2019 embedded derivative	36,994			$	36,994	—		36,994		—
Foreign currency debt	27,185		*	27,185		—		27,185		—
Consumer loans facility due 2019	54,045			54,178		54,178		—		—
Foreign currency unsecured notes	36,991		*	36,837		—		36,837		—
Foreign currency secured notes	26,195		*	53,487		—		53,487		—
Total	$	367,103		$	394,419	$	54,178	$	340,241	$	—



	Carrying Value			Estimated Fair Value
	September 30, 2013			September 30, 2013		Fair Value Measurement Using
	September 30, 2013			September 30, 2013		Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Cash and cash equivalents	$	36,317		$	36,317	$	36,317	$	—	$	—
Restricted cash	3,312			3,312		3,312		—		—
Pawn loans	156,637			156,637		—		—		156,637
Consumer loans, net	64,683			74,979		—		—		74,979
Pawn service charges receivable, net	30,362			30,362		—		—		30,362
Consumer loan fees and interest receivable, net	36,292			36,292		—		—		36,292
Restricted cash, non-current	2,156			2,156		2,156		—		—
Non-current consumer loans, net	70,294			89,693		—		—		89,693
Total	$	400,053		$	429,748	$	41,785	$	—	$	387,963

Temporary equity:
Redeemable noncontrolling interest	$	55,393		$	55,557	$	—	$	—	$	55,557

Financial liabilities:
Domestic line of credit	$	140,900		$	140,900	$	—	$	140,900	$	—
Secured foreign currency debt	30,310		*	31,832		—		31,832		—
Consumer loans facility due 2017	31,951			32,027		32,027		—		—
Unsecured notes	39,029		*	38,734		15,686		23,048		—
Secured notes	4,185		*	4,026		—		4,026		—
Total	$	246,375		$	247,519	$	47,713	$	199,806	$	—


*	Portions of these amounts are included in “Current maturities of long-term debt” and “Long-term debt, less current maturities” in our consolidated balance sheets.

Cash and cash equivalents and restricted cash bear interest at market rates and have maturities of less than 90 days.

The maximum U.S. pawn loan term ranges between 60 and 120 days, consisting of the primary term and grace period. The maximum Mexico pawn loan term is 40 days, consisting of the primary term and grace period.

We record pawn service charges using the interest method for all pawn loans we believe to be collectible. We base our estimate of collectible loans on several unobservable inputs, including recent redemption rates, historical trends in redemption rates and the amount of loans due in the following two months.

Consumer loan fees and interest receivable are carried in the consolidated balance sheet net of the allowance for uncollectible consumer loan fees and interest receivable, which is based on recent loan default experience adjusted for seasonal variations and collection percentages.

Based on the short-term nature of these assets we estimate that their carrying value approximates fair value.

Consumer loans, including long-term unsecured consumer loans made by Grupo Finmart, are carried in the consolidated balance sheet net of the allowance for estimated loan losses, which is based on recent loan default experience adjusted for seasonal variations. Consumer loans, other than those made by Grupo Finmart, have relatively short maturity periods that are generally 12 months; therefore, we estimate that their carrying value approximates fair value. Consumer loans made by Grupo Finmart have an average term of approximately 31 months. We estimated the fair value of the Grupo Finmart consumer loans by applying an income approach (the present value of future cash flows). Key assumptions include an annualized probability of default as well as a discount rate based on the funding rate plus the portfolio liquidity risk. Significant increases or decreases in the underlying assumptions used to value the consumer loans could significantly increase or decrease the fair value estimates recorded in the consolidated balance sheets.

The fair value of the redeemable noncontrolling interest was estimated by applying an income approach. This fair value measurement is based on significant inputs that are not observable in the market and thus represents a Level 3 measurement. Key assumptions include discount rates ranging from 5% to 10%, representing discounts for lack of control and lack of marketability that market participants would consider when estimating the fair value of the noncontrolling interest. Significant increases or decreases in the underlying assumptions used to value the redeemable noncontrolling interest could significantly increase or decrease the fair value estimates recorded in the consolidated balance sheets.

We measure the fair value of our financial liabilities using an income approach. The carrying value of the Convertible Notes as of September 30, 2014 is accreting to the $230.0 million redemption value using a discount rate of approximately 7%, which approximated the Company’s fair value incremental borrowing rate for a similar debt instrument (without cash conversion feature) as of the date of issuance and thus represents a Level 2 measurement. Fair value measurements for our domestic line of credit were calculated using discount rates based on an estimated senior secured spread plus term matched risk free rates as of the valuation dates. We utilize credit quality-related zero rate curves for Mexican Pesos built by a price vendor authorized by the Comisión Nacional Bancaria y de Valores to determine the fair value measurements of the remaining financial liabilities that are classified as Level 2. For fair value measurements that are classified as Level 1, we utilize quoted price and yield inputs from Bloomberg and a price vendor authorized by the Comisión Nacional Bancaria y de Valores.

See Note 5 for discussion of the fair value of our investment in unconsolidated affiliates.

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.

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

12 Months Ended

Sep. 30, 2014

Derivative Instruments and Hedging Activities

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Derivative instruments designated as cash flow hedging instruments

During the third quarter ended June 30, 2013, Grupo Finmart completed a $30.0 million cross-border debt offering for which it has to pay interest on a semiannual basis at a fixed rate. Grupo Finmart uses derivative instruments (cross currency forwards) to manage its exposure related to changes in foreign currency exchange rate on this instrument through its maturity on November 16, 2015. Grupo Finmart does not enter into derivative instruments for any purpose other than cash flow hedging.

Changes in the fair value of forward agreements designated as hedging instruments that effectively offset the variability of cash flows associated with exchange rate are reported in accumulated other comprehensive income. These amounts subsequently are reclassified into earnings in the same period or periods during which the hedged transaction affects earnings.

We assess the effectiveness of the hedges using linear regression for prospective testing, and the dollar offset method for retrospective testing. A hypothetical derivative with fair value of zero is created at the beginning of the hedge relationship; changes in actual derivative and hypothetical derivatives are used to carry out the testing. Based on the results of our testing, we have no ineffectiveness as of September 30, 2014 and 2013.

The following tables set forth certain information regarding our derivative instruments designated as cash flow hedging instruments:



		Fair Value of Derivative Instruments
Derivative Instrument	Balance Sheet Location	September 30, 2014		September 30, 2013
		(in thousands)
Foreign currency forwards	Prepaid expenses and other assets	$	2,420	$	1,813



	Amount of (Loss) Gain Recognized in Other Comprehensive Income on Derivatives (Effective Portion)
	Fiscal Year Ended September 30,
Derivative Instrument	2014			2013		2012
	(in thousands)
Foreign currency forwards	$	(453	)	$	2,388	$	—



		Amount of (Loss) Gain on Derivatives Reclassified into Income from Accumulated Other Comprehensive Income (Effective Portion)
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2014			2013		2012
		(in thousands)
Foreign currency forwards	Interest expense (income), net / Other income	$	(49	)	$	2,536	$	—

Derivative instruments not designated as hedging instruments

As described in Note 9, in June 2014 we issued and settled $200.0 million aggregate principal amount of Convertible Notes. We granted the initial purchasers the option to purchase up to an additional $30.0 million aggregate principal amount of Convertible Notes. On June 27, 2014, such option was exercised in full. On July 2, 2014, the purchase of the additional $30.0 million of Convertible Notes was settled. The conversion feature of the Convertible Notes can only be settled in cash and is required to be bifurcated from the Convertible Notes and treated as a separate derivative instrument. In order to offset the cash flow risk associated with the Convertible Notes Embedded Derivative, we purchased Convertible Notes Hedges, which are accounted for as derivative instruments. The Convertible Notes Embedded Derivative and the Convertible Notes Hedges are adjusted to fair value each reporting period and unrealized gains and losses are reflected in the consolidated income statements. We expect that the realized gain or loss from the Convertible Notes Hedges will substantially offset the realized loss or gain of the Convertible Notes Embedded Derivative upon maturity of the Convertible Notes. See Note 21 for additional information regarding the fair values of the Convertible Notes Embedded Derivative and the Convertible Notes Hedges.

During the fiscal year ended September 30, 2014, Grupo Finmart entered into cross currency forwards as part of the sale of certain long-term consumer loans on March 31, June 30, and September 30, 2014. See Note 20 for additional information regarding the loan sales. As part of that loan sale, Grupo Finmart also entered into agreements that transferred the rights and obligations of the cross currency forward to the trust and the agreements collectively met the definition of a foreign currency derivative which is accounted for separately. The cross currency forward and the derivative with the trust are adjusted to fair value each reporting period through earnings.

The following tables set forth certain information regarding our derivative instruments not designated as hedging instruments:



		Fair Value Asset (Liability) of Derivative Instruments
		Fiscal Year Ended September 30,
Derivative Instrument	Balance Sheet Location	2014			2013		2012
		(in thousands)
Convertible notes hedges	Other assets, net	$	36,994		$	—	$	—
Convertible notes embedded derivative	Long-term debt, less current maturities	(36,994		)	—		—
	Net balance sheet asset (liability)	$	—		$	—	$	—

Foreign currency forwards	Prepaid expenses and other assets	$	1,152		$	—	$	—
Foreign currency forwards	Other current liabilities	1,308			—		—
	Net balance sheet asset	$	2,460		$	—	$	—



		Amount of Unrealized Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2014		2013		2012
		(in thousands)
Foreign currency forwards	Other income	$	2,460	$	—	$	—

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Consolidated Financial Information

12 Months Ended

Sep. 30, 2014

Supplemental Consolidated Financial Information

SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION

Supplemental Consolidated Balance Sheets Information

The following table provides information on net amounts included in pawn service charges receivable, consumer loan fees and interest receivable, inventory and prepaid expenses and other assets:



	September 30,
	2014			2013
	(in thousands)
Pawn service charges receivable:
Gross pawn service charges receivable	$	41,351		$	40,336
Allowance for uncollectible pawn service charges receivable	(10,307		)	(9,974		)
Pawn service charges receivable, net	$	31,044		$	30,362
Consumer loan fees and interest receivable:
Gross consumer loan fees and interest receivable	$	39,333		$	38,059
Allowance for uncollectible consumer loan fees and interest receivable	(8,680		)	(1,767		)
Consumer loan fees and interest receivable, net	$	30,653		$	36,292
Inventory:
Inventory, gross	$	154,218		$	149,446
Inventory reserves	(14,799		)	(4,246		)
Inventory, net	$	139,419		$	145,200
Prepaid expenses and other assets:
Receivable from sale of long-term consumer loan portfolio (1)	$	43,780		$	—
Other prepaid expenses and other assets	33,179			34,217
Prepaid expenses and other assets	$	76,959		$	34,217

(1) For additional information, see Note 20.

During the first quarter ended December 31, 2013, we sold seven U.S. pawn stores (three in Louisiana, two in Mississippi, one in Alabama and one in Florida) for $11.0 million, of which $10.0 million was paid in cash and $1.0 million with a 14% promissory note due on December 31, 2018. The carrying value of the stores' net assets amounted to $3.7 million, primarily consisting of $1.5 million of pawn loans, $1.9 million of inventory, and $0.4 million of pawn service charge receivable, offset by $0.1 million of assumed liabilities. In the first quarter of December 31, 2013, we realized a gain of $6.3 million, which is included under “(Gain) loss on sale or disposal of assets” in our consolidated statements of operations. In addition, we recorded a deferred gain of $0.7 million, of which $0.6 million was realized in the second quarter ended March 31, 2014 when we settled the promissory note for $0.9 million.

Supplemental Consolidated Statements of Operations Information

The table below provides advertising expense for periods presented. Advertising costs are included in “Administrative” expense in our consolidated statements of operations:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Advertising expense	$	7,435	$	7,220	$	5,159

Other Supplemental Information

We issue letters of credit (“LOC”) to enhance the creditworthiness of our customers seeking unsecured loans from unaffiliated lenders. The letters of credit assure the lenders that if borrowers default on the loans, we will pay the lenders, upon demand, the principal and accrued interest owed to the lenders by the borrowers plus any insufficient funds fees. In addition we post as cash collateral a specified percentage of the maximum exposure for LOC losses.

Our current carrying value of cash collateral and other assets, is included in “Prepaid expenses and other assets” in our consolidated balance sheets, expected LOC losses and accounts payable are included in “Accounts payable and other accrued expenses” in our consolidated balance sheets, maximum exposure for losses on letters of credit if all brokered loans defaulted and none was collected including the portion of that exposure secured by titles to customers’ automobiles, not included in our consolidated balance sheets, is summarized below:



	September 30,
	2014		2013
	(in thousands)
Consumer loans:
Cash collateral and other assets	$	9,135	$	10,292
Expected LOC losses	4,708		2,623
Accounts payable	1,026		1,010
Maximum exposure for LOC losses (1) (2)	29,502		33,380

(1) These amounts are not recorded in our consolidated balance sheets.

(2) $7.8 million and $9.9 million of this exposure as of September 30, 2014 and 2013, respectively, was secured by titles to customers’ automobiles.

Valuation and Qualifying Accounts:



			Additions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period
	(in thousands)
Allowance for valuation of inventory:
Year Ended September 30, 2014	$	4,246	$	10,553	$	—	$	—	$	14,799
Year Ended September 30, 2013	5,574		—		—		1,328		4,246
Year Ended September 30, 2012	9,481		—		—		3,907		5,574
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2014	$	9,974	$	—	$	333	$	—	$	10,307
Year Ended September 30, 2013	11,427		—		—		1,453		9,974
Year Ended September 30, 2012	10,720		—		707		—		11,427
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2014	$	1,767	$	—	$	6,913	$	—	$	8,680
Year Ended September 30, 2013	4,430		—		—		2,663		1,767
Year Ended September 30, 2012	571		—		3,859		—		4,430
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2014	$	659	$	—	$	—	$	495	$	164
Year Ended September 30, 2013	2,242		—		—		1,583		659
Year Ended September 30, 2012	1,425		817		—		—		2,242

Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation	Consolidation The consolidated financial statements include the accounts of EZCORP, Inc. ("EZCORP") and its consolidated subsidiaries. All inter-company accounts and transactions have been eliminated in consolidation.
Pawn Loan and Sales Revenue Recognition	Pawn Loan and Sales Revenue Recognition We record pawn service charges using the interest method for all pawn loans we believe to be collectible. We base our estimate of collectible loans on several factors, including recent redemption rates, historical trends in redemption rates and the amount of loans due in the following two months. Unexpected variations in any of these factors could change our estimate of collectible loans, affecting our earnings and financial condition. If a pawn loan is not repaid, we value the forfeited collateral (inventory) at the lower of cost (pawn loan principal) or market value of the item. We record sales revenue and the related cost when this inventory is sold, or when we receive the final payment on a layaway sale. Sales tax collected on the sale of inventory is excluded from the amount recognized as sales and instead recorded as a liability in “Accounts payable and other accrued expenses” in our consolidated balance sheets until remitted to the appropriate governmental authorities.
Consumer Loans	Consumer Loans We provide a variety of short-term consumer loans including single-payment and multiple-payment unsecured loans and single-payment and multiple-payment auto title loans. In Texas, we provide fee-based credit services to customers seeking loans. In Mexico, Grupo Finmart enters into agreements with employers that permit it to market consumer loans to employees. Payments are withheld by the employers through payroll deductions and remitted to Grupo Finmart. Revenue Recognition Unsecured Consumer Loan Credit Service Fees — We earn credit service fees when we assist customers in obtaining unsecured loans from unaffiliated lenders. We initially defer recognition of a portion of the fees we expect to collect and recognize that deferred net amount over the life of the related loans. We reserve the percentage of credit service fees we expect not to collect. Fees related to defaulted loans increase credit service fee revenue upon collection. Unsecured loan credit service fee revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations. Unsecured Consumer Loan Revenue — We accrue fees and interest in accordance with state and Canadian provincial laws on the percentage of unsecured loans (single-payment and multiple-payment) we have made that we believe to be collectible. Accrued fees related to defaulted loans reduce fee revenue upon loan default and increase fee revenue upon collection. Unsecured loan revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations. Long-term Unsecured Consumer Loan Revenue — Grupo Finmart customers obtain installment loans with a series of payments due over as long as a four-year period. We recognize consumer loan interest related to loans we originate based on the percentage of consumer loans made that we believe to be collectible. We recognize interest revenue ratably over the life of the related loans. We reserve the percentage of interest we expect not to collect. Interest related to defaulted loans increase consumer loan fee revenue upon collection. Long-term unsecured consumer loan revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations. Incremental direct costs incurred (commissions) are capitalized and deferred ratably over the life of the loans. Amortization of these costs is included in “Operations” expense in our consolidated statements of operations. Auto Title Loan Credit Service Fee Revenue — We earn auto title credit service fees when we assist customers in obtaining auto title loans from unaffiliated lenders. We recognize the fee revenue ratably over the life of the loan, and reserve the percentage of fees we expect not to collect. Auto title loan credit service fee revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations. Auto Title Loan Revenue — We accrue fees in accordance with state laws on the percentage of auto title loans we have made that we believe to be collectible. We recognize the fee revenue ratably over the life of the loan. Auto title loan revenue is included in “Consumer loan fees and interest” in our consolidated statements of operations.
Bad Debt and Allowance For Losses	Bad Debt and Allowance for Losses Unsecured Consumer Loan Credit Service Bad Debt — We issue letters of credit to enhance the creditworthiness of our customers seeking unsecured loans from unaffiliated lenders. The letters of credit assure the lenders that if borrowers default on the loans, we will pay the lenders, upon demand, the principal and accrued interest owed to the lenders by the borrowers plus any insufficient funds fees. Although amounts paid under letters of credit may be collected later, we charge those amounts to consumer loan bad debt upon default. We record recoveries under the letters of credit as a reduction of bad debt at the time of collection. After attempting collection of bad debts internally, we occasionally sell them to an unaffiliated company as another method of recovery. We record the proceeds from such sales as a reduction of bad debt at the time of the sale. Unsecured consumer loan credit service bad debt is included in "Consumer loan bad debt" in our consolidated statements of operations. Consumer loans made by EZCORP Online are considered delinquent if they are not repaid or renewed by the maturity date. We do not accrue additional revenues on delinquent loans. All outstanding principal balances and related fee receivables greater than 60 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. The majority of our credit service customers obtain short-term unsecured loans with a single maturity date. These short-term loans, with terms averaging about 20 days, are considered defaulted if they have not been repaid or renewed by the maturity date. Other credit service customers obtain multiple-payment loans with a series of payments due over as much as a seven-month period. If one payment of a multiple-payment loan is delinquent, that one payment is considered defaulted. If more than one payment is delinquent at any time, the entire loan is considered defaulted. Allowance for Losses on Unsecured Consumer Loan Credit Services — We provide an allowance for losses we expect to incur under letters of credit for brokered unsecured loans that have not yet matured. The allowance is based on recent loan default experience adjusted for seasonal variations. It includes all amounts we expect to pay to the unaffiliated lenders upon loan default, including loan principal, accrued interest and insufficient funds fees, net of the amounts we expect to collect from borrowers (collectively, “Expected LOC Losses”). Changes in the allowance are charged to consumer loan bad debt in our consolidated statements of operations. We include the balance of Expected LOC Losses in “Accounts payable and other accrued expenses” in our consolidated balance sheets. Based on the expected loss and collection percentages, we also provide an allowance for the unsecured loan credit service fees we expect not to collect, and charge changes in this allowance to consumer loan fee revenue, which is included in "Consumer loan fees and interest" in our consolidated statements of operations. Unsecured Consumer Loan Bad Debt — In general, we consider a single-payment loan defaulted if it has not been repaid or renewed by the maturity date. If one payment of a multiple-payment loan is delinquent, that one payment is considered defaulted. If more than one payment is delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, we charge the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. We record collections of principal as a reduction of consumer loan bad debt when collected. After attempting collection of bad debts internally, we occasionally sell them to an unaffiliated company as another method of recovery and record the proceeds from such sales as a reduction of bad debt at the time of sale. Unsecured consumer loan bad debt is included in "Consumer loan bad debt" in our consolidated statements of operations. We do not accrue additional revenues on delinquent loans. All outstanding principal balances and related fee receivables greater than 60 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. Unsecured Consumer Loan Allowance for Losses — We provide an allowance for losses on unsecured loans that have not yet matured and related fees receivable, based on recent loan default experience adjusted for seasonal variations. We charge any changes in the principal valuation allowance to "Consumer loan bad debt" in our consolidated statements of operations. We record changes in the fee receivable valuation allowance to "Consumer loan fees and interest" in our consolidated statements of operations. Long-Term Unsecured Consumer Loan Bad Debt — Consumer loans made by Grupo Finmart are considered in current status as long as the customer is employed and Grupo Finmart receives payments via payroll withholdings. Loans made to customers no longer employed are considered current if payments are made by the due date. If one payment of a loan is delinquent, that one payment is considered defaulted. If two or more payments are delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, Grupo Finmart charges the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. Recoveries of written-off principal are recorded as a reduction of consumer loan bad debt when collected. Long-term unsecured consumer loan bad debt is included in "Consumer loan bad debt" in our consolidated statements of operations. Long-Term Unsecured Consumer Loan Allowance for Losses — Grupo Finmart provides an allowance for losses on consumer loans that have not yet matured and related fees receivable based on recent loan default experience. Changes in the principal valuation allowance are charged to "Consumer loan bad debt" and changes in the interest receivable valuation allowance are charged to "Consumer loan fees and interest" in our consolidated statements of operations. Auto Title Loan Credit Services Bad Debt and Allowance for Losses — We issue letters of credit to enhance the creditworthiness of our customers seeking auto title loans from unaffiliated lenders. The letters of credit assure the lenders that if borrowers default on the loans, we will pay the lenders, upon demand, all amounts owed to the lenders by the borrowers plus any insufficient funds fees. Through a charge to auto title loan bad debt, we provide an allowance for losses we expect to incur under letters of credit for brokered auto title loans, and record actual charge-offs against this allowance. The allowance includes all amounts we expect to pay to the unaffiliated lenders upon loan default, including principal, accrued interest and insufficient funds fees, net of the amounts we expect to collect from borrowers or through the sale of repossessed vehicles. We include the allowance for expected losses in “Accounts payable and other accrued expenses” in our consolidated balance sheets. Auto Title Loan Bad Debt and Allowance for Losses — Based on historical collection experience, the age of past-due loans and amounts we expect to receive through the sale of repossessed vehicles, we provide an allowance for losses on auto title loans and related fees receivable. We charge any increases in the principal valuation allowance to consumer loan bad debt and charge uncollectable loans against this allowance. We record changes in the fee receivable valuation allowance to "Consumer loan fees and interest" in our consolidated statements of operations. The accuracy of our allowance estimates is dependent upon several factors, including our ability to predict future default rates based on historical trends and expected future events. We base our estimates on observable trends and various other assumptions that we believe to be reasonable under the circumstances. We review and analyze our loan portfolios based on aggregation of loans by type and duration of the loan products. Loan repayment trends and default rates are evaluated each month based on each loan portfolio and adjustments to loss allowance are made accordingly. A documented and systematic process is followed. We consider consumer loans made at our storefronts and online in the U.K. to be defaulted if they have not been repaid or renewed by the maturity date. If one payment of a multiple-payment loan is delinquent, that one payment is considered defaulted. If more than one payment is delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, we charge the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. Accrued fees related to defaulted loans reduce fee revenue upon loan default, and increase fee revenue upon collection. Based on historical collection experience, the age of past-due loans and amounts we expect to receive through the sale of repossessed vehicles, we provide an allowance for losses on auto title loans. Consumer loans made by EZCORP Online are considered delinquent if they are not repaid or renewed by the maturity date. We do not accrue revenues on delinquent loans. All outstanding principal balances and fee receivables greater than 60 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. Subsequent collections of these amounts are recorded as a reduction to consumer loan bad debt expense and as consumer loan fee revenue. Consumer loans made online in the U.K. are considered delinquent if they are not repaid or renewed by the maturity date. Based on historical collection experience and the age of past-due loans, we provide an allowance for losses up to 90 days past due. All outstanding principal balances and fee receivables greater than 90 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. Subsequent collections of these amounts are recorded as a reduction to consumer loan bad debt expense and as consumer loan fee revenue. Grupo Finmart's consumer loans are considered in current status as long as the customer is employed and Grupo Finmart receives payments via payroll withholdings. Loans outstanding from customers no longer employed are considered current if payments are made by the due date. If one payment of a loan is delinquent, that one payment is considered defaulted. If two or more payments are delinquent at any time, the entire loan is considered defaulted. Although defaulted loans may be collected later, Grupo Finmart charges the loan principal to consumer loan bad debt upon default, leaving only active loans in the reported balance. Subsequent collections of principal are recorded as a reduction of consumer loan bad debt when collected. Accrued fees related to defaulted loans reduce fee revenue upon default, and increase fee revenue upon collection. Auto title loans remain as recorded investments when in delinquent or nonaccrual status. We consider an auto title loan past due if it has not been repaid or renewed by the maturity date. Based on experience, we establish a reserve on all auto title loans. On auto title loans more than 90 days past due, we reserve the percentage we estimate will not be recoverable through auction and reserve 100% of loans for which we have not yet repossessed the underlying collateral. No fees are accrued on any auto title loans more than 90 days past due. Short-term unsecured consumer loans made online by EZCORP Online remain as recorded investments when in delinquent or nonaccrual status. We consider these loans past due if they have not been repaid or renewed by the maturity date. Valuation reserves are based on days past due and respective historical collection rates. We reserve 100% of loans once they are more than 60 days past due. No fees are accrued on short-term consumer loans. Short-term unsecured consumer loans made online in the U.K. remain as recorded investments when in default or nonaccrual status. Based on historical collection experience and the age of past-due loans, we provide an allowance for losses up to 90 days past due. All outstanding principal balances and fee receivables greater than 90 days past due are considered defaulted. Upon default, we charge consumer loan principal to consumer loan bad debt and reverse accrued unsecured consumer loan fee revenue. Subsequent collections of these amounts are recorded as a reduction to consumer loan bad debt expense and as consumer loan fee revenue. Consumer loans made by Grupo Finmart remain on the balance sheet as recorded investments when in delinquent status. We consider a consumer loan past due if it has not been repaid or renewed by the maturity date; however, it is not unusual to have a lag in payments due to the time it takes the government agencies to setup the initial payroll withholding. Only those consumer loans made to customers that are no longer employed are considered in nonaccrual status. We establish a reserve on all consumer loans, based on historical experience. No fees are accrued on any consumer loans made to customers that are no longer employed.
Transfers and Servicing of Financial Assets, Transfers of Financial Assets, Sales, Policy [Policy Text Block]	Transfer of Financial Assets In accordance with FASB ASC 860-10-40-5, transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity, or the ability to unilaterally cause the holder to return specific assets. The sales price net of the carrying amount of the loan portfolio is recorded as revenue in “Consumer loan sales and other revenue” in our consolidated statements of operations. The accelerated commission and other related expenses are recorded in “Operations” expense in our consolidated statements of operations. The proceeds of the loan portfolio sales are reflected as investing activities in the Company's consolidated statements of cash flows, as they were not specifically originated for resale.
Inventory and Cost of Goods Sold	Inventory and Cost of Goods Sold If a pawn loan is not redeemed, we record the forfeited collateral at cost (the principal amount of the pawn loan) in "Inventory, net" in our consolidated balance sheets. We do not record loan loss allowances or charge-offs on the principal portion of pawn loans, as they are fully collateralized. We record our inventory using the specific identification method of accounting. In order to state inventory at the lower of cost or market value, we record an allowance for excess, obsolete or slow moving inventory based on the type and age of merchandise. We include in "Merchandise cost of goods sold" in our consolidated statements of operations the historical cost of inventory sold, inventory shrinkage and any change in the allowance for inventory shrinkage and valuation. We also include the cost of operating our central jewelry processing unit, as it relates directly to sales of precious metals to refiners.
Cash and Cash Equivalents and Cash Concentrations	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 that often exceed FDIC insured limits. We manage our credit risk associated with cash and cash equivalents and cash concentrations by investing in high quality instruments or funds, concentrating 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 amounts represent amounts that can only be used to settle liabilities of Grupo Finmart's securitization trust or for interest payments on Grupo Finmart's debt. Refer to Note 9 for further detail.
Software Development Costs	Software Development Costs We capitalize certain costs incurred in connection with developing or obtaining software for internal use and amortize the costs by the straight-line method over the estimated useful lives of each system, typically five years.
Customer Layaway Deposits	Customer Layaways Customer layaway deposits are recorded as deferred revenue until we collect the entire related sales price and deliver the related merchandise to the customer. Nonrefundable customer layaway fees are charged upfront and recognized when collected.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and other intangible assets having indefinite lives are not subject to amortization. In accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 350-20-35 Goodwill — Subsequent Measurement, we test goodwill and intangible assets with an indefinite useful life for potential impairment annually as of September 30, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The impairment test consists of two steps: in step one, the carrying value of the reporting unit is compared with its fair value; in step two, which is applied when the carrying value is more than its fair value, the amount of goodwill impairment, if any, is derived by deducting the fair value of the reporting unit’s assets and liabilities from the fair value of its equity, and comparing that amount with the carrying amount of goodwill. We perform our impairment analysis utilizing the income approach. This approach uses future cash flows and estimated terminal values for each of our reporting units (discounted using a market participant perspective) to determine the fair value of each reporting unit, which is then compared to the carrying value of the reporting unit to determine if there is an impairment. A reporting unit is the operating segment, or one level below that operating segment (the component level) if discrete financial information is prepared and regularly reviewed by segment management. However, components are aggregated as a single reporting unit if they have similar economic characteristics. We have determined that our reporting units are the same as our operating segments. The income approach includes assumptions about revenue growth rates, operating margins and terminal growth rates discounted by an estimated weighted-average cost of capital derived from other publicly traded companies that are similar but not identical from an operational and economic standpoint. We use discount rates that are commensurate with the risks and uncertainty inherent in the respective businesses and in our internally developed forecasts. Discount rates used in our reporting unit valuations ranged from 16% to 21%. Changes in the economic conditions or regulatory environment could negatively affect our key assumptions.
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 Tangible Long-Lived Assets	Valuation of Tangible Long-Lived Assets We assess the impairment of tangible long-lived assets whenever events or changes in circumstances indicate that the net recorded amount may not be recoverable. The following factors could trigger an impairment review: significant underperformance relative to historical or projected future cash flows, significant changes in the manner of use of the assets or the strategy for the overall business, significant negative industry trends or legislative changes prohibiting us from offering our loan products. An impairment loss is recognized if the future undiscounted cash flows associated with the asset and the estimated fair value of the asset are less than the asset's carrying value. In conjunction with discontinued operations, we recognized impairment of tangible long-lived assets for the U.S. & Canada and Other International reporting units at September 30, 2014. See Notes 2 and 6 for additional information.
Fair value of Financial Instruments	Fair Value of Financial Instruments We have elected not to measure at fair value any eligible items for which fair value measurement is optional. We determine the fair value of financial instruments by reference to various market data and other valuation techniques, as appropriate. Unless otherwise disclosed, the fair values of financial instruments approximate their recorded values, due primarily to their short-term nature. The recorded value of our outstanding debt is assumed to estimate its fair value, as it has no prepayment penalty and a floating interest rate based on market rates.
Derivative Instruments and Hedging Policy	Derivative Instruments and Hedging Activities We recognize all derivative instruments as either assets or liabilities in our consolidated balance sheets at their respective fair values. For derivatives designated in hedging relationships, changes in the fair value are either offset through earnings against the change in fair value of the hedged item attributable to the risk being hedged or recognized in accumulated other comprehensive income, to the extent the derivative is effective at offsetting the changes in cash flows being hedged until the hedged item affects earnings. We enter into derivative contracts that we intend to designate as a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (cash flow hedge). For all hedging relationships, we formally document the hedging relationship and its risk‑management objective and strategy for undertaking the hedge, the hedging instrument, the hedged transaction, the nature of the risk being hedged, how the hedging instrument's effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively, and a description of the method used to measure ineffectiveness. We also formally assess, both at the inception of the hedging relationship and on an ongoing basis, whether the derivatives that are used in hedging relationships are highly effective in offsetting changes in cash flows of hedged transactions. For derivative instruments that are designated and qualify as part of a cash flow hedging relationship, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings. We discontinue hedge accounting prospectively when it is determined that the derivative is no longer effective in offsetting cash flows attributable to the hedged risk, the derivative expires or is sold, terminated, or exercised, the cash flow hedge is redesignated because a forecasted transaction is not probable of occurring, or management determines to remove the designation of the cash flow hedge. In all situations in which hedge accounting is discontinued and the derivative remains outstanding, we continue to carry the derivative at its fair value on the consolidated balance sheets and recognize any subsequent changes in its fair value in earnings. When it is probable that a forecasted transaction will not occur, we discontinue hedge accounting and recognize immediately in earnings gains and losses that were accumulated in other comprehensive income related to the hedging relationship.
Acquisitions	Acquisitions We adopted FASB ASC 805-10-65 Business Combinations — Revised on October 1, 2009, and have applied it prospectively to all business acquisitions completed since that date. In accordance with FASB ASC 805-10-65, we allocate the total acquisition price to the fair value of assets and liabilities acquired and immediately expense transaction costs that would have been included in the purchase price allocation under previous accounting standards.
Foreign Currency Translation	Foreign Currency Translation Our equity investment in Cash Converters International is translated from Australian dollars into U.S. dollars at the exchange rates as of the investee's balance sheet date of June 30. The related interest in the investee's net income is translated at the average exchange rate for each six-month period reported by the investee. The functional currency of Empeño Fácil, our wholly owned subsidiary, Grupo Finmart, our 76% owned subsidiary, and TUYO, our 59% owned subsidiary, is the Mexican peso. The functional currency of our wholly owned foreign subsidiary in Canada is the Canadian dollar. Our foreign subsidiaries' balance sheet accounts are translated from their respective functional currencies into U.S. dollars at the exchange rate at the end of each quarter, and their earnings are translated into U.S. dollars at the average exchange rate each quarter. We present resulting translation adjustments as a separate component of stockholders’ equity. Foreign currency transaction gains and losses have not been significant, and are reported as “Other (income) expense” in our consolidated statements of operations.
Securitization of Consumer Loans	Securitization of Consumer Loans Our majority-owned subsidiary, Grupo Finmart, periodically transfers certain consumer loans to a bankruptcy remote trust in securitization transactions. These securitizations are accounted for as secured borrowings, and no gains or losses are recognized at the time of the transaction. Secured borrowings are transactions involving transfers of financial assets that are accounted for as financings with the assets pledged as collateral. We consolidate the assets and liabilities of the trust and disclose in our consolidated balance sheets the consolidated assets and liabilities of the trust that can only be used to settle its liabilities.
Operations Expense	Operations Expense Included in operations expense are costs related to operating our stores, online businesses 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, regional and area management expenses, the costs of our bad debt collection center and allocations of certain corporate costs.
Administrative Expense	Administrative Expense Included in 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 and costs related to the operation of our administrative offices such as rent, property taxes, insurance and information technology.
Advertising	Advertising We expense advertising costs as incurred.
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. Management believes that it is more likely than not that forecasted income, including income that may be generated as a result of certain tax planning strategies, together with future reversals of existing taxable temporary differences, will be sufficient to fully recover the deferred tax assets. In the event that we determine all or part of the net deferred tax assets are not realizable in the future, we will make an adjustment to the valuation allowance that would be charged to earnings in the period such determination is made.
Stock Compensation	Stock Compensation We account for stock compensation in accordance with the fair value recognition provisions of FASB ASC 718-10-25 Compensation — Stock Compensation. The fair value of restricted shares is measured at the closing market price of our stock on the date of grant, which is amortized over the vesting period for each grant. When we grant options, our policy is to estimate the grant-date fair value of the options using the Black-Scholes-Merton option-pricing model and amortize that fair value to compensation expense on a ratable basis over the options’ vesting periods for both cliff vesting and pro-rata vesting grants. We have granted no stock options since fiscal 2007.
Treasury Stock	Treasury Stock We account for treasury stock under the cost method. When treasury stock is re-issued, proceeds in excess of cost are recorded as a component of additional paid-in capital in our consolidated balance sheets. Any deficiency is recorded as a component of additional paid-in capital to the extent that there are previously recorded gains to offset the losses. If there are no treasury stock gains in additional paid-in capital, the losses upon re-issuance of treasury stock are recorded as a component of retained earnings in our consolidated balance sheets.
Use of Estimates	Use of Estimates and Assumptions The preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and related disclosure of contingent assets and liabilities. On an on-going basis, we evaluate our estimates and judgments, including those related to revenue recognition, inventory, loan loss allowances, long-lived and intangible assets, income taxes, contingencies and litigation. We base our estimates on historical experience, observable trends and various other assumptions that we believe are reasonable under the circumstances. We use this information to make judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ materially from the estimates under different assumptions or conditions.
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740) — Presentation of an Unrecognized Tax Benefit when a Net Operating Loss Carryforward or Tax Credit Carryforward Exists. This update provides that an entity's unrecognized tax benefit, or a portion of its unrecognized tax benefit, should be presented in its financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with one exception. That exception states that, to the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position, or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. This update applies prospectively to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. Retrospective application is also permitted. This update is effective for annual periods, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-03 did not have a material effect on our financial position, results of operations or cash flows. In March 2013, the FASB issued ASU 2013-05, Foreign Currency Matters (Topic 830) — Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force). This update applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity, or no longer holds a controlling financial interest in a subsidiary or group of assets that is a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. ASU 2013-05 is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-05 did not have a material effect on our financial position, results of operations or cash flows. In February 2013, the FASB issued ASU 2013-04, Liabilities (Topic 405) — Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force). This update provides guidance for the recognition, measurement and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date (except for obligations addressed within existing guidance in U.S. GAAP). Examples of obligations within the scope of ASU 2013-04 include debt arrangements, other contractual obligations and settled litigation and judicial rulings. ASU 2013-04 is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of ASU 2013-04 did not have a material effect on our financial position, results of operations or cash flows. In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220) — Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. This update requires an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. This update requires entities to apply the amendments for periods beginning after December 15, 2012 and interim periods within those annual periods and to provide the required disclosures for all reporting periods presented. The adoption of ASU 2013-02 did not have a material effect on our financial position, results of operations or cash flows. Recently Issued Accounting Pronouncements In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40). This update provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. ASU 2014-15 requires management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). ASU 2014-15 is effective prospectively for fiscal years beginning after December 15, 2016, and interim periods within those years. We do not anticipate that the adoption of ASU 2014-15 will have a material effect on our financial position, results of operations or cash flows. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The amendments in ASU 2014-09 will be added to the Accounting Standards Codification as Topic 606, Revenue from Contracts with Customers, and will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, as well as some cost guidance in Subtopic 605-35, Revenue Recognition - Construction-Type and Production-Type Contracts. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, the guidance provides that an entity should apply the following steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the entity satisfies a performance obligation. Notably, the existing requirements for the recognition of a gain or loss on the transfer of non-financial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles — Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement in ASU 2014-09. For public entities, the amendments in ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period, and early application is prohibited. The new standard allows for two methods of adoption: (a) full retrospective adoption, meaning the standard is applied to all periods presented, or (b) modified retrospective adoption, meaning the cumulative effect of applying the new standard is recognized as an adjustment to the fiscal 2017 opening retained earnings balance. We have not completed the process of evaluating the impact that will result from adopting ASU 2014-09. Therefore we are unable to disclose the impact that adopting ASU 2014-09 will have on our financial position, results of operations, and cash flows when such statement is adopted. In April 2014, the FASB issued ASU 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360) — Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This update provides guidance for the reporting of discontinued operations if (1) a component or group of components of an entity meets the criteria in FASB ASC Paragraph 205-20-45-1E to be classified as held for sale; (2) the component of an entity or group of components of an entity is disposed of by sale; or (3) the component of an entity or group of components of an entity is disposed of other than by sale (for example, by abandonment or in a distribution to owners in a spinoff). This update states that a discontinued operation can also include a business or nonprofit activity. Among other disclosures, ASU 2014-08 requires an entity to present, for each comparative period, the assets and liabilities of a disposal group that includes a discontinued operation separately in the asset and liability sections, respectively, of the statement of financial position. ASU 2014-08 is effective prospectively for (1) all disposals of components that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years; and (2) all businesses or nonprofit activities that, on acquisition, are classified as held for sale that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. We do not anticipate that the adoption of ASU 2014-08 will have a material effect on our financial position, results of operations or cash flows.
Earnings per Share	The two-class method is utilized for the computation of earnings per share. The two-class method requires a portion of net income to be allocated to participating securities, which are unvested awards of share-based payments with non-forfeitable rights to receive dividends or dividend equivalents, if declared. Income allocated to these participating securities is excluded from net earnings allocated to common shares. There were no participating securities outstanding during the years ended September 30, 2014, 2013 and 2012. We compute basic earnings per share on the basis of the weighted average number of shares of common stock outstanding during the period. We compute diluted earnings per share on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options, restricted stock awards, and warrants. Potential common shares are required to be excluded from the computation of diluted earnings per share if the assumed proceeds upon exercise or vest, as defined by FASB ASC 718-10-25, 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.

Discontinued Operations (Tables)

12 Months Ended

Sep. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued operations

The table below summarizes the operating losses from discontinued operations by operating segment:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
U.S. & Canada:
Net revenues	$	6,717		$	8,739		$	6,545
Expenses	13,163			22,548			10,910
Operating loss from discontinued operations before taxes	(6,446		)	(13,809		)	(4,365		)
Total termination costs related to the reorganization	48,126			13,049			—
Loss from discontinued operations before taxes	(54,572		)	(26,858		)	(4,365		)
Income tax benefit (provision)	20,092			1,392			(77		)
Loss from discontinued operations, net of tax	$	(34,480	)	$	(25,466	)	$	(4,442	)

Latin America:
Net revenues	$	(1,504	)	$	5,215		$	3,645
Expenses	398			4,461			4,560
Operating (loss) income from discontinued operations before taxes	(1,902		)	754			(915		)
Total termination (benefits) costs related to the reorganization	(2,037		)	9,141			—
Income (loss) from discontinued operations before taxes	135			(8,387		)	(915		)
Income tax (provision) benefit	(41		)	2,516			307
Income (loss) from discontinued operations, net of tax	$	94		$	(5,871	)	$	(608	)

Other International:
Net revenues	$	7,036		$	12,767		$	6,528
Expenses	12,976			15,882			6,734
Operating loss from discontinued operations before taxes	(5,940		)	(3,115		)	(206		)
Total termination costs related to the reorganization	53,100			—			—
Loss from discontinued operations before taxes	(59,040		)	(3,115		)	(206		)
Income tax provision	—			—			(87		)
Loss from discontinued operations, net of tax	(59,040		)	(3,115		)	(293		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(59,040	)	$	(3,039	)	$	(440	)

Consolidated:
Net revenues	$	12,249		$	26,721		$	16,718
Expenses	26,537			42,891			22,204
Operating loss from discontinued operations before taxes	(14,288		)	(16,170		)	(5,486		)
Total termination costs related to the reorganization*	99,189			22,190			—
Loss from discontinued operations before taxes	(113,477		)	(38,360		)	(5,486		)
Income tax benefit	20,051			3,908			143
Loss from discontinued operations, net of tax	(93,426		)	(34,452		)	(5,343		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(93,426	)	$	(34,376	)	$	(5,490	)


*	Fiscal 2014 includes a $3.3 million benefit related to the fiscal 2013 reorganization due to differences between the initial estimated termination costs and the final amounts settled during the year.



	Fiscal Year Ended September 30,
	2014			2013
	(in thousands)
Goodwill impairment	$	84,158		$	—
Long-lived assets impairment	11,795			5,605
Other*	7,590			896
Asset write-down to liquidation value	2,882			7,081
Lease termination costs	1,504			8,608
Reversal of contingent consideration payable	(4,792		)	—
	$	103,137		$	22,190

Activity for restructuring costs

Activity for restructuring costs during fiscal 2014 resulting from this initiative is summarized as follows:



	Balance at		Charged to		Cash			Balance at
	September 30, 2013		Expense		Payments			September 30, 2014
	(in thousands)
Restructuring charges	$	—	$	6,664	$	(543	)	$	6,121

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

Schedule of recognized identified assets acquired and liabilities assumed

Acquisitions (Tables)

12 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

The following tables provide information related to the acquisitions of domestic and foreign retail and financial services locations during the year ended September 30, 2013:



	Fiscal Year Ended September 30, 2013
	Go Cash	Other Acquisitions
Number of asset purchase acquisitions	1	1
Number of stock purchase acquisitions	—	3

U.S. stores acquired	—	12
Foreign stores acquired	—	26
Total stores acquired	—	38



	Fiscal Year Ended September 30, 2013
	Go Cash		Other Acquisitions
	(in thousands)
Consideration:
Cash	$	—	$	17,980
Equity instruments	27,776		10,929
Deferred consideration	23,000		2,872
Contingent consideration	4,792		2,501
Fair value of total consideration transferred	55,568		34,282
Cash acquired	—		(3,040		)
Total purchase price	$	55,568	$	31,242



	Fiscal Year Ended September 30, 2013
	Go Cash		Other Acquisitions
	(in thousands)
Current assets:
Pawn loans	$	—	$	5,714
Consumer loans, net	—		1,079
Service charges and fees receivable, net	23		399
Inventory, net	—		2,441
Prepaid expenses and other assets	120		508
Total current assets	143		10,141
Property and equipment, net	268		1,078
Goodwill	44,020		17,187
Non-current consumer loans, net	—		3,336
Intangible assets	11,215		2,685
Other assets	124		314
Total assets	$	55,770	$	34,741
Current liabilities:
Accounts payable and other accrued expenses	$	202	$	560
Customer layaway deposits	—		103
Total current liabilities	202		663
Total liabilities	202		663
Redeemable noncontrolling interest	—		2,836
Net assets acquired	$	55,568	$	31,242

Goodwill deductible for tax purposes	$	44,020	$	—
Indefinite-lived intangible assets acquired:
Domain name	$	215	$	—
Definite-lived intangible assets acquired (1):
Internally developed software	$	11,000	$	66
Non-compete agreements	—		30
Contractual relationship	—		2,589

(1) The weighted average useful life of definite-lived intangible assets acquired was five years.

Earnings per Share (Tables)

12 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Net components of basic and diluted earnings per share

Components of basic and diluted (loss) earnings per share and excluded anti-dilutive potential common shares are as follows:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands, except per share amounts)
Net income from continuing operations attributable to EZCORP, Inc. (A)	$	47,686		$	68,453		$	149,198
Loss from discontinued operations, net of tax (B)	(93,426		)	(34,376		)	(5,490		)
Net (loss) income attributable to EZCORP (C)	$	(45,740	)	$	34,077		$	143,708

Weighted average outstanding shares of common stock (D)	54,148			53,657			50,877
Dilutive effect of stock options and restricted stock	144			80			256
Weighted average common stock and common stock equivalents (E)	54,292			53,737			51,133

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / D)	$	0.88		$	1.28		$	2.93
Discontinued operations (B / D)	(1.72		)	(0.64		)	(0.11		)
Basic (loss) earnings per share (C / D)	$	(0.84	)	$	0.64		$	2.82

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / E)	$	0.88		$	1.27		$	2.92
Discontinued operations (B / E)	(1.72		)	(0.64		)	(0.11		)
Diluted (loss) earnings per share (C / E)	$	(0.84	)	$	0.63		$	2.81

Potential common shares excluded from the calculation of diluted (loss) earnings per share:
Stock options and restricted stock	208			—			56
Warrants	14,317			—			—
Total potential common shares excluded	14,525			—			56

Strategic Investments (Tables)

12 Months Ended

Sep. 30, 2014

Schedule of Equity Method Investments [Line Items]

Schedule of equity method investments



	September 30,
	2014		2013
	(in thousands of U.S. dollars)
Albemarle & Bond:
Carrying amount	$	—	$	9,439
Fair value	—		9,439
Cash Converters International:
Carrying amount	$	91,098	$	87,646
Fair value	128,956		165,663

Cash Converters International Limited [Member]

Schedule of Equity Method Investments [Line Items]

Schedule of equity method investments



	June 30,
	2014			2013
	(in thousands)
Current assets (1)	$	207,415		$	158,373
Non-current assets	178,764			153,279
Total assets	$	386,179		$	311,652

Current liabilities (1)	$	95,242		$	90,524
Non-current liabilities	60,441			451
Shareholders’ equity:
Equity attributable to owners of the parent	$	233,788		$	220,676
Non-controlling interest	(3,292		)	1
Total liabilities and shareholders’ equity	$	386,179		$	311,652



	Fiscal Year Ended June 30,
	2014			2013		2012
	(in thousands)
Gross revenues	$	304,432		$	280,059	$	241,924
Gross profit	195,325			183,368		162,598
Profit attributable to:
Owners of the company	$	22,206		$	33,754	$	30,366
Non-controlling interest	(2,809		)	—		—
Profit for the year (net income)	$	19,397		$	33,754	$	30,366

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Major classifications of property and equipment

Major classifications of property and equipment were as follows:



	September 30,
	2014							2013
	Carrying Amount		Accumulated Depreciation			Net Book Value		Carrying Amount		Accumulated Depreciation			Net Book Value
	(in thousands)
Land	$	4	$	—		$	4	$	4	$	—		$	4
Buildings and improvements	95,365		(45,893		)	49,472		119,489		(71,040		)	48,449
Furniture and equipment	101,206		(54,498		)	46,708		126,619		(76,227		)	50,392
Capital lease equipment	1,600		(756		)	844		1,600		(436		)	1,164
Software	36,194		(30,136		)	6,058		34,727		(27,261		)	7,466
Construction in progress	2,814		—			2,814		8,806		—			8,806
Total	$	237,183	$	(131,283	)	$	105,900	$	291,245	$	(174,964	)	$	116,281

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of indefinite-lived intangible assets

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



	September 30,
	2014		2013
	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	6,990		9,791
Domain name	13		215
Total	$	15,839	$	18,842

Changes in the carrying value of goodwill, by segment

The following table presents the changes in the carrying value of goodwill, by segment, during the periods presented:



	U.S. & Canada			Latin America			Other International			Consolidated
	(in thousands)
Balances at September 30, 2012	$	224,306		$	110,401		$	39,956		$	374,663
Acquisitions	54,133			2,282			—			56,415
Measurement period adjustment*	4,792			—			—			4,792
Goodwill impairment	(32		)	—			—			(32		)
Effect of foreign currency translation changes	—			(2,474		)	(64		)	(2,538		)
Balances at September 30, 2013	$	283,199		$	110,209		$	39,892		$	433,300
Goodwill impairment	(44,020		)	—			(40,138		)	(84,158		)
Effect of foreign currency translation changes	—			(2,811		)	246			(2,565		)
Balances at September 30, 2014	$	239,179		$	107,398		$	—		$	346,577

Schedule of definite-lived intangible assets

The following table presents the gross carrying amount and accumulated amortization for each major class of definite-lived intangible assets:



	September 30,
	2014							2013
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value
	(in thousands)
Real estate finders’ fees	$	1,500	$	(713	)	$	787	$	1,496	$	(594	)	$	902
Non-compete agreements	3,823		(3,432		)	391		4,070		(3,397		)	673
Favorable lease	1,001		(484		)	517		1,001		(387		)	614
Franchise rights	1,432		(210		)	1,222		1,551		(163		)	1,388
Contractual relationship	16,179		(4,419		)	11,760		16,619		(2,580		)	14,039
Internally developed software	23,851		(5,092		)	18,759		26,153		(4,065		)	22,088
Deferred financing costs	19,236		(4,093		)	15,143		11,647		(6,614		)	5,033
Other	547		(341		)	206		541		(315		)	226
Total	$	67,569	$	(18,784	)	$	48,785	$	63,078	$	(18,115	)	$	44,963

Classification of amortization recognized as expense

The following table presents the amount and classification of amortization recognized as expense in each of the periods presented:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Amortization expense in continuing operations	$	5,475	$	3,485	$	1,956
Amortization expense in discontinued operations	1,818		1,776		23
Operations expense	111		108		138
Interest expense	5,137		$	3,208	2,478
Total expense from the amortization of definite-lived intangible assets	$	12,541	$	8,577	$	4,595

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

The following table presents our estimate of future amortization expense for definite-lived intangible assets:



Fiscal Year Ended September 30,	Amortization expense		Operations expense		Interest expense
	(in thousands)
2015	$	6,024	$	109	$	2,460
2016	5,577		106		1,483
2017	5,333		106		865
2018	4,354		106		701
2019	3,653		78		212

Accounts Payable and Other Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

Long-term debt instruments and balances under capital lease obligations

Accounts payable and other accrued expenses consisted of the following:



	September 30,
	2014		2013
	(in thousands)
Trade accounts payable	$	34,950	$	22,014
Accrued payroll	14,768		9,333
Bonus accrual	6,300		7,528
Other payroll related expenses	4,137		4,265
Accrued interest	2,984		1,414
Accrued rent and property taxes	14,064		13,350
Accrual for expected losses on credit service letters of credit	4,708		2,623
Collected funds payable to unaffiliated lenders under credit service programs	1,026		1,036
Deferred revenues	6,189		5,252
Other accrued expenses	8,087		13,152
	$	97,213	$	79,967

Other current liabilities consisted of the following:



	September 30,
	2014		2013
	(in thousands)
Deferred consideration payable	$	8,595	$	11,524
Contingent consideration payable	—		10,813
	$	8,595	$	22,337

Long-Term Debt and Capital Lease Obligations (Tables)

12 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]



	September 30, 2014					September 30, 2013
	Carrying Amount		Debt Premium (Discount)			Carrying Amount		Debt Premium
	(in thousands)
Recourse to EZCORP:
Domestic line of credit up to $200 million due 2015	$	—	$	—		$	140,900	$	—
2.125% Cash Convertible Senior Notes Due 2019	185,693		(44,307		)	—		—
Cash Convertible Senior Notes Due 2019 embedded derivative	36,994		—			—		—
Capital lease obligations	418		—			924		—
Non-recourse to EZCORP:
Secured foreign currency debt up to $4 million due 2014	63		3			1,207		99
Secured foreign currency debt up to $9 million due 2014	86		—			—		—
Secured foreign currency debt up to $5 million due 2015	—		—			6,281		—
Secured foreign currency debt up to $9 million due 2016	4,796		—			—		—
Secured foreign currency debt up to $23 million due 2017	22,240		—			22,822		—
Consumer loans facility due 2017	—		—			31,951		—
Consumer loans facility due 2019	54,045		—			—		—
10% unsecured notes due 2013	—		—			503		—
15% unsecured notes due 2013	—		—			12,884		244
10% unsecured notes due 2014	1,158		—			8,925		—
11% unsecured notes due 2014	—		—			110		—
9% unsecured notes due 2015	29,875		—			16,068		—
10% unsecured notes due 2015	943		—			418		—
11% unsecured notes due 2015	4,897		—			—		—
15% secured notes due 2015	—		—			4,185		381
10% unsecured notes due 2016	118		—			121		—
12% secured notes due 2016	3,881		174			—		—
12% secured notes due 2020	22,314		—			—		—
Total	367,521		(44,130		)	247,299		724
Less current portion	11,091		177			30,969		543
Total long-term debt and capital lease obligations	$	356,430	$	(44,307	)	$	216,330	$	181

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Common Stock, Options, and Stock Compensation (Tables)

12 Months Ended

Sep. 30, 2014

Information on Class A Common Stock issued as acquisition



	Fiscal Year Ended September 30,
	2014	2013	2012
	(in thousands)
Shares issued due to acquisitions	—	1,965	635
Shares issued due to purchase of subsidiary shares from noncontrolling interest	—	592	—

Compensation costs included in net income

Our net income includes the following compensation costs related to our stock compensation arrangements:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Gross compensation costs:
Restricted stock	$	7,341		$	7,314		$	6,714
Total gross compensation costs	7,341			7,314			6,714
Income tax benefits:
Stock options	—			—			(39		)
Restricted stock	(3,576		)	(2,460		)	(2,164		)
Total income tax benefits	(3,576		)	(2,460		)	(2,203		)
Net compensation expense	$	3,765		$	4,854		$	4,511

Summary of the restricted stock awards (RSA) activity

The following is a summary of the restricted stock award activity for the fiscal year ended September 30, 2014:



	Shares		Weighted Average Grant Date Fair Value
Outstanding at September 30, 2013	1,210,808		$	19.06
Granted	514,056		14.58
Released*	(455,133	)	16.76
Forfeited	(584,180	)	19.86
Outstanding at September 30, 2014	685,551		$	19.82

* Approximately 154,000 shares were withheld to satisfy related federal income tax withholding.



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in millions except per share amounts)
Weighted average grant-date fair value per share granted	$	14.58	$	20.43	$	29.22
Total grant date fair value of shares vested	$	7.6	$	10.7	$	4.1

Summary of the option activity

The following is a summary of the option activity for the fiscal year ended September 30, 2014:



	Shares		Weighted Average Exercise Price
Outstanding at September 30, 2013	100		$	2.95
Exercised	(100	)	2.95
Outstanding at September 30, 2014	—		$	—



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in millions except share amounts)
Shares issued due to stock option exercises	100		18,000		204,298
Proceeds due to stock option exercises	$	—	$	0.05	$	0.65
Tax benefit from stock option exercises	$	—	$	—	$	1.10
Intrinsic value of stock options exercised	$	—	$	0.28	$	5.65

Redeemable Noncontrolling Interest (Tables)

12 Months Ended

Sep. 30, 2014

Noncontrolling Interest [Abstract]

Components of income tax provision

The following table provides a summary of the activities in our redeemable noncontrolling interest during the years ended September 30, 2014 and 2013:



	Redeemable Noncontrolling Interest
	(in thousands)
Balance as of September 30, 2012	$	53,681
Acquisition of redeemable noncontrolling interest	2,836
Sale of additional shares to parent	(9,531		)
Net income attributable to redeemable noncontrolling interest	4,348
Contribution to maintain ownership percentage	6,135
Foreign currency translation adjustment attributable to noncontrolling interest	(2,017		)
Effective portion of cash flow hedge	(59		)
Balance as of September 30, 2013	$	55,393
Sale of additional shares to parent	(23,181		)
Net income attributable to redeemable noncontrolling interest	4,208
Foreign currency translation adjustment attributable to noncontrolling interest	(768		)
Effective portion of cash flow hedge	(154		)
Balance as of September 30, 2014	$	35,498

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

The following table shows the significant components of the income tax provision from continuing operations:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Current:
Federal	$	24,286		$	38,606		$	60,256
State and foreign	8,493			5,954			9,108
	32,779			44,560			69,364
Deferred:
Federal	(6,866		)	(17,772		)	3,337
State and foreign	(5,107		)	2,794			(1,536		)
	(11,973		)	(14,978		)	1,801
Total income tax expense	$	20,806		$	29,582		$	71,165

Provision for income taxes attributable to continuing operations

The following table shows a reconciliation of income taxes calculated at the statutory rate and the provision for income taxes attributable to continuing operations:



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Income taxes at the federal statutory rate	$	25,369		$	31,959		$	77,789
Non-deductible expense related to incentive stock options	—			—			(633		)
State income tax, net of federal benefit	765			1,093			349
Change in valuation allowance	164			659			2,242
Federal tax credits	(124		)	(314		)	(922		)
Foreign tax credit	(2,174		)	(3,263		)	(4,342		)
Effect of permanently reinvesting foreign earnings	(3,322		)	(606		)	(3,820		)
Other	128			54			502
Total income tax expense	$	20,806		$	29,582		$	71,165
Effective tax rate	29		%	29		%	31		%

Significant components of deferred tax assets and liabilities

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



	September 30,
	2014			2013
	(in thousands)
Deferred tax assets:
Albemarle & Bond loss carryforward	$	5,736		$	15,921
Tax over book inventory	15,250			12,521
Accrued liabilities	18,875			13,879
Pawn service charges receivable	143			3,450
Book over tax amortization	1,581			—
State and foreign net operating loss carry-forwards	198			659
Total deferred tax assets	41,783			46,430
Deferred tax liabilities:
Tax over book amortization	—			12,593
Foreign income and dividends	476			5,411
Tax over book depreciation	5,669			2,928
Stock compensation	74			1,441
Prepaid expenses	1,388			1,359
Total deferred tax liabilities	7,607			23,732
Net deferred tax asset	34,176			22,698
Valuation allowance	(164		)	(659		)
Net deferred tax asset	$	34,012		$	22,039

Leases (Tables)

12 Months Ended

Sep. 30, 2014

Leases [Abstract]

Future minimum rentals expected under subleases

Future minimum rentals due under non-cancelable leases and annual future minimum rentals expected under subleases are as follows:



	September 30, 2014
	Operating Lease Payments		Capital Lease Payments		Sublease Revenue
	(in thousands)
2015	$	58,421	$	443	$	156
2016	49,553		—		58
2017	37,453		—		—
2018	26,222		—		—
2019	17,681		—		—
Thereafter	48,388		—		—
	$	237,718	$	443	$	214

Schedule of rent expense



	Fiscal Year Ended September 30,
	2014			2013			2012
	(in thousands)
Gross rent expense from continuing operations	$	68,132		$	62,673		$	53,442
Sublease rent revenue from continuing operations	(263		)	(217		)	(181		)
Net rent expense from continuing operations	$	67,869		$	62,456		$	53,261

Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Retirement savings plan

The following table presents matching contribution information for our 401(k) Plan:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$	570	$	557	$	459

Contribution and amortized expense related to the Supplemental Executive Retirement Plan

The following table provides contribution and amortized expense amounts related to the Supplemental Executive Retirement Plan:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Contributions to the Supplemental Executive Retirement Plan	$	499	$	1,069	$	938
Amortized expense due to Supplemental Executive Retirement Plan	484		988		807

Quarterly Information (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2014

Quarterly Financial Information Disclosure [Abstract]

Schedule of quarterly information



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in thousands, except per share amounts)
Year Ended September 30, 2014
Total revenues	$	263,039		$	250,682		$	232,602		$	242,209
Net revenues	163,857			158,479			149,951			142,810
(Loss) income from continuing operations, net of tax	27,889			9,832			14,904			(731		)
Loss from discontinued operations, net of tax	(3,494		)	(765		)	(2,561		)	(86,606		)
Net (loss) income	24,395			9,067			12,343			(87,337		)
Net income from continuing operations attributable to redeemable noncontrolling interest	1,826			1,075			837			470
Net (loss) income attributable to EZCORP, Inc.	$	22,569		$	7,992		$	11,506		$	(87,807	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48		$	0.16		$	0.26		$	(0.02	)
Discontinued operations	(0.06		)	(0.01		)	(0.05		)	(1.62		)
Basic (loss) earnings per share	$	0.42		$	0.15		$	0.21		$	(1.64	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48		$	0.16		$	0.26		$	(0.02	)
Discontinued operations	(0.06		)	(0.01		)	(0.05		)	(1.62		)
Diluted (loss) earnings per share	$	0.42		$	0.15		$	0.21		$	(1.64	)

Year Ended September 30, 2013
Total revenues	$	265,482		$	259,963		$	226,696		$	227,980
Net revenues	169,089			166,143			145,773			143,699
(Loss) income from continuing operations, net of tax	35,103			39,005			18,057			(19,288		)
Loss from discontinued operations, net of tax	(2,948		)	(4,125		)	(22,897		)	(4,482		)
Net (loss) income	32,155			34,880			(4,840		)	(23,770		)
Net income from continuing operations attributable to redeemable noncontrolling interest	1,547			897			996			984
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	(109		)	2			45			(14		)
Net (loss) income attributable to EZCORP, Inc.	$	30,717		$	33,981		$	(5,881	)	$	(24,740	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64		$	0.71		$	0.31		$	(0.37	)
Discontinued operations	(0.05		)	(0.08		)	(0.42		)	(0.09		)
Basic (loss) earnings per share	$	0.59		$	0.63		$	(0.11	)	$	(0.46	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64		$	0.71		$	0.31		$	(0.37	)
Discontinued operations	(0.05		)	(0.08		)	(0.42		)	(0.09		)
Diluted (loss) earnings per share	$	0.59		$	0.63		$	(0.11	)	$	(0.46	)

Operating Segment Information (Tables)

12 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Operating segment information

The following tables present operating segment information for the three years ending September 30, 2014, 2013 and 2012, including reclassifications discussed in Note 1.



	Fiscal Year Ended September 30, 2014
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	327,720		$	59,611		$	—		$	387,331		$	—		$	387,331
Jewelry scrapping sales	89,941			6,302			—			96,243			—			96,243
Pawn service charges	217,891			30,487			—			248,378			—			248,378
Consumer loan fees and interest	165,397			54,138			—			219,535			—			219,535
Consumer loan sales and other revenues	2,082			34,963			—			37,045			—			37,045
Total revenues	803,031			185,501			—			988,532			—			988,532
Merchandise cost of goods sold	205,349			42,044			—			247,393			—			247,393
Jewelry scrapping cost of goods sold	67,029			5,807			—			72,836			—			72,836
Consumer loan bad debt	46,339			6,867			—			53,206			—			53,206
Net revenues	484,314			130,783			—			615,097			—			615,097
Operating expenses (income):
Operations	335,881			84,469			—			420,350			—			420,350
Administrative	—			—			—			—			61,819			61,819
Depreciation	17,265			5,873			—			23,138			6,663			29,801
Amortization	399			2,004			—			2,403			3,072			5,475
(Gain) loss on sale or disposal of assets	(6,620		)	27			—			(6,593		)	964			(5,629		)
Interest expense (income), net	(16		)	15,243			—			15,227			7,605			22,832
Equity in net income of unconsolidated affiliates	—			—			(5,948		)	(5,948		)	—			(5,948		)
Restructuring	—			—			—			—			6,664			6,664
Impairment on investments	—			—			7,940			7,940			—			7,940
Other (income) expense	(5		)	(2,274		)	115			(2,164		)	1,257			(907		)
Segment contribution (loss)	$	137,410		$	25,441		$	(2,107	)	$	160,744
Income (loss) from continuing operations before income taxes										$	160,744		$	(88,044	)	$	72,700



	Fiscal Year Ended September 30, 2013
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	310,521		$	58,245		$	—		$	368,766		$	—		$	368,766
Jewelry scrapping sales	123,162			8,540			—			131,702			—			131,702
Pawn service charges	221,775			29,579			—			251,354			—			251,354
Consumer loan fees and interest	169,291			50,461			—			219,752			—			219,752
Consumer loan sales and other revenues	3,811			3,197			1,539			8,547			—			8,547
Total revenues	828,560			150,022			1,539			980,121			—			980,121
Merchandise cost of goods sold	183,147			35,470			—			218,617			—			218,617
Jewelry scrapping cost of goods sold	88,637			7,496			—			96,133			—			96,133
Consumer loan bad debt (benefit)	40,780			(113		)	—			40,667			—			40,667
Net revenues	515,996			107,169			1,539			624,704			—			624,704
Operating expenses (income):
Operations	325,795			62,496			1,095			389,386			—			389,386
Administrative	—			—			—			—			52,474			52,474
Depreciation	15,814			5,222			—			21,036			6,822			27,858
Amortization	393			1,711			—			2,104			1,381			3,485
Loss on sale or disposal of assets	209			17			—			226			1,133			1,359
Interest expense, net	16			11,279			—			11,295			3,873			15,168
Equity in net income of unconsolidated affiliates	—			—			(11,878		)	(11,878		)	—			(11,878		)
Impairment of investments	—			—			44,598			44,598			—			44,598
Other (income) expense	(3		)	(218		)	153			(68		)	(137		)	(205		)
Segment contribution (loss)	$	173,772		$	26,662		$	(32,429	)	$	168,005
Income (loss) from continuing operations before income taxes										$	168,005		$	(65,546	)	$	102,459



	Fiscal Year Ended September 30, 2012
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	291,497		$	41,567		$	—		$	333,064		$	—		$	333,064
Jewelry scrapping sales	191,905			10,576			—			202,481			—			202,481
Pawn service charges	210,601			22,937			—			233,538			—			233,538
Consumer loan fees and interest	163,845			26,901			—			190,746			—			190,746
Consumer loan sales and other revenues	3,381			1,292			—			4,673			—			4,673
Total revenues	861,229			103,273			—			964,502			—			964,502
Merchandise cost of goods sold	168,133			22,504			—			190,637			—			190,637
Jewelry scrapping cost of goods sold	122,604			8,111			—			130,715			—			130,715
Consumer loan bad debt	35,330			309			—			35,639			—			35,639
Net revenues	535,162			72,349			—			607,511			—			607,511
Operating expenses (income):
Operations	291,534			37,259			—			328,793			—			328,793
Administrative	—			—			—			—			47,912			47,912
Depreciation	13,075			3,319			—			16,394			5,457			21,851
Amortization	567			1,370			—			1,937			19			1,956
(Gain) loss on sale or disposal of assets	(260		)	12			—			(248		)	(1		)	(249		)
Interest (income) expense, net	(3		)	(4,507		)	—			(4,510		)	2,961			(1,549		)
Equity in net income of unconsolidated affiliates	—			—			(17,400		)	(17,400		)	—			(17,400		)
Other income	(647		)	(5		)	(236		)	(888		)	—			(888		)
Segment contribution	$	230,896		$	34,901		$	17,636		$	283,433
Income (loss) from continuing operations before income taxes										$	283,433		$	(56,348	)	$	227,085

Separately identified segment assets

The following table presents separately identified segment assets:



	U.S. & Canada		Latin America		Other International		Consolidated
	(in thousands)
Assets at September 30, 2014
Cash and cash equivalents	$	14,520	$	9,805	$	3,157	$	27,482
Restricted cash	—		62,406		—		62,406
Pawn loans	145,258		17,186		—		162,444
Consumer loans, net	24,126		43,369		99		67,594
Service charges and fees receivable, net	34,752		26,945		—		61,697
Inventory, net	116,629		22,790		—		139,419
Property and equipment, net	63,116		23,694		—		86,810
Restricted cash, non-current	—		4,257		—		4,257
Non-current consumer loans, net	—		40,442		—		40,442
Goodwill	239,179		107,398		—		346,577
Intangibles, net	16,304		20,198		42		36,544
Total separately identified recorded segment assets	$	653,884	$	378,490	$	3,298	$	1,035,672
Consumer loans outstanding from unaffiliated lenders (1)	$	22,553	$	—	$	—	$	22,553
Assets at September 30, 2013
Cash and cash equivalents	$	10,931	$	16,829	$	3,260	$	31,020
Restricted cash	—		3,312		—		3,312
Pawn loans	142,930		13,707		—		156,637
Consumer loans, net	24,877		37,337		2,469		64,683
Service charges and fees receivable, net	37,016		28,941		697		66,654
Inventory, net	121,367		23,833		—		145,200
Property and equipment, net	67,676		28,198		1,448		97,322
Restricted cash, non-current	—		2,156		—		2,156
Non-current consumer loans, net	—		70,294		—		70,294
Goodwill	283,199		110,209		39,892		433,300
Intangibles, net	26,380		20,850		2,840		50,070
Total separately identified recorded segment assets	$	714,376	$	355,666	$	50,606	$	1,120,648
Consumer loans outstanding from unaffiliated lenders (1)	$	29,171	$	—	$	—	$	29,171
Assets at September 30, 2012
Cash and cash equivalents	$	14,820	$	20,702	$	1,789	$	37,311
Restricted cash	—		1,145		—		1,145
Pawn loans	140,885		16,763		—		157,648
Consumer loans, net	18,960		11,425		3,767		34,152
Service charges and fees receivable, net	34,066		24,637		1,114		59,817
Inventory, net	94,449		14,765		—		109,214
Property and equipment, net	60,947		23,220		1,503		85,670
Restricted cash, non-current	—		4,337		—		4,337
Non-current consumer loans, net	—		61,997		—		61,997
Goodwill	224,306		110,401		39,956		374,663
Intangibles, net	18,824		21,867		2,946		43,637
Total separately identified recorded segment assets	$	607,257	$	311,259	$	51,075	$	969,591
Consumer loans outstanding from unaffiliated lenders (1)	$	25,484	$	—	$	—	$	25,484


(1)	CSO loans are not recorded in our consolidated balance sheets.

Reconciliation of separately identified recorded segment assets to consolidated total assets:

The following table reconciles separately identified recorded segment assets, as shown above, to our consolidated total assets:



	September 30,
	2014		2013		2012
	(in thousands)
Total separately identified recorded segment assets	$	1,035,672	$	1,120,648	$	969,591
Corporate assets	367,799		231,542		248,416
Total assets	$	1,403,471	$	1,352,190	$	1,218,007

Schedule of revenues by geographic information

The following tables provide geographic information required by FASB ASC 280-10-50-41:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Revenues:
U.S.	$	789,506	$	815,850	$	850,517
Mexico	185,501		150,022		103,273
Canada	13,525		12,710		10,712
U.K.	—		1,539		—
Total	$	988,532	$	980,121	$	964,502

Schedule of long-lived assets by geographic information



	September 30,
	2014		2013		2012
	(in thousands)
Long-lived assets:
U.S.	$	360,203	$	404,723	$	317,887
Mexico	151,752		159,728		155,488
Canada	3,787		4,755		10,199
U.K.	—		44,138		44,363
Other	1,359		42		42
Total	$	517,101	$	613,386	$	527,979

Allowance for Losses and Credit Quality of Consumer Loans (Tables)

12 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Allowance for credit losses and recorded investment in financing receivables

The following table presents changes in the allowance for credit losses, as well as the recorded investment in our financing receivables by portfolio segment for the periods presented:



Description	Allowance Balance at Beginning of Period		Charge-offs			Recoveries		Provision			Translation Adjustment			Allowance Balance at End of Period		Financing Receivable at End of Period
	(in thousands)
*Unsecured short-term consumer loans:
Year ended September 30, 2014	$	2,928	$	(46,968	)	$	26,865	$	31,817		$	3		$	14,645	$	31,747
Year ended September 30, 2013	2,390		(47,178		)	21,074		26,651			(9		)	2,928		22,289
Year ended September 30, 2012	1,727		(26,564		)	12,176		15,034			17			2,390		20,108
Secured short-term consumer loans:
Year ended September 30, 2014	$	1,804	$	(64,916	)	$	58,453	$	5,708		$	—		$	1,049	$	8,173
Year ended September 30, 2013	942		(43,768		)	40,226		4,404			—			1,804		9,789
Year ended September 30, 2012	538		(11,295		)	9,087		2,612			—			942		5,951
**Unsecured long-term consumer loans:
Year ended September 30, 2014	$	972	$	(1,997	)	$	2,437	$	5,952		$	(187	)	$	7,177	$	90,987
Year ended September 30, 2013	623		(2,651		)	3,151		(124		)	(27		)	972		108,603
Year ended September 30, 2012	—		(571		)	896		285			13			623		74,045


*	Unsecured short-term consumer loans amounts are included for periods after the November 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations at September 30, 2014. Refer to Note 2 for further detail on discontinued operations.

Schedule of sales of unsecured long-term consumer loan portfolios

following table presents Grupo Finmart sales of unsecured long-term consumer loan portfolios for the periods presented:



Description of Portfolio			Book Value of Principal		Book Value of Accrued Interest		Promissory Note Received				Realized Gain on Sale (1)		Accelerated Amortization (2)
			(in millions, except number of loans)
14,500 in payroll loans sold October 21, 2013	(3	)	$	14.0	$	0.7	$	19.3	(6	)	$	4.6	$	1.2
7,500 in payroll loans sold March 31, 2014	(3	)	10.0		1.3		16.0		(7	)	4.7		0.7
7,100 in payroll loans sold June 30, 2014	(4	)	10.0		2.1		16.5		(8	)	4.4		0.7
8,500 in payroll loans sold June 30, 2014	(4	)	14.0		2.3		21.8		(9	)	5.5		1.0
16,135 in payroll loans sold September 30, 2014	(5	)	26.7		3.3		43.8		(10	)	13.8		2.0


(1)	All realized gains on sale are included under “Consumer loan sales and other” in our consolidated statements of operations in the period of sale.


(2)	As a result of these portfolio sales, we accelerated the amortization of the sales commissions related to the loans sold, which are included in “Operations” expense in our consolidated statements of operations in the period of sale.


(3)	Grupo Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 48 months.


(4)	Grupo Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 60 months.


(5)	Grupo Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 72 months.


(6)	This amount was received in full on October 29, 2013.


(7)	This amount was received in full on April 21, 2014.


(8)	This amount was received in full by July 9, 2014.


(9)	This amount was received in full on July 7, 2014.


(10)	This amount was received in full on October 6, 2014.

The

Aging Analysis of past due financing receivables

following table presents an aging analysis of past due financing receivables by portfolio segment:



	Days Past Due								Total Past Due		Current Receivable		Fair Value Adjustment			Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	1-30		31-60		61-90		>90		Total Past Due		Current Receivable		Fair Value Adjustment			Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	(in thousands)
Unsecured short-term consumer loans:*
September 30, 2013	$	113	$	285	$	257	$	—	$	655	$	214	$	—		$	869	$	464	$	—
Secured short-term consumer loans:
September 30, 2014	$	2,196	$	823	$	448	$	412	$	3,879	$	4,294	$	—		$	8,173	$	1,049	$	—
September 30, 2013	2,096		1,313		905		910		5,224		4,565		—			9,789		1,804		—
September 30, 2012	1,246		708		466		391		2,811		3,140		—			5,951		942		—
Unsecured long-term consumer loans:**
September 30, 2014
In Payroll	$	8,445	$	2,192	$	1,048	$	19,921	$	31,606	$	52,471	$	1,473		$	85,550	$	2,345	$	19,921
Out of Payroll	24		271		170		4,541		5,006		385		46			5,437		4,832		—
	$	8,469	$	2,463	$	1,218	$	24,462	$	36,612	$	52,856	$	1,519		$	90,987	$	7,177	$	19,921
September 30, 2013
In Payroll	$	8,726	$	5,245	$	1,392	$	29,492	$	44,855	$	63,209	$	(196	)	$	107,868	$	758	$	29,492
Out of Payroll	183		109		192		—		484		258		(7		)	735		214		—
	$	8,909	$	5,354	$	1,584	$	29,492	$	45,339	$	63,467	$	(203	)	$	108,603	$	972	$	29,492
September 30, 2012
In Payroll	$	2,465	$	28,783	$	949	$	7,507	$	39,704	$	37,120	$	(2,779	)	$	74,045	$	623	$	7,506
Out of Payroll	—		—		—		—		—		—		—			—		—		—
	$	2,465	$	28,783	$	949	$	7,507	$	39,704	$	37,120	$	(2,779	)	$	74,045	$	623	$	7,506

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Financial assets that are measured at fair value on a recurring basis

The tables below present our financial assets (liabilities) that are measured at fair value on a recurring basis as of September 30, 2014 and 2013:



	September 30, 2014			Fair Value Measurements Using
Financial assets (liabilities):	September 30, 2014			Level 1		Level 2			Level 3
	(in thousands)
Forward contracts - assets	$	3,572		$	—	$	3,572		$	—
Convertible notes hedges	36,994			—		36,994			—
Convertible notes embedded derivative	(36,994		)	—		(36,994		)	—
Forward contracts - liabilities	1,308			—		1,308			—
Contingent consideration	(2,025		)	—		—			(2,025		)
Net financial assets (liabilities)	$	2,855		$	—	$	4,880		$	(2,025	)

	September 30, 2013			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2013			Level 1		Level 2			Level 3
	(in thousands)
Marketable equity securities	$	2,339		$	2,339	$	—		$	—
Forward contracts	1,813			—		1,813			—
Contingent consideration	(18,197		)	—		—			(18,197		)
Net financial (liabilities) assets	$	(14,045	)	$	2,339	$	1,813		$	(18,197	)

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

Our financial assets, temporary equity and liabilities as of September 30, 2014 and 2013 that are not measured at fair value in our consolidated balance sheets are as follows:



	Carrying Value			Estimated Fair Value
	September 30, 2014			September 30, 2014		Fair Value Measurement Using
	September 30, 2014			September 30, 2014		Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Cash and cash equivalents	$	56,329		$	56,329	$	56,329	$	—	$	—
Restricted cash	62,406			62,406		62,406		—		—
Pawn loans	162,444			162,444		—		—		162,444
Consumer loans, net	67,594			68,699		—		—		68,699
Pawn service charges receivable, net	31,044			31,044		—		—		31,044
Consumer loan fees and interest receivable, net	30,653			30,653		—		—		30,653
Restricted cash, non-current	4,257			4,257		4,257		—		—
Non-current consumer loans, net	40,442			41,472		—		—		41,472
Total	$	455,169		$	457,304	$	122,992	$	—	$	334,312

Temporary equity:
Redeemable noncontrolling interest	$	35,498		$	55,680	$	—	$	—	$	55,680

Financial liabilities:
2.125% Cash convertible senior notes due 2019	$	185,693		$	185,738	$	—	$	185,738	$	—
Cash convertible senior notes due 2019 embedded derivative	36,994			$	36,994	—		36,994		—
Foreign currency debt	27,185		*	27,185		—		27,185		—
Consumer loans facility due 2019	54,045			54,178		54,178		—		—
Foreign currency unsecured notes	36,991		*	36,837		—		36,837		—
Foreign currency secured notes	26,195		*	53,487		—		53,487		—
Total	$	367,103		$	394,419	$	54,178	$	340,241	$	—



	Carrying Value			Estimated Fair Value
	September 30, 2013			September 30, 2013		Fair Value Measurement Using
	September 30, 2013			September 30, 2013		Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Cash and cash equivalents	$	36,317		$	36,317	$	36,317	$	—	$	—
Restricted cash	3,312			3,312		3,312		—		—
Pawn loans	156,637			156,637		—		—		156,637
Consumer loans, net	64,683			74,979		—		—		74,979
Pawn service charges receivable, net	30,362			30,362		—		—		30,362
Consumer loan fees and interest receivable, net	36,292			36,292		—		—		36,292
Restricted cash, non-current	2,156			2,156		2,156		—		—
Non-current consumer loans, net	70,294			89,693		—		—		89,693
Total	$	400,053		$	429,748	$	41,785	$	—	$	387,963

Temporary equity:
Redeemable noncontrolling interest	$	55,393		$	55,557	$	—	$	—	$	55,557

Financial liabilities:
Domestic line of credit	$	140,900		$	140,900	$	—	$	140,900	$	—
Secured foreign currency debt	30,310		*	31,832		—		31,832		—
Consumer loans facility due 2017	31,951			32,027		32,027		—		—
Unsecured notes	39,029		*	38,734		15,686		23,048		—
Secured notes	4,185		*	4,026		—		4,026		—
Total	$	246,375		$	247,519	$	47,713	$	199,806	$	—


*	Portions of these amounts are included in “Current maturities of long-term debt” and “Long-term debt, less current maturities” in our consolidated balance sheets.

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Sep. 30, 2014

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Fair value of derivative financial instruments



		Fair Value of Derivative Instruments
Derivative Instrument	Balance Sheet Location	September 30, 2014		September 30, 2013
		(in thousands)
Foreign currency forwards	Prepaid expenses and other assets	$	2,420	$	1,813

Derivative financial instruments loss (gain) recognized in other comprehensive income



	Amount of (Loss) Gain Recognized in Other Comprehensive Income on Derivatives (Effective Portion)
	Fiscal Year Ended September 30,
Derivative Instrument	2014			2013		2012
	(in thousands)
Foreign currency forwards	$	(453	)	$	2,388	$	—

Derivative financial instruments loss (gain) recognized in income



		Amount of (Loss) Gain on Derivatives Reclassified into Income from Accumulated Other Comprehensive Income (Effective Portion)
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2014			2013		2012
		(in thousands)
Foreign currency forwards	Interest expense (income), net / Other income	$	(49	)	$	2,536	$	—

Information regarding derivative instruments not designated as hedging instruments

The following tables set forth certain information regarding our derivative instruments not designated as hedging instruments:



		Fair Value Asset (Liability) of Derivative Instruments
		Fiscal Year Ended September 30,
Derivative Instrument	Balance Sheet Location	2014			2013		2012
		(in thousands)
Convertible notes hedges	Other assets, net	$	36,994		$	—	$	—
Convertible notes embedded derivative	Long-term debt, less current maturities	(36,994		)	—		—
	Net balance sheet asset (liability)	$	—		$	—	$	—

Foreign currency forwards	Prepaid expenses and other assets	$	1,152		$	—	$	—
Foreign currency forwards	Other current liabilities	1,308			—		—
	Net balance sheet asset	$	2,460		$	—	$	—



		Amount of Unrealized Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2014		2013		2012
		(in thousands)
Foreign currency forwards	Other income	$	2,460	$	—	$	—

Supplemental Consolidated Financial Information (Tables)

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Information on accounts receivable, net, inventories, net and inventory

The following table provides information on net amounts included in pawn service charges receivable, consumer loan fees and interest receivable, inventory and prepaid expenses and other assets:



	September 30,
	2014			2013
	(in thousands)
Pawn service charges receivable:
Gross pawn service charges receivable	$	41,351		$	40,336
Allowance for uncollectible pawn service charges receivable	(10,307		)	(9,974		)
Pawn service charges receivable, net	$	31,044		$	30,362
Consumer loan fees and interest receivable:
Gross consumer loan fees and interest receivable	$	39,333		$	38,059
Allowance for uncollectible consumer loan fees and interest receivable	(8,680		)	(1,767		)
Consumer loan fees and interest receivable, net	$	30,653		$	36,292
Inventory:
Inventory, gross	$	154,218		$	149,446
Inventory reserves	(14,799		)	(4,246		)
Inventory, net	$	139,419		$	145,200
Prepaid expenses and other assets:
Receivable from sale of long-term consumer loan portfolio (1)	$	43,780		$	—
Other prepaid expenses and other assets	33,179			34,217
Prepaid expenses and other assets	$	76,959		$	34,217

(1) For additional information, see Note 20.

Information on advertising expense

The table below provides advertising expense for periods presented. Advertising costs are included in “Administrative” expense in our consolidated statements of operations:



	Fiscal Year Ended September 30,
	2014		2013		2012
	(in thousands)
Advertising expense	$	7,435	$	7,220	$	5,159

Other Supplemental Information



	September 30,
	2014		2013
	(in thousands)
Consumer loans:
Cash collateral and other assets	$	9,135	$	10,292
Expected LOC losses	4,708		2,623
Accounts payable	1,026		1,010
Maximum exposure for LOC losses (1) (2)	29,502		33,380

(1) These amounts are not recorded in our consolidated balance sheets.

(2) $7.8 million and $9.9 million of this exposure as of September 30, 2014 and 2013, respectively, was secured by titles to customers’ automobiles.

Valuation and Qualifying Accounts

Valuation and Qualifying Accounts:



			Additions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period
	(in thousands)
Allowance for valuation of inventory:
Year Ended September 30, 2014	$	4,246	$	10,553	$	—	$	—	$	14,799
Year Ended September 30, 2013	5,574		—		—		1,328		4,246
Year Ended September 30, 2012	9,481		—		—		3,907		5,574
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2014	$	9,974	$	—	$	333	$	—	$	10,307
Year Ended September 30, 2013	11,427		—		—		1,453		9,974
Year Ended September 30, 2012	10,720		—		707		—		11,427
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2014	$	1,767	$	—	$	6,913	$	—	$	8,680
Year Ended September 30, 2013	4,430		—		—		2,663		1,767
Year Ended September 30, 2012	571		—		3,859		—		4,430
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2014	$	659	$	—	$	—	$	495	$	164
Year Ended September 30, 2013	2,242		—		—		1,583		659
Year Ended September 30, 2012	1,425		817		—		—		2,242

Organization and Summary of Significant Accounting Policies (Details Textuals)	12 Months Ended	84 Months Ended
	Sep. 30, 2014 USD ($) Location Store payment	Sep. 30, 2014 USD ($) Location Store shares	Jun. 30, 2014	Mar. 31, 2014 USD ($)	Jan. 02, 2014	Sep. 30, 2013 USD ($)	Apr. 26, 2013	Apr. 02, 2013
Accounting Policies [Line Items]
Number of stores	1,358	1,358
Investments in unconsolidated affiliates \| $	$ 91,098,000	$ 91,098,000				$ 97,085,000
Factors in estimating collectible loans, amount of loans due, number of following months	2 months
Receivables considered defaulted, number of days past due	60 days
Average maturity dates of short term signature loans	20 days
Maximum period of installment loan for credit service customers	7 months
Description of Defaulted Payment, Number of Delinquent Payments \| payment	1
Number of options granted \| shares		0
Software [Member]
Accounting Policies [Line Items]
Estimated useful life	5 years
Building [Member]
Accounting Policies [Line Items]
Estimated useful life	30 years
Leasehold improvements [Member]
Accounting Policies [Line Items]
Estimated useful life	10 years
Cash Converters International Limited [Member]
Accounting Policies [Line Items]
Percentage of ownership	32.00%	32.00%
Number of owned and franchise stores, over 700 \| Store	750	750
Investments in unconsolidated affiliates \| $	$ 91,098,000	$ 91,098,000				87,646,000
Period related interest in investee's net income is translated	6 months
Albemarle & Bond Holdings [Member]
Accounting Policies [Line Items]
Percentage of ownership	30.00%	30.00%
Investments in unconsolidated affiliates \| $	$ 0	$ 0		$ 0		$ 9,439,000
United States [Member]
Accounting Policies [Line Items]
Number of stores	501	501
Pawn Stores [Member] \| United States [Member]
Accounting Policies [Line Items]
Number of stores	497	497
Pawn Stores [Member] \| Mexico [Member]
Accounting Policies [Line Items]
Number of stores	242	242
Buy/Sell Stores [Member] \| United States [Member]
Accounting Policies [Line Items]
Number of stores \| Store	7	7
Buy/Sell Stores [Member] \| Canada [Member]
Accounting Policies [Line Items]
Number of stores	15	15
Financial Services Stores [Member] \| Canada [Member]
Accounting Policies [Line Items]
Number of stores	24	24
Franchised Stores [Member] \| Canada [Member]
Accounting Policies [Line Items]
Number of stores \| Store	5	5
Grupo Finmart [Member]
Accounting Policies [Line Items]
Ownership interest in subsidiaries	76.00%	76.00%	76.00%				76.00%	60.00%
Description of Defaulted Payment, Number of Delinquent Payments \| payment	1
Description of Defaulted Loan, Number of Delinquent Payments \| payment	2
Grupo Finmart [Member] \| Mexico [Member]
Accounting Policies [Line Items]
Number of stores	53	53
TUYO [Member]
Accounting Policies [Line Items]
Ownership interest in subsidiaries	59.00%	59.00%			59.00%
TUYO [Member] \| Mexico [Member]
Accounting Policies [Line Items]
Number of stores \| Store	19	19
Minimum [Member] \| Furniture, equipment, and software development costs [Member]
Accounting Policies [Line Items]
Estimated useful life	2 years
Maximum [Member] \| Furniture, equipment, and software development costs [Member]
Accounting Policies [Line Items]
Estimated useful life	7 years
Unsecured Long Term Consumer Loans [Member]
Accounting Policies [Line Items]
Loans receivable, maximum collection period	4 years
Description of Defaulted Loan, Number of Delinquent Payments \| payment	2
Unsecured Short Term Consumer Loans [Member]
Accounting Policies [Line Items]
Description of Defaulted Payment, Number of Delinquent Payments \| payment	1
Goodwill and Indefinite-lived Intangible Assets [Member] \| Income Approach Valuation Technique [Member] \| Minimum [Member]
Accounting Policies [Line Items]
Discount rates used for reporting unit valuations	16.00%
Goodwill and Indefinite-lived Intangible Assets [Member] \| Income Approach Valuation Technique [Member] \| Maximum [Member]
Accounting Policies [Line Items]
Discount rates used for reporting unit valuations	21.00%

Discontinued Operations - Additional Disclosures (Details) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2013 Store	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of stores closing	107
Cash payments for discontinued operations costs recorded during fiscal year 2014 \| $		$ 0.2
Cash payments for discontinued operations costs recorded during fiscal year 2013 \| $		3.8	$ 1.6
Benefit due to differences between initial estimated termination costs and final amounts settled \| $		3.3
Net revenues \| $		31.4	45.3	$ 28.0
Mexico [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of stores closing	57
Canada [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of stores closing	29
United States [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of stores closing	20
Jewelry Store [Member] \| Mexico [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of stores closing	52
Jewelry Store [Member] \| United States [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of stores closing	1
Accounts Payable and Other Accrued Expenses [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accrued liabilities \| $		$ 8.9	$ 7.1

Discontinued Operations - Termination Costs (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Long-lived assets impairment

$ 84,158

$ 0

11,795

5,605

Other

^[1]

7,590

896

Asset write-down to liquidation value

2,882

7,081

Lease termination costs

1,504

8,608

Reversal of contingent consideration payable

(4,792)

Pre-tax charges (gains)

$ 103,100

$ 22,200

$ 103,137

$ 22,190

[1]	Other one-time charges in fiscal 2014 include estimated costs related to regulatory compliance, employee severance and accelerated amortization of prepaid expenses and other assets. Charges in fiscal 2013 include costs related to employee severance.

Discontinued Operations - Operating Losses by Segment (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

$ 12,249

$ 26,721

$ 16,718

Operating loss from discontinued operations before taxes

26,537

42,891

22,204

(14,288)

(16,170)

(5,486)

Total termination costs related to the reorganization

^[1]

99,189

22,190

(113,477)

(38,360)

(5,486)

20,051

3,908

143

Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest

$ (86,606)

$ (2,561)

$ (765)

$ (3,494)

$ (4,482)

$ (22,897)

$ (4,125)

$ (2,948)

(93,426)

(34,452)

(5,343)

$ (14)

$ 45

$ 2

$ (109)

(76)

147

Net loss from discontinued operations

(93,426)

(34,376)

(5,490)

US & Canada Operations [Member]

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

6,717

8,739

6,545

Operating loss from discontinued operations before taxes

13,163

22,548

10,910

(6,446)

(13,809)

(4,365)

Total termination costs related to the reorganization

48,126

13,049

(54,572)

(26,858)

(4,365)

20,092

1,392

(77)

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

(34,480)

(25,466)

(4,442)

Latin America [Member]

(1,504)

5,215

3,645

Operating loss from discontinued operations before taxes

398

4,461

4,560

(1,902)

754

(915)

Total termination costs related to the reorganization

(2,037)

9,141

135

(8,387)

(915)

(41)

2,516

307

Other International [Member]

(5,871)

(608)

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

7,036

12,767

6,528

Operating loss from discontinued operations before taxes

12,976

15,882

6,734

(5,940)

(3,115)

(206)

Total termination costs related to the reorganization

53,100

(59,040)

(3,115)

(206)

(87)

Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest

(59,040)

(3,115)

(293)

(76)

147

Net loss from discontinued operations

$ (59,040)

$ (3,039)

$ (440)

[1]	Fiscal 2014 includes a $3.3 million benefit related to the fiscal 2013 reorganization due to differences between the initial estimated termination costs and the final amounts settled during the year.

Discontinued Operations - Restructuring (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance		$ 0
Charged to expense	$ 6,700	6,664	$ 0	$ 0
Cash payments		(543)
Restructuring reserve, end balance	$ 6,121	$ 6,121	$ 0

Acquisitions (Number of Acquisitions and Stores Acquired) (Details)	12 Months Ended
	Sep. 30, 2014 acquisition	Sep. 30, 2013 Store acquisition
Business Acquisition [Line Items]
Total stores acquired \| acquisition	0
Go Cash, LLC [Member]
Business Acquisition [Line Items]
Number of asset purchase acquisitions \| acquisition		1
Number of stock purchase acquisitions \| acquisition		0
Total stores acquired		0
Go Cash, LLC [Member] \| United States [Member]
Business Acquisition [Line Items]
Total stores acquired		0
Go Cash, LLC [Member] \| Foreign [Member]
Business Acquisition [Line Items]
Total stores acquired		0
Other Acquisitions [Member]
Business Acquisition [Line Items]
Number of asset purchase acquisitions \| acquisition		1
Number of stock purchase acquisitions \| acquisition		3
Total stores acquired		38
Other Acquisitions [Member] \| United States [Member]
Business Acquisition [Line Items]
Total stores acquired		12
Other Acquisitions [Member] \| Foreign [Member]
Business Acquisition [Line Items]
Total stores acquired		26

Acquisitions (Consideration Transferred) (Details) - USD ($) $ in Thousands				12 Months Ended
	Dec. 19, 2013	Nov. 12, 2013	Dec. 20, 2012	Sep. 30, 2013
Go Cash, LLC [Member]
Consideration:
Cash	$ 5,000	$ 6,000	$ 27,800	$ 0
Equity instruments				27,776
Deferred consideration				23,000
Contingent consideration				4,792
Fair value of total consideration transferred				55,568
Cash acquired				0
Total purchase price				55,568
Other Acquisitions [Member]
Consideration:
Cash				17,980
Equity instruments				10,929
Deferred consideration				2,872
Contingent consideration				2,501
Fair value of total consideration transferred				34,282
Cash acquired				(3,040)
Total purchase price				$ 31,242

Acquisitions (Assets Acquired and Liabilities Assumed) (Details) - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2013

Sep. 30, 2014

Dec. 20, 2012

Sep. 30, 2012

$ 433,300

$ 346,577

$ 374,663

Weighted-average useful life of definite-lived intangible assets acquired

5 years

Go Cash, LLC [Member]

$ 0

120

Total current assets

143

268

44,020

Intangible assets

11,215

Other assets

124

55,770

Current liabilities:

Customer layaway deposits

202

Total current liabilities

202

Total liabilities

202

$ 200

Goodwill deductible for tax purposes

Net assets acquired

55,568

44,020

Go Cash, LLC [Member] | Internally developed software [Member]

Go Cash, LLC [Member] | Non-compete agreements [Member]

^[1]

11,000

Go Cash, LLC [Member] | Contractual relationship [Member]

^[1]

Other Acquisitions [Member]

^[1]

5,714

1,079

399

2,441

508

Total current assets

10,141

1,078

17,187

3,336

Intangible assets

2,685

Other assets

314

34,741

Current liabilities:

Customer layaway deposits

560

103

Total current liabilities

663

Total liabilities

663

Goodwill deductible for tax purposes

2,836

Net assets acquired

31,242

Other Acquisitions [Member] | Internally developed software [Member]

Other Acquisitions [Member] | Non-compete agreements [Member]

^[1]

Other Acquisitions [Member] | Contractual relationship [Member]

^[1]

Domain Name [Member] | Go Cash, LLC [Member]

^[1]

2,589

Indefinite-lived intangible assets acquired:

Indefinite-lived intangible assets

215

Domain Name [Member] | Other Acquisitions [Member]

Indefinite-lived intangible assets acquired:

Indefinite-lived intangible assets

$ 0

[1]	The weighted average useful life of definite-lived intangible assets acquired was five years.

Acquisitions (Additional Disclosures) (Details)
$ in Thousands

12 Months Ended

Sep. 30, 2013

USD ($)

Business Combinations [Abstract]

Goodwill adjustment, increase

$ 4,792

^[1]

Measurement period adjustment, increase, intangible assets

2,100

Measurement period adjustments, increase, other assets

100

Measurement period adjustments, increase, deferred gains and other long-term liabilities

$ 6,900

[1]	Measurement period adjustment related to Go Cash acquisition. See Note 3 for details.

Acquisitions (Go Cash) (Details) $ in Thousands					12 Months Ended
Acquisitions (Go Cash) (Details) $ in Thousands	Sep. 30, 2014 USD ($)	Dec. 19, 2013 USD ($)	Nov. 12, 2013 USD ($)	Dec. 20, 2012 USD ($) shares	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Dec. 31, 2013 USD ($)
Business Acquisition [Line Items]
Reduction in contingent consideration liability					$ 4,792	$ 0	$ 0
Go Cash, LLC [Member]
Business Acquisition [Line Items]
Liabilities assumed				$ 200		202
Contingent consideration arrangements, range of outcomes, period				4 years
Total consideration to be transferred				$ 55,600
Deferred consideration, future payment, multiplier				6.0
Expected minimum payments				$ 50,800
Payment for business acquisition		$ 5,000	$ 6,000	$ 27,800		$ 0
Deferred consideration	$ 12,000				12,000
Equity interest issued, shares \| shares				1,400,198
Contingent consideration liability								$ 4,800
Reduction in contingent consideration liability	$ 4,800				$ 4,800

Acquisitions (TUYO and Other - 2013) (Details)					1 Months Ended	12 Months Ended
Acquisitions (TUYO and Other - 2013) (Details)	Jun. 30, 2014 USD ($)	Jan. 02, 2014 USD ($)	Apr. 26, 2013 USD ($)	Nov. 02, 2012 USD ($)	Dec. 31, 2012 Store	Sep. 30, 2014 USD ($) Location Store acquisition	Sep. 30, 2013 USD ($)	Mar. 31, 2014 USD ($)	Apr. 02, 2013
Business Acquisition [Line Items]
Number of stores \| Location						1,358
Number of stores acquired \| acquisition						0
Transaction related expenses						$ 0	$ 500,000
TUYO [Member]
Business Acquisition [Line Items]
Acquisition interest				51.00%
Total consideration				$ 1,100,000
Sellers put option, exercise period				12 months
TUYO [Member]
Business Acquisition [Line Items]
Additional ownership interest acquired		8.00%
Payments to acquire additional interest in subsidiaries		$ 1,100,000
Ownership interest in subsidiaries		59.00%				59.00%
Grupo Finmart [Member]
Business Acquisition [Line Items]
Additional ownership interest acquired	16.00%					16.00%
Payments to acquire additional interest in subsidiaries	$ 28,700,000
Ownership interest in subsidiaries	76.00%		76.00%			76.00%			60.00%
Grupo Finmart [Member] \| Fondo ACH, SA de CV [Member]
Business Acquisition [Line Items]
Acquisition interest			100.00%
Contingent consideration arrangements, range of outcomes, period			4 years
Expected minimum payments			$ 3,500,000
Payment for business acquisition			$ 2,700,000
Contingent consideration liability								$ 2,300,000
Mexico [Member] \| TUYO [Member]
Business Acquisition [Line Items]
Number of stores \| Store						19
Mexico [Member] \| Grupo Finmart [Member]
Business Acquisition [Line Items]
Number of stores \| Location						53
Arizona [Member]
Business Acquisition [Line Items]
Number of stores acquired \| Store					12
Redeemable Noncontrolling Interest [Member] \| Level 3 [Member] \| TUYO [Member]
Business Acquisition [Line Items]
Discount for lack of control				10.00%
Discount for lack of marketability				18.00%

Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential common shares excluded from the calculation of diluted earnings per share									14,525	0	56
Net Components of Basic and Diluted Earnings per Share
Net income from continuing operations attributable to EZCORP, Inc.									$ 47,686	$ 68,453	$ 149,198
Loss from discontinued operations attributable to EZCORP, Inc.									(93,426)	(34,376)	(5,490)
Net (loss) income attributable to EZCORP, Inc.	$ (87,807)	$ 11,506	$ 7,992	$ 22,569	$ (24,740)	$ (5,881)	$ 33,981	$ 30,717	$ (45,740)	$ 34,077	$ 143,708
Weighted average outstanding shares of common stock									54,148	53,657	50,877
Dilutive effect of stock options and restricted stock									144	80	256
Weighted average common stock and common stock equivalents									54,292	53,737	51,133
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (0.02)	$ 0.26	$ 0.16	$ 0.48	$ (0.37)	$ 0.31	$ 0.71	$ 0.64	$ 0.88	$ 1.28	$ 2.93
Discontinued operations (in dollars per share)	(1.62)	(0.05)	(0.01)	(0.06)	(0.09)	(0.42)	(0.08)	(0.05)	(1.72)	(0.64)	(0.11)
Basic earnings per share (in dollars per share)	(1.64)	0.21	0.15	0.42	(0.46)	(0.11)	0.63	0.59	(0.84)	0.64	2.82
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(0.02)	0.26	0.16	0.48	(0.37)	0.31	0.71	0.64	0.88	1.27	2.92
Discontinued operations (in dollars per share)	(1.62)	(0.05)	(0.01)	(0.06)	(0.09)	(0.42)	(0.08)	(0.05)	(1.72)	(0.64)	(0.11)
Diluted earnings per share (in dollars per share)	$ (1.64)	$ 0.21	$ 0.15	$ 0.42	$ (0.46)	$ (0.11)	$ 0.63	$ 0.59	$ (0.84)	$ 0.63	$ 2.81
Stock options and restricted stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential common shares excluded from the calculation of diluted earnings per share									208	0	56
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potential common shares excluded from the calculation of diluted earnings per share									14,317	0	0

Strategic Investments (Details) - Cash Converters International Limited [Member] - USD ($)
$ in Thousands

12 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2012

Summary of financial information for Cash Converters International Limited

Current assets

^[1]

$ 207,415

$ 158,373

Non-current assets

178,764

153,279

Equity attributable to owners of the parent

386,179

311,652

Current liabilities

^[1]

95,242

90,524

Non-current liabilities

60,441

451

Shareholders’ equity:

233,788

220,676

Non-controlling interest

(3,292)

Total liabilities and shareholders’ equity

386,179

311,652

Gross revenues

304,432

280,059

$ 241,924

Gross profit

195,325

183,368

162,598

Profit attributable to:

Owners of the company

22,206

33,754

30,366

Non-controlling interest

(2,809)

Profit for the year (net income)

$ 19,397

$ 33,754

$ 30,366

[1]

Subsequent to the issuance of Cash Converters International’s annual report dated June 30, 2013 and our annual report dated September 30, 2013 an entry was recorded by Cash Converters International reducing the previously reported current assets and current liability balance at June 30, 2013 by $5.2 million. As Cash Converters International is an equity method investment this adjustment had no effect on the results reported in our annual financial statements.

Strategic Investments (Details 1) - USD ($)	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2013
Summary of Recorded value and fair value of strategic investments
Recorded value	$ 91,098,000		$ 97,085,000
Albemarle & Bond Holdings [Member]
Summary of Recorded value and fair value of strategic investments
Recorded value	0	$ 0	9,439,000
Fair value	0		9,439,000
Cash Converters International Limited [Member]
Summary of Recorded value and fair value of strategic investments
Recorded value	91,098,000		87,646,000
Fair value	$ 128,956,000		$ 165,663,000

Strategic Investments (Details Textuals)	1 Months Ended	3 Months Ended	12 Months Ended
Strategic Investments (Details Textuals)	Nov. 30, 2012 USD ($) shares	Sep. 30, 2013 USD ($)	Sep. 30, 2014 USD ($) Store shares	Jun. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Mar. 31, 2014 USD ($)	Jun. 30, 2013 USD ($)
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investments			$ 0		$ 11,018,000	$ 0
Income (loss) from equity method investments			5,948,000		11,878,000	17,400,000
Reduction in previously reported current assets		$ (536,950,000)	(676,361,000)		(536,950,000)
Investments in unconsolidated affiliates		97,085,000	$ 91,098,000		97,085,000
Cash Converters International Limited [Member]
Schedule of Equity Method Investments [Line Items]
Number of common shares owned \| shares			136,848,000
Percentage of common shares owned			32.00%
Number of owned and franchise stores, over 700 \| Store			750
Number of shares acquired \| shares	12,430,000
Payments to acquire equity method investments	$ 11,000,000
Total cost of common shares owned	$ 68,800,000
Income from investment, period			3 months
Income (loss) from equity method investments			$ 7,100,000		9,600,000	9,900,000
Dividends received			5,100,000		5,100,000	4,400,000
Accumulated undistributed after-tax earnings included in consolidated retained earnings			19,300,000
Percentage increase in total assets				20.00%
Percentage decrease in net income				26.00%
Investments in unconsolidated affiliates		87,646,000	$ 91,098,000		87,646,000
Equity in net assets				$ 73,600,000
Difference between recorded balance and equity in net assets				$ 19,200,000
Albemarle & Bond Holdings [Member]
Schedule of Equity Method Investments [Line Items]
Number of common shares owned \| shares			16,644,640
Percentage of common shares owned			30.00%
Income from investment, period			3 months
Income (loss) from equity method investments			$ (1,200,000)		2,300,000	7,500,000
Dividends received			0		3,300,000	$ 3,300,000
Accumulated undistributed after-tax earnings included in consolidated retained earnings			25,400,000
Impairment of investments		42,500,000	7,900,000		42,500,000
Impairment of investments, net of tax			5,400,000		28,700,000
Investments in unconsolidated affiliates		$ 9,439,000	$ 0		$ 9,439,000		$ 0
Restatement Adjustment [Member] \| Cash Converters International Limited [Member]
Schedule of Equity Method Investments [Line Items]
Reduction in previously reported current assets								$ 5,200,000
Equity Method Investments [Member] \| Albemarle & Bond Holdings [Member]
Schedule of Equity Method Investments [Line Items]
Estimation of fair value, number of days after October 2013			14 days

Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Major classifications of property and equipment
Carrying Amount	$ 237,183	$ 291,245
Accumulated Depreciation	(131,283)	(174,964)
Net Book Value	105,900	116,281
Land [Member]
Major classifications of property and equipment
Carrying Amount	4	4
Accumulated Depreciation	0	0
Net Book Value	4	4
Buildings and improvements [Member]
Major classifications of property and equipment
Carrying Amount	95,365	119,489
Accumulated Depreciation	(45,893)	(71,040)
Net Book Value	49,472	48,449
Furniture and equipment [Member]
Major classifications of property and equipment
Carrying Amount	101,206	126,619
Accumulated Depreciation	(54,498)	(76,227)
Net Book Value	46,708	50,392
Capital lease equipment [Member]
Major classifications of property and equipment
Carrying Amount	1,600	1,600
Accumulated Depreciation	(756)	(436)
Net Book Value	844	1,164
Software [Member]
Major classifications of property and equipment
Carrying Amount	36,194	34,727
Accumulated Depreciation	(30,136)	(27,261)
Net Book Value	6,058	7,466
Construction in progress [Member]
Major classifications of property and equipment
Carrying Amount	2,814	8,806
Accumulated Depreciation	0	0
Net Book Value	$ 2,814	$ 8,806

Property and Equipment (Details Textuals) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Line Items]
Depreciation, continuing operations	$ 29,801	$ 27,858	$ 21,851
Depreciation, discontinued operations	1,500	1,800	1,400
Carrying Amount	237,183	291,245
Long-lived assets impairment, discontinued operations	11,795	5,605
Software [Member]
Property, Plant and Equipment [Line Items]
Depreciation, continuing operations	2,600	2,900	2,900
Carrying Amount	36,194	34,727
Capital lease equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation, continuing operations	300	300	$ 100
Carrying Amount	1,600	$ 1,600
U.S. and Canada and Other International Segments [Member]
Property, Plant and Equipment [Line Items]
Long-lived assets impairment, discontinued operations	1,500
Long-lived assets impairment, net of tax, discontinued operations	$ 1,400

Goodwill and Other Intangible Assets (Details Textuals) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Goodwill [Line Items]
Goodwill	$ 346,577	$ 346,577	$ 433,300	$ 374,663
Pre-tax goodwill impairment charge		84,158	32
US & Canada Operations [Member]
Goodwill [Line Items]
Goodwill	239,179	239,179	283,199	224,306
Pre-tax goodwill impairment charge		44,020	32
Goodwill impairment charge, net of tax		28,200
Latin America [Member]
Goodwill [Line Items]
Goodwill	107,398	107,398	110,209	110,401
Pre-tax goodwill impairment charge		0	0
Other International [Member]
Goodwill [Line Items]
Goodwill	0	0	39,892	$ 39,956
Pre-tax goodwill impairment charge		40,138	$ 0
Discontinued Operations [Member] \| Trade Names [Member] \| Other International [Member]
Goodwill [Line Items]
Pre-tax intangible asset impairment charges		2,800
Discontinued Operations [Member] \| Domain Name [Member] \| US & Canada Operations [Member]
Goodwill [Line Items]
Pre-tax intangible asset impairment charges		200
Intangible asset impairment charges, net of tax		100
Discontinued Operations [Member] \| Internally developed software [Member] \| US & Canada Operations [Member]
Goodwill [Line Items]
Pre-tax intangible asset impairment charges		7,000
Intangible asset impairment charges, net of tax		4,500
Discontinued Operations [Member] \| Internally developed software [Member] \| Other International [Member]
Goodwill [Line Items]
Pre-tax intangible asset impairment charges		$ 300
Continuing Operations [Member] \| Internally developed software [Member]
Goodwill [Line Items]
Pre-tax intangible asset impairment charges	$ 1,600
Operating Segments [Member] \| US & Canada Operations [Member]
Goodwill [Line Items]
Percentage of reporting unit fair value exceeding carrying value	60.00%	60.00%
Grupo Finmart [Member] \| Operating Segments [Member] \| Latin America [Member]
Goodwill [Line Items]
Percentage of reporting unit fair value exceeding carrying value	30.00%	30.00%
Empeño Fácil [Domain] \| Operating Segments [Member] \| Latin America [Member]
Goodwill [Line Items]
Percentage of reporting unit fair value exceeding carrying value	10.00%	10.00%
Goodwill	$ 9,300	$ 9,300
Reporting unit Goodwill as percentage of total	8.00%	8.00%

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 15,839	$ 18,842
Pawn Licenses [Member]
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	8,836	8,836
Trade Name [Member]
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	6,990	9,791
Domain Name [Member]
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 13	$ 215

Goodwill and Other Intangible Assets (Details 1) - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Changes in the carrying value of goodwill, by segment

$ 433,300

$ 374,663

56,415

^[1]

4,792

(84,158)

(32)

(2,565)

(2,538)

US & Canada Operations [Member]

346,577

433,300

Changes in the carrying value of goodwill, by segment

283,199

224,306

54,133

^[1]

4,792

(44,020)

(32)

Changes in the carrying value of goodwill, by segment

239,179

283,199

Latin America [Member]

110,209

110,401

2,282

^[1]

(2,811)

(2,474)

Other International [Member]

107,398

110,209

Changes in the carrying value of goodwill, by segment

39,892

39,956

^[1]

(40,138)

246

(64)

Summary of the restricted stock awards (RSA) activity

$ 0

$ 39,892

[1]	Measurement period adjustment related to Go Cash acquisition. See Note 3 for details.

Goodwill and Other Intangible Assets (Details 2) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	$ 67,569	$ 63,078
Accumulated Amortization	(18,784)	(18,115)
Net Book Value	48,785	44,963
Real Estate Finders Fees [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,500	1,496
Accumulated Amortization	(713)	(594)
Net Book Value	787	902
Non-compete agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	3,823	4,070
Accumulated Amortization	(3,432)	(3,397)
Net Book Value	391	673
Favorable lease [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,001	1,001
Accumulated Amortization	(484)	(387)
Net Book Value	517	614
Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,432	1,551
Accumulated Amortization	(210)	(163)
Net Book Value	1,222	1,388
Contractual Relationship [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	16,179	16,619
Accumulated Amortization	(4,419)	(2,580)
Net Book Value	11,760	14,039
Internally developed software [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	23,851	26,153
Accumulated Amortization	(5,092)	(4,065)
Net Book Value	18,759	22,088
Deferred financing costs [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	19,236	11,647
Accumulated Amortization	(4,093)	(6,614)
Net Book Value	15,143	5,033
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	547	541
Accumulated Amortization	(341)	(315)
Net Book Value	$ 206	$ 226

Goodwill and Other Intangible Assets (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Classification of amortization recognized as expense
Amortization expense in continuing operations	$ 5,475	$ 3,485	$ 1,956
Amortization expense in discontinued operations	1,818	1,776	23
Operations expense	111	108	138
Interest expense	5,137	3,208	2,478
Total expense from the amortization of definite-lived intangible assets	$ 12,541	$ 8,577	$ 4,595

Goodwill and Other Intangible Assets (Details 4) $ in Thousands	Sep. 30, 2014 USD ($)
Estimate of the amount and classification of amortization expense for definite-lived intangible assets
Amortization Expense, 2015	$ 6,024
Amortization Expense, 2016	5,577
Amortization Expense, 2017	5,333
Amortization Expense, 2018	4,354
Amortization Expense, 2019	3,653
Operations Expense, 2015	109
Operations Expense, 2016	106
Operations Expense, 2017	106
Operations Expense, 2018	106
Operations Expense, 2019	78
Interest Expense, 2015	2,460
Interest Expense, 2016	1,483
Interest Expense, 2017	865
Interest Expense, 2018	701
Interest Expense, 2019	$ 212

Accounts Payable and Other Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Accounts payable and other accrued expenses
Trade accounts payable	$ 34,950	$ 22,014
Accrued payroll	14,768	9,333
Bonus accrual	6,300	7,528
Other payroll related expenses	4,137	4,265
Accrued interest	2,984	1,414
Accrued rent and property taxes	14,064	13,350
Accrual for expected losses on credit service letters of credit	4,708	2,623
Collected funds payable to unaffiliated lenders under credit service programs	1,026	1,036
Deferred revenues	6,189	5,252
Other accrued expenses	8,087	13,152
Total	$ 97,213	$ 79,967

Accounts Payable and Other Accrued Expenses and Other Current Liabilities (Details 1) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Payables and Accruals [Abstract]
Deferred consideration payable	$ 8,595	$ 11,524
Contingent consideration payable	0	10,813
Total other current liabilities	$ 8,595	$ 22,337

Long-Term Debt and Capital Lease Obligations (Details) - USD ($)	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2013
Debt Instrument [Line Items]
Total	$ 367,521,000		$ 247,299,000
Less current portion	11,091,000		30,969,000
Total long-term debt and capital lease obligations	356,430,000		216,330,000
Debt premium (discount)	(44,130,000)		724,000
Debt premium (discount), current	177,000		543,000
Debt premium (discount), noncurrent	$ (44,307,000)		181,000
2.125% cash convertible senior notes due 2019 [Member] [Member]
Debt Instrument [Line Items]
Stated interest rate	2.125%	2.125%
Recourse to EZCORP [Member]
Debt Instrument [Line Items]
Capital lease obligations	$ 418,000		924,000
Debt premium (discount)	$ 0		$ 0
Recourse to EZCORP [Member] \| 2.125% cash convertible senior notes due 2019 [Member] [Member]
Debt Instrument [Line Items]
Stated interest rate	2.125%		2.125%
Carrying Amount	$ 185,693,000		$ 0
Debt premium (discount)	(44,307,000)		0
Recourse to EZCORP [Member] \| Cash convertible senior notes due 2019 [Member]
Debt Instrument [Line Items]
Carrying Amount	36,994,000		0
Debt premium (discount)	0		0
Recourse to EZCORP [Member] \| Domestic Line of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	200,000,000		200,000,000
Carrying Amount	0		140,900,000
Debt premium (discount)	0		0
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $4 million due 2014 [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	4,000,000		4,000,000
Carrying Amount	63,000		1,207,000
Debt premium (discount)	3,000		99,000
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $9 million due 2014 [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	9,000,000		9,000,000
Carrying Amount	86,000		0
Debt premium (discount)	0		0
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $5 million due 2015 [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	5,000,000		5,000,000
Carrying Amount	0		6,281,000
Debt premium (discount)	0		0
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $9 million due 2016 [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	9,000,000		9,000,000
Carrying Amount	4,796,000		0
Debt premium (discount)	0		0
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $23 million due 2017 [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	23,000,000		23,000,000
Carrying Amount	22,240,000		22,822,000
Debt premium (discount)	0		0
Non-recourse to EZCORP [Member] \| Consumer loans facility due 2017 [Member]
Debt Instrument [Line Items]
Carrying Amount	0		31,951,000
Debt premium (discount)	0		0
Non-recourse to EZCORP [Member] \| Consumer loans facility due 2019 [Member]
Debt Instrument [Line Items]
Carrying Amount	54,045,000		0
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 10% unsecured notes due 2013 [Member]
Debt Instrument [Line Items]
Stated interest rate	10.00%		10.00%
Carrying Amount	$ 0		$ 503,000
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 15% unsecured notes due 2013 [Member]
Debt Instrument [Line Items]
Stated interest rate	15.00%		15.00%
Carrying Amount	$ 0		$ 12,884,000
Debt premium (discount)	$ 0		$ 244,000
Non-recourse to EZCORP [Member] \| 10% unsecured notes due 2014 [Member]
Debt Instrument [Line Items]
Stated interest rate	10.00%		10.00%
Carrying Amount	$ 1,158,000		$ 8,925,000
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 11% unsecured notes due 2014 [Member]
Debt Instrument [Line Items]
Stated interest rate	11.00%		11.00%
Carrying Amount	$ 0		$ 110,000
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 9% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Stated interest rate	9.00%		9.00%
Carrying Amount	$ 29,875,000		$ 16,068,000
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 10% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Stated interest rate	10.00%		10.00%
Carrying Amount	$ 943,000		$ 418,000
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 11% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Stated interest rate	11.00%		11.00%
Carrying Amount	$ 4,897,000		$ 0
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 15% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Stated interest rate	15.00%		15.00%
Carrying Amount	$ 0		$ 4,185,000
Debt premium (discount)	$ 0		$ 381,000
Non-recourse to EZCORP [Member] \| 10% unsecured notes due 2017 [Member]
Debt Instrument [Line Items]
Stated interest rate	10.00%		10.00%
Carrying Amount	$ 118,000		$ 121,000
Debt premium (discount)	$ 0		$ 0
Non-recourse to EZCORP [Member] \| 12% secured notes due 2016 [Member]
Debt Instrument [Line Items]
Stated interest rate	12.00%		12.00%
Carrying Amount	$ 3,881,000		$ 0
Debt premium (discount)	$ 174,000		$ 0
Non-recourse to EZCORP [Member] \| 12% secured notes due 2020 [Member]
Debt Instrument [Line Items]
Stated interest rate	12.00%		12.00%
Carrying Amount	$ 22,314,000		$ 0
Debt premium (discount)	$ 0		$ 0

Long-Term Debt and Capital Lease Obligations Long-term Debt and Capital Lease Obligations - Recourse to EZCORP (Details) $ / shares in Units, shares in Millions			1 Months Ended	12 Months Ended
	Jul. 02, 2014 USD ($)	May 10, 2011 USD ($) banks	Jun. 30, 2014 USD ($)	Sep. 30, 2014 USD ($) day $ / shares $ / share shares	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Jun. 27, 2014 USD ($)	May 31, 2013 USD ($)
Debt Instrument [Line Items]
Repayment of credit facility				$ 500,800,000	$ 470,000,000	$ 679,986,000
Net proceeds from sale of warrants				25,106,000
Debt discount amortization				$ 2,611,000	$ (248,000)	$ (15,091,000)
2.125% cash convertible senior notes due 2019 [Member] [Member]
Debt Instrument [Line Items]
Convertible senior notes issued and settled	$ 30,000,000		$ 200,000,000.0
Stated interest rate			2.125%	2.125%
Option to purchase additional principal			$ 30,000,000				$ 30,000,000
Deferred financing costs			9,900,000
Repurchase price, percent of principal amount				100.00%
Interest expense, debt, if converted				$ 53,700,000
Interest expense				3,500,000
Unamortized debt discount				44,300,000
Deferred finance costs, net, if converted				9,400,000
Contractual interest expense				1,400,000
Debt discount amortization				$ 2,100,000
Effective interest rate				7.00%
Remaining unamortized issuance discount period				5 years
Recourse to EZCORP [Member] \| 2.125% cash convertible senior notes due 2019 [Member] [Member]
Debt Instrument [Line Items]
Stated interest rate				2.125%	2.125%
Long-term debt				$ 185,693,000	$ 0
Domestic Line of Credit [Member]
Debt Instrument [Line Items]
Number of banks involved in line of credit facility \| banks		5
Maturity period of new credit agreement		4 years
Borrowing capacity		$ 175,000,000						$ 200,000,000
Line of credit potential maximum		225,000,000
Debt repaid and retired		$ 17,500,000
Repayment of credit facility			119,400,000
Domestic Line of Credit [Member] \| Recourse to EZCORP [Member]
Debt Instrument [Line Items]
Long-term debt				0	$ 140,900,000
Convertible notes embedded derivative [Member] \| Long-term debt, less current maturities [Member]
Debt Instrument [Line Items]
Fair value, derivative liability			$ 46,500,000
Convertible notes hedges [Member]
Debt Instrument [Line Items]
Cost of hedge				46,500,000
Cost of hedge, net of total proceeds from Warrants sold				21,300,000
Convertible notes hedges [Member] \| Other assets, net [Member]
Debt Instrument [Line Items]
Fair value, asset of derivative instruments				$ 37,000,000
Common Class A [Member] \| 2.125% cash convertible senior notes due 2019 [Member] [Member]
Debt Instrument [Line Items]
Conversion rate per $1000 principal amount				62.2471
Conversion price, per share (in dollars per share) \| $ / shares				$ 16.065
Trading day observation period				80 days
Threshold trading days (whether or not consecutive) \| day				20
Threshold consecutive trading days				30 days
Threshold percentage of stock price trigger				130.00%
Early conversion condition, business day period				5 days
Measurement period				5 days
Early conversion condition, percent of product of the last reported sale price of stock				98.00%
Common Class A [Member] \| Convertible notes hedges [Member]
Debt Instrument [Line Items]
Notional amount, shares \| shares				14.3
Strike price \| $ / share				16.065
Net-share-settled Warrants [Member] \| Common Class A [Member]
Debt Instrument [Line Items]
Maximum shares called by warrant \| shares				14.3
Strike price for warrants (in dollars per share) \| $ / shares				$ 20.83
Net proceeds from sale of warrants				$ 25,100,000
Warrants outstanding \| shares				14.3
Domestic Line of Credit [Member]
Debt Instrument [Line Items]
Debt extinguishment expense				$ 700,000
Minimum [Member] \| Domestic Line of Credit [Member]
Debt Instrument [Line Items]
Commitment fee on unused amount of credit facility				0.375%
Minimum [Member] \| Domestic Line of Credit [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				2.00%
Minimum [Member] \| Domestic Line of Credit [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				1.00%
Maximum [Member] \| Domestic Line of Credit [Member]
Debt Instrument [Line Items]
Commitment fee on unused amount of credit facility				0.50%
Maximum [Member] \| Domestic Line of Credit [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				2.75%
Maximum [Member] \| Domestic Line of Credit [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				1.75%

Long-Term Debt and Capital Lease Obligations Long-term Debt and Capital Lease Obligations - Non-Recourse to EZCORP (Details) - USD ($) $ in Thousands				12 Months Ended
	Mar. 31, 2014	Feb. 17, 2014	Jul. 10, 2012	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2013	May 15, 2013	Apr. 26, 2013	Apr. 02, 2013	Jan. 30, 2012
9% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Loss on sale of receivable to third party				$ 700
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $4 million due 2014 [Member]
Debt Instrument [Line Items]
Long-term debt				63		$ 1,207
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $9 million due 2014 [Member]
Debt Instrument [Line Items]
Long-term debt				86		0
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $9 million due 2016 [Member]
Debt Instrument [Line Items]
Long-term debt				4,796		0
Non-recourse to EZCORP [Member] \| Secured foreign currency line of credit up to $23 million due 2017 [Member]
Debt Instrument [Line Items]
Long-term debt				$ 22,240		$ 22,822
Non-recourse to EZCORP [Member] \| 12% secured notes due 2016 [Member]
Debt Instrument [Line Items]
Stated interest rate				12.00%		12.00%
Long-term debt				$ 3,881		$ 0
Non-recourse to EZCORP [Member] \| 12% secured notes due 2020 [Member]
Debt Instrument [Line Items]
Stated interest rate				12.00%		12.00%
Long-term debt				$ 22,314		$ 0
Non-recourse to EZCORP [Member] \| Consumer loans facility due 2017 [Member]
Debt Instrument [Line Items]
Long-term debt				0		31,951
Non-recourse to EZCORP [Member] \| Consumer loans facility due 2019 [Member]
Debt Instrument [Line Items]
Long-term debt				$ 54,045		$ 0
Non-recourse to EZCORP [Member] \| 9% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Stated interest rate				9.00%		9.00%
Long-term debt				$ 29,875		$ 16,068
Grupo Finmart [Member]
Debt Instrument [Line Items]
Additional ownership interest acquired				16.00%	16.00%
Noncontrolling interest, ownership percentage by parent				76.00%	76.00%			76.00%	60.00%
Restricted cash primarily for collection rights on additional eligible loans		$ 17,900
Delivery to trust, period		12 months
Restricted cash for interest and trust maintenance costs		$ 2,700
Grupo Finmart [Member] \| Secured foreign currency line of credit up to $4 million due 2014 [Member]
Debt Instrument [Line Items]
Monthly payment				$ 100
Grupo Finmart [Member] \| Secured foreign currency line of credit up to $9 million due 2014 [Member]
Debt Instrument [Line Items]
Monthly payment				100
Grupo Finmart [Member] \| Secured foreign currency line of credit up to $9 million due 2016 [Member]
Debt Instrument [Line Items]
Monthly payment				200
Grupo Finmart [Member] \| Secured foreign currency line of credit up to $23 million due 2017 [Member]
Debt Instrument [Line Items]
Monthly payment				$ 1,900
Stated interest rate				14.50%
Grupo Finmart [Member] \| 12% secured notes due 2016 [Member]
Debt Instrument [Line Items]
Monthly payment				$ 200
Stated interest rate				12.00%
Grupo Finmart [Member] \| 12% secured notes due 2020 [Member]
Debt Instrument [Line Items]
Monthly payment				$ 1,200
Stated interest rate				12.00%
Grupo Finmart [Member] \| Consumer loans facility due 2017 [Member]
Debt Instrument [Line Items]
Term of debt			2 years
Additional collection rights			$ 115,400
Grupo Finmart [Member] \| Consumer loans facility due 2019 [Member]
Debt Instrument [Line Items]
Term of debt				2 years
Term of agreement		2 years
Deferred financing costs				$ 2,600
Interest rate at period end				5.80%
Grupo Finmart [Member] \| Consumer loans facility due 2019 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				2.50%
Grupo Finmart [Member] \| 9% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Stated interest rate							9.00%
Debt, face amount							$ 30,000
Grupo Finmart [Member] \| Secured Foreign Currency Debt [Member]
Debt Instrument [Line Items]
Loans pledged as collateral				$ 13,900
Collateralized cash				$ 37,700
EZCorp, Inc [Member]
Debt Instrument [Line Items]
Proceeds from sale of note	$ 11,700
Grupo Finmart [Member]
Debt Instrument [Line Items]
Acquisition interest										60.00%
Minimum [Member] \| Grupo Finmart [Member] \| Secured foreign currency line of credit up to $4 million due 2014 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				3.00%
Minimum [Member] \| Grupo Finmart [Member] \| Secured foreign currency line of credit up to $9 million due 2014 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				3.00%
Minimum [Member] \| Grupo Finmart [Member] \| Secured foreign currency line of credit up to $9 million due 2016 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				3.00%
Maximum [Member] \| Grupo Finmart [Member] \| Secured foreign currency line of credit up to $4 million due 2014 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				10.00%
Maximum [Member] \| Grupo Finmart [Member] \| Secured foreign currency line of credit up to $9 million due 2014 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				10.00%
Maximum [Member] \| Grupo Finmart [Member] \| Secured foreign currency line of credit up to $9 million due 2016 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate				10.00%
Grupo Finmart [Member] \| EZCorp, Inc [Member] \| 9% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Aggregate principal amount purchased by EZCorp							$ 14,000
Unrestricted Cash [Member] \| Grupo Finmart [Member] \| Consumer loans facility due 2019 [Member]
Debt Instrument [Line Items]
Proceeds from issuance of debt		$ 35,500
Restricted Cash [Member] \| Grupo Finmart [Member] \| Consumer loans facility due 2019 [Member]
Debt Instrument [Line Items]
Proceeds from issuance of debt		$ 20,600

Common Stock, Options, and Stock Compensation (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Gross compensation costs:
Total gross compensation costs	$ 7,341	$ 7,314	$ 6,714
Income tax benefits:
Total income tax benefits	(3,576)	(2,460)	(2,203)
Net compensation expense	3,765	4,854	4,511
Stock Options [Member]
Income tax benefits:
Total income tax benefits	0	0	(39)
Restricted Stock [Member]
Gross compensation costs:
Total gross compensation costs	7,341	7,314	6,714
Income tax benefits:
Total income tax benefits	$ (3,576)	$ (2,460)	$ (2,164)
Common Class A [Member]
Information on Class A Common Stock issued as acquisition
Shares issued due to acquisitions	0	1,965	635
Shares issued due to purchase of subsidiary shares from noncontrolling interest	0	592	0

Common Stock, Options, and Stock Compensation (Details 1) - Restricted Stock [Member] - USD ($)
$ / shares in Units, $ in Millions

12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Outstanding Shares at beginning of year

1,210,808

Granted, Shares

514,056

Released, Shares

^[1]

(455,133)

Forfeited, Shares

(584,180)

Outstanding Shares at end of year

685,551.000

1,210,808

Weighted Average Grant date Fair Value (in dollars per share)

Weighted average grant date fair value outstanding at beginning of year

$ 19.06

Granted, Weighted average grant date fair value

14.58

$ 20.43

$ 29.22

Released, Weighted average grant date fair value

^[1]

16.76

Forfeited, Weighted average grant date fair value

19.86

Weighted average grant date fair value outstanding at end of year

$ 19.82

19.06

Shares withheld to satisfy related federal income tax withholding

154,000

Weighted average grant-date fair value per share granted

$ 14.58

$ 20.43

$ 29.22

Total grant date fair value of RSAs vested

$ 7.6

$ 10.7

$ 4.1

[1]	Approximately 154,000 shares were withheld to satisfy related federal income tax withholding.

Common Stock, Options, and Stock Compensation (Details 2) - $ / shares	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Summary of the option activity
Exercised, Shares	(100)	(18,000)	(204,298)
Stock Options [Member]
Summary of the option activity
Outstanding Shares at beginning of year	100
Exercised, Shares	(100)
Outstanding Shares at end of year	0	100
Weighted Average Exercise Price (in dollars per share)
Weighted Average Grant Date Fair Value, Outstanding at beginning of year	$ 2.95
Exercised, Weighted Average Exercise Price	2.95
Weighted Average Grant Date Fair Value, Outstanding at end of year	$ 0.00	$ 2.95

Common Stock, Options, and Stock Compensation (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Summary of the option activity additional disclosures
Shares issued due to stock option exercises	100	18,000	204,298
Proceeds due to stock option exercises	$ 0	$ 45	$ 649
Tax benefit from stock option exercises	0	0	1,100
Intrinsic value of stock options exercised	$ 0	$ 280	$ 5,650

Common Stock, Options, and Stock Compensation (Details Textuals) $ in Millions	12 Months Ended
	Sep. 30, 2014 USD ($) class vote shares	May 01, 2010 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, number of classes \| class	2
Common stock, conversion basis, ratio	1
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of RSAs to be amortized \| $	$ 15.6
Weighted average period over which costs amortized	2 years
Common Stock Class B Voting [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, number of votes \| vote	1
Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, number of votes \| vote	0
2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Available for grant, shares \| shares	521,794
2010 Plan [Member] \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted stock awards authorized \| shares		1,575,750
Non-employee directors [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	2 years
Percent of awards vesting on first anniversary of grant date	50.00%
Percent of awards vesting on second anniversary of grant date	50.00%

Common Stock, Options, and Stock Compensation (Details Textuals 2) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
	Jul. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2014	Mar. 25, 2014	Sep. 30, 2013
Class of Stock [Line Items]
Treasury stock acquired				$ 11,903,000
Treasury stock retired				0
Treasury stock value				$ 0
Common Class A [Member]
Class of Stock [Line Items]
Common Stock, shares authorized				100,000,000	100,000,000	55,550,000
Treasury stock acquired, shares		1,000,000
Treasury stock acquired		$ 11,900,000
Treasury stock retired	$ 1,000,000
Executive Chairman [Member] \| Restricted Stock [Member]
Class of Stock [Line Items]
Accelerated vesting of restricted stock			270,000
Gross compensation costs			$ 2,200,000
October 2, 2014 [Member] \| Executive Chairman [Member] \| Restricted Stock [Member]
Class of Stock [Line Items]
Accelerated vesting of restricted stock			135,000
October 2, 2016 [Member] \| Executive Chairman [Member] \| Restricted Stock [Member]
Class of Stock [Line Items]
Accelerated vesting of restricted stock			135,000

Redeemable Noncontrolling Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Increase (Decrease) in Temporary Equity [Roll Forward]
Beginning balance	$ 55,393	$ 53,681
Acquisition of redeemable noncontrolling interest		2,836
Sale of additional shares to parent	(23,181)	(9,531)
Net income from continuing operations attributable to redeemable noncontrolling interest	4,208	4,348	$ 6,869
Contribution to maintain ownership percentage		6,135
Foreign currency translation adjustment attributable to noncontrolling interest	(768)	(2,017)
Effective portion of cash flow hedge	(154)	(59)	0
Ending balance	$ 35,498	$ 55,393	$ 53,681

Redeemable Noncontrolling Interest (Details Textuals) - USD ($) $ in Thousands						12 Months Ended
	Jun. 30, 2014	Jan. 02, 2014	Aug. 02, 2013	Apr. 02, 2013	Nov. 14, 2012	Sep. 30, 2013	Sep. 30, 2014	Apr. 26, 2013	Nov. 13, 2012	Nov. 02, 2012
Redeemable Noncontrolling Interest [Line Items]
Contribution to maintain ownership percentage						$ 6,135
TUYO [Member]
Redeemable Noncontrolling Interest [Line Items]
Additional ownership interest acquired		8.00%
Payments to acquire additional interest in subsidiaries		$ 1,100
Noncontrolling interest, ownership percentage by parent		59.00%					59.00%
Cash Genie [Member]
Redeemable Noncontrolling Interest [Line Items]
Additional ownership interest acquired					23.00%
Payments to acquire additional interest in subsidiaries			$ 600
Noncontrolling interest, ownership percentage by parent					95.00%				72.00%
Purchase of additional interest in less than wholly owned subsidiary					$ 10,400
Ownership percentage by noncontrolling owners					5.00%
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest, shares					592,461
Ownership percentage interest			100.00%
Grupo Finmart [Member]
Redeemable Noncontrolling Interest [Line Items]
Additional ownership interest acquired	16.00%						16.00%
Payments to acquire additional interest in subsidiaries	$ 28,700
Noncontrolling interest, ownership percentage by parent	76.00%			60.00%			76.00%	76.00%
Ownership percentage by noncontrolling owners	24.00%			40.00%
Equity offering				$ 15,300
Payments to maintain interest in subsidiary				9,200
Contribution to maintain ownership percentage				$ 6,100
TUYO [Member]
Redeemable Noncontrolling Interest [Line Items]
Acquisition interest										51.00%

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Current:
Federal	$ 24,286	$ 38,606	$ 60,256
State and foreign	8,493	5,954	9,108
Total	32,779	44,560	69,364
Deferred:
Federal	(6,866)	(17,772)	3,337
State and foreign	(5,107)	2,794	(1,536)
Total	(11,973)	(14,978)	1,801
Total income tax expense	$ 20,806	$ 29,582	$ 71,165

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Provision for income taxes attributable to continuing operations
Income taxes at the federal statutory rate	$ 25,369	$ 31,959	$ 77,789
Non-deductible expense related to incentive stock options	0	0	(633)
State income tax, net of federal benefit	765	1,093	349
Change in valuation allowance	164	659	2,242
Federal tax credits	(124)	(314)	(922)
Foreign tax credit	(2,174)	(3,263)	(4,342)
Effect of permanently reinvesting foreign earnings	(3,322)	(606)	(3,820)
Other	128	54	502
Total income tax expense	$ 20,806	$ 29,582	$ 71,165
Effective tax rate	29.00%	29.00%	31.00%

Income Taxes (Details 2) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Deferred tax assets:
Albemarle & Bond loss carryforward	$ 5,736	$ 15,921
Tax over book inventory	15,250	12,521
Accrued liabilities	18,875	13,879
Pawn service charges receivable	143	3,450
Book over tax amortization	1,581	0
State and foreign net operating loss carry-forwards	198	659
Total deferred tax assets	41,783	46,430
Deferred tax liabilities:
Tax over book amortization	0	12,593
Foreign income and dividends	476	5,411
Tax over book depreciation	5,669	2,928
Stock compensation	74	1,441
Prepaid expenses	1,388	1,359
Total deferred tax liabilities	7,607	23,732
Net deferred tax asset	34,176	22,698
Valuation allowance	(164)	(659)
Net deferred tax asset	$ 34,012	$ 22,039

Income Taxes (Details Textuals) - USD ($) $ in Millions	12 Months Ended
Income Taxes (Details Textuals) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Taxes [Line Items]
Effective income tax rate	29.00%	29.00%	31.00%
Undistributed earnings of foreign subsidiaries	$ 16.8
Undistributed earnings of foreign subsidiaries, estimated taxes recognized upon distribution	2.7
Cash Converters International Limited [Member]
Income Taxes [Line Items]
Dividends received	$ 5.1	$ 5.1	$ 4.4

Related Party Transactions (Details Textuals) - USD ($)		9 Months Ended	12 Months Ended
Related Party Transactions (Details Textuals) - USD ($)	May 20, 2014	Jun. 19, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Madison Park, LLC [Member]
Related Party Transaction [Line Items]
Period of advisory services agreements			1 year	1 year	1 year
Expenses from transactions with related party		$ 5,200,000	$ 7,200,000	$ 7,200,000	$ 6,000,000
Due to Related Parties			$ 0	$ 0
Period for termination notice	30 days
LPG Limited (HK) [Member]
Related Party Transaction [Line Items]
Period of advisory services agreements			1 year	1 year
Expenses from transactions with related party			$ 259,000	$ 480,000

Leases (Details) $ in Thousands	Sep. 30, 2014 USD ($)
Operating Lease Payments
2015	$ 58,421
2016	49,553
2017	37,453
2018	26,222
2019	17,681
Thereafter	48,388
Total	237,718
Capital Lease Payments
2015	443
2016	0
2017	0
2018	0
2019	0
Thereafter	0
Total	443
Sublease Revenue
2015	156
2016	58
2017	0
2018	0
2019	0
Thereafter	0
Total	$ 214

Leases (Details 1) - USD ($) $ in Thousands	12 Months Ended
Leases (Details 1) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Leases [Abstract]
Gross rent expense from continuing operations	$ 68,132	$ 62,673	$ 53,442
Sublease rent revenue from continuing operations	(263)	(217)	(181)
Net rent expense from continuing operations	$ 67,869	$ 62,456	$ 53,261

Leases (Details Textuals) - USD ($) $ in Thousands	12 Months Ended
Leases (Details Textuals) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Schedule of Leased Assets [Line Items]
Future minimum capital lease payments	$ 443
Present value of net minimum lease payments	400
Unamortized long-term portion of deferred gains	1,000	$ 1,400
Short-term portion of deferred gains included in Accounts Payable and Accrued Expenses	$ 400	$ 400
Minimum [Member]
Schedule of Leased Assets [Line Items]
Initial term of lease, in years	3 years
Renewable term of lease, in years	3 years
Maximum [Member]
Schedule of Leased Assets [Line Items]
Initial term of lease, in years	10 years
Renewable term of lease, in years	5 years

Employment Agreements (Details Textuals) - plan	1 Months Ended	12 Months Ended	34 Months Ended
Employment Agreements (Details Textuals) - plan	Jun. 30, 2014	Sep. 30, 2014	Jul. 18, 2014
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Benefits from employee agreement, payment equal to then-current base salary, term of salary			1 year
Senior Executives [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of plans that provide severance benefits	2
Number of years termination must occur after Change in Control to receive severance benefits		2 years
Executive Officers [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Additional severance or change-in-control benefits, period of salary continuation		1 year

Retirement Plans (Details) - USD ($) $ in Thousands	12 Months Ended
Retirement Plans (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Defined Contribution Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$ 570	$ 557	$ 459

Retirement Plans (Details 1) - Supplemental Employee Retirement Plans [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Defined Benefit Plan Disclosure [Line Items]
Contributions to the Supplemental Executive Retirement Plan	$ 499	$ 1,069	$ 938
Amortized expense due to Supplemental Executive Retirement Plan	$ 484	$ 988	$ 807

Retirement Plans (Details Textuals) - age	12 Months Ended	15 Months Ended	21 Months Ended
Retirement Plans (Details Textuals) - age	Sep. 30, 2014	Sep. 30, 2014	Jun. 30, 2013
Compensation and Retirement Disclosure [Abstract]
Contributions matching vested in service		3 years	5 years
Contributions matching vested in pro rata basis	100.00%
Vesting period of Supplemental Executive Retirement Plan	3 years
Supplemental Executive Retirement Plan vesting in pro-rata basis	one-third vesting each year
Supplemental Executive Retirement Plan, percent vested per year	33.33%
Supplemental Executive Retirement Plan vesting in the event of the participant's death or disability or the termination of the plan due to a change in control	100.00%
Supplemental Executive Retirement Plan vesting In event of participant reaching retirement age, percentage	100.00%
Supplemental Executive Retirement Plan, retirement age	60
Supplemental Executive Retirement Plan vesting In event of participant reaching retirement age, years of service	5 years

Contingencies (Details)	Jul. 28, 2014 entity
Beneficial Owner [Member]
Loss Contingencies [Line Items]
Number of entities controlled	3

Quarterly Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Quarterly Information
Total revenues	$ 242,209	$ 232,602	$ 250,682	$ 263,039	$ 227,980	$ 226,696	$ 259,963	$ 265,482	$ 988,532	$ 980,121	$ 964,502
Net revenues	142,810	149,951	158,479	163,857	143,699	145,773	166,143	169,089	615,097	624,704	607,511
(Loss) income from continuing operations, net of tax	(731)	14,904	9,832	27,889	(19,288)	18,057	39,005	35,103	51,894	72,877	155,920
Loss from discontinued operations, net of tax	(86,606)	(2,561)	(765)	(3,494)	(4,482)	(22,897)	(4,125)	(2,948)	(93,426)	(34,452)	(5,343)
Net (loss) income	(87,337)	12,343	9,067	24,395	(23,770)	(4,840)	34,880	32,155	(41,532)	38,425	150,577
Net income from continuing operations attributable to redeemable noncontrolling interest	470	837	1,075	1,826	984	996	897	1,547	4,208	4,424	6,722
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest					(14)	45	2	(109)	0	(76)	147
Net (loss) income attributable to EZCORP, Inc.	$ (87,807)	$ 11,506	$ 7,992	$ 22,569	$ (24,740)	$ (5,881)	$ 33,981	$ 30,717	$ (45,740)	$ 34,077	$ 143,708
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (0.02)	$ 0.26	$ 0.16	$ 0.48	$ (0.37)	$ 0.31	$ 0.71	$ 0.64	$ 0.88	$ 1.28	$ 2.93
Discontinued operations (in dollars per share)	(1.62)	(0.05)	(0.01)	(0.06)	(0.09)	(0.42)	(0.08)	(0.05)	(1.72)	(0.64)	(0.11)
Basic earnings per share (in dollars per share)	(1.64)	0.21	0.15	0.42	(0.46)	(0.11)	0.63	0.59	(0.84)	0.64	2.82
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(0.02)	0.26	0.16	0.48	(0.37)	0.31	0.71	0.64	0.88	1.27	2.92
Discontinued operations (in dollars per share)	(1.62)	(0.05)	(0.01)	(0.06)	(0.09)	(0.42)	(0.08)	(0.05)	(1.72)	(0.64)	(0.11)
Diluted earnings per share (in dollars per share)	$ (1.64)	$ 0.21	$ 0.15	$ 0.42	$ (0.46)	$ (0.11)	$ 0.63	$ 0.59	$ (0.84)	$ 0.63	$ 2.81

Quarterly Information (Unaudited) (Details Textuals) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Quarterly Financial Data [Line Items]
Pre-tax charges (gains) pertaining to discontinued operations	$ 103,100		$ 22,200	$ 103,137	$ 22,190
Restructuring	$ 6,700			6,664	0	$ 0
Impairment of investments		$ 7,900	44,600	7,940	44,598	$ 0
Impairment of available for sale securities			2,100		2,100
Albemarle and Bond Holdings [Member]
Quarterly Financial Data [Line Items]
Impairment of equity method investments			$ 42,500	$ 7,900	$ 42,500

Operating Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Merchandise sales									$ 387,331	$ 368,766	$ 333,064
Jewelry scrapping sales									96,243	131,702	202,481
Pawn service charges									248,378	251,354	233,538
Consumer loan fees and interest									219,535	219,752	190,746
Other revenues									37,045	8,547	4,673
Total revenues	$ 242,209	$ 232,602	$ 250,682	$ 263,039	$ 227,980	$ 226,696	$ 259,963	$ 265,482	988,532	980,121	964,502
Merchandise cost of goods sold									247,393	218,617	190,637
Jewelry scrapping cost of goods sold									72,836	96,133	130,715
Consumer loan bad debt									53,206	40,667	35,639
Net revenues	142,810	$ 149,951	158,479	$ 163,857	143,699	$ 145,773	$ 166,143	$ 169,089	615,097	624,704	607,511
Operating expenses:
Operations									420,350	389,386	328,793
Administrative									61,819	52,474	47,912
Depreciation									29,801	27,858	21,851
Amortization									5,475	3,485	1,956
(Gain) loss on sale or disposal of assets									(5,629)	1,359	(249)
Interest expense (income), net									22,832	15,168	(1,549)
Equity in net income of unconsolidated affiliates									(5,948)	(11,878)	(17,400)
Restructuring	$ 6,700								6,664	0	0
Impairment of investments			$ 7,900		$ 44,600				7,940	44,598	0
Other income									(907)	(205)	(888)
Income from continuing operations before income taxes									72,700	102,459	227,085
Operating Segments [Member]
Revenues:
Merchandise sales									387,331	368,766	333,064
Jewelry scrapping sales									96,243	131,702	202,481
Pawn service charges									248,378	251,354	233,538
Consumer loan fees and interest									219,535	219,752	190,746
Other revenues									37,045	8,547	4,673
Total revenues									988,532	980,121	964,502
Merchandise cost of goods sold									247,393	218,617	190,637
Jewelry scrapping cost of goods sold									72,836	96,133	130,715
Consumer loan bad debt									53,206	40,667	35,639
Net revenues									615,097	624,704	607,511
Operating expenses:
Operations									420,350	389,386	328,793
Administrative									0	0	0
Depreciation									23,138	21,036	16,394
Amortization									2,403	2,104	1,937
(Gain) loss on sale or disposal of assets									(6,593)	226	(248)
Interest expense (income), net									15,227	11,295	(4,510)
Equity in net income of unconsolidated affiliates									(5,948)	(11,878)	(17,400)
Restructuring									0
Impairment of investments									7,940	44,598
Other income									(2,164)	(68)	(888)
Income from continuing operations before income taxes									160,744	168,005	283,433
Operating Segments [Member] \| US & Canada Operations [Member]
Revenues:
Merchandise sales									327,720	310,521	291,497
Jewelry scrapping sales									89,941	123,162	191,905
Pawn service charges									217,891	221,775	210,601
Consumer loan fees and interest									165,397	169,291	163,845
Other revenues									2,082	3,811	3,381
Total revenues									803,031	828,560	861,229
Merchandise cost of goods sold									205,349	183,147	168,133
Jewelry scrapping cost of goods sold									67,029	88,637	122,604
Consumer loan bad debt									46,339	40,780	35,330
Net revenues									484,314	515,996	535,162
Operating expenses:
Operations									335,881	325,795	291,534
Administrative									0	0	0
Depreciation									17,265	15,814	13,075
Amortization									399	393	567
(Gain) loss on sale or disposal of assets									(6,620)	209	(260)
Interest expense (income), net									(16)	16	(3)
Equity in net income of unconsolidated affiliates									0	0	0
Restructuring									0
Impairment of investments									0	0
Other income									(5)	(3)	(647)
Income from continuing operations before income taxes									137,410	173,772	230,896
Operating Segments [Member] \| Latin America [Member]
Revenues:
Merchandise sales									59,611	58,245	41,567
Jewelry scrapping sales									6,302	8,540	10,576
Pawn service charges									30,487	29,579	22,937
Consumer loan fees and interest									54,138	50,461	26,901
Other revenues									34,963	3,197	1,292
Total revenues									185,501	150,022	103,273
Merchandise cost of goods sold									42,044	35,470	22,504
Jewelry scrapping cost of goods sold									5,807	7,496	8,111
Consumer loan bad debt									6,867	(113)	309
Net revenues									130,783	107,169	72,349
Operating expenses:
Operations									84,469	62,496	37,259
Administrative									0	0	0
Depreciation									5,873	5,222	3,319
Amortization									2,004	1,711	1,370
(Gain) loss on sale or disposal of assets									27	17	12
Interest expense (income), net									15,243	11,279	(4,507)
Equity in net income of unconsolidated affiliates									0	0	0
Restructuring									0
Impairment of investments									0	0
Other income									(2,274)	(218)	(5)
Income from continuing operations before income taxes									25,441	26,662	34,901
Operating Segments [Member] \| Other International [Member]
Revenues:
Merchandise sales									0	0	0
Jewelry scrapping sales									0	0	0
Pawn service charges									0	0	0
Consumer loan fees and interest									0	0	0
Other revenues									0	1,539	0
Total revenues									0	1,539	0
Merchandise cost of goods sold									0	0	0
Jewelry scrapping cost of goods sold									0	0	0
Consumer loan bad debt									0	0	0
Net revenues									0	1,539	0
Operating expenses:
Operations									0	1,095	0
Administrative									0	0	0
Depreciation									0	0	0
Amortization									0	0	0
(Gain) loss on sale or disposal of assets									0	0	0
Interest expense (income), net									0	0	0
Equity in net income of unconsolidated affiliates									(5,948)	(11,878)	(17,400)
Restructuring									0
Impairment of investments									7,940	44,598
Other income									115	153	(236)
Income from continuing operations before income taxes									(2,107)	(32,429)	17,636
Corporate [Member]
Revenues:
Merchandise sales									0	0	0
Jewelry scrapping sales									0	0	0
Pawn service charges									0	0	0
Consumer loan fees and interest									0	0	0
Other revenues									0	0	0
Total revenues									0	0	0
Merchandise cost of goods sold									0	0	0
Jewelry scrapping cost of goods sold									0	0	0
Consumer loan bad debt									0	0	0
Net revenues									0	0	0
Operating expenses:
Operations									0	0	0
Administrative									61,819	52,474	47,912
Depreciation									6,663	6,822	5,457
Amortization									3,072	1,381	19
(Gain) loss on sale or disposal of assets									964	1,133	(1)
Interest expense (income), net									7,605	3,873	2,961
Equity in net income of unconsolidated affiliates									0	0	0
Restructuring									6,664
Impairment of investments									0	0
Other income									1,257	(137)	0
Income from continuing operations before income taxes									$ (88,044)	$ (65,546)	$ (56,348)

Operating Segment Information (Details 1) - USD ($)
$ in Thousands

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

$ 27,482

$ 31,020

$ 37,311

62,406

3,312

1,145

162,444

156,637

157,648

67,594

64,683

34,152

61,697

66,654

59,817

139,419

145,200

109,214

86,810

97,322

85,670

4,257

2,156

4,337

40,442

70,294

61,997

346,577

433,300

374,663

Total separately identified recorded segment assets

36,544

50,070

43,637

1,035,672

1,120,648

969,591

Consumer loans outstanding from unaffiliated lenders

^[1]

22,553

29,171

25,484

Corporate assets

367,799

231,542

248,416

US & Canada Operations [Member]

1,403,471

^[2]

1,352,190

^[2]

1,218,007

14,520

10,931

14,820

145,258

142,930

140,885

24,126

24,877

18,960

34,752

37,016

34,066

116,629

121,367

94,449

63,116

67,676

60,947

239,179

283,199

224,306

Total separately identified recorded segment assets

16,304

26,380

18,824

653,884

714,376

607,257

Consumer loans outstanding from unaffiliated lenders

^[1]

22,553

29,171

25,484

Latin America [Member]

9,805

16,829

20,702

62,406

3,312

1,145

17,186

13,707

16,763

43,369

37,337

11,425

26,945

28,941

24,637

22,790

23,833

14,765

23,694

28,198

23,220

4,257

2,156

4,337

40,442

70,294

61,997

107,398

110,209

110,401

Total separately identified recorded segment assets

20,198

20,850

21,867

378,490

355,666

311,259

Consumer loans outstanding from unaffiliated lenders

^[1]

Other International [Member]

3,157

3,260

1,789

2,469

3,767

697

1,114

1,448

1,503

39,892

39,956

Total separately identified recorded segment assets

2,840

2,946

3,298

50,606

51,075

Consumer loans outstanding from unaffiliated lenders

^[1]

$ 0

[1]

CSO loans are not recorded in our consolidated balance sheets.

[2]

Operating Segment Information (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 242,209	$ 232,602	$ 250,682	$ 263,039	$ 227,980	$ 226,696	$ 259,963	$ 265,482	$ 988,532	$ 980,121	$ 964,502
Long-lived assets	517,101				613,386				517,101	613,386	527,979
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									789,506	815,850	850,517
Long-lived assets	360,203				404,723				360,203	404,723	317,887
Mexico [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									185,501	150,022	103,273
Long-lived assets	151,752				159,728				151,752	159,728	155,488
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									13,525	12,710	10,712
Long-lived assets	3,787				4,755				3,787	4,755	10,199
U.K. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									0	1,539	0
Long-lived assets	0				44,138				0	44,138	44,363
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 1,359				$ 42				$ 1,359	$ 42	$ 42

Allowance for Losses and Credit Quality of Consumer Loans (Details) - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Unsecured Short Term Consumer Loans [Member]

Allowance for credit losses and recorded investment in financing receivables

Allowance Balance at Beginning of Period

^[1]

$ 2,928

$ 2,390

$ 1,727

Charge-offs

^[1]

(46,968)

(47,178)

(26,564)

Recoveries

^[1]

26,865

21,074

12,176

Provisions

^[1]

31,817

26,651

15,034

Translation Adjustment

^[1]

(9)

Allowance Balance at End of Period

^[1]

14,645

2,928

2,390

Financing Receivable at End of Period

^[1]

31,747

22,289

20,108

Secured Short Term Consumer Loans [Member]

Allowance for credit losses and recorded investment in financing receivables

Allowance Balance at Beginning of Period

1,804

942

538

Charge-offs

(64,916)

(43,768)

(11,295)

Recoveries

58,453

40,226

9,087

Provisions

5,708

4,404

2,612

Translation Adjustment

Allowance Balance at End of Period

1,049

1,804

942

Financing Receivable at End of Period

8,173

9,789

5,951

Unsecured Long Term Consumer Loans [Member]

Allowance for credit losses and recorded investment in financing receivables

Allowance Balance at Beginning of Period

^[2]

972

^[3]

623

^[3]

Charge-offs

^[2]

(1,997)

(2,651)

(571)

Recoveries

^[2]

2,437

3,151

896

Provisions

^[2]

5,952

(124)

285

Translation Adjustment

^[2]

(187)

(27)

Allowance Balance at End of Period

^[2],[3]

7,177

972

623

Financing Receivable at End of Period

^[2],[3]

$ 90,987

$ 108,603

$ 74,045

[1]	Unsecured short-term consumer loans amounts are included for periods after the November 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations at September 30, 2014. Refer to Note 2 for further detail on discontinued operations.
[2]	Comparative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 2 for further detail on discontinued operations. A portion of these amounts were included in “Consumer loans, net” in our consolidated balance sheets. Benefit in unsecured long-term consumer loan provision is due to the sale of past due loans and recoveries of loans previously written-off.
[3]	arative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 2 for further detail on discontinued operations.

Allowance for Losses and Credit Quality of Consumer Loans (Details 2)
$ in Thousands

12 Months Ended

Oct. 06, 2014

USD ($)

Sep. 30, 2014

USD ($)

loan

Jul. 09, 2014

USD ($)

Jul. 07, 2014

USD ($)

Jun. 30, 2014

USD ($)

loan

Apr. 21, 2014

USD ($)

Mar. 31, 2014

USD ($)

loan

Oct. 29, 2013

USD ($)

Oct. 21, 2013

USD ($)

loan

Sep. 30, 2014

USD ($)

loan

Sep. 30, 2013

USD ($)

Sep. 30, 2012

USD ($)

Accounts, Notes, Loans and Financing Receivable [Line Items]

$ 33,000

$ 0

Grupo Finmart [Member] | 14,500 in Payroll Loans Sold October 21, 2013 [Member]

16,893

$ 4,182

$ 396

Accounts, Notes, Loans and Financing Receivable [Line Items]

Number of payroll withholding loans in portfolio sold | loan

14,500

^[1]

$ 14,000

^[1]

700

^[1],[2]

$ 19,300

^[1],[3]

4,600

^[1],[4]

$ 1,200

Grupo Finmart [Member] | 7,500 in Payroll Loans Sold March 31, 2014 [Member]

48 months

Accounts, Notes, Loans and Financing Receivable [Line Items]

Number of payroll withholding loans in portfolio sold | loan

7,500

^[1]

$ 10,000

^[1]

1,300

^[1],[5]

$ 16,000

^[1],[3]

4,700

^[1],[4]

$ 700

Grupo Finmart [Member] | 7,100 in Payroll Loans Sold June 30, 2014 [Member]

48 months

Accounts, Notes, Loans and Financing Receivable [Line Items]

Number of payroll withholding loans in portfolio sold | loan

7,100

^[6]

$ 10,000

^[6]

2,100

^[6],[7]

$ 16,500

^[3],[6]

4,400

^[4],[6]

$ 700

Grupo Finmart [Member] | 8,500 in Payroll Loans Sold June 30, 2014 [Member]

60 months

Accounts, Notes, Loans and Financing Receivable [Line Items]

Number of payroll withholding loans in portfolio sold | loan

8,500

^[6]

$ 14,000

14,000

^[6]

$ 2,300

^[6],[8]

$ 21,800

^[3],[6]

$ 5,500

^[4],[6]

$ 1,000

Grupo Finmart [Member] | 16,135 in Payroll Loans Sold September 30, 2014 [Member]

60 months

Accounts, Notes, Loans and Financing Receivable [Line Items]

Number of payroll withholding loans in portfolio sold | loan

16,135

^[9]

$ 26,700

^[9]

3,300

$ 3,300

^[3],[9]

13,800

^[4],[9]

$ 2,000

Subsequent Event [Member] | Grupo Finmart [Member] | 16,135 in Payroll Loans Sold September 30, 2014 [Member]

72 months

Accounts, Notes, Loans and Financing Receivable [Line Items]

Unsecured Short Term Consumer Loans [Member]

^[9],[10]

$ 43,800

[1]	o Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 48 months. (4)
[2]	amount was received in full on October 29, 2013.(7)
[3]	realized gains on sale are included under “Consumer loan sales and other” in our consolidated statements of operations in the period of sale.(2)
[4]	result of these portfolio sales, we accelerated the amortization of the sales commissions related to the loans sold, which are included in “Operations” expense in our consolidated statements of operations in the period of sale.(3)
[5]	amount was received in full on April 21, 2014.(8)
[6]	o Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 60 months. (5)
[7]	amount was received in full by July 9, 2014.(9)
[8]	amount was received in full on July 7, 2014.(10
[9]	o Finmart was retained by the trust as the primary servicer at agreed upon market rates through the duration of the portfolio, an expected 72 months. (6)
[10]	amount was received in full on October 6, 2014.The

Allowance for Losses and Credit Quality of Consumer Loans (Details 3) - USD ($)
$ in Thousands

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Aging analysis of past due financing receivables

^[1]

$ 31,747

$ 22,289

$ 20,108

Secured Short Term Consumer Loans [Member]

^[1]

14,645

2,928

2,390

$ 1,727

Aging analysis of past due financing receivables

2,196

2,096

1,246

823

1,313

708

448

905

466

412

910

391

3,879

5,224

2,811

4,294

4,565

3,140

8,173

9,789

5,951

1,049

1,804

942

538

Unsecured Long Term Consumer Loans [Member]

Aging analysis of past due financing receivables

^[2]

8,469

8,909

2,465

^[2]

2,463

5,354

28,783

^[2]

1,218

1,584

949

^[2]

24,462

29,492

7,507

^[2]

36,612

45,339

39,704

^[2]

52,856

63,467

37,120

^[2]

1,519

(203)

(2,779)

^[2],[3]

90,987

108,603

74,045

^[3]

7,177

^[2]

972

^[2]

623

^[2]

$ 0

Unsecured Long Term Consumer Loans - In Payroll [Member]

^[2]

19,921

29,492

7,506

Aging analysis of past due financing receivables

^[2]

8,445

8,726

2,465

^[2]

2,192

5,245

28,783

^[2]

1,048

1,392

949

^[2]

19,921

29,492

7,507

^[2]

31,606

44,855

39,704

^[2]

52,471

63,209

37,120

^[2]

1,473

(196)

(2,779)

^[2]

85,550

107,868

74,045

^[2]

2,345

758

623

Unsecured Long Term Consumer Loans - Out of Payroll [Member]

^[2]

19,921

29,492

7,506

Aging analysis of past due financing receivables

^[2]

183

^[2]

271

109

^[2]

170

192

^[2]

4,541

^[2]

5,006

484

^[2]

385

258

^[2]

(7)

^[2]

5,437

735

^[2]

4,832

214

Go Cash and Cash Genie Loans [Member] | Unsecured Short Term Consumer Loans [Member]

^[2]

$ 0

Aging analysis of past due financing receivables

^[4]

113

^[4]

285

^[4]

257

^[4]

^[4]

655

^[4]

214

^[4]

^[4]

869

^[4]

464

Accounts, Notes, Loans and Financing Receivable [Line Items]

^[4]

$ 0

[1]	Unsecured short-term consumer loans amounts are included for periods after the November 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations at September 30, 2014. Refer to Note 2 for further detail on discontinued operations.
[2]	arative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 2 for further detail on discontinued operations.
[3]	Comparative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 2 for further detail on discontinued operations. A portion of these amounts were included in “Consumer loans, net” in our consolidated balance sheets. Benefit in unsecured long-term consumer loan provision is due to the sale of past due loans and recoveries of loans previously written-off.
[4]	cured short-term consumer loans amounts are included for periods after the December 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations as of September 30, 2014. As a result of our discontinuance of Go Cash, we wrote our unsecured short-term consumer loans down to net realized value, or a nominal amount, as of September 30, 2014. Refer to Note 2 for further detail on discontinued operations.**

Allowance for Losses and Credit Quality of Consumer Loans (Details Textuals)
$ in Thousands

12 Months Ended

Apr. 30, 2014

USD ($)

Nov. 29, 2013

USD ($)

loan

Sep. 30, 2014

USD ($)

payment

Sep. 30, 2013

USD ($)

Sep. 30, 2012

USD ($)

Description of Defaulted Payment, Number of Delinquent Payments | payment

Description of Defaulted Loan, Number of Delinquent Payments, Minimum | payment

Past due period on auto title loans

90 days

Reserve percentage of loan over 90 days past due

100.00%

Past due period on consumer loans

60 days

Reserve percentage of loan over 60 days past due

100.00%

Payment to acquire loan portfolio

$ 959,540

$ 923,103

$ 802,896

Unsecured Long Term Consumer Loans - In Payroll [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Investment 90 days past due and still accruing

^[1]

$ 19,921

29,492

7,506

Unsecured Long Term Consumer Loans [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Description of Defaulted Loan, Number of Delinquent Payments | payment

Investment 90 days past due and still accruing

^[1]

$ 19,921

$ 29,492

$ 7,506

Grupo Finmart [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Description of Defaulted Payment, Number of Delinquent Payments | payment

Description of Defaulted Loan, Number of Delinquent Payments | payment

Grupo Finmart [Member] | Unsecured Long Term Consumer Loans [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Number of payroll withholding loans in portfolio purchased | loan

10,500

Total purchase price of loan portfolio

$ 15,900

Minimum payment of total purchase price

11,700

Payment to acquire loan portfolio

$ 600

10,500

Payment to acquire loan portfolio over next year

$ 600

Deferred consideration

$ 4,200

Deferred consideration, performance period

12 months

Payment of deferred consideration

$ 2,100

Fair value of loan portfolio

$ 11,800

[1]	arative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 2 for further detail on discontinued operations.

Fair Value Measurements (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Estimated Fair Value [Member]
Financial assets that are measured at fair value on a recurring basis
Marketable equity securities		$ 2,339
Derivative asset		1,813
Contingent Consideration	$ (2,025)	(18,197)
Net financial assets (liabilities)	2,855	(14,045)
Level 1 [Member]
Financial assets that are measured at fair value on a recurring basis
Marketable equity securities		2,339
Derivative asset		0
Contingent Consideration	0	0
Net financial assets (liabilities)	0	2,339
Level 2 [Member]
Financial assets that are measured at fair value on a recurring basis
Marketable equity securities		0
Derivative asset		1,813
Contingent Consideration	0	0
Net financial assets (liabilities)	4,880	1,813
Level 3 [Member]
Financial assets that are measured at fair value on a recurring basis
Marketable equity securities		0
Derivative asset		0
Contingent Consideration	(2,025)	(18,197)
Net financial assets (liabilities)	(2,025)	$ (18,197)
Foreign currency forward [Member] \| Estimated Fair Value [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	3,572
Derivative liability	1,308
Foreign currency forward [Member] \| Level 1 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	0
Derivative liability	0
Foreign currency forward [Member] \| Level 2 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	3,572
Derivative liability	1,308
Foreign currency forward [Member] \| Level 3 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	0
Derivative liability	0
Convertible notes hedges [Member] \| Estimated Fair Value [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	36,994
Convertible notes hedges [Member] \| Level 1 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	0
Convertible notes hedges [Member] \| Level 2 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	36,994
Convertible notes hedges [Member] \| Level 3 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	0
Convertible notes embedded derivative [Member] \| Estimated Fair Value [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative liability	(36,994)
Convertible notes embedded derivative [Member] \| Level 1 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative liability	0
Convertible notes embedded derivative [Member] \| Level 2 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative liability	(36,994)
Convertible notes embedded derivative [Member] \| Level 3 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative liability	$ 0

Fair Value Measurements (Details 2) - USD ($)
$ in Thousands

Sep. 30, 2014

Sep. 30, 2013

Level 1 [Member]

$ 56,329

$ 36,317

62,406

3,312

4,257

2,156

122,992

41,785

54,178

47,713

Level 2 [Member]

185,738

340,241

199,806

Level 3 [Member]

162,444

156,637

68,699

74,979

31,044

30,362

30,653

36,292

41,472

89,693

334,312

387,963

55,680

55,557

Carrying Value [Member]

56,329

36,317

62,406

3,312

162,444

156,637

67,594

64,683

31,044

30,362

30,653

36,292

4,257

2,156

40,442

70,294

455,169

400,053

35,498

55,393

185,693

Estimated Fair Value [Member]

367,103

246,375

56,329

36,317

62,406

3,312

162,444

156,637

68,699

74,979

31,044

30,362

30,653

36,292

4,257

2,156

41,472

89,693

457,304

429,748

55,680

55,557

185,738

Domestic Line of Credit [Member] | Level 1 [Member]

394,419

247,519

Domestic Line of Credit [Member] | Level 2 [Member]

Domestic Line of Credit [Member] | Level 3 [Member]

140,900

Domestic Line of Credit [Member] | Carrying Value [Member]

Domestic Line of Credit [Member] | Estimated Fair Value [Member]

140,900

Cash convertible senior notes due 2019 [Member] | Level 1 [Member]

140,900

Cash convertible senior notes due 2019 [Member] | Level 2 [Member]

Cash convertible senior notes due 2019 [Member] | Level 3 [Member]

36,994

Cash convertible senior notes due 2019 [Member] | Carrying Value [Member]

Cash convertible senior notes due 2019 [Member] | Estimated Fair Value [Member]

36,994

Consumer loans facility due 2019 [Member] | Level 1 [Member]

36,994

Consumer loans facility due 2019 [Member] | Level 2 [Member]

54,178

Consumer loans facility due 2019 [Member] | Level 3 [Member]

Consumer loans facility due 2019 [Member] | Carrying Value [Member]

Consumer loans facility due 2019 [Member] | Estimated Fair Value [Member]

54,045

Consumer loans facility due 2017 [Member] | Level 1 [Member]

54,178

Consumer loans facility due 2017 [Member] | Level 2 [Member]

32,027

Consumer loans facility due 2017 [Member] | Level 3 [Member]

Consumer loans facility due 2017 [Member] | Carrying Value [Member]

Consumer loans facility due 2017 [Member] | Estimated Fair Value [Member]

31,951

Unsecured Debt [Member] | Level 1 [Member]

32,027

Unsecured Debt [Member] | Level 2 [Member]

15,686

Unsecured Debt [Member] | Level 3 [Member]

36,837

23,048

Unsecured Debt [Member] | Carrying Value [Member]

Unsecured Debt [Member] | Estimated Fair Value [Member]

^[1]

36,991

39,029

Secured Debt [Member] | Level 1 [Member]

36,837

38,734

Secured Debt [Member] | Level 2 [Member]

Secured Debt [Member] | Level 3 [Member]

53,487

4,026

Secured Debt [Member] | Carrying Value [Member]

Secured Debt [Member] | Estimated Fair Value [Member]

^[1]

26,195

4,185

Foreign Currency Debt [Member] | Level 1 [Member]

53,487

4,026

Foreign Currency Debt [Member] | Level 2 [Member]

Foreign Currency Debt [Member] | Level 3 [Member]

27,185

31,832

Foreign Currency Debt [Member] | Carrying Value [Member]

Foreign Currency Debt [Member] | Estimated Fair Value [Member]

^[1]

27,185

30,310

Gross pawn service charges receivable

$ 27,185

$ 31,832

[1]	Portions of these amounts are included in “Current maturities of long-term debt” and “Long-term debt, less current maturities” in our consolidated balance sheets.

Fair Value Measurements Fair Value Measurements (Details Textuals) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment loss on investments		$ 2,100		$ 2,100
Change in contingent consideration related to acquisitions, increase (decrease)			$ (4,792)	0	$ 0
Change in contingent consideration, individually immaterial adjustments, increase (decrease)			600	500
Go Cash, Fondo ACH, and Loan Portfolio [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in contingent consideration related to acquisitions, increase (decrease)				7,100
Go Cash, LLC [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in contingent consideration related to acquisitions, increase (decrease)	$ (4,800)		(4,800)
Deferred consideration	12,000		12,000
Grupo Finmart [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash payment of contingent consideration				12,800
Earn out payment related to Grupo Finmart acquisition			$ 12,000
Pawn Loan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, period of estimation			2 months
U.S. Pawn Loan [Member] \| Minimum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loan term			60 days
U.S. Pawn Loan [Member] \| Maximum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loan term			120 days
Mexican Pawn Loan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loan term			40 days
All Entities Excluding Grupo Finart [Member] \| Consumer Loan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loan term			12 months
Grupo Finmart [Member] \| Consumer Loan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loan term			31 months
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent consideration	0	0	$ 0	0
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent consideration	2,025	$ 18,197	$ 2,025	$ 18,197
Income Approach Valuation Technique [Member] \| Redeemable Noncontrolling Interest [Member] \| Fair Value, Inputs, Level 3 [Member] \| Minimum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			5.00%
Income Approach Valuation Technique [Member] \| Redeemable Noncontrolling Interest [Member] \| Fair Value, Inputs, Level 3 [Member] \| Maximum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			10.00%
Convertible Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Redemption value	$ 230,000		$ 230,000
Convertible Debt [Member] \| Income Approach Valuation Technique [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			7.00%

Derivative Instruments and Hedging Activities (Details) - USD ($)		1 Months Ended	12 Months Ended
	Jul. 02, 2014	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Jun. 27, 2014	May 15, 2013
Designated as Hedging Instrument [Member] \| Foreign currency forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (loss) gain recognized in Other Comprehensive Income on derivatives (effective portion)			$ (453,000)	$ 2,388,000	$ 0
Designated as Hedging Instrument [Member] \| Foreign currency forward [Member] \| Interest expense (income), net / Other income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (loss) gain on derivatives reclassified into Income from Accumulated Other Comprehensive Income (effective portion)			(49,000)	2,536,000	0
Non-designated derivatives [Member] \| Convertible Notes Derivatives [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, net asset (liability) of derivative instruments			0	0	0
Non-designated derivatives [Member] \| Foreign currency forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, net asset (liability) of derivative instruments			2,460,000	0	0
Non-designated derivatives [Member] \| Foreign currency forward [Member] \| Other income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of unrealized gain			2,460,000	0	0
Other assets, net [Member] \| Convertible notes hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments			37,000,000
Other assets, net [Member] \| Non-designated derivatives [Member] \| Convertible notes hedges [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments			36,994,000	0	0
Long-term debt, less current maturities [Member] \| Convertible notes embedded derivative [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, (liabilities) of derivative instruments		$ (46,500,000)
Long-term debt, less current maturities [Member] \| Non-designated derivatives [Member] \| Convertible notes embedded derivative [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, (liabilities) of derivative instruments			(36,994,000)	0	0
Prepaid expenses and other assets [Member] \| Designated as Hedging Instrument [Member] \| Foreign currency forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments			2,420,000	1,813,000
Prepaid expenses and other assets [Member] \| Non-designated derivatives [Member] \| Foreign currency forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments			1,152,000	0	0
Other current liabilities [Member] \| Non-designated derivatives [Member] \| Foreign currency forward [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, (liabilities) of derivative instruments			$ 1,308,000	$ 0	$ 0
9% unsecured notes due 2015 [Member] \| Grupo Finmart [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Cross-border debt offering							$ 30,000,000
Convertible Senior Notes [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Convertible senior notes issued and settled	$ 30,000,000	200,000,000.0
Option to purchase additional principal		$ 30,000,000				$ 30,000,000

Supplemental Consolidated Financial Information (Details) - USD ($)
$ in Thousands

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Pawn service charges receivable:

$ 41,351

$ 40,336

Allowance for uncollectible pawn service charges receivable

(10,307)

(9,974)

Consumer loan fees and interest receivable:

31,044

30,362

Gross consumer loan fees and interest receivable

39,333

38,059

Allowance for uncollectible consumer loan fees and interest receivable

(8,680)

(1,767)

Consumer loan fees and interest receivable, net

30,653

36,292

Inventory:

Inventory, gross

154,218

149,446

Inventory reserves

(14,799)

(4,246)

Receivable from sale of long-term consumer loan portfolio

139,419

145,200

$ 109,214

Prepaid expenses and other assets:

^[1]

43,780

Other prepaid expenses and other assets

33,179

34,217