View Filing Data

$ 55,325

$ 49,434

$ 32,328

$ 32,689

$ 29,100

$ 27,511

$ 36,215

$ 43,213

$ 39,824

$ 41,181

$ 35,668

$ 23,969

63,495

49,129

27,244

8,371

9,176

20,325

5,448

1,825

7,263

162,444

157,491

128,683

153,421

156,637

154,095

138,380

162,150

157,648

63,995

64,787

57,447

62,653

56,880

54,276

49,145

51,473

45,036

31,044

29,307

24,733

30,842

30,362

28,590

25,388

31,077

12,647

15,032

15,870

17,415

19,049

22,182

19,280

20,006

138,175

130,839

128,094

142,159

145,200

122,503

116,517

120,271

109,214

17,572

15,302

17,188

57,069

43,677

35,134

21,204

24,113

20,845

9,165

4,172

33,097

75,161

38,364

42,895

34,214

41,377

42,421

50,394

634,863

630,159

503,199

526,951

520,033

508,892

459,147

501,769

91,781

90,730

88,685

97,424

97,085

145,345

145,870

142,870

105,900

109,458

111,419

114,539

116,281

110,312

118,979

114,082

5,070

4,578

3,309

4,189

3,509

3,432

3,180

4,758

6,872

346,577

436,765

435,048

434,835

433,300

430,940

438,016

434,671

374,663

66,086

78,745

68,873

66,749

65,391

60,687

60,387

59,562

85,004

84,630

83,325

78,686

65,488

57,913

55,376

53,084

12,142

9,331

9,642

7,543

8,237

63,121

76,137

29,644

28,935

23,644

28,520

20,553

19,092

1,410,544

^[1],[2]

1,520,533

1,333,144

1,359,851

1,332,968

^[1],[2]

1,346,041

1,301,508

1,329,888

1,209,075

36,111

41,125

20,889

23,516

30,436

33,525

34,912

27,562

418

520

533

94,993

89,217

70,643

77,880

80,857

72,988

63,073

69,971

8,595

8,716

12,121

11,988

23,219

22,640

36,096

24,396

8,097

8,206

8,986

5,782

8,628

7,912

8,191

6,254

148,214

147,784

113,172

119,699

143,673

137,598

142,805

128,716

392,054

387,217

224,379

246,852

215,939

198,374

137,376

207,978

106

253

391

521

648

771

15,172

21,235

21,810

28,524

29,785

26,765

23,645

35,043

555,440

^[3],[4]

556,236

359,467

395,328

389,788

^[3],[4]

372,206

314,578

383,323

22,800

25,662

43,717

45,825

47,297

49,765

46,673

45,156

50,998

332,264

339,869

327,066

321,354

320,537

317,049

314,899

312,946

509,586

610,050

606,120

599,978

581,248

609,291

616,241

586,013

(10,082)

(3,769)

(3,177)

(6,445)

(2,812)

8,579

1,912

832,304

938,635

929,960

918,698

895,883

924,070

940,257

901,409

$ 827,791

$ 783,381

$ 755,905

$ 664,248

Common Stock Class A Non-voting [Member]

1,410,544

1,520,533

1,333,144

1,359,851

1,332,968

1,346,041

1,301,508

1,329,888

Common Stock Class B Voting [Member]

506

519

513

512

508

Discontinued Operations and Disposal Groups [Abstract]

$ 30

[1]	Our consolidated assets as of September 30, 2014 and 2013 include the following assets of Grupo Finmart’s securitization trust that can only be used to settle its liabilities: September 30, 2014 September 30, 2013 (in thousands)Restricted cash$23,592 $—Consumer loans, net41,588 33,900Consumer loan fees and interest receivable, net5,489 7,300Restricted cash, non-current133 3,509Other assets, net2,847 2,100Total assets$73,649 $46,809
[2]	Our consolidated assets as of September 30, 2014 include the following assets of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Restricted cash$1,921 $—Consumer loans, net16,465 —Consumer loan fees and interest receivable, net3,058 —Non-current consumer loans, net35,780 —Total assets$57,224 $—
[3]	Our consolidated liabilities as of September 30, 2014 and 2013 include the following liabilities for which the creditors of Grupo Finmart’s securitization trust do not have recourse to the general credit of EZCORP, Inc.: September 30, 2014 September 30, 2013 (in thousands)Long-term debt, less current maturities$54,045 $31,951
[4]	Our consolidated liabilities as of September 30, 2014 include the following liabilities of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Accounts payable and other accrued expenses$2,105 $—Current maturities of long-term debt25,438 —Long-term debt, less current maturities35,624 —Total liabilities$63,167 $—

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Assets of consolidated variable interest entities	$ 57,224	$ 0
Liabilities to consolidated variable interest entities	63,167	0
Assets of securitization trust	73,649	46,809
Grupo Finmart Securitization Facility [Member]
Long-term debt that does not have recourse to the general credit of EZCorp, Inc.	54,045	31,951
Restricted Cash [Member]
Assets of consolidated variable interest entities	1,921	0
Consumer Loans [Member]
Assets of consolidated variable interest entities	16,465	0
Consumer Loan Fees and Interest Receivable, Net [Member]
Assets of consolidated variable interest entities	3,058	0
Long-term Consumer Loans [Member]
Assets of consolidated variable interest entities	35,780	0
Accounts Payable and Other Accrued Expenses [Member]
Liabilities to consolidated variable interest entities	2,105	0
Long term debt, Current Maturities [Member]
Liabilities to consolidated variable interest entities	25,438	0
Long Term Debt, Excluding Current Maturities [Member]
Liabilities to consolidated variable interest entities	35,624	0
Grupo Finmart [Member] \| Restricted Cash [Member]
Assets of securitization trust	23,592	0
Grupo Finmart [Member] \| Consumer Loans [Member]
Assets of securitization trust	41,588	33,900
Grupo Finmart [Member] \| Consumer Loan Fees and Interest Receivable, Net [Member]
Assets of securitization trust	5,489	7,300
Grupo Finmart [Member] \| Restricted Cash, Non-current [Member]
Assets of securitization trust	133	3,509
Grupo Finmart [Member] \| Other Assets [Member]
Assets of securitization trust	$ 2,847	$ 2,100
Common Stock Class A Non-voting [Member]
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]
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

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended												6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Merchandise sales		$ 89,170	$ 103,454	$ 105,587		$ 86,576	$ 100,082	$ 94,604		$ 75,286	$ 94,495								$ 388,022	$ 368,085	$ 333,064
Jewelry scrapping sales		20,273	26,193	27,703		26,288	42,582	44,709		40,530	51,672								96,243	131,702	202,481
Pawn service charges		59,917	59,162	64,133		60,397	62,015	65,400		55,656	55,925								248,378	251,354	233,538
Consumer loan fees and interest		52,734	54,777	55,204		47,905	50,478	54,198		45,809	46,325								220,141	211,625	187,748
Other revenues		1,040	1,545	1,129		2,285	1,733	2,328		1,321	819								4,862	7,402	3,886
Total revenues	$ 235,625	223,134	245,131	253,756	$ 228,588	223,451	256,890	261,239	$ 248,344	218,602	249,236								957,646	970,168	960,717
Merchandise cost of goods sold		56,014	64,223	64,141		51,050	58,716	54,945		43,842	55,594								248,637	218,617	190,637
Jewelry scrapping cost of goods sold		15,131	20,111	20,020		20,377	29,311	31,305		27,115	31,233								72,836	96,133	130,715
Consumer loan bad debt		16,401	10,876	18,188		10,296	9,321	13,887		9,340	7,121								65,944	52,494	43,441
Net revenues	133,313	135,588	149,921	151,407	140,552	141,728	159,542	161,102	150,808	138,305	155,288								570,229	602,924	595,924
Operating expenses:
Operations		103,198	101,107	105,361		98,698	94,829	98,420		82,268	83,045								417,066	390,200	328,849
Administrative		14,205	19,996	15,724		12,631	8,594	13,580		9,857	11,998								62,096	52,339	47,873
Depreciation		7,460	7,414	7,340		7,251	6,950	6,465		5,755	5,220								29,801	27,858	21,851
Amortization		1,306	1,393	1,365		962	687	688		1,206	1,692								5,475	3,485	1,956
(Gain) loss on sale or disposal of assets		134	87	(6,290)		178	13	29		90	14								(5,629)	1,359	(249)
Restructuring	6,700																		6,664	0	0
Total operating expenses	135,673	126,303	129,997	123,500	125,266	119,720	111,073	119,182	103,937	99,176	101,969								515,473	475,241	400,280
Operating income		9,285	19,924	27,907		22,008	48,469	41,920		39,129	53,319								54,756	127,683	195,644
Interest expense (income), net		7,062	5,959	4,854		3,637	3,754	3,637		898	2,246								27,090	15,168	(1,549)
Equity in net income of unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)		(4,197)	(4,577)		$ (1,763)	$ (9,163)	$ (8,738)	$ (3,880)	$ (13,491)	$ (12,935)	(5,948)	(13,240)	(16,038)
Impairment of investments			7,940		43,200								7,940			7,940			7,940	43,198	0
Other expense (income)		265	442	(168)		96	405	(501)		483	802								480	2,077	(888)
Income from continuing operations before income taxes	(9,448)	4,075	6,075	24,492	(34,380)	22,603	48,435	43,822	56,272	41,945	54,848	$ 61,054							25,194	80,480	214,119
Income tax expense	(825)	406	852	4,823	(11,196)	7,362	15,765	14,267	16,190	13,677	17,713								5,256	26,198	67,665
Income from continuing operations, net of tax	(8,623)	3,669	5,223	19,669	(23,184)	15,241	32,670	29,555	40,081	28,268	37,135								19,938	54,282	146,454
Loss from discontinued operations, net of tax	(86,579)	(2,076)	(634)	(2,735)	(4,996)	(22,289)	(3,425)	(2,562)		(1,510)	(871)								(92,024)	(33,272)	(5,343)
Net (loss) income	(95,202)	1,593	4,589	16,934	(28,180)	(7,048)	29,245	26,993		26,758	36,264		21,523	56,238	75,616	23,116	49,190	102,374	(72,086)	21,010	141,111
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	(1,701)	(2,337)	(1,553)	(1,796)	(101)	(152)	(995)	26		910	(1,175)								(7,387)	(1,222)	4,119
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest					(36)	54	12	(106)		19									0	(76)	147
Net (loss) income attributable to EZCORP, Inc.	$ (93,501)	$ 3,930	$ 6,142	$ 18,730	$ (28,043)	$ (6,950)	$ 30,228	$ 27,073	$ 34,225	$ 25,829	$ 37,439		$ 24,872	$ 57,301	$ 76,791	$ 28,802	$ 50,351	$ 102,620	$ (64,699)	$ 22,308	$ 136,845
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (0.13)	$ 0.11	$ 0.12	$ 0.40	$ (0.42)	$ 0.28	$ 0.63	$ 0.57		$ 0.53	$ 0.75								$ 0.50	$ 1.03	$ 2.80
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)								(1.70)	(0.62)	(0.11)
Basic earnings per share (in dollars per share)	(1.75)	0.07	0.11	0.35	(0.52)	(0.13)	0.57	0.52		0.50	0.73								(1.20)	0.41	2.69
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(0.13)	0.11	0.12	0.39	(0.43)	0.28	0.63	0.57		0.53	0.75								0.50	1.03	2.78
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)								(1.69)	(0.62)	(0.11)
Diluted earnings per share (in dollars per share)	$ (1.75)	$ 0.07	$ 0.11	$ 0.34	$ (0.53)	$ (0.13)	$ 0.57	$ 0.52	$ 0.67	$ 0.50	$ 0.73								$ (1.19)	$ 0.41	$ 2.67
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.		$ 6,006	$ 6,776	$ 21,465		$ 15,393	$ 33,665	$ 29,529		$ 27,358	$ 38,310								$ 27,325	$ 55,504	$ 142,335
Loss from discontinued operations attributable to EZCORP, Inc.		$ (2,076)	$ (634)	$ (2,735)		$ (22,343)	$ (3,437)	$ (2,456)		$ (1,529)	$ (871)								$ (92,024)	$ (33,196)	$ (5,490)

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended										6 Months Ended			9 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	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (95,202)	$ 1,593	$ 4,589	$ 16,934	$ (28,180)	$ (7,048)	$ 29,245	$ 26,993	$ 26,758	$ 36,264	$ 21,523	$ 56,238	$ 75,616	$ 23,116	$ 49,190	$ 102,374	$ (72,086)	$ 21,010	$ 141,111
Other comprehensive (loss) income:
Foreign currency translation loss		5,344	(2,142)	4,565		(13,035)	9,057	3,592	(8,322)	6,410							(4,065)	(10,745)	(301)
Foreign currency translation reclassification adjustment realized upon impairment			375														375	221	0
Gain (loss) on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications		(497)	(326)	(346)		2,388											(453)	2,388	0
Amounts reclassified from accumulated other comprehensive income (loss)		272	297	245		(1,888)			(108)	(179)							49	(2,536)	0
Amounts reclassified from accumulated other comprehensive income (loss)		(77)	626	(9)		(1,457)	(221)	(43)									540	(1,721)	(735)
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income																	(540)	992	0
Income tax benefit		(818)	480	(863)		366	(379)	(2,021)	(948)	(75)							(1,157)	3,346	2,424
Other comprehensive (loss) income, net of tax		4,224	(690)	3,592		(13,626)	8,457	1,528	(9,378)	6,156							(5,251)	(8,055)	1,388
Comprehensive (loss) income		5,817	3,899	20,526		(20,674)	37,702	28,521	17,380	42,420							(77,337)	12,955	142,499
Attributable to redeemable noncontrolling interest:
Net income		(2,337)	(1,553)	(1,796)		(98)	(983)	(80)	929	(1,175)							(7,387)	(1,298)	4,266
Foreign currency translation (loss) gain		477	(46)	324		(2,945)	2,500	(617)	(2,713)	503							(1,460)	(1,784)	875
Loss on effective portion of cash flow hedge																	(154)	(59)	0
Comprehensive income attributable to redeemable noncontrolling interest		(1,950)	(1,651)	(1,472)		(3,043)	1,517	(697)	(1,784)	(672)							(9,001)	(3,141)	5,141
Comprehensive (loss) income attributable to EZCORP, Inc.		$ 7,767	$ 5,550	$ 21,998		$ (17,631)	$ 36,185	$ 29,218	$ 19,164	$ 43,092							$ (68,336)	$ 16,096	$ 137,358

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		6 Months Ended			9 Months Ended			12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Operating activities:
Net (loss) income	$ 16,934	$ 26,993	$ 21,523	$ 56,238	$ 75,616	$ 23,116	$ 49,190	$ 102,374	$ (72,086)	$ 21,010	$ 141,111
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,363	7,652	18,886	16,415	12,514	28,083	25,732	19,891	38,627	34,918	25,268
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net	(432)	(8,627)	(170)	(9,297)	(1,612)	(68)	(9,978)	(3,324)	2,611	(248)	(15,091)
Consumer loan loss provision	11,231	8,120	18,562	14,720	8,028	28,901	22,191	14,042	45,014	34,146	20,240
Deferred income taxes	694	2,213	(1,624)	1,399	465	(1,280)	244	(644)	(6,175)	(14,883)	1,290
Impairment of goodwill									84,158	0	0
Reversal of contingent consideration									(4,792)	0	0
Impairment of intangibles									10,308	1,600	0
Restructuring									6,121	0	0
Amortization of deferred financing costs	890	764	2,550	1,524		4,166	2,344		5,137	3,208	2,478
Amortization of prepaid commissions	2,226	649	5,144	1,464	1,399	10,039	2,902	2,886	14,525	4,573	467
Other adjustments	(206)	8,087	(789)	7,992	1,612	(753)	7,545	3,324	(2,251)	4,862	0
(Gain) loss on sale or disposal of assets	(6,422)	29	(6,081)	42	(174)	(6,137)	6,060	138	(5,371)	7,043	(1)
Stock compensation	1,207	799	8,189	2,915	3,238	9,487	5,046	5,191	6,845	7,128	6,660
Income from investments in unconsolidated affiliates	(1,271)	(5,038)	(1,763)	(9,163)	(8,738)	(3,880)	(13,491)	(12,935)	(5,948)	(13,240)	(16,038)
Impairment of investments			7,940			7,940			7,940	43,198	0
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	3,179	2,236	9,501	9,706	8,037	1,577	2,304	(668)	(2,212)	3,412	1,330
Inventory, net	168	(11,908)	2,696	(3,034)	1,446	2,243	(51)	(874)	346	(9,722)	(4,017)
Prepaid expenses, other current assets and other assets, net	(17,870)	(18,343)	(20,990)	(8,435)	1,278	(35,349)	(19,776)	(7,683)	(28,807)	(17,671)	(15,196)
Accounts payable and accrued expenses	(8,655)	11,214	(10,662)	(207)	(18,718)	(9,134)	14,105	(12,100)	9,136	21,283	1,596
Customer layaway deposits	(2,853)	(1,077)	353	812	206	(433)	588	(182)	(499)	1,416	218
Deferred gains and other long-term liabilities	167	573	(855)	557	10,856	(342)	330	722	(184)	(10,250)	(5,243)
Tax benefit from stock compensation	0	(346)	0	(342)	(1,521)	0	(321)	(1,582)	609	(293)	(1,602)
Prepaid income taxes	2,544	8,614	(11,410)	3,362	(4,098)	(20,048)	(11,444)	(9,559)	(33,480)	(11,655)	(9,915)
Dividends from unconsolidated affiliates	2,597	1,595	2,597	4,828	4,788	5,129	8,418	5,560	5,129	10,632	5,560
Net cash provided by operating activities	13,491	34,199	43,597	91,496	94,622	43,257	91,938	104,577	74,701	120,467	139,115
Investing activities:
Loans made	(232,294)	(231,067)	(448,159)	(440,917)	(360,354)	(705,181)	(682,184)	(571,683)	(959,540)	(923,103)	(802,896)
Loans repaid	154,576	140,141	336,970	311,571	260,745	498,222	458,069	387,780	658,986	602,712	522,195
Recovery of pawn loan principal through sale of forfeited collateral	64,776	73,264	130,359	129,965	129,518	182,004	181,461	179,681	246,053	237,717	240,381
Additions to property and equipment	(5,615)	(8,906)	(10,643)	(23,506)	(20,842)	(15,930)	(33,351)	(33,193)	(22,964)	(46,698)	(45,796)
Acquisitions, net of cash acquired	(10,395)	(12,278)	(10,282)	(12,279)	(83,057)	(12,990)	(14,940)	(125,249)	(13,226)	(14,810)	(128,647)
Investments in unconsolidated affiliates		(11,018)		(11,018)			(11,018)		0	(11,018)	0
Proceeds from sale of assets	9,882		10,631			10,631			10,631	0	0
Net cash used in investing activities	(19,070)	(49,864)	8,970	(46,184)	(73,990)	(43,101)	(101,963)	(162,664)	(80,060)	(155,200)	(214,763)
Financing activities:
Proceeds from exercise of stock options				6	634		45	647	0	45	649
Tax benefit from stock compensation	0	346	0	342	1,521	0	321	1,582	(609)	293	1,602
Taxes paid related to net share settlement of equity awards		(3,431)	(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Debt issuance costs	(3,080)		(5,176)	(259)		(12,686)			(14,017)	(1,283)	(3,225)
Payout of deferred and contingent consideration	(11,500)		(23,000)			(23,000)			(23,000)	(13,277)	0
Proceeds from issuance of convertible notes						200,000			230,000	0	0
Purchase of convertible notes hedges						(40,395)			(46,454)	0	0
Proceeds from issuance of warrants						21,824			25,106	0	0
Purchase of subsidiary shares from noncontrolling interest			(1,082)			(21,139)			(29,775)	(627)	0
Contributions from noncontrolling interest									0	5,839	0
Change in restricted cash	154	5,754	(17,756)	5,728	(11,941)	(40,761)	(9,695)	(10,678)	(57,891)	1,326	(14,135)
Proceeds from revolving line of credit	80,887	80,125	217,493	148,265	321,617	389,900	403,131	594,809	359,900	510,680	792,927
Payments on revolving line of credit	(74,908)	(61,852)	(273,070)	(194,805)	(318,227)	(530,800)	(385,964)	(502,575)	(500,800)	(470,000)	(679,986)
Proceeds from bank borrowings	35,838	1,159	105,769	1,172		154,406	21,637	343	176,013	(15,432)	2,461
Payments on bank borrowings and capital lease obligations	(18,289)	(3,023)	(51,819)	(5,170)	(1,056)	(63,162)	(28,001)	(8,164)	(72,073)	9,725	(8,496)
Repurchase of common stock						(11,901)			(11,903)	0	0
Net cash provided by (used in) financing activities	9,102	19,078	(49,270)	(48,317)	(8,523)	20,296	(2,122)	74,811	32,515	23,649	90,613
Effect of exchange rate changes on cash and cash equivalents	66	(24)	(69)	(604)	(410)	(118)	(166)	488	(931)	360	890
Net increase (decrease) in cash and cash equivalents	3,589	3,389	3,228	(3,609)	11,699	20,334	(12,313)	17,212	26,225	(10,724)	15,855
Cash and cash equivalents at beginning of period	29,100	39,824	29,100	39,824	23,969	29,100	39,824	23,969	29,100	39,824	23,969
Cash and cash equivalents at end of period	32,689	43,213	32,328	36,215	35,668	49,434	27,511	41,181	55,325	29,100	39,824
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	63,256	69,370	118,050	130,675	123,587	171,288	192,150	177,490	241,696	261,837	248,090
Issuance of common stock due to acquisitions		38,647		38,705	11,615		38,705	17,984	0	38,705	17,984
Deferred consideration	5,350	24,000	5,331	24,000	5,785	2,692	25,872	916	2,674	25,872	938
Contingent consideration	4,792	4,792		4,792	23,000		7,148	23,000	0	248	23,432
Change in accrued additions to property and equipment	$ 122	2,100	122		$ 1,404		107	$ 177	(420)	492	0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest		$ 10,404	(634)	$ 10,404		(13,274)	$ 10,404		0	10,404	0
Purchase of shares from noncontrolling interest			$ (619)						0	(788)	0
Issuance of common stock to 401(k) plan						557			557	556	459
Equity adjustment due to noncontrolling interest purchase						6,588			6,609	0	0
Deferred finance cost payable related to convertible notes						$ 2,400			$ 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]
Stock compensation	3,238		3,238
Stock options exercised	634	$ 2	632
Stock options exercised, shares		196,000
Issuance of common stock due to acquisitions	11,630	$ 5	11,625
Issuance of Common Stock due to acquisitions, shares		427,000
Release of restricted stock	2	$ 2
Release of restricted stock, shares		150,000
Excess tax benefit from stock compensation	1,521		1,521
Taxes paid related to net share settlement of equity awards	(1,071)		(1,071)
Unrealized gain (loss) on available-for-sale securities	(480)				(480)
Foreign currency translation adjustment	(608)				(608)
Net income (loss) attributable to EZCORP, Inc.	76,791			76,791
Ending balance at Mar. 31, 2012	755,905	$ 510	258,343	498,886	(1,834)
Ending balance, shares at Mar. 31, 2012		50,972,000
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]
Stock compensation	5,191		5,191
Stock options exercised	647	$ 2	645
Stock options exercised, shares		201,000
Issuance of common stock due to acquisitions	17,999	$ 7	17,992
Issuance of Common Stock due to acquisitions, shares		635,000
Release of restricted stock	2	$ 2
Release of restricted stock, shares		159,000
Excess tax benefit from stock compensation	1,580		1,580
Taxes paid related to net share settlement of equity awards	(1,153)		(1,153)
Unrealized gain (loss) on available-for-sale securities	(550)				(550)
Foreign currency translation adjustment	(7,203)				(7,203)
Net income (loss) attributable to EZCORP, Inc.	102,620			102,620
Ending balance at Jun. 30, 2012	783,381	$ 512	266,653	524,715	(8,499)
Ending balance, shares at Jun. 30, 2012		51,194,000
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 related to 401(k) match, shares		19,000
Stock compensation	6,660		6,660
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	991			0	991
Net income (loss) attributable to EZCORP, Inc.	136,845			136,845
Ending balance at Sep. 30, 2012	827,791	$ 512	268,572	558,940	(233)
Ending balance, shares at Sep. 30, 2012		51,226,000
Beginning balance at Mar. 31, 2012	755,905	$ 510	258,343	498,886	(1,834)
Beginning balance, shares at Mar. 31, 2012		50,972,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	25,829
Ending balance at Jun. 30, 2012	783,381	$ 512	266,653	524,715	(8,499)
Ending balance, shares at Jun. 30, 2012		51,194,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	34,225
Ending balance at Sep. 30, 2012	827,791	$ 512	268,572	558,940	(233)
Ending balance, shares at Sep. 30, 2012		51,226,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	799		799
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	(2,338)		(2,423)		85
Release of restricted stock, shares		384,000
Excess tax benefit from stock compensation	346		346
Taxes paid related to net share settlement of equity awards	(3,431)		(3,431)
Unrealized gain (loss) on available-for-sale securities	(28)				(28)
Foreign currency translation adjustment	2,088				2,088
Net income (loss) attributable to EZCORP, Inc.	27,073			27,073
Ending balance at Dec. 31, 2012	901,409	$ 538	312,946	586,013	1,912
Ending balance, shares at Dec. 31, 2012		54,167,000
Beginning balance at Sep. 30, 2012	827,791	$ 512	268,572	558,940	(233)
Beginning balance, shares at Sep. 30, 2012		51,226,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	2,915		2,915
Stock options exercised	6		6
Stock options exercised, shares		3,000
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	(2,338)		(2,423)		85
Release of restricted stock		$ 392
Excess tax benefit from stock compensation	342		342
Taxes paid related to net share settlement of equity awards	(3,596)		(3,596)
Unrealized gain (loss) on available-for-sale securities	(172)				(172)
Foreign currency translation adjustment	8,899				8,899
Net income (loss) attributable to EZCORP, Inc.	57,301			57,301
Ending balance at Mar. 31, 2013	940,257	$ 538	314,899	616,241	8,579
Ending balance, shares at Mar. 31, 2013		54,178,000
Beginning balance at Sep. 30, 2012	827,791	$ 512	268,572	558,940	(233)
Beginning balance, shares at Sep. 30, 2012		51,226,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	5,047		5,047
Stock options exercised	45		45
Stock options exercised, shares		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	(2,338)		(2,423)		85
Release of restricted stock	4	$ 4
Release of restricted stock, shares		400,000
Excess tax benefit from stock compensation	321		321
Taxes paid related to net share settlement of equity awards	(3,596)		(3,596)
Effective portion of cash flow hedge	500				500
Unrealized gain (loss) on available-for-sale securities	(1,120)				(1,120)
Foreign currency translation adjustment	(2,044)				(2,044)
Net income (loss) attributable to EZCORP, Inc.	50,351			50,351
Ending balance at Jun. 30, 2013	924,070	$ 542	317,049	609,291	(2,812)
Ending balance, shares at Jun. 30, 2013		54,201,000
Beginning balance at Sep. 30, 2012	827,791	$ 512	268,572	558,940	(233)
Beginning 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 related to 401(k) match, shares		30,000
Stock compensation	7,128		7,128
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	(6,302)				(6,302)
Foreign currency translation reclassification adjustment realized upon impairment	221				221
Net income (loss) attributable to EZCORP, Inc.	22,308			22,308
Ending balance at Sep. 30, 2013	895,883	$ 543	320,537	581,248	(6,445)
Ending balance, shares at Sep. 30, 2013		54,240,000
Beginning balance at Dec. 31, 2012	901,409	$ 538	312,946	586,013	1,912
Beginning balance, shares at Dec. 31, 2012		54,167,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	30,228
Ending balance at Mar. 31, 2013	940,257	$ 538	314,899	616,241	8,579
Ending balance, shares at Mar. 31, 2013		54,178,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	(6,950)
Ending balance at Jun. 30, 2013	924,070	$ 542	317,049	609,291	(2,812)
Ending balance, shares at Jun. 30, 2013		54,201,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	(28,043)
Ending balance at Sep. 30, 2013	895,883	$ 543	320,537	581,248	(6,445)
Ending balance, shares at Sep. 30, 2013		54,240,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	1,207		1,207
Release of restricted stock, shares		120,000
Tax deficiency of stock compensation	(390)		(390)
Effective portion of cash flow hedge	(101)				(101)
Unrealized gain (loss) on available-for-sale securities	(6)				(6)
Foreign currency translation adjustment	3,375				3,375
Net income (loss) attributable to EZCORP, Inc.	18,730			18,730
Ending balance at Dec. 31, 2013	918,698	$ 543	321,354	599,978	(3,177)
Ending balance, shares at Dec. 31, 2013		54,360,000
Beginning balance at Sep. 30, 2013	895,883	$ 543	320,537	581,248	(6,445)
Beginning balance, shares at Sep. 30, 2013		54,240,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	8,197		8,197
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	(634)		(619)		(15)
Release of restricted stock, shares		142,000
Tax deficiency of stock compensation	(420)		(420)
Taxes paid related to net share settlement of equity awards	(629)		(629)
Effective portion of cash flow hedge	(78)				(78)
Unrealized gain (loss) on available-for-sale securities	401				401
Foreign currency translation adjustment	1,993				1,993
Foreign currency translation reclassification adjustment realized upon impairment	375				375
Net income (loss) attributable to EZCORP, Inc.	24,872			24,872
Ending balance at Mar. 31, 2014	929,960	$ 543	327,066	606,120	(3,769)
Ending balance, shares at Mar. 31, 2014		54,382,000
Beginning balance at Sep. 30, 2013	895,883	$ 543	320,537	581,248	(6,445)
Beginning 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	558	$ 1	557
Issuance of common stock related to 401(k) match, shares		45,000
Stock compensation	9,487		9,487
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	(13,274)		(13,259)		(15)
Release of restricted stock	5	$ 5
Release of restricted stock, shares		297,000
Tax deficiency of stock compensation	(569)		(569)
Taxes paid related to net share settlement of equity awards	(1,991)		(1,990)			$ (1)
Effective portion of cash flow hedge	(213)				(213)
Net proceeds from sale of warrants	25,106		25,106
Unrealized gain (loss) on available-for-sale securities	351				351
Foreign currency translation adjustment	6,015				6,015
Foreign currency translation reclassification adjustment realized upon impairment	375				375
Purchase of treasury stock	(11,900)	$ 0	0	0		$ (11,900)
Purchase of treasury stock, shares		0				1,000,000
Net income (loss) attributable to EZCORP, Inc.	28,802			28,802
Ending balance at Jun. 30, 2014	938,635	$ 549	339,869	610,050	68	$ (11,901)
Ending balance, shares at Jun. 30, 2014		54,582,000				1,000,000
Beginning balance at Sep. 30, 2013	895,883	$ 543	320,537	581,248	(6,445)
Beginning 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 related to 401(k) match, shares		45,000
Stock compensation	$ 6,845		6,845
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	(13,275)		(13,260)		(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	(3,747)				(3,747)
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.	(64,699)			(64,699)
Ending balance at Sep. 30, 2014	832,304	$ 536	332,264	509,586	(10,082)
Ending balance, shares at Sep. 30, 2014		53,585,000
Beginning balance at Dec. 31, 2013	918,698	$ 543	321,354	599,978	(3,177)
Beginning balance, shares at Dec. 31, 2013		54,360,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	6,142
Ending balance at Mar. 31, 2014	929,960	$ 543	327,066	606,120	(3,769)
Ending balance, shares at Mar. 31, 2014		54,382,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	3,930
Ending balance at Jun. 30, 2014	938,635	$ 549	339,869	610,050	68	$ (11,901)
Ending balance, shares at Jun. 30, 2014		54,582,000				1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to EZCORP, Inc.	(93,501)
Ending balance at Sep. 30, 2014	$ 832,304	$ 536	$ 332,264	$ 509,586	$ (10,082)
Ending balance, shares at Sep. 30, 2014		53,585,000

Discontinued Operations

12 Months Ended

Sep. 30, 2014

Discontinued Operations and Restructuring

DISCONTINUED OPERATIONS AND RESTRUCTURING (AS RESTATED)

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

	As Restated (See Note 2)
	(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)	19,819			4,144			(77		)
Loss from discontinued operations, net of tax	$	(34,753	)	$	(22,714	)	$	(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	11,301			17,454			6,734
Operating loss from discontinued operations before taxes	(4,265		)	(4,687		)	(206		)
Total termination costs related to the reorganization	53,100			—			—
Loss from discontinued operations before taxes	(57,365		)	(4,687		)	(206		)
Income tax provision	—			—			(87		)
Loss from discontinued operations, net of tax	(57,365		)	(4,687		)	(293		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(57,365	)	$	(4,611	)	$	(440	)

Consolidated:
Net revenues	$	12,249		$	26,721		$	16,718
Expenses	24,862			44,463			22,204
Operating loss from discontinued operations before taxes	(12,613		)	(17,742		)	(5,486		)
Total termination costs related to the reorganization*	99,189			22,190			—
Loss from discontinued operations before taxes	(111,802		)	(39,932		)	(5,486		)
Income tax benefit	19,778			6,660			143
Loss from discontinued operations, net of tax	(92,024		)	(33,272		)	(5,343		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(92,024	)	$	(33,196	)	$	(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 related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2014

Organization and Summary of Significant Accounting Policies

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (AS RESTATED)

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 and long-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.

To determine if we hold a controlling financial interest in an entity, we first evaluate if we are required to apply the variable interest entity (“VIE”) model to the entity; otherwise, the entity is evaluated under the voting interest model. Where we hold current or potential rights that give us the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance, combined with a variable interest that gives us the right to receive potentially significant benefits or the obligation to absorb potentially significant losses, we have a controlling financial interest in that VIE. Rights held by others to remove the party with power over the VIE are not considered unless one party can exercise those rights unilaterally. During fiscal 2014, Grupo Finmart completed five transfers of consumer loans to various securitization trusts. We consolidate those securitization trusts under the VIE model. See Note 25.

We account for our investment in Cash Converters International Limited using the equity method. Prior to the quarter ended March 31, 2014, we accounted for our investment in Albemarle & Bond Holdings, PLC 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 3) and acquired businesses (described in Note 4). 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 and long-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 the stated term, which can be as long as four years. We recognize consumer loan interest related to loans we originate based on the percentage of consumer loans made that we believe to be collectible, and reserve the percentage of interest we expect not to collect, over the period in which payments are expected to be received under the effective interest method.

A number of circumstances cause delays in the receipt of payments on a Grupo Finmart loan. For example:


•	It often takes 90 days or more for the employer to set up initial payroll withholding and begin remitting payments to Grupo Finmart (a process referred to as “ratification”).


•	It is not unusual to have an interruption or delay in payments for a number of reasons, such as holidays, summer vacations, illness, convenio renewals, union permits and political elections.


•	Many convenios limit the amount that can be withheld from a borrower’s paycheck, and if the borrower has multiple loans outstanding, the withheld amount is generally used to repay the loans in the order in which they were made.


•	Some larger employers act as a consolidator and remitter on behalf of other smaller employers and the payment consolidation processes, or other issues with employer systems, sometimes cause interruptions in payments.

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), other than certain brokerage and other costs, are capitalized and deferred ratably over the life of the loans. Amortization of these costs are 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 expense upon default. We record recoveries under the letters of credit as a reduction of bad debt expense 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 expense is included in "Consumer loan bad debt" expense 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 expense 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 expense 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 expense upon default, leaving only active loans in the reported balance. We record collections of principal as a reduction of consumer loan bad debt expense 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 expense at the time of sale. Unsecured consumer loan bad debt expense is included in "Consumer loan bad debt" expense 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 expense 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" expense 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 — Loans to Grupo Finmart customers whose employment is continuing are referred to as “in-payroll” loans, while loans to Grupo Finmart customers whose employment is discontinued are referred to “out-of-payroll” loans. A customer is generally considered to have discontinued their employment if they are no longer employed by the employer that is responsible for the payroll withholding. We establish reserves for Grupo Finmart loans as follows:


•	We reserve 100% of non-performing loans, which for this purpose we consider to be:


◦	Out-of-payroll loans for which Grupo Finmart is not receiving payments; and


◦	In-payroll loans for which Group Finmart has not received any payments for 180 consecutive days.


•	We also establish additional loan principal and accrued interest reserves for performing loans based on historical experience.

When we reserve 100% of a Grupo Finmart loan, we charge the loan principal to consumer loan bad debt expense, reduce interest revenue by the amount of unpaid interest theretofore accrued on the loan and cease accruing interest revenue. Future collections are recorded as a reduction of consumer loan bad debt expense (in the case of written-off principal) and an increase in consumer loan fee revenue (in the case of written-off accrued interest) after principal has been recovered. Long-term unsecured consumer loan bad debt expense is included in "Consumer loan bad debt" expense in our consolidated statements of operations.

Long-Term Unsecured Consumer Loan Allowance for Losses — Grupo Finmart provides an allowance for losses on performing, in-payroll loans and related interest receivable based on historical collection experience. Changes in the principal valuation allowance are charged to "Consumer loan bad debt" expense 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 expense , 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 expense 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.

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 10 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 3 and 8 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 3 and 7 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.

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.

Restatement of Consolidated Financial Statements

12 Months Ended

Sep. 30, 2014

Sep. 30, 2012

Accounting Changes and Error Corrections [Abstract]

Restatement of Consolidated Financial Statements

NOTE 2: RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS

Correction of Accounting Errors

Subsequent to the filing of our Annual Report on Form 10-K for the fiscal year ended September 30, 2014, management identified the following accounting errors relating to the Company’s Grupo Finmart loan portfolio:

•

During fiscal 2014, Grupo Finmart completed five structured asset sales pursuant to which a portion of Grupo Finmart’s consumer loan portfolio was sold to special purpose trusts for the benefit of third parties. These transactions were previously accounted for as sales. Management has now concluded that the special purpose trusts should be consolidated variable interest entities and the transactions should be accounted for as transfers of financial assets to those consolidated variable interest entities. See Note 25.


•	Management has also concluded that the Company has incorrectly accounted for interest revenue and bad debt expense on loans with respect to which Grupo Finmart was not currently receiving payments (“non-performing” loans). Specifically:


◦	Management determined that the non-performing loans included out-of-payroll loans that had not been correctly classified and recognized as such, causing an understatement of bad debt expense and an overstatement of interest revenue;


◦	Management determined it was appropriate to (1) accrue and recognize interest income over the period that payments are expected to be received rather than over the stated term of the loan and (2) apply a 100% reserve policy on in-payroll loans that have been in non-performing status for 180 consecutive days; and


◦	Management determined it was appropriate to expense certain brokerage and other commission costs as incurred rather than amortize those costs over future periods.

Other Restatement Adjustments

In addition to correcting the accounting errors discussed above, our restated financial statements for the affected periods include adjustments for certain other accounting errors. When the financial statements were originally issued, we assessed the impact of these errors and concluded that they were not material to the financial statements for the affected periods. However, in conjunction with the restatement of our financial statements to correct the errors described above, we have determined that it is appropriate to make adjustments for all such previously unrecorded errors. These adjustments are primarily to correct for immaterial timing differences related to revenue recognition, impairment charges, inventory reserve estimates and other items. The other adjustments for fiscal 2013 include a balance sheet adjustment that corrects a $7.2 million error between cash and cash equivalents and restricted cash to correctly classify certain bank accounts restricted for use to service Grupo Finmart’s third party debt obligations, and an adjustment of $2.7 million to reclassify income tax benefit previously reflected in continuing operations to discontinued operations.

Impact of Restatement Adjustments on Audited Annual Financial Statements

This section includes summary information regarding the impact of the restatement on our consolidated financial statements for the fiscal years ended September 30, 2014, September 30, 2013 and September 30, 2012, as well as the restated consolidated financial statements as of and for each of such fiscal years. For a description of the impact of the restatement on each of the quarters within those fiscal years (other than the first quarter of fiscal 2012, which was not restated), see Note 19.

Summary Impact Tables

The following tables summarize the impact of the restatement on our consolidated financial statements for the fiscal years ended September 30, 2014, September 30, 2013 and September 30, 2012:



	Fiscal 2014
				Restatement Adjustments
	As Previously Reported			Asset Sale Impact			Portfolio Review Impact			Other Impacts*			As Restated
	(in thousands, except per share amounts)
Total revenues	$	988,532		$	(16,714	)	$	(16,932	)	$	2,760		$	957,646
Net revenues	615,097			(18,692		)	(25,658		)	(518		)	570,229
Operating expenses	518,480			57			2,241			(5,305		)	515,473
Non-operating expenses	23,917			6,527			—			(882		)	29,562
Income from continuing operations before income taxes	72,700			(25,276		)	(27,899		)	5,669			25,194
Income tax expense	20,806									(15,550		)	5,256
Income from continuing operations, net of tax	$	51,894								$	(31,956	)	$	19,938

Net loss attributable to EZCORP, Inc.	$	(45,740	)							$	(18,959	)	$	(64,699	)

Basic loss per share attributable to EZCORP, Inc.	$	(0.84	)							$	(0.36	)	$	(1.20	)

Diluted loss per share attributable to EZCORP, Inc.	$	(0.84	)							$	(0.35	)	$	(1.19	)


*	Amounts in this column pertaining to Income tax expense, Income from continuing operations, net of tax, Net loss attributable to EZCORP, Inc., and Diluted loss per share attributable to EZCORP, Inc. are aggregate impacts for all restatement adjustments.



	Fiscal 2013
			Restatement Adjustments
	As Previously Reported		Asset Sale Impact		Portfolio Review Impact			Other Impacts*			As Restated
	(in thousands, except per share amounts)
Total revenues	$	980,121	$	—	$	(7,935	)	$	(2,018	)	$	970,168
Net revenues	624,704		—		(19,762		)	(2,018		)	602,924
Operating expenses	474,562		—		3,231			(2,552		)	475,241
Non-operating expenses	47,683		—		(1,642		)	1,162			47,203
Income from continuing operations before income taxes	102,459		—		(21,351		)	(628		)	80,480
Income tax expense	29,582							(3,384		)	26,198
Income from continuing operations, net of tax	$	72,877						$	(18,595	)	$	54,282

Net income attributable to EZCORP, Inc.	$	34,077						$	(11,769	)	$	22,308

Basic earnings per share attributable to EZCORP, Inc.	$	0.64						$	(0.23	)	$	0.41

Diluted earnings per share attributable to EZCORP, Inc.	$	0.63						$	(0.22	)	$	0.41


*	Amounts in this column pertaining to Income tax expense, Income from continuing operations, net of tax, Net income attributable to EZCORP, Inc., and Diluted earnings per share attributable to EZCORP, Inc. are aggregate impacts for all restatement adjustments.



	Fiscal 2012
				Restatement Adjustments
	As Previously Reported			Asset Sale Impact		Portfolio Review Impact			Other Impacts*			As Restated
	(in thousands, except per share amounts)
Total revenues	$	964,502		$	—	$	(921	)	$	(2,864	)	$	960,717
Net revenues	607,511			—		(8,723		)	(2,864		)	595,924
Operating expenses	400,263			—		(37		)	54			400,280
Non-operating income	(19,837		)	—		—			1,362			(18,475		)
Income from continuing operations before income taxes	227,085			—		(8,686		)	(4,280		)	214,119
Income tax expense	71,165								(3,500		)	67,665
Income from continuing operations, net of tax	$	155,920							$	(9,466	)	$	146,454

Net income attributable to EZCORP, Inc.	$	143,708							$	(6,863	)	$	136,845

Basic earnings per share attributable to EZCORP, Inc.	$	2.82							$	(0.13	)	$	2.69

Diluted earnings per share attributable to EZCORP, Inc.	$	2.81							$	(0.14	)	$	2.67


*	Amounts in this column pertaining to Income tax expense, Income from continuing operations, net of tax, Net income attributable to EZCORP, Inc., and Diluted earnings per share attributable to EZCORP, Inc. are aggregate impacts for all restatement adjustments.

Restated Annual Financial Statements

The effects of the restatement on our consolidated financial statements as of and for the fiscal year ended September 30, 2014 are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	September 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated
Assets:
Current assets:
Cash and cash equivalents	$	56,329		$	(1,004	)	$	55,325
Restricted cash	62,406			1,089			63,495
Pawn loans	162,444			—			162,444
Consumer loans, net	67,594			(3,599		)	63,995
Pawn service charges receivable, net	31,044			—			31,044
Consumer loan fees and interest receivable, net	30,653			(18,006		)	12,647
Inventory, net	139,419			(1,244		)	138,175
Deferred tax asset	20,858			(3,286		)	17,572
Prepaid income taxes	28,655			28,414			57,069
Prepaid expenses and other assets	76,959			(43,862		)	33,097
Total current assets	676,361			(41,498		)	634,863
Investments in unconsolidated affiliates	91,098			683			91,781
Property and equipment, net	105,900			—			105,900
Restricted cash, non-current	4,257			813			5,070
Goodwill	346,577			—			346,577
Intangible assets, net	64,624			1,462			66,086
Non-current consumer loans, net	40,442			44,562			85,004
Deferred tax asset	13,154			(1,012		)	12,142
Other assets, net	61,058			2,063			63,121
Total assets	$	1,403,471		$	7,073		$	1,410,544

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	10,673		$	25,438		$	36,111
Current capital lease obligations	418			—			418
Accounts payable and other accrued expenses	97,213			(2,220		)	94,993
Other current liabilities	8,595			—			8,595
Customer layaway deposits	8,097			—			8,097
Total current liabilities	124,996			23,218			148,214
Long-term debt, less current maturities	356,430			35,624			392,054
Deferred gains and other long-term liabilities	11,359			3,813			15,172
Total liabilities	492,785			62,655			555,440
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	35,498			(12,698		)	22,800
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million at September 30, 2014; issued and outstanding: 50,614,767 at September 30, 2014	506			—			506
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	339,666			(7,402		)	332,264
Retained earnings	547,177			(37,591		)	509,586
Accumulated other comprehensive loss	(12,191		)	2,109			(10,082		)
EZCORP, Inc. stockholders’ equity	875,188			(42,884		)	832,304
Total liabilities and stockholders’ equity	$	1,403,471		$	7,073		$	1,410,544

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2014
	(in thousands, except per share amounts)
	As Previously Reported			Restatement Adjustments			As Restated
Revenues:
Merchandise sales	$	387,331		$	691		$	388,022
Jewelry scrapping sales	96,243			—			96,243
Pawn service charges	248,378			—			248,378
Consumer loan fees and interest	219,535			606			220,141
Other revenues	37,045			(32,183		)	4,862
Total revenues	988,532			(30,886		)	957,646
Merchandise cost of goods sold	247,393			1,244			248,637
Jewelry scrapping cost of goods sold	72,836			—			72,836
Consumer loan bad debt	53,206			12,738			65,944
Net revenues	615,097			(44,868		)	570,229
Operating expenses:
Operations	420,350			(3,284		)	417,066
Administrative	61,819			277			62,096
Depreciation	29,801			—			29,801
Amortization	5,475			—			5,475
Gain on sale or disposal of assets	(5,629		)	—			(5,629		)
Restructuring	6,664			—			6,664
Total operating expenses	518,480			(3,007		)	515,473
Operating income	96,617			(41,861		)	54,756
Interest expense, net	22,832			4,258			27,090
Equity in net income of unconsolidated affiliates	(5,948		)	—			(5,948		)
Impairment of investments	7,940			—			7,940
Other expense (income)	(907		)	1,387			480
Income from continuing operations before income taxes	72,700			(47,506		)	25,194
Income tax expense	20,806			(15,550		)	5,256
Income from continuing operations, net of tax	51,894			(31,956		)	19,938
Loss from discontinued operations, net of tax	(93,426		)	1,402			(92,024		)
Net loss	(41,532		)	(30,554		)	(72,086		)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	4,208			(11,595		)	(7,387		)
Net loss attributable to EZCORP, Inc.	$	(45,740	)	$	(18,959	)	$	(64,699	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.88		$	(0.38	)	$	0.50
Discontinued operations	(1.72		)	0.02			(1.70		)
Basic loss per share	$	(0.84	)	$	(0.36	)	$	(1.20	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.88		$	(0.38	)	$	0.50
Discontinued operations	(1.72		)	0.03			(1.69		)
Diluted loss per share	$	(0.84	)	$	(0.35	)	$	(1.19	)

Net income from continuing operations attributable to EZCORP, Inc.	$	47,686		$	(20,361	)	$	27,325
Loss from discontinued operations attributable to EZCORP, Inc.	(93,426		)	1,402			(92,024		)
Net loss attributable to EZCORP, Inc.	$	(45,740	)	$	(18,959	)	$	(64,699	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE LOSS

	Fiscal Year Ended September 30, 2014
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Net loss	$	(41,532	)	$	(30,554	)	$	(72,086	)
Other comprehensive loss:
Foreign currency translation loss	(5,812		)	1,747			(4,065		)
Foreign currency translation reclassification adjustment realized upon impairment	375			—			375
Loss on effective portion of cash flow hedge:				—
Other comprehensive loss before reclassifications	(453		)	—			(453		)
Amounts reclassified from accumulated other comprehensive income	49			—			49
Amounts reclassified from accumulated other comprehensive income	540			—			540
Reclassification adjustment for gain on available-for-sale securities included in net income	(540		)	—			(540		)
Income tax benefit (expense)	(598		)	(559		)	(1,157		)
Other comprehensive loss, net of tax	(6,439		)	1,188			(5,251		)
Comprehensive loss	$	(47,971	)	$	(29,366	)	$	(77,337	)
Attributable to redeemable noncontrolling interest:
Net (loss) income	4,208			(11,595		)	(7,387		)
Foreign currency translation loss	(768		)	(692		)	(1,460		)
Loss on effective portion of cash flow hedge	(154		)	—			(154		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	3,286			(12,287		)	(9,001		)
Comprehensive loss attributable to EZCORP, Inc.	$	(51,257	)	$	(17,079	)	$	(68,336	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Fiscal Year Ended September 30, 2014
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Operating activities:
Net loss	$	(41,532	)	$	(30,554	)	$	(72,086	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	38,627			—			38,627
Amortization of debt discount and consumer loan premium, net	2,611			—			2,611
Consumer loan loss provision	42,501			2,513			45,014
Deferred income taxes	(11,973		)	5,798			(6,175		)
Impairment of goodwill	84,158			—			84,158
Reversal of contingent consideration	(4,792		)	—			(4,792		)
Impairment of intangibles	11,908			(1,600		)	10,308
Restructuring	6,121			—			6,121
Amortization of deferred financing costs	5,137			—			5,137
Amortization of prepaid commissions	16,893			(2,368		)	14,525
Other	(2,453		)	202			(2,251		)
Gain on sale or disposal of assets	(5,371		)	—			(5,371		)
Gain on sale of loan portfolio	(33,000		)	33,000			—
Stock compensation	7,341			(496		)	6,845
Income from investments in unconsolidated affiliates	(5,948		)	—			(5,948		)
Impairment of investments	7,940			—			7,940
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(2,967		)	755			(2,212		)
Inventory, net	(898		)	1,244			346
Prepaid expenses, other current assets and other assets, net	(29,294		)	487			(28,807		)
Accounts payable and other accrued expenses	12,109			(2,973		)	9,136
Customer layaway deposits	(499		)	—			(499		)
Deferred gains and other long-term liabilities	11			(195		)	(184		)
Tax provision from stock compensation	609			—			609
Prepaid income taxes	(13,124		)	(20,356		)	(33,480		)
Dividends from unconsolidated affiliates	5,129			—			5,129
Net cash provided by operating activities	89,244			(14,543		)	74,701
Investing activities:
Loans made	(959,540		)	—			(959,540		)
Loans repaid	628,710			30,276			658,986
Recovery of pawn loan principal through sale of forfeited collateral	246,053			—			246,053
Additions to property and equipment	(22,964		)	—			(22,964		)
Acquisitions, net of cash acquired	(13,226		)	—			(13,226		)
Proceeds from sale of assets	86,129			(75,498		)	10,631
Net cash used in investing activities	(34,838		)	(45,222		)	(80,060		)
Financing activities:
Tax benefit from stock compensation	(609		)	—			(609		)
Taxes paid related to net share settlement of equity awards	(1,982		)	—			(1,982		)
Debt issuance costs	(14,017		)	—			(14,017		)
Payout of deferred and contingent consideration	(23,000		)	—			(23,000		)
Proceeds from issuance of convertible notes	230,000			—			230,000
Purchase of convertible notes hedges	(46,454		)	—			(46,454		)
Proceeds from issuance of warrants	25,106			—			25,106
Purchase of subsidiary shares from noncontrolling interest	(29,775		)	—			(29,775		)
Change in restricted cash	(63,207		)	5,316			(57,891		)
Proceeds from revolving line of credit	359,900			—			359,900
Payments on revolving line of credit	(500,800		)	—			(500,800		)
Proceeds from borrowings	103,178			72,835			176,013
Payments on borrowings and capital lease obligations	(60,299		)	(11,774		)	(72,073		)
Repurchase of common stock	(11,903		)	—			(11,903		)
Net cash provided by (used in) financing activities	(33,862		)	66,377			32,515
Effect of exchange rate changes on cash and cash equivalents	(532		)	(399		)	(931		)
Net increase in cash and cash equivalents	20,012			6,213			26,225
Cash and cash equivalents at beginning of period	36,317			(7,217		)	29,100

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Cash and cash equivalents at end of period	$	56,329		$	(1,004	)	$	55,325

Cash paid during the period for:
Interest	$	16,361		$	—		$	16,361
Income taxes	30,194			—			30,194

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	241,696		$	—		$	241,696
Deferred consideration	2,674			—			2,674
Change in accrued additions to property and equipment	(420		)	—			(420		)
Issuance of common stock to 401(k) plan	557			—			557
Equity adjustment due to noncontrolling interest purchase	6,609			—			6,609
Receivable from sale of portfolio	43,780			(43,780		)	—
Deferred finance cost payable related to convertible notes	1,092			—			1,092

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock						Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			Treasury Stock					EZCORP, Inc. Stockholders' Equity
	Shares			Par Value			Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			Shares			Par Value		EZCORP, Inc. Stockholders' Equity

	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240			$	543		$	320,777		$	599,880		$	(6,674	)	—			$	—	$	914,526
Issuance of common stock related to 401(k) match	45			—			557			—			—			—			—		557
Stock compensation	—			—			7,341			—			—			—			—		7,341
Purchase of subsidiary shares from noncontrolling interest	—			—			(6,594		)	—			(15		)	—			—		(6,609		)
Release of restricted stock	300			3			—			—			—			—			—		3
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	(1,000		)	(10		)	(4,930		)	(6,963		)	—			1,000			—		(11,903		)
Retirement of treasury stock	—			—			—			—			—			(1,000		)	—		—
Net loss attributable to EZCORP, Inc.	—			—			—			(45,740		)	—			—			—		(45,740		)
Balances at September 30, 2014	53,585			$	536		$	339,666		$	547,177		$	(12,191	)	—			$	—	$	875,188

	Restatement Adjustments
Balances at September 30, 2013	$	—		$	—		$	(240	)	$	(18,632	)	$	229		$	—		$	—	$	(18,643	)
Stock compensation	—			—			(496		)	—			—			—			—		(496		)
Purchase of subsidiary shares from noncontrolling interest	—			—			(6,666		)	—			—			—			—		(6,666		)
Foreign currency translation adjustment	—			—			—			—			1,880			—			—		1,880
Net loss attributable to EZCORP, Inc.	—			—			—			(18,959		)	—			—			—		(18,959		)
Balances at September 30, 2014	$	—		$	—		$	(7,402	)	$	(37,591	)	$	2,109		$	—		$	—	$	(42,884	)

	As Restated
Balances at September 30, 2013	54,240			$	543		$	320,537		$	581,248		$	(6,445	)	—			$	—	$	895,883
Issuance of common stock related to 401(k) match	45			—			557			—			—			—			—		557
Stock compensation	—			—			6,845			—			—			—			—		6,845
Purchase of subsidiary shares from noncontrolling interest	—			—			(13,260		)	—			(15		)	—			—		(13,275		)
Release of restricted stock	300			3			—			—			—			—			—		3
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	—			—			—			—			(3,747		)	—			—		(3,747		)
Foreign currency translation reclassification adjustment realized upon impairment	—			—			—			—			375			—			—		375
Purchase of treasury stock	(1,000		)	(10		)	(4,930		)	(6,963		)	—			1,000			—		(11,903		)
Retirement of treasury stock	—			—			—			—			—			(1,000		)	—		—
Net loss attributable to EZCORP, Inc.	—			—			—			(64,699		)	—			—			—		(64,699		)
Balances at September 30, 2014	53,585			$	536		$	332,264		$	509,586		$	(10,082	)	—			$	—	$	832,304

The effects of the restatement on our consolidated financial statements as of and for the fiscal year ended September 30, 2013 are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	September 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated
Assets:
Current assets:
Cash and cash equivalents	$	36,317		$	(7,217	)	$	29,100
Restricted cash	3,312			5,864			9,176
Pawn loans	156,637			—			156,637
Consumer loans, net	64,683			(7,803		)	56,880
Pawn service charges receivable, net	30,362			—			30,362
Consumer loan fees and interest receivable, net	36,292			(17,243		)	19,049
Inventory, net	145,200			—			145,200
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	16,105			8,008			24,113
Prepaid expenses and other assets	34,217			(3		)	34,214
Total current assets	536,950			(16,917		)	520,033
Investments in unconsolidated affiliates	97,085			—			97,085
Property and equipment, net	116,281			—			116,281
Restricted cash, non-current	2,156			1,353			3,509
Goodwill	433,300			—			433,300
Intangible assets, net	63,805			1,586			65,391
Non-current consumer loans, net	70,294			(4,806		)	65,488
Deferred tax asset	8,214			23			8,237
Other assets, net	24,105			(461		)	23,644
Total assets	$	1,352,190		$	(19,222	)	$	1,332,968

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	30,436		$	—		$	30,436
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	79,967			890			80,857
Other current liabilities	22,337			882			23,219
Customer layaway deposits	8,628			—			8,628
Total current liabilities	141,901			1,772			143,673
Long-term debt, less current maturities	215,939			—			215,939
Long-term capital lease obligations	391			—			391
Deferred gains and other long-term liabilities	24,040			5,745			29,785
Total liabilities	382,271			7,517			389,788
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	55,393			(8,096		)	47,297
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 56 million at September 30, 2013; issued and outstanding: 51,269,434 at September 30, 2013	513			—			513
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	320,777			(240		)	320,537
Retained earnings	599,880			(18,632		)	581,248
Accumulated other comprehensive loss	(6,674		)	229			(6,445		)
EZCORP, Inc. stockholders’ equity	914,526			(18,643		)	895,883
Total liabilities and stockholders’ equity	$	1,352,190		$	(19,222	)	$	1,332,968

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2013
	(in thousands, except per share amounts)
	As Previously Reported			Restatement Adjustments			As Restated
Revenues:
Merchandise sales	$	368,766		$	(681	)	$	368,085
Jewelry scrapping sales	131,702			—			131,702
Pawn service charges	251,354			—			251,354
Consumer loan fees and interest	219,752			(8,127		)	211,625
Other revenues	8,547			(1,145		)	7,402
Total revenues	980,121			(9,953		)	970,168
Merchandise cost of goods sold	218,617			—			218,617
Jewelry scrapping cost of goods sold	96,133			—			96,133
Consumer loan bad debt	40,667			11,827			52,494
Net revenues	624,704			(21,780		)	602,924
Operating expenses:
Operations	389,386			814			390,200
Administrative	52,474			(135		)	52,339
Depreciation	27,858			—			27,858
Amortization	3,485			—			3,485
Loss on sale or disposal of assets	1,359			—			1,359
Total operating expenses	474,562			679			475,241
Operating income	150,142			(22,459		)	127,683
Interest expense, net	15,168			—			15,168
Equity in net income of unconsolidated affiliates	(11,878		)	(1,362		)	(13,240		)
Impairment of investments	44,598			(1,400		)	43,198
Other income	(205		)	2,282			2,077
Income from continuing operations before income taxes	102,459			(21,979		)	80,480
Income tax expense	29,582			(3,384		)	26,198
Income from continuing operations, net of tax	72,877			(18,595		)	54,282
Loss from discontinued operations, net of tax	(34,452		)	1,180			(33,272		)
Net income	38,425			(17,415		)	21,010
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	4,424			(5,646		)	(1,222		)
Net loss from discontinued operations attributable to redeemable noncontrolling interest	(76		)	—			(76		)
Net income attributable to EZCORP, Inc.	$	34,077		$	(11,769	)	$	22,308

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	1.28		$	(0.25	)	$	1.03
Discontinued operations	(0.64		)	0.02			(0.62		)
Basic earnings per share	$	0.64		$	(0.23	)	$	0.41

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	1.27		$	(0.24	)	$	1.03
Discontinued operations	(0.64		)	0.02			(0.62		)
Diluted earnings per share	$	0.63		$	(0.22	)	$	0.41

Net income from continuing operations attributable to EZCORP, Inc.	$	68,453		$	(12,949	)	$	55,504
Loss from discontinued operations attributable to EZCORP, Inc.	(34,376		)	1,180			(33,196		)
Net income attributable to EZCORP, Inc.	$	34,077		$	(11,769	)	$	22,308

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Fiscal Year Ended September 30, 2013
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Net income	$	38,425		$	(17,415	)	$	21,010
Other comprehensive income:
Foreign currency translation loss	(11,614		)	869			(10,745		)
Foreign currency translation reclassification adjustment realized upon impairment	221			—			221
Loss on effective portion of cash flow hedge:
Other comprehensive gain before reclassifications	2,388			—			2,388
Amounts reclassified from accumulated other comprehensive income	(2,536		)	—			(2,536		)
Amounts reclassified from accumulated other comprehensive income	(1,721		)	—			(1,721		)
Reclassification adjustment for gain on available-for-sale securities included in net income	992			—			992
Income tax benefit	3,633			(287		)	3,346
Other comprehensive loss, net of tax	(8,637		)	582			(8,055		)
Comprehensive income	$	29,788		$	(16,833	)	$	12,955
Attributable to redeemable noncontrolling interest:
Net (loss) income	4,348			(5,646		)	(1,298		)
Foreign currency translation loss	(2,017		)	233			(1,784		)
Loss on effective portion of cash flow hedge	(59		)	—			(59		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	2,272			(5,413		)	(3,141		)
Comprehensive income attributable to EZCORP, Inc.	$	27,516		$	(11,420	)	$	16,096

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Fiscal Year Ended September 30, 2013
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Operating activities:
Net income	$	38,425		$	(17,415	)	$	21,010
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	34,918			—			34,918
Accretion of debt premium and consumer loan discount, net	(248		)	—			(248		)
Consumer loan loss provision	30,740			3,406			34,146
Deferred income taxes	(14,854		)	(29		)	(14,883		)
Impairment of intangibles	—			1,600			1,600
Amortization of deferred financing costs	3,208			—			3,208
Amortization of prepaid commissions	4,182			391			4,573
Other	3,713			1,149			4,862
Loss on sale or disposal of assets	7,043			—			7,043
Stock compensation	7,314			(186		)	7,128
Income from investments in unconsolidated affiliates	(11,878		)	(1,362		)	(13,240		)
Impairment of investments	44,598			(1,400		)	43,198
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(7,143		)	10,555			3,412
Inventory, net	(9,722		)	—			(9,722		)
Prepaid expenses, other current assets and other assets, net	(17,671		)	—			(17,671		)
Accounts payable and other accrued expenses	16,766			4,517			21,283
Customer layaway deposits	1,416			—			1,416
Deferred gains and other long-term liabilities	(8,898		)	(1,352		)	(10,250		)
Tax benefit from stock compensation	(293		)	—			(293		)
Prepaid income taxes	(5,775		)	(5,880		)	(11,655		)
Dividends from unconsolidated affiliates	10,632			—			10,632
Net cash provided by operating activities	126,473			(6,006		)	120,467
Investing activities:
Loans made	(923,103		)	—			(923,103		)
Loans repaid	597,528			5,184			602,712
Recovery of pawn loan principal through sale of forfeited collateral	237,717			—			237,717
Additions to property and equipment	(46,698		)	—			(46,698		)
Acquisitions, net of cash acquired	(14,810		)	—			(14,810		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(160,384		)	5,184			(155,200		)
Financing activities:
Proceeds from exercise of stock options	45			—			45
Tax benefit from stock compensation	293			—			293
Taxes paid related to net share settlement of equity awards	(3,640		)	—			(3,640		)
Debt issuance costs	(1,283		)	—			(1,283		)
Payout of deferred and contingent consideration	(13,277		)	—			(13,277		)
Purchase of subsidiary shares from noncontrolling interest	(627		)	—			(627		)
Contributions from noncontrolling interest	5,839			—			5,839
Change in restricted cash	(110		)	1,436			1,326
Proceeds from revolving line of credit	510,680			—			510,680
Payments on revolving line of credit	(470,000		)	—			(470,000		)
Proceeds from borrowings	(15,432		)	—			(15,432		)
Payments on borrowings and capital lease obligations	9,725			—			9,725
Net cash provided by financing activities	22,213			1,436			23,649
Effect of exchange rate changes on cash and cash equivalents	(462		)	822			360
Net decrease in cash and cash equivalents	(12,160		)	1,436			(10,724		)
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	36,317		$	(7,217	)	$	29,100

Cash paid during the period for:
Interest	$	12,553		$	—		$	12,553
Income taxes	47,108			—			47,108
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	261,837		$	—		$	261,837

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Issuance of common stock due to acquisitions	38,705		—	38,705
Deferred consideration	25,872		—	25,872
Contingent consideration	248		—	248
Change in accrued additions to property and equipment	492		—	492
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	10,404		—	10,404
Purchase of shares from noncontrolling interest	(788	)	—	(788	)
Issuance of common stock to 401(k) plan	556		—	556

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			Treasury Stock			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			Shares	Par Value		EZCORP, Inc. Stockholders' Equity

	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	—	$	—	$	834,828
Issuance of common stock related to 401(k) match	30	1		556			—			—			—	—		557
Stock compensation	—	—		7,314			—			—			—	—		7,314
Stock options exercised	18	—		45			—			—			—	—		45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			—	—		38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			—	—		10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(1,500		)	—			85			—	—		(1,415		)
Release of restricted stock	409	4		—			—			—			—	—		4
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 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 attributable to EZCORP, Inc.	—	—		—			34,077			—			—	—		34,077
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	—	$	—	$	914,526

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	—	$	—	$	(7,037	)
Stock compensation	—	—		(186		)	—			—			—	—		(186		)
Foreign currency translation adjustment	—	—		—			—			349			—	—		349
Net income attributable to EZCORP, Inc.	—	—		—			(11,769		)	—			—	—		(11,769		)
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		—	$	—	$	(18,643	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	—	$	—	$	827,791
Issuance of common stock related to 401(k) match	30	1		556			—			—			—	—		557
Stock compensation	—	—		7,128			—			—			—	—		7,128
Stock options exercised	18	—		45			—			—			—	—		45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			—	—		38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			—	—		10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(1,500		)	—			85			—	—		(1,415		)
Release of restricted stock	409	4		—			—			—			—	—		4
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 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	—	—		—			—			(6,302		)	—	—		(6,302		)
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			221			—	—		221
Net income attributable to EZCORP, Inc.	—	—		—			22,308			—			—	—		22,308
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	—	$	—	$	895,883

The effects of the restatement on our consolidated financial statements for the fiscal year ended September 30, 2012 are set forth below.

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2012
	(in thousands, except per share amounts)
	As Previously Reported			Restatement Adjustments			As Restated
Revenues:
Merchandise sales	$	333,064		$	—		$	333,064
Jewelry scrapping sales	202,481			—			202,481
Pawn service charges	233,538			—			233,538
Consumer loan fees and interest	190,746			(2,998		)	187,748
Other revenues	4,673			(787		)	3,886
Total revenues	964,502			(3,785		)	960,717
Merchandise cost of goods sold	190,637			—			190,637
Jewelry scrapping cost of goods sold	130,715			—			130,715
Consumer loan bad debt	35,639			7,802			43,441
Net revenues	607,511			(11,587		)	595,924
Operating expenses:
Operations	328,793			56			328,849
Administrative	47,912			(39		)	47,873
Depreciation	21,851			—			21,851
Amortization	1,956			—			1,956
Gain on sale or disposal of assets	(249		)	—			(249		)
Total operating expenses	400,263			17			400,280
Operating income	207,248			(11,604		)	195,644
Interest income, net	(1,549		)	—			(1,549		)
Equity in net income of unconsolidated affiliates	(17,400		)	1,362			(16,038		)
Other income	(888		)	—			(888		)
Income from continuing operations before income taxes	227,085			(12,966		)	214,119
Income tax expense	71,165			(3,500		)	67,665
Income from continuing operations, net of tax	155,920			(9,466		)	146,454
Loss from discontinued operations, net of tax	(5,343		)	—			(5,343		)
Net income	150,577			(9,466		)	141,111
Net income from continuing operations attributable to redeemable noncontrolling interest	6,722			(2,603		)	4,119
Net income from discontinued operations attributable to redeemable noncontrolling interest	147			—			147
Net income attributable to EZCORP, Inc.	$	143,708		$	(6,863	)	$	136,845

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	2.93		$	(0.13	)	$	2.80
Discontinued operations	(0.11		)	—			(0.11		)
Basic earnings per share	$	2.82		$	(0.13	)	$	2.69

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	2.92		$	(0.14	)	$	2.78
Discontinued operations	(0.11		)	—			(0.11		)
Diluted earnings per share	$	2.81		$	(0.14	)	$	2.67

Net income from continuing operations attributable to EZCORP, Inc.	$	149,198		$	(6,863	)	$	142,335
Loss from discontinued operations attributable to EZCORP, Inc.	(5,490		)	—			(5,490		)
Net income attributable to EZCORP, Inc.	$	143,708		$	(6,863	)	$	136,845

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Fiscal Year Ended September 30, 2012
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Net income	$	150,577		$	(9,466	)	$	141,111
Other comprehensive income:
Foreign currency translation loss	(7		)	(294		)	(301		)
Unrealized holding loss on available-for-sale securities arising during period	(735		)	—			(735		)
Income tax benefit	2,330			94			2,424
Other comprehensive income, net of tax	1,588			(200		)	1,388
Comprehensive income	$	152,165		$	(9,666	)	$	142,499
Attributable to redeemable noncontrolling interest:
Net income	6,869			(2,603		)	4,266
Foreign currency translation gain	955			(80		)	875
Comprehensive income attributable to redeemable noncontrolling interest	7,824			(2,683		)	5,141
Comprehensive income attributable to EZCORP, Inc.	$	144,341		$	(6,983	)	$	137,358

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Fiscal Year Ended September 30, 2012
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Operating activities:
Net income	$	150,577		$	(9,466	)	141,111
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	25,268			—			25,268
Accretion of debt premium and consumer loan discount, net	(15,091		)	—			(15,091		)
Consumer loan loss provision	17,833			2,407			20,240
Deferred income taxes	2,761			(1,471		)	1,290
Amortization of deferred financing costs	2,478			—			2,478
Amortization of prepaid commissions	396			71			467
Gain on sale or disposal of assets	(1		)	—			(1		)
Stock compensation	6,714			(54		)	6,660
Income from investments in unconsolidated affiliates	(17,400		)	1,362			(16,038		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(5,359		)	6,689			1,330
Inventory, net	(4,017		)	—			(4,017		)
Prepaid expenses, other current assets and other assets, net	(15,196		)	—			(15,196		)
Accounts payable and other accrued expenses	4,347			(2,751		)	1,596
Customer layaway deposits	218			—			218
Deferred gains and other long-term liabilities	(8,782		)	3,539			(5,243		)
Tax benefit from stock compensation	(1,602		)	—			(1,602		)
Prepaid income taxes	(7,787		)	(2,128		)	(9,915		)
Dividends from unconsolidated affiliates	5,560			—			5,560
Net cash provided by operating activities	140,917			(1,802		)	139,115
Investing activities:
Loans made	(802,896		)	—			(802,896		)
Loans repaid	520,193			2,002			522,195
Recovery of pawn loan principal through sale of forfeited collateral	240,381			—			240,381
Additions to property and equipment	(45,796		)	—			(45,796		)
Acquisitions, net of cash acquired	(128,647		)	—			(128,647		)
Net cash used in investing activities	(216,765		)	2,002			(214,763		)
Financing activities:
Proceeds from exercise of stock options	649			—			649
Tax provision from stock compensation	1,602			—			1,602
Taxes paid related to net share settlement of equity awards	(1,184		)	—			(1,184		)
Debt issuance costs	(3,225		)	—			(3,225		)
Change in restricted cash	(5,482		)	(8,653		)	(14,135		)
Proceeds from revolving line of credit	792,927			—			792,927
Payments on revolving line of credit	(679,986		)	—			(679,986		)
Proceeds from borrowings	2,461			—			2,461
Payments on borrowings and capital lease obligations	(8,496		)	—			(8,496		)
Net cash provided by financing activities	99,266			(8,653		)	90,613
Effect of exchange rate changes on cash and cash equivalents	1,090			(200		)	890
Net increase in cash and cash equivalents	24,508			(8,653		)	15,855
Cash and cash equivalents at beginning of period	23,969			—			23,969
Cash and cash equivalents at end of period	$	48,477		$	(8,653	)	$	39,824

Cash paid during the period for:
Interest	$	2,480		$	—		$	2,480
Income taxes	83,010			—			83,010

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	248,090		$	—		$	248,090
Issuance of common stock due to acquisitions	17,984			—			17,984
Deferred consideration	938			—			938
Contingent consideration	23,432			—			23,432
Issuance of common stock to 401(k) plan	459			—			459

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(in thousands)
	As Previously Reported
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Issuance of common stock related to 401(k) match	19	—		459			—			—			459
Stock compensation	—	—		6,714			—			—			6,714
Stock options exercised	201	2		647			—			—			649
Issuance of common stock due to acquisitions	635	6		17,992			—			—			17,998
Release of restricted stock	172	1		—			—			—			1
Excess tax benefit from stock compensation	—	2		1,600			—			—			1,602
Taxes paid related to net share settlement of equity awards	—	—		(1,184		)	—			—			(1,184		)
Unrealized loss on available-for-sale securities	—	—		—			—			(478		)	(478		)
Foreign currency translation adjustment	—	—		—			—			1,111			1,111
Net income attributable to EZCORP, Inc.	—	—		—			143,708			—			143,708
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	$	834,828

	Restatement Adjustments
Balances at September 30, 2011	—	$	—	$	—		$	—		$	—		$	—
Stock compensation	—	—		(54		)	—			—			(54		)
Foreign currency translation adjustment	—	—		—			—			(120		)	(120		)
Net income attributable to EZCORP, Inc.	—	—		—			(6,863		)	—			(6,863		)
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	$	(7,037	)

	As Restated
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Issuance of common stock related to 401(k) match	19	—		459			—			—			459
Stock compensation	—	—		6,660			—			—			6,660
Stock options exercised	201	2		647			—			—			649
Issuance of common stock due to acquisitions	635	6		17,992			—			—			17,998
Release of restricted stock	172	1		—			—			—			1
Excess tax benefit from stock compensation	—	2		1,600			—			—			1,602
Taxes paid related to net share settlement of equity awards	—	—		(1,184		)	—			—			(1,184		)
Unrealized loss on available-for-sale securities	—	—		—			—			(478		)	(478		)
Foreign currency translation adjustment	—	—		—			—			991			991
Net income attributable to EZCORP, Inc.	—	—		—			136,845			—			136,845
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791

See Note 19 for the restated unaudited financial statements for each of the fiscal quarters within fiscal 2014, 2013 and 2012 (other than the first quarter of fiscal 2012, which was not restated).

Acquisitions

12 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Acquisitions

ACQUISITIONS (AS RESTATED)

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		6,078
Fair value of total consideration transferred	55,568		37,859
Cash acquired	—		(3,040		)
Total purchase price	$	55,568	$	34,819



	Fiscal Year Ended September 30, 2013
	Go Cash		Other Acquisitions
	(in thousands)
Current assets:
Pawn loans	$	—	$	5,714
Consumer loans, net	—		1,470
Service charges and fees receivable, net	23		399
Inventory, net	—		2,441
Prepaid expenses and other assets	120		508
Total current assets	143		10,532
Property and equipment, net	268		1,078
Goodwill	44,020		17,187
Non-current consumer loans, net	—		3,336
Intangible assets	11,215		5,871
Other assets	124		314
Total assets	$	55,770	$	38,318
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	$	34,819

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 3 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 12 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 22 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. Total consideration due on January 2, 2017 is based on interest income generated by the acquired portfolios and new loans made through Fondo ACH's contractual relationships. We estimate the contingent liability to be valued at $5.9 million as of September 30, 2013, the year of acquisition. As this acquisition was individually immaterial, we present its related information combined with other immaterial acquisitions, including any subsequent adjustments to the fair market value of contingent consideration.

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).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1524-128463

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-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

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 (AS RESTATED)

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
	As Restated (See Note 2)
	(in thousands, except per share amounts)
Net income from continuing operations attributable to EZCORP, Inc. (A)	$	27,325			$	55,504		$	142,335
Loss from discontinued operations, net of tax (B)	(92,024		)		(33,196		)	(5,490		)
Net (loss) income attributable to EZCORP (C)	$	(64,699	)		$	22,308		$	136,845

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)	$	0.50			$	1.03		$	2.80
Discontinued operations (B / D)	(1.70		)		(0.62		)	(0.11		)
Basic (loss) earnings per share (C / D)	$	(1.20	)		$	0.41		$	2.69

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / E)	$	0.50			$	1.03		$	2.78
Discontinued operations (B / E)	(1.69		)	*	(0.62		)	(0.11		)
Diluted (loss) earnings per share (C / E)	$	(1.19	)	*	$	0.41		$	2.67

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

* Amounts exclude antidilutive effect of stock options and restricted stock under ASC 260-10-45-18.

Strategic Investments

12 Months Ended

Sep. 30, 2014

Strategic Investments

STRATEGIC INVESTMENTS (AS RESTATED)

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, $11.0 million and $8.5 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 $91.8 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 Holdings, PLC (“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 as of September 30, 2014 and 2013 multiplied by (b) the number of shares we owned as of September 30, 2014 and 2013 multiplied by (c) the applicable foreign currency exchange rate as of September 30, 2014 and 2013. 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	$	91,781	$	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 (AS RESTATED)

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



	September 30,
	2014		2013
			As Restated (See Note 2)
	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	6,990		8,191
Domain name	13		215
Total	$	15,839	$	17,242

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 4 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
	As Restated (See Note 2)
	(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	17,640		(4,418		)	13,222		19,805		(2,580		)	17,225
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	$	69,030	$	(18,783	)	$	50,247	$	66,264	$	(18,115	)	$	48,149

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 3. 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 3 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 (AS RESTATED)

Accounts payable and other accrued expenses consisted of the following:



	September 30,
	2014		2013
	As Restated (See Note 2)
	(in thousands)
Trade accounts payable	$	30,288	$	22,014
Accrued payroll	14,260		9,333
Bonus accrual	6,300		7,528
Other payroll related expenses	4,137		4,265
Accrued interest	3,337		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	7,038		5,464
Other accrued expenses	9,835		13,830
	$	94,993	$	80,857

Other current liabilities consisted of the following:



	September 30,
	2014		2013
	As Restated (See Note 2)
	(in thousands)
Deferred consideration payable	$	8,595	$	11,524
Contingent consideration payable	—		11,695
	$	8,595	$	23,219

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 (AS RESTATED)

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
	As Restated (See Note 2)
	(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
17% secured notes due 2015 consolidated from VIEs	3,207		—			—		—
10% unsecured notes due 2016	118		—			121		—
12% secured notes due 2016	3,881		174			—		—
15% secured notes due 2016 consolidated from VIEs	9,638		—			—		—
11% secured notes due 2017 consolidated from VIEs	14,982		—			—		—
11% secured notes due 2017 consolidated from VIEs	13,590		—			—		—
15% secured notes due 2017 consolidated from VIEs	19,645		—			—		—
12% secured notes due 2020	22,314		—			—		—
Total	428,583		(44,130		)	247,299		724
Less current portion	36,529		177			30,969		543
Total long-term debt and capital lease obligations	$	392,054	$	(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, excluding amounts pertaining to the VIEs, 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 $54.0 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.

Secured Notes Consolidated from VIEs

During the year ended September 30, 2014, Grupo Finmart entered into three separate agreements with third party investors and variable interest entities (“VIEs”) to securitize selected loans providing asset backed financing for operations. The VIEs issued promissory notes to the third party first beneficiaries of the VIEs. The VIEs are referred to as VIE C, VIE B and VIE A. The debt described below is collateralized by all of the assets of the VIEs as presented in footnote 1 to our consolidated balance sheets. See discussion of the VIEs in Note 25.

In October 2013, VIE C issued $9.3 million of 17% Notes due May 2015 and $10.0 million of 15% Notes due October 2016 to the first beneficiary of VIE C. The debt was collateralized with the principal and interest collected from loan portfolios of VIE C. The 17% Notes due May 2015 and the 15% Notes due October 2016 require monthly payments of approximately $0.5 million and $0.4 million, respectively, comprised of interest and principal.

In March 2014, VIE B issued $16.0 million of 11% Notes due April 2017 to the first beneficiary of VIE B. In June 2014, VIE B issued $16.5 million of 11% Notes due July 2017 to the first beneficiary of VIE B. The debt was collateralized with the principal and interest collected from loan portfolios of VIE B. The 11% Notes due April 2017 and the 11% Notes due July 2017 require monthly payments of approximately $0.3 million each, comprised of interest and principal.

In June 2014, VIE A issued $21.8 million of 14.5% Notes due October 2017 to the first beneficiary of VIE A. The debt was collateralized with the principal and interest collected from loan portfolios of VIE A. The 14.5% Notes due October 2017 require monthly payments of approximately $0.3 million, comprised of interest and principal.

In October 2014, VIE B issued $43.8 million of 11.0% Notes due October 2017 to the first beneficiary of VIE B. The debt was collateralized with the principal and interest collected from loan portfolios of VIE B. The 11% Notes due October 2017 require monthly payments of approximately $0.7 million, comprised of interest and principal.

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 (AS RESTATED)

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
	As Restated (See Note 2)
	(in thousands)
Gross compensation costs:
Restricted stock	$	6,845		$	7,128		$	6,660
Total gross compensation costs	6,845			7,128			6,660
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	$	3,269		$	4,668		$	4,457

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 10, 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 (AS RESTATED)

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
	As Restated (See Note 2)
	(in thousands)
Balance as of September 30, 2012	$	50,998
Acquisition of redeemable noncontrolling interest	2,836
Sale of additional shares to parent	(9,531		)
Net loss attributable to redeemable noncontrolling interest	(1,298		)
Contribution to maintain ownership percentage	6,135
Foreign currency translation adjustment attributable to noncontrolling interest	(1,784		)
Effective portion of cash flow hedge	(59		)
Balance as of September 30, 2013	$	47,297
Sale of additional shares to parent	(15,496		)
Net loss attributable to redeemable noncontrolling interest	(7,387		)
Foreign currency translation adjustment attributable to noncontrolling interest	(1,460		)
Effective portion of cash flow hedge	(154		)
Balance as of September 30, 2014	$	22,800

On November 1, 2012, we acquired a 51% interest in TUYO. See Note 4. 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 (AS RESTATED)

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



	Fiscal Year Ended September 30,
	2014			2013			2012
	As Restated (See Note 2)
	(in thousands)
Current:
Federal	$	21,928		$	39,641		$	58,736
State and foreign	(10,498		)	1,490			7,667
	11,430			41,131			66,403
Deferred:
Federal	(1,220		)	(17,689		)	1,894
State and foreign	(4,954		)	2,756			(632		)
	(6,174		)	(14,933		)	1,262
Total income tax expense	$	5,256		$	26,198		$	67,665

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
	As Restated (See Note 2)
	(in thousands)
Income taxes at the federal statutory rate	$	8,818		$	28,170		$	74,942
Non-deductible expense related to incentive stock options	—			—			(633		)
State income tax, net of federal benefit	(910		)	1,169			272
Change in valuation allowance	481			681			1,099
Federal tax credits	(124		)	(314		)	(923		)
Foreign tax credit	(2,174		)	(3,263		)	(4,342		)
Foreign rate differential	(445		)	85			(2,842		)
Other	(390		)	(330		)	92
Total income tax expense	$	5,256		$	26,198		$	67,665
Effective tax rate	21		%	33		%	32		%

Our effective tax rates were approximately 21%, 33% and 32% 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
	As Restated (See Note 2)
	(in thousands)
Deferred tax assets:
Albemarle & Bond loss carryforward	$	4,067		$	15,020
Tax over book inventory	15,599			12,520
Accrued liabilities	16,536			15,340
Pawn service charges receivable	3,450			3,450
Tax over book depreciation	1,066			—
State and foreign net operating loss carry-forwards	198			659
Total deferred tax assets	40,916			46,989
Deferred tax liabilities:
Tax over book amortization	—			12,593
Foreign income and dividends	476			5,371
Tax over book depreciation	8,299			2,026
Stock compensation	875			1,442
Prepaid expenses	1,388			1,359
Total deferred tax liabilities	11,038			22,791
Net deferred tax asset	29,878			24,198
Valuation allowance	(164		)	(659		)
Net deferred tax asset	$	29,714		$	23,539

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. For a description of additional federal securities litigation directly relating to the restatement of our financial statements described in the Explanatory Note immediately preceding Part I, see Note 26.

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, 2015

Sep. 30, 2014

Quarterly Financial Information Disclosure [Abstract]

Quarterly Information (Unaudited)

Impact of Restatement Adjustments on Unaudited Quarterly Financial Statements

Year Ended September 30, 2014 (Fiscal 2014)

The following tables summarize the impact of the restatement adjustments for each quarterly period within fiscal 2014.



	Fiscal 2014
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Fiscal Year
	December 31, 2013			March 31, 2014			June 30, 2014			September 30, 2014			September 30, 2014
	(in thousands)
Income from continuing operations before income taxes (as previously reported)	$	37,847		$	14,035		$	19,207		$	1,611		$	72,700
Asset sale impact	(3,221		)	(3,590		)	(8,661		)	(9,804		)	(25,276		)
Portfolio review impact	(9,430		)	(5,259		)	(6,970		)	(6,240		)	(27,899		)
Other impacts	(704		)	889			499			4,985			5,669
Net impact of adjustments	(13,355		)	(7,960		)	(15,132		)	(11,059		)	(47,506		)
Income (loss) from continuing operations before income taxes (as restated)	$	24,492		$	6,075		$	4,075		$	(9,448	)	$	25,194



	Fourth Quarter of Fiscal 2014									Third Quarter of Fiscal 2014
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	242,209		$	(6,584	)	$	235,625		$	232,602		$	(9,468	)	$	223,134
Net revenues	142,810			(9,497		)	133,313			149,951			(14,363		)	135,588
Operating expenses	137,813			(2,140		)	135,673			127,155			(852		)	126,303
Non-operating expenses	3,386			3,702			7,088			3,589			1,621			5,210
(Loss) income from continuing operations before income taxes	1,611			(11,059		)	(9,448		)	19,207			(15,132		)	4,075
Income tax (benefit) expense	2,342			(3,167		)	(825		)	4,303			(3,897		)	406
(Loss) income from continuing operations, net of tax	$	(731	)	$	(7,892	)	$	(8,623	)	$	14,904		$	(11,235	)	$	3,669
Net (loss) income attributable to EZCORP, Inc.	$	(87,807	)	$	(5,694	)	$	(93,501	)	$	11,506		$	(7,576	)	$	3,930
Diluted (loss) earnings per share attributable to EZCORP, Inc.	$	(1.64	)	$	(0.11	)	$	(1.75	)	$	0.21		$	(0.14	)	$	0.07
Balance Sheet Data:
Total current assets	$	676,361		$	(41,498	)	$	634,863		$	646,227		$	(16,068	)	$	630,159
Total assets	1,403,471			7,073			1,410,544			1,522,367			(1,834		)	1,520,533
Total current liabilities	124,996			23,218			148,214			128,705			19,079			147,784
Total liabilities	492,785			62,655			555,440			507,796			48,440			556,236
Total temporary equity	35,498			(12,698		)	22,800			36,645			(10,983		)	25,662
EZCORP, Inc. stockholders’ equity	875,188			(42,884		)	832,304			977,926			(39,291		)	938,635
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	89,244		$	(14,543	)	$	74,701		$	60,779		$	(17,522	)	$	43,257
Net cash used in investing activities	(34,838		)	(45,222		)	(80,060		)	(31,190		)	(11,911		)	(43,101		)
Net cash provided by (used in) financing activities	(33,862		)	66,377			32,515			(16,188		)	36,484			20,296
Net increase in cash and cash equivalents	$	20,012		$	6,213		$	26,225		$	13,682		$	6,652		$	20,334



	Second Quarter of Fiscal 2014									First Quarter of Fiscal 2014
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	250,682		$	(5,551	)	$	245,131		$	263,039		$	(9,283	)	$	253,756
Net revenues	158,479			(8,558		)	149,921			163,857			(12,450		)	151,407
Operating expenses	130,397			(400		)	129,997			123,115			385			123,500
Non-operating expenses	14,047			(198		)	13,849			2,895			520			3,415
Income from continuing operations before income taxes	14,035			(7,960		)	6,075			37,847			(13,355		)	24,492
Income tax expense	4,203			(3,351		)	852			9,958			(5,135		)	4,823
Income from continuing operations, net of tax	$	9,832		$	(4,609	)	$	5,223		$	27,889		$	(8,220	)	$	19,669
Net income attributable to EZCORP, Inc.	$	7,992		$	(1,850	)	$	6,142		$	22,569		$	(3,839	)	$	18,730
Diluted earnings per share attributable to EZCORP, Inc.	$	0.15		$	(0.04	)	$	0.11		$	0.42		$	(0.08	)	$	0.34
Balance Sheet Data:
Total current assets	$	537,113		$	(33,914	)	$	503,199		$	556,455		$	(29,504	)	$	526,951
Total assets	1,352,236			(19,092		)	1,333,144			1,369,129			(9,278		)	1,359,851
Total current liabilities	106,680			6,492			113,172			111,777			7,922			119,699
Total liabilities	339,653			19,814			359,467			370,257			25,071			395,328
Total temporary equity	58,107			(14,390		)	43,717			57,578			(11,753		)	45,825
EZCORP, Inc. stockholders’ equity	954,476			(24,516		)	929,960			941,294			(22,596		)	918,698
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	53,617		$	(10,020	)	$	43,597		$	17,454		$	(3,963	)	$	13,491
Net cash (used in) provided by investing activities	16,086			(7,116		)	8,970			(4,342		)	(14,728		)	(19,070		)
Net cash (used in) provided by financing activities	(73,810		)	24,540			(49,270		)	(11,046		)	20,148			9,102
Net (decrease) increase in cash and cash equivalents	(4,119		)	7,347			3,228			2,169			1,420			3,589

QUARTERLY INFORMATION (UNAUDITED AND AS RESTATED)



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter

	As Restated (See Note 2)
	(in thousands, except per share amounts)
Year Ended September 30, 2014
Total revenues	$	253,756		$	245,131		$	223,134		$	235,625
Net revenues	151,407			149,921			135,588			133,313
(Loss) income from continuing operations, net of tax	19,669			5,223			3,669			(8,623		)
Loss from discontinued operations, net of tax	(2,735		)	(634		)	(2,076		)	(86,579		)
Net (loss) income	16,934			4,589			1,593			(95,202		)
Net income from continuing operations attributable to redeemable noncontrolling interest	(1,796		)	(1,553		)	(2,337		)	(1,701		)
Net (loss) income attributable to EZCORP, Inc.	$	18,730		$	6,142		$	3,930		$	(93,501	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.40		$	0.12		$	0.11		$	(0.13	)
Discontinued operations	(0.05		)	(0.01		)	(0.04		)	(1.62		)
Basic (loss) earnings per share	$	0.35		$	0.11		$	0.07		$	(1.75	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.39		$	0.12		$	0.11		$	(0.13	)
Discontinued operations	(0.05		)	(0.01		)	(0.04		)	(1.62		)
Diluted (loss) earnings per share	$	0.34		$	0.11		$	0.07		$	(1.75	)

Year Ended September 30, 2013
Total revenues	$	261,239		$	256,890		$	223,451		$	228,588
Net revenues	161,102			159,542			141,728			140,552
(Loss) income from continuing operations, net of tax	29,555			32,670			15,241			(23,184		)
Loss from discontinued operations, net of tax	(2,562		)	(3,425		)	(22,289		)	(4,996		)
Net (loss) income	26,993			29,245			(7,048		)	(28,180		)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	26			(995		)	(152		)	(101		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	(106		)	12			54			(36		)
Net (loss) income attributable to EZCORP, Inc.	$	27,073		$	30,228		$	(6,950	)	$	(28,043	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.57		$	0.63		$	0.28		$	(0.42	)
Discontinued operations	(0.05		)	(0.06		)	(0.41		)	(0.10		)
Basic (loss) earnings per share	$	0.52		$	0.57		$	(0.13	)	$	(0.52	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.57		$	0.63		$	0.28		$	(0.43	)
Discontinued operations	(0.05		)	(0.06		)	(0.41		)	(0.10		)
Diluted (loss) earnings per share	$	0.52		$	0.57		$	(0.13	)	$	(0.53	)

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 3. 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 3.

We recorded impairments of investments of $7.9 million and $43.2 million (primarily comprising $42.5 million impairment of Albemarle & Bond) during the quarters ended March 31, 2014 and September 30, 2013, respectively, as further discussed in Note 6.

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended June 30, 2014 (the third quarter of fiscal 2014) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	June 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	49,999		$	(565	)	$	49,434
Restricted cash	13,248			35,881			49,129
Pawn loans	157,491			—			157,491
Consumer loans, net	76,748			(11,961		)	64,787
Pawn service charges receivable, net	29,307			—			29,307
Consumer loan fees and interest receivable, net	38,351			(23,319		)	15,032
Inventory, net	132,021			(1,182		)	130,839
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	21,779			21,898			43,677
Prepaid expenses and other assets	113,458			(38,297		)	75,161
Total current assets	646,227			(16,068		)	630,159
Investments in unconsolidated affiliates	90,730			—			90,730
Property and equipment, net	109,458			—			109,458
Restricted cash, non-current	22,473			(17,895		)	4,578
Goodwill	436,765			—			436,765
Intangible assets, net	78,918			(173		)	78,745
Non-current consumer loans, net	51,798			32,832			84,630
Deferred tax asset	9,308			23			9,331
Other assets, net	76,690			(553		)	76,137
Total assets	$	1,522,367		$	(1,834	)	$	1,520,533

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	21,029		$	20,096		$	41,125
Current capital lease obligations	520			—			520
Accounts payable and other accrued expenses	90,234			(1,017		)	89,217
Other current liabilities	8,716			—			8,716
Customer layaway deposits	8,206			—			8,206
Total current liabilities	128,705			19,079			147,784
Long-term debt, less current maturities	360,628			26,589			387,217
Deferred gains and other long-term liabilities	18,463			2,772			21,235
Total liabilities	507,796			48,440			556,236
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	36,645			(10,983		)	25,662
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million at June 30, 2014; issued and outstanding: 51,612,246 at June 30, 2014	519			—			519
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	347,216			(7,347		)	339,869
Retained earnings	641,947			(31,897		)	610,050
Accumulated other comprehensive income	115			(47		)	68
Treasury stock, at cost; 1 million shares at June 30, 2014	(11,901		)	—			(11,901		)
EZCORP, Inc. stockholders’ equity	977,926			(39,291		)	938,635
Total liabilities and stockholders’ equity	$	1,522,367		$	(1,834	)	$	1,520,533

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended June 30, 2014
	As Previously Reported				Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	89,170			$	—		$	89,170
Jewelry scrapping sales	20,273				—			20,273
Pawn service charges	59,917				—			59,917
Consumer loan fees and interest	52,459				275			52,734
Other revenues	10,783				(9,743		)	1,040
Total revenues	232,602				(9,468		)	223,134
Merchandise cost of goods sold	55,751				263			56,014
Jewelry scrapping cost of goods sold	15,131				—			15,131
Consumer loan bad debt	11,769				4,632			16,401
Net revenues	149,951				(14,363		)	135,588
Operating expenses:
Operations	103,788				(590		)	103,198
Administrative	14,467				(262		)	14,205
Depreciation	7,460				—			7,460
Amortization	1,306				—			1,306
Loss on sale or disposal of assets	134				—			134
Total operating expenses	127,155				(852		)	126,303
Operating income	22,796				(13,511		)	9,285
Interest expense, net	6,076			—	986			7,062
Equity in net income of unconsolidated affiliates	(2,117		)		—			(2,117		)
Other loss (income)	(370		)		635			265
Income from continuing operations before income taxes	19,207				(15,132		)	4,075
Income tax expense	4,303				(3,897		)	406
Income from continuing operations, net of tax	14,904				(11,235		)	3,669
Loss from discontinued operations, net of tax	(2,561		)		485			(2,076		)
Net (loss) income	12,343				(10,750		)	1,593
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	837				(3,174		)	(2,337		)
Net income attributable to EZCORP, Inc.	$	11,506			$	(7,576	)	$	3,930

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.26			$	(0.15	)	$	0.11
Discontinued operations	(0.05		)		0.01			(0.04		)
Basic earnings per share	$	0.21			$	(0.14	)	$	0.07

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.26			$	(0.15	)	$	0.11
Discontinued operations	(0.05		)		0.01			(0.04		)
Diluted earnings per share	$	0.21			$	(0.14	)	$	0.07

Net income from continuing operations attributable to EZCORP, Inc.	$	14,067			$	(8,061	)	$	6,006
Loss from discontinued operations attributable to EZCORP, Inc.	(2,561		)		485			(2,076		)
Net income attributable to EZCORP, Inc.	$	11,506			$	(7,576	)	$	3,930

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended June 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	12,343		$	(10,750	)	$	1,593
Other comprehensive income:
Foreign currency translation gain	6,897			(1,553		)	5,344
Loss on effective portion of cash flow hedge:
Unrealized loss before reclassification	(497		)	—			(497		)
Amounts reclassified from accumulated other comprehensive income	272			—			272
Amounts reclassified from accumulated other comprehensive income	(77		)	—			(77		)
Income tax expense	(1,096		)	278			(818		)
Other comprehensive income, net of tax	5,499			(1,275		)	4,224
Comprehensive income	$	17,842		$	(12,025	)	$	5,817
Attributable to redeemable noncontrolling interest:
Net (loss) income	837			(3,174		)	(2,337		)
Foreign currency translation gain	1,581			(1,104		)	477
Amounts reclassified from accumulated other comprehensive income	(90		)	—			(90		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	2,328			(4,278		)	(1,950		)
Comprehensive income attributable to EZCORP, Inc.	$	15,514		$	(7,747	)	$	7,767

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Nine Months Ended June 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	45,805		$	(22,689	)	$	23,116
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	28,083			—			28,083
Accretion of debt premium and consumer loan discount, net	—			(68		)	(68		)
Consumer loan loss provision	26,335			2,566			28,901
Deferred income taxes	(1,280		)	—			(1,280		)
Amortization of deferred financing costs	—			4,166			4,166
Amortization of prepaid commissions	—			10,039			10,039
Other	4,252			(5,005		)	(753		)
Gain on sale or disposal of assets	(6,137		)	—			(6,137		)
Gain on sale of loan portfolio	(14,312		)	14,312			—
Stock compensation expense	9,929			(442		)	9,487
Income from investments in unconsolidated affiliates	(3,880		)	—			(3,880		)
Impairment of investments	7,940			—			7,940
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(4,407		)	5,984			1,577
Inventory, net	1,061			1,182			2,243
Receivables, prepaid expenses, other current assets and other assets, net	(25,402		)	(9,947		)	(35,349		)
Accounts payable and other accrued expenses	(7,221		)	(1,913		)	(9,134		)
Deferred gains and other long-term liabilities	943			(1,285		)	(342		)
Customer layaway deposits	(433		)	—			(433		)
Tax provision from stock compensation	570			(570		)	—
Prepaid income taxes	(6,196		)	(13,852		)	(20,048		)
Dividends from unconsolidated affiliates	5,129			—			5,129
Net cash provided by operating activities	60,779			(17,522		)	43,257
Investing activities:
Loans made	(705,181		)	—			(705,181		)
Loans repaid	476,196			22,026			498,222
Recovery of pawn loan principal through sale of forfeited collateral	182,004			—			182,004
Additions to property and equipment	(15,930		)	—			(15,930		)
Acquisitions, net of cash acquired	(12,990		)	—			(12,990		)
Proceeds from sale of assets	44,568			(33,937		)	10,631
Other investing activities	143			—			143
Net cash used in investing activities	(31,190		)	(11,911		)	(43,101		)
Financing activities:
Tax benefit from stock compensation	(569		)	569			—
Taxes paid related to net share settlement of equity awards	(1,990		)	—			(1,990		)
Debt issuance costs	(12,686		)	—			(12,686		)
Payout of deferred and contingent consideration	(23,000		)	—			(23,000		)
Proceeds from issuance of convertible notes	200,000			—			200,000
Purchase of convertible notes hedges	(40,395		)	—			(40,395		)
Proceeds from issuance of warrants	21,824			—			21,824
Purchase of subsidiary shares from noncontrolling interest	(21,139		)	—			(21,139		)
Change in restricted cash	(29,992		)	(10,769		)	(40,761		)
Proceeds from revolving line of credit	389,900			—			389,900
Payments on revolving line of credit	(530,800		)	—			(530,800		)
Proceeds from borrowings	102,138			52,268			154,406
Payments on borrowings and capital lease obligations	(57,578		)	(5,584		)	(63,162		)
Repurchase of common stock	(11,901		)	—			(11,901		)
Net cash provided by (used in) financing activities	(16,188		)	36,484			20,296
Effect of exchange rate changes on cash and cash equivalents	281			(399		)	(118		)
Net increase in cash and cash equivalents	13,682			6,652			20,334
Cash and cash equivalents at beginning of period	36,317			(7,217		)	29,100
Cash and cash equivalents at end of period	$	49,999		$	(565	)	$	49,434

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	171,288	$	—		$	171,288
Deferred consideration	2,692		—			2,692
Issuance of common stock to 401(k) plan	557		—			557
Equity adjustment due to noncontrolling interest purchase	6,588		—			6,588
Receivable from sale of portfolio	38,269		(38,269		)	—
Receivable from issuance of convertible notes	30,000		—			30,000
Payable to purchase convertible note hedge	6,059		—			6,059
Warrants receivable related to issuance of convertible notes	3,282		—			3,282
Deferred finance cost payable related to convertible notes	2,400		—			2,400
Payable to purchase additional shares of noncontrolling interest	8,636		—			8,636

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive Income (Loss)			Treasury Stock				EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)			Shares	Par Value			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2013)
	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	—	$	—		$	914,526
Issuance of common stock related to 401(k) match	45	1		557			—			—			—	—			558
Stock compensation	—	—		9,929			—			—			—	—			9,929
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(6,594		)	—			(15		)					(6,609		)
Release of restricted stock	297	5		—			—			—			—	—			5
Tax deficiency of stock compensation	—	—		(569		)	—			—			—	—			(569		)
Taxes paid related to net share settlement of equity awards	—	—		(1,990		)	—			—			—	(1		)	(1,991		)
Effective portion of cash flow hedge	—	—		—			—			(213		)	—	—			(213		)
Net proceeds from sale of warrants	—	—		25,106			—			—			—	—			25,106
Unrealized gain on available-for-sale securities	—	—		—			—			351			—	—			351
Foreign currency translation adjustment	—	—		—			—			6,291			—	—			6,291
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			—	—			375
Purchase of treasury stock	—	—		—			—			—			1,000	(11,900		)	(11,900		)
Net income attributable to EZCORP, Inc.	—	—		—			42,067			—			—	—			42,067
Balances at June 30, 2014	54,582	$	549	$	347,216		$	641,947		$	115		1,000	$	(11,901	)	$	977,926

	Restatement Adjustments
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		—	$	—		$	(18,643	)
Stock compensation	—	—		(442		)	—			—			—	—			(442		)
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(6,665		)	—			—			—	—			(6,665		)
Foreign currency translation adjustment	—	—		—			—			(276		)	—	—			(276		)
Net income attributable to EZCORP, Inc.	—	—		—			(13,265		)	—			—	—			(13,265		)
Balances at June 30, 2014	—	$	—	$	(7,347	)	$	(31,897	)	$	(47	)	—	$	—		$	(39,291	)

	As Restated
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	—	$	—		$	895,883
Issuance of common stock related to 401(k) match	45	1		557			—			—			—	—			558
Stock compensation	—	—		9,487			—			—			—	—			9,487
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(13,259		)	—			(15		)					(13,274		)
Release of restricted stock	297	5		—			—			—			—	—			5
Tax deficiency of stock compensation	—	—		(569		)	—			—			—	—			(569		)
Taxes paid related to net share settlement of equity awards	—	—		(1,990		)	—			—			—	(1		)	(1,991		)
Effective portion of cash flow hedge	—	—		—			—			(213		)	—	—			(213		)
Net proceeds from sale of warrants	—	—		25,106			—			—			—	—			25,106
Unrealized gain on available-for-sale securities	—	—		—			—			351			—	—			351
Foreign currency translation adjustment	—	—		—			—			6,015			—	—			6,015
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			—	—			375
Purchase of treasury stock	—	—		—			—			—			1,000	(11,900		)	(11,900		)
Net income attributable to EZCORP, Inc.	—	—		—			28,802			—			—	—			28,802
Balances at June 30, 2014	54,582	$	549	$	339,869		$	610,050		$	68		1,000	$	(11,901	)	$	938,635

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended March 31, 2014 (the second quarter of fiscal 2014) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	March 31, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	32,198		$	130		$	32,328
Restricted cash	21,104			6,140			27,244
Pawn loans	128,683			—			128,683
Consumer loans, net	75,501			(18,054		)	57,447
Pawn service charges receivable, net	24,733			—			24,733
Consumer loan fees and interest receivable, net	40,033			(24,163		)	15,870
Inventory, net	129,013			(919		)	128,094
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	17,702			17,432			35,134
Prepaid expenses and other assets	54,321			(15,957		)	38,364
Total current assets	537,113			(33,914		)	503,199
Investments in unconsolidated affiliates	88,685			—			88,685
Property and equipment, net	111,419			—			111,419
Restricted cash, non-current	9,575			(6,266		)	3,309
Goodwill	435,048			—			435,048
Intangible assets, net	69,016			(143		)	68,873
Non-current consumer loans, net	61,724			21,601			83,325
Deferred tax asset	9,619			23			9,642
Other assets, net	30,037			(393		)	29,644
Total assets	$	1,352,236		$	(19,092	)	$	1,333,144

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	14,228		$	6,661		$	20,889
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	70,812			(169		)	70,643
Other current liabilities	12,121			—			12,121
Customer layaway deposits	8,986			—			8,986
Total current liabilities	106,680			6,492			113,172
Long-term debt, less current maturities	214,254			10,125			224,379
Long-term capital lease obligations	106			—			106
Deferred gains and other long-term liabilities	18,613			3,197			21,810
Total liabilities	339,653			19,814			359,467
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	58,107			(14,390		)	43,717
Stockholders’ equity:				—
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million at March 31, 2014; issued and outstanding: 51,411,973 at March 31, 2014	513			—			513
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	327,385			(319		)	327,066
Retained earnings	630,441			(24,321		)	606,120
Accumulated other comprehensive loss	(3,893		)	124			(3,769		)
EZCORP, Inc. stockholders’ equity	954,476			(24,516		)	929,960
Total liabilities and stockholders’ equity	$	1,352,236		$	(19,092	)	$	1,333,144

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended March 31, 2014
	As Previously Reported				Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	103,454			$	—		$	103,454
Jewelry scrapping sales	26,193				—			26,193
Pawn service charges	59,162				—			59,162
Consumer loan fees and interest	55,865				(1,088		)	54,777
Other revenues	6,008				(4,463		)	1,545
Total revenues	250,682				(5,551		)	245,131
Merchandise cost of goods sold	63,857				366			64,223
Jewelry scrapping cost of goods sold	20,111				—			20,111
Consumer loan bad debt	8,235				2,641			10,876
Net revenues	158,479				(8,558		)	149,921
Operating expenses:
Operations	101,471				(364		)	101,107
Administrative	20,032				(36		)	19,996
Depreciation	7,414				—			7,414
Amortization	1,393				—			1,393
Loss on sale or disposal of assets	87				—			87
Total operating expenses	130,397				(400		)	129,997
Operating income	28,082				(8,158		)	19,924
Interest expense, net	5,275			—	684			5,959
Equity in net income of unconsolidated affiliates	(492		)		—			(492		)
Impairment of investments	7,940				—			7,940
Other loss	1,324				(882		)	442
Income from continuing operations before income taxes	14,035				(7,960		)	6,075
Income tax expense	4,203				(3,351		)	852
Income from continuing operations, net of tax	9,832				(4,609		)	5,223
Loss from discontinued operations, net of tax	(765		)		131			(634		)
Net income	9,067				(4,478		)	4,589
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	1,075				(2,628		)	(1,553		)
Net income attributable to EZCORP, Inc.	$	7,992			$	(1,850	)	$	6,142

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.16			$	(0.04	)	$	0.12
Discontinued operations	(0.01		)		—			(0.01		)
Basic earnings per share	$	0.15			$	(0.04	)	$	0.11

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.16			$	(0.04	)	$	0.12
Discontinued operations	(0.01		)		—			(0.01		)
Diluted earnings per share	$	0.15			$	(0.04	)	$	0.11

Net income from continuing operations attributable to EZCORP, Inc.	$	8,757			$	(1,981	)	$	6,776
Loss from discontinued operations attributable to EZCORP, Inc.	(765		)		131			(634		)
Net income attributable to EZCORP, Inc.	$	7,992			$	(1,850	)	$	6,142

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended March 31, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	9,067		$	(4,478	)	$	4,589
Other comprehensive income:
Foreign currency translation loss	(2,109		)	(33		)	(2,142		)
Foreign currency translation reclassification adjustment realized upon impairment	375			—			375
Loss on effective portion of cash flow hedge:
Unrealized loss before reclassification	(326		)	—			(326		)
Amounts reclassified from accumulated other comprehensive income	297			—			297
Amounts reclassified from accumulated other comprehensive income	626			—			626
Income tax benefit	476			4			480
Other comprehensive loss, net of tax	(661		)	(29		)	(690		)
Comprehensive income	$	8,406		$	(4,507	)	$	3,899
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,075			(2,628		)	(1,553		)
Foreign currency translation loss	(37		)	(9		)	(46		)
Amounts reclassified from accumulated other comprehensive income	(52		)	—			(52		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	986			(2,637		)	(1,651		)
Comprehensive income attributable to EZCORP, Inc.	$	7,420		$	(1,870	)	$	5,550

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Six Months Ended March 31, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	33,462		$	(11,939	)	$	21,523
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	18,886			—			18,886
Accretion of debt premium and consumer loan discount, net	—			(170		)	(170		)
Consumer loan loss provision	17,365			1,197			18,562
Deferred income taxes	(1,624		)	—			(1,624		)
Amortization of deferred financing costs	—			2,550			2,550
Amortization of prepaid commissions	—			5,144			5,144
Other	2,551			(3,340		)	(789		)
Gain on sale or disposal of assets	(6,081		)	—			(6,081		)
Gain on sale of loan portfolio	(5,784		)	5,784			—
Stock compensation expense	8,268			(79		)	8,189
Income from investments in unconsolidated affiliates	(1,763		)	—			(1,763		)
Impairment of investments	7,940			—			7,940
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	2,625			6,876			9,501
Inventory, net	1,777			919			2,696
Receivables, prepaid expenses, other current assets and other assets, net	(15,778		)	(5,212		)	(20,990		)
Accounts payable and other accrued expenses	(11,155		)	493			(10,662		)
Deferred gains and other long-term liabilities	1,554			(2,409		)	(855		)
Customer layaway deposits	353			—			353
Tax provision from stock compensation	411			(411		)	—
Prepaid income taxes	(1,987		)	(9,423		)	(11,410		)
Dividends from unconsolidated affiliates	2,597			—			2,597
Net cash provided by operating activities	53,617			(10,020		)	43,597
Investing activities:
Loans made	(448,159		)	—			(448,159		)
Loans repaid	325,171			11,799			336,970
Recovery of pawn loan principal through sale of forfeited collateral	130,359			—			130,359
Additions to property and equipment	(10,643		)	—			(10,643		)
Acquisitions, net of cash acquired	(10,282		)	—			(10,282		)
Proceeds from sale of assets	29,546			(18,915		)	10,631
Other investing activities	94			—			94
Net cash (used in) provided by investing activities	16,086			(7,116		)	8,970
Financing activities:
Tax benefit from stock compensation	(411		)	411			—
Taxes paid related to net share settlement of equity awards	(629		)	—			(629		)
Debt issuance costs	(5,176		)	—			(5,176		)
Payout of deferred and contingent consideration	(23,000		)	—			(23,000		)
Purchase of subsidiary shares from noncontrolling interest	(1,082		)	—			(1,082		)
Change in restricted cash	(25,099		)	7,343			(17,756		)
Proceeds from revolving line of credit	217,493			—			217,493
Payments on revolving line of credit	(273,070		)	—			(273,070		)
Proceeds from borrowings	86,661			19,108			105,769
Payments on borrowings and capital lease obligations	(49,497		)	(2,322		)	(51,819		)
Net cash used in financing activities	(73,810		)	24,540			(49,270		)
Effect of exchange rate changes on cash and cash equivalents	(12		)	(57		)	(69		)
Net decrease in cash and cash equivalents	(4,119		)	7,347			3,228
Cash and cash equivalents at beginning of period	36,317			(7,217		)	29,100
Cash and cash equivalents at end of period	$	32,198		$	130		$	32,328

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	118,050		$	—		$	118,050
Deferred consideration	5,331			—			5,331
Change in accrued additions to property and equipment	122			—			122

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Note receivable from sale of assets	15,903	—	15,903
Purchase of shares from noncontrolling interest	619	—	619

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2013)
	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	$	914,526
Stock compensation	—	—		8,276			—			—			8,276
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(619		)	—			(15		)	(634		)
Release of restricted stock	142	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(420		)	—			—			(420		)
Taxes paid related to net share settlement of equity awards	—	—		(629		)	—			—			(629		)
Effective portion of cash flow hedge	—	—		—			—			(78		)	(78		)
Unrealized gain on available-for-sale securities	—	—		—			—			401			401
Foreign currency translation adjustment	—	—		—			—			2,098			2,098
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			375
Net income attributable to EZCORP, Inc.	—	—		—			30,561			—			30,561
Balances at March 31, 2014	54,382	$	543	$	327,385		$	630,441		$	(3,893	)	$	954,476

	Restatement Adjustments
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		$	(18,643	)
Stock compensation	—	—		(79		)	—			—			(79		)
Foreign currency translation adjustment	—	—		—			—			(105		)	(105		)
Net income attributable to EZCORP, Inc.	—	—		—			(5,689		)	—			(5,689		)
Balances at March 31, 2014	—	$	—	$	(319	)	$	(24,321	)	$	124		$	(24,516	)

	As Restated
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	$	895,883
Stock compensation	—	—		8,197			—			—			8,197
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(619		)	—			(15		)	(634		)
Release of restricted stock	142	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(420		)	—			—			(420		)
Taxes paid related to net share settlement of equity awards	—	—		(629		)	—			—			(629		)
Effective portion of cash flow hedge	—	—		—			—			(78		)	(78		)
Unrealized loss on available-for-sale securities	—	—		—			—			401			401
Foreign currency translation adjustment	—	—		—			—			1,993			1,993
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			375
Net income attributable to EZCORP, Inc.	—	—		—			24,872			—			24,872
Balances at March 31, 2014	54,382	$	543	$	327,066		$	606,120		$	(3,769	)	$	929,960

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended December 31, 2013 (the first quarter of fiscal 2014) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	December 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	38,486		$	(5,797	)	$	32,689
Restricted cash	4,019			4,352			8,371
Pawn loans	153,421			—			153,421
Consumer loans, net	82,807			(20,154		)	62,653
Pawn service charges receivable, net	30,842			—			30,842
Consumer loan fees and interest receivable, net	40,181			(22,766		)	17,415
Inventory, net	142,711			(552		)	142,159
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	7,268			13,936			21,204
Prepaid expenses and other assets	42,895			—			42,895
Total current assets	556,455			(29,504		)	526,951
Investments in unconsolidated affiliates	97,424			—			97,424
Property and equipment, net	114,539			—			114,539
Restricted cash, non-current	2,742			1,447			4,189
Goodwill	434,835			—			434,835
Intangible assets, net	65,178			1,571			66,749
Non-current consumer loans, net	60,750			17,936			78,686
Deferred tax asset	7,521			22			7,543
Other assets, net	29,685			(750		)	28,935
Total assets	$	1,369,129		$	(9,278	)	$	1,359,851

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	16,737		$	6,779		$	23,516
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	77,619			261			77,880
Other current liabilities	11,106			882			11,988
Customer layaway deposits	5,782			—			5,782
Total current liabilities	111,777			7,922			119,699
Long-term debt, less current maturities	235,289			11,563			246,852
Long-term capital lease obligations	253			—			253
Deferred gains and other long-term liabilities	22,938			5,586			28,524
Total liabilities	370,257			25,071			395,328
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	57,578			(11,753		)	45,825
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 56 million at December 31, 2013; issued and outstanding: 51,389,307 at December 31, 2013	513			—			513
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	321,623			(269		)	321,354
Retained earnings	622,449			(22,471		)	599,978
Accumulated other comprehensive loss	(3,321		)	144			(3,177		)
EZCORP, Inc. stockholders’ equity	941,294			(22,596		)	918,698
Total liabilities and stockholders’ equity	$	1,369,129		$	(9,278	)	$	1,359,851

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended December 31, 2013
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	105,587			$	—			$	105,587
Jewelry scrapping sales	27,703				—				27,703
Pawn service charges	64,133				—				64,133
Consumer loan fees and interest	60,117				(4,913		)		55,204
Other revenues	5,499				(4,370		)		1,129
Total revenues	263,039				(9,283		)		253,756
Merchandise cost of goods sold	63,588				553				64,141
Jewelry scrapping cost of goods sold	20,020				—				20,020
Consumer loan bad debt	15,574				2,614				18,188
Net revenues	163,857				(12,450		)		151,407
Operating expenses:
Operations	104,955				406				105,361
Administrative	15,745				(21		)		15,724
Depreciation	7,340				—				7,340
Amortization	1,365				—				1,365
Gain on sale or disposal of assets	(6,290		)		—				(6,290		)
Total operating expenses	123,115				385				123,500
Operating income	40,742				(12,835		)		27,907
Interest expense, net	4,334			—	520			—	4,854
Equity in net income of unconsolidated affiliates	(1,271		)		—				(1,271		)
Other income	(168		)		—				(168		)
Income from continuing operations before income taxes	37,847				(13,355		)		24,492
Income tax expense	9,958				(5,135		)		4,823
Income from continuing operations, net of tax	27,889				(8,220		)		19,669
Loss from discontinued operations, net of tax	(3,494		)		759				(2,735		)
Net income	24,395				(7,461		)		16,934
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	1,826				(3,622		)		(1,796		)
Net income attributable to EZCORP, Inc.	$	22,569			$	(3,839	)		$	18,730

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48			$	(0.08	)		$	0.40
Discontinued operations	(0.06		)		0.01				(0.05		)
Basic earnings per share	$	0.42			$	(0.07	)		$	0.35

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48			$	(0.09	)		$	0.39
Discontinued operations	(0.06		)		0.01				(0.05		)
Diluted earnings per share	$	0.42			$	(0.08	)		$	0.34

Net income from continuing operations attributable to EZCORP, Inc.	$	26,063			$	(4,598	)		$	21,465
Loss from discontinued operations attributable to EZCORP, Inc.	(3,494		)		759				(2,735		)
Net income attributable to EZCORP, Inc.	$	22,569			$	(3,839	)		$	18,730

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended December 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	24,395		$	(7,461	)	$	16,934
Other comprehensive income:
Foreign currency translation gain	4,716			(151		)	4,565
Loss on effective portion of cash flow hedge:
Unrealized loss before reclassification	(346		)	—			(346		)
Amounts reclassified from accumulated other comprehensive income	245			—			245
Amounts reclassified from accumulated other comprehensive income	(9		)	—			(9		)
Income tax expense	(894		)	31			(863		)
Other comprehensive income, net of tax	3,712			(120		)	3,592
Comprehensive income	$	28,107		$	(7,581	)	$	20,526
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,826			(3,622		)	(1,796		)
Foreign currency translation gain	359			(35		)	324
Comprehensive (loss) income attributable to redeemable noncontrolling interest	2,185			(3,657		)	(1,472		)
Comprehensive income attributable to EZCORP, Inc.	$	25,922		$	(3,924	)	$	21,998

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Three Months Ended December 31, 2013
	As Previously Reported			Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	24,395		$	(7,461	)		$	16,934
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	9,363			—				9,363
Accretion of debt premium and consumer loan discount, net	(432		)	—				(432		)
Consumer loan loss provision	11,350			(119		)		11,231
Deferred income taxes	693			1				694
Amortization of deferred financing costs	890			—				890
Amortization of prepaid commissions	1,937			289				2,226
Other	(114		)	(92		)		(206		)
Gain on sale or disposal of assets	(6,422		)	—				(6,422		)
Gain on sale of loan portfolio	(4,543		)	4,543				—
Stock compensation expense	1,236			(29		)		1,207
Income from investments in unconsolidated affiliates	(1,271		)	—				(1,271		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(2,292		)	5,471				3,179
Inventory, net	(385		)	553				168
Receivables, prepaid expenses, other current assets and other assets, net	(17,870		)	—				(17,870		)
Accounts payable and other accrued expenses and deferred gains and other long-term liabilities	(8,022		)	(633		)		(8,655		)
Customer layaway deposits	(2,853		)	—				(2,853		)
Deferred gains and other long-term liabilities	335			(168		)		167
Tax provision from stock compensation	390			(390		)		—
Prepaid income taxes	8,472			(5,928		)		2,544
Dividends from unconsolidated affiliates	2,597			—				2,597
Net cash provided by operating activities	17,454			(3,963		)	—	13,491
Investing activities:
Loans made	(232,294		)	—				(232,294		)
Loans repaid	150,206			4,370				154,576
Recovery of pawn loan principal through sale of forfeited collateral	64,776			—				64,776
Additions to property and equipment	(5,615		)	—				(5,615		)
Acquisitions, net of cash acquired	(10,395		)	—				(10,395		)
Proceeds from sale of assets	28,980			(19,098		)		9,882
Net cash used in investing activities	(4,342		)	(14,728		)		(19,070		)
Financing activities:
Tax benefit of stock compensation	(389		)	389				—
Debt issuance costs	(3,080		)	—				(3,080		)
Payout of deferred and contingent consideration	(11,500		)	—				(11,500		)
Change in restricted cash	(1,263		)	1,417				154
Proceeds from revolving line of credit	80,887			—				80,887
Payments on revolving line of credit	(74,908		)	—				(74,908		)
Proceeds from borrowings	16,703			19,135				35,838
Payments on borrowings and capital lease obligations	(17,496		)	(793		)		(18,289		)
Net cash (provided by) used in financing activities	(11,046		)	20,148				9,102
Effect of exchange rate changes on cash and cash equivalents	103			(37		)		66
Net increase in cash and cash equivalents	2,169			1,420				3,589
Cash and cash equivalents at beginning of period	36,317			(7,217		)		29,100
Cash and cash equivalents at end of period	$	38,486		$	(5,797	)		$	32,689

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	63,256		$	—			$	63,256
Deferred consideration	5,350			—				5,350
Contingent consideration	4,792			—				4,792
Change in accrued additions to property and equipment	122			—				122
Note receivable from sale of assets	1,000			—				1,000

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2013)
	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	$	914,526
Stock compensation	—	—		1,236			—			—			1,236
Release of restricted stock	120	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(390		)	—			—			(390		)
Effective portion of cash flow hedge	—	—		—			—			(101		)	(101		)
Unrealized loss on available-for-sale securities	—	—		—			—			(6		)	(6		)
Foreign currency translation adjustment	—	—		—			—			3,460			3,460
Net income attributable to EZCORP, Inc.	—	—		—			22,569			—			22,569
Balances at December 31, 2013	54,360	$	543	$	321,623		$	622,449		$	(3,321	)	$	941,294

	Restatement Adjustments
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		$	(18,643	)
Stock compensation	—	—		(29		)	—			—			(29		)
Foreign currency translation adjustment	—	—		—			—			(85		)	(85		)
Net income attributable to EZCORP, Inc.	—	—		—			(3,839		)	—			(3,839		)
Balances at December 31, 2013	—	$	—	$	(269	)	$	(22,471	)	$	144		$	(22,596	)

	As Restated
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	$	895,883
Stock compensation	—	—		1,207			—			—			1,207
Release of restricted stock	120	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(390		)	—			—			(390		)
Effective portion of cash flow hedge	—	—		—			—			(101		)	(101		)
Unrealized loss on available-for-sale securities	—	—		—			—			(6		)	(6		)
Foreign currency translation adjustment	—	—		—			—			3,375			3,375
Net income attributable to EZCORP, Inc.	—	—		—			18,730			—			18,730
Balances at December 31, 2013	54,360	$	543	$	321,354		$	599,978		$	(3,177	)	$	918,698

Year Ended September 30, 2013 (Fiscal 2013)

The following tables summarize the impact of the restatement adjustments for each quarterly period within fiscal 2013.



	Fiscal 2013
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Fiscal Year
	December 31, 2012			March 31, 2013			June 30, 2013			September 30, 2013			September 30, 2013
	(in thousands)
Income (loss) from continuing operations before income taxes (as previously reported)	$	51,719		$	55,077		$	27,013		$	(31,350	)	$	102,459
Asset sale impact	—			—			—			—			—
Portfolio review impact	(5,179		)	(6,718		)	(4,513		)	(4,941		)	(21,351		)
Other impacts	(2,718		)	76			103			1,911			(628		)
Net impact of adjustments	(7,897		)	(6,642		)	(4,410		)	(3,030		)	(21,979		)
Income (loss) from continuing operations before income taxes (as restated)	$	43,822		$	48,435		$	22,603		$	(34,380	)	$	80,480



	Fourth Quarter of Fiscal 2013									Third Quarter of Fiscal 2013
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	227,980		$	(2,923	)	$	228,588		$	226,696		$	(3,245	)	$	223,451
Net revenues	143,699			(3,147		)	140,552			145,773			(4,045		)	141,728
Operating expenses	124,903			363			125,266			119,355			365			119,720
Non-operating expense (income)	50,146			(480		)	49,666			(595		)	—			(595		)
(Loss) income from continuing operations before income taxes	(31,350		)	(3,030		)	(34,380		)	27,013			(4,410		)	22,603
Income tax (benefit) expense	(12,062		)	866			(11,196		)	8,956			(1,594		)	7,362
(Loss) income from continuing operations, net of tax	$	(19,288	)	$	(3,896	)	$	(23,184	)	$	18,057		$	(2,816	)	$	15,241
Net loss attributable to EZCORP, Inc.	$	(24,740	)	$	(3,303	)	$	(28,043	)	$	(5,881	)	$	(1,069	)	$	(6,950	)
Diluted loss per share attributable to EZCORP, Inc.	$	(0.46	)	$	(0.07	)	$	(0.53	)	$	(0.11	)	$	(0.02	)	$	(0.13	)
Balance Sheet Data:
Total current assets	$	536,950		$	(16,917	)	$	520,033		$	498,503		$	10,389		$	508,892
Total assets	1,352,190			(19,222		)	1,332,968			1,361,101			(15,060		)	1,346,041
Total current liabilities	141,901			1,772			143,673			133,570			4,028			137,598
Total liabilities	382,271			7,517			389,788			364,764			7,442			372,206
Total temporary equity	55,393			(8,096		)	47,297			56,837			(7,072		)	49,765
EZCORP, Inc. stockholders’ equity	914,526			(18,643		)	895,883			939,500			(15,430		)	924,070
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	126,473		$	(6,006	)	$	120,467		$	99,415		$	(7,477	)	$	91,938
Net cash used in investing activities	(160,384		)	5,184			(155,200		)	(108,850		)	6,887			(101,963		)
Net cash provided by financing activities	22,213			1,436			23,649			7,669			(9,791		)	(2,122		)
Net decrease in cash and cash equivalents	(12,160		)	$	1,436		(10,724		)	(2,522		)	$	(9,791	)	(12,313		)



	Second Quarter of Fiscal 2013									First Quarter of Fiscal 2013
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	259,963		$	(3,073	)	$	256,890		$	265,482		$	(4,243	)	$	261,239
Net revenues	166,143			(6,601		)	159,542			169,089			(7,987		)	161,102
Operating expenses	111,032			41			111,073			119,272			(90		)	119,182
Non-operating expense (income)	34			—			34			(1,902		)	—			(1,902		)
Income from continuing operations before income taxes	55,077			(6,642		)	48,435			51,719			(7,897		)	43,822
Income tax expense	16,072			(307		)	15,765			16,616			(2,349		)	14,267
Income from continuing operations, net of tax	$	39,005		$	(6,335	)	$	32,670		$	35,103		$	(5,548	)	$	29,555
Net income attributable to EZCORP, Inc.	$	33,981		$	(3,753	)	$	30,228		$	30,717		$	(3,644	)	$	27,073
Diluted earnings per share attributable to EZCORP, Inc.	$	0.63		$	(0.06	)	$	0.57		$	0.59		$	(0.07	)	$	0.52
Balance Sheet Data:
Total current assets	$	454,251		$	4,896		$	459,147		$	501,952		$	(183	)	$	501,769
Total assets	1,319,199			(17,691		)	1,301,508			1,342,306			(12,418		)	1,329,888
Total current liabilities	143,030			(225		)	142,805			130,233			(1,517		)	128,716
Total liabilities	311,030			3,548			314,578			380,816			2,507			383,323
Total temporary equity	52,982			(6,309		)	46,673			49,323			(4,167		)	45,156
EZCORP, Inc. stockholders’ equity	955,187			(14,930		)	940,257			912,167			(10,758		)	901,409
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	94,168		$	(2,672	)	$	91,496		$	30,508		$	3,691		$	34,199
Net cash used in investing activities	(49,825		)	3,641			(46,184		)	(47,755		)	(2,109		)	(49,864		)
Net cash (used in) provided by financing activities	(51,742		)	3,425			(48,317		)	15,622			3,456			19,078
Net decrease in cash and cash equivalents	(7,034		)	3,425			(3,609		)	(1,809		)	5,198			3,389

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended June 30, 2013 (the third quarter of fiscal 2013) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	June 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	45,955		$	(18,444	)	$	27,511
Restricted cash	3,132			17,193			20,325
Pawn loans	154,095			—			154,095
Consumer loans, net	42,883			11,393			54,276
Pawn service charges receivable, net	28,590			—			28,590
Consumer loan fees and interest receivable, net	35,315			(13,133		)	22,182
Inventory, net	122,503			—			122,503
Deferred tax asset	15,716			1,472			17,188
Prepaid income taxes	12,937			7,908			20,845
Prepaid expenses and other assets	37,377			4,000			41,377
Total current assets	498,503			10,389			508,892
Investments in unconsolidated affiliates	146,707			(1,362		)	145,345
Property and equipment, net	110,312			—			110,312
Restricted cash, non-current	2,182			1,250			3,432
Goodwill	430,940			—			430,940
Intangible assets, net	60,687			—			60,687
Non-current consumer loans, net	82,935			(25,022		)	57,913
Other assets, net	28,835			(315		)	28,520
Total assets	$	1,361,101		$	(15,060	)	$	1,346,041

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	33,525		$	—		$	33,525
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	68,960			4,028			72,988
Other current liabilities	22,640			—			22,640
Customer layaway deposits	7,912			—			7,912
Total current liabilities	133,570			4,028			137,598
Long-term debt, less current maturities	198,374			—			198,374
Long-term capital lease obligations	521			—			521
Deferred tax liability	8,948			—			8,948
Deferred gains and other long-term liabilities	23,351			3,414			26,765
Total liabilities	364,764			7,442			372,206
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	56,837			(7,072		)	49,765
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 54 million at June 30, 2013; issued and outstanding: 51,230,843 at June 30, 2013	512			—			512
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	317,258			(209		)	317,049
Retained earnings	624,620			(15,329		)	609,291
Accumulated other comprehensive loss	(2,920		)	108			(2,812		)
EZCORP, Inc. stockholders’ equity	939,500			(15,430		)	924,070
Total liabilities and stockholders’ equity	$	1,361,101		$	(15,060	)	$	1,346,041

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended June 30, 2013
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	86,576			$	—			$	86,576
Jewelry scrapping sales	26,288				—				26,288
Pawn service charges	60,397				—				60,397
Consumer loan fees and interest	51,450				(3,545		)		47,905
Other revenues	1,985				300				2,285
Total revenues	226,696				(3,245		)	—	223,451
Merchandise cost of goods sold	51,050				—				51,050
Jewelry scrapping cost of goods sold	20,377				—				20,377
Consumer loan bad debt	9,496				800				10,296
Net revenues	145,773				(4,045		)	—	141,728
Operating expenses:
Operations	98,320				378				98,698
Administrative	12,644				(13		)		12,631
Depreciation	7,251				—				7,251
Amortization	962				—				962
Loss on sale or disposal of assets	178				—				178
Total operating expenses	119,355				365			—	119,720
Operating income	26,418				(4,410		)		22,008
Interest expense, net	3,637			—	—			—	3,637
Equity in net income of unconsolidated affiliates	(4,328		)		—				(4,328		)
Other loss	96				—				96
Income from continuing operations before income taxes	27,013				(4,410		)	—	22,603
Income tax expense	8,956				(1,594		)		7,362
Income from continuing operations, net of tax	18,057				(2,816		)	—	15,241
Loss from discontinued operations, net of tax	(22,897		)		608				(22,289		)
Net loss	(4,840		)		(2,208		)		(7,048		)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	996				(1,148		)		(152		)
Net income from discontinued operations attributable to redeemable noncontrolling interest	45				9				54
Net loss attributable to EZCORP, Inc.	$	(5,881	)		$	(1,069	)		$	(6,950	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.31			$	(0.03	)		$	0.28
Discontinued operations	(0.42		)		0.01				(0.41		)
Basic loss per share	$	(0.11	)		$	(0.02	)		$	(0.13	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.31			$	(0.03	)		$	0.28
Discontinued operations	(0.42		)		0.01				(0.41		)
Diluted (loss) earnings per share	$	(0.11	)		$	(0.02	)		$	(0.13	)

Net income from continuing operations attributable to EZCORP, Inc.	$	17,061			$	(1,668	)		$	15,393
Loss from discontinued operations attributable to EZCORP, Inc.	(22,942		)		599				(22,343		)
Net loss attributable to EZCORP, Inc.	$	(5,881	)		$	(1,069	)		$	(6,950	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE LOSS

	Three Months Ended June 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net loss	$	(4,840	)	$	(2,208	)	$	(7,048	)
Other comprehensive loss:
Foreign currency translation loss	(15,529		)	2,494			(13,035		)
Loss on effective portion of cash flow hedge:
Unrealized gain before reclassification	2,388			—			2,388
Amounts reclassified from accumulated other comprehensive income	(1,888		)	—			(1,888		)
Unrealized holding loss arising during period	(1,457		)	—			(1,457		)
Income tax benefit	1,189			(823		)	366
Other comprehensive loss, net of tax	(15,297		)	1,671			(13,626		)
Comprehensive loss	$	(20,137	)	$	(537	)	$	(20,674	)
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,041			(1,139		)	(98		)
Foreign currency translation loss	(3,321		)	376			(2,945		)
Comprehensive loss attributable to redeemable noncontrolling interest	(2,280		)	(763		)	(3,043		)
Comprehensive loss attributable to EZCORP, Inc.	$	(17,857	)	$	226		$	(17,631	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Nine Months Ended June 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	62,195		$	(13,005	)	$	49,190
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	25,732			—			25,732
Accretion of debt premium and consumer loan discount, net	—			(9,978		)	(9,978		)
Consumer loan loss provision	19,982			2,209			22,191
Deferred income taxes	245			(1		)	244
Amortization of deferred financing costs	—			2,344			2,344
Amortization of prepaid commissions	—			2,902			2,902
Other	73			7,472			7,545
Loss on sale or disposal of assets	6,060			—			6,060
Stock compensation expense	5,202			(156		)	5,046
Income from investments in unconsolidated affiliates	(13,491		)	—			(13,491		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(4,203		)	6,507			2,304
Inventory, net	(51		)	—			(51		)
Receivables, prepaid expenses, other current assets and other assets, net	(13,119		)	(6,657		)	(19,776		)
Accounts payable and other accrued expenses	7,330			6,775			14,105
Customer layaway deposits	588			—			588
Deferred gains and other long-term liabilities	439			(109		)	330
Tax benefit from stock compensation	(321		)	—			(321		)
Prepaid income taxes	(5,664		)	(5,780		)	(11,444		)
Dividends from unconsolidated affiliates	8,418			—			8,418
Net cash provided by operating activities	99,415			(7,477		)	91,938
Investing activities:
Loans made	(682,184		)	—			(682,184		)
Loans repaid	451,182			6,887			458,069
Recovery of pawn loan principal through sale of forfeited collateral	181,461			—			181,461
Additions to property and equipment	(33,351		)	—			(33,351		)
Acquisitions, net of cash acquired	(14,940		)	—			(14,940		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(108,850		)	6,887			(101,963		)
Financing activities:
Proceeds from exercise of stock options	45			—			45
Tax provision from stock compensation	321			—			321
Taxes paid related to net share settlement of equity awards	(3,596		)	—			(3,596		)
Change in restricted cash	96			(9,791		)	(9,695		)
Proceeds from revolving line of credit	403,131			—			403,131
Payments on revolving line of credit	(385,964		)	—			(385,964		)
Proceeds from borrowings	21,637			—			21,637
Payments on borrowings and capital lease obligations	(28,001		)	—			(28,001		)
Net cash provided by financing activities	7,669			(9,791		)	(2,122		)
Effect of exchange rate changes on cash and cash equivalents	(756		)	590			(166		)
Net increase in cash and cash equivalents	(2,522		)	(9,791		)	(12,313		)
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	45,955		$	(18,444	)	$	27,511

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	192,150		$	—		$	192,150
Issuance of common stock due to acquisitions	38,705			—			38,705
Deferred consideration	25,872			—			25,872
Contingent consideration	7,148			—			7,148
Change in accrued additions to property and equipment	107			—			107

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2012)
	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	$	834,828
Stock compensation	—	—		5,202			—			—			5,202
Stock options exercised	18	—		45			—			—			45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	400	4		—			—			—			4
Tax benefit of stock compensation	—	—		321			—			—			321
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Effective portion of cash flow hedge	—	—		—			—			500			500
Unrealized loss on available-for-sale securities	—	—		—			—			(1,120		)	(1,120		)
Foreign currency translation adjustment	—	—		—			—			(2,272		)	(2,272		)
Net income attributable to EZCORP, Inc.	—	—		—			58,817			—			58,817
Balances at June 30, 2013	54,201	$	542	$	317,258		$	624,620		$	(2,920	)	$	939,500

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	(7,037		)
Stock compensation	—	—		(155		)	—			—			(155		)
Foreign currency translation adjustment	—	—		—			—			228			228
Net income (loss) attributable to EZCORP, Inc.	—	—		—			(8,466		)	—			(8,466		)
Balances at June 30, 2013	—	$	—	$	(209	)	$	(15,329	)	$	108		$	(15,430	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791
Stock compensation	—	—		5,047			—			—			5,047
Stock options exercised	18	—		45			—			—			45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	400	4		—			—			—			4
Tax benefit of stock compensation	—	—		321			—			—			321
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Effective portion of cash flow hedge	—	—		—			—			500			500
Unrealized loss on available-for-sale securities	—	—		—			—			(1,120		)	(1,120		)
Foreign currency translation adjustment	—	—		—			—			(2,044		)	(2,044		)
Net income attributable to EZCORP, Inc.	—	—		—			50,351			—			50,351
Balances at June 30, 2013	54,201	$	542	$	317,049		$	609,291		$	(2,812	)	$	924,070

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended March 31, 2013 (the second quarter of fiscal 2013) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	March 31, 2013
	As Previously Reported		Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	41,443	$	(5,228	)	$	36,215
Restricted cash	1,204		4,244			5,448
Pawn loans	138,380		—			138,380
Consumer loans, net	36,596		12,549			49,145
Pawn service charges receivable, net	25,388		—			25,388
Consumer loan fees and interest receivable, net	33,507		(14,227		)	19,280
Inventory, net	116,517		—			116,517
Deferred tax asset	15,716		1,472			17,188
Prepaid income taxes	3,079		6,086			9,165
Prepaid expenses and other assets	42,421		—			42,421
Total current assets	454,251		4,896			459,147
Investments in unconsolidated affiliates	147,232		(1,362		)	145,870
Property and equipment, net	118,979		—			118,979
Restricted cash, non-current	2,197		983			3,180
Goodwill	438,016		—			438,016
Intangible assets, net	60,387		—			60,387
Non-current consumer loans, net	77,414		(22,038		)	55,376
Other assets, net	20,723		(170		)	20,553
Total assets	$	1,319,199	$	(17,691	)	$	1,301,508

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	34,912	$	—		$	34,912
Current capital lease obligations	533		—			533
Accounts payable and other accrued expenses	63,298		(225		)	63,073
Other current liabilities	36,096		—			36,096
Customer layaway deposits	8,191		—			8,191
Total current liabilities	143,030		(225		)	142,805
Long-term debt, less current maturities	137,376		—			137,376
Long-term capital lease obligations	648		—			648
Deferred tax liability	10,104		—			10,104
Deferred gains and other long-term liabilities	19,872		3,773			23,645
Total liabilities	311,030		3,548			314,578
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	52,982		(6,309		)	46,673
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 54 million at March 31, 2013; issued and outstanding: 51,208,328 at March 31, 2013	508		—			508
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30		—			30
Additional paid-in capital	315,092		(193		)	314,899
Retained earnings	630,501		(14,260		)	616,241
Accumulated other comprehensive income	9,056		(477		)	8,579
EZCORP, Inc. stockholders’ equity	955,187		(14,930		)	940,257
Total liabilities and stockholders’ equity	$	1,319,199	$	(17,691	)	$	1,301,508

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended March 31, 2013
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	100,082			$	—			$	100,082
Jewelry scrapping sales	42,582				—				42,582
Pawn service charges	62,015				—				62,015
Consumer loan fees and interest	53,180				(2,702		)		50,478
Other revenues	2,104				(371		)		1,733
Total revenues	259,963				(3,073		)		256,890
Merchandise cost of goods sold	58,716				—				58,716
Jewelry scrapping cost of goods sold	29,311				—				29,311
Consumer loan bad debt	5,793				3,528				9,321
Net revenues	166,143				(6,601		)		159,542
Operating expenses:
Operations	94,779				50				94,829
Administrative	8,603				(9		)		8,594
Depreciation	6,950				—				6,950
Amortization	687				—				687
Loss on sale or disposal of assets	13				—				13
Total operating expenses	111,032				41				111,073
Operating income	55,111				(6,642		)		48,469
Interest expense, net	3,754			—	—			—	3,754
Equity in net income of unconsolidated affiliates	(4,125		)		—				(4,125		)
Other loss	405				—				405
Income from continuing operations before income taxes	55,077				(6,642		)		48,435
Income tax expense	16,072				(307		)		15,765
Income from continuing operations, net of tax	39,005				(6,335		)		32,670
Loss from discontinued operations, net of tax	(4,125		)		700				(3,425		)
Net income	34,880				(5,635		)		29,245
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	897				(1,892		)		(995		)
Net income from discontinued operations attributable to redeemable noncontrolling interest	2				10				12
Net income attributable to EZCORP, Inc.	$	33,981			$	(3,753	)		$	30,228

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.71			$	(0.08	)		$	0.63
Discontinued operations	(0.08		)		0.02				(0.06		)
Basic earnings (loss) per share	$	0.63			$	(0.06	)		$	0.57

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.71			$	(0.08	)		$	0.63
Discontinued operations	(0.08		)		0.02				(0.06		)
Diluted earnings (loss) per share	$	0.63			$	(0.06	)		$	0.57

Net income from continuing operations attributable to EZCORP, Inc.	$	38,108			$	(4,443	)		$	33,665
Loss from discontinued operations attributable to EZCORP, Inc.	(4,127		)		690				(3,437		)
Net income attributable to EZCORP, Inc.	$	33,981			$	(3,753	)		$	30,228

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended March 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	34,880		$	(5,635	)	$	29,245
Other comprehensive income:
Foreign currency translation gain	11,111			(2,054		)	9,057
Loss on effective portion of cash flow hedge:
Unrealized holding loss arising during period	(221		)	—			(221		)
Income tax benefit	(1,057		)	678			(379		)
Other comprehensive income, net of tax	9,833			(1,376		)	8,457
Comprehensive income	$	44,713		$	(7,011	)	$	37,702
Attributable to redeemable noncontrolling interest:
Net income (loss)	899			(1,882		)	(983		)
Foreign currency translation gain	2,760			(260		)	2,500
Comprehensive income attributable to redeemable noncontrolling interest	3,659			(2,142		)	1,517
Comprehensive income attributable to EZCORP, Inc.	$	41,054		$	(4,869	)	$	36,185

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Six Months Ended March 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	67,035		$	(10,797	)	$	56,238
Adjustments to reconcile net loss to net cash provided by operating activities:							—
Depreciation and amortization	16,415			—			16,415
Accretion of debt premium and consumer loan discount, net	—			(9,297		)	(9,297		)
Consumer loan loss provision	12,900			1,820			14,720
Deferred income taxes	1,400			(1		)	1,399
Amortization of deferred financing costs	—			1,524			1,524
Amortization of prepaid commissions	—			1,464			1,464
Other	—			7,992			7,992
Gain on sale or disposal of assets	42			—			42
Stock compensation expense	3,054			(139		)	2,915
Income from investments in unconsolidated affiliates	(9,163		)	—			(9,163		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	2,366			7,340			9,706
Inventory, net	(3,034		)	—			(3,034		)
Receivables, prepaid expenses, other current assets and other assets, net	(7,072		)	(1,363		)	(8,435		)
Accounts payable and other accrued expenses	(2,743		)	2,536			(207		)
Customer layaway deposits	812			—			812
Deferred gains and other long-term liabilities	350			207			557
Tax benefit from stock compensation	(342		)	—			(342		)
Income taxes receivable / payable	7,320			(3,958		)	3,362
Dividends from unconsolidated affiliates	4,828			—			4,828
Net cash provided by operating activities	94,168			(2,672		)	91,496
Investing activities:
Loans made	(440,917		)	—			(440,917		)
Loans repaid	307,930			3,641			311,571
Recovery of pawn loan principal through sale of forfeited collateral	129,965			—			129,965
Additions to property and equipment	(23,506		)	—			(23,506		)
Acquisitions, net of cash acquired	(12,279		)	—			(12,279		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(49,825		)	3,641			(46,184		)
Financing activities:
Proceeds from exercise of stock options	6			—			6
Tax provision from stock compensation	342			—			342
Taxes paid related to net share settlement of equity awards	(3,596		)	—			(3,596		)
Debt issuance costs	(259		)	—			(259		)
Change in restricted cash	2,303			3,425			5,728
Proceeds from revolving line of credit	148,265			—			148,265
Payments on revolving line of credit	(194,805		)	—			(194,805		)
Proceeds from borrowings	1,172			—			1,172
Payments on borrowings and capital lease obligations	(5,170		)	—			(5,170		)
Net cash used in financing activities	(51,742		)	3,425			(48,317		)
Effect of exchange rate changes on cash and cash equivalents	365			(969		)	(604		)
Net increase in cash and cash equivalents	(7,034		)	3,425			(3,609		)
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	41,443		$	(5,228	)	$	36,215

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	130,675		$	—		$	130,675
Issuance of common stock due to acquisitions	38,705			—			38,705
Deferred consideration	24,000			—			24,000
Contingent consideration	4,792			—			4,792

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2012)
	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	834,828
Stock compensation	—	—		3,054			—			—			3,054
Stock options exercised	3	—		6			—			—			6
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	392	—		—			—			—			—
Tax benefit of stock compensation	—	—		342			—			—			342
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Unrealized loss on available-for-sale securities	—	—		—			—			(172		)	(172		)
Foreign currency translation adjustment	—	—		—			—			9,256			9,256
Net income attributable to EZCORP, Inc.	—	—		—			64,698			—			64,698
Balances at March 31, 2013	54,178	$	538	$	315,092		$	630,501		$	9,056		$	955,187

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	(7,037		)
Stock compensation	—	—		(139		)	—			—			(139		)
Foreign currency translation adjustment	—	—		—			—			(357		)	(357		)
Net income attributable to EZCORP, Inc.	—	—		—			(7,397		)	—			(7,397		)
Balances at March 31, 2013	—	$	—	$	(193	)	$	(14,260	)	$	(477	)	$	(14,930	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791
Stock compensation	—	—		2,915			—			—			2,915
Stock options exercised	3	—		6			—			—			6
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	392	—		—			—			—			—
Tax benefit of stock compensation	—	—		342			—			—			342
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Unrealized loss on available-for-sale securities	—	—		—			—			(172		)	(172		)
Foreign currency translation adjustment	—	—		—			—			8,899			8,899
Net income attributable to EZCORP, Inc.	—	—		—			57,301			—			57,301
Balances at March 31, 2013	54,178	$	538	$	314,899		$	616,241		$	8,579		$	940,257

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter December 31, 2012 (the first quarter of fiscal 2013) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	December 31, 2012
	As Previously Reported		Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	46,668	$	(3,455	)	$	43,213
Restricted cash	1,133		692			1,825
Pawn loans	162,150		—			162,150
Consumer loans, net	40,470		11,003			51,473
Pawn service charges receivable, net	31,077		—			31,077
Consumer loan fees and interest receivable, net	34,073		(14,067		)	20,006
Inventory, net	120,271		—			120,271
Deferred tax asset	15,716		1,472			17,188
Prepaid income taxes	—		4,172			4,172
Prepaid expenses and other assets	50,394		—			50,394
Total current assets	501,952		(183		)	501,769
Investments in unconsolidated affiliates	144,232		(1,362		)	142,870
Property and equipment, net	114,082		—			114,082
Restricted cash, non-current	1,994		2,764			4,758
Goodwill	434,671		—			434,671
Intangible assets, net	59,562		—			59,562
Non-current consumer loans, net	66,615		(13,531		)	53,084
Other assets, net	19,198		(106		)	19,092
Total assets	$	1,342,306	$	(12,418	)	$	1,329,888

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	27,562	$	—		$	27,562
Current capital lease obligations	533		—			533
Accounts payable and other accrued expenses	70,829		(858		)	69,971
Other current liabilities	24,396		—			24,396
Customer layaway deposits	6,254		—			6,254
Income taxes payable	659		(659		)	—
Total current liabilities	130,233		(1,517		)	128,716
Long-term debt, less current maturities	207,978		—			207,978
Long-term capital lease obligations	771		—			771
Deferred tax liability	10,815		—			10,815
Deferred gains and other long-term liabilities	31,019		4,024			35,043
Total liabilities	380,816		2,507			383,323
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	49,323		(4,167		)	45,156
Stockholders’ equity:			—
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 56 million at December 31, 2012; issued and outstanding: 51,196,870 at December 31, 2012	508		—			508
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30		—			30
Additional paid-in capital	313,126		(180		)	312,946
Retained earnings	596,520		(10,507		)	586,013
Accumulated other comprehensive income	1,983		(71		)	1,912
EZCORP, Inc. stockholders’ equity	912,167		(10,758		)	901,409
Total liabilities and stockholders’ equity	$	1,342,306	$	(12,418	)	$	1,329,888

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended December 31, 2012
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	94,604			$	—			$	94,604
Jewelry scrapping sales	44,709				—				44,709
Pawn service charges	65,400				—				65,400
Consumer loan fees and interest	56,063				(1,865		)		54,198
Other revenues	4,706				(2,378		)		2,328
Total revenues	265,482				(4,243		)	—	261,239
Merchandise cost of goods sold	54,945				—				54,945
Jewelry scrapping cost of goods sold	31,305				—				31,305
Consumer loan bad debt	10,143				3,744				13,887
Net revenues	169,089				(7,987		)		161,102
Operating expenses:
Operations	98,419				1				98,420
Administrative	13,671				(91		)		13,580
Depreciation	6,465				—				6,465
Amortization	688				—				688
Loss on sale or disposal of assets	29				—				29
Total operating expenses	119,272				(90		)		119,182
Operating income	49,817				(7,897		)		41,920
Interest expense, net	3,637			—	—			—	3,637
Equity in net income of unconsolidated affiliates	(5,038		)		—				(5,038		)
Other income	(501		)		—				(501		)
Income from continuing operations before income taxes	51,719				(7,897		)		43,822
Income tax expense	16,616				(2,349		)		14,267
Income from continuing operations, net of tax	35,103				(5,548		)		29,555
Loss from discontinued operations, net of tax	(2,948		)		386				(2,562		)
Net income	32,155				(5,162		)		26,993
Net income from continuing operations attributable to redeemable noncontrolling interest	1,547				(1,521		)		26
Loss from discontinued operations attributable to redeemable noncontrolling interest	(109		)		3				(106		)
Net income attributable to EZCORP, Inc.	$	30,717			$	(3,644	)		$	27,073

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64			$	(0.07	)		$	0.57
Discontinued operations	(0.05		)		—				(0.05		)
Basic earnings per share	$	0.59			$	(0.07	)		$	0.52

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64			$	(0.07	)		$	0.57
Discontinued operations	(0.05		)		—				(0.05		)
Diluted earnings per share	$	0.59			$	(0.07	)		$	0.52

Net income from continuing operations attributable to EZCORP, Inc.	$	33,556			$	(4,027	)		$	29,529
Loss from discontinued operations attributable to EZCORP, Inc.	(2,839		)		383				(2,456		)
Net income attributable to EZCORP, Inc.	$	30,717			$	(3,644	)		$	27,073

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended December 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	32,155		$	(5,162	)	$	26,993
Other comprehensive income:
Foreign currency translation gain	3,468			124			3,592
Loss on effective portion of cash flow hedge:
Amounts reclassified from accumulated other comprehensive income	(43		)	—			(43		)
Income tax expense	(1,980		)	(41		)	(2,021		)
Other comprehensive income, net of tax	1,445			83			1,528
Comprehensive income	$	33,600		$	(5,079	)	$	28,521
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,438			(1,518		)	(80		)
Foreign currency translation loss	(651		)	34			(617		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	787			(1,484		)	(697		)
Comprehensive income attributable to EZCORP, Inc.	$	32,813		$	(3,595	)	$	29,218

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Three Months Ended December 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	32,155		$	(5,162	)	$	26,993
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	7,652			—			7,652
Accretion of debt premium and consumer loan discount, net	—			(8,627		)	(8,627		)
Consumer loan loss provision	7,990			130			8,120
Deferred income taxes	2,214			(1		)	2,213
Amortization of deferred financing costs	—			764			764
Amortization of prepaid commissions	—			649			649
Other	—			8,087			8,087
Loss on sale or disposal of assets	29			—			29
Stock compensation expense	925			(126		)	799
Income from investments in unconsolidated affiliates	(5,038		)	—			(5,038		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(5,192		)	7,428			2,236
Inventory, net	(11,908		)	—			(11,908		)
Receivables, prepaid expenses, other current assets and other assets, net	(17,727		)	(616		)	(18,343		)
Accounts payable and other accrued expenses	9,323			1,891			11,214
Customer layaway deposits	(1,077		)	—			(1,077		)
Deferred gains and other long-term liabilities	83			490			573
Tax benefit from stock compensation	(346		)	—			(346		)
Prepaid income taxes	9,830			(1,216		)	8,614
Dividends from unconsolidated affiliates	1,595			—			1,595
Net cash provided by operating activities	30,508			3,691			34,199
Investing activities:
Loans made	(231,067		)	—			(231,067		)
Loans repaid	142,250			(2,109		)	140,141
Recovery of pawn loan principal through sale of forfeited collateral	73,264			—			73,264
Additions to property and equipment	(8,906		)	—			(8,906		)
Acquisitions, net of cash acquired	(12,278		)	—			(12,278		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(47,755		)	(2,109		)	(49,864		)
Financing activities:
Tax provision from stock compensation	346			—			346
Taxes paid related to net share settlement of equity awards	(3,431		)	—			(3,431		)
Change in restricted cash	2,298			3,456			5,754
Proceeds from revolving line of credit	80,125			—			80,125
Payments on revolving line of credit	(61,852		)	—			(61,852		)
Proceeds from borrowings	1,159			—			1,159
Payments on borrowings and capital lease obligations	(3,023		)	—			(3,023		)
Net cash provided by financing activities	15,622			3,456			19,078
Effect of exchange rate changes on cash and cash equivalents	(184		)	160			(24		)
Net increase in cash and cash equivalents	(1,809		)	5,198			3,389
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	46,668		$	(3,455	)	$	43,213

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	69,370		$	—		$	69,370

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Issuance of common stock due to acquisitions	38,647	—	38,647
Deferred consideration	24,000	—	24,000
Contingent consideration	4,792	—	4,792
Stock issued for additional investment in subsidiary	7,981	—	7,981
Change in accrued additions to property and equipment	2,100	—	2,100

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2012)
	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	$	834,828
Stock compensation	—	—		925			—			—			925
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	384	—		—			—			—			—
Tax benefit of stock compensation	—	—		346			—			—			346
Taxes paid related to net share settlement of equity awards	—	—		(3,431		)	—			—			(3,431		)
Unrealized loss on available-for-sale securities	—	—		—			—			(28		)	(28		)
Foreign currency translation adjustment	—	—		—			—			2,039			2,039
Net income attributable to EZCORP, Inc.	—	—		—			30,717			—			30,717
Balances at December 31, 2012	54,167	$	538	$	313,126		$	596,520		$	1,983		$	912,167

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	$	(7,037	)
Stock compensation	—	—		(126		)	—			—			(126		)
Issuance of common stock due to acquisitions	—	—		—			—			—			—
Foreign currency translation adjustment	—	—		—			—			49			49
Net income attributable to EZCORP, Inc.	—	—		—			(3,644		)	—			(3,644		)
Balances at December 31, 2012	—	$	—	$	(180	)	$	(10,507	)	$	(71	)	$	(10,758	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791
Stock compensation	—	—		799			—			—			799
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	384	—		—			—			—			—
Tax benefit of stock compensation	—	—		346			—			—			346
Taxes paid related to net share settlement of equity awards	—	—		(3,431		)	—			—			(3,431		)
Unrealized loss on available-for-sale securities	—	—		—			—			(28		)	(28		)
Foreign currency translation adjustment	—	—		—			—			2,088			2,088
Net income attributable to EZCORP, Inc.	—	—		—			27,073			—			27,073
Balances at December 31, 2012	54,167	$	538	$	312,946		$	586,013		$	1,912		$	901,409

Year Ended September 30, 2012 (Fiscal 2012)

The following tables summarize the impact of the restatement adjustments for each quarterly period within fiscal 2012.



	Fiscal 2012
	First Quarter		Second Quarter			Third Quarter			Fourth Quarter			Fiscal Year
	December 31, 2011		March 31, 2012			June 30, 2012			September 30, 2012			September 30, 2012
	(in thousands)
Income from continuing operations before income taxes (as previously reported)	$	61,054	$	58,106		$	43,938		$	63,987		$	227,085
Asset sale impact	—		—			—			—			—
Portfolio review impact	—		(3,258		)	(1,993		)	(3,435		)	(8,686		)
Other impacts	—		—			—			(4,280		)	(4,280		)
Net impact of adjustments	—		(3,258		)	(1,993		)	(7,715		)	(12,966		)
Income from continuing operations before income taxes (as restated)	$	61,054	$	54,848		$	41,945		$	56,272		$	214,119



	Fourth Quarter of Fiscal 2012									Third Quarter of Fiscal 2012
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	247,959		$	385		$	248,344		$	220,670		$	(2,068	)	$	218,602
Net revenues	157,194			(6,386		)	150,808			140,282			(1,977		)	138,305
Operating expenses	103,970			(33		)	103,937			99,160			16			99,176
Non-operating income	(10,763		)	1,362			(9,401		)	(2,816		)	—			(2,816		)
Income from continuing operations before income taxes	63,987			(7,715		)	56,272			43,938			(1,993		)	41,945
Income tax expense	18,501			(2,311		)	16,190			12,717			960			13,677
Income from continuing operations, net of tax	$	45,486		$	(5,405	)	$	40,081		$	31,221		$	(2,953	)	$	28,268
Net income attributable to EZCORP, Inc.	$	38,572		$	(4,347	)	$	34,225		$	28,523		$	(2,694	)	$	25,829
Diluted earnings per share attributable to EZCORP, Inc.	$	0.75		$	(0.08	)	$	0.67		$	0.56		$	(0.06	)	$	0.50
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	140,917		$	(1,802	)	$	139,115		$	109,692		$	(5,115	)	$	104,577
Net cash used in investing activities	(216,765		)	2,002			(214,763		)	(167,590		)	4,926			(162,664		)
Net cash provided by financing activities	99,266			(8,653		)	90,613			84,404			(9,593		)	74,811
Net increase in cash and cash equivalents	24,508			(8,653		)	15,855			26,805			(9,593		)	17,212



	Second Quarter of Fiscal 2012
	As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	251,338		$	(2,102	)	$	249,236
Net revenues	158,512			(3,224		)	155,288
Operating expenses	101,935			34			101,969
Non-operating income	(1,529		)	—			(1,529		)
Income from continuing operations before income taxes	58,106			(3,258		)	54,848
Income tax expense	19,862			(2,149		)	17,713
Income from continuing operations, net of tax	$	38,244		$	(1,109	)	$	37,135
Net income attributable to EZCORP, Inc.	$	37,261		$	178		$	37,439
Diluted income per share attributable to EZCORP, Inc.	$	0.73		$	—		$	0.73
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	95,094		$	(472	)	$	94,622
Net cash used in investing activities	(74,446		)	456			(73,990		)
Net cash (used in) provided by financing activities	2,483			(11,006		)	(8,523		)
Net increase in cash and cash equivalents	22,705			(11,006		)	11,699

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended June 30, 2012 (the third quarter of fiscal 2012) are set forth below.

EZCORP, Inc. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended June 30, 2012
	As Previously Reported				Effect of Restatement				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	75,286			$	—			$	75,286
Jewelry scrapping sales	40,530				—				40,530
Pawn service charges	55,656				—				55,656
Consumer loan fees and interest	47,877				(2,068		)		45,809
Other revenues	1,321				—				1,321
Total revenues	220,670				(2,068		)		218,602
Merchandise cost of goods sold	43,842				—				43,842
Jewelry scrapping cost of goods sold	27,115				—				27,115
Consumer loan bad debt	9,431				(91		)		9,340
Net revenues	140,282				(1,977		)		138,305
Operating expenses:
Operations	82,252				16				82,268
Administrative	9,857				—				9,857
Depreciation	5,755				—				5,755
Amortization	1,206				—				1,206
Loss on sale or disposal of assets	90				—				90
Total operating expenses	99,160				16				99,176
Operating income	41,122				(1,993		)		39,129
Interest expense, net	898			—	—			—	898
Equity in net income of unconsolidated affiliates	(4,197		)		—				(4,197		)
Other loss	483				—				483
Income from continuing operations before income taxes	43,938				(1,993		)		41,945
Income tax expense	12,717				960				13,677
Income from continuing operations, net of tax	31,221				(2,953		)		28,268
Loss from discontinued operations, net of tax	(1,510		)		—				(1,510		)
Net income	29,711				(2,953		)		26,758
Net income from continuing operations attributable to redeemable noncontrolling interest	1,169				(259		)		910
Net income from discontinued operations attributable to redeemable noncontrolling interest	19				—				19
Net income attributable to EZCORP, Inc.	$	28,523			$	(2,694	)		$	25,829

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.59			$	(0.06	)		$	0.53
Discontinued operations	(0.03		)		—				(0.03		)
Basic earnings per share	$	0.56			$	(0.06	)		$	0.50

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.59			$	(0.06	)		$	0.53
Discontinued operations	(0.03		)		—				(0.03		)
Diluted earnings per share	$	0.56			$	(0.06	)		$	0.50

Net income from continuing operations attributable to EZCORP, Inc.	$	30,052			$	(2,694	)		$	27,358
Loss from discontinued operations attributable to EZCORP, Inc.	(1,529		)		—				(1,529		)
Net income attributable to EZCORP, Inc.	$	28,523			$	(2,694	)		$	25,829

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended June 30, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	29,711		$	(2,953	)	$	26,758
Other comprehensive income:
Foreign currency translation loss	(8,513		)	191			(8,322		)
Loss on effective portion of cash flow hedge:
Amounts reclassified from accumulated other comprehensive income	(108		)	—			(108		)
Income tax expense	(948		)	—			(948		)
Other comprehensive loss, net of tax	(9,569		)	191			(9,378		)
Comprehensive income	$	20,142		$	(2,762	)	$	17,380
Attributable to redeemable noncontrolling interest:
Net income	1,188			(259		)	929
Foreign currency translation loss	(2,789		)	76			(2,713		)
Comprehensive loss attributable to redeemable noncontrolling interest	(1,601		)	(183		)	(1,784		)
Comprehensive income attributable to EZCORP, Inc.	$	21,743		$	(2,579	)	$	19,164

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Nine Months Ended June 30, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	106,436		$	(4,062	)	$	102,374
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	19,891			—			19,891
Accretion of debt premium and consumer loan discount, net	—			(3,324		)	(3,324		)
Consumer loan loss provision	12,136			1,906			14,042
Deferred income taxes	(644		)	—			(644		)
Amortization of prepaid commissions	—			2,886			2,886
Other	—			3,324			3,324
Loss on sale or disposal of assets	138			—			138
Stock compensation expense	5,191			—			5,191
Income from investments in unconsolidated affiliates	(12,935		)	—			(12,935		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	1,150			(1,818		)	(668		)
Inventory, net	(874		)	—			(874		)
Receivables, prepaid expenses, other current assets and other assets, net	(4,845		)	(2,838		)	(7,683		)
Accounts payable and other accrued expenses	(12,100		)	—			(12,100		)
Customer layaway deposits	(182		)	—			(182		)
Deferred gains and other long-term liabilities	722			—			722
Tax benefit from stock compensation	(1,582		)	—			(1,582		)
Income taxes receivable/payable	(8,370		)	(1,189		)	(9,559		)
Dividends from unconsolidated affiliates	5,560			—			5,560
Net cash provided by operating activities	109,692			(5,115		)	104,577
Investing activities:
Loans made	(571,683		)	—			(571,683		)
Loans repaid	382,854			4,926			387,780
Recovery of pawn loan principal through sale of forfeited collateral	179,681			—			179,681
Additions to property and equipment	(33,193		)	—			(33,193		)
Acquisitions, net of cash acquired	(125,249		)	—			(125,249		)
Net cash used in investing activities	(167,590		)	4,926			(162,664		)
Financing activities:
Proceeds from exercise of stock options	647			—			647
Tax provision from stock compensation	1,582			—			1,582
Taxes paid related to net share settlement of equity awards	(1,153		)	—			(1,153		)
Change in restricted cash	(1,085		)	(9,593		)	(10,678		)
Proceeds from revolving line of credit	594,809			—			594,809
Payments on revolving line of credit	(502,575		)	—			(502,575		)
Proceeds from borrowings	343			—			343
Payments on borrowings and capital lease obligations	(8,164		)	—			(8,164		)
Net cash provided by financing activities	84,404			(9,593		)	74,811
Effect of exchange rate changes on cash and cash equivalents	299			189			488
Net increase in cash and cash equivalents	26,805			(9,593		)	17,212
Cash and cash equivalents at beginning of period	23,969			—			23,969
Cash and cash equivalents at end of period	$	50,774		$	(9,593	)	$	41,181

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	177,490		$	—		$	177,490
Issuance of common stock due to acquisitions	17,984			—			17,984
Deferred consideration	916			—			916
Contingent consideration	23,000			—			23,000
Change in accrued additions to property and equipment	177			—			177

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2011)
	(in thousands)
	As Previously Reported
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Stock compensation	—	—		5,191			—			—			5,191
Stock options exercised	201	2		645			—			—			647
Issuance of common stock due to acquisitions	635	7		17,992			—			—			17,999
Release of restricted stock	159	2		—			—			—			2
Tax benefit of stock compensation	—	—		1,580			—			—			1,580
Taxes paid related to net share settlement of equity awards	—	—		(1,153		)	—			—			(1,153		)
Unrealized loss on available-for-sale securities	—	—		—			—			(550		)	(550		)
Foreign currency translation adjustment	—	—		—			—			(7,327		)	(7,327		)
Net income attributable to EZCORP, Inc.	—	—		—			105,136			—			105,136
Balances at June 30, 2012	51,194	$	512	$	266,653		$	527,231		$	(8,623	)	$	785,773

	Restatement Adjustments
Balances at September 30, 2011	—	$	—	$	—		$	—		$	—		$	—
Foreign currency translation adjustment	—	—		—			—			124			124
Net income (loss) attributable to EZCORP, Inc.	—	—		—			(2,516		)	—			(2,516		)
Balances at June 30, 2012	—	$	—	$	—		$	(2,516	)	$	124		$	(2,392	)

	As Restated
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Stock compensation	—	—		5,191			—			—			5,191
Stock options exercised	201	2		645			—			—			647
Issuance of common stock due to acquisitions	635	7		17,992			—			—			17,999
Release of restricted stock	159	2		—			—			—			2
Tax benefit of stock compensation	—	—		1,580			—			—			1,580
Taxes paid related to net share settlement of equity awards	—	—		(1,153		)	—			—			(1,153		)
Unrealized loss on available-for-sale securities	—	—		—			—			(550		)	(550		)
Foreign currency translation adjustment	—	—		—			—			(7,203		)	(7,203		)
Net income attributable to EZCORP, Inc.	—	—		—			102,620			—			102,620
Balances at June 30, 2012	51,194	$	512	$	266,653		$	524,715		$	(8,499	)	$	783,381

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended March 31, 2012 (the second quarter of fiscal 2012) are set forth below.

EZCORP, Inc. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended March 31, 2012
	As Previously Reported				Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	94,495			$	—		$	94,495
Jewelry scrapping sales	51,672				—			51,672
Pawn service charges	55,925				—			55,925
Consumer loan fees and interest	48,427				(2,102		)	46,325
Other revenues	819				—			819
Total revenues	251,338				(2,102		)	249,236
Merchandise cost of goods sold	55,594				—			55,594
Jewelry scrapping cost of goods sold	31,233				—			31,233
Consumer loan bad debt	5,999				1,122			7,121
Net revenues	158,512				(3,224		)	155,288
Operating expenses:
Operations	83,011				34			83,045
Administrative	11,998				—			11,998
Depreciation	5,220				—			5,220
Amortization	1,692				—			1,692
Loss gain on sale or disposal of assets	14				—			14
Total operating expenses	101,935				34			101,969
Operating income	56,577				(3,258		)	53,319
Interest expense, net	2,246			—	—			2,246
Equity in net income of unconsolidated affiliates	(4,577		)		—			(4,577		)
Other loss	802				—			802
Income from continuing operations before income taxes	58,106				(3,258		)	54,848
Income tax expense	19,862				(2,149		)	17,713
Income from continuing operations, net of tax	38,244				(1,109		)	37,135
Loss from discontinued operations, net of tax	(871		)		—			(871		)
Net income	37,373				(1,109		)	36,264
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	112				(1,287		)	(1,175		)
Net income attributable to EZCORP, Inc.	$	37,261			$	178		$	37,439

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.75			$	—		$	0.75
Discontinued operations	(0.02		)		—			(0.02		)
Basic earnings per share	$	0.73			$	—		$	0.73

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.75			$	—		$	0.75
Discontinued operations	(0.02		)		—			(0.02		)
Diluted earnings per share	$	0.73			$	—		$	0.73

Net income from continuing operations attributable to EZCORP, Inc.	$	38,132			$	178		$	38,310
Loss from discontinued operations attributable to EZCORP, Inc.	(871		)		—			(871		)
Net income attributable to EZCORP, Inc.	$	37,261			$	178		$	37,439

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended March 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	37,373		$	(1,109	)	$	36,264
Other comprehensive income:
Foreign currency translation gain	6,394			16			6,410
Loss on effective portion of cash flow hedge:
Amounts reclassified from accumulated other comprehensive income	(179		)	—			(179		)
Income tax expense	(75		)	—			(75		)
Other comprehensive income, net of tax	6,140			16			6,156
Comprehensive income	$	43,513		$	(1,093	)	$	42,420
Attributable to redeemable noncontrolling interest:
Net (loss) income	112			(1,287		)	(1,175		)
Foreign currency translation gain	496			7			503
Comprehensive (loss) income attributable to redeemable noncontrolling interest	608			(1,280		)	(672		)
Comprehensive income attributable to EZCORP, Inc.	$	42,905		$	187		$	43,092

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Six Months Ended March 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	76,725		$	(1,109	)	$	75,616
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	12,514			—			12,514
Accretion of debt premium and consumer loan discount, net	—			(1,612		)	(1,612		)
Consumer loan loss provision	6,761			1,267			8,028
Deferred income taxes	465			—			465
Amortization of prepaid commissions	—			1,399			1,399
Other	—			1,612			1,612
Gain on sale or disposal of assets	(174		)	—			(174		)
Stock compensation expense	3,238			—			3,238
Income from investments in unconsolidated affiliates	(8,738		)	—			(8,738		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	6,551			1,486			8,037
Inventory, net	1,446			—			1,446
Receivables, prepaid expenses, other current assets and other assets, net	2,644			(1,366		)	1,278
Accounts payable and other accrued expenses	(18,718		)	—			(18,718		)
Customer layaway deposits	206			—			206
Deferred gains and other long-term liabilities	10,856			—			10,856
Tax benefit from stock compensation	(1,521		)	—			(1,521		)
Income taxes receivable / payable	(1,949		)	(2,149		)	(4,098		)
Dividends from unconsolidated affiliates	4,788			—			4,788
Net cash provided by operating activities	95,094			(472		)	94,622
Investing activities:
Loans made	(360,354		)	—			(360,354		)
Loans repaid	260,289			456			260,745
Recovery of pawn loan principal through sale of forfeited collateral	129,518			—			129,518
Additions to property and equipment	(20,842		)	—			(20,842		)
Acquisitions, net of cash acquired	(83,057		)	—			(83,057		)
Net cash used in investing activities	(74,446		)	456			(73,990		)
Financing activities:
Proceeds from exercise of stock options	634			—			634
Tax provision from stock compensation	1,521			—			1,521
Taxes paid related to net share settlement of equity awards	(1,071		)	—			(1,071		)
Change in restricted cash	(935		)	(11,006		)	(11,941		)
Proceeds from revolving line of credit	321,617			—			321,617
Payments on revolving line of credit	(318,227		)	—			(318,227		)
Payments on borrowings and capital lease obligations	(1,056		)	—			(1,056		)
Net cash (used in) provided by financing activities	2,483			(11,006		)	(8,523		)
Effect of exchange rate changes on cash and cash equivalents	(426		)	16			(410		)
Net increase in cash and cash equivalents	22,705			(11,006		)	11,699
Cash and cash equivalents at beginning of period	23,969			—			23,969
Cash and cash equivalents at end of period	$	46,674		$	(11,006	)	$	35,668

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	123,587		$	—		$	123,587
Issuance of common stock due to acquisitions	11,615			—			11,615
Deferred consideration	5,785			—			5,785
Contingent consideration	23,000			—			23,000
Change in accrued additions to property and equipment	1,404			—			1,404

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital					Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings		Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2011)
	(in thousands)
	As Previously Reported
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095	$	(746	)	$	664,248
Stock compensation	—	—		3,238			—		—			3,238
Stock options exercised	196	2		632			—		—			634
Issuance of common stock due to acquisitions	427	5		11,625			—		—			11,630
Release of restricted stock	150	2		—			—		—			2
Tax benefit of stock compensation	—	—		1,521			—		—			1,521
Taxes paid related to net share settlement of equity awards	—	—		(1,071		)	—		—			(1,071		)
Unrealized loss on available-for-sale securities	—	—		—			—		(480		)	(480		)
Foreign currency translation adjustment	—	—		—			—		(617		)	(617		)
Net income attributable to EZCORP, Inc.	—	—		—			76,613		—			76,613
Balances at March 31, 2012	50,972	$	510	$	258,343		$	498,708	$	(1,843	)	$	755,718

	Restatement Adjustments
Balances at September 30, 2011	—	$	—	$	—		$	—	$	—		$	—
Foreign currency translation adjustment	—	—		—			—		9			9
Net income (loss) attributable to EZCORP, Inc.	—	—		—			178		—			178
Balances at March 31, 2012	—	$	—	$	—		$	178	$	9		$	187

	As Restated
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095	$	(746	)	$	664,248
Stock compensation	—	—		3,238			—		—			3,238
Stock options exercised	196	2		632			—		—			634
Issuance of common stock due to acquisitions	427	5		11,625			—		—			11,630
Release of restricted stock	150	2		—			—		—			2
Tax benefit of stock compensation	—	—		1,521			—		—			1,521
Taxes paid related to net share settlement of equity awards	—	—		(1,071		)	—		—			(1,071		)
Unrealized loss on available-for-sale securities	—	—		—			—		(480		)	(480		)
Foreign currency translation adjustment	—	—		—			—		(608		)	(608		)
Net income attributable to EZCORP, Inc.	—	—		—			76,791		—			76,791
Balances at March 31, 2012	50,972	$	510	$	258,343		$	498,886	$	(1,834	)	$	755,905

Operating Segment Information

12 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Operating Segment Information

OPERATING SEGMENT INFORMATION (AS RESTATED)

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 and restatements discussed in Note 2.



	Fiscal Year Ended September 30, 2014
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(in thousands)
Revenues:
Merchandise sales	$	327,720		$	60,302		$	—		$	388,022		$	—		$	388,022
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	166,764			53,377			—			220,141			—			220,141
Other revenues	2,701			2,161			—			4,862			—			4,862
Total revenues	805,017			152,629			—			957,646			—			957,646
Merchandise cost of goods sold	206,593			42,044			—			248,637			—			248,637
Jewelry scrapping cost of goods sold	67,029			5,807			—			72,836			—			72,836
Consumer loan bad debt	46,339			19,605			—			65,944			—			65,944
Net revenues	485,056			85,173			—			570,229			—			570,229
Operating expenses (income):
Operations	335,445			81,621			—			417,066			—			417,066
Administrative	—			—			—			—			62,096			62,096
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		)	19,501			—			19,485			7,605			27,090
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 expense (income)	(5		)	(5		)	115			105			375			480
Segment contribution (loss)	$	138,588		$	(23,848	)	$	(2,107	)	$	112,633
Income (loss) from continuing operations before income taxes										$	112,633		$	(87,439	)	$	25,194



	Fiscal Year Ended September 30, 2013
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(in thousands)
Revenues:
Merchandise sales	$	310,521		$	57,564		$	—		$	368,085		$	—		$	368,085
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	169,098			42,527			—			211,625			—			211,625
Other revenues	2,887			2,976			1,539			7,402			—			7,402
Total revenues	827,443			141,186			1,539			970,168			—			970,168
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	40,780			11,714			—			52,494			—			52,494
Net revenues	514,879			86,506			1,539			602,924			—			602,924
Operating expenses (income):
Operations	326,216			62,889			1,095			390,200			—			390,200
Administrative	—			—			—			—			52,339			52,339
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	—			—			(13,240		)	(13,240		)	—			(13,240		)
Impairment of investments	—			—			43,198			43,198			—			43,198
Other expense (income)	(3		)	(218		)	1,553			1,332			745			2,077
Segment contribution (loss)	$	172,234		$	5,606		$	(31,067	)	$	146,773
Income (loss) from continuing operations before income taxes										$	146,773		$	(66,293	)	$	80,480



	Fiscal Year Ended September 30, 2012
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(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	161,768			25,980			—			187,748			—			187,748
Other revenues	2,594			1,292			—			3,886			—			3,886
Total revenues	858,365			102,352			—			960,717			—			960,717
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			8,111			—			43,441			—			43,441
Net revenues	532,298			63,626			—			595,924			—			595,924
Operating expenses (income):
Operations	291,527			37,322			—			328,849			—			328,849
Administrative	—			—			—			—			47,873			47,873
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	—			—			(16,038		)	(16,038		)	—			(16,038		)
Other income	(647		)	(5		)	(236		)	(888		)	—			(888		)
Segment contribution	$	228,039		$	26,115		$	16,274		$	270,428
Income (loss) from continuing operations before income taxes										$	270,428		$	(56,309	)	$	214,119

The following table presents separately identified segment assets:



	U.S. & Canada		Latin America		Other International		Consolidated
	As Restated (See Note 2)
	(in thousands)
Assets at September 30, 2014
Cash and cash equivalents	$	14,012	$	9,309	$	3,157	$	26,478
Restricted cash	—		63,495		—		63,495
Pawn loans	145,258		17,186		—		162,444
Consumer loans, net	24,126		39,770		99		63,995
Service charges and fees receivable, net	33,851		9,840		—		43,691
Inventory, net	115,385		22,790		—		138,175
Property and equipment, net	63,116		23,694		—		86,810
Restricted cash, non-current	—		5,070		—		5,070
Non-current consumer loans, net	—		85,004		—		85,004
Goodwill	239,179		107,398		—		346,577
Intangibles, net	16,304		21,660		42		38,006
Total separately identified recorded segment assets	$	651,231	$	405,216	$	3,298	$	1,059,745
Consumer loans outstanding from unaffiliated lenders (1)	$	22,553	$	—	$	—	$	22,553
Assets at September 30, 2013
Cash and cash equivalents	$	10,931	$	9,612	$	3,260	$	23,803
Restricted cash	—		9,176		—		9,176
Pawn loans	142,930		13,707		—		156,637
Consumer loans, net	24,877		29,534		2,469		56,880
Service charges and fees receivable, net	34,748		13,966		697		49,411
Inventory, net	121,367		23,833		—		145,200
Property and equipment, net	67,676		28,198		1,448		97,322
Restricted cash, non-current	—		3,509		—		3,509
Non-current consumer loans, net	—		65,488		—		65,488
Goodwill	283,199		110,209		39,892		433,300
Intangibles, net	26,380		24,036		1,240		51,656
Total separately identified recorded segment assets	$	712,108	$	331,268	$	49,006	$	1,092,382
Consumer loans outstanding from unaffiliated lenders (1)	$	29,171	$	—	$	—	$	29,171
Assets at September 30, 2012
Cash and cash equivalents	$	14,820	$	12,049	$	1,789	$	28,658
Restricted cash	—		7,263		—		7,263
Pawn loans	140,885		16,763		—		157,648
Consumer loans, net	18,960		22,309		3,767		45,036
Service charges and fees receivable, net	31,989		20,025		1,114		53,128
Inventory, net	94,449		14,765		—		109,214
Property and equipment, net	60,947		23,220		1,503		85,670
Restricted cash, non-current	—		6,872		—		6,872
Non-current consumer loans, net	—		46,704		—		46,704
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	$	605,180	$	302,238	$	51,075	$	958,493
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
	As Restated (See Note 2)
	(in thousands)
Total separately identified recorded segment assets	$	1,059,745	$	1,092,382	$	958,493
Corporate assets	350,799		240,586		250,582
Total assets	$	1,410,544	$	1,332,968	$	1,209,075

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



	Fiscal Year Ended September 30,
	2014		2013		2012
	As Restated (See Note 2)
	(in thousands)
Revenues:
U.S.	$	791,451	$	814,803	$	847,708
Mexico	152,629		141,186		102,352
Canada	13,566		12,640		10,657
U.K.	—		1,539		—
Total	$	957,646	$	970,168	$	960,717



	September 30,
	2014		2013		2012
	As Restated (See Note 2)
	(in thousands)
Long-lived assets:
U.S.	$	360,203	$	404,723	$	317,887
Mexico	153,214		162,914		155,488
Canada	3,787		4,755		10,199
U.K.	—		42,538		44,363
Other	1,359		42		42
Total	$	518,563	$	614,972	$	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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
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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 (AS RESTATED)

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 expense 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 expense 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 expense 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 customers obtain installment loans with a series of payments due over the stated loan term, which can be as long as four years. We recognize consumer loan interest related to loans we originate based on the percentage of consumer loans made that we believe to be collectible, and reserve the percentage of interest we expect not to collect, over the period in which payments are expected to be received under the effective interest method.

A number of circumstances cause delays in the receipt of payments on a Grupo Finmart loan. For example:


•	It often takes 90 days or more for the employer to set up initial payroll withholding and begin remitting payments to Grupo Finmart (a process referred to as “ratification”).


•	It is not unusual to have an interruption or delay in payments for a number of reasons, such as holidays, summer vacations, illness, convenio renewals, union permits and political elections.


•	Many convenios limit the amount that can be withheld from a borrower’s paycheck, and if the borrower has multiple loans outstanding, the withheld amount is generally used to repay the loans in the order in which they were made.


•	Some larger employers act as a consolidator and remitter on behalf of other smaller employers and the payment consolidation processes, or other issues with employer systems, sometimes cause interruptions in payments.

Incremental direct costs incurred (commissions), other than certain brokerage and other costs, are capitalized and deferred ratably over the life of the loans. Amortization of these costs are included in “Operations” expense in our consolidated statements of operations.

We establish reserves for Grupo Finmart loans as follows:


•	We reserve 100% of non-performing loans, which for this purpose we consider to be:


◦	Out-of-payroll loans for which Grupo Finmart is not receiving payments; and


◦	In-payroll loans for which Group Finmart has not received any payments for 180 consecutive days.


•	We also establish additional loan principal and accrued interest reserves for performing loans based on historical experience.

When we reserve 100% of a Grupo Finmart loan, we charge the loan principal to consumer loan bad debt expense, reduce interest revenue by the amount of unpaid interest theretofore accrued on the loan and cease accruing interest revenue. Future collections are recorded as a reduction of consumer loan bad debt expense (in the case of written-off principal) and an increase in consumer loan fee revenue (in the case of written-off accrued interest) after principal has been recovered. 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
	As Restated (See Note 2)
	(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	$	19,849	$	(307	)	$	—	$	19,608	$	(1,063	)	$	38,087	$	162,860
Year ended September 30, 2013	8,574		(289		)	—		11,982		(418		)	19,849		114,871
Year ended September 30, 2012	—		(223		)	—		8,706		91			8,574		78,980


*	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 3 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 3 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. Recoveries of unsecured long-term consumer loans are nil due to the nature of the loans charged-off.

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 expense 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.

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.

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



	Days Past Due								Total Past Due		Current Receivable		Translation Adjustment		Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	1-30		31-60		61-90		>90		Total Past Due		Current Receivable		Translation Adjustment		Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	As Restated (See Note 2)
	(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
Performing Loans	$	4,942	$	3,546	$	2,035	$	1,600	$	12,123	$	116,870	$	2,230	$	131,223	$	6,450	$	1,600
Non-Performing Loans	1,854		907		884		25,674		29,319		2,318		—		31,637		31,637		—
	$	6,796	$	4,453	$	2,919	$	27,274	$	41,442	$	119,188	$	2,230	$	162,860	$	38,087	$	1,600
September 30, 2013
Performing Loans	$	7,497	$	4,307	$	2,771	$	1,557	$	16,132	$	82,555	$	1,269	$	99,956	$	4,934	$	1,557
Non-Performing Loans	726		438		481		11,645		13,290		1,625		—		14,915		14,915		—
	$	8,223	$	4,745	$	3,252	$	13,202	$	29,422	$	84,180	$	1,269	$	114,871	$	19,849	$	1,557
September 30, 2012
Performing Loans	$	3,172	$	2,517	$	1,015	$	700	$	7,404	$	66,378	$	—	$	73,782	$	3,376	$	700
Non-Performing Loans	335		420		461		1,823		3,039		2,159		—		5,198		5,198		—
	$	3,507	$	2,937	$	1,476	$	2,523	$	10,443	$	68,537	$	—	$	78,980	$	8,574	$	700

* 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 3 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 3 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 (AS RESTATED)

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 (liabilities) assets:	September 30, 2014			Level 1		Level 2			Level 3
	As Restated (See Note 2)
	(in thousands)
Forward contracts	$	1,152		$	—	$	1,152		$	—
Convertible notes hedges	36,994			—		36,994			—
Convertible notes embedded derivative	(36,994		)	—		(36,994		)	—
Contingent consideration	(3,758		)	—		—			(3,758		)
Net financial (liabilities) assets	$	(2,606	)	$	—	$	1,152		$	(3,758	)

	September 30, 2013			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2013			Level 1		Level 2			Level 3
	As Restated (See Note 2)
	(in thousands)
Marketable equity securities	$	2,339		$	2,339	$	—		$	—
Forward contracts	1,813			—		1,813			—
Contingent consideration	(21,774		)	—		—			(21,774		)
Net financial (liabilities) assets	$	(17,622	)	$	2,339	$	1,813		$	(21,774	)

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 3 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 $3.8 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 $21.8 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
	As Restated (See Note 2)
	(in thousands)
Financial assets:
Cash and cash equivalents	$	55,325		$	55,325		$	55,325	$	—		$	—
Restricted cash	63,495			63,495			63,495		—			—
Pawn loans	162,444			162,444			—		—			162,444
Consumer loans, net	63,995			64,631			—		—			64,631
Pawn service charges receivable, net	31,044			31,044			—		—			31,044
Consumer loan fees and interest receivable, net	12,647			12,647			—		—			12,647
Restricted cash, non-current	5,070			5,070			5,070		—			—
Non-current consumer loans, net	85,004			86,364			—		—			86,364
Total	$	479,024		$	481,020		$	123,890	$	—		$	357,130

Temporary equity:
Redeemable noncontrolling interest	$	22,800		$	49,021		$	—	$	—		$	49,021

Financial liabilities:
2.125% Cash convertible senior notes due 2019	$	185,693		$	185,738		$	—	$	185,738		$	—
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		*	26,144		**	—		26,144		**	—
Secured notes consolidated from VIEs	61,062		*	59,906			—		59,906			—
Total	$	391,171		$	389,988		$	54,178	$	335,810		$	—



	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
	As Restated (See Note 2)
	(in thousands)
Financial assets:
Cash and cash equivalents	$	29,100		$	29,100	$	29,100	$	—	$	—
Restricted cash	9,176			9,176		9,176		—		—
Pawn loans	156,637			156,637		—		—		156,637
Consumer loans, net	56,880			57,065		—		—		57,065
Pawn service charges receivable, net	30,362			30,362		—		—		30,362
Consumer loan fees and interest receivable, net	19,049			19,049		—		—		19,049
Restricted cash, non-current	3,509			3,509		3,509		—		—
Non-current consumer loans, net	65,488			65,967		—		—		65,967
Total	$	370,201		$	370,865	$	41,785	$	—	$	329,080

Temporary equity:
Redeemable noncontrolling interest	$	47,297		$	53,068	$	—	$	—	$	53,068

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.

** This amount has been revised from the originally filed amount to reflect the correction of an error due to a clerical matter in the formulation of this footnote. The fair value of the Foreign currency secured notes above of $26,144 had been erroneously included along with the fair value of foreign currency secured notes for a previously reported fair value of $53,487.

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 less than 12 months; therefore, we estimate that their carrying value approximates fair value. Consumer loans made by Grupo Finmart have an average stated 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 6 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 (AS RESTATED)

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 10, 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 22 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 a cross currency forward contract in connection with the formation of the VIEs and the related transfers of certain loans as described in Note 25. The Company guarantees the future cash outflows of the forward contract, which is included in the Company’s consolidated balance sheets and 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
		As Restated (See Note 2)
		(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		$	—	$	—
	Net balance sheet asset	$	1,152		$	—	$	—



		Amount of Unrealized Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2014		2013		2012
		As Restated (See Note 2)
		(in thousands)
Foreign currency forwards	Other income	$	1,152	$	—	$	—

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
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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 (AS RESTATED)

Supplemental Consolidated Balance Sheet Information

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



	September 30,
	2014			2013
	As Restated (See Note 2)
	(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	$	26,332		$	19,511
Allowance for uncollectible consumer loan fees and interest receivable	(13,685		)	(462		)
Consumer loan fees and interest receivable, net	$	12,647		$	19,049
Inventory:
Inventory, gross	$	154,218		$	149,446
Inventory reserves	(16,043		)	(4,246		)
Inventory, net	$	138,175		$	145,200

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

Valuation and Qualifying Accounts



			Additions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period
	As Restated (See Note 2)
	(in thousands)
Allowance for valuation of inventory:
Year Ended September 30, 2014	$	4,246	$	11,797	$	—	$	—	$	16,043
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	$	462	$	—	$	13,223	$	—	$	13,685
Year Ended September 30, 2013	3,763		—		—		3,301		462
Year Ended September 30, 2012	571		—		3,192		—		3,763
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

Variable Interest Entities

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Variable Interest Entities

VARIABLE INTEREST ENTITIES (AS RESTATED)

The Company performs ongoing qualitative assessments of VIEs it is involved with to determine if it has a controlling financial interest in the VIE and therefore is the VIE’s primary beneficiary. If it is determined to be the primary beneficiary, the Company consolidates the VIE in its consolidated financial statements.

Consolidated Variable Interest Entities

During the year ended September 30, 2014, Grupo Finmart participated in the formation of three VIEs that purchased Mexican Peso denominated long-term unsecured Mexican consumer loans originated by Grupo Finmart whose borrowers were Mexican government employees at the time of loan origination. Each VIE issued its notes to third party investors and used the related net proceeds to purchase the loans from Grupo Finmart at a premium over their principal amount. The creditors of the VIEs do not have recourse to the general credit of EZCORP, Inc. We consolidate these VIEs as we have the power to direct the activities that significantly affect each VIE’s economic performance and have the right to receive benefits or the obligation to absorb losses that could potentially be significant to each VIE.

The first VIE (“VIE C”) was formed in October 2013 as a trust with third party "Investor C" as the purchaser of its Mexican Peso denominated notes and the VIE’s first beneficiary. The second VIE (“VIE B”) was formed in March 2014 (amended in June, September and December 2014) as a trust with "Investor B" as the purchaser of the VIE’s U.S. Dollar denominated notes and the VIE’s first beneficiary. The third VIE (“VIE A”) was formed in June 2014 as a trust with "Investor A" as the purchaser of the VIE’s Mexican Peso denominated notes and the VIE’s first beneficiary. Grupo Finmart is the servicer of the VIEs’ loans. In August 2014, "Investors D" and "E" purchased a portion of VIE A’s notes from Investor A and became additional VIE A first beneficiaries. Each VIEs’ notes are payable solely from the VIE’s assets. Grupo Finmart receives 100% of VIE C and VIE B cash flows and 50% of VIE A cash flows after (1) the VIE’s operating expenses are paid and (2) the VIE's notes are repaid. Grupo Finmart has an option to repurchase VIE A’s loans. VIE A is the only VIE for which Grupo Finmart can be terminated as servicer for reasons other than cause, with termination requiring unanimous first beneficiary approval.

VIE B has entered into foreign exchange forward contracts with Grupo Finmart to mitigate the risk associated with its U.S. Dollar denominated assets and Mexican Peso denominated liabilities. Grupo Finmart has entered into an offsetting foreign exchange forward contract with a third party. See Note 23 for additional information regarding the fair value of the forward contract.

The loans Grupo Finmart transferred to the VIEs at the date of transfer were as follows:



Description of Portfolio	Carrying (Par) Value of Principal of Loans Transferred		Carrying Value of Accrued Interest of Loans Transferred		Principal of VIE Promissory Note Issued at Par
	(in millions, except number of loans)
14,500 in payroll loans transferred to VIE C in October 2013	$	14.0	$	0.7	$	19.3
7,500 in payroll loans transferred to VIE B in March 2014	10.0		1.3		16.0
7,100 in payroll loans transferred to VIE B in June 2014	10.0		2.1		16.5
8,500 in payroll loans transferred to VIE A in June 2014	14.0		2.3		21.8
16,135 in payroll loans transferred to VIE B in September 2014	26.7		3.3		43.8

In evaluating whether we have the power to direct the activities of a VIE that most significantly impact its economic performance, we consider the purpose for which the VIE was created, the importance of each of the activities in which it is engaged and our decision-making role, if any, in those activities that significantly determine the entity’s economic performance as compared to other economic interest holders. This evaluation requires consideration of all facts and circumstances relevant to decision-making that affects the entity’s future performance and the exercise of professional judgment in deciding which decision-making rights are most important.

In determining whether we have the right to receive benefits or the obligation to absorb losses that could potentially be significant to a VIE, we evaluate all of our economic interests in the entity, regardless of form (debt, equity, management and servicing fees, and other contractual arrangements). This evaluation considers all relevant factors of the entity’s design, including the entity’s capital structure, contractual rights to earnings or losses, subordination of our interests relative to those of other investors, as well as any other contractual arrangements that might exist that could have the potential to be economically significant. The evaluation of each of these factors in reaching a conclusion about the potential significance of our economic interests is a matter that requires the exercise of professional judgment.

The assets of the VIEs can be used only to settle obligations of the VIEs. Information about our involvement with VIEs has been aggregated as the VIEs are similar and we believe separate reporting would not provide more useful information. The assets and liabilities of our consolidated VIEs described above are presented in our consolidated balance sheets and are net of intercompany balances which are eliminated in our consolidated financial statements.

The loans the VIEs purchased from Grupo Finmart are reflected in our consolidated financial statements at amortized cost based on Grupo Finmart’s pre-transfer basis. We did not recognize any gain or loss as a result of the loan transfer to the VIEs or from the consolidation of the VIEs. The excess of the principal amount of each VIE’s notes payable over the principal amount of the VIE’s loans (this is the unamortized loan premium paid by the VIEs) is to be repaid using a portion of the VIE’s loan interest, as the coupon of the VIE’s loans are greater than the coupon of the VIE’s notes payable.

Income (principally, interest and fees on loans, and amortization of purchase premium) earned by our consolidated VIEs was $16.2 million for the year ended September 30, 2014. Related expenses, consisting primarily of interest, were $7.4 million for the year ended September 30, 2014. There were no consolidated VIEs as of September 30, 2013 and 2012. These amounts do not include intercompany transactions which are eliminated in our consolidated financial statements.

See “Non-recourse debt to EZCORP, Inc.” in Note 10 for a description of debt and “Derivative instruments designated as cash flow hedging instruments” in Note 23 for a description of derivatives related to our consolidated VIEs.

Non-Consolidated Variable Interest Entities

The Company holds a significant variable interest in two VIEs for which it is not the primary beneficiary and, therefore, were not consolidated, as discussed below.

Letters of Credit

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.

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2014
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS (AS RESTATED) As discussed in the Explanatory Note immediately preceding Part I, this Amended Annual Report on Form 10-K/A does not modify or update disclosures in the original filing that may have been affected by subsequent events, except for the effects of the restatement described in “Part II, Item 7 — Management’s Discussion and Analysis of Financial Condition and Results of Operations — Grupo Finmart Portfolio Review and Restatement” and Notes 2 and 19 to Notes to Consolidated Financial Statements included in “Part II, Item 8 — Financial Statements and Supplementary Data.” We consider the following subsequent events to be direct effects of the restatement and, therefore, have updated our disclosures regarding subsequent events from our Annual Report on Form 10-K as originally filed on November 26, 2014. Event of Default and Election to Pay Additional Interest Under the Indenture relating to our Convertible Notes (see “2.125% Cash Convertible Senior Notes Due 2019” in Note 10), we are required to file with the Trustee our annual, quarterly and other periodic reports within 15 days after those reports are required to be filed with the Securities and Exchange Commission (the “SEC”). As previously disclosed, we did not timely file with the SEC or the Trustee our Quarterly Report on Form 10-Q for the period ended March 31, 2015 (the “Q2 Quarterly Report”) and, thus, were in default under the Indenture as of May 26, 2015. We notified the Trustee of such default on June 22, 2015, as required by the Indenture. Under the Indenture, such default does not constitute an Event of Default (as defined in the Indenture) until the Trustee notifies us in writing of the default and we do not cure the default within 60 days after the receipt of such notice. We received a Notice of Default from the Trustee regarding our failure to timely file the Q2 Quarterly Report on July 29, 2015. The 60-day cure period specified in the Indenture expired on September 27, 2015, and an Event of Default under the Indenture existed as of that date. The Indenture provides that we may elect, as the sole and exclusive remedy for the Event of Default during the first 180 days after the occurrence of the Event of Default, to pay additional interest on the Convertible Notes at a rate equal to 0.50% per annum of the principal amount of the Notes (the “Additional Interest”). We elected to pay such Additional Interest and notified the Trustee of such election, and the Trustee notified the holders of Convertible Notes, all in accordance with the terms of the Indenture. The Additional Interest will accrue on all outstanding Convertible Notes from, and including, September 27, 2015 (the date on which the Event of Default occurred) to the earlier of (a) the date on which the Event of Default is cured or waived or (b) March 24, 2016 (the 180^th day from and after the date on which the Event of Default occurred). The Additional Interest will be payable in the same manner and on the same dates as the stated interest payable on the Convertible Notes. Federal Securities Litigation On July 20, 2015, Wu Winfred Huang, 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 Western District of Texas styled Huang v. EZCORP, Inc., et al. (Case No. 1:15-cv-00608-SS). The complaint names as defendants EZCORP, Inc., Stuart I. Grimshaw (our chief executive officer) and Mark E. Kuchenrither (our former chief financial officer) and asserts violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated thereunder. The complaint relates to the Company’s announcement on July 17, 2015 that it will restate the financial statements for fiscal 2014 and the first quarter of fiscal 2015, and alleges generally that the Company issued materially false or misleading statements concerning the Company, its finances, business operations and prospects and that the Company misrepresented the financial performance of the Grupo Finmart business. On August 14, 2015, a substantially identical lawsuit, styled Rooney v. EZCORP, Inc., et al. (Case No. 1:15-cv-00700-SS) was also filed in the United States District Court for the Western District of Texas. On September 28, 2015, the plaintiffs in these two lawsuits filed an agreed stipulation to be appointed co-lead plaintiffs and agreed that their two actions should be consolidated. On November 3, 2015, the Court entered an order consolidating the two actions under the caption In re EZCORP, Inc. Securities Litigation (Master File No. 1:15-cv-00608-SS), and appointed the two plaintiffs as co-lead plaintiffs, with their respective counsel appointed as co-lead counsel. This case is in the very early stages. We cannot predict the outcome of the litigation, but we intend to defend vigorously against all allegations and claims.

Organization and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Consolidation

Pawn Loan and Sales Revenue Recognition

Consumer Loans

Revenue Recognition

A number of circumstances cause delays in the receipt of payments on a Grupo Finmart loan. For example:


•	It often takes 90 days or more for the employer to set up initial payroll withholding and begin remitting payments to Grupo Finmart (a process referred to as “ratification”).


•	It is not unusual to have an interruption or delay in payments for a number of reasons, such as holidays, summer vacations, illness, convenio renewals, union permits and political elections.


•	Many convenios limit the amount that can be withheld from a borrower’s paycheck, and if the borrower has multiple loans outstanding, the withheld amount is generally used to repay the loans in the order in which they were made.


•	Some larger employers act as a consolidator and remitter on behalf of other smaller employers and the payment consolidation processes, or other issues with employer systems, sometimes cause interruptions in payments.

Bad Debt and Allowance For Losses

Bad Debt and Allowance for Losses


•	We reserve 100% of non-performing loans, which for this purpose we consider to be:


◦	Out-of-payroll loans for which Grupo Finmart is not receiving payments; and


◦	In-payroll loans for which Group Finmart has not received any payments for 180 consecutive days.


•	We also establish additional loan principal and accrued interest reserves for performing loans based on historical experience.

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.

A number of circumstances cause delays in the receipt of payments on a Grupo Finmart loan. For example:


•	It often takes 90 days or more for the employer to set up initial payroll withholding and begin remitting payments to Grupo Finmart (a process referred to as “ratification”).


•	It is not unusual to have an interruption or delay in payments for a number of reasons, such as holidays, summer vacations, illness, convenio renewals, union permits and political elections.


•	Many convenios limit the amount that can be withheld from a borrower’s paycheck, and if the borrower has multiple loans outstanding, the withheld amount is generally used to repay the loans in the order in which they were made.


•	Some larger employers act as a consolidator and remitter on behalf of other smaller employers and the payment consolidation processes, or other issues with employer systems, sometimes cause interruptions in payments.

We establish reserves for Grupo Finmart loans as follows:


•	We reserve 100% of non-performing loans, which for this purpose we consider to be:


◦	Out-of-payroll loans for which Grupo Finmart is not receiving payments; and


◦	In-payroll loans for which Group Finmart has not received any payments for 180 consecutive days.


•	We also establish additional loan principal and accrued interest reserves for performing loans based on historical experience.

Inventory and Cost of Goods Sold

Cash and Cash Equivalents and Cash Concentrations

Software Development Costs

Customer Layaway Deposits

Customer Layaways

Goodwill and Other Intangible Assets

Property and Equipment

Valuation of Tangible Long-Lived Assets

Fair value of Financial Instruments

Fair Value of Financial Instruments

Derivative Instruments and Hedging Policy

Derivative Instruments and Hedging Activities

Acquisitions

Foreign Currency Translation

Operations Expense

Administrative Expense

Advertising

We expense advertising costs as incurred.

Use of Estimates and Assumptions

Recently Adopted and Issued Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements

Earnings per Share

Discontinued Operations (Tables)

12 Months Ended

Sep. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued 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

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



	Fiscal Year Ended September 30,
	2014			2013			2012

	As Restated (See Note 2)
	(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)	19,819			4,144			(77		)
Loss from discontinued operations, net of tax	$	(34,753	)	$	(22,714	)	$	(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	11,301			17,454			6,734
Operating loss from discontinued operations before taxes	(4,265		)	(4,687		)	(206		)
Total termination costs related to the reorganization	53,100			—			—
Loss from discontinued operations before taxes	(57,365		)	(4,687		)	(206		)
Income tax provision	—			—			(87		)
Loss from discontinued operations, net of tax	(57,365		)	(4,687		)	(293		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(57,365	)	$	(4,611	)	$	(440	)

Consolidated:
Net revenues	$	12,249		$	26,721		$	16,718
Expenses	24,862			44,463			22,204
Operating loss from discontinued operations before taxes	(12,613		)	(17,742		)	(5,486		)
Total termination costs related to the reorganization*	99,189			22,190			—
Loss from discontinued operations before taxes	(111,802		)	(39,932		)	(5,486		)
Income tax benefit	19,778			6,660			143
Loss from discontinued operations, net of tax	(92,024		)	(33,272		)	(5,343		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	—			(76		)	147
Net loss from discontinued operations	$	(92,024	)	$	(33,196	)	$	(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.

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 information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
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Accounting Changes and Error Corrections [Abstract]

Restatement of Consolidated Financial Statements (Tables)

12 Months Ended

Sep. 30, 2014

Sep. 30, 2012

Schedule of Effects of the Restatement on Previously Issued Condensed Consolidated Financial Statements

The following tables summarize the impact of the restatement on our consolidated financial statements for the fiscal years ended September 30, 2014, September 30, 2013 and September 30, 2012:



	Fiscal 2014
				Restatement Adjustments
	As Previously Reported			Asset Sale Impact			Portfolio Review Impact			Other Impacts*			As Restated
	(in thousands, except per share amounts)
Total revenues	$	988,532		$	(16,714	)	$	(16,932	)	$	2,760		$	957,646
Net revenues	615,097			(18,692		)	(25,658		)	(518		)	570,229
Operating expenses	518,480			57			2,241			(5,305		)	515,473
Non-operating expenses	23,917			6,527			—			(882		)	29,562
Income from continuing operations before income taxes	72,700			(25,276		)	(27,899		)	5,669			25,194
Income tax expense	20,806									(15,550		)	5,256
Income from continuing operations, net of tax	$	51,894								$	(31,956	)	$	19,938

Net loss attributable to EZCORP, Inc.	$	(45,740	)							$	(18,959	)	$	(64,699	)

Basic loss per share attributable to EZCORP, Inc.	$	(0.84	)							$	(0.36	)	$	(1.20	)

Diluted loss per share attributable to EZCORP, Inc.	$	(0.84	)							$	(0.35	)	$	(1.19	)


*	Amounts in this column pertaining to Income tax expense, Income from continuing operations, net of tax, Net loss attributable to EZCORP, Inc., and Diluted loss per share attributable to EZCORP, Inc. are aggregate impacts for all restatement adjustments.



	Fiscal 2013
			Restatement Adjustments
	As Previously Reported		Asset Sale Impact		Portfolio Review Impact			Other Impacts*			As Restated
	(in thousands, except per share amounts)
Total revenues	$	980,121	$	—	$	(7,935	)	$	(2,018	)	$	970,168
Net revenues	624,704		—		(19,762		)	(2,018		)	602,924
Operating expenses	474,562		—		3,231			(2,552		)	475,241
Non-operating expenses	47,683		—		(1,642		)	1,162			47,203
Income from continuing operations before income taxes	102,459		—		(21,351		)	(628		)	80,480
Income tax expense	29,582							(3,384		)	26,198
Income from continuing operations, net of tax	$	72,877						$	(18,595	)	$	54,282

Net income attributable to EZCORP, Inc.	$	34,077						$	(11,769	)	$	22,308

Basic earnings per share attributable to EZCORP, Inc.	$	0.64						$	(0.23	)	$	0.41

Diluted earnings per share attributable to EZCORP, Inc.	$	0.63						$	(0.22	)	$	0.41


*	Amounts in this column pertaining to Income tax expense, Income from continuing operations, net of tax, Net income attributable to EZCORP, Inc., and Diluted earnings per share attributable to EZCORP, Inc. are aggregate impacts for all restatement adjustments.



	Fiscal 2012
				Restatement Adjustments
	As Previously Reported			Asset Sale Impact		Portfolio Review Impact			Other Impacts*			As Restated
	(in thousands, except per share amounts)
Total revenues	$	964,502		$	—	$	(921	)	$	(2,864	)	$	960,717
Net revenues	607,511			—		(8,723		)	(2,864		)	595,924
Operating expenses	400,263			—		(37		)	54			400,280
Non-operating income	(19,837		)	—		—			1,362			(18,475		)
Income from continuing operations before income taxes	227,085			—		(8,686		)	(4,280		)	214,119
Income tax expense	71,165								(3,500		)	67,665
Income from continuing operations, net of tax	$	155,920							$	(9,466	)	$	146,454

Net income attributable to EZCORP, Inc.	$	143,708							$	(6,863	)	$	136,845

Basic earnings per share attributable to EZCORP, Inc.	$	2.82							$	(0.13	)	$	2.69

Diluted earnings per share attributable to EZCORP, Inc.	$	2.81							$	(0.14	)	$	2.67


*	Amounts in this column pertaining to Income tax expense, Income from continuing operations, net of tax, Net income attributable to EZCORP, Inc., and Diluted earnings per share attributable to EZCORP, Inc. are aggregate impacts for all restatement adjustments.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	September 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated
Assets:
Current assets:
Cash and cash equivalents	$	56,329		$	(1,004	)	$	55,325
Restricted cash	62,406			1,089			63,495
Pawn loans	162,444			—			162,444
Consumer loans, net	67,594			(3,599		)	63,995
Pawn service charges receivable, net	31,044			—			31,044
Consumer loan fees and interest receivable, net	30,653			(18,006		)	12,647
Inventory, net	139,419			(1,244		)	138,175
Deferred tax asset	20,858			(3,286		)	17,572
Prepaid income taxes	28,655			28,414			57,069
Prepaid expenses and other assets	76,959			(43,862		)	33,097
Total current assets	676,361			(41,498		)	634,863
Investments in unconsolidated affiliates	91,098			683			91,781
Property and equipment, net	105,900			—			105,900
Restricted cash, non-current	4,257			813			5,070
Goodwill	346,577			—			346,577
Intangible assets, net	64,624			1,462			66,086
Non-current consumer loans, net	40,442			44,562			85,004
Deferred tax asset	13,154			(1,012		)	12,142
Other assets, net	61,058			2,063			63,121
Total assets	$	1,403,471		$	7,073		$	1,410,544

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	10,673		$	25,438		$	36,111
Current capital lease obligations	418			—			418
Accounts payable and other accrued expenses	97,213			(2,220		)	94,993
Other current liabilities	8,595			—			8,595
Customer layaway deposits	8,097			—			8,097
Total current liabilities	124,996			23,218			148,214
Long-term debt, less current maturities	356,430			35,624			392,054
Deferred gains and other long-term liabilities	11,359			3,813			15,172
Total liabilities	492,785			62,655			555,440
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	35,498			(12,698		)	22,800
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million at September 30, 2014; issued and outstanding: 50,614,767 at September 30, 2014	506			—			506
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	339,666			(7,402		)	332,264
Retained earnings	547,177			(37,591		)	509,586
Accumulated other comprehensive loss	(12,191		)	2,109			(10,082		)
EZCORP, Inc. stockholders’ equity	875,188			(42,884		)	832,304
Total liabilities and stockholders’ equity	$	1,403,471		$	7,073		$	1,410,544

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2014
	(in thousands, except per share amounts)
	As Previously Reported			Restatement Adjustments			As Restated
Revenues:
Merchandise sales	$	387,331		$	691		$	388,022
Jewelry scrapping sales	96,243			—			96,243
Pawn service charges	248,378			—			248,378
Consumer loan fees and interest	219,535			606			220,141
Other revenues	37,045			(32,183		)	4,862
Total revenues	988,532			(30,886		)	957,646
Merchandise cost of goods sold	247,393			1,244			248,637
Jewelry scrapping cost of goods sold	72,836			—			72,836
Consumer loan bad debt	53,206			12,738			65,944
Net revenues	615,097			(44,868		)	570,229
Operating expenses:
Operations	420,350			(3,284		)	417,066
Administrative	61,819			277			62,096
Depreciation	29,801			—			29,801
Amortization	5,475			—			5,475
Gain on sale or disposal of assets	(5,629		)	—			(5,629		)
Restructuring	6,664			—			6,664
Total operating expenses	518,480			(3,007		)	515,473
Operating income	96,617			(41,861		)	54,756
Interest expense, net	22,832			4,258			27,090
Equity in net income of unconsolidated affiliates	(5,948		)	—			(5,948		)
Impairment of investments	7,940			—			7,940
Other expense (income)	(907		)	1,387			480
Income from continuing operations before income taxes	72,700			(47,506		)	25,194
Income tax expense	20,806			(15,550		)	5,256
Income from continuing operations, net of tax	51,894			(31,956		)	19,938
Loss from discontinued operations, net of tax	(93,426		)	1,402			(92,024		)
Net loss	(41,532		)	(30,554		)	(72,086		)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	4,208			(11,595		)	(7,387		)
Net loss attributable to EZCORP, Inc.	$	(45,740	)	$	(18,959	)	$	(64,699	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.88		$	(0.38	)	$	0.50
Discontinued operations	(1.72		)	0.02			(1.70		)
Basic loss per share	$	(0.84	)	$	(0.36	)	$	(1.20	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.88		$	(0.38	)	$	0.50
Discontinued operations	(1.72		)	0.03			(1.69		)
Diluted loss per share	$	(0.84	)	$	(0.35	)	$	(1.19	)

Net income from continuing operations attributable to EZCORP, Inc.	$	47,686		$	(20,361	)	$	27,325
Loss from discontinued operations attributable to EZCORP, Inc.	(93,426		)	1,402			(92,024		)
Net loss attributable to EZCORP, Inc.	$	(45,740	)	$	(18,959	)	$	(64,699	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE LOSS

	Fiscal Year Ended September 30, 2014
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Net loss	$	(41,532	)	$	(30,554	)	$	(72,086	)
Other comprehensive loss:
Foreign currency translation loss	(5,812		)	1,747			(4,065		)
Foreign currency translation reclassification adjustment realized upon impairment	375			—			375
Loss on effective portion of cash flow hedge:				—
Other comprehensive loss before reclassifications	(453		)	—			(453		)
Amounts reclassified from accumulated other comprehensive income	49			—			49
Amounts reclassified from accumulated other comprehensive income	540			—			540
Reclassification adjustment for gain on available-for-sale securities included in net income	(540		)	—			(540		)
Income tax benefit (expense)	(598		)	(559		)	(1,157		)
Other comprehensive loss, net of tax	(6,439		)	1,188			(5,251		)
Comprehensive loss	$	(47,971	)	$	(29,366	)	$	(77,337	)
Attributable to redeemable noncontrolling interest:
Net (loss) income	4,208			(11,595		)	(7,387		)
Foreign currency translation loss	(768		)	(692		)	(1,460		)
Loss on effective portion of cash flow hedge	(154		)	—			(154		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	3,286			(12,287		)	(9,001		)
Comprehensive loss attributable to EZCORP, Inc.	$	(51,257	)	$	(17,079	)	$	(68,336	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Fiscal Year Ended September 30, 2014
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Operating activities:
Net loss	$	(41,532	)	$	(30,554	)	$	(72,086	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	38,627			—			38,627
Amortization of debt discount and consumer loan premium, net	2,611			—			2,611
Consumer loan loss provision	42,501			2,513			45,014
Deferred income taxes	(11,973		)	5,798			(6,175		)
Impairment of goodwill	84,158			—			84,158
Reversal of contingent consideration	(4,792		)	—			(4,792		)
Impairment of intangibles	11,908			(1,600		)	10,308
Restructuring	6,121			—			6,121
Amortization of deferred financing costs	5,137			—			5,137
Amortization of prepaid commissions	16,893			(2,368		)	14,525
Other	(2,453		)	202			(2,251		)
Gain on sale or disposal of assets	(5,371		)	—			(5,371		)
Gain on sale of loan portfolio	(33,000		)	33,000			—
Stock compensation	7,341			(496		)	6,845
Income from investments in unconsolidated affiliates	(5,948		)	—			(5,948		)
Impairment of investments	7,940			—			7,940
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(2,967		)	755			(2,212		)
Inventory, net	(898		)	1,244			346
Prepaid expenses, other current assets and other assets, net	(29,294		)	487			(28,807		)
Accounts payable and other accrued expenses	12,109			(2,973		)	9,136
Customer layaway deposits	(499		)	—			(499		)
Deferred gains and other long-term liabilities	11			(195		)	(184		)
Tax provision from stock compensation	609			—			609
Prepaid income taxes	(13,124		)	(20,356		)	(33,480		)
Dividends from unconsolidated affiliates	5,129			—			5,129
Net cash provided by operating activities	89,244			(14,543		)	74,701
Investing activities:
Loans made	(959,540		)	—			(959,540		)
Loans repaid	628,710			30,276			658,986
Recovery of pawn loan principal through sale of forfeited collateral	246,053			—			246,053
Additions to property and equipment	(22,964		)	—			(22,964		)
Acquisitions, net of cash acquired	(13,226		)	—			(13,226		)
Proceeds from sale of assets	86,129			(75,498		)	10,631
Net cash used in investing activities	(34,838		)	(45,222		)	(80,060		)
Financing activities:
Tax benefit from stock compensation	(609		)	—			(609		)
Taxes paid related to net share settlement of equity awards	(1,982		)	—			(1,982		)
Debt issuance costs	(14,017		)	—			(14,017		)
Payout of deferred and contingent consideration	(23,000		)	—			(23,000		)
Proceeds from issuance of convertible notes	230,000			—			230,000
Purchase of convertible notes hedges	(46,454		)	—			(46,454		)
Proceeds from issuance of warrants	25,106			—			25,106
Purchase of subsidiary shares from noncontrolling interest	(29,775		)	—			(29,775		)
Change in restricted cash	(63,207		)	5,316			(57,891		)
Proceeds from revolving line of credit	359,900			—			359,900
Payments on revolving line of credit	(500,800		)	—			(500,800		)
Proceeds from borrowings	103,178			72,835			176,013
Payments on borrowings and capital lease obligations	(60,299		)	(11,774		)	(72,073		)
Repurchase of common stock	(11,903		)	—			(11,903		)
Net cash provided by (used in) financing activities	(33,862		)	66,377			32,515
Effect of exchange rate changes on cash and cash equivalents	(532		)	(399		)	(931		)
Net increase in cash and cash equivalents	20,012			6,213			26,225
Cash and cash equivalents at beginning of period	36,317			(7,217		)	29,100

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Cash and cash equivalents at end of period	$	56,329		$	(1,004	)	$	55,325

Cash paid during the period for:
Interest	$	16,361		$	—		$	16,361
Income taxes	30,194			—			30,194

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	241,696		$	—		$	241,696
Deferred consideration	2,674			—			2,674
Change in accrued additions to property and equipment	(420		)	—			(420		)
Issuance of common stock to 401(k) plan	557			—			557
Equity adjustment due to noncontrolling interest purchase	6,609			—			6,609
Receivable from sale of portfolio	43,780			(43,780		)	—
Deferred finance cost payable related to convertible notes	1,092			—			1,092

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock						Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			Treasury Stock					EZCORP, Inc. Stockholders' Equity
	Shares			Par Value			Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			Shares			Par Value		EZCORP, Inc. Stockholders' Equity

	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240			$	543		$	320,777		$	599,880		$	(6,674	)	—			$	—	$	914,526
Issuance of common stock related to 401(k) match	45			—			557			—			—			—			—		557
Stock compensation	—			—			7,341			—			—			—			—		7,341
Purchase of subsidiary shares from noncontrolling interest	—			—			(6,594		)	—			(15		)	—			—		(6,609		)
Release of restricted stock	300			3			—			—			—			—			—		3
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	(1,000		)	(10		)	(4,930		)	(6,963		)	—			1,000			—		(11,903		)
Retirement of treasury stock	—			—			—			—			—			(1,000		)	—		—
Net loss attributable to EZCORP, Inc.	—			—			—			(45,740		)	—			—			—		(45,740		)
Balances at September 30, 2014	53,585			$	536		$	339,666		$	547,177		$	(12,191	)	—			$	—	$	875,188

	Restatement Adjustments
Balances at September 30, 2013	$	—		$	—		$	(240	)	$	(18,632	)	$	229		$	—		$	—	$	(18,643	)
Stock compensation	—			—			(496		)	—			—			—			—		(496		)
Purchase of subsidiary shares from noncontrolling interest	—			—			(6,666		)	—			—			—			—		(6,666		)
Foreign currency translation adjustment	—			—			—			—			1,880			—			—		1,880
Net loss attributable to EZCORP, Inc.	—			—			—			(18,959		)	—			—			—		(18,959		)
Balances at September 30, 2014	$	—		$	—		$	(7,402	)	$	(37,591	)	$	2,109		$	—		$	—	$	(42,884	)

	As Restated
Balances at September 30, 2013	54,240			$	543		$	320,537		$	581,248		$	(6,445	)	—			$	—	$	895,883
Issuance of common stock related to 401(k) match	45			—			557			—			—			—			—		557
Stock compensation	—			—			6,845			—			—			—			—		6,845
Purchase of subsidiary shares from noncontrolling interest	—			—			(13,260		)	—			(15		)	—			—		(13,275		)
Release of restricted stock	300			3			—			—			—			—			—		3
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	—			—			—			—			(3,747		)	—			—		(3,747		)
Foreign currency translation reclassification adjustment realized upon impairment	—			—			—			—			375			—			—		375
Purchase of treasury stock	(1,000		)	(10		)	(4,930		)	(6,963		)	—			1,000			—		(11,903		)
Retirement of treasury stock	—			—			—			—			—			(1,000		)	—		—
Net loss attributable to EZCORP, Inc.	—			—			—			(64,699		)	—			—			—		(64,699		)
Balances at September 30, 2014	53,585			$	536		$	332,264		$	509,586		$	(10,082	)	—			$	—	$	832,304

The effects of the restatement on our consolidated financial statements as of and for the fiscal year ended September 30, 2013 are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	September 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated
Assets:
Current assets:
Cash and cash equivalents	$	36,317		$	(7,217	)	$	29,100
Restricted cash	3,312			5,864			9,176
Pawn loans	156,637			—			156,637
Consumer loans, net	64,683			(7,803		)	56,880
Pawn service charges receivable, net	30,362			—			30,362
Consumer loan fees and interest receivable, net	36,292			(17,243		)	19,049
Inventory, net	145,200			—			145,200
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	16,105			8,008			24,113
Prepaid expenses and other assets	34,217			(3		)	34,214
Total current assets	536,950			(16,917		)	520,033
Investments in unconsolidated affiliates	97,085			—			97,085
Property and equipment, net	116,281			—			116,281
Restricted cash, non-current	2,156			1,353			3,509
Goodwill	433,300			—			433,300
Intangible assets, net	63,805			1,586			65,391
Non-current consumer loans, net	70,294			(4,806		)	65,488
Deferred tax asset	8,214			23			8,237
Other assets, net	24,105			(461		)	23,644
Total assets	$	1,352,190		$	(19,222	)	$	1,332,968

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	30,436		$	—		$	30,436
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	79,967			890			80,857
Other current liabilities	22,337			882			23,219
Customer layaway deposits	8,628			—			8,628
Total current liabilities	141,901			1,772			143,673
Long-term debt, less current maturities	215,939			—			215,939
Long-term capital lease obligations	391			—			391
Deferred gains and other long-term liabilities	24,040			5,745			29,785
Total liabilities	382,271			7,517			389,788
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	55,393			(8,096		)	47,297
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 56 million at September 30, 2013; issued and outstanding: 51,269,434 at September 30, 2013	513			—			513
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	320,777			(240		)	320,537
Retained earnings	599,880			(18,632		)	581,248
Accumulated other comprehensive loss	(6,674		)	229			(6,445		)
EZCORP, Inc. stockholders’ equity	914,526			(18,643		)	895,883
Total liabilities and stockholders’ equity	$	1,352,190		$	(19,222	)	$	1,332,968

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2013
	(in thousands, except per share amounts)
	As Previously Reported			Restatement Adjustments			As Restated
Revenues:
Merchandise sales	$	368,766		$	(681	)	$	368,085
Jewelry scrapping sales	131,702			—			131,702
Pawn service charges	251,354			—			251,354
Consumer loan fees and interest	219,752			(8,127		)	211,625
Other revenues	8,547			(1,145		)	7,402
Total revenues	980,121			(9,953		)	970,168
Merchandise cost of goods sold	218,617			—			218,617
Jewelry scrapping cost of goods sold	96,133			—			96,133
Consumer loan bad debt	40,667			11,827			52,494
Net revenues	624,704			(21,780		)	602,924
Operating expenses:
Operations	389,386			814			390,200
Administrative	52,474			(135		)	52,339
Depreciation	27,858			—			27,858
Amortization	3,485			—			3,485
Loss on sale or disposal of assets	1,359			—			1,359
Total operating expenses	474,562			679			475,241
Operating income	150,142			(22,459		)	127,683
Interest expense, net	15,168			—			15,168
Equity in net income of unconsolidated affiliates	(11,878		)	(1,362		)	(13,240		)
Impairment of investments	44,598			(1,400		)	43,198
Other income	(205		)	2,282			2,077
Income from continuing operations before income taxes	102,459			(21,979		)	80,480
Income tax expense	29,582			(3,384		)	26,198
Income from continuing operations, net of tax	72,877			(18,595		)	54,282
Loss from discontinued operations, net of tax	(34,452		)	1,180			(33,272		)
Net income	38,425			(17,415		)	21,010
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	4,424			(5,646		)	(1,222		)
Net loss from discontinued operations attributable to redeemable noncontrolling interest	(76		)	—			(76		)
Net income attributable to EZCORP, Inc.	$	34,077		$	(11,769	)	$	22,308

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	1.28		$	(0.25	)	$	1.03
Discontinued operations	(0.64		)	0.02			(0.62		)
Basic earnings per share	$	0.64		$	(0.23	)	$	0.41

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	1.27		$	(0.24	)	$	1.03
Discontinued operations	(0.64		)	0.02			(0.62		)
Diluted earnings per share	$	0.63		$	(0.22	)	$	0.41

Net income from continuing operations attributable to EZCORP, Inc.	$	68,453		$	(12,949	)	$	55,504
Loss from discontinued operations attributable to EZCORP, Inc.	(34,376		)	1,180			(33,196		)
Net income attributable to EZCORP, Inc.	$	34,077		$	(11,769	)	$	22,308

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Fiscal Year Ended September 30, 2013
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Net income	$	38,425		$	(17,415	)	$	21,010
Other comprehensive income:
Foreign currency translation loss	(11,614		)	869			(10,745		)
Foreign currency translation reclassification adjustment realized upon impairment	221			—			221
Loss on effective portion of cash flow hedge:
Other comprehensive gain before reclassifications	2,388			—			2,388
Amounts reclassified from accumulated other comprehensive income	(2,536		)	—			(2,536		)
Amounts reclassified from accumulated other comprehensive income	(1,721		)	—			(1,721		)
Reclassification adjustment for gain on available-for-sale securities included in net income	992			—			992
Income tax benefit	3,633			(287		)	3,346
Other comprehensive loss, net of tax	(8,637		)	582			(8,055		)
Comprehensive income	$	29,788		$	(16,833	)	$	12,955
Attributable to redeemable noncontrolling interest:
Net (loss) income	4,348			(5,646		)	(1,298		)
Foreign currency translation loss	(2,017		)	233			(1,784		)
Loss on effective portion of cash flow hedge	(59		)	—			(59		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	2,272			(5,413		)	(3,141		)
Comprehensive income attributable to EZCORP, Inc.	$	27,516		$	(11,420	)	$	16,096

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Fiscal Year Ended September 30, 2013
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Operating activities:
Net income	$	38,425		$	(17,415	)	$	21,010
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	34,918			—			34,918
Accretion of debt premium and consumer loan discount, net	(248		)	—			(248		)
Consumer loan loss provision	30,740			3,406			34,146
Deferred income taxes	(14,854		)	(29		)	(14,883		)
Impairment of intangibles	—			1,600			1,600
Amortization of deferred financing costs	3,208			—			3,208
Amortization of prepaid commissions	4,182			391			4,573
Other	3,713			1,149			4,862
Loss on sale or disposal of assets	7,043			—			7,043
Stock compensation	7,314			(186		)	7,128
Income from investments in unconsolidated affiliates	(11,878		)	(1,362		)	(13,240		)
Impairment of investments	44,598			(1,400		)	43,198
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(7,143		)	10,555			3,412
Inventory, net	(9,722		)	—			(9,722		)
Prepaid expenses, other current assets and other assets, net	(17,671		)	—			(17,671		)
Accounts payable and other accrued expenses	16,766			4,517			21,283
Customer layaway deposits	1,416			—			1,416
Deferred gains and other long-term liabilities	(8,898		)	(1,352		)	(10,250		)
Tax benefit from stock compensation	(293		)	—			(293		)
Prepaid income taxes	(5,775		)	(5,880		)	(11,655		)
Dividends from unconsolidated affiliates	10,632			—			10,632
Net cash provided by operating activities	126,473			(6,006		)	120,467
Investing activities:
Loans made	(923,103		)	—			(923,103		)
Loans repaid	597,528			5,184			602,712
Recovery of pawn loan principal through sale of forfeited collateral	237,717			—			237,717
Additions to property and equipment	(46,698		)	—			(46,698		)
Acquisitions, net of cash acquired	(14,810		)	—			(14,810		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(160,384		)	5,184			(155,200		)
Financing activities:
Proceeds from exercise of stock options	45			—			45
Tax benefit from stock compensation	293			—			293
Taxes paid related to net share settlement of equity awards	(3,640		)	—			(3,640		)
Debt issuance costs	(1,283		)	—			(1,283		)
Payout of deferred and contingent consideration	(13,277		)	—			(13,277		)
Purchase of subsidiary shares from noncontrolling interest	(627		)	—			(627		)
Contributions from noncontrolling interest	5,839			—			5,839
Change in restricted cash	(110		)	1,436			1,326
Proceeds from revolving line of credit	510,680			—			510,680
Payments on revolving line of credit	(470,000		)	—			(470,000		)
Proceeds from borrowings	(15,432		)	—			(15,432		)
Payments on borrowings and capital lease obligations	9,725			—			9,725
Net cash provided by financing activities	22,213			1,436			23,649
Effect of exchange rate changes on cash and cash equivalents	(462		)	822			360
Net decrease in cash and cash equivalents	(12,160		)	1,436			(10,724		)
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	36,317		$	(7,217	)	$	29,100

Cash paid during the period for:
Interest	$	12,553		$	—		$	12,553
Income taxes	47,108			—			47,108
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	261,837		$	—		$	261,837

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Issuance of common stock due to acquisitions	38,705		—	38,705
Deferred consideration	25,872		—	25,872
Contingent consideration	248		—	248
Change in accrued additions to property and equipment	492		—	492
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	10,404		—	10,404
Purchase of shares from noncontrolling interest	(788	)	—	(788	)
Issuance of common stock to 401(k) plan	556		—	556

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			Treasury Stock			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			Shares	Par Value		EZCORP, Inc. Stockholders' Equity

	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	—	$	—	$	834,828
Issuance of common stock related to 401(k) match	30	1		556			—			—			—	—		557
Stock compensation	—	—		7,314			—			—			—	—		7,314
Stock options exercised	18	—		45			—			—			—	—		45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			—	—		38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			—	—		10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(1,500		)	—			85			—	—		(1,415		)
Release of restricted stock	409	4		—			—			—			—	—		4
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 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 attributable to EZCORP, Inc.	—	—		—			34,077			—			—	—		34,077
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	—	$	—	$	914,526

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	—	$	—	$	(7,037	)
Stock compensation	—	—		(186		)	—			—			—	—		(186		)
Foreign currency translation adjustment	—	—		—			—			349			—	—		349
Net income attributable to EZCORP, Inc.	—	—		—			(11,769		)	—			—	—		(11,769		)
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		—	$	—	$	(18,643	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	—	$	—	$	827,791
Issuance of common stock related to 401(k) match	30	1		556			—			—			—	—		557
Stock compensation	—	—		7,128			—			—			—	—		7,128
Stock options exercised	18	—		45			—			—			—	—		45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			—	—		38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			—	—		10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(1,500		)	—			85			—	—		(1,415		)
Release of restricted stock	409	4		—			—			—			—	—		4
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 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	—	—		—			—			(6,302		)	—	—		(6,302		)
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			221			—	—		221
Net income attributable to EZCORP, Inc.	—	—		—			22,308			—			—	—		22,308
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	—	$	—	$	895,883

The effects of the restatement on our consolidated financial statements for the fiscal year ended September 30, 2012 are set forth below.

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2012
	(in thousands, except per share amounts)
	As Previously Reported			Restatement Adjustments			As Restated
Revenues:
Merchandise sales	$	333,064		$	—		$	333,064
Jewelry scrapping sales	202,481			—			202,481
Pawn service charges	233,538			—			233,538
Consumer loan fees and interest	190,746			(2,998		)	187,748
Other revenues	4,673			(787		)	3,886
Total revenues	964,502			(3,785		)	960,717
Merchandise cost of goods sold	190,637			—			190,637
Jewelry scrapping cost of goods sold	130,715			—			130,715
Consumer loan bad debt	35,639			7,802			43,441
Net revenues	607,511			(11,587		)	595,924
Operating expenses:
Operations	328,793			56			328,849
Administrative	47,912			(39		)	47,873
Depreciation	21,851			—			21,851
Amortization	1,956			—			1,956
Gain on sale or disposal of assets	(249		)	—			(249		)
Total operating expenses	400,263			17			400,280
Operating income	207,248			(11,604		)	195,644
Interest income, net	(1,549		)	—			(1,549		)
Equity in net income of unconsolidated affiliates	(17,400		)	1,362			(16,038		)
Other income	(888		)	—			(888		)
Income from continuing operations before income taxes	227,085			(12,966		)	214,119
Income tax expense	71,165			(3,500		)	67,665
Income from continuing operations, net of tax	155,920			(9,466		)	146,454
Loss from discontinued operations, net of tax	(5,343		)	—			(5,343		)
Net income	150,577			(9,466		)	141,111
Net income from continuing operations attributable to redeemable noncontrolling interest	6,722			(2,603		)	4,119
Net income from discontinued operations attributable to redeemable noncontrolling interest	147			—			147
Net income attributable to EZCORP, Inc.	$	143,708		$	(6,863	)	$	136,845

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	2.93		$	(0.13	)	$	2.80
Discontinued operations	(0.11		)	—			(0.11		)
Basic earnings per share	$	2.82		$	(0.13	)	$	2.69

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	2.92		$	(0.14	)	$	2.78
Discontinued operations	(0.11		)	—			(0.11		)
Diluted earnings per share	$	2.81		$	(0.14	)	$	2.67

Net income from continuing operations attributable to EZCORP, Inc.	$	149,198		$	(6,863	)	$	142,335
Loss from discontinued operations attributable to EZCORP, Inc.	(5,490		)	—			(5,490		)
Net income attributable to EZCORP, Inc.	$	143,708		$	(6,863	)	$	136,845

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Fiscal Year Ended September 30, 2012
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Net income	$	150,577		$	(9,466	)	$	141,111
Other comprehensive income:
Foreign currency translation loss	(7		)	(294		)	(301		)
Unrealized holding loss on available-for-sale securities arising during period	(735		)	—			(735		)
Income tax benefit	2,330			94			2,424
Other comprehensive income, net of tax	1,588			(200		)	1,388
Comprehensive income	$	152,165		$	(9,666	)	$	142,499
Attributable to redeemable noncontrolling interest:
Net income	6,869			(2,603		)	4,266
Foreign currency translation gain	955			(80		)	875
Comprehensive income attributable to redeemable noncontrolling interest	7,824			(2,683		)	5,141
Comprehensive income attributable to EZCORP, Inc.	$	144,341		$	(6,983	)	$	137,358

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Fiscal Year Ended September 30, 2012
	(in thousands)
	As Previously Reported			Restatement Adjustments			As Restated
Operating activities:
Net income	$	150,577		$	(9,466	)	141,111
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	25,268			—			25,268
Accretion of debt premium and consumer loan discount, net	(15,091		)	—			(15,091		)
Consumer loan loss provision	17,833			2,407			20,240
Deferred income taxes	2,761			(1,471		)	1,290
Amortization of deferred financing costs	2,478			—			2,478
Amortization of prepaid commissions	396			71			467
Gain on sale or disposal of assets	(1		)	—			(1		)
Stock compensation	6,714			(54		)	6,660
Income from investments in unconsolidated affiliates	(17,400		)	1,362			(16,038		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(5,359		)	6,689			1,330
Inventory, net	(4,017		)	—			(4,017		)
Prepaid expenses, other current assets and other assets, net	(15,196		)	—			(15,196		)
Accounts payable and other accrued expenses	4,347			(2,751		)	1,596
Customer layaway deposits	218			—			218
Deferred gains and other long-term liabilities	(8,782		)	3,539			(5,243		)
Tax benefit from stock compensation	(1,602		)	—			(1,602		)
Prepaid income taxes	(7,787		)	(2,128		)	(9,915		)
Dividends from unconsolidated affiliates	5,560			—			5,560
Net cash provided by operating activities	140,917			(1,802		)	139,115
Investing activities:
Loans made	(802,896		)	—			(802,896		)
Loans repaid	520,193			2,002			522,195
Recovery of pawn loan principal through sale of forfeited collateral	240,381			—			240,381
Additions to property and equipment	(45,796		)	—			(45,796		)
Acquisitions, net of cash acquired	(128,647		)	—			(128,647		)
Net cash used in investing activities	(216,765		)	2,002			(214,763		)
Financing activities:
Proceeds from exercise of stock options	649			—			649
Tax provision from stock compensation	1,602			—			1,602
Taxes paid related to net share settlement of equity awards	(1,184		)	—			(1,184		)
Debt issuance costs	(3,225		)	—			(3,225		)
Change in restricted cash	(5,482		)	(8,653		)	(14,135		)
Proceeds from revolving line of credit	792,927			—			792,927
Payments on revolving line of credit	(679,986		)	—			(679,986		)
Proceeds from borrowings	2,461			—			2,461
Payments on borrowings and capital lease obligations	(8,496		)	—			(8,496		)
Net cash provided by financing activities	99,266			(8,653		)	90,613
Effect of exchange rate changes on cash and cash equivalents	1,090			(200		)	890
Net increase in cash and cash equivalents	24,508			(8,653		)	15,855
Cash and cash equivalents at beginning of period	23,969			—			23,969
Cash and cash equivalents at end of period	$	48,477		$	(8,653	)	$	39,824

Cash paid during the period for:
Interest	$	2,480		$	—		$	2,480
Income taxes	83,010			—			83,010

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	248,090		$	—		$	248,090
Issuance of common stock due to acquisitions	17,984			—			17,984
Deferred consideration	938			—			938
Contingent consideration	23,432			—			23,432
Issuance of common stock to 401(k) plan	459			—			459

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(in thousands)
	As Previously Reported
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Issuance of common stock related to 401(k) match	19	—		459			—			—			459
Stock compensation	—	—		6,714			—			—			6,714
Stock options exercised	201	2		647			—			—			649
Issuance of common stock due to acquisitions	635	6		17,992			—			—			17,998
Release of restricted stock	172	1		—			—			—			1
Excess tax benefit from stock compensation	—	2		1,600			—			—			1,602
Taxes paid related to net share settlement of equity awards	—	—		(1,184		)	—			—			(1,184		)
Unrealized loss on available-for-sale securities	—	—		—			—			(478		)	(478		)
Foreign currency translation adjustment	—	—		—			—			1,111			1,111
Net income attributable to EZCORP, Inc.	—	—		—			143,708			—			143,708
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	$	834,828

	Restatement Adjustments
Balances at September 30, 2011	—	$	—	$	—		$	—		$	—		$	—
Stock compensation	—	—		(54		)	—			—			(54		)
Foreign currency translation adjustment	—	—		—			—			(120		)	(120		)
Net income attributable to EZCORP, Inc.	—	—		—			(6,863		)	—			(6,863		)
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	$	(7,037	)

	As Restated
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Issuance of common stock related to 401(k) match	19	—		459			—			—			459
Stock compensation	—	—		6,660			—			—			6,660
Stock options exercised	201	2		647			—			—			649
Issuance of common stock due to acquisitions	635	6		17,992			—			—			17,998
Release of restricted stock	172	1		—			—			—			1
Excess tax benefit from stock compensation	—	2		1,600			—			—			1,602
Taxes paid related to net share settlement of equity awards	—	—		(1,184		)	—			—			(1,184		)
Unrealized loss on available-for-sale securities	—	—		—			—			(478		)	(478		)
Foreign currency translation adjustment	—	—		—			—			991			991
Net income attributable to EZCORP, Inc.	—	—		—			136,845			—			136,845
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791

See Note 19 for the restated unaudited financial statements for each of the fiscal quarters within fiscal 2014, 2013 and 2012 (other than the first quarter of fiscal 2012, which was not restated).

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		6,078
Fair value of total consideration transferred	55,568		37,859
Cash acquired	—		(3,040		)
Total purchase price	$	55,568	$	34,819

Schedule of recognized identified assets acquired and liabilities assumed



	Fiscal Year Ended September 30, 2013
	Go Cash		Other Acquisitions
	(in thousands)
Current assets:
Pawn loans	$	—	$	5,714
Consumer loans, net	—		1,470
Service charges and fees receivable, net	23		399
Inventory, net	—		2,441
Prepaid expenses and other assets	120		508
Total current assets	143		10,532
Property and equipment, net	268		1,078
Goodwill	44,020		17,187
Non-current consumer loans, net	—		3,336
Intangible assets	11,215		5,871
Other assets	124		314
Total assets	$	55,770	$	38,318
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	$	34,819

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
	As Restated (See Note 2)
	(in thousands, except per share amounts)
Net income from continuing operations attributable to EZCORP, Inc. (A)	$	27,325			$	55,504		$	142,335
Loss from discontinued operations, net of tax (B)	(92,024		)		(33,196		)	(5,490		)
Net (loss) income attributable to EZCORP (C)	$	(64,699	)		$	22,308		$	136,845

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)	$	0.50			$	1.03		$	2.80
Discontinued operations (B / D)	(1.70		)		(0.62		)	(0.11		)
Basic (loss) earnings per share (C / D)	$	(1.20	)		$	0.41		$	2.69

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / E)	$	0.50			$	1.03		$	2.78
Discontinued operations (B / E)	(1.69		)	*	(0.62		)	(0.11		)
Diluted (loss) earnings per share (C / E)	$	(1.19	)	*	$	0.41		$	2.67

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	$	91,781	$	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
			As Restated (See Note 2)
	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	6,990		8,191
Domain name	13		215
Total	$	15,839	$	17,242

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

*Measurement period adjustment related to Go Cash acquisition. See Note 4 for details.

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
	As Restated (See Note 2)
	(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	17,640		(4,418		)	13,222		19,805		(2,580		)	17,225
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	$	69,030	$	(18,783	)	$	50,247	$	66,264	$	(18,115	)	$	48,149

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
	As Restated (See Note 2)
	(in thousands)
Trade accounts payable	$	30,288	$	22,014
Accrued payroll	14,260		9,333
Bonus accrual	6,300		7,528
Other payroll related expenses	4,137		4,265
Accrued interest	3,337		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	7,038		5,464
Other accrued expenses	9,835		13,830
	$	94,993	$	80,857

Other current liabilities consisted of the following:



	September 30,
	2014		2013
	As Restated (See Note 2)
	(in thousands)
Deferred consideration payable	$	8,595	$	11,524
Contingent consideration payable	—		11,695
	$	8,595	$	23,219

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
	As Restated (See Note 2)
	(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
17% secured notes due 2015 consolidated from VIEs	3,207		—			—		—
10% unsecured notes due 2016	118		—			121		—
12% secured notes due 2016	3,881		174			—		—
15% secured notes due 2016 consolidated from VIEs	9,638		—			—		—
11% secured notes due 2017 consolidated from VIEs	14,982		—			—		—
11% secured notes due 2017 consolidated from VIEs	13,590		—			—		—
15% secured notes due 2017 consolidated from VIEs	19,645		—			—		—
12% secured notes due 2020	22,314		—			—		—
Total	428,583		(44,130		)	247,299		724
Less current portion	36,529		177			30,969		543
Total long-term debt and capital lease obligations	$	392,054	$	(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
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 3
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Topic 835
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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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
	As Restated (See Note 2)
	(in thousands)
Gross compensation costs:
Restricted stock	$	6,845		$	7,128		$	6,660
Total gross compensation costs	6,845			7,128			6,660
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	$	3,269		$	4,668		$	4,457

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
	As Restated (See Note 2)
	(in thousands)
Balance as of September 30, 2012	$	50,998
Acquisition of redeemable noncontrolling interest	2,836
Sale of additional shares to parent	(9,531		)
Net loss attributable to redeemable noncontrolling interest	(1,298		)
Contribution to maintain ownership percentage	6,135
Foreign currency translation adjustment attributable to noncontrolling interest	(1,784		)
Effective portion of cash flow hedge	(59		)
Balance as of September 30, 2013	$	47,297
Sale of additional shares to parent	(15,496		)
Net loss attributable to redeemable noncontrolling interest	(7,387		)
Foreign currency translation adjustment attributable to noncontrolling interest	(1,460		)
Effective portion of cash flow hedge	(154		)
Balance as of September 30, 2014	$	22,800

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
	As Restated (See Note 2)
	(in thousands)
Current:
Federal	$	21,928		$	39,641		$	58,736
State and foreign	(10,498		)	1,490			7,667
	11,430			41,131			66,403
Deferred:
Federal	(1,220		)	(17,689		)	1,894
State and foreign	(4,954		)	2,756			(632		)
	(6,174		)	(14,933		)	1,262
Total income tax expense	$	5,256		$	26,198		$	67,665

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
	As Restated (See Note 2)
	(in thousands)
Income taxes at the federal statutory rate	$	8,818		$	28,170		$	74,942
Non-deductible expense related to incentive stock options	—			—			(633		)
State income tax, net of federal benefit	(910		)	1,169			272
Change in valuation allowance	481			681			1,099
Federal tax credits	(124		)	(314		)	(923		)
Foreign tax credit	(2,174		)	(3,263		)	(4,342		)
Foreign rate differential	(445		)	85			(2,842		)
Other	(390		)	(330		)	92
Total income tax expense	$	5,256		$	26,198		$	67,665
Effective tax rate	21		%	33		%	32		%

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
	As Restated (See Note 2)
	(in thousands)
Deferred tax assets:
Albemarle & Bond loss carryforward	$	4,067		$	15,020
Tax over book inventory	15,599			12,520
Accrued liabilities	16,536			15,340
Pawn service charges receivable	3,450			3,450
Tax over book depreciation	1,066			—
State and foreign net operating loss carry-forwards	198			659
Total deferred tax assets	40,916			46,989
Deferred tax liabilities:
Tax over book amortization	—			12,593
Foreign income and dividends	476			5,371
Tax over book depreciation	8,299			2,026
Stock compensation	875			1,442
Prepaid expenses	1,388			1,359
Total deferred tax liabilities	11,038			22,791
Net deferred tax asset	29,878			24,198
Valuation allowance	(164		)	(659		)
Net deferred tax asset	$	29,714		$	23,539

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

	As Restated (See Note 2)
	(in thousands, except per share amounts)
Year Ended September 30, 2014
Total revenues	$	253,756		$	245,131		$	223,134		$	235,625
Net revenues	151,407			149,921			135,588			133,313
(Loss) income from continuing operations, net of tax	19,669			5,223			3,669			(8,623		)
Loss from discontinued operations, net of tax	(2,735		)	(634		)	(2,076		)	(86,579		)
Net (loss) income	16,934			4,589			1,593			(95,202		)
Net income from continuing operations attributable to redeemable noncontrolling interest	(1,796		)	(1,553		)	(2,337		)	(1,701		)
Net (loss) income attributable to EZCORP, Inc.	$	18,730		$	6,142		$	3,930		$	(93,501	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.40		$	0.12		$	0.11		$	(0.13	)
Discontinued operations	(0.05		)	(0.01		)	(0.04		)	(1.62		)
Basic (loss) earnings per share	$	0.35		$	0.11		$	0.07		$	(1.75	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.39		$	0.12		$	0.11		$	(0.13	)
Discontinued operations	(0.05		)	(0.01		)	(0.04		)	(1.62		)
Diluted (loss) earnings per share	$	0.34		$	0.11		$	0.07		$	(1.75	)

Year Ended September 30, 2013
Total revenues	$	261,239		$	256,890		$	223,451		$	228,588
Net revenues	161,102			159,542			141,728			140,552
(Loss) income from continuing operations, net of tax	29,555			32,670			15,241			(23,184		)
Loss from discontinued operations, net of tax	(2,562		)	(3,425		)	(22,289		)	(4,996		)
Net (loss) income	26,993			29,245			(7,048		)	(28,180		)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	26			(995		)	(152		)	(101		)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest	(106		)	12			54			(36		)
Net (loss) income attributable to EZCORP, Inc.	$	27,073		$	30,228		$	(6,950	)	$	(28,043	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.57		$	0.63		$	0.28		$	(0.42	)
Discontinued operations	(0.05		)	(0.06		)	(0.41		)	(0.10		)
Basic (loss) earnings per share	$	0.52		$	0.57		$	(0.13	)	$	(0.52	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.57		$	0.63		$	0.28		$	(0.43	)
Discontinued operations	(0.05		)	(0.06		)	(0.41		)	(0.10		)
Diluted (loss) earnings per share	$	0.52		$	0.57		$	(0.13	)	$	(0.53	)

The following tables summarize the impact of the restatement adjustments for each quarterly period within fiscal 2014.



	Fiscal 2014
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Fiscal Year
	December 31, 2013			March 31, 2014			June 30, 2014			September 30, 2014			September 30, 2014
	(in thousands)
Income from continuing operations before income taxes (as previously reported)	$	37,847		$	14,035		$	19,207		$	1,611		$	72,700
Asset sale impact	(3,221		)	(3,590		)	(8,661		)	(9,804		)	(25,276		)
Portfolio review impact	(9,430		)	(5,259		)	(6,970		)	(6,240		)	(27,899		)
Other impacts	(704		)	889			499			4,985			5,669
Net impact of adjustments	(13,355		)	(7,960		)	(15,132		)	(11,059		)	(47,506		)
Income (loss) from continuing operations before income taxes (as restated)	$	24,492		$	6,075		$	4,075		$	(9,448	)	$	25,194



	Fourth Quarter of Fiscal 2014									Third Quarter of Fiscal 2014
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	242,209		$	(6,584	)	$	235,625		$	232,602		$	(9,468	)	$	223,134
Net revenues	142,810			(9,497		)	133,313			149,951			(14,363		)	135,588
Operating expenses	137,813			(2,140		)	135,673			127,155			(852		)	126,303
Non-operating expenses	3,386			3,702			7,088			3,589			1,621			5,210
(Loss) income from continuing operations before income taxes	1,611			(11,059		)	(9,448		)	19,207			(15,132		)	4,075
Income tax (benefit) expense	2,342			(3,167		)	(825		)	4,303			(3,897		)	406
(Loss) income from continuing operations, net of tax	$	(731	)	$	(7,892	)	$	(8,623	)	$	14,904		$	(11,235	)	$	3,669
Net (loss) income attributable to EZCORP, Inc.	$	(87,807	)	$	(5,694	)	$	(93,501	)	$	11,506		$	(7,576	)	$	3,930
Diluted (loss) earnings per share attributable to EZCORP, Inc.	$	(1.64	)	$	(0.11	)	$	(1.75	)	$	0.21		$	(0.14	)	$	0.07
Balance Sheet Data:
Total current assets	$	676,361		$	(41,498	)	$	634,863		$	646,227		$	(16,068	)	$	630,159
Total assets	1,403,471			7,073			1,410,544			1,522,367			(1,834		)	1,520,533
Total current liabilities	124,996			23,218			148,214			128,705			19,079			147,784
Total liabilities	492,785			62,655			555,440			507,796			48,440			556,236
Total temporary equity	35,498			(12,698		)	22,800			36,645			(10,983		)	25,662
EZCORP, Inc. stockholders’ equity	875,188			(42,884		)	832,304			977,926			(39,291		)	938,635
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	89,244		$	(14,543	)	$	74,701		$	60,779		$	(17,522	)	$	43,257
Net cash used in investing activities	(34,838		)	(45,222		)	(80,060		)	(31,190		)	(11,911		)	(43,101		)
Net cash provided by (used in) financing activities	(33,862		)	66,377			32,515			(16,188		)	36,484			20,296
Net increase in cash and cash equivalents	$	20,012		$	6,213		$	26,225		$	13,682		$	6,652		$	20,334



	Second Quarter of Fiscal 2014									First Quarter of Fiscal 2014
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	250,682		$	(5,551	)	$	245,131		$	263,039		$	(9,283	)	$	253,756
Net revenues	158,479			(8,558		)	149,921			163,857			(12,450		)	151,407
Operating expenses	130,397			(400		)	129,997			123,115			385			123,500
Non-operating expenses	14,047			(198		)	13,849			2,895			520			3,415
Income from continuing operations before income taxes	14,035			(7,960		)	6,075			37,847			(13,355		)	24,492
Income tax expense	4,203			(3,351		)	852			9,958			(5,135		)	4,823
Income from continuing operations, net of tax	$	9,832		$	(4,609	)	$	5,223		$	27,889		$	(8,220	)	$	19,669
Net income attributable to EZCORP, Inc.	$	7,992		$	(1,850	)	$	6,142		$	22,569		$	(3,839	)	$	18,730
Diluted earnings per share attributable to EZCORP, Inc.	$	0.15		$	(0.04	)	$	0.11		$	0.42		$	(0.08	)	$	0.34
Balance Sheet Data:
Total current assets	$	537,113		$	(33,914	)	$	503,199		$	556,455		$	(29,504	)	$	526,951
Total assets	1,352,236			(19,092		)	1,333,144			1,369,129			(9,278		)	1,359,851
Total current liabilities	106,680			6,492			113,172			111,777			7,922			119,699
Total liabilities	339,653			19,814			359,467			370,257			25,071			395,328
Total temporary equity	58,107			(14,390		)	43,717			57,578			(11,753		)	45,825
EZCORP, Inc. stockholders’ equity	954,476			(24,516		)	929,960			941,294			(22,596		)	918,698
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	53,617		$	(10,020	)	$	43,597		$	17,454		$	(3,963	)	$	13,491
Net cash (used in) provided by investing activities	16,086			(7,116		)	8,970			(4,342		)	(14,728		)	(19,070		)
Net cash (used in) provided by financing activities	(73,810		)	24,540			(49,270		)	(11,046		)	20,148			9,102
Net (decrease) increase in cash and cash equivalents	(4,119		)	7,347			3,228			2,169			1,420			3,589

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended June 30, 2014 (the third quarter of fiscal 2014) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	June 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	49,999		$	(565	)	$	49,434
Restricted cash	13,248			35,881			49,129
Pawn loans	157,491			—			157,491
Consumer loans, net	76,748			(11,961		)	64,787
Pawn service charges receivable, net	29,307			—			29,307
Consumer loan fees and interest receivable, net	38,351			(23,319		)	15,032
Inventory, net	132,021			(1,182		)	130,839
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	21,779			21,898			43,677
Prepaid expenses and other assets	113,458			(38,297		)	75,161
Total current assets	646,227			(16,068		)	630,159
Investments in unconsolidated affiliates	90,730			—			90,730
Property and equipment, net	109,458			—			109,458
Restricted cash, non-current	22,473			(17,895		)	4,578
Goodwill	436,765			—			436,765
Intangible assets, net	78,918			(173		)	78,745
Non-current consumer loans, net	51,798			32,832			84,630
Deferred tax asset	9,308			23			9,331
Other assets, net	76,690			(553		)	76,137
Total assets	$	1,522,367		$	(1,834	)	$	1,520,533

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	21,029		$	20,096		$	41,125
Current capital lease obligations	520			—			520
Accounts payable and other accrued expenses	90,234			(1,017		)	89,217
Other current liabilities	8,716			—			8,716
Customer layaway deposits	8,206			—			8,206
Total current liabilities	128,705			19,079			147,784
Long-term debt, less current maturities	360,628			26,589			387,217
Deferred gains and other long-term liabilities	18,463			2,772			21,235
Total liabilities	507,796			48,440			556,236
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	36,645			(10,983		)	25,662
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million at June 30, 2014; issued and outstanding: 51,612,246 at June 30, 2014	519			—			519
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	347,216			(7,347		)	339,869
Retained earnings	641,947			(31,897		)	610,050
Accumulated other comprehensive income	115			(47		)	68
Treasury stock, at cost; 1 million shares at June 30, 2014	(11,901		)	—			(11,901		)
EZCORP, Inc. stockholders’ equity	977,926			(39,291		)	938,635
Total liabilities and stockholders’ equity	$	1,522,367		$	(1,834	)	$	1,520,533

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended June 30, 2014
	As Previously Reported				Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	89,170			$	—		$	89,170
Jewelry scrapping sales	20,273				—			20,273
Pawn service charges	59,917				—			59,917
Consumer loan fees and interest	52,459				275			52,734
Other revenues	10,783				(9,743		)	1,040
Total revenues	232,602				(9,468		)	223,134
Merchandise cost of goods sold	55,751				263			56,014
Jewelry scrapping cost of goods sold	15,131				—			15,131
Consumer loan bad debt	11,769				4,632			16,401
Net revenues	149,951				(14,363		)	135,588
Operating expenses:
Operations	103,788				(590		)	103,198
Administrative	14,467				(262		)	14,205
Depreciation	7,460				—			7,460
Amortization	1,306				—			1,306
Loss on sale or disposal of assets	134				—			134
Total operating expenses	127,155				(852		)	126,303
Operating income	22,796				(13,511		)	9,285
Interest expense, net	6,076			—	986			7,062
Equity in net income of unconsolidated affiliates	(2,117		)		—			(2,117		)
Other loss (income)	(370		)		635			265
Income from continuing operations before income taxes	19,207				(15,132		)	4,075
Income tax expense	4,303				(3,897		)	406
Income from continuing operations, net of tax	14,904				(11,235		)	3,669
Loss from discontinued operations, net of tax	(2,561		)		485			(2,076		)
Net (loss) income	12,343				(10,750		)	1,593
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	837				(3,174		)	(2,337		)
Net income attributable to EZCORP, Inc.	$	11,506			$	(7,576	)	$	3,930

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.26			$	(0.15	)	$	0.11
Discontinued operations	(0.05		)		0.01			(0.04		)
Basic earnings per share	$	0.21			$	(0.14	)	$	0.07

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.26			$	(0.15	)	$	0.11
Discontinued operations	(0.05		)		0.01			(0.04		)
Diluted earnings per share	$	0.21			$	(0.14	)	$	0.07

Net income from continuing operations attributable to EZCORP, Inc.	$	14,067			$	(8,061	)	$	6,006
Loss from discontinued operations attributable to EZCORP, Inc.	(2,561		)		485			(2,076		)
Net income attributable to EZCORP, Inc.	$	11,506			$	(7,576	)	$	3,930

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended June 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	12,343		$	(10,750	)	$	1,593
Other comprehensive income:
Foreign currency translation gain	6,897			(1,553		)	5,344
Loss on effective portion of cash flow hedge:
Unrealized loss before reclassification	(497		)	—			(497		)
Amounts reclassified from accumulated other comprehensive income	272			—			272
Amounts reclassified from accumulated other comprehensive income	(77		)	—			(77		)
Income tax expense	(1,096		)	278			(818		)
Other comprehensive income, net of tax	5,499			(1,275		)	4,224
Comprehensive income	$	17,842		$	(12,025	)	$	5,817
Attributable to redeemable noncontrolling interest:
Net (loss) income	837			(3,174		)	(2,337		)
Foreign currency translation gain	1,581			(1,104		)	477
Amounts reclassified from accumulated other comprehensive income	(90		)	—			(90		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	2,328			(4,278		)	(1,950		)
Comprehensive income attributable to EZCORP, Inc.	$	15,514		$	(7,747	)	$	7,767

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Nine Months Ended June 30, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	45,805		$	(22,689	)	$	23,116
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	28,083			—			28,083
Accretion of debt premium and consumer loan discount, net	—			(68		)	(68		)
Consumer loan loss provision	26,335			2,566			28,901
Deferred income taxes	(1,280		)	—			(1,280		)
Amortization of deferred financing costs	—			4,166			4,166
Amortization of prepaid commissions	—			10,039			10,039
Other	4,252			(5,005		)	(753		)
Gain on sale or disposal of assets	(6,137		)	—			(6,137		)
Gain on sale of loan portfolio	(14,312		)	14,312			—
Stock compensation expense	9,929			(442		)	9,487
Income from investments in unconsolidated affiliates	(3,880		)	—			(3,880		)
Impairment of investments	7,940			—			7,940
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(4,407		)	5,984			1,577
Inventory, net	1,061			1,182			2,243
Receivables, prepaid expenses, other current assets and other assets, net	(25,402		)	(9,947		)	(35,349		)
Accounts payable and other accrued expenses	(7,221		)	(1,913		)	(9,134		)
Deferred gains and other long-term liabilities	943			(1,285		)	(342		)
Customer layaway deposits	(433		)	—			(433		)
Tax provision from stock compensation	570			(570		)	—
Prepaid income taxes	(6,196		)	(13,852		)	(20,048		)
Dividends from unconsolidated affiliates	5,129			—			5,129
Net cash provided by operating activities	60,779			(17,522		)	43,257
Investing activities:
Loans made	(705,181		)	—			(705,181		)
Loans repaid	476,196			22,026			498,222
Recovery of pawn loan principal through sale of forfeited collateral	182,004			—			182,004
Additions to property and equipment	(15,930		)	—			(15,930		)
Acquisitions, net of cash acquired	(12,990		)	—			(12,990		)
Proceeds from sale of assets	44,568			(33,937		)	10,631
Other investing activities	143			—			143
Net cash used in investing activities	(31,190		)	(11,911		)	(43,101		)
Financing activities:
Tax benefit from stock compensation	(569		)	569			—
Taxes paid related to net share settlement of equity awards	(1,990		)	—			(1,990		)
Debt issuance costs	(12,686		)	—			(12,686		)
Payout of deferred and contingent consideration	(23,000		)	—			(23,000		)
Proceeds from issuance of convertible notes	200,000			—			200,000
Purchase of convertible notes hedges	(40,395		)	—			(40,395		)
Proceeds from issuance of warrants	21,824			—			21,824
Purchase of subsidiary shares from noncontrolling interest	(21,139		)	—			(21,139		)
Change in restricted cash	(29,992		)	(10,769		)	(40,761		)
Proceeds from revolving line of credit	389,900			—			389,900
Payments on revolving line of credit	(530,800		)	—			(530,800		)
Proceeds from borrowings	102,138			52,268			154,406
Payments on borrowings and capital lease obligations	(57,578		)	(5,584		)	(63,162		)
Repurchase of common stock	(11,901		)	—			(11,901		)
Net cash provided by (used in) financing activities	(16,188		)	36,484			20,296
Effect of exchange rate changes on cash and cash equivalents	281			(399		)	(118		)
Net increase in cash and cash equivalents	13,682			6,652			20,334
Cash and cash equivalents at beginning of period	36,317			(7,217		)	29,100
Cash and cash equivalents at end of period	$	49,999		$	(565	)	$	49,434

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	171,288	$	—		$	171,288
Deferred consideration	2,692		—			2,692
Issuance of common stock to 401(k) plan	557		—			557
Equity adjustment due to noncontrolling interest purchase	6,588		—			6,588
Receivable from sale of portfolio	38,269		(38,269		)	—
Receivable from issuance of convertible notes	30,000		—			30,000
Payable to purchase convertible note hedge	6,059		—			6,059
Warrants receivable related to issuance of convertible notes	3,282		—			3,282
Deferred finance cost payable related to convertible notes	2,400		—			2,400
Payable to purchase additional shares of noncontrolling interest	8,636		—			8,636

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive Income (Loss)			Treasury Stock				EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)			Shares	Par Value			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2013)
	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	—	$	—		$	914,526
Issuance of common stock related to 401(k) match	45	1		557			—			—			—	—			558
Stock compensation	—	—		9,929			—			—			—	—			9,929
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(6,594		)	—			(15		)					(6,609		)
Release of restricted stock	297	5		—			—			—			—	—			5
Tax deficiency of stock compensation	—	—		(569		)	—			—			—	—			(569		)
Taxes paid related to net share settlement of equity awards	—	—		(1,990		)	—			—			—	(1		)	(1,991		)
Effective portion of cash flow hedge	—	—		—			—			(213		)	—	—			(213		)
Net proceeds from sale of warrants	—	—		25,106			—			—			—	—			25,106
Unrealized gain on available-for-sale securities	—	—		—			—			351			—	—			351
Foreign currency translation adjustment	—	—		—			—			6,291			—	—			6,291
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			—	—			375
Purchase of treasury stock	—	—		—			—			—			1,000	(11,900		)	(11,900		)
Net income attributable to EZCORP, Inc.	—	—		—			42,067			—			—	—			42,067
Balances at June 30, 2014	54,582	$	549	$	347,216		$	641,947		$	115		1,000	$	(11,901	)	$	977,926

	Restatement Adjustments
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		—	$	—		$	(18,643	)
Stock compensation	—	—		(442		)	—			—			—	—			(442		)
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(6,665		)	—			—			—	—			(6,665		)
Foreign currency translation adjustment	—	—		—			—			(276		)	—	—			(276		)
Net income attributable to EZCORP, Inc.	—	—		—			(13,265		)	—			—	—			(13,265		)
Balances at June 30, 2014	—	$	—	$	(7,347	)	$	(31,897	)	$	(47	)	—	$	—		$	(39,291	)

	As Restated
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	—	$	—		$	895,883
Issuance of common stock related to 401(k) match	45	1		557			—			—			—	—			558
Stock compensation	—	—		9,487			—			—			—	—			9,487
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(13,259		)	—			(15		)					(13,274		)
Release of restricted stock	297	5		—			—			—			—	—			5
Tax deficiency of stock compensation	—	—		(569		)	—			—			—	—			(569		)
Taxes paid related to net share settlement of equity awards	—	—		(1,990		)	—			—			—	(1		)	(1,991		)
Effective portion of cash flow hedge	—	—		—			—			(213		)	—	—			(213		)
Net proceeds from sale of warrants	—	—		25,106			—			—			—	—			25,106
Unrealized gain on available-for-sale securities	—	—		—			—			351			—	—			351
Foreign currency translation adjustment	—	—		—			—			6,015			—	—			6,015
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			—	—			375
Purchase of treasury stock	—	—		—			—			—			1,000	(11,900		)	(11,900		)
Net income attributable to EZCORP, Inc.	—	—		—			28,802			—			—	—			28,802
Balances at June 30, 2014	54,582	$	549	$	339,869		$	610,050		$	68		1,000	$	(11,901	)	$	938,635

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended March 31, 2014 (the second quarter of fiscal 2014) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	March 31, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	32,198		$	130		$	32,328
Restricted cash	21,104			6,140			27,244
Pawn loans	128,683			—			128,683
Consumer loans, net	75,501			(18,054		)	57,447
Pawn service charges receivable, net	24,733			—			24,733
Consumer loan fees and interest receivable, net	40,033			(24,163		)	15,870
Inventory, net	129,013			(919		)	128,094
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	17,702			17,432			35,134
Prepaid expenses and other assets	54,321			(15,957		)	38,364
Total current assets	537,113			(33,914		)	503,199
Investments in unconsolidated affiliates	88,685			—			88,685
Property and equipment, net	111,419			—			111,419
Restricted cash, non-current	9,575			(6,266		)	3,309
Goodwill	435,048			—			435,048
Intangible assets, net	69,016			(143		)	68,873
Non-current consumer loans, net	61,724			21,601			83,325
Deferred tax asset	9,619			23			9,642
Other assets, net	30,037			(393		)	29,644
Total assets	$	1,352,236		$	(19,092	)	$	1,333,144

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	14,228		$	6,661		$	20,889
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	70,812			(169		)	70,643
Other current liabilities	12,121			—			12,121
Customer layaway deposits	8,986			—			8,986
Total current liabilities	106,680			6,492			113,172
Long-term debt, less current maturities	214,254			10,125			224,379
Long-term capital lease obligations	106			—			106
Deferred gains and other long-term liabilities	18,613			3,197			21,810
Total liabilities	339,653			19,814			359,467
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	58,107			(14,390		)	43,717
Stockholders’ equity:				—
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million at March 31, 2014; issued and outstanding: 51,411,973 at March 31, 2014	513			—			513
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	327,385			(319		)	327,066
Retained earnings	630,441			(24,321		)	606,120
Accumulated other comprehensive loss	(3,893		)	124			(3,769		)
EZCORP, Inc. stockholders’ equity	954,476			(24,516		)	929,960
Total liabilities and stockholders’ equity	$	1,352,236		$	(19,092	)	$	1,333,144

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended March 31, 2014
	As Previously Reported				Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	103,454			$	—		$	103,454
Jewelry scrapping sales	26,193				—			26,193
Pawn service charges	59,162				—			59,162
Consumer loan fees and interest	55,865				(1,088		)	54,777
Other revenues	6,008				(4,463		)	1,545
Total revenues	250,682				(5,551		)	245,131
Merchandise cost of goods sold	63,857				366			64,223
Jewelry scrapping cost of goods sold	20,111				—			20,111
Consumer loan bad debt	8,235				2,641			10,876
Net revenues	158,479				(8,558		)	149,921
Operating expenses:
Operations	101,471				(364		)	101,107
Administrative	20,032				(36		)	19,996
Depreciation	7,414				—			7,414
Amortization	1,393				—			1,393
Loss on sale or disposal of assets	87				—			87
Total operating expenses	130,397				(400		)	129,997
Operating income	28,082				(8,158		)	19,924
Interest expense, net	5,275			—	684			5,959
Equity in net income of unconsolidated affiliates	(492		)		—			(492		)
Impairment of investments	7,940				—			7,940
Other loss	1,324				(882		)	442
Income from continuing operations before income taxes	14,035				(7,960		)	6,075
Income tax expense	4,203				(3,351		)	852
Income from continuing operations, net of tax	9,832				(4,609		)	5,223
Loss from discontinued operations, net of tax	(765		)		131			(634		)
Net income	9,067				(4,478		)	4,589
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	1,075				(2,628		)	(1,553		)
Net income attributable to EZCORP, Inc.	$	7,992			$	(1,850	)	$	6,142

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.16			$	(0.04	)	$	0.12
Discontinued operations	(0.01		)		—			(0.01		)
Basic earnings per share	$	0.15			$	(0.04	)	$	0.11

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.16			$	(0.04	)	$	0.12
Discontinued operations	(0.01		)		—			(0.01		)
Diluted earnings per share	$	0.15			$	(0.04	)	$	0.11

Net income from continuing operations attributable to EZCORP, Inc.	$	8,757			$	(1,981	)	$	6,776
Loss from discontinued operations attributable to EZCORP, Inc.	(765		)		131			(634		)
Net income attributable to EZCORP, Inc.	$	7,992			$	(1,850	)	$	6,142

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended March 31, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	9,067		$	(4,478	)	$	4,589
Other comprehensive income:
Foreign currency translation loss	(2,109		)	(33		)	(2,142		)
Foreign currency translation reclassification adjustment realized upon impairment	375			—			375
Loss on effective portion of cash flow hedge:
Unrealized loss before reclassification	(326		)	—			(326		)
Amounts reclassified from accumulated other comprehensive income	297			—			297
Amounts reclassified from accumulated other comprehensive income	626			—			626
Income tax benefit	476			4			480
Other comprehensive loss, net of tax	(661		)	(29		)	(690		)
Comprehensive income	$	8,406		$	(4,507	)	$	3,899
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,075			(2,628		)	(1,553		)
Foreign currency translation loss	(37		)	(9		)	(46		)
Amounts reclassified from accumulated other comprehensive income	(52		)	—			(52		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	986			(2,637		)	(1,651		)
Comprehensive income attributable to EZCORP, Inc.	$	7,420		$	(1,870	)	$	5,550

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Six Months Ended March 31, 2014
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	33,462		$	(11,939	)	$	21,523
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	18,886			—			18,886
Accretion of debt premium and consumer loan discount, net	—			(170		)	(170		)
Consumer loan loss provision	17,365			1,197			18,562
Deferred income taxes	(1,624		)	—			(1,624		)
Amortization of deferred financing costs	—			2,550			2,550
Amortization of prepaid commissions	—			5,144			5,144
Other	2,551			(3,340		)	(789		)
Gain on sale or disposal of assets	(6,081		)	—			(6,081		)
Gain on sale of loan portfolio	(5,784		)	5,784			—
Stock compensation expense	8,268			(79		)	8,189
Income from investments in unconsolidated affiliates	(1,763		)	—			(1,763		)
Impairment of investments	7,940			—			7,940
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	2,625			6,876			9,501
Inventory, net	1,777			919			2,696
Receivables, prepaid expenses, other current assets and other assets, net	(15,778		)	(5,212		)	(20,990		)
Accounts payable and other accrued expenses	(11,155		)	493			(10,662		)
Deferred gains and other long-term liabilities	1,554			(2,409		)	(855		)
Customer layaway deposits	353			—			353
Tax provision from stock compensation	411			(411		)	—
Prepaid income taxes	(1,987		)	(9,423		)	(11,410		)
Dividends from unconsolidated affiliates	2,597			—			2,597
Net cash provided by operating activities	53,617			(10,020		)	43,597
Investing activities:
Loans made	(448,159		)	—			(448,159		)
Loans repaid	325,171			11,799			336,970
Recovery of pawn loan principal through sale of forfeited collateral	130,359			—			130,359
Additions to property and equipment	(10,643		)	—			(10,643		)
Acquisitions, net of cash acquired	(10,282		)	—			(10,282		)
Proceeds from sale of assets	29,546			(18,915		)	10,631
Other investing activities	94			—			94
Net cash (used in) provided by investing activities	16,086			(7,116		)	8,970
Financing activities:
Tax benefit from stock compensation	(411		)	411			—
Taxes paid related to net share settlement of equity awards	(629		)	—			(629		)
Debt issuance costs	(5,176		)	—			(5,176		)
Payout of deferred and contingent consideration	(23,000		)	—			(23,000		)
Purchase of subsidiary shares from noncontrolling interest	(1,082		)	—			(1,082		)
Change in restricted cash	(25,099		)	7,343			(17,756		)
Proceeds from revolving line of credit	217,493			—			217,493
Payments on revolving line of credit	(273,070		)	—			(273,070		)
Proceeds from borrowings	86,661			19,108			105,769
Payments on borrowings and capital lease obligations	(49,497		)	(2,322		)	(51,819		)
Net cash used in financing activities	(73,810		)	24,540			(49,270		)
Effect of exchange rate changes on cash and cash equivalents	(12		)	(57		)	(69		)
Net decrease in cash and cash equivalents	(4,119		)	7,347			3,228
Cash and cash equivalents at beginning of period	36,317			(7,217		)	29,100
Cash and cash equivalents at end of period	$	32,198		$	130		$	32,328

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	118,050		$	—		$	118,050
Deferred consideration	5,331			—			5,331
Change in accrued additions to property and equipment	122			—			122

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Note receivable from sale of assets	15,903	—	15,903
Purchase of shares from noncontrolling interest	619	—	619

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2013)
	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	$	914,526
Stock compensation	—	—		8,276			—			—			8,276
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(619		)	—			(15		)	(634		)
Release of restricted stock	142	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(420		)	—			—			(420		)
Taxes paid related to net share settlement of equity awards	—	—		(629		)	—			—			(629		)
Effective portion of cash flow hedge	—	—		—			—			(78		)	(78		)
Unrealized gain on available-for-sale securities	—	—		—			—			401			401
Foreign currency translation adjustment	—	—		—			—			2,098			2,098
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			375
Net income attributable to EZCORP, Inc.	—	—		—			30,561			—			30,561
Balances at March 31, 2014	54,382	$	543	$	327,385		$	630,441		$	(3,893	)	$	954,476

	Restatement Adjustments
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		$	(18,643	)
Stock compensation	—	—		(79		)	—			—			(79		)
Foreign currency translation adjustment	—	—		—			—			(105		)	(105		)
Net income attributable to EZCORP, Inc.	—	—		—			(5,689		)	—			(5,689		)
Balances at March 31, 2014	—	$	—	$	(319	)	$	(24,321	)	$	124		$	(24,516	)

	As Restated
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	$	895,883
Stock compensation	—	—		8,197			—			—			8,197
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	—	—		(619		)	—			(15		)	(634		)
Release of restricted stock	142	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(420		)	—			—			(420		)
Taxes paid related to net share settlement of equity awards	—	—		(629		)	—			—			(629		)
Effective portion of cash flow hedge	—	—		—			—			(78		)	(78		)
Unrealized loss on available-for-sale securities	—	—		—			—			401			401
Foreign currency translation adjustment	—	—		—			—			1,993			1,993
Foreign currency translation reclassification adjustment realized upon impairment	—	—		—			—			375			375
Net income attributable to EZCORP, Inc.	—	—		—			24,872			—			24,872
Balances at March 31, 2014	54,382	$	543	$	327,066		$	606,120		$	(3,769	)	$	929,960

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended December 31, 2013 (the first quarter of fiscal 2014) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	December 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	38,486		$	(5,797	)	$	32,689
Restricted cash	4,019			4,352			8,371
Pawn loans	153,421			—			153,421
Consumer loans, net	82,807			(20,154		)	62,653
Pawn service charges receivable, net	30,842			—			30,842
Consumer loan fees and interest receivable, net	40,181			(22,766		)	17,415
Inventory, net	142,711			(552		)	142,159
Deferred tax asset	13,825			1,477			15,302
Prepaid income taxes	7,268			13,936			21,204
Prepaid expenses and other assets	42,895			—			42,895
Total current assets	556,455			(29,504		)	526,951
Investments in unconsolidated affiliates	97,424			—			97,424
Property and equipment, net	114,539			—			114,539
Restricted cash, non-current	2,742			1,447			4,189
Goodwill	434,835			—			434,835
Intangible assets, net	65,178			1,571			66,749
Non-current consumer loans, net	60,750			17,936			78,686
Deferred tax asset	7,521			22			7,543
Other assets, net	29,685			(750		)	28,935
Total assets	$	1,369,129		$	(9,278	)	$	1,359,851

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	16,737		$	6,779		$	23,516
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	77,619			261			77,880
Other current liabilities	11,106			882			11,988
Customer layaway deposits	5,782			—			5,782
Total current liabilities	111,777			7,922			119,699
Long-term debt, less current maturities	235,289			11,563			246,852
Long-term capital lease obligations	253			—			253
Deferred gains and other long-term liabilities	22,938			5,586			28,524
Total liabilities	370,257			25,071			395,328
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	57,578			(11,753		)	45,825
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 56 million at December 31, 2013; issued and outstanding: 51,389,307 at December 31, 2013	513			—			513
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	321,623			(269		)	321,354
Retained earnings	622,449			(22,471		)	599,978
Accumulated other comprehensive loss	(3,321		)	144			(3,177		)
EZCORP, Inc. stockholders’ equity	941,294			(22,596		)	918,698
Total liabilities and stockholders’ equity	$	1,369,129		$	(9,278	)	$	1,359,851

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended December 31, 2013
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	105,587			$	—			$	105,587
Jewelry scrapping sales	27,703				—				27,703
Pawn service charges	64,133				—				64,133
Consumer loan fees and interest	60,117				(4,913		)		55,204
Other revenues	5,499				(4,370		)		1,129
Total revenues	263,039				(9,283		)		253,756
Merchandise cost of goods sold	63,588				553				64,141
Jewelry scrapping cost of goods sold	20,020				—				20,020
Consumer loan bad debt	15,574				2,614				18,188
Net revenues	163,857				(12,450		)		151,407
Operating expenses:
Operations	104,955				406				105,361
Administrative	15,745				(21		)		15,724
Depreciation	7,340				—				7,340
Amortization	1,365				—				1,365
Gain on sale or disposal of assets	(6,290		)		—				(6,290		)
Total operating expenses	123,115				385				123,500
Operating income	40,742				(12,835		)		27,907
Interest expense, net	4,334			—	520			—	4,854
Equity in net income of unconsolidated affiliates	(1,271		)		—				(1,271		)
Other income	(168		)		—				(168		)
Income from continuing operations before income taxes	37,847				(13,355		)		24,492
Income tax expense	9,958				(5,135		)		4,823
Income from continuing operations, net of tax	27,889				(8,220		)		19,669
Loss from discontinued operations, net of tax	(3,494		)		759				(2,735		)
Net income	24,395				(7,461		)		16,934
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	1,826				(3,622		)		(1,796		)
Net income attributable to EZCORP, Inc.	$	22,569			$	(3,839	)		$	18,730

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48			$	(0.08	)		$	0.40
Discontinued operations	(0.06		)		0.01				(0.05		)
Basic earnings per share	$	0.42			$	(0.07	)		$	0.35

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.48			$	(0.09	)		$	0.39
Discontinued operations	(0.06		)		0.01				(0.05		)
Diluted earnings per share	$	0.42			$	(0.08	)		$	0.34

Net income from continuing operations attributable to EZCORP, Inc.	$	26,063			$	(4,598	)		$	21,465
Loss from discontinued operations attributable to EZCORP, Inc.	(3,494		)		759				(2,735		)
Net income attributable to EZCORP, Inc.	$	22,569			$	(3,839	)		$	18,730

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended December 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	24,395		$	(7,461	)	$	16,934
Other comprehensive income:
Foreign currency translation gain	4,716			(151		)	4,565
Loss on effective portion of cash flow hedge:
Unrealized loss before reclassification	(346		)	—			(346		)
Amounts reclassified from accumulated other comprehensive income	245			—			245
Amounts reclassified from accumulated other comprehensive income	(9		)	—			(9		)
Income tax expense	(894		)	31			(863		)
Other comprehensive income, net of tax	3,712			(120		)	3,592
Comprehensive income	$	28,107		$	(7,581	)	$	20,526
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,826			(3,622		)	(1,796		)
Foreign currency translation gain	359			(35		)	324
Comprehensive (loss) income attributable to redeemable noncontrolling interest	2,185			(3,657		)	(1,472		)
Comprehensive income attributable to EZCORP, Inc.	$	25,922		$	(3,924	)	$	21,998

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Three Months Ended December 31, 2013
	As Previously Reported			Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	24,395		$	(7,461	)		$	16,934
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	9,363			—				9,363
Accretion of debt premium and consumer loan discount, net	(432		)	—				(432		)
Consumer loan loss provision	11,350			(119		)		11,231
Deferred income taxes	693			1				694
Amortization of deferred financing costs	890			—				890
Amortization of prepaid commissions	1,937			289				2,226
Other	(114		)	(92		)		(206		)
Gain on sale or disposal of assets	(6,422		)	—				(6,422		)
Gain on sale of loan portfolio	(4,543		)	4,543				—
Stock compensation expense	1,236			(29		)		1,207
Income from investments in unconsolidated affiliates	(1,271		)	—				(1,271		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(2,292		)	5,471				3,179
Inventory, net	(385		)	553				168
Receivables, prepaid expenses, other current assets and other assets, net	(17,870		)	—				(17,870		)
Accounts payable and other accrued expenses and deferred gains and other long-term liabilities	(8,022		)	(633		)		(8,655		)
Customer layaway deposits	(2,853		)	—				(2,853		)
Deferred gains and other long-term liabilities	335			(168		)		167
Tax provision from stock compensation	390			(390		)		—
Prepaid income taxes	8,472			(5,928		)		2,544
Dividends from unconsolidated affiliates	2,597			—				2,597
Net cash provided by operating activities	17,454			(3,963		)	—	13,491
Investing activities:
Loans made	(232,294		)	—				(232,294		)
Loans repaid	150,206			4,370				154,576
Recovery of pawn loan principal through sale of forfeited collateral	64,776			—				64,776
Additions to property and equipment	(5,615		)	—				(5,615		)
Acquisitions, net of cash acquired	(10,395		)	—				(10,395		)
Proceeds from sale of assets	28,980			(19,098		)		9,882
Net cash used in investing activities	(4,342		)	(14,728		)		(19,070		)
Financing activities:
Tax benefit of stock compensation	(389		)	389				—
Debt issuance costs	(3,080		)	—				(3,080		)
Payout of deferred and contingent consideration	(11,500		)	—				(11,500		)
Change in restricted cash	(1,263		)	1,417				154
Proceeds from revolving line of credit	80,887			—				80,887
Payments on revolving line of credit	(74,908		)	—				(74,908		)
Proceeds from borrowings	16,703			19,135				35,838
Payments on borrowings and capital lease obligations	(17,496		)	(793		)		(18,289		)
Net cash (provided by) used in financing activities	(11,046		)	20,148				9,102
Effect of exchange rate changes on cash and cash equivalents	103			(37		)		66
Net increase in cash and cash equivalents	2,169			1,420				3,589
Cash and cash equivalents at beginning of period	36,317			(7,217		)		29,100
Cash and cash equivalents at end of period	$	38,486		$	(5,797	)		$	32,689

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	63,256		$	—			$	63,256
Deferred consideration	5,350			—				5,350
Contingent consideration	4,792			—				4,792
Change in accrued additions to property and equipment	122			—				122
Note receivable from sale of assets	1,000			—				1,000

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2013)
	(in thousands)
	As Previously Reported
Balances at September 30, 2013	54,240	$	543	$	320,777		$	599,880		$	(6,674	)	$	914,526
Stock compensation	—	—		1,236			—			—			1,236
Release of restricted stock	120	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(390		)	—			—			(390		)
Effective portion of cash flow hedge	—	—		—			—			(101		)	(101		)
Unrealized loss on available-for-sale securities	—	—		—			—			(6		)	(6		)
Foreign currency translation adjustment	—	—		—			—			3,460			3,460
Net income attributable to EZCORP, Inc.	—	—		—			22,569			—			22,569
Balances at December 31, 2013	54,360	$	543	$	321,623		$	622,449		$	(3,321	)	$	941,294

	Restatement Adjustments
Balances at September 30, 2013	—	$	—	$	(240	)	$	(18,632	)	$	229		$	(18,643	)
Stock compensation	—	—		(29		)	—			—			(29		)
Foreign currency translation adjustment	—	—		—			—			(85		)	(85		)
Net income attributable to EZCORP, Inc.	—	—		—			(3,839		)	—			(3,839		)
Balances at December 31, 2013	—	$	—	$	(269	)	$	(22,471	)	$	144		$	(22,596	)

	As Restated
Balances at September 30, 2013	54,240	$	543	$	320,537		$	581,248		$	(6,445	)	$	895,883
Stock compensation	—	—		1,207			—			—			1,207
Release of restricted stock	120	—		—			—			—			—
Tax deficiency of stock compensation	—	—		(390		)	—			—			(390		)
Effective portion of cash flow hedge	—	—		—			—			(101		)	(101		)
Unrealized loss on available-for-sale securities	—	—		—			—			(6		)	(6		)
Foreign currency translation adjustment	—	—		—			—			3,375			3,375
Net income attributable to EZCORP, Inc.	—	—		—			18,730			—			18,730
Balances at December 31, 2013	54,360	$	543	$	321,354		$	599,978		$	(3,177	)	$	918,698

The following tables summarize the impact of the restatement adjustments for each quarterly period within fiscal 2013.



	Fiscal 2013
	First Quarter			Second Quarter			Third Quarter			Fourth Quarter			Fiscal Year
	December 31, 2012			March 31, 2013			June 30, 2013			September 30, 2013			September 30, 2013
	(in thousands)
Income (loss) from continuing operations before income taxes (as previously reported)	$	51,719		$	55,077		$	27,013		$	(31,350	)	$	102,459
Asset sale impact	—			—			—			—			—
Portfolio review impact	(5,179		)	(6,718		)	(4,513		)	(4,941		)	(21,351		)
Other impacts	(2,718		)	76			103			1,911			(628		)
Net impact of adjustments	(7,897		)	(6,642		)	(4,410		)	(3,030		)	(21,979		)
Income (loss) from continuing operations before income taxes (as restated)	$	43,822		$	48,435		$	22,603		$	(34,380	)	$	80,480



	Fourth Quarter of Fiscal 2013									Third Quarter of Fiscal 2013
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	227,980		$	(2,923	)	$	228,588		$	226,696		$	(3,245	)	$	223,451
Net revenues	143,699			(3,147		)	140,552			145,773			(4,045		)	141,728
Operating expenses	124,903			363			125,266			119,355			365			119,720
Non-operating expense (income)	50,146			(480		)	49,666			(595		)	—			(595		)
(Loss) income from continuing operations before income taxes	(31,350		)	(3,030		)	(34,380		)	27,013			(4,410		)	22,603
Income tax (benefit) expense	(12,062		)	866			(11,196		)	8,956			(1,594		)	7,362
(Loss) income from continuing operations, net of tax	$	(19,288	)	$	(3,896	)	$	(23,184	)	$	18,057		$	(2,816	)	$	15,241
Net loss attributable to EZCORP, Inc.	$	(24,740	)	$	(3,303	)	$	(28,043	)	$	(5,881	)	$	(1,069	)	$	(6,950	)
Diluted loss per share attributable to EZCORP, Inc.	$	(0.46	)	$	(0.07	)	$	(0.53	)	$	(0.11	)	$	(0.02	)	$	(0.13	)
Balance Sheet Data:
Total current assets	$	536,950		$	(16,917	)	$	520,033		$	498,503		$	10,389		$	508,892
Total assets	1,352,190			(19,222		)	1,332,968			1,361,101			(15,060		)	1,346,041
Total current liabilities	141,901			1,772			143,673			133,570			4,028			137,598
Total liabilities	382,271			7,517			389,788			364,764			7,442			372,206
Total temporary equity	55,393			(8,096		)	47,297			56,837			(7,072		)	49,765
EZCORP, Inc. stockholders’ equity	914,526			(18,643		)	895,883			939,500			(15,430		)	924,070
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	126,473		$	(6,006	)	$	120,467		$	99,415		$	(7,477	)	$	91,938
Net cash used in investing activities	(160,384		)	5,184			(155,200		)	(108,850		)	6,887			(101,963		)
Net cash provided by financing activities	22,213			1,436			23,649			7,669			(9,791		)	(2,122		)
Net decrease in cash and cash equivalents	(12,160		)	$	1,436		(10,724		)	(2,522		)	$	(9,791	)	(12,313		)



	Second Quarter of Fiscal 2013									First Quarter of Fiscal 2013
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	259,963		$	(3,073	)	$	256,890		$	265,482		$	(4,243	)	$	261,239
Net revenues	166,143			(6,601		)	159,542			169,089			(7,987		)	161,102
Operating expenses	111,032			41			111,073			119,272			(90		)	119,182
Non-operating expense (income)	34			—			34			(1,902		)	—			(1,902		)
Income from continuing operations before income taxes	55,077			(6,642		)	48,435			51,719			(7,897		)	43,822
Income tax expense	16,072			(307		)	15,765			16,616			(2,349		)	14,267
Income from continuing operations, net of tax	$	39,005		$	(6,335	)	$	32,670		$	35,103		$	(5,548	)	$	29,555
Net income attributable to EZCORP, Inc.	$	33,981		$	(3,753	)	$	30,228		$	30,717		$	(3,644	)	$	27,073
Diluted earnings per share attributable to EZCORP, Inc.	$	0.63		$	(0.06	)	$	0.57		$	0.59		$	(0.07	)	$	0.52
Balance Sheet Data:
Total current assets	$	454,251		$	4,896		$	459,147		$	501,952		$	(183	)	$	501,769
Total assets	1,319,199			(17,691		)	1,301,508			1,342,306			(12,418		)	1,329,888
Total current liabilities	143,030			(225		)	142,805			130,233			(1,517		)	128,716
Total liabilities	311,030			3,548			314,578			380,816			2,507			383,323
Total temporary equity	52,982			(6,309		)	46,673			49,323			(4,167		)	45,156
EZCORP, Inc. stockholders’ equity	955,187			(14,930		)	940,257			912,167			(10,758		)	901,409
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	94,168		$	(2,672	)	$	91,496		$	30,508		$	3,691		$	34,199
Net cash used in investing activities	(49,825		)	3,641			(46,184		)	(47,755		)	(2,109		)	(49,864		)
Net cash (used in) provided by financing activities	(51,742		)	3,425			(48,317		)	15,622			3,456			19,078
Net decrease in cash and cash equivalents	(7,034		)	3,425			(3,609		)	(1,809		)	5,198			3,389

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended June 30, 2013 (the third quarter of fiscal 2013) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	June 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	45,955		$	(18,444	)	$	27,511
Restricted cash	3,132			17,193			20,325
Pawn loans	154,095			—			154,095
Consumer loans, net	42,883			11,393			54,276
Pawn service charges receivable, net	28,590			—			28,590
Consumer loan fees and interest receivable, net	35,315			(13,133		)	22,182
Inventory, net	122,503			—			122,503
Deferred tax asset	15,716			1,472			17,188
Prepaid income taxes	12,937			7,908			20,845
Prepaid expenses and other assets	37,377			4,000			41,377
Total current assets	498,503			10,389			508,892
Investments in unconsolidated affiliates	146,707			(1,362		)	145,345
Property and equipment, net	110,312			—			110,312
Restricted cash, non-current	2,182			1,250			3,432
Goodwill	430,940			—			430,940
Intangible assets, net	60,687			—			60,687
Non-current consumer loans, net	82,935			(25,022		)	57,913
Other assets, net	28,835			(315		)	28,520
Total assets	$	1,361,101		$	(15,060	)	$	1,346,041

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	33,525		$	—		$	33,525
Current capital lease obligations	533			—			533
Accounts payable and other accrued expenses	68,960			4,028			72,988
Other current liabilities	22,640			—			22,640
Customer layaway deposits	7,912			—			7,912
Total current liabilities	133,570			4,028			137,598
Long-term debt, less current maturities	198,374			—			198,374
Long-term capital lease obligations	521			—			521
Deferred tax liability	8,948			—			8,948
Deferred gains and other long-term liabilities	23,351			3,414			26,765
Total liabilities	364,764			7,442			372,206
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	56,837			(7,072		)	49,765
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 54 million at June 30, 2013; issued and outstanding: 51,230,843 at June 30, 2013	512			—			512
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			30
Additional paid-in capital	317,258			(209		)	317,049
Retained earnings	624,620			(15,329		)	609,291
Accumulated other comprehensive loss	(2,920		)	108			(2,812		)
EZCORP, Inc. stockholders’ equity	939,500			(15,430		)	924,070
Total liabilities and stockholders’ equity	$	1,361,101		$	(15,060	)	$	1,346,041

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended June 30, 2013
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	86,576			$	—			$	86,576
Jewelry scrapping sales	26,288				—				26,288
Pawn service charges	60,397				—				60,397
Consumer loan fees and interest	51,450				(3,545		)		47,905
Other revenues	1,985				300				2,285
Total revenues	226,696				(3,245		)	—	223,451
Merchandise cost of goods sold	51,050				—				51,050
Jewelry scrapping cost of goods sold	20,377				—				20,377
Consumer loan bad debt	9,496				800				10,296
Net revenues	145,773				(4,045		)	—	141,728
Operating expenses:
Operations	98,320				378				98,698
Administrative	12,644				(13		)		12,631
Depreciation	7,251				—				7,251
Amortization	962				—				962
Loss on sale or disposal of assets	178				—				178
Total operating expenses	119,355				365			—	119,720
Operating income	26,418				(4,410		)		22,008
Interest expense, net	3,637			—	—			—	3,637
Equity in net income of unconsolidated affiliates	(4,328		)		—				(4,328		)
Other loss	96				—				96
Income from continuing operations before income taxes	27,013				(4,410		)	—	22,603
Income tax expense	8,956				(1,594		)		7,362
Income from continuing operations, net of tax	18,057				(2,816		)	—	15,241
Loss from discontinued operations, net of tax	(22,897		)		608				(22,289		)
Net loss	(4,840		)		(2,208		)		(7,048		)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	996				(1,148		)		(152		)
Net income from discontinued operations attributable to redeemable noncontrolling interest	45				9				54
Net loss attributable to EZCORP, Inc.	$	(5,881	)		$	(1,069	)		$	(6,950	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.31			$	(0.03	)		$	0.28
Discontinued operations	(0.42		)		0.01				(0.41		)
Basic loss per share	$	(0.11	)		$	(0.02	)		$	(0.13	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.31			$	(0.03	)		$	0.28
Discontinued operations	(0.42		)		0.01				(0.41		)
Diluted (loss) earnings per share	$	(0.11	)		$	(0.02	)		$	(0.13	)

Net income from continuing operations attributable to EZCORP, Inc.	$	17,061			$	(1,668	)		$	15,393
Loss from discontinued operations attributable to EZCORP, Inc.	(22,942		)		599				(22,343		)
Net loss attributable to EZCORP, Inc.	$	(5,881	)		$	(1,069	)		$	(6,950	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE LOSS

	Three Months Ended June 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net loss	$	(4,840	)	$	(2,208	)	$	(7,048	)
Other comprehensive loss:
Foreign currency translation loss	(15,529		)	2,494			(13,035		)
Loss on effective portion of cash flow hedge:
Unrealized gain before reclassification	2,388			—			2,388
Amounts reclassified from accumulated other comprehensive income	(1,888		)	—			(1,888		)
Unrealized holding loss arising during period	(1,457		)	—			(1,457		)
Income tax benefit	1,189			(823		)	366
Other comprehensive loss, net of tax	(15,297		)	1,671			(13,626		)
Comprehensive loss	$	(20,137	)	$	(537	)	$	(20,674	)
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,041			(1,139		)	(98		)
Foreign currency translation loss	(3,321		)	376			(2,945		)
Comprehensive loss attributable to redeemable noncontrolling interest	(2,280		)	(763		)	(3,043		)
Comprehensive loss attributable to EZCORP, Inc.	$	(17,857	)	$	226		$	(17,631	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Nine Months Ended June 30, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	62,195		$	(13,005	)	$	49,190
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	25,732			—			25,732
Accretion of debt premium and consumer loan discount, net	—			(9,978		)	(9,978		)
Consumer loan loss provision	19,982			2,209			22,191
Deferred income taxes	245			(1		)	244
Amortization of deferred financing costs	—			2,344			2,344
Amortization of prepaid commissions	—			2,902			2,902
Other	73			7,472			7,545
Loss on sale or disposal of assets	6,060			—			6,060
Stock compensation expense	5,202			(156		)	5,046
Income from investments in unconsolidated affiliates	(13,491		)	—			(13,491		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(4,203		)	6,507			2,304
Inventory, net	(51		)	—			(51		)
Receivables, prepaid expenses, other current assets and other assets, net	(13,119		)	(6,657		)	(19,776		)
Accounts payable and other accrued expenses	7,330			6,775			14,105
Customer layaway deposits	588			—			588
Deferred gains and other long-term liabilities	439			(109		)	330
Tax benefit from stock compensation	(321		)	—			(321		)
Prepaid income taxes	(5,664		)	(5,780		)	(11,444		)
Dividends from unconsolidated affiliates	8,418			—			8,418
Net cash provided by operating activities	99,415			(7,477		)	91,938
Investing activities:
Loans made	(682,184		)	—			(682,184		)
Loans repaid	451,182			6,887			458,069
Recovery of pawn loan principal through sale of forfeited collateral	181,461			—			181,461
Additions to property and equipment	(33,351		)	—			(33,351		)
Acquisitions, net of cash acquired	(14,940		)	—			(14,940		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(108,850		)	6,887			(101,963		)
Financing activities:
Proceeds from exercise of stock options	45			—			45
Tax provision from stock compensation	321			—			321
Taxes paid related to net share settlement of equity awards	(3,596		)	—			(3,596		)
Change in restricted cash	96			(9,791		)	(9,695		)
Proceeds from revolving line of credit	403,131			—			403,131
Payments on revolving line of credit	(385,964		)	—			(385,964		)
Proceeds from borrowings	21,637			—			21,637
Payments on borrowings and capital lease obligations	(28,001		)	—			(28,001		)
Net cash provided by financing activities	7,669			(9,791		)	(2,122		)
Effect of exchange rate changes on cash and cash equivalents	(756		)	590			(166		)
Net increase in cash and cash equivalents	(2,522		)	(9,791		)	(12,313		)
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	45,955		$	(18,444	)	$	27,511

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	192,150		$	—		$	192,150
Issuance of common stock due to acquisitions	38,705			—			38,705
Deferred consideration	25,872			—			25,872
Contingent consideration	7,148			—			7,148
Change in accrued additions to property and equipment	107			—			107

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2012)
	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	$	834,828
Stock compensation	—	—		5,202			—			—			5,202
Stock options exercised	18	—		45			—			—			45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	400	4		—			—			—			4
Tax benefit of stock compensation	—	—		321			—			—			321
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Effective portion of cash flow hedge	—	—		—			—			500			500
Unrealized loss on available-for-sale securities	—	—		—			—			(1,120		)	(1,120		)
Foreign currency translation adjustment	—	—		—			—			(2,272		)	(2,272		)
Net income attributable to EZCORP, Inc.	—	—		—			58,817			—			58,817
Balances at June 30, 2013	54,201	$	542	$	317,258		$	624,620		$	(2,920	)	$	939,500

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	(7,037		)
Stock compensation	—	—		(155		)	—			—			(155		)
Foreign currency translation adjustment	—	—		—			—			228			228
Net income (loss) attributable to EZCORP, Inc.	—	—		—			(8,466		)	—			(8,466		)
Balances at June 30, 2013	—	$	—	$	(209	)	$	(15,329	)	$	108		$	(15,430	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791
Stock compensation	—	—		5,047			—			—			5,047
Stock options exercised	18	—		45			—			—			45
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	400	4		—			—			—			4
Tax benefit of stock compensation	—	—		321			—			—			321
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Effective portion of cash flow hedge	—	—		—			—			500			500
Unrealized loss on available-for-sale securities	—	—		—			—			(1,120		)	(1,120		)
Foreign currency translation adjustment	—	—		—			—			(2,044		)	(2,044		)
Net income attributable to EZCORP, Inc.	—	—		—			50,351			—			50,351
Balances at June 30, 2013	54,201	$	542	$	317,049		$	609,291		$	(2,812	)	$	924,070

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended March 31, 2013 (the second quarter of fiscal 2013) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	March 31, 2013
	As Previously Reported		Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	41,443	$	(5,228	)	$	36,215
Restricted cash	1,204		4,244			5,448
Pawn loans	138,380		—			138,380
Consumer loans, net	36,596		12,549			49,145
Pawn service charges receivable, net	25,388		—			25,388
Consumer loan fees and interest receivable, net	33,507		(14,227		)	19,280
Inventory, net	116,517		—			116,517
Deferred tax asset	15,716		1,472			17,188
Prepaid income taxes	3,079		6,086			9,165
Prepaid expenses and other assets	42,421		—			42,421
Total current assets	454,251		4,896			459,147
Investments in unconsolidated affiliates	147,232		(1,362		)	145,870
Property and equipment, net	118,979		—			118,979
Restricted cash, non-current	2,197		983			3,180
Goodwill	438,016		—			438,016
Intangible assets, net	60,387		—			60,387
Non-current consumer loans, net	77,414		(22,038		)	55,376
Other assets, net	20,723		(170		)	20,553
Total assets	$	1,319,199	$	(17,691	)	$	1,301,508

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	34,912	$	—		$	34,912
Current capital lease obligations	533		—			533
Accounts payable and other accrued expenses	63,298		(225		)	63,073
Other current liabilities	36,096		—			36,096
Customer layaway deposits	8,191		—			8,191
Total current liabilities	143,030		(225		)	142,805
Long-term debt, less current maturities	137,376		—			137,376
Long-term capital lease obligations	648		—			648
Deferred tax liability	10,104		—			10,104
Deferred gains and other long-term liabilities	19,872		3,773			23,645
Total liabilities	311,030		3,548			314,578
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	52,982		(6,309		)	46,673
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 54 million at March 31, 2013; issued and outstanding: 51,208,328 at March 31, 2013	508		—			508
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30		—			30
Additional paid-in capital	315,092		(193		)	314,899
Retained earnings	630,501		(14,260		)	616,241
Accumulated other comprehensive income	9,056		(477		)	8,579
EZCORP, Inc. stockholders’ equity	955,187		(14,930		)	940,257
Total liabilities and stockholders’ equity	$	1,319,199	$	(17,691	)	$	1,301,508

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended March 31, 2013
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	100,082			$	—			$	100,082
Jewelry scrapping sales	42,582				—				42,582
Pawn service charges	62,015				—				62,015
Consumer loan fees and interest	53,180				(2,702		)		50,478
Other revenues	2,104				(371		)		1,733
Total revenues	259,963				(3,073		)		256,890
Merchandise cost of goods sold	58,716				—				58,716
Jewelry scrapping cost of goods sold	29,311				—				29,311
Consumer loan bad debt	5,793				3,528				9,321
Net revenues	166,143				(6,601		)		159,542
Operating expenses:
Operations	94,779				50				94,829
Administrative	8,603				(9		)		8,594
Depreciation	6,950				—				6,950
Amortization	687				—				687
Loss on sale or disposal of assets	13				—				13
Total operating expenses	111,032				41				111,073
Operating income	55,111				(6,642		)		48,469
Interest expense, net	3,754			—	—			—	3,754
Equity in net income of unconsolidated affiliates	(4,125		)		—				(4,125		)
Other loss	405				—				405
Income from continuing operations before income taxes	55,077				(6,642		)		48,435
Income tax expense	16,072				(307		)		15,765
Income from continuing operations, net of tax	39,005				(6,335		)		32,670
Loss from discontinued operations, net of tax	(4,125		)		700				(3,425		)
Net income	34,880				(5,635		)		29,245
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	897				(1,892		)		(995		)
Net income from discontinued operations attributable to redeemable noncontrolling interest	2				10				12
Net income attributable to EZCORP, Inc.	$	33,981			$	(3,753	)		$	30,228

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.71			$	(0.08	)		$	0.63
Discontinued operations	(0.08		)		0.02				(0.06		)
Basic earnings (loss) per share	$	0.63			$	(0.06	)		$	0.57

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.71			$	(0.08	)		$	0.63
Discontinued operations	(0.08		)		0.02				(0.06		)
Diluted earnings (loss) per share	$	0.63			$	(0.06	)		$	0.57

Net income from continuing operations attributable to EZCORP, Inc.	$	38,108			$	(4,443	)		$	33,665
Loss from discontinued operations attributable to EZCORP, Inc.	(4,127		)		690				(3,437		)
Net income attributable to EZCORP, Inc.	$	33,981			$	(3,753	)		$	30,228

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended March 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	34,880		$	(5,635	)	$	29,245
Other comprehensive income:
Foreign currency translation gain	11,111			(2,054		)	9,057
Loss on effective portion of cash flow hedge:
Unrealized holding loss arising during period	(221		)	—			(221		)
Income tax benefit	(1,057		)	678			(379		)
Other comprehensive income, net of tax	9,833			(1,376		)	8,457
Comprehensive income	$	44,713		$	(7,011	)	$	37,702
Attributable to redeemable noncontrolling interest:
Net income (loss)	899			(1,882		)	(983		)
Foreign currency translation gain	2,760			(260		)	2,500
Comprehensive income attributable to redeemable noncontrolling interest	3,659			(2,142		)	1,517
Comprehensive income attributable to EZCORP, Inc.	$	41,054		$	(4,869	)	$	36,185

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Six Months Ended March 31, 2013
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	67,035		$	(10,797	)	$	56,238
Adjustments to reconcile net loss to net cash provided by operating activities:							—
Depreciation and amortization	16,415			—			16,415
Accretion of debt premium and consumer loan discount, net	—			(9,297		)	(9,297		)
Consumer loan loss provision	12,900			1,820			14,720
Deferred income taxes	1,400			(1		)	1,399
Amortization of deferred financing costs	—			1,524			1,524
Amortization of prepaid commissions	—			1,464			1,464
Other	—			7,992			7,992
Gain on sale or disposal of assets	42			—			42
Stock compensation expense	3,054			(139		)	2,915
Income from investments in unconsolidated affiliates	(9,163		)	—			(9,163		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	2,366			7,340			9,706
Inventory, net	(3,034		)	—			(3,034		)
Receivables, prepaid expenses, other current assets and other assets, net	(7,072		)	(1,363		)	(8,435		)
Accounts payable and other accrued expenses	(2,743		)	2,536			(207		)
Customer layaway deposits	812			—			812
Deferred gains and other long-term liabilities	350			207			557
Tax benefit from stock compensation	(342		)	—			(342		)
Income taxes receivable / payable	7,320			(3,958		)	3,362
Dividends from unconsolidated affiliates	4,828			—			4,828
Net cash provided by operating activities	94,168			(2,672		)	91,496
Investing activities:
Loans made	(440,917		)	—			(440,917		)
Loans repaid	307,930			3,641			311,571
Recovery of pawn loan principal through sale of forfeited collateral	129,965			—			129,965
Additions to property and equipment	(23,506		)	—			(23,506		)
Acquisitions, net of cash acquired	(12,279		)	—			(12,279		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(49,825		)	3,641			(46,184		)
Financing activities:
Proceeds from exercise of stock options	6			—			6
Tax provision from stock compensation	342			—			342
Taxes paid related to net share settlement of equity awards	(3,596		)	—			(3,596		)
Debt issuance costs	(259		)	—			(259		)
Change in restricted cash	2,303			3,425			5,728
Proceeds from revolving line of credit	148,265			—			148,265
Payments on revolving line of credit	(194,805		)	—			(194,805		)
Proceeds from borrowings	1,172			—			1,172
Payments on borrowings and capital lease obligations	(5,170		)	—			(5,170		)
Net cash used in financing activities	(51,742		)	3,425			(48,317		)
Effect of exchange rate changes on cash and cash equivalents	365			(969		)	(604		)
Net increase in cash and cash equivalents	(7,034		)	3,425			(3,609		)
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	41,443		$	(5,228	)	$	36,215

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	130,675		$	—		$	130,675
Issuance of common stock due to acquisitions	38,705			—			38,705
Deferred consideration	24,000			—			24,000
Contingent consideration	4,792			—			4,792

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2012)
	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	834,828
Stock compensation	—	—		3,054			—			—			3,054
Stock options exercised	3	—		6			—			—			6
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	392	—		—			—			—			—
Tax benefit of stock compensation	—	—		342			—			—			342
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Unrealized loss on available-for-sale securities	—	—		—			—			(172		)	(172		)
Foreign currency translation adjustment	—	—		—			—			9,256			9,256
Net income attributable to EZCORP, Inc.	—	—		—			64,698			—			64,698
Balances at March 31, 2013	54,178	$	538	$	315,092		$	630,501		$	9,056		$	955,187

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	(7,037		)
Stock compensation	—	—		(139		)	—			—			(139		)
Foreign currency translation adjustment	—	—		—			—			(357		)	(357		)
Net income attributable to EZCORP, Inc.	—	—		—			(7,397		)	—			(7,397		)
Balances at March 31, 2013	—	$	—	$	(193	)	$	(14,260	)	$	(477	)	$	(14,930	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791
Stock compensation	—	—		2,915			—			—			2,915
Stock options exercised	3	—		6			—			—			6
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	392	—		—			—			—			—
Tax benefit of stock compensation	—	—		342			—			—			342
Taxes paid related to net share settlement of equity awards	—	—		(3,596		)	—			—			(3,596		)
Unrealized loss on available-for-sale securities	—	—		—			—			(172		)	(172		)
Foreign currency translation adjustment	—	—		—			—			8,899			8,899
Net income attributable to EZCORP, Inc.	—	—		—			57,301			—			57,301
Balances at March 31, 2013	54,178	$	538	$	314,899		$	616,241		$	8,579		$	940,257

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter December 31, 2012 (the first quarter of fiscal 2013) are set forth below.

EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)

	December 31, 2012
	As Previously Reported		Restatement Adjustments			As Restated

	(Unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	46,668	$	(3,455	)	$	43,213
Restricted cash	1,133		692			1,825
Pawn loans	162,150		—			162,150
Consumer loans, net	40,470		11,003			51,473
Pawn service charges receivable, net	31,077		—			31,077
Consumer loan fees and interest receivable, net	34,073		(14,067		)	20,006
Inventory, net	120,271		—			120,271
Deferred tax asset	15,716		1,472			17,188
Prepaid income taxes	—		4,172			4,172
Prepaid expenses and other assets	50,394		—			50,394
Total current assets	501,952		(183		)	501,769
Investments in unconsolidated affiliates	144,232		(1,362		)	142,870
Property and equipment, net	114,082		—			114,082
Restricted cash, non-current	1,994		2,764			4,758
Goodwill	434,671		—			434,671
Intangible assets, net	59,562		—			59,562
Non-current consumer loans, net	66,615		(13,531		)	53,084
Other assets, net	19,198		(106		)	19,092
Total assets	$	1,342,306	$	(12,418	)	$	1,329,888

Liabilities and stockholders’ equity:
Current liabilities:
Current maturities of long-term debt	$	27,562	$	—		$	27,562
Current capital lease obligations	533		—			533
Accounts payable and other accrued expenses	70,829		(858		)	69,971
Other current liabilities	24,396		—			24,396
Customer layaway deposits	6,254		—			6,254
Income taxes payable	659		(659		)	—
Total current liabilities	130,233		(1,517		)	128,716
Long-term debt, less current maturities	207,978		—			207,978
Long-term capital lease obligations	771		—			771
Deferred tax liability	10,815		—			10,815
Deferred gains and other long-term liabilities	31,019		4,024			35,043
Total liabilities	380,816		2,507			383,323
Commitments and contingencies
Temporary equity:
Redeemable noncontrolling interest	49,323		(4,167		)	45,156
Stockholders’ equity:			—
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 56 million at December 31, 2012; issued and outstanding: 51,196,870 at December 31, 2012	508		—			508
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30		—			30
Additional paid-in capital	313,126		(180		)	312,946
Retained earnings	596,520		(10,507		)	586,013
Accumulated other comprehensive income	1,983		(71		)	1,912
EZCORP, Inc. stockholders’ equity	912,167		(10,758		)	901,409
Total liabilities and stockholders’ equity	$	1,342,306	$	(12,418	)	$	1,329,888

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended December 31, 2012
	As Previously Reported				Restatement Adjustments				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	94,604			$	—			$	94,604
Jewelry scrapping sales	44,709				—				44,709
Pawn service charges	65,400				—				65,400
Consumer loan fees and interest	56,063				(1,865		)		54,198
Other revenues	4,706				(2,378		)		2,328
Total revenues	265,482				(4,243		)	—	261,239
Merchandise cost of goods sold	54,945				—				54,945
Jewelry scrapping cost of goods sold	31,305				—				31,305
Consumer loan bad debt	10,143				3,744				13,887
Net revenues	169,089				(7,987		)		161,102
Operating expenses:
Operations	98,419				1				98,420
Administrative	13,671				(91		)		13,580
Depreciation	6,465				—				6,465
Amortization	688				—				688
Loss on sale or disposal of assets	29				—				29
Total operating expenses	119,272				(90		)		119,182
Operating income	49,817				(7,897		)		41,920
Interest expense, net	3,637			—	—			—	3,637
Equity in net income of unconsolidated affiliates	(5,038		)		—				(5,038		)
Other income	(501		)		—				(501		)
Income from continuing operations before income taxes	51,719				(7,897		)		43,822
Income tax expense	16,616				(2,349		)		14,267
Income from continuing operations, net of tax	35,103				(5,548		)		29,555
Loss from discontinued operations, net of tax	(2,948		)		386				(2,562		)
Net income	32,155				(5,162		)		26,993
Net income from continuing operations attributable to redeemable noncontrolling interest	1,547				(1,521		)		26
Loss from discontinued operations attributable to redeemable noncontrolling interest	(109		)		3				(106		)
Net income attributable to EZCORP, Inc.	$	30,717			$	(3,644	)		$	27,073

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64			$	(0.07	)		$	0.57
Discontinued operations	(0.05		)		—				(0.05		)
Basic earnings per share	$	0.59			$	(0.07	)		$	0.52

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.64			$	(0.07	)		$	0.57
Discontinued operations	(0.05		)		—				(0.05		)
Diluted earnings per share	$	0.59			$	(0.07	)		$	0.52

Net income from continuing operations attributable to EZCORP, Inc.	$	33,556			$	(4,027	)		$	29,529
Loss from discontinued operations attributable to EZCORP, Inc.	(2,839		)		383				(2,456		)
Net income attributable to EZCORP, Inc.	$	30,717			$	(3,644	)		$	27,073

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended December 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	32,155		$	(5,162	)	$	26,993
Other comprehensive income:
Foreign currency translation gain	3,468			124			3,592
Loss on effective portion of cash flow hedge:
Amounts reclassified from accumulated other comprehensive income	(43		)	—			(43		)
Income tax expense	(1,980		)	(41		)	(2,021		)
Other comprehensive income, net of tax	1,445			83			1,528
Comprehensive income	$	33,600		$	(5,079	)	$	28,521
Attributable to redeemable noncontrolling interest:
Net (loss) income	1,438			(1,518		)	(80		)
Foreign currency translation loss	(651		)	34			(617		)
Comprehensive (loss) income attributable to redeemable noncontrolling interest	787			(1,484		)	(697		)
Comprehensive income attributable to EZCORP, Inc.	$	32,813		$	(3,595	)	$	29,218

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Three Months Ended December 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	32,155		$	(5,162	)	$	26,993
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	7,652			—			7,652
Accretion of debt premium and consumer loan discount, net	—			(8,627		)	(8,627		)
Consumer loan loss provision	7,990			130			8,120
Deferred income taxes	2,214			(1		)	2,213
Amortization of deferred financing costs	—			764			764
Amortization of prepaid commissions	—			649			649
Other	—			8,087			8,087
Loss on sale or disposal of assets	29			—			29
Stock compensation expense	925			(126		)	799
Income from investments in unconsolidated affiliates	(5,038		)	—			(5,038		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	(5,192		)	7,428			2,236
Inventory, net	(11,908		)	—			(11,908		)
Receivables, prepaid expenses, other current assets and other assets, net	(17,727		)	(616		)	(18,343		)
Accounts payable and other accrued expenses	9,323			1,891			11,214
Customer layaway deposits	(1,077		)	—			(1,077		)
Deferred gains and other long-term liabilities	83			490			573
Tax benefit from stock compensation	(346		)	—			(346		)
Prepaid income taxes	9,830			(1,216		)	8,614
Dividends from unconsolidated affiliates	1,595			—			1,595
Net cash provided by operating activities	30,508			3,691			34,199
Investing activities:
Loans made	(231,067		)	—			(231,067		)
Loans repaid	142,250			(2,109		)	140,141
Recovery of pawn loan principal through sale of forfeited collateral	73,264			—			73,264
Additions to property and equipment	(8,906		)	—			(8,906		)
Acquisitions, net of cash acquired	(12,278		)	—			(12,278		)
Investments in unconsolidated affiliates	(11,018		)	—			(11,018		)
Net cash used in investing activities	(47,755		)	(2,109		)	(49,864		)
Financing activities:
Tax provision from stock compensation	346			—			346
Taxes paid related to net share settlement of equity awards	(3,431		)	—			(3,431		)
Change in restricted cash	2,298			3,456			5,754
Proceeds from revolving line of credit	80,125			—			80,125
Payments on revolving line of credit	(61,852		)	—			(61,852		)
Proceeds from borrowings	1,159			—			1,159
Payments on borrowings and capital lease obligations	(3,023		)	—			(3,023		)
Net cash provided by financing activities	15,622			3,456			19,078
Effect of exchange rate changes on cash and cash equivalents	(184		)	160			(24		)
Net increase in cash and cash equivalents	(1,809		)	5,198			3,389
Cash and cash equivalents at beginning of period	48,477			(8,653		)	39,824
Cash and cash equivalents at end of period	$	46,668		$	(3,455	)	$	43,213

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	69,370		$	—		$	69,370

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

Issuance of common stock due to acquisitions	38,647	—	38,647
Deferred consideration	24,000	—	24,000
Contingent consideration	4,792	—	4,792
Stock issued for additional investment in subsidiary	7,981	—	7,981
Change in accrued additions to property and equipment	2,100	—	2,100

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2012)
	(in thousands)
	As Previously Reported
Balances at September 30, 2012	51,226	$	512	$	268,626		$	565,803		$	(113	)	$	834,828
Stock compensation	—	—		925			—			—			925
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	384	—		—			—			—			—
Tax benefit of stock compensation	—	—		346			—			—			346
Taxes paid related to net share settlement of equity awards	—	—		(3,431		)	—			—			(3,431		)
Unrealized loss on available-for-sale securities	—	—		—			—			(28		)	(28		)
Foreign currency translation adjustment	—	—		—			—			2,039			2,039
Net income attributable to EZCORP, Inc.	—	—		—			30,717			—			30,717
Balances at December 31, 2012	54,167	$	538	$	313,126		$	596,520		$	1,983		$	912,167

	Restatement Adjustments
Balances at September 30, 2012	—	$	—	$	(54	)	$	(6,863	)	$	(120	)	$	(7,037	)
Stock compensation	—	—		(126		)	—			—			(126		)
Issuance of common stock due to acquisitions	—	—		—			—			—			—
Foreign currency translation adjustment	—	—		—			—			49			49
Net income attributable to EZCORP, Inc.	—	—		—			(3,644		)	—			(3,644		)
Balances at December 31, 2012	—	$	—	$	(180	)	$	(10,507	)	$	(71	)	$	(10,758	)

	As Restated
Balances at September 30, 2012	51,226	$	512	$	268,572		$	558,940		$	(233	)	$	827,791
Stock compensation	—	—		799			—			—			799
Issuance of common stock due to acquisitions	1,965	20		38,685			—			—			38,705
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	592	6		10,398			—			—			10,404
Purchase of subsidiary shares from noncontrolling interest	—	—		(2,423		)	—			85			(2,338		)
Release of restricted stock	384	—		—			—			—			—
Tax benefit of stock compensation	—	—		346			—			—			346
Taxes paid related to net share settlement of equity awards	—	—		(3,431		)	—			—			(3,431		)
Unrealized loss on available-for-sale securities	—	—		—			—			(28		)	(28		)
Foreign currency translation adjustment	—	—		—			—			2,088			2,088
Net income attributable to EZCORP, Inc.	—	—		—			27,073			—			27,073
Balances at December 31, 2012	54,167	$	538	$	312,946		$	586,013		$	1,912		$	901,409

Year Ended September 30, 2012 (Fiscal 2012)

The following tables summarize the impact of the restatement adjustments for each quarterly period within fiscal 2012.



	Fiscal 2012
	First Quarter		Second Quarter			Third Quarter			Fourth Quarter			Fiscal Year
	December 31, 2011		March 31, 2012			June 30, 2012			September 30, 2012			September 30, 2012
	(in thousands)
Income from continuing operations before income taxes (as previously reported)	$	61,054	$	58,106		$	43,938		$	63,987		$	227,085
Asset sale impact	—		—			—			—			—
Portfolio review impact	—		(3,258		)	(1,993		)	(3,435		)	(8,686		)
Other impacts	—		—			—			(4,280		)	(4,280		)
Net impact of adjustments	—		(3,258		)	(1,993		)	(7,715		)	(12,966		)
Income from continuing operations before income taxes (as restated)	$	61,054	$	54,848		$	41,945		$	56,272		$	214,119



	Fourth Quarter of Fiscal 2012									Third Quarter of Fiscal 2012
	As Previously Reported			Restatement Adjustments			As Restated			As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)									(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	247,959		$	385		$	248,344		$	220,670		$	(2,068	)	$	218,602
Net revenues	157,194			(6,386		)	150,808			140,282			(1,977		)	138,305
Operating expenses	103,970			(33		)	103,937			99,160			16			99,176
Non-operating income	(10,763		)	1,362			(9,401		)	(2,816		)	—			(2,816		)
Income from continuing operations before income taxes	63,987			(7,715		)	56,272			43,938			(1,993		)	41,945
Income tax expense	18,501			(2,311		)	16,190			12,717			960			13,677
Income from continuing operations, net of tax	$	45,486		$	(5,405	)	$	40,081		$	31,221		$	(2,953	)	$	28,268
Net income attributable to EZCORP, Inc.	$	38,572		$	(4,347	)	$	34,225		$	28,523		$	(2,694	)	$	25,829
Diluted earnings per share attributable to EZCORP, Inc.	$	0.75		$	(0.08	)	$	0.67		$	0.56		$	(0.06	)	$	0.50
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	140,917		$	(1,802	)	$	139,115		$	109,692		$	(5,115	)	$	104,577
Net cash used in investing activities	(216,765		)	2,002			(214,763		)	(167,590		)	4,926			(162,664		)
Net cash provided by financing activities	99,266			(8,653		)	90,613			84,404			(9,593		)	74,811
Net increase in cash and cash equivalents	24,508			(8,653		)	15,855			26,805			(9,593		)	17,212



	Second Quarter of Fiscal 2012
	As Previously Reported			Restatement Adjustments			As Restated
	(in thousands, except per share amounts)
Results of Operations:
Total revenues	$	251,338		$	(2,102	)	$	249,236
Net revenues	158,512			(3,224		)	155,288
Operating expenses	101,935			34			101,969
Non-operating income	(1,529		)	—			(1,529		)
Income from continuing operations before income taxes	58,106			(3,258		)	54,848
Income tax expense	19,862			(2,149		)	17,713
Income from continuing operations, net of tax	$	38,244		$	(1,109	)	$	37,135
Net income attributable to EZCORP, Inc.	$	37,261		$	178		$	37,439
Diluted income per share attributable to EZCORP, Inc.	$	0.73		$	—		$	0.73
Cash Flow Data (year-to-date):
Net cash provided by operating activities	$	95,094		$	(472	)	$	94,622
Net cash used in investing activities	(74,446		)	456			(73,990		)
Net cash (used in) provided by financing activities	2,483			(11,006		)	(8,523		)
Net increase in cash and cash equivalents	22,705			(11,006		)	11,699

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended June 30, 2012 (the third quarter of fiscal 2012) are set forth below.

EZCORP, Inc. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended June 30, 2012
	As Previously Reported				Effect of Restatement				As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	75,286			$	—			$	75,286
Jewelry scrapping sales	40,530				—				40,530
Pawn service charges	55,656				—				55,656
Consumer loan fees and interest	47,877				(2,068		)		45,809
Other revenues	1,321				—				1,321
Total revenues	220,670				(2,068		)		218,602
Merchandise cost of goods sold	43,842				—				43,842
Jewelry scrapping cost of goods sold	27,115				—				27,115
Consumer loan bad debt	9,431				(91		)		9,340
Net revenues	140,282				(1,977		)		138,305
Operating expenses:
Operations	82,252				16				82,268
Administrative	9,857				—				9,857
Depreciation	5,755				—				5,755
Amortization	1,206				—				1,206
Loss on sale or disposal of assets	90				—				90
Total operating expenses	99,160				16				99,176
Operating income	41,122				(1,993		)		39,129
Interest expense, net	898			—	—			—	898
Equity in net income of unconsolidated affiliates	(4,197		)		—				(4,197		)
Other loss	483				—				483
Income from continuing operations before income taxes	43,938				(1,993		)		41,945
Income tax expense	12,717				960				13,677
Income from continuing operations, net of tax	31,221				(2,953		)		28,268
Loss from discontinued operations, net of tax	(1,510		)		—				(1,510		)
Net income	29,711				(2,953		)		26,758
Net income from continuing operations attributable to redeemable noncontrolling interest	1,169				(259		)		910
Net income from discontinued operations attributable to redeemable noncontrolling interest	19				—				19
Net income attributable to EZCORP, Inc.	$	28,523			$	(2,694	)		$	25,829

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.59			$	(0.06	)		$	0.53
Discontinued operations	(0.03		)		—				(0.03		)
Basic earnings per share	$	0.56			$	(0.06	)		$	0.50

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.59			$	(0.06	)		$	0.53
Discontinued operations	(0.03		)		—				(0.03		)
Diluted earnings per share	$	0.56			$	(0.06	)		$	0.50

Net income from continuing operations attributable to EZCORP, Inc.	$	30,052			$	(2,694	)		$	27,358
Loss from discontinued operations attributable to EZCORP, Inc.	(1,529		)		—				(1,529		)
Net income attributable to EZCORP, Inc.	$	28,523			$	(2,694	)		$	25,829

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended June 30, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	29,711		$	(2,953	)	$	26,758
Other comprehensive income:
Foreign currency translation loss	(8,513		)	191			(8,322		)
Loss on effective portion of cash flow hedge:
Amounts reclassified from accumulated other comprehensive income	(108		)	—			(108		)
Income tax expense	(948		)	—			(948		)
Other comprehensive loss, net of tax	(9,569		)	191			(9,378		)
Comprehensive income	$	20,142		$	(2,762	)	$	17,380
Attributable to redeemable noncontrolling interest:
Net income	1,188			(259		)	929
Foreign currency translation loss	(2,789		)	76			(2,713		)
Comprehensive loss attributable to redeemable noncontrolling interest	(1,601		)	(183		)	(1,784		)
Comprehensive income attributable to EZCORP, Inc.	$	21,743		$	(2,579	)	$	19,164

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Nine Months Ended June 30, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	106,436		$	(4,062	)	$	102,374
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	19,891			—			19,891
Accretion of debt premium and consumer loan discount, net	—			(3,324		)	(3,324		)
Consumer loan loss provision	12,136			1,906			14,042
Deferred income taxes	(644		)	—			(644		)
Amortization of prepaid commissions	—			2,886			2,886
Other	—			3,324			3,324
Loss on sale or disposal of assets	138			—			138
Stock compensation expense	5,191			—			5,191
Income from investments in unconsolidated affiliates	(12,935		)	—			(12,935		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	1,150			(1,818		)	(668		)
Inventory, net	(874		)	—			(874		)
Receivables, prepaid expenses, other current assets and other assets, net	(4,845		)	(2,838		)	(7,683		)
Accounts payable and other accrued expenses	(12,100		)	—			(12,100		)
Customer layaway deposits	(182		)	—			(182		)
Deferred gains and other long-term liabilities	722			—			722
Tax benefit from stock compensation	(1,582		)	—			(1,582		)
Income taxes receivable/payable	(8,370		)	(1,189		)	(9,559		)
Dividends from unconsolidated affiliates	5,560			—			5,560
Net cash provided by operating activities	109,692			(5,115		)	104,577
Investing activities:
Loans made	(571,683		)	—			(571,683		)
Loans repaid	382,854			4,926			387,780
Recovery of pawn loan principal through sale of forfeited collateral	179,681			—			179,681
Additions to property and equipment	(33,193		)	—			(33,193		)
Acquisitions, net of cash acquired	(125,249		)	—			(125,249		)
Net cash used in investing activities	(167,590		)	4,926			(162,664		)
Financing activities:
Proceeds from exercise of stock options	647			—			647
Tax provision from stock compensation	1,582			—			1,582
Taxes paid related to net share settlement of equity awards	(1,153		)	—			(1,153		)
Change in restricted cash	(1,085		)	(9,593		)	(10,678		)
Proceeds from revolving line of credit	594,809			—			594,809
Payments on revolving line of credit	(502,575		)	—			(502,575		)
Proceeds from borrowings	343			—			343
Payments on borrowings and capital lease obligations	(8,164		)	—			(8,164		)
Net cash provided by financing activities	84,404			(9,593		)	74,811
Effect of exchange rate changes on cash and cash equivalents	299			189			488
Net increase in cash and cash equivalents	26,805			(9,593		)	17,212
Cash and cash equivalents at beginning of period	23,969			—			23,969
Cash and cash equivalents at end of period	$	50,774		$	(9,593	)	$	41,181

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	177,490		$	—		$	177,490
Issuance of common stock due to acquisitions	17,984			—			17,984
Deferred consideration	916			—			916
Contingent consideration	23,000			—			23,000
Change in accrued additions to property and equipment	177			—			177

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital						Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2011)
	(in thousands)
	As Previously Reported
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Stock compensation	—	—		5,191			—			—			5,191
Stock options exercised	201	2		645			—			—			647
Issuance of common stock due to acquisitions	635	7		17,992			—			—			17,999
Release of restricted stock	159	2		—			—			—			2
Tax benefit of stock compensation	—	—		1,580			—			—			1,580
Taxes paid related to net share settlement of equity awards	—	—		(1,153		)	—			—			(1,153		)
Unrealized loss on available-for-sale securities	—	—		—			—			(550		)	(550		)
Foreign currency translation adjustment	—	—		—			—			(7,327		)	(7,327		)
Net income attributable to EZCORP, Inc.	—	—		—			105,136			—			105,136
Balances at June 30, 2012	51,194	$	512	$	266,653		$	527,231		$	(8,623	)	$	785,773

	Restatement Adjustments
Balances at September 30, 2011	—	$	—	$	—		$	—		$	—		$	—
Foreign currency translation adjustment	—	—		—			—			124			124
Net income (loss) attributable to EZCORP, Inc.	—	—		—			(2,516		)	—			(2,516		)
Balances at June 30, 2012	—	$	—	$	—		$	(2,516	)	$	124		$	(2,392	)

	As Restated
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095		$	(746	)	$	664,248
Stock compensation	—	—		5,191			—			—			5,191
Stock options exercised	201	2		645			—			—			647
Issuance of common stock due to acquisitions	635	7		17,992			—			—			17,999
Release of restricted stock	159	2		—			—			—			2
Tax benefit of stock compensation	—	—		1,580			—			—			1,580
Taxes paid related to net share settlement of equity awards	—	—		(1,153		)	—			—			(1,153		)
Unrealized loss on available-for-sale securities	—	—		—			—			(550		)	(550		)
Foreign currency translation adjustment	—	—		—			—			(7,203		)	(7,203		)
Net income attributable to EZCORP, Inc.	—	—		—			102,620			—			102,620
Balances at June 30, 2012	51,194	$	512	$	266,653		$	524,715		$	(8,499	)	$	783,381

The effects of the restatement on our unaudited condensed consolidated financial statements as of and for the quarter ended March 31, 2012 (the second quarter of fiscal 2012) are set forth below.

EZCORP, Inc. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

	Three Months Ended March 31, 2012
	As Previously Reported				Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	94,495			$	—		$	94,495
Jewelry scrapping sales	51,672				—			51,672
Pawn service charges	55,925				—			55,925
Consumer loan fees and interest	48,427				(2,102		)	46,325
Other revenues	819				—			819
Total revenues	251,338				(2,102		)	249,236
Merchandise cost of goods sold	55,594				—			55,594
Jewelry scrapping cost of goods sold	31,233				—			31,233
Consumer loan bad debt	5,999				1,122			7,121
Net revenues	158,512				(3,224		)	155,288
Operating expenses:
Operations	83,011				34			83,045
Administrative	11,998				—			11,998
Depreciation	5,220				—			5,220
Amortization	1,692				—			1,692
Loss gain on sale or disposal of assets	14				—			14
Total operating expenses	101,935				34			101,969
Operating income	56,577				(3,258		)	53,319
Interest expense, net	2,246			—	—			2,246
Equity in net income of unconsolidated affiliates	(4,577		)		—			(4,577		)
Other loss	802				—			802
Income from continuing operations before income taxes	58,106				(3,258		)	54,848
Income tax expense	19,862				(2,149		)	17,713
Income from continuing operations, net of tax	38,244				(1,109		)	37,135
Loss from discontinued operations, net of tax	(871		)		—			(871		)
Net income	37,373				(1,109		)	36,264
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	112				(1,287		)	(1,175		)
Net income attributable to EZCORP, Inc.	$	37,261			$	178		$	37,439

Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.75			$	—		$	0.75
Discontinued operations	(0.02		)		—			(0.02		)
Basic earnings per share	$	0.73			$	—		$	0.73

Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.75			$	—		$	0.75
Discontinued operations	(0.02		)		—			(0.02		)
Diluted earnings per share	$	0.73			$	—		$	0.73

Net income from continuing operations attributable to EZCORP, Inc.	$	38,132			$	178		$	38,310
Loss from discontinued operations attributable to EZCORP, Inc.	(871		)		—			(871		)
Net income attributable to EZCORP, Inc.	$	37,261			$	178		$	37,439

EZCORP, Inc. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

	Three Months Ended March 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Net income	$	37,373		$	(1,109	)	$	36,264
Other comprehensive income:
Foreign currency translation gain	6,394			16			6,410
Loss on effective portion of cash flow hedge:
Amounts reclassified from accumulated other comprehensive income	(179		)	—			(179		)
Income tax expense	(75		)	—			(75		)
Other comprehensive income, net of tax	6,140			16			6,156
Comprehensive income	$	43,513		$	(1,093	)	$	42,420
Attributable to redeemable noncontrolling interest:
Net (loss) income	112			(1,287		)	(1,175		)
Foreign currency translation gain	496			7			503
Comprehensive (loss) income attributable to redeemable noncontrolling interest	608			(1,280		)	(672		)
Comprehensive income attributable to EZCORP, Inc.	$	42,905		$	187		$	43,092

EZCORP, Inc. CONSOLIDATED STATEMENT OF CASH FLOWS

	Six Months Ended March 31, 2012
	As Previously Reported			Restatement Adjustments			As Restated

	(Unaudited)
	(in thousands)
Operating activities:
Net income	$	76,725		$	(1,109	)	$	75,616
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	12,514			—			12,514
Accretion of debt premium and consumer loan discount, net	—			(1,612		)	(1,612		)
Consumer loan loss provision	6,761			1,267			8,028
Deferred income taxes	465			—			465
Amortization of prepaid commissions	—			1,399			1,399
Other	—			1,612			1,612
Gain on sale or disposal of assets	(174		)	—			(174		)
Stock compensation expense	3,238			—			3,238
Income from investments in unconsolidated affiliates	(8,738		)	—			(8,738		)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net	6,551			1,486			8,037
Inventory, net	1,446			—			1,446
Receivables, prepaid expenses, other current assets and other assets, net	2,644			(1,366		)	1,278
Accounts payable and other accrued expenses	(18,718		)	—			(18,718		)
Customer layaway deposits	206			—			206
Deferred gains and other long-term liabilities	10,856			—			10,856
Tax benefit from stock compensation	(1,521		)	—			(1,521		)
Income taxes receivable / payable	(1,949		)	(2,149		)	(4,098		)
Dividends from unconsolidated affiliates	4,788			—			4,788
Net cash provided by operating activities	95,094			(472		)	94,622
Investing activities:
Loans made	(360,354		)	—			(360,354		)
Loans repaid	260,289			456			260,745
Recovery of pawn loan principal through sale of forfeited collateral	129,518			—			129,518
Additions to property and equipment	(20,842		)	—			(20,842		)
Acquisitions, net of cash acquired	(83,057		)	—			(83,057		)
Net cash used in investing activities	(74,446		)	456			(73,990		)
Financing activities:
Proceeds from exercise of stock options	634			—			634
Tax provision from stock compensation	1,521			—			1,521
Taxes paid related to net share settlement of equity awards	(1,071		)	—			(1,071		)
Change in restricted cash	(935		)	(11,006		)	(11,941		)
Proceeds from revolving line of credit	321,617			—			321,617
Payments on revolving line of credit	(318,227		)	—			(318,227		)
Payments on borrowings and capital lease obligations	(1,056		)	—			(1,056		)
Net cash (used in) provided by financing activities	2,483			(11,006		)	(8,523		)
Effect of exchange rate changes on cash and cash equivalents	(426		)	16			(410		)
Net increase in cash and cash equivalents	22,705			(11,006		)	11,699
Cash and cash equivalents at beginning of period	23,969			—			23,969
Cash and cash equivalents at end of period	$	46,674		$	(11,006	)	$	35,668

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	123,587		$	—		$	123,587
Issuance of common stock due to acquisitions	11,615			—			11,615
Deferred consideration	5,785			—			5,785
Contingent consideration	23,000			—			23,000
Change in accrued additions to property and equipment	1,404			—			1,404

EZCORP, Inc. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock			Additional Paid-in Capital					Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity
	Shares	Par Value		Additional Paid-in Capital			Retained Earnings		Accumulated Other Comprehensive (Loss) Income			EZCORP, Inc. Stockholders' Equity

	(Unaudited, except balances as of September 30, 2011)
	(in thousands)
	As Previously Reported
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095	$	(746	)	$	664,248
Stock compensation	—	—		3,238			—		—			3,238
Stock options exercised	196	2		632			—		—			634
Issuance of common stock due to acquisitions	427	5		11,625			—		—			11,630
Release of restricted stock	150	2		—			—		—			2
Tax benefit of stock compensation	—	—		1,521			—		—			1,521
Taxes paid related to net share settlement of equity awards	—	—		(1,071		)	—		—			(1,071		)
Unrealized loss on available-for-sale securities	—	—		—			—		(480		)	(480		)
Foreign currency translation adjustment	—	—		—			—		(617		)	(617		)
Net income attributable to EZCORP, Inc.	—	—		—			76,613		—			76,613
Balances at March 31, 2012	50,972	$	510	$	258,343		$	498,708	$	(1,843	)	$	755,718

	Restatement Adjustments
Balances at September 30, 2011	—	$	—	$	—		$	—	$	—		$	—
Foreign currency translation adjustment	—	—		—			—		9			9
Net income (loss) attributable to EZCORP, Inc.	—	—		—			178		—			178
Balances at March 31, 2012	—	$	—	$	—		$	178	$	9		$	187

	As Restated
Balances at September 30, 2011	50,199	$	501	$	242,398		$	422,095	$	(746	)	$	664,248
Stock compensation	—	—		3,238			—		—			3,238
Stock options exercised	196	2		632			—		—			634
Issuance of common stock due to acquisitions	427	5		11,625			—		—			11,630
Release of restricted stock	150	2		—			—		—			2
Tax benefit of stock compensation	—	—		1,521			—		—			1,521
Taxes paid related to net share settlement of equity awards	—	—		(1,071		)	—		—			(1,071		)
Unrealized loss on available-for-sale securities	—	—		—			—		(480		)	(480		)
Foreign currency translation adjustment	—	—		—			—		(608		)	(608		)
Net income attributable to EZCORP, Inc.	—	—		—			76,791		—			76,791
Balances at March 31, 2012	50,972	$	510	$	258,343		$	498,886	$	(1,834	)	$	755,905

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 and restatements discussed in Note 2.



	Fiscal Year Ended September 30, 2014
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(in thousands)
Revenues:
Merchandise sales	$	327,720		$	60,302		$	—		$	388,022		$	—		$	388,022
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	166,764			53,377			—			220,141			—			220,141
Other revenues	2,701			2,161			—			4,862			—			4,862
Total revenues	805,017			152,629			—			957,646			—			957,646
Merchandise cost of goods sold	206,593			42,044			—			248,637			—			248,637
Jewelry scrapping cost of goods sold	67,029			5,807			—			72,836			—			72,836
Consumer loan bad debt	46,339			19,605			—			65,944			—			65,944
Net revenues	485,056			85,173			—			570,229			—			570,229
Operating expenses (income):
Operations	335,445			81,621			—			417,066			—			417,066
Administrative	—			—			—			—			62,096			62,096
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		)	19,501			—			19,485			7,605			27,090
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 expense (income)	(5		)	(5		)	115			105			375			480
Segment contribution (loss)	$	138,588		$	(23,848	)	$	(2,107	)	$	112,633
Income (loss) from continuing operations before income taxes										$	112,633		$	(87,439	)	$	25,194



	Fiscal Year Ended September 30, 2013
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(in thousands)
Revenues:
Merchandise sales	$	310,521		$	57,564		$	—		$	368,085		$	—		$	368,085
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	169,098			42,527			—			211,625			—			211,625
Other revenues	2,887			2,976			1,539			7,402			—			7,402
Total revenues	827,443			141,186			1,539			970,168			—			970,168
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	40,780			11,714			—			52,494			—			52,494
Net revenues	514,879			86,506			1,539			602,924			—			602,924
Operating expenses (income):
Operations	326,216			62,889			1,095			390,200			—			390,200
Administrative	—			—			—			—			52,339			52,339
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	—			—			(13,240		)	(13,240		)	—			(13,240		)
Impairment of investments	—			—			43,198			43,198			—			43,198
Other expense (income)	(3		)	(218		)	1,553			1,332			745			2,077
Segment contribution (loss)	$	172,234		$	5,606		$	(31,067	)	$	146,773
Income (loss) from continuing operations before income taxes										$	146,773		$	(66,293	)	$	80,480



	Fiscal Year Ended September 30, 2012
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(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	161,768			25,980			—			187,748			—			187,748
Other revenues	2,594			1,292			—			3,886			—			3,886
Total revenues	858,365			102,352			—			960,717			—			960,717
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			8,111			—			43,441			—			43,441
Net revenues	532,298			63,626			—			595,924			—			595,924
Operating expenses (income):
Operations	291,527			37,322			—			328,849			—			328,849
Administrative	—			—			—			—			47,873			47,873
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	—			—			(16,038		)	(16,038		)	—			(16,038		)
Other income	(647		)	(5		)	(236		)	(888		)	—			(888		)
Segment contribution	$	228,039		$	26,115		$	16,274		$	270,428
Income (loss) from continuing operations before income taxes										$	270,428		$	(56,309	)	$	214,119

Separately identified segment assets

The following table presents separately identified segment assets:



	U.S. & Canada		Latin America		Other International		Consolidated
	As Restated (See Note 2)
	(in thousands)
Assets at September 30, 2014
Cash and cash equivalents	$	14,012	$	9,309	$	3,157	$	26,478
Restricted cash	—		63,495		—		63,495
Pawn loans	145,258		17,186		—		162,444
Consumer loans, net	24,126		39,770		99		63,995
Service charges and fees receivable, net	33,851		9,840		—		43,691
Inventory, net	115,385		22,790		—		138,175
Property and equipment, net	63,116		23,694		—		86,810
Restricted cash, non-current	—		5,070		—		5,070
Non-current consumer loans, net	—		85,004		—		85,004
Goodwill	239,179		107,398		—		346,577
Intangibles, net	16,304		21,660		42		38,006
Total separately identified recorded segment assets	$	651,231	$	405,216	$	3,298	$	1,059,745
Consumer loans outstanding from unaffiliated lenders (1)	$	22,553	$	—	$	—	$	22,553
Assets at September 30, 2013
Cash and cash equivalents	$	10,931	$	9,612	$	3,260	$	23,803
Restricted cash	—		9,176		—		9,176
Pawn loans	142,930		13,707		—		156,637
Consumer loans, net	24,877		29,534		2,469		56,880
Service charges and fees receivable, net	34,748		13,966		697		49,411
Inventory, net	121,367		23,833		—		145,200
Property and equipment, net	67,676		28,198		1,448		97,322
Restricted cash, non-current	—		3,509		—		3,509
Non-current consumer loans, net	—		65,488		—		65,488
Goodwill	283,199		110,209		39,892		433,300
Intangibles, net	26,380		24,036		1,240		51,656
Total separately identified recorded segment assets	$	712,108	$	331,268	$	49,006	$	1,092,382
Consumer loans outstanding from unaffiliated lenders (1)	$	29,171	$	—	$	—	$	29,171
Assets at September 30, 2012
Cash and cash equivalents	$	14,820	$	12,049	$	1,789	$	28,658
Restricted cash	—		7,263		—		7,263
Pawn loans	140,885		16,763		—		157,648
Consumer loans, net	18,960		22,309		3,767		45,036
Service charges and fees receivable, net	31,989		20,025		1,114		53,128
Inventory, net	94,449		14,765		—		109,214
Property and equipment, net	60,947		23,220		1,503		85,670
Restricted cash, non-current	—		6,872		—		6,872
Non-current consumer loans, net	—		46,704		—		46,704
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	$	605,180	$	302,238	$	51,075	$	958,493
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
	As Restated (See Note 2)
	(in thousands)
Total separately identified recorded segment assets	$	1,059,745	$	1,092,382	$	958,493
Corporate assets	350,799		240,586		250,582
Total assets	$	1,410,544	$	1,332,968	$	1,209,075

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
	As Restated (See Note 2)
	(in thousands)
Revenues:
U.S.	$	791,451	$	814,803	$	847,708
Mexico	152,629		141,186		102,352
Canada	13,566		12,640		10,657
U.K.	—		1,539		—
Total	$	957,646	$	970,168	$	960,717

Schedule of long-lived assets by geographic information



	September 30,
	2014		2013		2012
	As Restated (See Note 2)
	(in thousands)
Long-lived assets:
U.S.	$	360,203	$	404,723	$	317,887
Mexico	153,214		162,914		155,488
Canada	3,787		4,755		10,199
U.K.	—		42,538		44,363
Other	1,359		42		42
Total	$	518,563	$	614,972	$	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
	As Restated (See Note 2)
	(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	$	19,849	$	(307	)	$	—	$	19,608	$	(1,063	)	$	38,087	$	162,860
Year ended September 30, 2013	8,574		(289		)	—		11,982		(418		)	19,849		114,871
Year ended September 30, 2012	—		(223		)	—		8,706		91			8,574		78,980


*	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 3 for further detail on discontinued operations.

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		Translation Adjustment		Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	1-30		31-60		61-90		>90		Total Past Due		Current Receivable		Translation Adjustment		Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	As Restated (See Note 2)
	(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
Performing Loans	$	4,942	$	3,546	$	2,035	$	1,600	$	12,123	$	116,870	$	2,230	$	131,223	$	6,450	$	1,600
Non-Performing Loans	1,854		907		884		25,674		29,319		2,318		—		31,637		31,637		—
	$	6,796	$	4,453	$	2,919	$	27,274	$	41,442	$	119,188	$	2,230	$	162,860	$	38,087	$	1,600
September 30, 2013
Performing Loans	$	7,497	$	4,307	$	2,771	$	1,557	$	16,132	$	82,555	$	1,269	$	99,956	$	4,934	$	1,557
Non-Performing Loans	726		438		481		11,645		13,290		1,625		—		14,915		14,915		—
	$	8,223	$	4,745	$	3,252	$	13,202	$	29,422	$	84,180	$	1,269	$	114,871	$	19,849	$	1,557
September 30, 2012
Performing Loans	$	3,172	$	2,517	$	1,015	$	700	$	7,404	$	66,378	$	—	$	73,782	$	3,376	$	700
Non-Performing Loans	335		420		461		1,823		3,039		2,159		—		5,198		5,198		—
	$	3,507	$	2,937	$	1,476	$	2,523	$	10,443	$	68,537	$	—	$	78,980	$	8,574	$	700

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 (liabilities) assets:	September 30, 2014			Level 1		Level 2			Level 3
	As Restated (See Note 2)
	(in thousands)
Forward contracts	$	1,152		$	—	$	1,152		$	—
Convertible notes hedges	36,994			—		36,994			—
Convertible notes embedded derivative	(36,994		)	—		(36,994		)	—
Contingent consideration	(3,758		)	—		—			(3,758		)
Net financial (liabilities) assets	$	(2,606	)	$	—	$	1,152		$	(3,758	)

	September 30, 2013			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2013			Level 1		Level 2			Level 3
	As Restated (See Note 2)
	(in thousands)
Marketable equity securities	$	2,339		$	2,339	$	—		$	—
Forward contracts	1,813			—		1,813			—
Contingent consideration	(21,774		)	—		—			(21,774		)
Net financial (liabilities) assets	$	(17,622	)	$	2,339	$	1,813		$	(21,774	)

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
	As Restated (See Note 2)
	(in thousands)
Financial assets:
Cash and cash equivalents	$	55,325		$	55,325		$	55,325	$	—		$	—
Restricted cash	63,495			63,495			63,495		—			—
Pawn loans	162,444			162,444			—		—			162,444
Consumer loans, net	63,995			64,631			—		—			64,631
Pawn service charges receivable, net	31,044			31,044			—		—			31,044
Consumer loan fees and interest receivable, net	12,647			12,647			—		—			12,647
Restricted cash, non-current	5,070			5,070			5,070		—			—
Non-current consumer loans, net	85,004			86,364			—		—			86,364
Total	$	479,024		$	481,020		$	123,890	$	—		$	357,130

Temporary equity:
Redeemable noncontrolling interest	$	22,800		$	49,021		$	—	$	—		$	49,021

Financial liabilities:
2.125% Cash convertible senior notes due 2019	$	185,693		$	185,738		$	—	$	185,738		$	—
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		*	26,144		**	—		26,144		**	—
Secured notes consolidated from VIEs	61,062		*	59,906			—		59,906			—
Total	$	391,171		$	389,988		$	54,178	$	335,810		$	—



	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
	As Restated (See Note 2)
	(in thousands)
Financial assets:
Cash and cash equivalents	$	29,100		$	29,100	$	29,100	$	—	$	—
Restricted cash	9,176			9,176		9,176		—		—
Pawn loans	156,637			156,637		—		—		156,637
Consumer loans, net	56,880			57,065		—		—		57,065
Pawn service charges receivable, net	30,362			30,362		—		—		30,362
Consumer loan fees and interest receivable, net	19,049			19,049		—		—		19,049
Restricted cash, non-current	3,509			3,509		3,509		—		—
Non-current consumer loans, net	65,488			65,967		—		—		65,967
Total	$	370,201		$	370,865	$	41,785	$	—	$	329,080

Temporary equity:
Redeemable noncontrolling interest	$	47,297		$	53,068	$	—	$	—	$	53,068

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
		As Restated (See Note 2)
		(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		$	—	$	—
	Net balance sheet asset	$	1,152		$	—	$	—



		Amount of Unrealized Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2014		2013		2012
		As Restated (See Note 2)
		(in thousands)
Foreign currency forwards	Other income	$	1,152	$	—	$	—

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 and inventory:



	September 30,
	2014			2013
	As Restated (See Note 2)
	(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	$	26,332		$	19,511
Allowance for uncollectible consumer loan fees and interest receivable	(13,685		)	(462		)
Consumer loan fees and interest receivable, net	$	12,647		$	19,049
Inventory:
Inventory, gross	$	154,218		$	149,446
Inventory reserves	(16,043		)	(4,246		)
Inventory, net	$	138,175		$	145,200

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

Valuation and Qualifying Accounts



			Additions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period
	As Restated (See Note 2)
	(in thousands)
Allowance for valuation of inventory:
Year Ended September 30, 2014	$	4,246	$	11,797	$	—	$	—	$	16,043
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	$	462	$	—	$	13,223	$	—	$	13,685
Year Ended September 30, 2013	3,763		—		—		3,301		462
Year Ended September 30, 2012	571		—		3,192		—		3,763
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

Variable Interest Entities (Tables)

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Loans Transferred

The loans Grupo Finmart transferred to the VIEs at the date of transfer were as follows:



Description of Portfolio	Carrying (Par) Value of Principal of Loans Transferred		Carrying Value of Accrued Interest of Loans Transferred		Principal of VIE Promissory Note Issued at Par
	(in millions, except number of loans)
14,500 in payroll loans transferred to VIE C in October 2013	$	14.0	$	0.7	$	19.3
7,500 in payroll loans transferred to VIE B in March 2014	10.0		1.3		16.0
7,100 in payroll loans transferred to VIE B in June 2014	10.0		2.1		16.5
8,500 in payroll loans transferred to VIE A in June 2014	14.0		2.3		21.8
16,135 in payroll loans transferred to VIE B in September 2014	26.7		3.3		43.8

Maximum Loss Exposure for Letter of Credit Losses



	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.

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

Organization and Summary of Significant Accounting Policies (Details Textuals)	12 Months Ended	84 Months Ended
	Sep. 30, 2014 USD ($) payment Store transfer Location	Sep. 30, 2014 USD ($) Store Location shares	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Jan. 02, 2014	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Apr. 26, 2013	Apr. 02, 2013	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)
Accounting Policies [Line Items]
Number of stores	1,358	1,358
Investments in unconsolidated affiliates \| $	$ 91,781,000	$ 91,781,000	$ 90,730,000	$ 88,685,000		$ 97,424,000	$ 97,085,000	$ 145,345,000			$ 145,870,000	$ 142,870,000
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 750 \| Store	750	750
Investments in unconsolidated affiliates \| $	$ 91,781,000	$ 91,781,000					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%
Number of transfers of consumer loans to various securitization trusts \| transfer	5
Loans receivable, maximum collection period	4 years
Reserve on past due loans	100.00%
Threshold period past due for loans to be considered defaulted	180 days
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 Short Term Consumer Loans [Member]
Accounting Policies [Line Items]
Description of Defaulted Payment, Number of Delinquent Payments \| payment	1
Unsecured Long Term Consumer Loans - In Payroll [Member] \| Grupo Finmart [Member]
Accounting Policies [Line Items]
Threshold period past due for loans to be considered defaulted	180 days
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%

Restatement of Consolidated Financial Statements (Details) $ in Millions	12 Months Ended
	Sep. 30, 2014 transfer	Sep. 30, 2013 USD ($)
Effect of Restatement [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents and restricted cash		$ 7.2
Income Tax Benefit, Discontinued Operations		$ 2.7
Grupo Finmart [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Number of transfers of consumer loans to various securitization trusts \| transfer	5
Reserve on past due loans	100.00%
Threshold period past due for loans to be considered defaulted	180 days
Grupo Finmart [Member] \| Nonperforming Financial Instruments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reserve on past due loans	100.00%

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]

Goodwill impairment

$ 84,158

$ 0

Long-lived assets impairment

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.

Restatement of Consolidated Financial Statements - Summary of Restatements (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

6 Months Ended

9 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, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2012

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 235,625

$ 223,134

$ 245,131

$ 253,756

$ 228,588

$ 223,451

$ 256,890

$ 261,239

$ 248,344

$ 218,602

$ 249,236

$ 957,646

$ 970,168

$ 960,717

133,313

135,588

149,921

151,407

140,552

141,728

159,542

161,102

150,808

138,305

155,288

570,229

602,924

595,924

135,673

126,303

129,997

123,500

125,266

119,720

111,073

119,182

103,937

99,176

101,969

515,473

475,241

400,280

Income from continuing operations before income taxes

7,088

5,210

13,849

3,415

49,666

(595)

(1,902)

(9,401)

(2,816)

(1,529)

29,562

47,203

(18,475)

(9,448)

4,075

6,075

24,492

(34,380)

22,603

48,435

43,822

56,272

41,945

54,848

$ 61,054

25,194

80,480

214,119

(825)

406

852

4,823

(11,196)

7,362

15,765

14,267

16,190

13,677

17,713

5,256

26,198

67,665

(8,623)

3,669

5,223

19,669

(23,184)

15,241

32,670

29,555

40,081

28,268

37,135

19,938

54,282

146,454

$ (93,501)

$ 3,930

$ 6,142

$ 18,730

$ (28,043)

$ (6,950)

$ 30,228

$ 27,073

$ 34,225

$ 25,829

$ 37,439

$ 24,872

$ 57,301

$ 76,791

$ 28,802

$ 50,351

$ 102,620

$ (64,699)

$ 22,308

$ 136,845

$ (1.75)

$ 0.07

$ 0.11

$ 0.35

$ (0.52)

$ (0.13)

$ 0.57

$ 0.52

$ 0.50

$ 0.73

$ (1.20)

$ 0.41

$ 2.69

$ (1.75)

$ 0.07

$ 0.11

$ 0.34

$ (0.53)

$ (0.13)

$ 0.57

$ 0.52

$ 0.67

$ 0.50

$ 0.73

$ (1.19)

$ 0.41

$ 2.67

$ 634,863

$ 630,159

$ 503,199

$ 526,951

$ 520,033

$ 508,892

$ 459,147

$ 501,769

503,199

459,147

630,159

508,892

$ 634,863

$ 520,033

1,410,544

^[1],[2]

1,520,533

1,333,144

1,359,851

1,332,968

^[1],[2]

1,346,041

1,301,508

1,329,888

$ 1,209,075

1,333,144

1,301,508

1,520,533

1,346,041

1,410,544

^[1],[2]

1,332,968

^[1],[2]

$ 1,209,075

148,214

147,784

113,172

119,699

143,673

137,598

142,805

128,716

113,172

142,805

147,784

137,598

148,214

143,673

555,440

^[3],[4]

556,236

359,467

395,328

389,788

^[3],[4]

372,206

314,578

383,323

359,467

314,578

556,236

372,206

555,440

^[3],[4]

389,788

^[3],[4]

22,800

25,662

43,717

45,825

47,297

49,765

46,673

45,156

50,998

43,717

46,673

25,662

49,765

22,800

47,297

50,998

832,304

938,635

929,960

918,698

895,883

924,070

940,257

901,409

827,791

$ 783,381

$ 755,905

929,960

940,257

755,905

938,635

924,070

783,381

832,304

895,883

827,791

$ 664,248

13,491

34,199

43,597

91,496

94,622

43,257

91,938

104,577

74,701

120,467

139,115

Net cash provided by (used in) financing activities

(19,070)

(49,864)

8,970

(46,184)

(73,990)

(43,101)

(101,963)

(162,664)

(80,060)

(155,200)

(214,763)

9,102

19,078

(49,270)

(48,317)

(8,523)

20,296

(2,122)

74,811

32,515

23,649

90,613

Net increase (decrease) in cash and cash equivalents

3,589

3,389

3,228

(3,609)

11,699

20,334

(12,313)

17,212

26,225

(10,724)

15,855

Error Corrections and Prior Period Adjustments Restatement [Line Items]

242,209

232,602

250,682

263,039

227,980

226,696

259,963

265,482

247,959

220,670

251,338

988,532

980,121

964,502

142,810

149,951

158,479

163,857

143,699

145,773

166,143

169,089

157,194

140,282

158,512

615,097

624,704

607,511

137,813

127,155

130,397

123,115

124,903

119,355

111,032

119,272

103,970

99,160

101,935

518,480

474,562

400,263

Income from continuing operations before income taxes

3,386

3,589

14,047

2,895

50,146

(595)

(1,902)

(10,763)

(2,816)

(1,529)

23,917

47,683

(19,837)

1,611

19,207

14,035

37,847

(31,350)

27,013

55,077

51,719

63,987

43,938

58,106

61,054

72,700

102,459

227,085

2,342

4,303

4,203

9,958

(12,062)

8,956

16,072

16,616

18,501

12,717

19,862

20,806

29,582

71,165

(731)

14,904

9,832

27,889

(19,288)

18,057

39,005

35,103

45,486

31,221

38,244

51,894

72,877

155,920

$ (87,807)

$ 11,506

$ 7,992

$ 22,569

$ (24,740)

$ (5,881)

$ 33,981

$ 30,717

$ 38,572

$ 28,523

$ 37,261

30,561

64,698

76,613

42,067

58,817

105,136

$ (45,740)

$ 34,077

$ 143,708

$ 0.21

$ 0.15

$ 0.42

$ (0.11)

$ 0.63

$ 0.59

$ 0.56

$ 0.73

$ (0.84)

$ 0.64

$ 2.82

$ (1.64)

$ 0.21

$ 0.15

$ 0.42

$ (0.46)

$ (0.11)

$ 0.63

$ 0.59

$ 0.75

$ 0.56

$ 0.73

$ (0.84)

$ 0.63

$ 2.81

$ 676,361

$ 646,227

$ 537,113

$ 556,455

$ 536,950

$ 498,503

$ 454,251

$ 501,952

537,113

454,251

646,227

498,503

$ 676,361

$ 536,950

1,403,471

1,522,367

1,352,236

1,369,129

1,352,190

1,361,101

1,319,199

1,342,306

1,352,236

1,319,199

1,522,367

1,361,101

1,403,471

1,352,190

124,996

128,705

106,680

111,777

141,901

133,570

143,030

130,233

106,680

143,030

128,705

133,570

124,996

141,901

492,785

507,796

339,653

370,257

382,271

364,764

311,030

380,816

339,653

311,030

507,796

364,764

492,785

382,271

35,498

36,645

58,107

57,578

55,393

56,837

52,982

49,323

58,107

52,982

36,645

56,837

35,498

55,393

875,188

977,926

954,476

941,294

914,526

939,500

955,187

912,167

$ 834,828

$ 785,773

$ 755,718

954,476

955,187

755,718

977,926

939,500

785,773

875,188

914,526

$ 834,828

$ 664,248

17,454

30,508

53,617

94,168

95,094

60,779

99,415

109,692

89,244

126,473

140,917

Net cash provided by (used in) financing activities

(4,342)

(47,755)

16,086

(49,825)

(74,446)

(31,190)

(108,850)

(167,590)

(34,838)

(160,384)

(216,765)

(11,046)

15,622

(73,810)

(51,742)

2,483

(16,188)

7,669

84,404

(33,862)

22,213

99,266

Net increase (decrease) in cash and cash equivalents

2,169

(1,809)

(4,119)

(7,034)

22,705

13,682

(2,522)

26,805

20,012

(12,160)

24,508

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(6,584)

(9,468)

(5,551)

(9,283)

(2,923)

(3,245)

(3,073)

(4,243)

385

(2,068)

(2,102)

(30,886)

(9,953)

(3,785)

(9,497)

(14,363)

(8,558)

(12,450)

(3,147)

(4,045)

(6,601)

(7,987)

(6,386)

(1,977)

(3,224)

(44,868)

(21,780)

(11,587)

(2,140)

(852)

(400)

385

363

365

(90)

(33)

(3,007)

679

Income from continuing operations before income taxes

3,702

1,621

(198)

520

(480)

1,362

(11,059)

(15,132)

(7,960)

(13,355)

(3,030)

(4,410)

(6,642)

(7,897)

(7,715)

(1,993)

(3,258)

(47,506)

(21,979)

(12,966)

(3,167)

(3,897)

(3,351)

(5,135)

866

(1,594)

(307)

(2,349)

(2,311)

960

(2,149)

(15,550)

(3,384)

(3,500)

(7,892)

(11,235)

(4,609)

(8,220)

(3,896)

(2,816)

(6,335)

(5,548)

(5,405)

(2,953)

(1,109)

(31,956)

(18,595)

(9,466)

$ (5,694)

$ (7,576)

$ (1,850)

$ (3,839)

$ (3,303)

$ (1,069)

$ (3,753)

$ (3,644)

$ (4,347)

$ (2,694)

$ 178

(5,689)

(7,397)

178

(13,265)

(8,466)

(2,516)

$ (18,959)

$ (11,769)

$ (6,863)

$ (0.14)

$ (0.04)

$ (0.07)

$ (0.02)

$ (0.06)

$ (0.07)

$ (0.06)

$ 0.00

$ (0.36)

$ (0.23)

$ (0.13)

$ 0

$ (0.14)

$ (0.04)

$ (0.08)

$ (0.07)

$ (0.02)

$ (0.06)

$ (0.07)

$ (0.08)

$ (0.06)

$ 0.00

$ (0.35)

$ (0.22)

$ (0.14)

$ (41,498)

$ (16,068)

$ (33,914)

$ (29,504)

$ (16,917)

$ 10,389

$ 4,896

$ (183)

(33,914)

4,896

(16,068)

10,389

$ (41,498)

$ (16,917)

7,073

(1,834)

(19,092)

(9,278)

(19,222)

(15,060)

(17,691)

(12,418)

(19,092)

(17,691)

(1,834)

(15,060)

7,073

(19,222)

23,218

19,079

6,492

7,922

1,772

4,028

(225)

(1,517)

6,492

(225)

19,079

4,028

23,218

1,772

62,655

48,440

19,814

25,071

7,517

7,442

3,548

2,507

19,814

3,548

48,440

7,442

62,655

7,517

(12,698)

(10,983)

(14,390)

(11,753)

(8,096)

(7,072)

(6,309)

(4,167)

(14,390)

(6,309)

(10,983)

(7,072)

(12,698)

(8,096)

(42,884)

(39,291)

(24,516)

(22,596)

(18,643)

(15,430)

(14,930)

(10,758)

$ (7,037)

$ (2,392)

$ 187

(24,516)

(14,930)

187

(39,291)

(15,430)

(2,392)

(42,884)

(18,643)

$ (7,037)

(3,963)

3,691

(10,020)

(2,672)

(472)

(17,522)

(7,477)

(5,115)

(14,543)

(6,006)

(1,802)

Net cash provided by (used in) financing activities

(14,728)

(2,109)

(7,116)

3,641

456

(11,911)

6,887

4,926

(45,222)

5,184

2,002

20,148

3,456

24,540

3,425

(11,006)

36,484

(9,791)

(9,593)

66,377

1,436

(8,653)

Net increase (decrease) in cash and cash equivalents

1,420

5,198

$ 7,347

$ 3,425

$ (11,006)

$ 6,652

$ (9,791)

$ (9,593)

6,213

1,436

(8,653)

Effect of Restatement [Member] | Asset Sale Impact [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(16,714)

(18,692)

6,527

Income from continuing operations before income taxes

(9,804)

(8,661)

(3,590)

(3,221)

(25,276)

Effect of Restatement [Member] | Portfolio Review Impact [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(16,932)

(7,935)

(921)

(25,658)

(19,762)

(8,723)

2,241

3,231

(37)

Income from continuing operations before income taxes

(1,642)

(6,240)

(6,970)

(5,259)

(9,430)

(4,941)

(4,513)

(6,718)

(5,179)

(3,435)

(1,993)

(3,258)

(27,899)

(21,351)

(8,686)

Effect of Restatement [Member] | Other Impact [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

2,760

(2,018)

(2,864)

(518)

(2,018)

(2,864)

(5,305)

(2,552)

Income from continuing operations before income taxes

(882)

1,162

1,362

$ 4,985

$ 499

$ 889

$ (704)

$ 1,911

$ 103

$ 76

$ (2,718)

$ (4,280)

$ 0

5,669

(628)

(4,280)

(15,550)

(3,384)

(3,500)

(31,956)

(18,595)

(9,466)

$ (18,959)

$ (11,769)

$ (6,863)

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

$ (0.35)

$ (0.22)

$ (0.14)

[1]	Our consolidated assets as of September 30, 2014 and 2013 include the following assets of Grupo Finmart’s securitization trust that can only be used to settle its liabilities: September 30, 2014 September 30, 2013 (in thousands)Restricted cash$23,592 $—Consumer loans, net41,588 33,900Consumer loan fees and interest receivable, net5,489 7,300Restricted cash, non-current133 3,509Other assets, net2,847 2,100Total assets$73,649 $46,809
[2]	Our consolidated assets as of September 30, 2014 include the following assets of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Restricted cash$1,921 $—Consumer loans, net16,465 —Consumer loan fees and interest receivable, net3,058 —Non-current consumer loans, net35,780 —Total assets$57,224 $—
[3]	Our consolidated liabilities as of September 30, 2014 and 2013 include the following liabilities for which the creditors of Grupo Finmart’s securitization trust do not have recourse to the general credit of EZCORP, Inc.: September 30, 2014 September 30, 2013 (in thousands)Long-term debt, less current maturities$54,045 $31,951
[4]	Our consolidated liabilities as of September 30, 2014 include the following liabilities of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Accounts payable and other accrued expenses$2,105 $—Current maturities of long-term debt25,438 —Long-term debt, less current maturities35,624 —Total liabilities$63,167 $—

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

Jun. 30, 2012

Mar. 31, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

$ 12,249

$ 26,721

$ 16,718

Operating loss from discontinued operations before taxes

24,862

44,463

22,204

(12,613)

(17,742)

(5,486)

Total termination costs related to the reorganization

^[1]

99,189

22,190

(111,802)

(39,932)

(5,486)

19,778

6,660

143

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

$ (86,579)

$ (2,076)

$ (634)

$ (2,735)

$ (4,996)

$ (22,289)

$ (3,425)

$ (2,562)

$ (1,510)

$ (871)

(92,024)

(33,272)

(5,343)

$ (36)

(106)

(76)

147

Net loss from discontinued operations

$ (2,076)

$ (634)

$ (2,735)

$ (22,343)

$ (3,437)

$ (2,456)

$ (1,529)

$ (871)

(92,024)

(33,196)

(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)

19,819

4,144

(77)

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

(34,753)

(22,714)

(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

11,301

17,454

6,734

(4,265)

(4,687)

(206)

Total termination costs related to the reorganization

53,100

(57,365)

(4,687)

(206)

(87)

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

(57,365)

(4,687)

(293)

(76)

147

Net loss from discontinued operations

$ (57,365)

$ (4,611)

$ (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.

Restatement of Consolidated Financial Statements - Condensed Consolidated Balance Sheets (Details) - USD ($)

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, 2012

Jun. 30, 2012

Mar. 31, 2012

Sep. 30, 2011

$ 55,325,000

$ 49,434,000

$ 32,328,000

$ 32,689,000

$ 29,100,000

$ 27,511,000

$ 36,215,000

$ 43,213,000

$ 39,824,000

$ 41,181,000

$ 35,668,000

$ 23,969,000

63,495,000

49,129,000

27,244,000

8,371,000

9,176,000

20,325,000

5,448,000

1,825,000

7,263,000

162,444,000

157,491,000

128,683,000

153,421,000

156,637,000

154,095,000

138,380,000

162,150,000

157,648,000

63,995,000

64,787,000

57,447,000

62,653,000

56,880,000

54,276,000

49,145,000

51,473,000

45,036,000

31,044,000

29,307,000

24,733,000

30,842,000

30,362,000

28,590,000

25,388,000

31,077,000

12,647,000

15,032,000

15,870,000

17,415,000

19,049,000

22,182,000

19,280,000

20,006,000

138,175,000

130,839,000

128,094,000

142,159,000

145,200,000

122,503,000

116,517,000

120,271,000

109,214,000

17,572,000

15,302,000

17,188,000

57,069,000

43,677,000

35,134,000

21,204,000

24,113,000

20,845,000

9,165,000

4,172,000

33,097,000

75,161,000

38,364,000

42,895,000

34,214,000

41,377,000

42,421,000

50,394,000

634,863,000

630,159,000

503,199,000

526,951,000

520,033,000

508,892,000

459,147,000

501,769,000

91,781,000

90,730,000

88,685,000

97,424,000

97,085,000

145,345,000

145,870,000

142,870,000

105,900,000

109,458,000

111,419,000

114,539,000

116,281,000

110,312,000

118,979,000

114,082,000

5,070,000

4,578,000

3,309,000

4,189,000

3,509,000

3,432,000

3,180,000

4,758,000

6,872,000

346,577,000

436,765,000

435,048,000

434,835,000

433,300,000

430,940,000

438,016,000

434,671,000

374,663,000

66,086,000

78,745,000

68,873,000

66,749,000

65,391,000

60,687,000

60,387,000

59,562,000

85,004,000

84,630,000

83,325,000

78,686,000

65,488,000

57,913,000

55,376,000

53,084,000

12,142,000

9,331,000

9,642,000

7,543,000

8,237,000

63,121,000

76,137,000

29,644,000

28,935,000

23,644,000

28,520,000

20,553,000

19,092,000

1,410,544,000

^[1],[2]

1,520,533,000

1,333,144,000

1,359,851,000

1,332,968,000

^[1],[2]

1,346,041,000

1,301,508,000

1,329,888,000

1,209,075,000

36,111,000

41,125,000

20,889,000

23,516,000

30,436,000

33,525,000

34,912,000

27,562,000

418,000

520,000

533,000

94,993,000

89,217,000

70,643,000

77,880,000

80,857,000

72,988,000

63,073,000

69,971,000

8,595,000

8,716,000

12,121,000

11,988,000

23,219,000

22,640,000

36,096,000

24,396,000

8,097,000

8,206,000

8,986,000

5,782,000

8,628,000

7,912,000

8,191,000

6,254,000

148,214,000

147,784,000

113,172,000

119,699,000

143,673,000

137,598,000

142,805,000

128,716,000

392,054,000

387,217,000

224,379,000

246,852,000

215,939,000

198,374,000

137,376,000

207,978,000

106,000

253,000

391,000

521,000

648,000

771,000

8,948,000

10,104,000

10,815,000

15,172,000

21,235,000

21,810,000

28,524,000

29,785,000

26,765,000

23,645,000

35,043,000

555,440,000

^[3],[4]

556,236,000

359,467,000

395,328,000

389,788,000

^[3],[4]

372,206,000

314,578,000

383,323,000

22,800,000

25,662,000

43,717,000

45,825,000

47,297,000

49,765,000

46,673,000

45,156,000

50,998,000

332,264,000

339,869,000

327,066,000

321,354,000

320,537,000

317,049,000

314,899,000

312,946,000

509,586,000

610,050,000

606,120,000

599,978,000

581,248,000

609,291,000

616,241,000

586,013,000

(10,082,000)

68,000

(3,769,000)

(3,177,000)

(6,445,000)

(2,812,000)

8,579,000

1,912,000

(11,901,000)

832,304,000

938,635,000

929,960,000

918,698,000

895,883,000

924,070,000

940,257,000

901,409,000

827,791,000

783,381,000

755,905,000

664,248,000

Common Stock Class A Non-voting [Member]

1,410,544,000

1,520,533,000

1,333,144,000

1,359,851,000

1,332,968,000

1,346,041,000

1,301,508,000

1,329,888,000

Common Stock Class B Voting [Member]

506,000

519,000

513,000

512,000

508,000

30,000

56,329,000

49,999,000

32,198,000

38,486,000

36,317,000

45,955,000

41,443,000

46,668,000

48,477,000

50,774,000

46,674,000

23,969,000

62,406,000

13,248,000

21,104,000

4,019,000

3,312,000

3,132,000

1,204,000

1,133,000

162,444,000

157,491,000

128,683,000

153,421,000

156,637,000

154,095,000

138,380,000

162,150,000

67,594,000

76,748,000

75,501,000

82,807,000

64,683,000

42,883,000

36,596,000

40,470,000

31,044,000

29,307,000

24,733,000

30,842,000

30,362,000

28,590,000

25,388,000

31,077,000

30,653,000

38,351,000

40,033,000

40,181,000

36,292,000

35,315,000

33,507,000

34,073,000

139,419,000

132,021,000

129,013,000

142,711,000

145,200,000

122,503,000

116,517,000

120,271,000

20,858,000

13,825,000

15,716,000

28,655,000

21,779,000

17,702,000

7,268,000

16,105,000

12,937,000

3,079,000

76,959,000

113,458,000

54,321,000

42,895,000

34,217,000

37,377,000

42,421,000

50,394,000

676,361,000

646,227,000

537,113,000

556,455,000

536,950,000

498,503,000

454,251,000

501,952,000

91,098,000

90,730,000

88,685,000

97,424,000

97,085,000

146,707,000

147,232,000

144,232,000

105,900,000

109,458,000

111,419,000

114,539,000

116,281,000

110,312,000

118,979,000

114,082,000

4,257,000

22,473,000

9,575,000

2,742,000

2,156,000

2,182,000

2,197,000

1,994,000

346,577,000

436,765,000

435,048,000

434,835,000

433,300,000

430,940,000

438,016,000

434,671,000

64,624,000

78,918,000

69,016,000

65,178,000

63,805,000

60,687,000

60,387,000

59,562,000

40,442,000

51,798,000

61,724,000

60,750,000

70,294,000

82,935,000

77,414,000

66,615,000

13,154,000

9,308,000

9,619,000

7,521,000

8,214,000

61,058,000

76,690,000

30,037,000

29,685,000

24,105,000

28,835,000

20,723,000

19,198,000

1,403,471,000

1,522,367,000

1,352,236,000

1,369,129,000

1,352,190,000

1,361,101,000

1,319,199,000

1,342,306,000

10,673,000

21,029,000

14,228,000

16,737,000

30,436,000

33,525,000

34,912,000

27,562,000

418,000

520,000

533,000

97,213,000

90,234,000

70,812,000

77,619,000

79,967,000

68,960,000

63,298,000

70,829,000

8,595,000

8,716,000

12,121,000

11,106,000

22,337,000

22,640,000

36,096,000

24,396,000

8,097,000

8,206,000

8,986,000

5,782,000

8,628,000

7,912,000

8,191,000

6,254,000

659,000

124,996,000

128,705,000

106,680,000

111,777,000

141,901,000

133,570,000

143,030,000

130,233,000

356,430,000

360,628,000

214,254,000

235,289,000

215,939,000

198,374,000

137,376,000

207,978,000

106,000

253,000

391,000

521,000

648,000

771,000

8,948,000

10,104,000

10,815,000

11,359,000

18,463,000

18,613,000

22,938,000

24,040,000

23,351,000

19,872,000

31,019,000

492,785,000

507,796,000

339,653,000

370,257,000

382,271,000

364,764,000

311,030,000

380,816,000

35,498,000

36,645,000

58,107,000

57,578,000

55,393,000

56,837,000

52,982,000

49,323,000

339,666,000

347,216,000

327,385,000

321,623,000

320,777,000

317,258,000

315,092,000

313,126,000

547,177,000

641,947,000

630,441,000

622,449,000

599,880,000

624,620,000

630,501,000

596,520,000

(12,191,000)

115,000

(3,893,000)

(3,321,000)

(6,674,000)

(2,920,000)

9,056,000

1,983,000

(11,901,000)

875,188,000

977,926,000

954,476,000

941,294,000

914,526,000

939,500,000

955,187,000

912,167,000

834,828,000

785,773,000

755,718,000

664,248,000

As Previously Reported [Member] | Common Stock Class A Non-voting [Member]

1,403,471,000

1,522,367,000

1,352,236,000

1,369,129,000

1,352,190,000

1,361,101,000

1,319,199,000

1,342,306,000

As Previously Reported [Member] | Common Stock Class B Voting [Member]

506,000

519,000

513,000

512,000

508,000

30,000

(1,004,000)

(565,000)

130,000

(5,797,000)

(7,217,000)

(18,444,000)

(5,228,000)

(3,455,000)

(8,653,000)

(9,593,000)

(11,006,000)

$ 0

1,089,000

35,881,000

6,140,000

4,352,000

5,864,000

17,193,000

4,244,000

692,000

(3,599,000)

(11,961,000)

(18,054,000)

(20,154,000)

(7,803,000)

11,393,000

12,549,000

11,003,000

(18,006,000)

(23,319,000)

(24,163,000)

(22,766,000)

(17,243,000)

(13,133,000)

(14,227,000)

(14,067,000)

(1,244,000)

(1,182,000)

(919,000)

(552,000)

(3,286,000)

1,477,000

1,472,000

28,414,000

21,898,000

17,432,000

13,936,000

8,008,000

7,908,000

6,086,000

4,172,000

(43,862,000)

(38,297,000)

(15,957,000)

(3,000)

4,000,000

(41,498,000)

(16,068,000)

(33,914,000)

(29,504,000)

(16,917,000)

10,389,000

4,896,000

(183,000)

683,000

(1,362,000)

813,000

(17,895,000)

(6,266,000)

1,447,000

1,353,000

1,250,000

983,000

2,764,000

1,462,000

(173,000)

(143,000)

1,571,000

1,586,000

44,562,000

32,832,000

21,601,000

17,936,000

(4,806,000)

(25,022,000)

(22,038,000)

(13,531,000)

(1,012,000)

23,000

22,000

23,000

2,063,000

(553,000)

(393,000)

(750,000)

(461,000)

(315,000)

(170,000)

(106,000)

7,073,000

(1,834,000)

(19,092,000)

(9,278,000)

(19,222,000)

(15,060,000)

(17,691,000)

(12,418,000)

25,438,000

20,096,000

6,661,000

6,779,000

(2,220,000)

(1,017,000)

(169,000)

261,000

890,000

4,028,000

(225,000)

(858,000)

882,000

(659,000)

23,218,000

19,079,000

6,492,000

7,922,000

1,772,000

4,028,000

(225,000)

(1,517,000)

35,624,000

26,589,000

10,125,000

11,563,000

3,813,000

2,772,000

3,197,000

5,586,000

5,745,000

3,414,000

3,773,000

4,024,000

62,655,000

48,440,000

19,814,000

25,071,000

7,517,000

7,442,000

3,548,000

2,507,000

(12,698,000)

(10,983,000)

(14,390,000)

(11,753,000)

(8,096,000)

(7,072,000)

(6,309,000)

(4,167,000)

(7,402,000)

(7,347,000)

(319,000)

(269,000)

(240,000)

(209,000)

(193,000)

(180,000)

(37,591,000)

(31,897,000)

(24,321,000)

(22,471,000)

(18,632,000)

(15,329,000)

(14,260,000)

(10,507,000)

2,109,000

(47,000)

124,000

144,000

229,000

108,000

(477,000)

(71,000)

(42,884,000)

(39,291,000)

(24,516,000)

(22,596,000)

(18,643,000)

(15,430,000)

(14,930,000)

(10,758,000)

$ (7,037,000)

$ (2,392,000)

$ 187,000

Effect of Restatement [Member] | Common Stock Class A Non-voting [Member]

7,073,000

(1,834,000)

(19,092,000)

(9,278,000)

(19,222,000)

(15,060,000)

(17,691,000)

(12,418,000)

Effect of Restatement [Member] | Common Stock Class B Voting [Member]

$ 0

[1]	Our consolidated assets as of September 30, 2014 and 2013 include the following assets of Grupo Finmart’s securitization trust that can only be used to settle its liabilities: September 30, 2014 September 30, 2013 (in thousands)Restricted cash$23,592 $—Consumer loans, net41,588 33,900Consumer loan fees and interest receivable, net5,489 7,300Restricted cash, non-current133 3,509Other assets, net2,847 2,100Total assets$73,649 $46,809
[2]	Our consolidated assets as of September 30, 2014 include the following assets of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Restricted cash$1,921 $—Consumer loans, net16,465 —Consumer loan fees and interest receivable, net3,058 —Non-current consumer loans, net35,780 —Total assets$57,224 $—
[3]	Our consolidated liabilities as of September 30, 2014 and 2013 include the following liabilities for which the creditors of Grupo Finmart’s securitization trust do not have recourse to the general credit of EZCORP, Inc.: September 30, 2014 September 30, 2013 (in thousands)Long-term debt, less current maturities$54,045 $31,951
[4]	Our consolidated liabilities as of September 30, 2014 include the following liabilities of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Accounts payable and other accrued expenses$2,105 $—Current maturities of long-term debt25,438 —Long-term debt, less current maturities35,624 —Total liabilities$63,167 $—

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

Restatement of Consolidated Financial Statements - Condensed Consolidated Balance Sheets (Details 2) - $ / shares	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Mar. 25, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Treasury stock, shares		1,000,000
Common Stock Class A Non-voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	100,000,000	100,000,000	100,000,000	100,000,000	56,000,000	55,550,000	54,000,000	54,000,000	56,000,000	56,000,000
Common Stock, shares issued	50,614,767	50,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
Common Stock, shares outstanding	50,614,767	50,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
Common Stock Class B Voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	3,000,000	3,000,000	3,000,000		3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Common Stock, shares issued	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171
Common Stock, shares outstanding	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Treasury stock, shares		1,000,000
As Previously Reported [Member] \| Common Stock Class A Non-voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	100,000,000	100,000,000	100,000,000		56,000,000	55,550,000	54,000,000	54,000,000	56,000,000	56,000,000
Common Stock, shares issued	50,614,767	51,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
Common Stock, shares outstanding	50,614,767	51,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
As Previously Reported [Member] \| Common Stock Class B Voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	3,000,000	3,000,000	3,000,000		3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Common Stock, shares issued	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171
Common Stock, shares outstanding	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171

Restatement of Consolidated Financial Statements - Condensed Consolidated Statement of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Merchandise sales		$ 89,170	$ 103,454	$ 105,587		$ 86,576	$ 100,082	$ 94,604		$ 75,286	$ 94,495								$ 388,022	$ 368,085	$ 333,064
Jewelry scrapping sales		20,273	26,193	27,703		26,288	42,582	44,709		40,530	51,672								96,243	131,702	202,481
Pawn service charges		59,917	59,162	64,133		60,397	62,015	65,400		55,656	55,925								248,378	251,354	233,538
Consumer loan fees and interest		52,734	54,777	55,204		47,905	50,478	54,198		45,809	46,325								220,141	211,625	187,748
Other revenues		1,040	1,545	1,129		2,285	1,733	2,328		1,321	819								4,862	7,402	3,886
Total revenues	$ 235,625	223,134	245,131	253,756	$ 228,588	223,451	256,890	261,239	$ 248,344	218,602	249,236								957,646	970,168	960,717
Merchandise cost of goods sold		56,014	64,223	64,141		51,050	58,716	54,945		43,842	55,594								248,637	218,617	190,637
Jewelry scrapping cost of goods sold		15,131	20,111	20,020		20,377	29,311	31,305		27,115	31,233								72,836	96,133	130,715
Consumer loan bad debt		16,401	10,876	18,188		10,296	9,321	13,887		9,340	7,121								65,944	52,494	43,441
Net revenues	133,313	135,588	149,921	151,407	140,552	141,728	159,542	161,102	150,808	138,305	155,288								570,229	602,924	595,924
Operating expenses:
Operations		103,198	101,107	105,361		98,698	94,829	98,420		82,268	83,045								417,066	390,200	328,849
Administrative		14,205	19,996	15,724		12,631	8,594	13,580		9,857	11,998								62,096	52,339	47,873
Depreciation		7,460	7,414	7,340		7,251	6,950	6,465		5,755	5,220								29,801	27,858	21,851
Amortization		1,306	1,393	1,365		962	687	688		1,206	1,692								5,475	3,485	1,956
(Gain) loss on sale or disposal of assets		134	87	(6,290)		178	13	29		90	14								(5,629)	1,359	(249)
Restructuring	6,700																		6,664	0	0
Total operating expenses	135,673	126,303	129,997	123,500	125,266	119,720	111,073	119,182	103,937	99,176	101,969								515,473	475,241	400,280
Operating income		9,285	19,924	27,907		22,008	48,469	41,920		39,129	53,319								54,756	127,683	195,644
Interest expense (income), net		7,062	5,959	4,854		3,637	3,754	3,637		898	2,246								27,090	15,168	(1,549)
Equity in net income of unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)		(4,197)	(4,577)		$ (1,763)	$ (9,163)	$ (8,738)	$ (3,880)	$ (13,491)	$ (12,935)	(5,948)	(13,240)	(16,038)
Impairment of investments			7,940		43,200								7,940			7,940			7,940	43,198	0
Other expense (income)		265	442	(168)		96	405	(501)		483	802								480	2,077	(888)
Income from continuing operations before income taxes	(9,448)	4,075	6,075	24,492	(34,380)	22,603	48,435	43,822	56,272	41,945	54,848	$ 61,054							25,194	80,480	214,119
Income tax expense	(825)	406	852	4,823	(11,196)	7,362	15,765	14,267	16,190	13,677	17,713								5,256	26,198	67,665
Income from continuing operations, net of tax	(8,623)	3,669	5,223	19,669	(23,184)	15,241	32,670	29,555	40,081	28,268	37,135								19,938	54,282	146,454
Loss from discontinued operations, net of tax	(86,579)	(2,076)	(634)	(2,735)	(4,996)	(22,289)	(3,425)	(2,562)		(1,510)	(871)								(92,024)	(33,272)	(5,343)
Net (loss) income	(95,202)	1,593	4,589	16,934	(28,180)	(7,048)	29,245	26,993		26,758	36,264		21,523	56,238	75,616	23,116	49,190	102,374	(72,086)	21,010	141,111
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	(1,701)	(2,337)	(1,553)	(1,796)	(101)	(152)	(995)	26		910	(1,175)								(7,387)	(1,222)	4,119
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest					(36)	54	12	(106)		19									0	(76)	147
Net (loss) income attributable to EZCORP, Inc.	$ (93,501)	$ 3,930	$ 6,142	$ 18,730	$ (28,043)	$ (6,950)	$ 30,228	$ 27,073	$ 34,225	$ 25,829	$ 37,439		24,872	57,301	76,791	28,802	50,351	102,620	$ (64,699)	$ 22,308	$ 136,845
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (0.13)	$ 0.11	$ 0.12	$ 0.40	$ (0.42)	$ 0.28	$ 0.63	$ 0.57		$ 0.53	$ 0.75								$ 0.50	$ 1.03	$ 2.80
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)								(1.70)	(0.62)	(0.11)
Basic earnings per share (in dollars per share)	(1.75)	0.07	0.11	0.35	(0.52)	(0.13)	0.57	0.52		0.50	0.73								(1.20)	0.41	2.69
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(0.13)	0.11	0.12	0.39	(0.43)	0.28	0.63	0.57		0.53	0.75								0.50	1.03	2.78
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)								(1.69)	(0.62)	(0.11)
Diluted earnings per share (in dollars per share)	$ (1.75)	$ 0.07	$ 0.11	$ 0.34	$ (0.53)	$ (0.13)	$ 0.57	$ 0.52	$ 0.67	$ 0.50	$ 0.73								$ (1.19)	$ 0.41	$ 2.67
Net income from continuing operations attributable to EZCORP, Inc.		$ 6,006	$ 6,776	$ 21,465		$ 15,393	$ 33,665	$ 29,529		$ 27,358	$ 38,310								$ 27,325	$ 55,504	$ 142,335
Loss from discontinued operations attributable to EZCORP, Inc.		(2,076)	(634)	(2,735)		(22,343)	(3,437)	(2,456)		(1,529)	(871)								(92,024)	(33,196)	(5,490)
As Previously Reported [Member]
Revenues:
Merchandise sales		89,170	103,454	105,587		86,576	100,082	94,604		75,286	94,495								387,331	368,766	333,064
Jewelry scrapping sales		20,273	26,193	27,703		26,288	42,582	44,709		40,530	51,672								96,243	131,702	202,481
Pawn service charges		59,917	59,162	64,133		60,397	62,015	65,400		55,656	55,925								248,378	251,354	233,538
Consumer loan fees and interest		52,459	55,865	60,117		51,450	53,180	56,063		47,877	48,427								219,535	219,752	190,746
Other revenues		10,783	6,008	5,499		1,985	2,104	4,706		1,321	819								37,045	8,547	4,673
Total revenues	$ 242,209	232,602	250,682	263,039	$ 227,980	226,696	259,963	265,482	$ 247,959	220,670	251,338								988,532	980,121	964,502
Merchandise cost of goods sold		55,751	63,857	63,588		51,050	58,716	54,945		43,842	55,594								247,393	218,617	190,637
Jewelry scrapping cost of goods sold		15,131	20,111	20,020		20,377	29,311	31,305		27,115	31,233								72,836	96,133	130,715
Consumer loan bad debt		11,769	8,235	15,574		9,496	5,793	10,143		9,431	5,999								53,206	40,667	35,639
Net revenues	142,810	149,951	158,479	163,857	143,699	145,773	166,143	169,089	157,194	140,282	158,512								615,097	624,704	607,511
Operating expenses:
Operations		103,788	101,471	104,955		98,320	94,779	98,419		82,252	83,011								420,350	389,386	328,793
Administrative		14,467	20,032	15,745		12,644	8,603	13,671		9,857	11,998								61,819	52,474	47,912
Depreciation		7,460	7,414	7,340		7,251	6,950	6,465		5,755	5,220								29,801	27,858	21,851
Amortization		1,306	1,393	1,365		962	687	688		1,206	1,692								5,475	3,485	1,956
(Gain) loss on sale or disposal of assets		134	87	(6,290)		178	13	29		90	14								(5,629)	1,359	(249)
Restructuring																			6,664
Total operating expenses	137,813	127,155	130,397	123,115	124,903	119,355	111,032	119,272	103,970	99,160	101,935								518,480	474,562	400,263
Operating income		22,796	28,082	40,742		26,418	55,111	49,817		41,122	56,577								96,617	150,142	207,248
Interest expense (income), net		6,076	5,275	4,334		3,637	3,754	3,637		898	2,246								22,832	15,168	(1,549)
Equity in net income of unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)		(4,197)	(4,577)		(1,763)	(9,163)	(8,738)	(3,880)	(13,491)	(12,935)	(5,948)	(11,878)	(17,400)
Impairment of investments			7,940										7,940			7,940			7,940	44,598
Other expense (income)		(370)	1,324	(168)		96	405	(501)		483	802								(907)	(205)	(888)
Income from continuing operations before income taxes	1,611	19,207	14,035	37,847	(31,350)	27,013	55,077	51,719	63,987	43,938	58,106	61,054							72,700	102,459	227,085
Income tax expense	2,342	4,303	4,203	9,958	(12,062)	8,956	16,072	16,616	18,501	12,717	19,862								20,806	29,582	71,165
Income from continuing operations, net of tax	(731)	14,904	9,832	27,889	(19,288)	18,057	39,005	35,103	45,486	31,221	38,244								51,894	72,877	155,920
Loss from discontinued operations, net of tax		(2,561)	(765)	(3,494)		(22,897)	(4,125)	(2,948)		(1,510)	(871)								(93,426)	(34,452)	(5,343)
Net (loss) income		12,343	9,067	24,395		(4,840)	34,880	32,155		29,711	37,373		33,462	67,035	76,725	45,805	62,195	106,436	(41,532)	38,425	150,577
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest		837	1,075	1,826		996	897	1,547		1,169	112								4,208	4,424	6,722
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest						45	2	(109)		19										(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	$ 38,572	$ 28,523	$ 37,261		30,561	64,698	76,613	42,067	58,817	105,136	$ (45,740)	$ 34,077	$ 143,708
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		$ 0.26	$ 0.16	$ 0.48		$ 0.31	$ 0.71	$ 0.64		$ 0.59	$ 0.75								$ 0.88	$ 1.28	$ 2.93
Discontinued operations (in dollars per share)		(0.05)	(0.01)	(0.06)		(0.42)	(0.08)	(0.05)		(0.03)	(0.02)								(1.72)	(0.64)	(0.11)
Basic earnings per share (in dollars per share)		0.21	0.15	0.42		(0.11)	0.63	0.59		0.56	0.73								(0.84)	0.64	2.82
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		0.26	0.16	0.48		0.31	0.71	0.64		0.59	0.75								0.88	1.27	2.92
Discontinued operations (in dollars per share)		(0.05)	(0.01)	(0.06)		(0.42)	(0.08)	(0.05)		(0.03)	(0.02)								(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	$ 0.75	$ 0.56	$ 0.73								$ (0.84)	$ 0.63	$ 2.81
Net income from continuing operations attributable to EZCORP, Inc.		$ 14,067	$ 8,757	$ 26,063		$ 17,061	$ 38,108	$ 33,556		$ 30,052	$ 38,132								$ 47,686	$ 68,453	$ 149,198
Loss from discontinued operations attributable to EZCORP, Inc.		(2,561)	(765)	(3,494)		(22,942)	(4,127)	(2,839)		(1,529)	(871)								(93,426)	(34,376)	(5,490)
Effect of Restatement [Member]
Revenues:
Merchandise sales		0	0	0		0	0	0		0	0								691	(681)	0
Jewelry scrapping sales		0	0	0		0	0	0		0	0								0	0	0
Pawn service charges		0	0	0		0	0	0		0	0								0	0	0
Consumer loan fees and interest		275	(1,088)	(4,913)		(3,545)	(2,702)	(1,865)		(2,068)	(2,102)								606	(8,127)	(2,998)
Other revenues		(9,743)	(4,463)	(4,370)		300	(371)	(2,378)		0	0								(32,183)	(1,145)	(787)
Total revenues	$ (6,584)	(9,468)	(5,551)	(9,283)	$ (2,923)	(3,245)	(3,073)	(4,243)	$ 385	(2,068)	(2,102)								(30,886)	(9,953)	(3,785)
Merchandise cost of goods sold		263	366	553		0	0	0		0	0								1,244	0	0
Jewelry scrapping cost of goods sold		0	0	0		0	0	0		0	0								0	0	0
Consumer loan bad debt		4,632	2,641	2,614		800	3,528	3,744		(91)	1,122								12,738	11,827	7,802
Net revenues	(9,497)	(14,363)	(8,558)	(12,450)	(3,147)	(4,045)	(6,601)	(7,987)	(6,386)	(1,977)	(3,224)								(44,868)	(21,780)	(11,587)
Operating expenses:
Operations		(590)	(364)	406		378	50	1		16	34								(3,284)	814	56
Administrative		(262)	(36)	(21)		(13)	(9)	(91)		0	0								277	(135)	(39)
Depreciation		0	0	0		0	0	0		0	0								0	0	0
Amortization		0	0	0		0	0	0		0	0								0	0	0
(Gain) loss on sale or disposal of assets		0	0	0		0	0	0		0	0								0	0	0
Restructuring																			0
Total operating expenses	(2,140)	(852)	(400)	385	363	365	41	(90)	(33)	16	34								(3,007)	679	17
Operating income		(13,511)	(8,158)	(12,835)		(4,410)	(6,642)	(7,897)		(1,993)	(3,258)								(41,861)	(22,459)	(11,604)
Interest expense (income), net		986	684	520		0	0	0		0	0								4,258	0	0
Equity in net income of unconsolidated affiliates		0	0	0		0	0	0		0	0		0	0	0	0	0	0	0	(1,362)	1,362
Impairment of investments			0										0			0			0	(1,400)
Other expense (income)		635	(882)	0		0	0	0		0	0								1,387	2,282	0
Income from continuing operations before income taxes	(11,059)	(15,132)	(7,960)	(13,355)	(3,030)	(4,410)	(6,642)	(7,897)	(7,715)	(1,993)	(3,258)	$ 0							(47,506)	(21,979)	(12,966)
Income tax expense	(3,167)	(3,897)	(3,351)	(5,135)	866	(1,594)	(307)	(2,349)	(2,311)	960	(2,149)								(15,550)	(3,384)	(3,500)
Income from continuing operations, net of tax	(7,892)	(11,235)	(4,609)	(8,220)	(3,896)	(2,816)	(6,335)	(5,548)	(5,405)	(2,953)	(1,109)								(31,956)	(18,595)	(9,466)
Loss from discontinued operations, net of tax		485	131	759		608	700	386		0	0								1,402	1,180	0
Net (loss) income		(10,750)	(4,478)	(7,461)		(2,208)	(5,635)	(5,162)		(2,953)	(1,109)		(11,939)	(10,797)	(1,109)	(22,689)	(13,005)	(4,062)	(30,554)	(17,415)	(9,466)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest		(3,174)	(2,628)	(3,622)		(1,148)	(1,892)	(1,521)		(259)	(1,287)								(11,595)	(5,646)	(2,603)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest						9	10	3		0										0	0
Net (loss) income attributable to EZCORP, Inc.	$ (5,694)	$ (7,576)	$ (1,850)	$ (3,839)	$ (3,303)	$ (1,069)	$ (3,753)	$ (3,644)	$ (4,347)	$ (2,694)	$ 178		$ (5,689)	$ (7,397)	$ 178	$ (13,265)	$ (8,466)	$ (2,516)	$ (18,959)	$ (11,769)	$ (6,863)
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		$ (0.15)	$ (0.04)	$ (0.08)		$ (0.03)	$ (0.08)	$ (0.07)		$ (0.06)	$ 0.00								$ (0.38)	$ (0.25)	$ (0.13)
Discontinued operations (in dollars per share)		0.01	0.00	0.01		0.01	0.02	0.00		0.00	0.00								0.02	0.02	0.00
Basic earnings per share (in dollars per share)		(0.14)	(0.04)	(0.07)		(0.02)	(0.06)	(0.07)		(0.06)	0.00								(0.36)	(0.23)	(0.13)
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		(0.15)	(0.04)	(0.09)		(0.03)	(0.08)	(0.07)		(0.06)	0.00								(0.38)	(0.24)	(0.14)
Discontinued operations (in dollars per share)		0.01	0.00	0.01		0.01	0.02	0.00		0.00	0.00								0.03	0.02	0.00
Diluted earnings per share (in dollars per share)	$ 0	$ (0.14)	$ (0.04)	$ (0.08)	$ (0.07)	$ (0.02)	$ (0.06)	$ (0.07)	$ (0.08)	$ (0.06)	$ 0.00								$ (0.35)	$ (0.22)	$ (0.14)
Net income from continuing operations attributable to EZCORP, Inc.		$ (8,061)	$ (1,981)	$ (4,598)		$ (1,668)	$ (4,443)	$ (4,027)		$ (2,694)	$ 178								$ (20,361)	$ (12,949)	$ (6,863)
Loss from discontinued operations attributable to EZCORP, Inc.		$ 485	$ 131	$ 759		$ 599	$ 690	$ 383		$ 0	$ 0								$ 1,402	$ 1,180	$ 0

Restatement of Consolidated Financial Statements - Condensed Consolidated Statements of Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended										6 Months Ended			9 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	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net (loss) income	$ (95,202)	$ 1,593	$ 4,589	$ 16,934	$ (28,180)	$ (7,048)	$ 29,245	$ 26,993	$ 26,758	$ 36,264	$ 21,523	$ 56,238	$ 75,616	$ 23,116	$ 49,190	$ 102,374	$ (72,086)	$ 21,010	$ 141,111
Other comprehensive (loss) income:
Foreign currency translation loss		5,344	(2,142)	4,565		(13,035)	9,057	3,592	(8,322)	6,410							(4,065)	(10,745)	(301)
Foreign currency translation reclassification adjustment realized upon impairment			375														375	221	0
Gain (loss) on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications		(497)	(326)	(346)		2,388											(453)	2,388	0
Amounts reclassified from accumulated other comprehensive income (loss)		272	297	245		(1,888)			(108)	(179)							49	(2,536)	0
Amounts reclassified from accumulated other comprehensive income (loss)		(77)	626	(9)		(1,457)	(221)	(43)									540	(1,721)	(735)
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income																	(540)	992	0
Income tax benefit		(818)	480	(863)		366	(379)	(2,021)	(948)	(75)							(1,157)	3,346	2,424
Other comprehensive (loss) income, net of tax		4,224	(690)	3,592		(13,626)	8,457	1,528	(9,378)	6,156							(5,251)	(8,055)	1,388
Comprehensive (loss) income		5,817	3,899	20,526		(20,674)	37,702	28,521	17,380	42,420							(77,337)	12,955	142,499
Attributable to redeemable noncontrolling interest:
Net income		(2,337)	(1,553)	(1,796)		(98)	(983)	(80)	929	(1,175)							(7,387)	(1,298)	4,266
Foreign currency translation (loss) gain		477	(46)	324		(2,945)	2,500	(617)	(2,713)	503							(1,460)	(1,784)	875
Loss on effective portion of cash flow hedge																	(154)	(59)	0
Amounts reclassified from accumulated other comprehensive income		(90)	(52)
Comprehensive income attributable to redeemable noncontrolling interest		(1,950)	(1,651)	(1,472)		(3,043)	1,517	(697)	(1,784)	(672)							(9,001)	(3,141)	5,141
Comprehensive (loss) income attributable to EZCORP, Inc.		7,767	5,550	21,998		(17,631)	36,185	29,218	19,164	43,092							(68,336)	16,096	137,358
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net (loss) income		12,343	9,067	24,395		(4,840)	34,880	32,155	29,711	37,373	33,462	67,035	76,725	45,805	62,195	106,436	(41,532)	38,425	150,577
Other comprehensive (loss) income:
Foreign currency translation loss		6,897	(2,109)	4,716		(15,529)	11,111	3,468	(8,513)	6,394							(5,812)	(11,614)	(7)
Foreign currency translation reclassification adjustment realized upon impairment			375														375	221
Gain (loss) on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications		(497)	(326)	(346)		2,388											(453)	2,388
Amounts reclassified from accumulated other comprehensive income (loss)		272	297	245		(1,888)			(108)	(179)							49	(2,536)
Amounts reclassified from accumulated other comprehensive income (loss)		(77)	626	(9)		(1,457)	(221)	(43)									540	(1,721)	(735)
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income																	(540)	992
Income tax benefit		(1,096)	476	(894)		1,189	(1,057)	(1,980)	(948)	(75)							(598)	3,633	2,330
Other comprehensive (loss) income, net of tax		5,499	(661)	3,712		(15,297)	9,833	1,445	(9,569)	6,140							(6,439)	(8,637)	1,588
Comprehensive (loss) income		17,842	8,406	28,107		(20,137)	44,713	33,600	20,142	43,513							(47,971)	29,788	152,165
Attributable to redeemable noncontrolling interest:
Net income		837	1,075	1,826		1,041	899	1,438	1,188	112							4,208	4,348	6,869
Foreign currency translation (loss) gain		1,581	(37)	359		(3,321)	2,760	(651)	(2,789)	496							(768)	(2,017)	955
Loss on effective portion of cash flow hedge																	(154)	(59)
Amounts reclassified from accumulated other comprehensive income		(90)	(52)
Comprehensive income attributable to redeemable noncontrolling interest		2,328	986	2,185		(2,280)	3,659	787	(1,601)	608							3,286	2,272	7,824
Comprehensive (loss) income attributable to EZCORP, Inc.		15,514	7,420	25,922		(17,857)	41,054	32,813	21,743	42,905							(51,257)	27,516	144,341
Effect of Restatement [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net (loss) income		(10,750)	(4,478)	(7,461)		(2,208)	(5,635)	(5,162)	(2,953)	(1,109)	$ (11,939)	$ (10,797)	$ (1,109)	$ (22,689)	$ (13,005)	$ (4,062)	(30,554)	(17,415)	(9,466)
Other comprehensive (loss) income:
Foreign currency translation loss		(1,553)	(33)	(151)		2,494	(2,054)	124	191	16							1,747	869	(294)
Foreign currency translation reclassification adjustment realized upon impairment			0														0	0
Gain (loss) on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications		0	0	0		0											0	0
Amounts reclassified from accumulated other comprehensive income (loss)		0	0	0		0			0	0							0	0
Amounts reclassified from accumulated other comprehensive income (loss)		0	0	0		0	0	0									0	0	0
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income																	0	0
Income tax benefit		278	4	31		(823)	678	(41)	0	0							(559)	(287)	94
Other comprehensive (loss) income, net of tax		(1,275)	(29)	(120)		1,671	(1,376)	83	191	16							1,188	582	(200)
Comprehensive (loss) income		(12,025)	(4,507)	(7,581)		(537)	(7,011)	(5,079)	(2,762)	(1,093)							(29,366)	(16,833)	(9,666)
Attributable to redeemable noncontrolling interest:
Net income		(3,174)	(2,628)	(3,622)		(1,139)	(1,882)	(1,518)	(259)	(1,287)							(11,595)	(5,646)	(2,603)
Foreign currency translation (loss) gain		(1,104)	(9)	(35)		376	(260)	34	76	7							(692)	233	(80)
Loss on effective portion of cash flow hedge																	0	0
Amounts reclassified from accumulated other comprehensive income		0	0
Comprehensive income attributable to redeemable noncontrolling interest		(4,278)	(2,637)	(3,657)		(763)	(2,142)	(1,484)	(183)	(1,280)							(12,287)	(5,413)	(2,683)
Comprehensive (loss) income attributable to EZCORP, Inc.		$ (7,747)	$ (1,870)	$ (3,924)		$ 226	$ (4,869)	$ (3,595)	$ (2,579)	$ 187							$ (17,079)	$ (11,420)	$ (6,983)

Restatement of Consolidated Financial Statements - Condensed Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended										6 Months Ended			9 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	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Operating activities:
Net (loss) income	$ (95,202)	$ 1,593	$ 4,589	$ 16,934	$ (28,180)	$ (7,048)	$ 29,245	$ 26,993	$ 26,758	$ 36,264	$ 21,523	$ 56,238	$ 75,616	$ 23,116	$ 49,190	$ 102,374	$ (72,086)	$ 21,010	$ 141,111
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization				9,363				7,652			18,886	16,415	12,514	28,083	25,732	19,891	38,627	34,918	25,268
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net				(432)				(8,627)			(170)	(9,297)	(1,612)	(68)	(9,978)	(3,324)	2,611	(248)	(15,091)
Consumer loan loss provision				11,231				8,120			18,562	14,720	8,028	28,901	22,191	14,042	45,014	34,146	20,240
Deferred income taxes				694				2,213			(1,624)	1,399	465	(1,280)	244	(644)	(6,175)	(14,883)	1,290
Impairment of goodwill																	84,158	0	0
Reversal of contingent consideration																	(4,792)	0	0
Impairment of intangibles																	10,308	1,600	0
Restructuring																	6,121	0	0
Amortization of deferred financing costs				890				764			2,550	1,524		4,166	2,344		5,137	3,208	2,478
Amortization of prepaid commissions				2,226				649			5,144	1,464	1,399	10,039	2,902	2,886	14,525	4,573	467
Other adjustments				(206)				8,087			(789)	7,992	1,612	(753)	7,545	3,324	(2,251)	4,862	0
(Gain) loss on sale or disposal of assets				(6,422)				29			(6,081)	42	(174)	(6,137)	6,060	138	(5,371)	7,043	(1)
Gain on sale of loan portfolio				0							0			0			0
Stock compensation				1,207				799			8,189	2,915	3,238	9,487	5,046	5,191	6,845	7,128	6,660
Income from investments in unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)	(4,197)	(4,577)	(1,763)	(9,163)	(8,738)	(3,880)	(13,491)	(12,935)	(5,948)	(13,240)	(16,038)
Impairment of investments			7,940		43,200						7,940			7,940			7,940	43,198	0
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net				3,179				2,236			9,501	9,706	8,037	1,577	2,304	(668)	(2,212)	3,412	1,330
Inventory, net				168				(11,908)			2,696	(3,034)	1,446	2,243	(51)	(874)	346	(9,722)	(4,017)
Prepaid expenses, other current assets and other assets, net				(17,870)				(18,343)			(20,990)	(8,435)	1,278	(35,349)	(19,776)	(7,683)	(28,807)	(17,671)	(15,196)
Accounts payable and other accrued expenses				(8,655)				11,214			(10,662)	(207)	(18,718)	(9,134)	14,105	(12,100)	9,136	21,283	1,596
Customer layaway deposits				(2,853)				(1,077)			353	812	206	(433)	588	(182)	(499)	1,416	218
Deferred gains and other long-term liabilities				167				573			(855)	557	10,856	(342)	330	722	(184)	(10,250)	(5,243)
Tax provision/benefit from stock compensation				0				(346)			0	(342)	(1,521)	0	(321)	(1,582)	609	(293)	(1,602)
Prepaid income taxes				2,544				8,614			(11,410)	3,362	(4,098)	(20,048)	(11,444)	(9,559)	(33,480)	(11,655)	(9,915)
Dividends from unconsolidated affiliates				2,597				1,595			2,597	4,828	4,788	5,129	8,418	5,560	5,129	10,632	5,560
Net cash provided by operating activities				13,491				34,199			43,597	91,496	94,622	43,257	91,938	104,577	74,701	120,467	139,115
Investing activities:
Loans made				(232,294)				(231,067)			(448,159)	(440,917)	(360,354)	(705,181)	(682,184)	(571,683)	(959,540)	(923,103)	(802,896)
Loans repaid				154,576				140,141			336,970	311,571	260,745	498,222	458,069	387,780	658,986	602,712	522,195
Recovery of pawn loan principal through sale of forfeited collateral				64,776				73,264			130,359	129,965	129,518	182,004	181,461	179,681	246,053	237,717	240,381
Additions to property and equipment				(5,615)				(8,906)			(10,643)	(23,506)	(20,842)	(15,930)	(33,351)	(33,193)	(22,964)	(46,698)	(45,796)
Acquisitions, net of cash acquired				(10,395)				(12,278)			(10,282)	(12,279)	(83,057)	(12,990)	(14,940)	(125,249)	(13,226)	(14,810)	(128,647)
Proceeds from sale of assets				9,882							10,631			10,631			10,631	0	0
Other investing activities											94			143
Investments in unconsolidated affiliates								(11,018)				(11,018)			(11,018)		0	(11,018)	0
Net cash used in investing activities				(19,070)				(49,864)			8,970	(46,184)	(73,990)	(43,101)	(101,963)	(162,664)	(80,060)	(155,200)	(214,763)
Financing activities:
Proceeds from exercise of stock options												6	634		45	647	0	45	649
Tax benefit from stock compensation				0				346			0	342	1,521	0	321	1,582	(609)	293	1,602
Taxes paid related to net share settlement of equity awards								(3,431)			(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Debt issuance costs				(3,080)							(5,176)	(259)		(12,686)			(14,017)	(1,283)	(3,225)
Payout of deferred and contingent consideration				(11,500)							(23,000)			(23,000)			(23,000)	(13,277)	0
Proceeds from issuance of convertible notes														(200,000)			(230,000)	0	0
Purchase of convertible notes hedges														(40,395)			(46,454)	0	0
Proceeds from issuance of warrants														(21,824)			(25,106)	0	0
Purchase of subsidiary shares from noncontrolling interest											(1,082)			(21,139)			(29,775)	(627)	0
Contributions from noncontrolling interest																	0	(5,839)	0
Change in restricted cash				154				5,754			(17,756)	5,728	(11,941)	(40,761)	(9,695)	(10,678)	(57,891)	1,326	(14,135)
Proceeds from revolving line of credit				80,887				80,125			217,493	148,265	321,617	389,900	403,131	594,809	359,900	510,680	792,927
Payments on revolving line of credit				(74,908)				(61,852)			(273,070)	(194,805)	(318,227)	(530,800)	(385,964)	(502,575)	(500,800)	(470,000)	(679,986)
Proceeds from bank borrowings				35,838				1,159			105,769	1,172		154,406	21,637	343	176,013	(15,432)	2,461
Payments on bank borrowings and capital lease obligations				(18,289)				(3,023)			(51,819)	(5,170)	(1,056)	(63,162)	(28,001)	(8,164)	(72,073)	9,725	(8,496)
Repurchase of common stock														(11,901)			(11,903)	0	0
Net cash provided by (used in) financing activities				9,102				19,078			(49,270)	(48,317)	(8,523)	20,296	(2,122)	74,811	32,515	23,649	90,613
Effect of exchange rate changes on cash and cash equivalents				66				(24)			(69)	(604)	(410)	(118)	(166)	488	(931)	360	890
Net increase (decrease) in cash and cash equivalents				3,589				3,389			3,228	(3,609)	11,699	20,334	(12,313)	17,212	26,225	(10,724)	15,855
Cash and cash equivalents at beginning of period	49,434	32,328	32,689	29,100	27,511	36,215	43,213	39,824	35,668		29,100	39,824	23,969	29,100	39,824	23,969	29,100	39,824	23,969
Cash and cash equivalents at end of period	55,325	49,434	32,328	32,689	29,100	27,511	36,215	43,213	41,181	35,668	32,328	36,215	35,668	49,434	27,511	41,181	55,325	29,100	39,824
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				63,256				69,370			118,050	130,675	123,587	171,288	192,150	177,490	241,696	261,837	248,090
Issuance of common stock due to acquisitions								38,647				38,705	11,615		38,705	17,984	0	38,705	17,984
Deferred consideration				5,350				24,000			5,331	24,000	5,785	2,692	25,872	916	2,674	25,872	938
Contingent consideration				4,792				4,792				4,792	23,000		7,148	23,000	0	248	23,432
Change in accrued additions to property and equipment				122				2,100			122		1,404		107	177	(420)	492	0
Note receivable from sale of assets											15,903
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404			(634)	10,404		(13,274)	10,404		0	10,404	0
Purchase of shares from noncontrolling interest											(619)						0	(788)	0
Issuance of common stock to 401(k) plan														557			557	556	459
Equity adjustment due to noncontrolling interest purchase														6,588			6,609	0	0
Receivable from sale of portfolio				1,000										0			0
Receivable from issuance of convertible notes														30,000
Payable to purchase convertible note hedge														6,059
Warrants receivable related to issuance of convertible notes														3,282
Deferred finance cost payable related to convertible notes														2,400			1,092	0	0
Payable to purchase additional shares of noncontrolling interest														8,636
As Previously Reported [Member]
Operating activities:
Net (loss) income		12,343	9,067	24,395		(4,840)	34,880	32,155	29,711	37,373	33,462	67,035	76,725	45,805	62,195	106,436	(41,532)	38,425	150,577
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization				9,363				7,652			18,886	16,415	12,514	28,083	25,732	19,891	38,627	34,918	25,268
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net				(432)				0			0	0	0	0	0	0	2,611	(248)	(15,091)
Consumer loan loss provision				11,350				7,990			17,365	12,900	6,761	26,335	19,982	12,136	42,501	30,740	17,833
Deferred income taxes				693				2,214			(1,624)	1,400	465	(1,280)	245	(644)	(11,973)	(14,854)	2,761
Impairment of goodwill																	84,158
Reversal of contingent consideration																	(4,792)
Impairment of intangibles																	11,908	0
Restructuring																	6,121
Amortization of deferred financing costs				890				0			0	0		0	0		5,137	3,208	2,478
Amortization of prepaid commissions				1,937				0			0	0	0	0	0	0	16,893	4,182	396
Other adjustments				(114)				0			2,551	0	0	4,252	73	0	(2,453)	3,713
(Gain) loss on sale or disposal of assets				(6,422)				29			(6,081)	42	(174)	(6,137)	6,060	138	(5,371)	7,043	(1)
Gain on sale of loan portfolio				(4,543)							(5,784)			(14,312)			(33,000)
Stock compensation				1,236				925			8,268	3,054	3,238	9,929	5,202	5,191	7,341	7,314	6,714
Income from investments in unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)	(4,197)	(4,577)	(1,763)	(9,163)	(8,738)	(3,880)	(13,491)	(12,935)	(5,948)	(11,878)	(17,400)
Impairment of investments			7,940								7,940			7,940			7,940	44,598
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net				(2,292)				(5,192)			2,625	2,366	6,551	(4,407)	(4,203)	1,150	(2,967)	(7,143)	(5,359)
Inventory, net				(385)				(11,908)			1,777	(3,034)	1,446	1,061	(51)	(874)	(898)	(9,722)	(4,017)
Prepaid expenses, other current assets and other assets, net				(17,870)				(17,727)			(15,778)	(7,072)	2,644	(25,402)	(13,119)	(4,845)	(29,294)	(17,671)	(15,196)
Accounts payable and other accrued expenses				(8,022)				9,323			(11,155)	(2,743)	(18,718)	(7,221)	7,330	(12,100)	12,109	16,766	4,347
Customer layaway deposits				(2,853)				(1,077)			353	812	206	(433)	588	(182)	(499)	1,416	218
Deferred gains and other long-term liabilities				335				83			1,554	350	10,856	943	439	722	11	(8,898)	(8,782)
Tax provision/benefit from stock compensation				390				(346)			411	(342)	(1,521)	570	(321)	(1,582)	609	(293)	(1,602)
Prepaid income taxes				8,472				9,830			(1,987)	7,320	(1,949)	(6,196)	(5,664)	(8,370)	(13,124)	(5,775)	(7,787)
Dividends from unconsolidated affiliates				2,597				1,595			2,597	4,828	4,788	5,129	8,418	5,560	5,129	10,632	5,560
Net cash provided by operating activities				17,454				30,508			53,617	94,168	95,094	60,779	99,415	109,692	89,244	126,473	140,917
Investing activities:
Loans made				(232,294)				(231,067)			(448,159)	(440,917)	(360,354)	(705,181)	(682,184)	(571,683)	(959,540)	(923,103)	(802,896)
Loans repaid				150,206				142,250			325,171	307,930	260,289	476,196	451,182	382,854	628,710	597,528	520,193
Recovery of pawn loan principal through sale of forfeited collateral				64,776				73,264			130,359	129,965	129,518	182,004	181,461	179,681	246,053	237,717	240,381
Additions to property and equipment				(5,615)				(8,906)			(10,643)	(23,506)	(20,842)	(15,930)	(33,351)	(33,193)	(22,964)	(46,698)	(45,796)
Acquisitions, net of cash acquired				(10,395)				(12,278)			(10,282)	(12,279)	(83,057)	(12,990)	(14,940)	(125,249)	(13,226)	(14,810)	(128,647)
Proceeds from sale of assets				28,980							29,546			44,568			86,129
Other investing activities											94			143
Investments in unconsolidated affiliates								(11,018)				(11,018)			(11,018)			(11,018)
Net cash used in investing activities				(4,342)				(47,755)			16,086	(49,825)	(74,446)	(31,190)	(108,850)	(167,590)	(34,838)	(160,384)	(216,765)
Financing activities:
Proceeds from exercise of stock options												6	634		45	647		45	649
Tax benefit from stock compensation				(389)				346			(411)	342	1,521	(569)	321	1,582	(609)	293	1,602
Taxes paid related to net share settlement of equity awards								(3,431)			(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Debt issuance costs				(3,080)							(5,176)	(259)		(12,686)			(14,017)	(1,283)	(3,225)
Payout of deferred and contingent consideration				(11,500)							(23,000)			(23,000)			(23,000)	(13,277)
Proceeds from issuance of convertible notes														(200,000)			(230,000)
Purchase of convertible notes hedges														(40,395)			(46,454)
Proceeds from issuance of warrants														(21,824)			(25,106)
Purchase of subsidiary shares from noncontrolling interest											(1,082)			(21,139)			(29,775)	(627)
Contributions from noncontrolling interest																		(5,839)
Change in restricted cash				(1,263)				2,298			(25,099)	2,303	(935)	(29,992)	96	(1,085)	(63,207)	(110)	(5,482)
Proceeds from revolving line of credit				80,887				80,125			217,493	148,265	321,617	389,900	403,131	594,809	359,900	510,680	792,927
Payments on revolving line of credit				(74,908)				(61,852)			(273,070)	(194,805)	(318,227)	(530,800)	(385,964)	(502,575)	(500,800)	(470,000)	(679,986)
Proceeds from bank borrowings				16,703				1,159			86,661	1,172		102,138	21,637	343	103,178	(15,432)	2,461
Payments on bank borrowings and capital lease obligations				(17,496)				(3,023)			(49,497)	(5,170)	(1,056)	(57,578)	(28,001)	(8,164)	(60,299)	9,725	(8,496)
Repurchase of common stock														(11,901)			(11,903)
Net cash provided by (used in) financing activities				(11,046)				15,622			(73,810)	(51,742)	2,483	(16,188)	7,669	84,404	(33,862)	22,213	99,266
Effect of exchange rate changes on cash and cash equivalents				103				(184)			(12)	365	(426)	281	(756)	299	(532)	(462)	1,090
Net increase (decrease) in cash and cash equivalents				2,169				(1,809)			(4,119)	(7,034)	22,705	13,682	(2,522)	26,805	20,012	(12,160)	24,508
Cash and cash equivalents at beginning of period	49,999	32,198	38,486	36,317	45,955	41,443	46,668	48,477	46,674		36,317	48,477	23,969	36,317	48,477	23,969	36,317	48,477	23,969
Cash and cash equivalents at end of period	56,329	49,999	32,198	38,486	36,317	45,955	41,443	46,668	50,774	46,674	32,198	41,443	46,674	49,999	45,955	50,774	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				63,256				69,370			118,050	130,675	123,587	171,288	192,150	177,490	241,696	261,837	248,090
Issuance of common stock due to acquisitions								38,647				38,705	11,615		38,705	17,984		38,705	17,984
Deferred consideration				5,350				24,000			5,331	24,000	5,785	2,692	25,872	916	2,674	25,872	938
Contingent consideration				4,792				4,792				4,792	23,000		7,148	23,000		248	23,432
Change in accrued additions to property and equipment				122				2,100			122		1,404		107	177	(420)	492
Note receivable from sale of assets											15,903
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404			(634)	10,404		(6,609)	10,404			10,404
Purchase of shares from noncontrolling interest											(619)							(788)
Issuance of common stock to 401(k) plan														557			557	556	459
Equity adjustment due to noncontrolling interest purchase														6,588			6,609
Receivable from sale of portfolio				1,000										38,269			43,780
Receivable from issuance of convertible notes														30,000
Payable to purchase convertible note hedge														6,059
Warrants receivable related to issuance of convertible notes														3,282
Deferred finance cost payable related to convertible notes														2,400			1,092
Payable to purchase additional shares of noncontrolling interest														8,636
Effect of Restatement [Member]
Operating activities:
Net (loss) income		(10,750)	(4,478)	(7,461)		(2,208)	(5,635)	(5,162)	(2,953)	(1,109)	(11,939)	(10,797)	(1,109)	(22,689)	(13,005)	(4,062)	(30,554)	(17,415)	(9,466)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization				0				0			0	0	0	0	0	0	0	0	0
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net				0				(8,627)			(170)	(9,297)	(1,612)	(68)	(9,978)	(3,324)	0	0	0
Consumer loan loss provision				(119)				130			1,197	1,820	1,267	2,566	2,209	1,906	2,513	3,406	2,407
Deferred income taxes				1				(1)			0	(1)	0	0	(1)	0	5,798	(29)	(1,471)
Impairment of goodwill																	0
Reversal of contingent consideration																	0
Impairment of intangibles																	(1,600)	1,600
Restructuring																	0
Amortization of deferred financing costs				0				764			2,550	1,524		4,166	2,344		0	0	0
Amortization of prepaid commissions				289				649			5,144	1,464	1,399	10,039	2,902	2,886	(2,368)	391	71
Other adjustments				(92)				8,087			(3,340)	7,992	1,612	(5,005)	7,472	3,324	202	1,149
(Gain) loss on sale or disposal of assets				0				0			0	0	0	0	0	0	0	0	0
Gain on sale of loan portfolio				4,543							5,784			14,312			33,000
Stock compensation				(29)				(126)			(79)	(139)	0	(442)	(156)	0	(496)	(186)	(54)
Income from investments in unconsolidated affiliates		0	0	0		0	0	0	0	0	0	0	0	0	0	0	0	(1,362)	1,362
Impairment of investments			0								0			0			0	(1,400)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net				5,471				7,428			6,876	7,340	1,486	5,984	6,507	(1,818)	755	10,555	6,689
Inventory, net				553				0			919	0	0	1,182	0	0	1,244	0	0
Prepaid expenses, other current assets and other assets, net				0				(616)			(5,212)	(1,363)	(1,366)	(9,947)	(6,657)	(2,838)	487	0	0
Accounts payable and other accrued expenses				(633)				1,891			493	2,536	0	(1,913)	6,775	0	(2,973)	4,517	(2,751)
Customer layaway deposits				0				0			0	0	0	0	0	0	0	0	0
Deferred gains and other long-term liabilities				(168)				490			(2,409)	207	0	(1,285)	(109)	0	(195)	(1,352)	3,539
Tax provision/benefit from stock compensation				(390)				0			(411)	0	0	(570)	0	0	0	0	0
Prepaid income taxes				(5,928)				(1,216)			(9,423)	(3,958)	(2,149)	(13,852)	(5,780)	(1,189)	(20,356)	(5,880)	(2,128)
Dividends from unconsolidated affiliates				0				0			0	0	0	0	0	0	0	0	0
Net cash provided by operating activities				(3,963)				3,691			(10,020)	(2,672)	(472)	(17,522)	(7,477)	(5,115)	(14,543)	(6,006)	(1,802)
Investing activities:
Loans made				0				0			0	0	0	0	0	0	0	0	0
Loans repaid				4,370				(2,109)			11,799	3,641	456	22,026	6,887	4,926	30,276	5,184	2,002
Recovery of pawn loan principal through sale of forfeited collateral				0				0			0	0	0	0	0	0	0	0	0
Additions to property and equipment				0				0			0	0	0	0	0	0	0	0	0
Acquisitions, net of cash acquired				0				0			0	0	0	0	0	0	0	0	0
Proceeds from sale of assets				(19,098)							(18,915)			(33,937)			(75,498)
Other investing activities											0			0
Investments in unconsolidated affiliates								0				0			0			0
Net cash used in investing activities				(14,728)				(2,109)			(7,116)	3,641	456	(11,911)	6,887	4,926	(45,222)	5,184	2,002
Financing activities:
Proceeds from exercise of stock options												0	0		0	0		0	0
Tax benefit from stock compensation				389				0			411	0	0	569	0	0	0	0	0
Taxes paid related to net share settlement of equity awards								0			0	0	0	0	0	0	0	0	0
Debt issuance costs				0							0	0		0			0	0	0
Payout of deferred and contingent consideration				0							0			0			0	0
Proceeds from issuance of convertible notes														0			0
Purchase of convertible notes hedges														0			0
Proceeds from issuance of warrants														0			0
Purchase of subsidiary shares from noncontrolling interest											0			0			0	0
Contributions from noncontrolling interest																		0
Change in restricted cash				1,417				3,456			7,343	3,425	(11,006)	(10,769)	(9,791)	(9,593)	5,316	1,436	(8,653)
Proceeds from revolving line of credit				0				0			0	0	0	0	0	0	0	0	0
Payments on revolving line of credit				0				0			0	0	0	0	0	0	0	0	0
Proceeds from bank borrowings				19,135				0			19,108	0		52,268	0	0	72,835	0	0
Payments on bank borrowings and capital lease obligations				(793)				0			(2,322)	0	0	(5,584)	0	0	(11,774)	0	0
Repurchase of common stock														0			0
Net cash provided by (used in) financing activities				20,148				3,456			24,540	3,425	(11,006)	36,484	(9,791)	(9,593)	66,377	1,436	(8,653)
Effect of exchange rate changes on cash and cash equivalents				(37)				160			(57)	(969)	16	(399)	590	189	(399)	822	(200)
Net increase (decrease) in cash and cash equivalents				1,420				5,198			7,347	3,425	(11,006)	6,652	(9,791)	(9,593)	6,213	1,436	(8,653)
Cash and cash equivalents at beginning of period	(565)	130	(5,797)	(7,217)	(18,444)	(5,228)	(3,455)	(8,653)	(11,006)		(7,217)	(8,653)	0	(7,217)	(8,653)	0	(7,217)	(8,653)	0
Cash and cash equivalents at end of period	$ (1,004)	$ (565)	$ 130	(5,797)	$ (7,217)	$ (18,444)	$ (5,228)	(3,455)	$ (9,593)	$ (11,006)	130	(5,228)	(11,006)	(565)	(18,444)	(9,593)	(1,004)	(7,217)	(8,653)
Cash paid during the period for:
Interest																	0	0	0
Income taxes																	0	0	0
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory				0				0			0	0	0	0	0	0	0	0	0
Issuance of common stock due to acquisitions								0				0	0		0	0		0	0
Deferred consideration				0				0			0	0	0	0	0	0	0	0	0
Contingent consideration				0				0				$ 0	0		0	0		0	0
Change in accrued additions to property and equipment				0				$ 0			0		$ 0		$ 0	$ 0	0	0
Note receivable from sale of assets											0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest														(6,665)				0
Purchase of shares from noncontrolling interest											$ 0							0
Issuance of common stock to 401(k) plan														0			0	$ 0	$ 0
Equity adjustment due to noncontrolling interest purchase														0			0
Receivable from sale of portfolio				$ 0										(38,269)			(43,780)
Receivable from issuance of convertible notes														0
Payable to purchase convertible note hedge														0
Warrants receivable related to issuance of convertible notes														0
Deferred finance cost payable related to convertible notes														0			$ 0
Payable to purchase additional shares of noncontrolling interest														$ 0

Restatement of Consolidated Financial Statements - Condensed Consolidated Statements of Equity (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 938,635	$ 929,960	$ 918,698	$ 895,883	$ 924,070	$ 940,257	$ 901,409	$ 827,791	$ 783,381	$ 755,905		$ 895,883	$ 827,791	$ 664,248	$ 895,883	$ 827,791	$ 664,248	$ 895,883	$ 827,791	$ 664,248
Issuance of common stock related to 401(k) match															558			557	557	459
Stock compensation				1,207				799				8,197	2,915	3,238	9,487	5,047	5,191	$ 6,845	7,128	6,660
Stock options exercised													6	634		45	647		$ 45	$ 649
Stock options exercised, shares																		100	18,000	204,298
Issuance of common stock due to acquisitions								38,705					38,705	11,630		38,705	17,999		$ 38,705	$ 17,998
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404				(634)	10,404		(13,274)	10,404		$ 0	10,404	0
Purchase of subsidiary shares from noncontrolling interest								(2,338)					(2,338)			(2,338)		(13,275)	(1,415)
Release of restricted stock														2	5	4	2	3	4	1
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,602
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,991)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Net proceeds from sale of warrants															25,106			25,106
Foreign currency translation adjustment				3,375				2,088				1,993	8,899	(608)	6,015	(2,044)	(7,203)	(3,747)	(6,302)	991
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Purchase of treasury stock															(11,900)			(11,903)
Net income (loss) attributable to EZCORP, Inc.	(93,501)	3,930	6,142	18,730	(28,043)	(6,950)	30,228	27,073	34,225	25,829	$ 37,439	24,872	57,301	76,791	28,802	50,351	102,620	(64,699)	22,308	136,845
Ending balance	832,304	938,635	929,960	918,698	895,883	924,070	940,257	901,409	827,791	783,381	755,905	929,960	940,257	755,905	938,635	924,070	783,381	832,304	895,883	827,791
Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510		$ 543	$ 512	$ 501	$ 543	$ 512	$ 501	$ 543	$ 512	$ 501
Beginning balance, shares	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000		54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000
Issuance of common stock related to 401(k) match															$ 1				$ 1
Issuance of common stock related to 401(k) match, shares															45,000			45,000	30,000	19,000
Stock options exercised														$ 2			$ 2			$ 2
Stock options exercised, shares													3,000	196,000		18,000	201,000		18,000	201,000
Issuance of common stock due to acquisitions								$ 20					$ 20	$ 5		$ 20	$ 7		$ 20	$ 6
Issuance of Common Stock due to acquisitions, shares								1,965,000					1,965,000	427,000		1,965,000	635,000		1,965,000	635,000
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								$ 6					$ 6			$ 6			$ 6
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest, shares								592,000					592,000			592,000			592,000
Release of restricted stock													$ 392	$ 2	$ 5	$ 4	$ 2	$ 3	$ 4	$ 1
Release of restricted stock, shares				120,000				384,000				142,000		150,000	297,000	400,000	159,000	300,000	409,000	172,000
Excess tax benefit from stock compensation																				$ 2
Purchase of treasury stock															$ 0			$ (10)
Purchase of treasury stock, shares															0			(1,000,000)
Ending balance	$ 536	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510	$ 543	$ 538	$ 510	$ 549	$ 542	$ 512	$ 536	$ 543	$ 512
Ending balance, shares	53,585,000	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000	54,382,000	54,178,000	50,972,000	54,582,000	54,201,000	51,194,000	53,585,000	54,240,000	51,226,000
Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 339,869	$ 327,066	$ 321,354	$ 320,537	$ 317,049	$ 314,899	$ 312,946	$ 268,572	$ 266,653	$ 258,343		$ 320,537	$ 268,572	$ 242,398	$ 320,537	$ 268,572	$ 242,398	$ 320,537	$ 268,572	$ 242,398
Issuance of common stock related to 401(k) match															557			557	556	459
Stock compensation				1,207				799				8,197	2,915	3,238	9,487	5,047	5,191	6,845	7,128	6,660
Stock options exercised													6	632		45	645		45	647
Issuance of common stock due to acquisitions								38,685					38,685	11,625		38,685	17,992		38,685	17,992
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,398				(619)	10,398		(13,259)	10,398			10,398
Purchase of subsidiary shares from noncontrolling interest								(2,423)					(2,423)			(2,423)		(13,260)	(1,500)
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,600
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Net proceeds from sale of warrants															25,106			25,106
Purchase of treasury stock															0			(4,930)
Ending balance	332,264	339,869	327,066	321,354	320,537	317,049	314,899	312,946	268,572	266,653	$ 258,343	327,066	314,899	258,343	339,869	317,049	266,653	332,264	320,537	268,572
Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	610,050	606,120	599,978	581,248	609,291	616,241	586,013	558,940	524,715	498,886		581,248	558,940	422,095	581,248	558,940	422,095	581,248	558,940	422,095
Foreign currency translation adjustment																				0
Purchase of treasury stock															0			(6,963)
Net income (loss) attributable to EZCORP, Inc.				18,730				27,073				24,872	57,301	76,791	28,802	50,351	102,620	(64,699)	22,308	136,845
Ending balance	509,586	610,050	606,120	599,978	581,248	609,291	616,241	586,013	558,940	524,715	498,886	606,120	616,241	498,886	610,050	609,291	524,715	509,586	581,248	558,940
Accumulated Other Comprehensive (Loss) Income [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	68	(3,769)	(3,177)	(6,445)	(2,812)	8,579	1,912	(233)	(8,499)	(1,834)		(6,445)	(233)	(746)	(6,445)	(233)	(746)	(6,445)	(233)	(746)
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest												(15)			(15)
Purchase of subsidiary shares from noncontrolling interest								85					85			85		(15)	85
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Foreign currency translation adjustment				3,375				2,088				1,993	8,899	(608)	6,015	(2,044)	(7,203)	(3,747)	(6,302)	991
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Ending balance	(10,082)	68	(3,769)	(3,177)	(6,445)	(2,812)	8,579	1,912	(233)	(8,499)	(1,834)	(3,769)	8,579	(1,834)	68	(2,812)	(8,499)	$ (10,082)	(6,445)	(233)
Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (11,901)
Beginning balance, shares	1,000,000
Taxes paid related to net share settlement of equity awards															(1)
Purchase of treasury stock															$ (11,900)
Purchase of treasury stock, shares															1,000,000			1,000,000
Retirement of treasury stock, shares																		1,000,000
Ending balance		$ (11,901)													$ (11,901)
Ending balance, shares		1,000,000													1,000,000
As Previously Reported [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 977,926	$ 954,476	941,294	914,526	939,500	955,187	912,167	834,828	785,773	755,718		914,526	834,828	664,248	$ 914,526	834,828	664,248	$ 914,526	834,828	664,248
Issuance of common stock related to 401(k) match															558			557	557	459
Stock compensation				1,236				925				8,276	3,054	3,238	9,929	5,202	5,191	7,341	7,314	6,714
Stock options exercised													6	634		45	647		45	649
Issuance of common stock due to acquisitions								38,705					38,705	11,630		38,705	17,999		38,705	17,998
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404				(634)	10,404		(6,609)	10,404			10,404
Purchase of subsidiary shares from noncontrolling interest								(2,338)					(2,338)			(2,338)		(6,609)	(1,415)
Release of restricted stock														2	5	4	2	3	4	1
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,602
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,991)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Net proceeds from sale of warrants															25,106			25,106
Foreign currency translation adjustment				3,460				2,039				2,098	9,256	(617)	6,291	(2,272)	(7,327)	(5,627)	(6,651)	1,111
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Purchase of treasury stock															(11,900)			(11,903)
Net income (loss) attributable to EZCORP, Inc.	(87,807)	11,506	7,992	22,569	(24,740)	(5,881)	33,981	30,717	38,572	28,523	37,261	30,561	64,698	76,613	42,067	58,817	105,136	(45,740)	34,077	143,708
Ending balance	875,188	977,926	954,476	941,294	914,526	939,500	955,187	912,167	834,828	785,773	755,718	954,476	955,187	755,718	977,926	939,500	785,773	875,188	914,526	834,828
As Previously Reported [Member] \| Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510		$ 543	$ 512	$ 501	$ 543	$ 512	$ 501	$ 543	$ 512	$ 501
Beginning balance, shares	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000		54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000
Issuance of common stock related to 401(k) match															$ 1				$ 1
Issuance of common stock related to 401(k) match, shares															45,000			45,000	30,000	19,000
Stock options exercised														$ 2			$ 2			$ 2
Stock options exercised, shares													3,000	196,000		18,000	201,000		18,000	201,000
Issuance of common stock due to acquisitions								$ 20					$ 20	$ 5		$ 20	$ 7		$ 20	$ 6
Issuance of Common Stock due to acquisitions, shares								1,965,000					1,965,000	427,000		1,965,000	635,000		1,965,000	635,000
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								$ 6					$ 6			$ 6			$ 6
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest, shares								592,000					592,000			592,000			592,000
Release of restricted stock														$ 2	$ 5	$ 4	$ 2	$ 3	$ 4	$ 1
Release of restricted stock, shares				120,000				384,000				142,000	392,000	150,000	297,000	400,000	159,000	300,000	409,000	172,000
Excess tax benefit from stock compensation																				$ 2
Purchase of treasury stock																		$ (10)
Purchase of treasury stock, shares																		(1,000,000)
Ending balance	$ 536	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510	$ 543	$ 538	$ 510	$ 549	$ 542	$ 512	$ 536	$ 543	$ 512
Ending balance, shares	53,585,000	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000	54,382,000	54,178,000	50,972,000	54,582,000	54,201,000	51,194,000	53,585,000	54,240,000	51,226,000
As Previously Reported [Member] \| Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 347,216	$ 327,385	$ 321,623	$ 320,777	$ 317,258	$ 315,092	$ 313,126	$ 268,626	$ 266,653	$ 258,343		$ 320,777	$ 268,626	$ 242,398	$ 320,777	$ 268,626	$ 242,398	$ 320,777	$ 268,626	$ 242,398
Issuance of common stock related to 401(k) match															557			557	556	459
Stock compensation				1,236				925				8,276	3,054	3,238	9,929	5,202	5,191	7,341	7,314	6,714
Stock options exercised													6	632		45	645		45	647
Issuance of common stock due to acquisitions								38,685					38,685	11,625		38,685	17,992		38,685	17,992
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,398				(619)	10,398		(6,594)	10,398			10,398
Purchase of subsidiary shares from noncontrolling interest								(2,423)					(2,423)			(2,423)		(6,594)	(1,500)
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,600
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)		(1,184)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)
Net proceeds from sale of warrants															25,106			25,106
Purchase of treasury stock																		(4,930)
Ending balance	339,666	347,216	327,385	321,623	320,777	317,258	315,092	313,126	268,626	266,653	$ 258,343	327,385	315,092	258,343	347,216	317,258	266,653	339,666	320,777	268,626
As Previously Reported [Member] \| Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	641,947	630,441	622,449	599,880	624,620	630,501	596,520	565,803	527,231	498,708		599,880	565,803	422,095	599,880	565,803	422,095	599,880	565,803	422,095
Purchase of treasury stock																		(6,963)
Net income (loss) attributable to EZCORP, Inc.				22,569				30,717				30,561	64,698	76,613	42,067	58,817	105,136	(45,740)	34,077	143,708
Ending balance	547,177	641,947	630,441	622,449	599,880	624,620	630,501	596,520	565,803	527,231	498,708	630,441	630,501	498,708	641,947	624,620	527,231	547,177	599,880	565,803
As Previously Reported [Member] \| Accumulated Other Comprehensive (Loss) Income [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	115	(3,893)	(3,321)	(6,674)	(2,920)	9,056	1,983	(113)	(8,623)	(1,843)		(6,674)	(113)	(746)	(6,674)	(113)	(746)	(6,674)	(113)	(746)
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest												(15)			(15)
Purchase of subsidiary shares from noncontrolling interest								85					85			85		(15)	85
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Foreign currency translation adjustment				3,460				2,039				2,098	9,256	(617)	6,291	(2,272)	(7,327)	(5,627)	(6,651)	1,111
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Ending balance	(12,191)	115	(3,893)	(3,321)	(6,674)	(2,920)	9,056	1,983	(113)	(8,623)	(1,843)	(3,893)	9,056	(1,843)	115	(2,920)	(8,623)	(12,191)	(6,674)	(113)
As Previously Reported [Member] \| Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (11,901)			$ 0								$ 0			$ 0			$ 0
Beginning balance, shares	1,000,000			0								0			0			0
Taxes paid related to net share settlement of equity awards															$ (1)
Purchase of treasury stock															$ (11,900)
Purchase of treasury stock, shares															1,000,000			1,000,000
Retirement of treasury stock, shares																		(1,000,000)
Ending balance		$ (11,901)			$ 0										$ (11,901)				$ 0
Ending balance, shares		1,000,000			0										1,000,000				0
Effect of Restatement [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (39,291)	$ (24,516)	(22,596)	$ (18,643)	$ (15,430)	(14,930)	(10,758)	(7,037)	(2,392)	187		$ (18,643)	(7,037)		$ (18,643)	(7,037)		$ (18,643)	$ (7,037)
Stock compensation				(29)				(126)				(79)	(139)		(442)	(155)		(496)	(186)	(54)
Issuance of common stock due to acquisitions								0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest															(6,665)				0
Purchase of subsidiary shares from noncontrolling interest																		(6,666)
Foreign currency translation adjustment				(85)				49				(105)	(357)	9	(276)	228	124	1,880	349	(120)
Net income (loss) attributable to EZCORP, Inc.	(5,694)	(7,576)	(1,850)	(3,839)	(3,303)	(1,069)	(3,753)	(3,644)	(4,347)	(2,694)	178	(5,689)	(7,397)	178	(13,265)	(8,466)	(2,516)	(18,959)	(11,769)	(6,863)
Ending balance	(42,884)	(39,291)	(24,516)	(22,596)	(18,643)	(15,430)	(14,930)	(10,758)	(7,037)	(2,392)	187	(24,516)	(14,930)	187	(39,291)	(15,430)	(2,392)	(42,884)	(18,643)	(7,037)
Effect of Restatement [Member] \| Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 0							$ 0					$ 0			$ 0			$ 0
Beginning balance, shares	0							0					0			0			0
Ending balance		$ 0							$ 0						$ 0					$ 0
Ending balance, shares		0							0						0					0
Effect of Restatement [Member] \| Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (7,347)	$ (319)	(269)	(240)	(209)	(193)	(180)	$ (54)				(240)	$ (54)		$ (240)	$ (54)		(240)	$ (54)
Stock compensation				(29)				(126)				(79)	(139)		(442)	(155)		(496)	(186)	$ (54)
Issuance of common stock due to acquisitions								0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest															(6,665)
Purchase of subsidiary shares from noncontrolling interest																		(6,666)
Ending balance	(7,402)	(7,347)	(319)	(269)	(240)	(209)	(193)	(180)	$ (54)			(319)	(193)		(7,347)	(209)		(7,402)	(240)	(54)
Effect of Restatement [Member] \| Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(31,897)	(24,321)	(22,471)	(18,632)	(15,329)	(14,260)	(10,507)	(6,863)	(2,516)	178		(18,632)	(6,863)		(18,632)	(6,863)		(18,632)	(6,863)
Foreign currency translation adjustment																				0
Net income (loss) attributable to EZCORP, Inc.				(3,839)				(3,644)				(5,689)	(7,397)	178	(13,265)	(8,466)	(2,516)	(18,959)	(11,769)	(6,863)
Ending balance	(37,591)	(31,897)	(24,321)	(22,471)	(18,632)	(15,329)	(14,260)	(10,507)	(6,863)	(2,516)	178	(24,321)	(14,260)	178	(31,897)	(15,329)	(2,516)	(37,591)	(18,632)	(6,863)
Effect of Restatement [Member] \| Accumulated Other Comprehensive (Loss) Income [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(47)	124	144	229	108	(477)	(71)	(120)	124	9		229	(120)		229	(120)		229	(120)
Foreign currency translation adjustment				(85)				49				(105)	(357)	9	(276)	228	124	1,880	349	(120)
Ending balance	2,109	(47)	$ 124	$ 144	$ 229	$ 108	$ (477)	$ (71)	$ (120)	$ 124	$ 9	$ 124	$ (477)	$ 9	(47)	$ 108	$ 124	$ 2,109	$ 229	$ (120)
Effect of Restatement [Member] \| Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 0
Ending balance		$ 0													$ 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				6,078
Fair value of total consideration transferred				37,859
Cash acquired				(3,040)
Total purchase price				$ 34,819

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

12 Months Ended

Sep. 30, 2013

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Dec. 20, 2012

Sep. 30, 2012

$ 433,300

$ 346,577

$ 436,765

$ 435,048

$ 434,835

$ 430,940

$ 438,016

$ 434,671

$ 374,663

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

5 years

Go Cash, LLC [Member]

$ 0

120

143

268

44,020

Intangible assets

11,215

Other assets

124

55,770

202

202

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

1,470

399

2,441

508

10,532

1,078

17,187

3,336

Intangible assets

5,871

Other assets

314

38,318

560

103

663

663

Goodwill deductible for tax purposes

2,836

Net assets acquired

34,819

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
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

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	Nov. 02, 2012 USD ($)	Dec. 31, 2012 Store	Sep. 30, 2014 USD ($) Store Location 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
Contingent consideration liability								$ 5,900,000
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											6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 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.		$ 6,006	$ 6,776	$ 21,465		$ 15,393	$ 33,665	$ 29,529		$ 27,358	$ 38,310							$ 27,325	$ 55,504	$ 142,335
Loss from discontinued operations attributable to EZCORP, Inc.		(2,076)	(634)	(2,735)		(22,343)	(3,437)	(2,456)		(1,529)	(871)							(92,024)	(33,196)	(5,490)
Net (loss) income attributable to EZCORP, Inc.	$ (93,501)	$ 3,930	$ 6,142	$ 18,730	$ (28,043)	$ (6,950)	$ 30,228	$ 27,073	$ 34,225	$ 25,829	$ 37,439	$ 24,872	$ 57,301	$ 76,791	$ 28,802	$ 50,351	$ 102,620	$ (64,699)	$ 22,308	$ 136,845
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)	$ (0.13)	$ 0.11	$ 0.12	$ 0.40	$ (0.42)	$ 0.28	$ 0.63	$ 0.57		$ 0.53	$ 0.75							$ 0.50	$ 1.03	$ 2.80
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)							(1.70)	(0.62)	(0.11)
Basic earnings per share (in dollars per share)	(1.75)	0.07	0.11	0.35	(0.52)	(0.13)	0.57	0.52		0.50	0.73							(1.20)	0.41	2.69
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(0.13)	0.11	0.12	0.39	(0.43)	0.28	0.63	0.57		0.53	0.75							0.50	1.03	2.78
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)							(1.69)	(0.62)	(0.11)
Diluted earnings per share (in dollars per share)	$ (1.75)	$ 0.07	$ 0.11	$ 0.34	$ (0.53)	$ (0.13)	$ 0.57	$ 0.52	$ 0.67	$ 0.50	$ 0.73							$ (1.19)	$ 0.41	$ 2.67
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	$ 207,415	$ 158,373
Non-current assets	178,764	153,279
Total assets	386,179	311,652
Current liabilities	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
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)	0	0
Profit for the year (net income)	$ 19,397	$ 33,754	$ 30,366

Strategic Investments (Details 1) - USD ($)	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Summary of Recorded value and fair value of strategic investments
Recorded value	$ 91,781,000	$ 90,730,000	$ 88,685,000	$ 97,424,000	$ 97,085,000	$ 145,345,000	$ 145,870,000	$ 142,870,000
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	91,781,000				87,646,000
Fair value	$ 128,956,000				$ 165,663,000

Strategic Investments (Details Textuals)	1 Months Ended	3 Months Ended									6 Months Ended			9 Months Ended			12 Months Ended
Strategic Investments (Details Textuals)	Nov. 30, 2012 USD ($) shares	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Mar. 31, 2014 USD ($)	Mar. 31, 2013 USD ($)	Mar. 31, 2012 USD ($)	Jun. 30, 2014 USD ($)	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Sep. 30, 2014 USD ($) Store shares	Jun. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investments								$ 11,018,000				$ 11,018,000			$ 11,018,000		$ 0		$ 11,018,000	$ 0
Income (loss) from equity method investments		$ 2,117,000	$ 492,000	$ 1,271,000		$ 4,328,000	$ 4,125,000	5,038,000	$ 4,197,000	$ 4,577,000	$ 1,763,000	9,163,000	$ 8,738,000	$ 3,880,000	13,491,000	$ 12,935,000	5,948,000		13,240,000	16,038,000
Reduction in previously reported current assets		(630,159,000)	(503,199,000)	(526,951,000)	$ (520,033,000)	(508,892,000)	(459,147,000)	(501,769,000)			(503,199,000)	(459,147,000)		(630,159,000)	(508,892,000)		(634,863,000)	$ (630,159,000)	(520,033,000)
Investments in unconsolidated affiliates		90,730,000	88,685,000	97,424,000	97,085,000	145,345,000	145,870,000	142,870,000			88,685,000	145,870,000		90,730,000	145,345,000		$ 91,781,000	$ 90,730,000	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 750 \| 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		11,000,000	8,500,000
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												$ 91,781,000		87,646,000
Equity in net assets		73,600,000												73,600,000				$ 73,600,000
Difference between recorded balance and equity in net assets		19,200,000												19,200,000				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			0		9,439,000						0						0		9,439,000
Restatement Adjustment [Member]
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investments								0				0			0				0
Income (loss) from equity method investments		0	0	0		0	0	0	$ 0	$ 0	0	0	$ 0	0	0	$ 0	0		1,362,000	$ (1,362,000)
Reduction in previously reported current assets		16,068,000	33,914,000	29,504,000	16,917,000	(10,389,000)	(4,896,000)	183,000			33,914,000	(4,896,000)		16,068,000	(10,389,000)		41,498,000	16,068,000	16,917,000
Investments in unconsolidated affiliates		$ 0	$ 0	$ 0	$ 0	(1,362,000)	$ (1,362,000)	$ (1,362,000)			$ 0	$ (1,362,000)		$ 0	(1,362,000)		$ 683,000	$ 0	$ 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									$ 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	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Major classifications of property and equipment
Carrying Amount	$ 237,183				$ 291,245
Accumulated Depreciation	(131,283)				(174,964)
Net Book Value	105,900	$ 109,458	$ 111,419	$ 114,539	116,281	$ 110,312	$ 118,979	$ 114,082
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	3 Months Ended								12 Months Ended
	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Line Items]
Depreciation, continuing operations	$ 7,460	$ 7,414	$ 7,340	$ 7,251	$ 6,950	$ 6,465	$ 5,755	$ 5,220	$ 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	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012
Goodwill [Line Items]
Goodwill	$ 346,577	$ 346,577	$ 433,300	$ 436,765	$ 435,048	$ 434,835	$ 430,940	$ 438,016	$ 434,671	$ 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	$ 17,242
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	8,191
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
Beginning Balance	$ 433,300	$ 374,663
Acquisitions		56,415
Measurement period adjustment		4,792
Goodwill impairment	(84,158)	(32)
Effect of foreign currency translation changes	(2,565)	(2,538)
Ending Balance	346,577	433,300
US & Canada Operations [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance	283,199	224,306
Acquisitions		54,133
Measurement period adjustment		4,792
Goodwill impairment	(44,020)	(32)
Effect of foreign currency translation changes	0	0
Ending Balance	239,179	283,199
Latin America [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance	110,209	110,401
Acquisitions		2,282
Measurement period adjustment		0
Goodwill impairment	0	0
Effect of foreign currency translation changes	(2,811)	(2,474)
Ending Balance	107,398	110,209
Other International [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance	39,892	39,956
Acquisitions		0
Measurement period adjustment		0
Goodwill impairment	(40,138)	0
Effect of foreign currency translation changes	246	(64)
Ending Balance	$ 0	$ 39,892

Goodwill and Other Intangible Assets (Details 2) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	$ 69,030	$ 66,264
Accumulated Amortization	(18,783)	(18,115)
Net Book Value	50,247	48,149
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	17,640	19,805
Accumulated Amortization	(4,418)	(2,580)
Net Book Value	13,222	17,225
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	3 Months Ended								6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Classification of amortization recognized as expense
Amortization expense in continuing operations	$ 1,306	$ 1,393	$ 1,365	$ 962	$ 687	$ 688	$ 1,206	$ 1,692					$ 5,475	$ 3,485	$ 1,956
Amortization expense in discontinued operations													1,818	1,776	23
Operations expense													111	108	138
Interest expense			$ 890			$ 764			$ 2,550	$ 1,524	$ 4,166	$ 2,344	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	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Accounts payable and other accrued expenses
Trade accounts payable	$ 30,288				$ 22,014
Accrued payroll	14,260				9,333
Bonus accrual	6,300				7,528
Other payroll related expenses	4,137				4,265
Accrued interest	3,337				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	7,038				5,464
Other accrued expenses	9,835				13,830
Total	$ 94,993	$ 89,217	$ 70,643	$ 77,880	$ 80,857	$ 72,988	$ 63,073	$ 69,971

Accounts Payable and Other Accrued Expenses and Other Current Liabilities (Details 1) - USD ($) $ in Thousands	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Payables and Accruals [Abstract]
Deferred consideration payable	$ 8,595				$ 11,524
Contingent consideration payable	0				11,695
Total other current liabilities	$ 8,595	$ 8,716	$ 12,121	$ 11,988	$ 23,219	$ 22,640	$ 36,096	$ 24,396

Long-Term Debt and Capital Lease Obligations (Details) - USD ($)	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2013
Debt Instrument [Line Items]
Total	$ 428,583,000		$ 247,299,000
Less current portion	36,529,000		30,969,000
Total long-term debt and capital lease obligations	392,054,000		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% secured 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
Variable Interest Entity, Primary Beneficiary [Member] \| Non-recourse to EZCORP [Member] \| 17% secured notes due 2015 [Member]
Debt Instrument [Line Items]
Stated interest rate	17.00%		17.00%
Carrying Amount	$ 3,207,000		$ 0
Debt premium (discount)	$ 0		$ 0
Variable Interest Entity, Primary Beneficiary [Member] \| Non-recourse to EZCORP [Member] \| 15% secured notes due 2016, [Member]
Debt Instrument [Line Items]
Stated interest rate	15.00%		15.00%
Carrying Amount	$ 9,638,000		$ 0
Debt premium (discount)	$ 0		$ 0
Variable Interest Entity, Primary Beneficiary [Member] \| Non-recourse to EZCORP [Member] \| 11% secured notes due 2017 [Member]
Debt Instrument [Line Items]
Stated interest rate	11.00%		11.00%
Carrying Amount	$ 14,982,000		$ 0
Debt premium (discount)	$ 0		$ 0
Variable Interest Entity, Primary Beneficiary [Member] \| Non-recourse to EZCORP [Member] \| 11% secured notes due 2017 [Member]
Debt Instrument [Line Items]
Stated interest rate	11.00%		11.00%
Carrying Amount	$ 13,590,000		$ 0
Debt premium (discount)	$ 0		$ 0
Variable Interest Entity, Primary Beneficiary [Member] \| Non-recourse to EZCORP [Member] \| 15% secured notes due 2017 [Member]
Debt Instrument [Line Items]
Stated interest rate	15.00%		15.00%
Carrying Amount	$ 19,645,000		$ 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	3 Months Ended		6 Months Ended			9 Months Ended			12 Months Ended
	Jul. 02, 2014 USD ($)	May 10, 2011 USD ($) banks	Jun. 30, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Mar. 31, 2014 USD ($)	Mar. 31, 2013 USD ($)	Mar. 31, 2012 USD ($)	Jun. 30, 2014 USD ($)	Jun. 30, 2013 USD ($)	Jun. 30, 2012 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				$ 74,908,000	$ 61,852,000	$ 273,070,000	$ 194,805,000	$ 318,227,000	$ 530,800,000	$ 385,964,000	$ 502,575,000	$ 500,800,000	$ 470,000,000	$ 679,986,000
Net proceeds from sale of warrants									25,106,000			25,106,000
Debt discount amortization				$ (432,000)	$ (8,627,000)	$ (170,000)	$ (9,297,000)	$ (1,612,000)	$ (68,000)	$ (9,978,000)	$ (3,324,000)	$ 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%			2.125%
Option to purchase additional principal			$ 30,000,000						$ 30,000,000						$ 30,000,000
Deferred financing costs			9,900,000						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						$ 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) $ in Thousands				12 Months Ended
	Mar. 31, 2014 USD ($)	Feb. 17, 2014 USD ($)	Jul. 10, 2012 USD ($)	Sep. 30, 2014 USD ($) agreement	Oct. 31, 2014 USD ($)	Jun. 30, 2014 USD ($)	Oct. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	May 15, 2013 USD ($)	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
Number of asset securitization agreements \| agreement				3
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
VIE C [Member] \| 17% Notes due May 2015 [Member]
Debt Instrument [Line Items]
Monthly payment				500
Stated interest rate							17.00%
Debt, face amount							$ 9,300
VIE C [Member] \| 15% Notes due October 2016 [Member]
Debt Instrument [Line Items]
Monthly payment				400
Stated interest rate							15.00%
Debt, face amount							$ 10,000
VIE B [Member] \| 11% Notes due April 2017 [Member]
Debt Instrument [Line Items]
Monthly payment				300
Stated interest rate	11.00%
Debt, face amount	$ 16,000
VIE B [Member] \| 11% Notes due July 2017 [Member]
Debt Instrument [Line Items]
Monthly payment				300
Stated interest rate						11.00%
Debt, face amount						$ 16,500
VIE A [Member] \| 14.5% Notes due September 2017 [Member]
Debt Instrument [Line Items]
Monthly payment				$ 300
Stated interest rate						14.50%
Debt, face amount						$ 21,800
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
Subsequent Event [Member]
Debt Instrument [Line Items]
Monthly payment				$ 700
Subsequent Event [Member] \| VIE B [Member] \| 11% Notes due October 2017 [Member]
Debt Instrument [Line Items]
Stated interest rate					11.00%
Debt, face amount					$ 43,800

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	$ 6,845	$ 7,128	$ 6,660
Income tax benefits:
Total income tax benefits	(3,576)	(2,460)	(2,203)
Net compensation expense	3,269	4,668	4,457
Stock Options [Member]
Income tax benefits:
Total income tax benefits	0	0	(39)
Restricted Stock [Member]
Gross compensation costs:
Total gross compensation costs	6,845	7,128	6,660
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

Summary of the restricted stock awards (RSA) activity

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	6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	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	$ 6	$ 634	$ 45	$ 647	$ 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	9 Months Ended	12 Months Ended
	Jul. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2014	Sep. 30, 2014	Mar. 25, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012
Class of Stock [Line Items]
Treasury stock acquired				$ 11,900,000	$ 11,903,000
Treasury stock retired					0
Treasury stock value		$ 11,901,000		$ 11,901,000	$ 0
Common Class A [Member]
Class of Stock [Line Items]
Common Stock, shares authorized		100,000,000	100,000,000	100,000,000	100,000,000	100,000,000	56,000,000	55,550,000	54,000,000	54,000,000	56,000,000	56,000,000
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	3 Months Ended								12 Months Ended
	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Increase (Decrease) in Temporary Equity [Roll Forward]
Beginning balance	$ 43,717	$ 45,825	$ 47,297	$ 46,673	$ 45,156	$ 50,998			$ 47,297	$ 50,998
Acquisition of redeemable noncontrolling interest										2,836
Sale of additional shares to parent									(15,496)	(9,531)
Net income from continuing operations attributable to redeemable noncontrolling interest	(2,337)	(1,553)	(1,796)	(98)	(983)	(80)	$ 929	$ (1,175)	(7,387)	(1,298)	$ 4,266
Contribution to maintain ownership percentage										6,135
Foreign currency translation adjustment attributable to noncontrolling interest									(1,460)	(1,784)
Effective portion of cash flow hedge									(154)	(59)	0
Ending balance	$ 25,662	$ 43,717	$ 45,825	$ 49,765	$ 46,673	$ 45,156			$ 22,800	$ 47,297	$ 50,998

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	3 Months Ended											12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	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, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Current:
Federal												$ 21,928	$ 39,641	$ 58,736
State and foreign												(10,498)	1,490	7,667
Total												11,430	41,131	66,403
Deferred:
Federal												(1,220)	(17,689)	1,894
State and foreign												(4,954)	2,756	(632)
Total												(6,174)	(14,933)	1,262
Total income tax expense	$ (825)	$ 406	$ 852	$ 4,823	$ (11,196)	$ 7,362	$ 15,765	$ 14,267	$ 16,190	$ 13,677	$ 17,713	$ 5,256	$ 26,198	$ 67,665

Income Taxes (Details 1) - USD ($) $ in Thousands	3 Months Ended											12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	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, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Provision for income taxes attributable to continuing operations
Income taxes at the federal statutory rate												$ 8,818	$ 28,170	$ 74,942
Non-deductible expense related to incentive stock options												0	0	(633)
State income tax, net of federal benefit												(910)	1,169	272
Change in valuation allowance												481	681	1,099
Federal tax credits												(124)	(314)	(923)
Foreign tax credit												(2,174)	(3,263)	(4,342)
Effect of permanently reinvesting foreign earnings												(445)	85	(2,842)
Other												(390)	(330)	92
Total income tax expense	$ (825)	$ 406	$ 852	$ 4,823	$ (11,196)	$ 7,362	$ 15,765	$ 14,267	$ 16,190	$ 13,677	$ 17,713	$ 5,256	$ 26,198	$ 67,665
Effective tax rate												21.00%	33.00%	32.00%

Income Taxes (Details 2) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Deferred tax assets:
Albemarle & Bond loss carryforward	$ 4,067	$ 15,020
Tax over book inventory	15,599	12,520
Accrued liabilities	16,536	15,340
Pawn service charges receivable	3,450	3,450
Tax over book depreciation	1,066	0
State and foreign net operating loss carry-forwards	198	659
Total deferred tax assets	40,916	46,989
Deferred tax liabilities:
Tax over book amortization	0	12,593
Foreign income and dividends	476	5,371
Tax over book depreciation	8,299	2,026
Stock compensation	875	1,442
Prepaid expenses	1,388	1,359
Total deferred tax liabilities	11,038	22,791
Net deferred tax asset	29,878	24,198
Valuation allowance	(164)	(659)
Net deferred tax asset	$ 29,714	$ 23,539

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	21.00%	33.00%	32.00%
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											6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Quarterly Information
Total revenues	$ 235,625	$ 223,134	$ 245,131	$ 253,756	$ 228,588	$ 223,451	$ 256,890	$ 261,239	$ 248,344	$ 218,602	$ 249,236							$ 957,646	$ 970,168	$ 960,717
Net revenues	133,313	135,588	149,921	151,407	140,552	141,728	159,542	161,102	150,808	138,305	155,288							570,229	602,924	595,924
(Loss) income from continuing operations, net of tax	(8,623)	3,669	5,223	19,669	(23,184)	15,241	32,670	29,555	40,081	28,268	37,135							19,938	54,282	146,454
Loss from discontinued operations, net of tax	(86,579)	(2,076)	(634)	(2,735)	(4,996)	(22,289)	(3,425)	(2,562)		(1,510)	(871)							(92,024)	(33,272)	(5,343)
Net (loss) income	(95,202)	1,593	4,589	16,934	(28,180)	(7,048)	29,245	26,993		26,758	36,264	$ 21,523	$ 56,238	$ 75,616	$ 23,116	$ 49,190	$ 102,374	(72,086)	21,010	141,111
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	(1,701)	(2,337)	(1,553)	(1,796)	(101)	(152)	(995)	26		910	(1,175)							(7,387)	(1,222)	4,119
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest					(36)	54	12	(106)		19								0	(76)	147
Net (loss) income attributable to EZCORP, Inc.	$ (93,501)	$ 3,930	$ 6,142	$ 18,730	$ (28,043)	$ (6,950)	$ 30,228	$ 27,073	$ 34,225	$ 25,829	$ 37,439	$ 24,872	$ 57,301	$ 76,791	$ 28,802	$ 50,351	$ 102,620	$ (64,699)	$ 22,308	$ 136,845
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (0.13)	$ 0.11	$ 0.12	$ 0.40	$ (0.42)	$ 0.28	$ 0.63	$ 0.57		$ 0.53	$ 0.75							$ 0.50	$ 1.03	$ 2.80
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)							(1.70)	(0.62)	(0.11)
Basic earnings per share (in dollars per share)	(1.75)	0.07	0.11	0.35	(0.52)	(0.13)	0.57	0.52		0.50	0.73							(1.20)	0.41	2.69
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(0.13)	0.11	0.12	0.39	(0.43)	0.28	0.63	0.57		0.53	0.75							0.50	1.03	2.78
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)							(1.69)	(0.62)	(0.11)
Diluted earnings per share (in dollars per share)	$ (1.75)	$ 0.07	$ 0.11	$ 0.34	$ (0.53)	$ (0.13)	$ 0.57	$ 0.52	$ 0.67	$ 0.50	$ 0.73							$ (1.19)	$ 0.41	$ 2.67

Quarterly Information (Unaudited) (Details Textuals) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2014	Jun. 30, 2014	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		$ 7,940	43,200	$ 7,940	$ 7,940	7,940	43,198	$ 0
Albemarle and Bond Holdings [Member]
Quarterly Financial Data [Line Items]
Impairment of equity method investments			$ 42,500			$ 7,900	$ 42,500

Quarterly Information (Unaudited) Quarterly Information (Unaudited) - Summary of Restatements (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

6 Months Ended

9 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, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2012

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 235,625

$ 223,134

$ 245,131

$ 253,756

$ 228,588

$ 223,451

$ 256,890

$ 261,239

$ 248,344

$ 218,602

$ 249,236

$ 957,646

$ 970,168

$ 960,717

133,313

135,588

149,921

151,407

140,552

141,728

159,542

161,102

150,808

138,305

155,288

570,229

602,924

595,924

135,673

126,303

129,997

123,500

125,266

119,720

111,073

119,182

103,937

99,176

101,969

515,473

475,241

400,280

Income from continuing operations before income taxes

7,088

5,210

13,849

3,415

49,666

(595)

(1,902)

(9,401)

(2,816)

(1,529)

29,562

47,203

(18,475)

(9,448)

4,075

6,075

24,492

(34,380)

22,603

48,435

43,822

56,272

41,945

54,848

$ 61,054

25,194

80,480

214,119

(825)

406

852

4,823

(11,196)

7,362

15,765

14,267

16,190

13,677

17,713

5,256

26,198

67,665

(8,623)

3,669

5,223

19,669

(23,184)

15,241

32,670

29,555

40,081

28,268

37,135

19,938

54,282

146,454

$ (93,501)

$ 3,930

$ 6,142

$ 18,730

$ (28,043)

$ (6,950)

$ 30,228

$ 27,073

$ 34,225

$ 25,829

$ 37,439

$ 24,872

$ 57,301

$ 76,791

$ 28,802

$ 50,351

$ 102,620

$ (64,699)

$ 22,308

$ 136,845

$ (1.75)

$ 0.07

$ 0.11

$ 0.35

$ (0.52)

$ (0.13)

$ 0.57

$ 0.52

$ 0.50

$ 0.73

$ (1.20)

$ 0.41

$ 2.69

$ (1.75)

$ 0.07

$ 0.11

$ 0.34

$ (0.53)

$ (0.13)

$ 0.57

$ 0.52

$ 0.67

$ 0.50

$ 0.73

$ (1.19)

$ 0.41

$ 2.67

$ 634,863

$ 630,159

$ 503,199

$ 526,951

$ 520,033

$ 508,892

$ 459,147

$ 501,769

503,199

459,147

630,159

508,892

$ 634,863

$ 520,033

1,410,544

^[1],[2]

1,520,533

1,333,144

1,359,851

1,332,968

^[1],[2]

1,346,041

1,301,508

1,329,888

$ 1,209,075

1,333,144

1,301,508

1,520,533

1,346,041

1,410,544

^[1],[2]

1,332,968

^[1],[2]

$ 1,209,075

148,214

147,784

113,172

119,699

143,673

137,598

142,805

128,716

113,172

142,805

147,784

137,598

148,214

143,673

555,440

^[3],[4]

556,236

359,467

395,328

389,788

^[3],[4]

372,206

314,578

383,323

359,467

314,578

556,236

372,206

555,440

^[3],[4]

389,788

^[3],[4]

22,800

25,662

43,717

45,825

47,297

49,765

46,673

45,156

50,998

43,717

46,673

25,662

49,765

22,800

47,297

50,998

832,304

938,635

929,960

918,698

895,883

924,070

940,257

901,409

827,791

$ 783,381

$ 755,905

929,960

940,257

755,905

938,635

924,070

783,381

832,304

895,883

827,791

$ 664,248

13,491

34,199

43,597

91,496

94,622

43,257

91,938

104,577

74,701

120,467

139,115

Net cash provided by (used in) financing activities

(19,070)

(49,864)

8,970

(46,184)

(73,990)

(43,101)

(101,963)

(162,664)

(80,060)

(155,200)

(214,763)

9,102

19,078

(49,270)

(48,317)

(8,523)

20,296

(2,122)

74,811

32,515

23,649

90,613

Net increase (decrease) in cash and cash equivalents

3,589

3,389

3,228

(3,609)

11,699

20,334

(12,313)

17,212

26,225

(10,724)

15,855

Error Corrections and Prior Period Adjustments Restatement [Line Items]

242,209

232,602

250,682

263,039

227,980

226,696

259,963

265,482

247,959

220,670

251,338

988,532

980,121

964,502

142,810

149,951

158,479

163,857

143,699

145,773

166,143

169,089

157,194

140,282

158,512

615,097

624,704

607,511

137,813

127,155

130,397

123,115

124,903

119,355

111,032

119,272

103,970

99,160

101,935

518,480

474,562

400,263

Income from continuing operations before income taxes

3,386

3,589

14,047

2,895

50,146

(595)

(1,902)

(10,763)

(2,816)

(1,529)

23,917

47,683

(19,837)

1,611

19,207

14,035

37,847

(31,350)

27,013

55,077

51,719

63,987

43,938

58,106

61,054

72,700

102,459

227,085

2,342

4,303

4,203

9,958

(12,062)

8,956

16,072

16,616

18,501

12,717

19,862

20,806

29,582

71,165

(731)

14,904

9,832

27,889

(19,288)

18,057

39,005

35,103

45,486

31,221

38,244

51,894

72,877

155,920

$ (87,807)

$ 11,506

$ 7,992

$ 22,569

$ (24,740)

$ (5,881)

$ 33,981

$ 30,717

$ 38,572

$ 28,523

$ 37,261

30,561

64,698

76,613

42,067

58,817

105,136

$ (45,740)

$ 34,077

$ 143,708

$ 0.21

$ 0.15

$ 0.42

$ (0.11)

$ 0.63

$ 0.59

$ 0.56

$ 0.73

$ (0.84)

$ 0.64

$ 2.82

$ (1.64)

$ 0.21

$ 0.15

$ 0.42

$ (0.46)

$ (0.11)

$ 0.63

$ 0.59

$ 0.75

$ 0.56

$ 0.73

$ (0.84)

$ 0.63

$ 2.81

$ 676,361

$ 646,227

$ 537,113

$ 556,455

$ 536,950

$ 498,503

$ 454,251

$ 501,952

537,113

454,251

646,227

498,503

$ 676,361

$ 536,950

1,403,471

1,522,367

1,352,236

1,369,129

1,352,190

1,361,101

1,319,199

1,342,306

1,352,236

1,319,199

1,522,367

1,361,101

1,403,471

1,352,190

124,996

128,705

106,680

111,777

141,901

133,570

143,030

130,233

106,680

143,030

128,705

133,570

124,996

141,901

492,785

507,796

339,653

370,257

382,271

364,764

311,030

380,816

339,653

311,030

507,796

364,764

492,785

382,271

35,498

36,645

58,107

57,578

55,393

56,837

52,982

49,323

58,107

52,982

36,645

56,837

35,498

55,393

875,188

977,926

954,476

941,294

914,526

939,500

955,187

912,167

$ 834,828

$ 785,773

$ 755,718

954,476

955,187

755,718

977,926

939,500

785,773

875,188

914,526

$ 834,828

$ 664,248

17,454

30,508

53,617

94,168

95,094

60,779

99,415

109,692

89,244

126,473

140,917

Net cash provided by (used in) financing activities

(4,342)

(47,755)

16,086

(49,825)

(74,446)

(31,190)

(108,850)

(167,590)

(34,838)

(160,384)

(216,765)

(11,046)

15,622

(73,810)

(51,742)

2,483

(16,188)

7,669

84,404

(33,862)

22,213

99,266

Net increase (decrease) in cash and cash equivalents

2,169

(1,809)

(4,119)

(7,034)

22,705

13,682

(2,522)

26,805

20,012

(12,160)

24,508

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(6,584)

(9,468)

(5,551)

(9,283)

(2,923)

(3,245)

(3,073)

(4,243)

385

(2,068)

(2,102)

(30,886)

(9,953)

(3,785)

(9,497)

(14,363)

(8,558)

(12,450)

(3,147)

(4,045)

(6,601)

(7,987)

(6,386)

(1,977)

(3,224)

(44,868)

(21,780)

(11,587)

(2,140)

(852)

(400)

385

363

365

(90)

(33)

(3,007)

679

Income from continuing operations before income taxes

3,702

1,621

(198)

520

(480)

1,362

(11,059)

(15,132)

(7,960)

(13,355)

(3,030)

(4,410)

(6,642)

(7,897)

(7,715)

(1,993)

(3,258)

(47,506)

(21,979)

(12,966)

(3,167)

(3,897)

(3,351)

(5,135)

866

(1,594)

(307)

(2,349)

(2,311)

960

(2,149)

(15,550)

(3,384)

(3,500)

(7,892)

(11,235)

(4,609)

(8,220)

(3,896)

(2,816)

(6,335)

(5,548)

(5,405)

(2,953)

(1,109)

(31,956)

(18,595)

(9,466)

$ (5,694)

$ (7,576)

$ (1,850)

$ (3,839)

$ (3,303)

$ (1,069)

$ (3,753)

$ (3,644)

$ (4,347)

$ (2,694)

$ 178

(5,689)

(7,397)

178

(13,265)

(8,466)

(2,516)

$ (18,959)

$ (11,769)

$ (6,863)

$ (0.14)

$ (0.04)

$ (0.07)

$ (0.02)

$ (0.06)

$ (0.07)

$ (0.06)

$ 0.00

$ (0.36)

$ (0.23)

$ (0.13)

$ 0

$ (0.14)

$ (0.04)

$ (0.08)

$ (0.07)

$ (0.02)

$ (0.06)

$ (0.07)

$ (0.08)

$ (0.06)

$ 0.00

$ (0.35)

$ (0.22)

$ (0.14)

$ (41,498)

$ (16,068)

$ (33,914)

$ (29,504)

$ (16,917)

$ 10,389

$ 4,896

$ (183)

(33,914)

4,896

(16,068)

10,389

$ (41,498)

$ (16,917)

7,073

(1,834)

(19,092)

(9,278)

(19,222)

(15,060)

(17,691)

(12,418)

(19,092)

(17,691)

(1,834)

(15,060)

7,073

(19,222)

23,218

19,079

6,492

7,922

1,772

4,028

(225)

(1,517)

6,492

(225)

19,079

4,028

23,218

1,772

62,655

48,440

19,814

25,071

7,517

7,442

3,548

2,507

19,814

3,548

48,440

7,442

62,655

7,517

(12,698)

(10,983)

(14,390)

(11,753)

(8,096)

(7,072)

(6,309)

(4,167)

(14,390)

(6,309)

(10,983)

(7,072)

(12,698)

(8,096)

(42,884)

(39,291)

(24,516)

(22,596)

(18,643)

(15,430)

(14,930)

(10,758)

$ (7,037)

$ (2,392)

$ 187

(24,516)

(14,930)

187

(39,291)

(15,430)

(2,392)

(42,884)

(18,643)

$ (7,037)

(3,963)

3,691

(10,020)

(2,672)

(472)

(17,522)

(7,477)

(5,115)

(14,543)

(6,006)

(1,802)

Net cash provided by (used in) financing activities

(14,728)

(2,109)

(7,116)

3,641

456

(11,911)

6,887

4,926

(45,222)

5,184

2,002

20,148

3,456

24,540

3,425

(11,006)

36,484

(9,791)

(9,593)

66,377

1,436

(8,653)

Net increase (decrease) in cash and cash equivalents

1,420

5,198

$ 7,347

$ 3,425

$ (11,006)

$ 6,652

$ (9,791)

$ (9,593)

6,213

1,436

(8,653)

Effect of Restatement [Member] | Asset Sale Impact [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(16,714)

(18,692)

6,527

Income from continuing operations before income taxes

(9,804)

(8,661)

(3,590)

(3,221)

(25,276)

Effect of Restatement [Member] | Portfolio Review Impact [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(16,932)

(7,935)

(921)

(25,658)

(19,762)

(8,723)

2,241

3,231

(37)

Income from continuing operations before income taxes

(1,642)

(6,240)

(6,970)

(5,259)

(9,430)

(4,941)

(4,513)

(6,718)

(5,179)

(3,435)

(1,993)

(3,258)

(27,899)

(21,351)

(8,686)

Effect of Restatement [Member] | Other Impact [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

2,760

(2,018)

(2,864)

(518)

(2,018)

(2,864)

(5,305)

(2,552)

Income from continuing operations before income taxes

(882)

1,162

1,362

$ 4,985

$ 499

$ 889

$ (704)

$ 1,911

$ 103

$ 76

$ (2,718)

$ (4,280)

$ 0

5,669

(628)

(4,280)

(15,550)

(3,384)

(3,500)

(31,956)

(18,595)

(9,466)

$ (18,959)

$ (11,769)

$ (6,863)

$ (0.35)

$ (0.22)

$ (0.14)

[1]	Our consolidated assets as of September 30, 2014 and 2013 include the following assets of Grupo Finmart’s securitization trust that can only be used to settle its liabilities: September 30, 2014 September 30, 2013 (in thousands)Restricted cash$23,592 $—Consumer loans, net41,588 33,900Consumer loan fees and interest receivable, net5,489 7,300Restricted cash, non-current133 3,509Other assets, net2,847 2,100Total assets$73,649 $46,809
[2]	Our consolidated assets as of September 30, 2014 include the following assets of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Restricted cash$1,921 $—Consumer loans, net16,465 —Consumer loan fees and interest receivable, net3,058 —Non-current consumer loans, net35,780 —Total assets$57,224 $—
[3]	Our consolidated liabilities as of September 30, 2014 and 2013 include the following liabilities for which the creditors of Grupo Finmart’s securitization trust do not have recourse to the general credit of EZCORP, Inc.: September 30, 2014 September 30, 2013 (in thousands)Long-term debt, less current maturities$54,045 $31,951
[4]	Our consolidated liabilities as of September 30, 2014 include the following liabilities of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Accounts payable and other accrued expenses$2,105 $—Current maturities of long-term debt25,438 —Long-term debt, less current maturities35,624 —Total liabilities$63,167 $—

Quarterly Information (Unaudited) - Balance Sheet (Details) - USD ($)

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, 2012

Jun. 30, 2012

Mar. 31, 2012

Sep. 30, 2011

$ 55,325,000

$ 49,434,000

$ 32,328,000

$ 32,689,000

$ 29,100,000

$ 27,511,000

$ 36,215,000

$ 43,213,000

$ 39,824,000

$ 41,181,000

$ 35,668,000

$ 23,969,000

63,495,000

49,129,000

27,244,000

8,371,000

9,176,000

20,325,000

5,448,000

1,825,000

7,263,000

162,444,000

157,491,000

128,683,000

153,421,000

156,637,000

154,095,000

138,380,000

162,150,000

157,648,000

63,995,000

64,787,000

57,447,000

62,653,000

56,880,000

54,276,000

49,145,000

51,473,000

45,036,000

31,044,000

29,307,000

24,733,000

30,842,000

30,362,000

28,590,000

25,388,000

31,077,000

12,647,000

15,032,000

15,870,000

17,415,000

19,049,000

22,182,000

19,280,000

20,006,000

138,175,000

130,839,000

128,094,000

142,159,000

145,200,000

122,503,000

116,517,000

120,271,000

109,214,000

17,572,000

15,302,000

17,188,000

57,069,000

43,677,000

35,134,000

21,204,000

24,113,000

20,845,000

9,165,000

4,172,000

33,097,000

75,161,000

38,364,000

42,895,000

34,214,000

41,377,000

42,421,000

50,394,000

634,863,000

630,159,000

503,199,000

526,951,000

520,033,000

508,892,000

459,147,000

501,769,000

91,781,000

90,730,000

88,685,000

97,424,000

97,085,000

145,345,000

145,870,000

142,870,000

105,900,000

109,458,000

111,419,000

114,539,000

116,281,000

110,312,000

118,979,000

114,082,000

5,070,000

4,578,000

3,309,000

4,189,000

3,509,000

3,432,000

3,180,000

4,758,000

6,872,000

346,577,000

436,765,000

435,048,000

434,835,000

433,300,000

430,940,000

438,016,000

434,671,000

374,663,000

66,086,000

78,745,000

68,873,000

66,749,000

65,391,000

60,687,000

60,387,000

59,562,000

85,004,000

84,630,000

83,325,000

78,686,000

65,488,000

57,913,000

55,376,000

53,084,000

12,142,000

9,331,000

9,642,000

7,543,000

8,237,000

63,121,000

76,137,000

29,644,000

28,935,000

23,644,000

28,520,000

20,553,000

19,092,000

1,410,544,000

^[1],[2]

1,520,533,000

1,333,144,000

1,359,851,000

1,332,968,000

^[1],[2]

1,346,041,000

1,301,508,000

1,329,888,000

1,209,075,000

36,111,000

41,125,000

20,889,000

23,516,000

30,436,000

33,525,000

34,912,000

27,562,000

418,000

520,000

533,000

94,993,000

89,217,000

70,643,000

77,880,000

80,857,000

72,988,000

63,073,000

69,971,000

8,595,000

8,716,000

12,121,000

11,988,000

23,219,000

22,640,000

36,096,000

24,396,000

8,097,000

8,206,000

8,986,000

5,782,000

8,628,000

7,912,000

8,191,000

6,254,000

148,214,000

147,784,000

113,172,000

119,699,000

143,673,000

137,598,000

142,805,000

128,716,000

392,054,000

387,217,000

224,379,000

246,852,000

215,939,000

198,374,000

137,376,000

207,978,000

106,000

253,000

391,000

521,000

648,000

771,000

8,948,000

10,104,000

10,815,000

15,172,000

21,235,000

21,810,000

28,524,000

29,785,000

26,765,000

23,645,000

35,043,000

555,440,000

^[3],[4]

556,236,000

359,467,000

395,328,000

389,788,000

^[3],[4]

372,206,000

314,578,000

383,323,000

22,800,000

25,662,000

43,717,000

45,825,000

47,297,000

49,765,000

46,673,000

45,156,000

50,998,000

332,264,000

339,869,000

327,066,000

321,354,000

320,537,000

317,049,000

314,899,000

312,946,000

509,586,000

610,050,000

606,120,000

599,978,000

581,248,000

609,291,000

616,241,000

586,013,000

(10,082,000)

68,000

(3,769,000)

(3,177,000)

(6,445,000)

(2,812,000)

8,579,000

1,912,000

(11,901,000)

832,304,000

938,635,000

929,960,000

918,698,000

895,883,000

924,070,000

940,257,000

901,409,000

827,791,000

783,381,000

755,905,000

664,248,000

Common Stock Class A Non-voting [Member]

1,410,544,000

1,520,533,000

1,333,144,000

1,359,851,000

1,332,968,000

1,346,041,000

1,301,508,000

1,329,888,000

Common Stock Class B Voting [Member]

506,000

519,000

513,000

512,000

508,000

30,000

56,329,000

49,999,000

32,198,000

38,486,000

36,317,000

45,955,000

41,443,000

46,668,000

48,477,000

50,774,000

46,674,000

23,969,000

62,406,000

13,248,000

21,104,000

4,019,000

3,312,000

3,132,000

1,204,000

1,133,000

162,444,000

157,491,000

128,683,000

153,421,000

156,637,000

154,095,000

138,380,000

162,150,000

67,594,000

76,748,000

75,501,000

82,807,000

64,683,000

42,883,000

36,596,000

40,470,000

31,044,000

29,307,000

24,733,000

30,842,000

30,362,000

28,590,000

25,388,000

31,077,000

30,653,000

38,351,000

40,033,000

40,181,000

36,292,000

35,315,000

33,507,000

34,073,000

139,419,000

132,021,000

129,013,000

142,711,000

145,200,000

122,503,000

116,517,000

120,271,000

20,858,000

13,825,000

15,716,000

28,655,000

21,779,000

17,702,000

7,268,000

16,105,000

12,937,000

3,079,000

76,959,000

113,458,000

54,321,000

42,895,000

34,217,000

37,377,000

42,421,000

50,394,000

676,361,000

646,227,000

537,113,000

556,455,000

536,950,000

498,503,000

454,251,000

501,952,000

91,098,000

90,730,000

88,685,000

97,424,000

97,085,000

146,707,000

147,232,000

144,232,000

105,900,000

109,458,000

111,419,000

114,539,000

116,281,000

110,312,000

118,979,000

114,082,000

4,257,000

22,473,000

9,575,000

2,742,000

2,156,000

2,182,000

2,197,000

1,994,000

346,577,000

436,765,000

435,048,000

434,835,000

433,300,000

430,940,000

438,016,000

434,671,000

64,624,000

78,918,000

69,016,000

65,178,000

63,805,000

60,687,000

60,387,000

59,562,000

40,442,000

51,798,000

61,724,000

60,750,000

70,294,000

82,935,000

77,414,000

66,615,000

13,154,000

9,308,000

9,619,000

7,521,000

8,214,000

61,058,000

76,690,000

30,037,000

29,685,000

24,105,000

28,835,000

20,723,000

19,198,000

1,403,471,000

1,522,367,000

1,352,236,000

1,369,129,000

1,352,190,000

1,361,101,000

1,319,199,000

1,342,306,000

10,673,000

21,029,000

14,228,000

16,737,000

30,436,000

33,525,000

34,912,000

27,562,000

418,000

520,000

533,000

97,213,000

90,234,000

70,812,000

77,619,000

79,967,000

68,960,000

63,298,000

70,829,000

8,595,000

8,716,000

12,121,000

11,106,000

22,337,000

22,640,000

36,096,000

24,396,000

8,097,000

8,206,000

8,986,000

5,782,000

8,628,000

7,912,000

8,191,000

6,254,000

659,000

124,996,000

128,705,000

106,680,000

111,777,000

141,901,000

133,570,000

143,030,000

130,233,000

356,430,000

360,628,000

214,254,000

235,289,000

215,939,000

198,374,000

137,376,000

207,978,000

106,000

253,000

391,000

521,000

648,000

771,000

8,948,000

10,104,000

10,815,000

11,359,000

18,463,000

18,613,000

22,938,000

24,040,000

23,351,000

19,872,000

31,019,000

492,785,000

507,796,000

339,653,000

370,257,000

382,271,000

364,764,000

311,030,000

380,816,000

35,498,000

36,645,000

58,107,000

57,578,000

55,393,000

56,837,000

52,982,000

49,323,000

339,666,000

347,216,000

327,385,000

321,623,000

320,777,000

317,258,000

315,092,000

313,126,000

547,177,000

641,947,000

630,441,000

622,449,000

599,880,000

624,620,000

630,501,000

596,520,000

(12,191,000)

115,000

(3,893,000)

(3,321,000)

(6,674,000)

(2,920,000)

9,056,000

1,983,000

(11,901,000)

875,188,000

977,926,000

954,476,000

941,294,000

914,526,000

939,500,000

955,187,000

912,167,000

834,828,000

785,773,000

755,718,000

664,248,000

As Previously Reported [Member] | Common Stock Class A Non-voting [Member]

1,403,471,000

1,522,367,000

1,352,236,000

1,369,129,000

1,352,190,000

1,361,101,000

1,319,199,000

1,342,306,000

As Previously Reported [Member] | Common Stock Class B Voting [Member]

506,000

519,000

513,000

512,000

508,000

30,000

(1,004,000)

(565,000)

130,000

(5,797,000)

(7,217,000)

(18,444,000)

(5,228,000)

(3,455,000)

(8,653,000)

(9,593,000)

(11,006,000)

$ 0

1,089,000

35,881,000

6,140,000

4,352,000

5,864,000

17,193,000

4,244,000

692,000

(3,599,000)

(11,961,000)

(18,054,000)

(20,154,000)

(7,803,000)

11,393,000

12,549,000

11,003,000

(18,006,000)

(23,319,000)

(24,163,000)

(22,766,000)

(17,243,000)

(13,133,000)

(14,227,000)

(14,067,000)

(1,244,000)

(1,182,000)

(919,000)

(552,000)

(3,286,000)

1,477,000

1,472,000

28,414,000

21,898,000

17,432,000

13,936,000

8,008,000

7,908,000

6,086,000

4,172,000

(43,862,000)

(38,297,000)

(15,957,000)

(3,000)

4,000,000

(41,498,000)

(16,068,000)

(33,914,000)

(29,504,000)

(16,917,000)

10,389,000

4,896,000

(183,000)

683,000

(1,362,000)

813,000

(17,895,000)

(6,266,000)

1,447,000

1,353,000

1,250,000

983,000

2,764,000

1,462,000

(173,000)

(143,000)

1,571,000

1,586,000

44,562,000

32,832,000

21,601,000

17,936,000

(4,806,000)

(25,022,000)

(22,038,000)

(13,531,000)

(1,012,000)

23,000

22,000

23,000

2,063,000

(553,000)

(393,000)

(750,000)

(461,000)

(315,000)

(170,000)

(106,000)

7,073,000

(1,834,000)

(19,092,000)

(9,278,000)

(19,222,000)

(15,060,000)

(17,691,000)

(12,418,000)

25,438,000

20,096,000

6,661,000

6,779,000

(2,220,000)

(1,017,000)

(169,000)

261,000

890,000

4,028,000

(225,000)

(858,000)

882,000

(659,000)

23,218,000

19,079,000

6,492,000

7,922,000

1,772,000

4,028,000

(225,000)

(1,517,000)

35,624,000

26,589,000

10,125,000

11,563,000

3,813,000

2,772,000

3,197,000

5,586,000

5,745,000

3,414,000

3,773,000

4,024,000

62,655,000

48,440,000

19,814,000

25,071,000

7,517,000

7,442,000

3,548,000

2,507,000

(12,698,000)

(10,983,000)

(14,390,000)

(11,753,000)

(8,096,000)

(7,072,000)

(6,309,000)

(4,167,000)

(7,402,000)

(7,347,000)

(319,000)

(269,000)

(240,000)

(209,000)

(193,000)

(180,000)

(37,591,000)

(31,897,000)

(24,321,000)

(22,471,000)

(18,632,000)

(15,329,000)

(14,260,000)

(10,507,000)

2,109,000

(47,000)

124,000

144,000

229,000

108,000

(477,000)

(71,000)

(42,884,000)

(39,291,000)

(24,516,000)

(22,596,000)

(18,643,000)

(15,430,000)

(14,930,000)

(10,758,000)

$ (7,037,000)

$ (2,392,000)

$ 187,000

Effect of Restatement [Member] | Common Stock Class A Non-voting [Member]

7,073,000

(1,834,000)

(19,092,000)

(9,278,000)

(19,222,000)

(15,060,000)

(17,691,000)

(12,418,000)

Effect of Restatement [Member] | Common Stock Class B Voting [Member]

$ 0

[1]	Our consolidated assets as of September 30, 2014 and 2013 include the following assets of Grupo Finmart’s securitization trust that can only be used to settle its liabilities: September 30, 2014 September 30, 2013 (in thousands)Restricted cash$23,592 $—Consumer loans, net41,588 33,900Consumer loan fees and interest receivable, net5,489 7,300Restricted cash, non-current133 3,509Other assets, net2,847 2,100Total assets$73,649 $46,809
[2]	Our consolidated assets as of September 30, 2014 include the following assets of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Restricted cash$1,921 $—Consumer loans, net16,465 —Consumer loan fees and interest receivable, net3,058 —Non-current consumer loans, net35,780 —Total assets$57,224 $—
[3]	Our consolidated liabilities as of September 30, 2014 and 2013 include the following liabilities for which the creditors of Grupo Finmart’s securitization trust do not have recourse to the general credit of EZCORP, Inc.: September 30, 2014 September 30, 2013 (in thousands)Long-term debt, less current maturities$54,045 $31,951
[4]	Our consolidated liabilities as of September 30, 2014 include the following liabilities of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Accounts payable and other accrued expenses$2,105 $—Current maturities of long-term debt25,438 —Long-term debt, less current maturities35,624 —Total liabilities$63,167 $—

Quarterly Information (Unaudited) - Balance Sheet 2 (Details) - $ / shares	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Mar. 25, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Treasury stock, shares		1,000,000
Common Stock Class A Non-voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	100,000,000	100,000,000	100,000,000	100,000,000	56,000,000	55,550,000	54,000,000	54,000,000	56,000,000	56,000,000
Common Stock, shares issued	50,614,767	50,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
Common Stock, shares outstanding	50,614,767	50,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
Common Stock Class B Voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	3,000,000	3,000,000	3,000,000		3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Common Stock, shares issued	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171
Common Stock, shares outstanding	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Treasury stock, shares		1,000,000
As Previously Reported [Member] \| Common Stock Class A Non-voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	100,000,000	100,000,000	100,000,000		56,000,000	55,550,000	54,000,000	54,000,000	56,000,000	56,000,000
Common Stock, shares issued	50,614,767	51,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
Common Stock, shares outstanding	50,614,767	51,612,246	51,411,973		51,389,307	51,269,434	51,230,843	51,208,328	51,196,870	48,255,536
As Previously Reported [Member] \| Common Stock Class B Voting [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized	3,000,000	3,000,000	3,000,000		3,000,000	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Common Stock, shares issued	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171
Common Stock, shares outstanding	2,970,171	2,970,171	2,970,171		2,970,171	2,970,171	2,970,171	2,970,171	2,970,171	2,970,171

Quarterly Information (Unaudited) - Income Statement (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Merchandise sales		$ 89,170	$ 103,454	$ 105,587		$ 86,576	$ 100,082	$ 94,604		$ 75,286	$ 94,495								$ 388,022	$ 368,085	$ 333,064
Jewelry scrapping sales		20,273	26,193	27,703		26,288	42,582	44,709		40,530	51,672								96,243	131,702	202,481
Pawn service charges		59,917	59,162	64,133		60,397	62,015	65,400		55,656	55,925								248,378	251,354	233,538
Consumer loan fees and interest		52,734	54,777	55,204		47,905	50,478	54,198		45,809	46,325								220,141	211,625	187,748
Other revenues		1,040	1,545	1,129		2,285	1,733	2,328		1,321	819								4,862	7,402	3,886
Total revenues	$ 235,625	223,134	245,131	253,756	$ 228,588	223,451	256,890	261,239	$ 248,344	218,602	249,236								957,646	970,168	960,717
Merchandise cost of goods sold		56,014	64,223	64,141		51,050	58,716	54,945		43,842	55,594								248,637	218,617	190,637
Jewelry scrapping cost of goods sold		15,131	20,111	20,020		20,377	29,311	31,305		27,115	31,233								72,836	96,133	130,715
Consumer loan bad debt		16,401	10,876	18,188		10,296	9,321	13,887		9,340	7,121								65,944	52,494	43,441
Net revenues	133,313	135,588	149,921	151,407	140,552	141,728	159,542	161,102	150,808	138,305	155,288								570,229	602,924	595,924
Operating expenses:
Operations		103,198	101,107	105,361		98,698	94,829	98,420		82,268	83,045								417,066	390,200	328,849
Administrative		14,205	19,996	15,724		12,631	8,594	13,580		9,857	11,998								62,096	52,339	47,873
Depreciation		7,460	7,414	7,340		7,251	6,950	6,465		5,755	5,220								29,801	27,858	21,851
Amortization		1,306	1,393	1,365		962	687	688		1,206	1,692								5,475	3,485	1,956
(Gain) loss on sale or disposal of assets		134	87	(6,290)		178	13	29		90	14								(5,629)	1,359	(249)
Restructuring	6,700																		6,664	0	0
Total operating expenses	135,673	126,303	129,997	123,500	125,266	119,720	111,073	119,182	103,937	99,176	101,969								515,473	475,241	400,280
Operating income		9,285	19,924	27,907		22,008	48,469	41,920		39,129	53,319								54,756	127,683	195,644
Interest expense (income), net		7,062	5,959	4,854		3,637	3,754	3,637		898	2,246								27,090	15,168	(1,549)
Equity in net income of unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)		(4,197)	(4,577)		$ (1,763)	$ (9,163)	$ (8,738)	$ (3,880)	$ (13,491)	$ (12,935)	(5,948)	(13,240)	(16,038)
Impairment of investments			7,940		43,200								7,940			7,940			7,940	43,198	0
Other expense (income)		265	442	(168)		96	405	(501)		483	802								480	2,077	(888)
Income from continuing operations before income taxes	(9,448)	4,075	6,075	24,492	(34,380)	22,603	48,435	43,822	56,272	41,945	54,848	$ 61,054							25,194	80,480	214,119
Income tax expense	(825)	406	852	4,823	(11,196)	7,362	15,765	14,267	16,190	13,677	17,713								5,256	26,198	67,665
Income from continuing operations, net of tax	(8,623)	3,669	5,223	19,669	(23,184)	15,241	32,670	29,555	40,081	28,268	37,135								19,938	54,282	146,454
Loss from discontinued operations, net of tax	(86,579)	(2,076)	(634)	(2,735)	(4,996)	(22,289)	(3,425)	(2,562)		(1,510)	(871)								(92,024)	(33,272)	(5,343)
Net (loss) income	(95,202)	1,593	4,589	16,934	(28,180)	(7,048)	29,245	26,993		26,758	36,264		21,523	56,238	75,616	23,116	49,190	102,374	(72,086)	21,010	141,111
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest	(1,701)	(2,337)	(1,553)	(1,796)	(101)	(152)	(995)	26		910	(1,175)								(7,387)	(1,222)	4,119
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest					(36)	54	12	(106)		19									0	(76)	147
Net (loss) income attributable to EZCORP, Inc.	$ (93,501)	$ 3,930	$ 6,142	$ 18,730	$ (28,043)	$ (6,950)	$ 30,228	$ 27,073	$ 34,225	$ 25,829	$ 37,439		24,872	57,301	76,791	28,802	50,351	102,620	$ (64,699)	$ 22,308	$ 136,845
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (0.13)	$ 0.11	$ 0.12	$ 0.40	$ (0.42)	$ 0.28	$ 0.63	$ 0.57		$ 0.53	$ 0.75								$ 0.50	$ 1.03	$ 2.80
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)								(1.70)	(0.62)	(0.11)
Basic earnings per share (in dollars per share)	(1.75)	0.07	0.11	0.35	(0.52)	(0.13)	0.57	0.52		0.50	0.73								(1.20)	0.41	2.69
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(0.13)	0.11	0.12	0.39	(0.43)	0.28	0.63	0.57		0.53	0.75								0.50	1.03	2.78
Discontinued operations (in dollars per share)	(1.62)	(0.04)	(0.01)	(0.05)	(0.10)	(0.41)	(0.06)	(0.05)		(0.03)	(0.02)								(1.69)	(0.62)	(0.11)
Diluted earnings per share (in dollars per share)	$ (1.75)	$ 0.07	$ 0.11	$ 0.34	$ (0.53)	$ (0.13)	$ 0.57	$ 0.52	$ 0.67	$ 0.50	$ 0.73								$ (1.19)	$ 0.41	$ 2.67
Net income from continuing operations attributable to EZCORP, Inc.		$ 6,006	$ 6,776	$ 21,465		$ 15,393	$ 33,665	$ 29,529		$ 27,358	$ 38,310								$ 27,325	$ 55,504	$ 142,335
Loss from discontinued operations attributable to EZCORP, Inc.		(2,076)	(634)	(2,735)		(22,343)	(3,437)	(2,456)		(1,529)	(871)								(92,024)	(33,196)	(5,490)
As Previously Reported [Member]
Revenues:
Merchandise sales		89,170	103,454	105,587		86,576	100,082	94,604		75,286	94,495								387,331	368,766	333,064
Jewelry scrapping sales		20,273	26,193	27,703		26,288	42,582	44,709		40,530	51,672								96,243	131,702	202,481
Pawn service charges		59,917	59,162	64,133		60,397	62,015	65,400		55,656	55,925								248,378	251,354	233,538
Consumer loan fees and interest		52,459	55,865	60,117		51,450	53,180	56,063		47,877	48,427								219,535	219,752	190,746
Other revenues		10,783	6,008	5,499		1,985	2,104	4,706		1,321	819								37,045	8,547	4,673
Total revenues	$ 242,209	232,602	250,682	263,039	$ 227,980	226,696	259,963	265,482	$ 247,959	220,670	251,338								988,532	980,121	964,502
Merchandise cost of goods sold		55,751	63,857	63,588		51,050	58,716	54,945		43,842	55,594								247,393	218,617	190,637
Jewelry scrapping cost of goods sold		15,131	20,111	20,020		20,377	29,311	31,305		27,115	31,233								72,836	96,133	130,715
Consumer loan bad debt		11,769	8,235	15,574		9,496	5,793	10,143		9,431	5,999								53,206	40,667	35,639
Net revenues	142,810	149,951	158,479	163,857	143,699	145,773	166,143	169,089	157,194	140,282	158,512								615,097	624,704	607,511
Operating expenses:
Operations		103,788	101,471	104,955		98,320	94,779	98,419		82,252	83,011								420,350	389,386	328,793
Administrative		14,467	20,032	15,745		12,644	8,603	13,671		9,857	11,998								61,819	52,474	47,912
Depreciation		7,460	7,414	7,340		7,251	6,950	6,465		5,755	5,220								29,801	27,858	21,851
Amortization		1,306	1,393	1,365		962	687	688		1,206	1,692								5,475	3,485	1,956
(Gain) loss on sale or disposal of assets		134	87	(6,290)		178	13	29		90	14								(5,629)	1,359	(249)
Restructuring																			6,664
Total operating expenses	137,813	127,155	130,397	123,115	124,903	119,355	111,032	119,272	103,970	99,160	101,935								518,480	474,562	400,263
Operating income		22,796	28,082	40,742		26,418	55,111	49,817		41,122	56,577								96,617	150,142	207,248
Interest expense (income), net		6,076	5,275	4,334		3,637	3,754	3,637		898	2,246								22,832	15,168	(1,549)
Equity in net income of unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)		(4,197)	(4,577)		(1,763)	(9,163)	(8,738)	(3,880)	(13,491)	(12,935)	(5,948)	(11,878)	(17,400)
Impairment of investments			7,940										7,940			7,940			7,940	44,598
Other expense (income)		(370)	1,324	(168)		96	405	(501)		483	802								(907)	(205)	(888)
Income from continuing operations before income taxes	1,611	19,207	14,035	37,847	(31,350)	27,013	55,077	51,719	63,987	43,938	58,106	61,054							72,700	102,459	227,085
Income tax expense	2,342	4,303	4,203	9,958	(12,062)	8,956	16,072	16,616	18,501	12,717	19,862								20,806	29,582	71,165
Income from continuing operations, net of tax	(731)	14,904	9,832	27,889	(19,288)	18,057	39,005	35,103	45,486	31,221	38,244								51,894	72,877	155,920
Loss from discontinued operations, net of tax		(2,561)	(765)	(3,494)		(22,897)	(4,125)	(2,948)		(1,510)	(871)								(93,426)	(34,452)	(5,343)
Net (loss) income		12,343	9,067	24,395		(4,840)	34,880	32,155		29,711	37,373		33,462	67,035	76,725	45,805	62,195	106,436	(41,532)	38,425	150,577
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest		837	1,075	1,826		996	897	1,547		1,169	112								4,208	4,424	6,722
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest						45	2	(109)		19										(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	$ 38,572	$ 28,523	$ 37,261		30,561	64,698	76,613	42,067	58,817	105,136	$ (45,740)	$ 34,077	$ 143,708
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		$ 0.26	$ 0.16	$ 0.48		$ 0.31	$ 0.71	$ 0.64		$ 0.59	$ 0.75								$ 0.88	$ 1.28	$ 2.93
Discontinued operations (in dollars per share)		(0.05)	(0.01)	(0.06)		(0.42)	(0.08)	(0.05)		(0.03)	(0.02)								(1.72)	(0.64)	(0.11)
Basic earnings per share (in dollars per share)		0.21	0.15	0.42		(0.11)	0.63	0.59		0.56	0.73								(0.84)	0.64	2.82
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		0.26	0.16	0.48		0.31	0.71	0.64		0.59	0.75								0.88	1.27	2.92
Discontinued operations (in dollars per share)		(0.05)	(0.01)	(0.06)		(0.42)	(0.08)	(0.05)		(0.03)	(0.02)								(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	$ 0.75	$ 0.56	$ 0.73								$ (0.84)	$ 0.63	$ 2.81
Net income from continuing operations attributable to EZCORP, Inc.		$ 14,067	$ 8,757	$ 26,063		$ 17,061	$ 38,108	$ 33,556		$ 30,052	$ 38,132								$ 47,686	$ 68,453	$ 149,198
Loss from discontinued operations attributable to EZCORP, Inc.		(2,561)	(765)	(3,494)		(22,942)	(4,127)	(2,839)		(1,529)	(871)								(93,426)	(34,376)	(5,490)
Effect of Restatement [Member]
Revenues:
Merchandise sales		0	0	0		0	0	0		0	0								691	(681)	0
Jewelry scrapping sales		0	0	0		0	0	0		0	0								0	0	0
Pawn service charges		0	0	0		0	0	0		0	0								0	0	0
Consumer loan fees and interest		275	(1,088)	(4,913)		(3,545)	(2,702)	(1,865)		(2,068)	(2,102)								606	(8,127)	(2,998)
Other revenues		(9,743)	(4,463)	(4,370)		300	(371)	(2,378)		0	0								(32,183)	(1,145)	(787)
Total revenues	$ (6,584)	(9,468)	(5,551)	(9,283)	$ (2,923)	(3,245)	(3,073)	(4,243)	$ 385	(2,068)	(2,102)								(30,886)	(9,953)	(3,785)
Merchandise cost of goods sold		263	366	553		0	0	0		0	0								1,244	0	0
Jewelry scrapping cost of goods sold		0	0	0		0	0	0		0	0								0	0	0
Consumer loan bad debt		4,632	2,641	2,614		800	3,528	3,744		(91)	1,122								12,738	11,827	7,802
Net revenues	(9,497)	(14,363)	(8,558)	(12,450)	(3,147)	(4,045)	(6,601)	(7,987)	(6,386)	(1,977)	(3,224)								(44,868)	(21,780)	(11,587)
Operating expenses:
Operations		(590)	(364)	406		378	50	1		16	34								(3,284)	814	56
Administrative		(262)	(36)	(21)		(13)	(9)	(91)		0	0								277	(135)	(39)
Depreciation		0	0	0		0	0	0		0	0								0	0	0
Amortization		0	0	0		0	0	0		0	0								0	0	0
(Gain) loss on sale or disposal of assets		0	0	0		0	0	0		0	0								0	0	0
Restructuring																			0
Total operating expenses	(2,140)	(852)	(400)	385	363	365	41	(90)	(33)	16	34								(3,007)	679	17
Operating income		(13,511)	(8,158)	(12,835)		(4,410)	(6,642)	(7,897)		(1,993)	(3,258)								(41,861)	(22,459)	(11,604)
Interest expense (income), net		986	684	520		0	0	0		0	0								4,258	0	0
Equity in net income of unconsolidated affiliates		0	0	0		0	0	0		0	0		0	0	0	0	0	0	0	(1,362)	1,362
Impairment of investments			0										0			0			0	(1,400)
Other expense (income)		635	(882)	0		0	0	0		0	0								1,387	2,282	0
Income from continuing operations before income taxes	(11,059)	(15,132)	(7,960)	(13,355)	(3,030)	(4,410)	(6,642)	(7,897)	(7,715)	(1,993)	(3,258)	$ 0							(47,506)	(21,979)	(12,966)
Income tax expense	(3,167)	(3,897)	(3,351)	(5,135)	866	(1,594)	(307)	(2,349)	(2,311)	960	(2,149)								(15,550)	(3,384)	(3,500)
Income from continuing operations, net of tax	(7,892)	(11,235)	(4,609)	(8,220)	(3,896)	(2,816)	(6,335)	(5,548)	(5,405)	(2,953)	(1,109)								(31,956)	(18,595)	(9,466)
Loss from discontinued operations, net of tax		485	131	759		608	700	386		0	0								1,402	1,180	0
Net (loss) income		(10,750)	(4,478)	(7,461)		(2,208)	(5,635)	(5,162)		(2,953)	(1,109)		(11,939)	(10,797)	(1,109)	(22,689)	(13,005)	(4,062)	(30,554)	(17,415)	(9,466)
Net (loss) income from continuing operations attributable to redeemable noncontrolling interest		(3,174)	(2,628)	(3,622)		(1,148)	(1,892)	(1,521)		(259)	(1,287)								(11,595)	(5,646)	(2,603)
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest						9	10	3		0										0	0
Net (loss) income attributable to EZCORP, Inc.	$ (5,694)	$ (7,576)	$ (1,850)	$ (3,839)	$ (3,303)	$ (1,069)	$ (3,753)	$ (3,644)	$ (4,347)	$ (2,694)	$ 178		$ (5,689)	$ (7,397)	$ 178	$ (13,265)	$ (8,466)	$ (2,516)	$ (18,959)	$ (11,769)	$ (6,863)
Basic earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		$ (0.15)	$ (0.04)	$ (0.08)		$ (0.03)	$ (0.08)	$ (0.07)		$ (0.06)	$ 0.00								$ (0.38)	$ (0.25)	$ (0.13)
Discontinued operations (in dollars per share)		0.01	0.00	0.01		0.01	0.02	0.00		0.00	0.00								0.02	0.02	0.00
Basic earnings per share (in dollars per share)		(0.14)	(0.04)	(0.07)		(0.02)	(0.06)	(0.07)		(0.06)	0.00								(0.36)	(0.23)	(0.13)
Diluted earnings (loss) per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)		(0.15)	(0.04)	(0.09)		(0.03)	(0.08)	(0.07)		(0.06)	0.00								(0.38)	(0.24)	(0.14)
Discontinued operations (in dollars per share)		0.01	0.00	0.01		0.01	0.02	0.00		0.00	0.00								0.03	0.02	0.00
Diluted earnings per share (in dollars per share)	$ 0	$ (0.14)	$ (0.04)	$ (0.08)	$ (0.07)	$ (0.02)	$ (0.06)	$ (0.07)	$ (0.08)	$ (0.06)	$ 0.00								$ (0.35)	$ (0.22)	$ (0.14)
Net income from continuing operations attributable to EZCORP, Inc.		$ (8,061)	$ (1,981)	$ (4,598)		$ (1,668)	$ (4,443)	$ (4,027)		$ (2,694)	$ 178								$ (20,361)	$ (12,949)	$ (6,863)
Loss from discontinued operations attributable to EZCORP, Inc.		$ 485	$ 131	$ 759		$ 599	$ 690	$ 383		$ 0	$ 0								$ 1,402	$ 1,180	$ 0

Quarterly Information (Unaudited) - Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended										6 Months Ended			9 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	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net (loss) income	$ (95,202)	$ 1,593	$ 4,589	$ 16,934	$ (28,180)	$ (7,048)	$ 29,245	$ 26,993	$ 26,758	$ 36,264	$ 21,523	$ 56,238	$ 75,616	$ 23,116	$ 49,190	$ 102,374	$ (72,086)	$ 21,010	$ 141,111
Other comprehensive (loss) income:
Foreign currency translation loss		5,344	(2,142)	4,565		(13,035)	9,057	3,592	(8,322)	6,410							(4,065)	(10,745)	(301)
Foreign currency translation reclassification adjustment realized upon impairment			375														375	221	0
Gain (loss) on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications		(497)	(326)	(346)		2,388											(453)	2,388	0
Amounts reclassified from accumulated other comprehensive income (loss)		272	297	245		(1,888)			(108)	(179)							49	(2,536)	0
Amounts reclassified from accumulated other comprehensive income (loss)		(77)	626	(9)		(1,457)	(221)	(43)									540	(1,721)	(735)
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income																	(540)	992	0
Income tax benefit		(818)	480	(863)		366	(379)	(2,021)	(948)	(75)							(1,157)	3,346	2,424
Other comprehensive (loss) income, net of tax		4,224	(690)	3,592		(13,626)	8,457	1,528	(9,378)	6,156							(5,251)	(8,055)	1,388
Comprehensive (loss) income		5,817	3,899	20,526		(20,674)	37,702	28,521	17,380	42,420							(77,337)	12,955	142,499
Attributable to redeemable noncontrolling interest:
Net income		(2,337)	(1,553)	(1,796)		(98)	(983)	(80)	929	(1,175)							(7,387)	(1,298)	4,266
Foreign currency translation (loss) gain		477	(46)	324		(2,945)	2,500	(617)	(2,713)	503							(1,460)	(1,784)	875
Loss on effective portion of cash flow hedge																	(154)	(59)	0
Amounts reclassified from accumulated other comprehensive income		(90)	(52)
Comprehensive income attributable to redeemable noncontrolling interest		(1,950)	(1,651)	(1,472)		(3,043)	1,517	(697)	(1,784)	(672)							(9,001)	(3,141)	5,141
Comprehensive (loss) income attributable to EZCORP, Inc.		7,767	5,550	21,998		(17,631)	36,185	29,218	19,164	43,092							(68,336)	16,096	137,358
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net (loss) income		12,343	9,067	24,395		(4,840)	34,880	32,155	29,711	37,373	33,462	67,035	76,725	45,805	62,195	106,436	(41,532)	38,425	150,577
Other comprehensive (loss) income:
Foreign currency translation loss		6,897	(2,109)	4,716		(15,529)	11,111	3,468	(8,513)	6,394							(5,812)	(11,614)	(7)
Foreign currency translation reclassification adjustment realized upon impairment			375														375	221
Gain (loss) on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications		(497)	(326)	(346)		2,388											(453)	2,388
Amounts reclassified from accumulated other comprehensive income (loss)		272	297	245		(1,888)			(108)	(179)							49	(2,536)
Amounts reclassified from accumulated other comprehensive income (loss)		(77)	626	(9)		(1,457)	(221)	(43)									540	(1,721)	(735)
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income																	(540)	992
Income tax benefit		(1,096)	476	(894)		1,189	(1,057)	(1,980)	(948)	(75)							(598)	3,633	2,330
Other comprehensive (loss) income, net of tax		5,499	(661)	3,712		(15,297)	9,833	1,445	(9,569)	6,140							(6,439)	(8,637)	1,588
Comprehensive (loss) income		17,842	8,406	28,107		(20,137)	44,713	33,600	20,142	43,513							(47,971)	29,788	152,165
Attributable to redeemable noncontrolling interest:
Net income		837	1,075	1,826		1,041	899	1,438	1,188	112							4,208	4,348	6,869
Foreign currency translation (loss) gain		1,581	(37)	359		(3,321)	2,760	(651)	(2,789)	496							(768)	(2,017)	955
Loss on effective portion of cash flow hedge																	(154)	(59)
Amounts reclassified from accumulated other comprehensive income		(90)	(52)
Comprehensive income attributable to redeemable noncontrolling interest		2,328	986	2,185		(2,280)	3,659	787	(1,601)	608							3,286	2,272	7,824
Comprehensive (loss) income attributable to EZCORP, Inc.		15,514	7,420	25,922		(17,857)	41,054	32,813	21,743	42,905							(51,257)	27,516	144,341
Effect of Restatement [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net (loss) income		(10,750)	(4,478)	(7,461)		(2,208)	(5,635)	(5,162)	(2,953)	(1,109)	$ (11,939)	$ (10,797)	$ (1,109)	$ (22,689)	$ (13,005)	$ (4,062)	(30,554)	(17,415)	(9,466)
Other comprehensive (loss) income:
Foreign currency translation loss		(1,553)	(33)	(151)		2,494	(2,054)	124	191	16							1,747	869	(294)
Foreign currency translation reclassification adjustment realized upon impairment			0														0	0
Gain (loss) on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications		0	0	0		0											0	0
Amounts reclassified from accumulated other comprehensive income (loss)		0	0	0		0			0	0							0	0
Amounts reclassified from accumulated other comprehensive income (loss)		0	0	0		0	0	0									0	0	0
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income																	0	0
Income tax benefit		278	4	31		(823)	678	(41)	0	0							(559)	(287)	94
Other comprehensive (loss) income, net of tax		(1,275)	(29)	(120)		1,671	(1,376)	83	191	16							1,188	582	(200)
Comprehensive (loss) income		(12,025)	(4,507)	(7,581)		(537)	(7,011)	(5,079)	(2,762)	(1,093)							(29,366)	(16,833)	(9,666)
Attributable to redeemable noncontrolling interest:
Net income		(3,174)	(2,628)	(3,622)		(1,139)	(1,882)	(1,518)	(259)	(1,287)							(11,595)	(5,646)	(2,603)
Foreign currency translation (loss) gain		(1,104)	(9)	(35)		376	(260)	34	76	7							(692)	233	(80)
Loss on effective portion of cash flow hedge																	0	0
Amounts reclassified from accumulated other comprehensive income		0	0
Comprehensive income attributable to redeemable noncontrolling interest		(4,278)	(2,637)	(3,657)		(763)	(2,142)	(1,484)	(183)	(1,280)							(12,287)	(5,413)	(2,683)
Comprehensive (loss) income attributable to EZCORP, Inc.		$ (7,747)	$ (1,870)	$ (3,924)		$ 226	$ (4,869)	$ (3,595)	$ (2,579)	$ 187							$ (17,079)	$ (11,420)	$ (6,983)

Quarterly Information (Unaudited) - Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended										6 Months Ended			9 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	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Operating activities:
Net (loss) income	$ (95,202)	$ 1,593	$ 4,589	$ 16,934	$ (28,180)	$ (7,048)	$ 29,245	$ 26,993	$ 26,758	$ 36,264	$ 21,523	$ 56,238	$ 75,616	$ 23,116	$ 49,190	$ 102,374	$ (72,086)	$ 21,010	$ 141,111
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization				9,363				7,652			18,886	16,415	12,514	28,083	25,732	19,891	38,627	34,918	25,268
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net				(432)				(8,627)			(170)	(9,297)	(1,612)	(68)	(9,978)	(3,324)	2,611	(248)	(15,091)
Consumer loan loss provision				11,231				8,120			18,562	14,720	8,028	28,901	22,191	14,042	45,014	34,146	20,240
Deferred income taxes				694				2,213			(1,624)	1,399	465	(1,280)	244	(644)	(6,175)	(14,883)	1,290
Impairment of goodwill																	84,158	0	0
Reversal of contingent consideration																	(4,792)	0	0
Impairment of intangibles																	10,308	1,600	0
Restructuring																	6,121	0	0
Amortization of deferred financing costs				890				764			2,550	1,524		4,166	2,344		5,137	3,208	2,478
Amortization of prepaid commissions				2,226				649			5,144	1,464	1,399	10,039	2,902	2,886	14,525	4,573	467
Other adjustments				(206)				8,087			(789)	7,992	1,612	(753)	7,545	3,324	(2,251)	4,862	0
(Gain) loss on sale or disposal of assets				(6,422)				29			(6,081)	42	(174)	(6,137)	6,060	138	(5,371)	7,043	(1)
Gain on sale of loan portfolio				0							0			0			0
Stock compensation				1,207				799			8,189	2,915	3,238	9,487	5,046	5,191	6,845	7,128	6,660
Income from investments in unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)	(4,197)	(4,577)	(1,763)	(9,163)	(8,738)	(3,880)	(13,491)	(12,935)	(5,948)	(13,240)	(16,038)
Impairment of investments			7,940		43,200						7,940			7,940			7,940	43,198	0
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net				3,179				2,236			9,501	9,706	8,037	1,577	2,304	(668)	(2,212)	3,412	1,330
Inventory, net				168				(11,908)			2,696	(3,034)	1,446	2,243	(51)	(874)	346	(9,722)	(4,017)
Prepaid expenses, other current assets and other assets, net				(17,870)				(18,343)			(20,990)	(8,435)	1,278	(35,349)	(19,776)	(7,683)	(28,807)	(17,671)	(15,196)
Accounts payable and other accrued expenses				(8,655)				11,214			(10,662)	(207)	(18,718)	(9,134)	14,105	(12,100)	9,136	21,283	1,596
Customer layaway deposits				(2,853)				(1,077)			353	812	206	(433)	588	(182)	(499)	1,416	218
Deferred gains and other long-term liabilities				167				573			(855)	557	10,856	(342)	330	722	(184)	(10,250)	(5,243)
Tax provision/benefit from stock compensation				0				(346)			0	(342)	(1,521)	0	(321)	(1,582)	609	(293)	(1,602)
Prepaid income taxes				2,544				8,614			(11,410)	3,362	(4,098)	(20,048)	(11,444)	(9,559)	(33,480)	(11,655)	(9,915)
Dividends from unconsolidated affiliates				2,597				1,595			2,597	4,828	4,788	5,129	8,418	5,560	5,129	10,632	5,560
Net cash provided by operating activities				13,491				34,199			43,597	91,496	94,622	43,257	91,938	104,577	74,701	120,467	139,115
Investing activities:
Loans made				(232,294)				(231,067)			(448,159)	(440,917)	(360,354)	(705,181)	(682,184)	(571,683)	(959,540)	(923,103)	(802,896)
Loans repaid				154,576				140,141			336,970	311,571	260,745	498,222	458,069	387,780	658,986	602,712	522,195
Recovery of pawn loan principal through sale of forfeited collateral				64,776				73,264			130,359	129,965	129,518	182,004	181,461	179,681	246,053	237,717	240,381
Additions to property and equipment				(5,615)				(8,906)			(10,643)	(23,506)	(20,842)	(15,930)	(33,351)	(33,193)	(22,964)	(46,698)	(45,796)
Acquisitions, net of cash acquired				(10,395)				(12,278)			(10,282)	(12,279)	(83,057)	(12,990)	(14,940)	(125,249)	(13,226)	(14,810)	(128,647)
Proceeds from sale of assets				9,882							10,631			10,631			10,631	0	0
Other investing activities											94			143
Investments in unconsolidated affiliates								(11,018)				(11,018)			(11,018)		0	(11,018)	0
Net cash used in investing activities				(19,070)				(49,864)			8,970	(46,184)	(73,990)	(43,101)	(101,963)	(162,664)	(80,060)	(155,200)	(214,763)
Financing activities:
Proceeds from exercise of stock options												6	634		45	647	0	45	649
Tax benefit from stock compensation				0				346			0	342	1,521	0	321	1,582	(609)	293	1,602
Taxes paid related to net share settlement of equity awards								(3,431)			(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Debt issuance costs				(3,080)							(5,176)	(259)		(12,686)			(14,017)	(1,283)	(3,225)
Payout of deferred and contingent consideration				(11,500)							(23,000)			(23,000)			(23,000)	(13,277)	0
Proceeds from issuance of convertible notes														(200,000)			(230,000)	0	0
Purchase of convertible notes hedges														(40,395)			(46,454)	0	0
Proceeds from issuance of warrants														(21,824)			(25,106)	0	0
Purchase of subsidiary shares from noncontrolling interest											(1,082)			(21,139)			(29,775)	(627)	0
Contributions from noncontrolling interest																	0	(5,839)	0
Change in restricted cash				154				5,754			(17,756)	5,728	(11,941)	(40,761)	(9,695)	(10,678)	(57,891)	1,326	(14,135)
Proceeds from revolving line of credit				80,887				80,125			217,493	148,265	321,617	389,900	403,131	594,809	359,900	510,680	792,927
Payments on revolving line of credit				(74,908)				(61,852)			(273,070)	(194,805)	(318,227)	(530,800)	(385,964)	(502,575)	(500,800)	(470,000)	(679,986)
Proceeds from bank borrowings				35,838				1,159			105,769	1,172		154,406	21,637	343	176,013	(15,432)	2,461
Payments on bank borrowings and capital lease obligations				(18,289)				(3,023)			(51,819)	(5,170)	(1,056)	(63,162)	(28,001)	(8,164)	(72,073)	9,725	(8,496)
Repurchase of common stock														(11,901)			(11,903)	0	0
Net cash provided by (used in) financing activities				9,102				19,078			(49,270)	(48,317)	(8,523)	20,296	(2,122)	74,811	32,515	23,649	90,613
Effect of exchange rate changes on cash and cash equivalents				66				(24)			(69)	(604)	(410)	(118)	(166)	488	(931)	360	890
Net increase (decrease) in cash and cash equivalents				3,589				3,389			3,228	(3,609)	11,699	20,334	(12,313)	17,212	26,225	(10,724)	15,855
Cash and cash equivalents at beginning of period	49,434	32,328	32,689	29,100	27,511	36,215	43,213	39,824	35,668		29,100	39,824	23,969	29,100	39,824	23,969	29,100	39,824	23,969
Cash and cash equivalents at end of period	55,325	49,434	32,328	32,689	29,100	27,511	36,215	43,213	41,181	35,668	32,328	36,215	35,668	49,434	27,511	41,181	55,325	29,100	39,824
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				63,256				69,370			118,050	130,675	123,587	171,288	192,150	177,490	241,696	261,837	248,090
Issuance of common stock due to acquisitions								38,647				38,705	11,615		38,705	17,984	0	38,705	17,984
Deferred consideration				5,350				24,000			5,331	24,000	5,785	2,692	25,872	916	2,674	25,872	938
Contingent consideration				4,792				4,792				4,792	23,000		7,148	23,000	0	248	23,432
Stock issued for additional investment in subsidiary								7,981
Change in accrued additions to property and equipment				122				2,100			122		1,404		107	177	(420)	492	0
Note receivable from sale of assets											15,903
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404			(634)	10,404		(13,274)	10,404		0	10,404	0
Purchase of shares from noncontrolling interest											(619)						0	(788)	0
Issuance of common stock to 401(k) plan														557			557	556	459
Equity adjustment due to noncontrolling interest purchase														6,588			6,609	0	0
Receivable from sale of portfolio				1,000										0			0
Receivable from issuance of convertible notes														30,000
Payable to purchase convertible note hedge														6,059
Warrants receivable related to issuance of convertible notes														3,282
Deferred finance cost payable related to convertible notes														2,400			1,092	0	0
Payable to purchase additional shares of noncontrolling interest														8,636
As Previously Reported [Member]
Operating activities:
Net (loss) income		12,343	9,067	24,395		(4,840)	34,880	32,155	29,711	37,373	33,462	67,035	76,725	45,805	62,195	106,436	(41,532)	38,425	150,577
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization				9,363				7,652			18,886	16,415	12,514	28,083	25,732	19,891	38,627	34,918	25,268
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net				(432)				0			0	0	0	0	0	0	2,611	(248)	(15,091)
Consumer loan loss provision				11,350				7,990			17,365	12,900	6,761	26,335	19,982	12,136	42,501	30,740	17,833
Deferred income taxes				693				2,214			(1,624)	1,400	465	(1,280)	245	(644)	(11,973)	(14,854)	2,761
Impairment of goodwill																	84,158
Reversal of contingent consideration																	(4,792)
Impairment of intangibles																	11,908	0
Restructuring																	6,121
Amortization of deferred financing costs				890				0			0	0		0	0		5,137	3,208	2,478
Amortization of prepaid commissions				1,937				0			0	0	0	0	0	0	16,893	4,182	396
Other adjustments				(114)				0			2,551	0	0	4,252	73	0	(2,453)	3,713
(Gain) loss on sale or disposal of assets				(6,422)				29			(6,081)	42	(174)	(6,137)	6,060	138	(5,371)	7,043	(1)
Gain on sale of loan portfolio				(4,543)							(5,784)			(14,312)			(33,000)
Stock compensation				1,236				925			8,268	3,054	3,238	9,929	5,202	5,191	7,341	7,314	6,714
Income from investments in unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)	(4,197)	(4,577)	(1,763)	(9,163)	(8,738)	(3,880)	(13,491)	(12,935)	(5,948)	(11,878)	(17,400)
Impairment of investments			7,940								7,940			7,940			7,940	44,598
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net				(2,292)				(5,192)			2,625	2,366	6,551	(4,407)	(4,203)	1,150	(2,967)	(7,143)	(5,359)
Inventory, net				(385)				(11,908)			1,777	(3,034)	1,446	1,061	(51)	(874)	(898)	(9,722)	(4,017)
Prepaid expenses, other current assets and other assets, net				(17,870)				(17,727)			(15,778)	(7,072)	2,644	(25,402)	(13,119)	(4,845)	(29,294)	(17,671)	(15,196)
Accounts payable and other accrued expenses				(8,022)				9,323			(11,155)	(2,743)	(18,718)	(7,221)	7,330	(12,100)	12,109	16,766	4,347
Customer layaway deposits				(2,853)				(1,077)			353	812	206	(433)	588	(182)	(499)	1,416	218
Deferred gains and other long-term liabilities				335				83			1,554	350	10,856	943	439	722	11	(8,898)	(8,782)
Tax provision/benefit from stock compensation				390				(346)			411	(342)	(1,521)	570	(321)	(1,582)	609	(293)	(1,602)
Prepaid income taxes				8,472				9,830			(1,987)	7,320	(1,949)	(6,196)	(5,664)	(8,370)	(13,124)	(5,775)	(7,787)
Dividends from unconsolidated affiliates				2,597				1,595			2,597	4,828	4,788	5,129	8,418	5,560	5,129	10,632	5,560
Net cash provided by operating activities				17,454				30,508			53,617	94,168	95,094	60,779	99,415	109,692	89,244	126,473	140,917
Investing activities:
Loans made				(232,294)				(231,067)			(448,159)	(440,917)	(360,354)	(705,181)	(682,184)	(571,683)	(959,540)	(923,103)	(802,896)
Loans repaid				150,206				142,250			325,171	307,930	260,289	476,196	451,182	382,854	628,710	597,528	520,193
Recovery of pawn loan principal through sale of forfeited collateral				64,776				73,264			130,359	129,965	129,518	182,004	181,461	179,681	246,053	237,717	240,381
Additions to property and equipment				(5,615)				(8,906)			(10,643)	(23,506)	(20,842)	(15,930)	(33,351)	(33,193)	(22,964)	(46,698)	(45,796)
Acquisitions, net of cash acquired				(10,395)				(12,278)			(10,282)	(12,279)	(83,057)	(12,990)	(14,940)	(125,249)	(13,226)	(14,810)	(128,647)
Proceeds from sale of assets				28,980							29,546			44,568			86,129
Other investing activities											94			143
Investments in unconsolidated affiliates								(11,018)				(11,018)			(11,018)			(11,018)
Net cash used in investing activities				(4,342)				(47,755)			16,086	(49,825)	(74,446)	(31,190)	(108,850)	(167,590)	(34,838)	(160,384)	(216,765)
Financing activities:
Proceeds from exercise of stock options												6	634		45	647		45	649
Tax benefit from stock compensation				(389)				346			(411)	342	1,521	(569)	321	1,582	(609)	293	1,602
Taxes paid related to net share settlement of equity awards								(3,431)			(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Debt issuance costs				(3,080)							(5,176)	(259)		(12,686)			(14,017)	(1,283)	(3,225)
Payout of deferred and contingent consideration				(11,500)							(23,000)			(23,000)			(23,000)	(13,277)
Proceeds from issuance of convertible notes														(200,000)			(230,000)
Purchase of convertible notes hedges														(40,395)			(46,454)
Proceeds from issuance of warrants														(21,824)			(25,106)
Purchase of subsidiary shares from noncontrolling interest											(1,082)			(21,139)			(29,775)	(627)
Contributions from noncontrolling interest																		(5,839)
Change in restricted cash				(1,263)				2,298			(25,099)	2,303	(935)	(29,992)	96	(1,085)	(63,207)	(110)	(5,482)
Proceeds from revolving line of credit				80,887				80,125			217,493	148,265	321,617	389,900	403,131	594,809	359,900	510,680	792,927
Payments on revolving line of credit				(74,908)				(61,852)			(273,070)	(194,805)	(318,227)	(530,800)	(385,964)	(502,575)	(500,800)	(470,000)	(679,986)
Proceeds from bank borrowings				16,703				1,159			86,661	1,172		102,138	21,637	343	103,178	(15,432)	2,461
Payments on bank borrowings and capital lease obligations				(17,496)				(3,023)			(49,497)	(5,170)	(1,056)	(57,578)	(28,001)	(8,164)	(60,299)	9,725	(8,496)
Repurchase of common stock														(11,901)			(11,903)
Net cash provided by (used in) financing activities				(11,046)				15,622			(73,810)	(51,742)	2,483	(16,188)	7,669	84,404	(33,862)	22,213	99,266
Effect of exchange rate changes on cash and cash equivalents				103				(184)			(12)	365	(426)	281	(756)	299	(532)	(462)	1,090
Net increase (decrease) in cash and cash equivalents				2,169				(1,809)			(4,119)	(7,034)	22,705	13,682	(2,522)	26,805	20,012	(12,160)	24,508
Cash and cash equivalents at beginning of period	49,999	32,198	38,486	36,317	45,955	41,443	46,668	48,477	46,674		36,317	48,477	23,969	36,317	48,477	23,969	36,317	48,477	23,969
Cash and cash equivalents at end of period	56,329	49,999	32,198	38,486	36,317	45,955	41,443	46,668	50,774	46,674	32,198	41,443	46,674	49,999	45,955	50,774	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				63,256				69,370			118,050	130,675	123,587	171,288	192,150	177,490	241,696	261,837	248,090
Issuance of common stock due to acquisitions								38,647				38,705	11,615		38,705	17,984		38,705	17,984
Deferred consideration				5,350				24,000			5,331	24,000	5,785	2,692	25,872	916	2,674	25,872	938
Contingent consideration				4,792				4,792				4,792	23,000		7,148	23,000		248	23,432
Stock issued for additional investment in subsidiary								7,981
Change in accrued additions to property and equipment				122				2,100			122		1,404		107	177	(420)	492
Note receivable from sale of assets											15,903
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404			(634)	10,404		(6,609)	10,404			10,404
Purchase of shares from noncontrolling interest											(619)							(788)
Issuance of common stock to 401(k) plan														557			557	556	459
Equity adjustment due to noncontrolling interest purchase														6,588			6,609
Receivable from sale of portfolio				1,000										38,269			43,780
Receivable from issuance of convertible notes														30,000
Payable to purchase convertible note hedge														6,059
Warrants receivable related to issuance of convertible notes														3,282
Deferred finance cost payable related to convertible notes														2,400			1,092
Payable to purchase additional shares of noncontrolling interest														8,636
Effect of Restatement [Member]
Operating activities:
Net (loss) income		(10,750)	(4,478)	(7,461)		(2,208)	(5,635)	(5,162)	(2,953)	(1,109)	(11,939)	(10,797)	(1,109)	(22,689)	(13,005)	(4,062)	(30,554)	(17,415)	(9,466)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization				0				0			0	0	0	0	0	0	0	0	0
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net				0				(8,627)			(170)	(9,297)	(1,612)	(68)	(9,978)	(3,324)	0	0	0
Consumer loan loss provision				(119)				130			1,197	1,820	1,267	2,566	2,209	1,906	2,513	3,406	2,407
Deferred income taxes				1				(1)			0	(1)	0	0	(1)	0	5,798	(29)	(1,471)
Impairment of goodwill																	0
Reversal of contingent consideration																	0
Impairment of intangibles																	(1,600)	1,600
Restructuring																	0
Amortization of deferred financing costs				0				764			2,550	1,524		4,166	2,344		0	0	0
Amortization of prepaid commissions				289				649			5,144	1,464	1,399	10,039	2,902	2,886	(2,368)	391	71
Other adjustments				(92)				8,087			(3,340)	7,992	1,612	(5,005)	7,472	3,324	202	1,149
(Gain) loss on sale or disposal of assets				0				0			0	0	0	0	0	0	0	0	0
Gain on sale of loan portfolio				4,543							5,784			14,312			33,000
Stock compensation				(29)				(126)			(79)	(139)	0	(442)	(156)	0	(496)	(186)	(54)
Income from investments in unconsolidated affiliates		0	0	0		0	0	0	0	0	0	0	0	0	0	0	0	(1,362)	1,362
Impairment of investments			0								0			0			0	(1,400)
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable, net				5,471				7,428			6,876	7,340	1,486	5,984	6,507	(1,818)	755	10,555	6,689
Inventory, net				553				0			919	0	0	1,182	0	0	1,244	0	0
Prepaid expenses, other current assets and other assets, net				0				(616)			(5,212)	(1,363)	(1,366)	(9,947)	(6,657)	(2,838)	487	0	0
Accounts payable and other accrued expenses				(633)				1,891			493	2,536	0	(1,913)	6,775	0	(2,973)	4,517	(2,751)
Customer layaway deposits				0				0			0	0	0	0	0	0	0	0	0
Deferred gains and other long-term liabilities				(168)				490			(2,409)	207	0	(1,285)	(109)	0	(195)	(1,352)	3,539
Tax provision/benefit from stock compensation				(390)				0			(411)	0	0	(570)	0	0	0	0	0
Prepaid income taxes				(5,928)				(1,216)			(9,423)	(3,958)	(2,149)	(13,852)	(5,780)	(1,189)	(20,356)	(5,880)	(2,128)
Dividends from unconsolidated affiliates				0				0			0	0	0	0	0	0	0	0	0
Net cash provided by operating activities				(3,963)				3,691			(10,020)	(2,672)	(472)	(17,522)	(7,477)	(5,115)	(14,543)	(6,006)	(1,802)
Investing activities:
Loans made				0				0			0	0	0	0	0	0	0	0	0
Loans repaid				4,370				(2,109)			11,799	3,641	456	22,026	6,887	4,926	30,276	5,184	2,002
Recovery of pawn loan principal through sale of forfeited collateral				0				0			0	0	0	0	0	0	0	0	0
Additions to property and equipment				0				0			0	0	0	0	0	0	0	0	0
Acquisitions, net of cash acquired				0				0			0	0	0	0	0	0	0	0	0
Proceeds from sale of assets				(19,098)							(18,915)			(33,937)			(75,498)
Other investing activities											0			0
Investments in unconsolidated affiliates								0				0			0			0
Net cash used in investing activities				(14,728)				(2,109)			(7,116)	3,641	456	(11,911)	6,887	4,926	(45,222)	5,184	2,002
Financing activities:
Proceeds from exercise of stock options												0	0		0	0		0	0
Tax benefit from stock compensation				389				0			411	0	0	569	0	0	0	0	0
Taxes paid related to net share settlement of equity awards								0			0	0	0	0	0	0	0	0	0
Debt issuance costs				0							0	0		0			0	0	0
Payout of deferred and contingent consideration				0							0			0			0	0
Proceeds from issuance of convertible notes														0			0
Purchase of convertible notes hedges														0			0
Proceeds from issuance of warrants														0			0
Purchase of subsidiary shares from noncontrolling interest											0			0			0	0
Contributions from noncontrolling interest																		0
Change in restricted cash				1,417				3,456			7,343	3,425	(11,006)	(10,769)	(9,791)	(9,593)	5,316	1,436	(8,653)
Proceeds from revolving line of credit				0				0			0	0	0	0	0	0	0	0	0
Payments on revolving line of credit				0				0			0	0	0	0	0	0	0	0	0
Proceeds from bank borrowings				19,135				0			19,108	0		52,268	0	0	72,835	0	0
Payments on bank borrowings and capital lease obligations				(793)				0			(2,322)	0	0	(5,584)	0	0	(11,774)	0	0
Repurchase of common stock														0			0
Net cash provided by (used in) financing activities				20,148				3,456			24,540	3,425	(11,006)	36,484	(9,791)	(9,593)	66,377	1,436	(8,653)
Effect of exchange rate changes on cash and cash equivalents				(37)				160			(57)	(969)	16	(399)	590	189	(399)	822	(200)
Net increase (decrease) in cash and cash equivalents				1,420				5,198			7,347	3,425	(11,006)	6,652	(9,791)	(9,593)	6,213	1,436	(8,653)
Cash and cash equivalents at beginning of period	(565)	130	(5,797)	(7,217)	(18,444)	(5,228)	(3,455)	(8,653)	(11,006)		(7,217)	(8,653)	0	(7,217)	(8,653)	0	(7,217)	(8,653)	0
Cash and cash equivalents at end of period	$ (1,004)	$ (565)	$ 130	(5,797)	$ (7,217)	$ (18,444)	$ (5,228)	(3,455)	$ (9,593)	$ (11,006)	130	(5,228)	(11,006)	(565)	(18,444)	(9,593)	(1,004)	(7,217)	(8,653)
Cash paid during the period for:
Interest																	0	0	0
Income taxes																	0	0	0
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory				0				0			0	0	0	0	0	0	0	0	0
Issuance of common stock due to acquisitions								0				0	0		0	0		0	0
Deferred consideration				0				0			0	0	0	0	0	0	0	0	0
Contingent consideration				0				0				$ 0	0		0	0		0	0
Stock issued for additional investment in subsidiary								0
Change in accrued additions to property and equipment				0				$ 0			0		$ 0		$ 0	$ 0	0	0
Note receivable from sale of assets											0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest														(6,665)				0
Purchase of shares from noncontrolling interest											$ 0							0
Issuance of common stock to 401(k) plan														0			0	$ 0	$ 0
Equity adjustment due to noncontrolling interest purchase														0			0
Receivable from sale of portfolio				$ 0										(38,269)			(43,780)
Receivable from issuance of convertible notes														0
Payable to purchase convertible note hedge														0
Warrants receivable related to issuance of convertible notes														0
Deferred finance cost payable related to convertible notes														0			$ 0
Payable to purchase additional shares of noncontrolling interest														$ 0

Quarterly Information (Unaudited) Quarterly Information (Unaudited) - Statement of Equity (Details) - USD ($) $ in Thousands	3 Months Ended											6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 938,635	$ 929,960	$ 918,698	$ 895,883	$ 924,070	$ 940,257	$ 901,409	$ 827,791	$ 783,381	$ 755,905		$ 895,883	$ 827,791	$ 664,248	$ 895,883	$ 827,791	$ 664,248	$ 895,883	$ 827,791	$ 664,248
Issuance of common stock related to 401(k) match															558			557	557	459
Stock compensation				1,207				799				8,197	2,915	3,238	9,487	5,047	5,191	$ 6,845	7,128	6,660
Stock options exercised													6	634		45	647		$ 45	$ 649
Stock options exercised, shares																		100	18,000	204,298
Issuance of common stock due to acquisitions								38,705					38,705	11,630		38,705	17,999		$ 38,705	$ 17,998
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404				(634)	10,404		(13,274)	10,404		$ 0	10,404	0
Purchase of subsidiary shares from noncontrolling interest								(2,338)					(2,338)			(2,338)		(13,275)	(1,415)
Release of restricted stock														2	5	4	2	3	4	1
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,602
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,991)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Net proceeds from sale of warrants															25,106			25,106
Foreign currency translation adjustment				3,375				2,088				1,993	8,899	(608)	6,015	(2,044)	(7,203)	(3,747)	(6,302)	991
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Purchase of treasury stock															(11,900)			(11,903)
Net income (loss) attributable to EZCORP, Inc.	(93,501)	3,930	6,142	18,730	(28,043)	(6,950)	30,228	27,073	34,225	25,829	$ 37,439	24,872	57,301	76,791	28,802	50,351	102,620	(64,699)	22,308	136,845
Ending balance	832,304	938,635	929,960	918,698	895,883	924,070	940,257	901,409	827,791	783,381	755,905	929,960	940,257	755,905	938,635	924,070	783,381	832,304	895,883	827,791
Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510		$ 543	$ 512	$ 501	$ 543	$ 512	$ 501	$ 543	$ 512	$ 501
Beginning balance, shares	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000		54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000
Issuance of common stock related to 401(k) match															$ 1				$ 1
Issuance of common stock related to 401(k) match, shares															45,000			45,000	30,000	19,000
Stock options exercised														$ 2			$ 2			$ 2
Stock options exercised, shares													3,000	196,000		18,000	201,000		18,000	201,000
Issuance of common stock due to acquisitions								$ 20					$ 20	$ 5		$ 20	$ 7		$ 20	$ 6
Issuance of Common Stock due to acquisitions, shares								1,965,000					1,965,000	427,000		1,965,000	635,000		1,965,000	635,000
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								$ 6					$ 6			$ 6			$ 6
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest, shares								592,000					592,000			592,000			592,000
Release of restricted stock													$ 392	$ 2	$ 5	$ 4	$ 2	$ 3	$ 4	$ 1
Release of restricted stock, shares				120,000				384,000				142,000		150,000	297,000	400,000	159,000	300,000	409,000	172,000
Excess tax benefit from stock compensation																				$ 2
Purchase of treasury stock															$ 0			$ (10)
Purchase of treasury stock, shares															0			(1,000,000)
Ending balance	$ 536	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510	$ 543	$ 538	$ 510	$ 549	$ 542	$ 512	$ 536	$ 543	$ 512
Ending balance, shares	53,585,000	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000	54,382,000	54,178,000	50,972,000	54,582,000	54,201,000	51,194,000	53,585,000	54,240,000	51,226,000
Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 339,869	$ 327,066	$ 321,354	$ 320,537	$ 317,049	$ 314,899	$ 312,946	$ 268,572	$ 266,653	$ 258,343		$ 320,537	$ 268,572	$ 242,398	$ 320,537	$ 268,572	$ 242,398	$ 320,537	$ 268,572	$ 242,398
Issuance of common stock related to 401(k) match															557			557	556	459
Stock compensation				1,207				799				8,197	2,915	3,238	9,487	5,047	5,191	6,845	7,128	6,660
Stock options exercised													6	632		45	645		45	647
Issuance of common stock due to acquisitions								38,685					38,685	11,625		38,685	17,992		38,685	17,992
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,398				(619)	10,398		(13,259)	10,398			10,398
Purchase of subsidiary shares from noncontrolling interest								(2,423)					(2,423)			(2,423)		(13,260)	(1,500)
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,600
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Net proceeds from sale of warrants															25,106			25,106
Purchase of treasury stock															0			(4,930)
Ending balance	332,264	339,869	327,066	321,354	320,537	317,049	314,899	312,946	268,572	266,653	$ 258,343	327,066	314,899	258,343	339,869	317,049	266,653	332,264	320,537	268,572
Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	610,050	606,120	599,978	581,248	609,291	616,241	586,013	558,940	524,715	498,886		581,248	558,940	422,095	581,248	558,940	422,095	581,248	558,940	422,095
Foreign currency translation adjustment																				0
Purchase of treasury stock															0			(6,963)
Net income (loss) attributable to EZCORP, Inc.				18,730				27,073				24,872	57,301	76,791	28,802	50,351	102,620	(64,699)	22,308	136,845
Ending balance	509,586	610,050	606,120	599,978	581,248	609,291	616,241	586,013	558,940	524,715	498,886	606,120	616,241	498,886	610,050	609,291	524,715	509,586	581,248	558,940
Accumulated Other Comprehensive (Loss) Income [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	68	(3,769)	(3,177)	(6,445)	(2,812)	8,579	1,912	(233)	(8,499)	(1,834)		(6,445)	(233)	(746)	(6,445)	(233)	(746)	(6,445)	(233)	(746)
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest												(15)			(15)
Purchase of subsidiary shares from noncontrolling interest								85					85			85		(15)	85
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Foreign currency translation adjustment				3,375				2,088				1,993	8,899	(608)	6,015	(2,044)	(7,203)	(3,747)	(6,302)	991
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Ending balance	(10,082)	68	(3,769)	(3,177)	(6,445)	(2,812)	8,579	1,912	(233)	(8,499)	(1,834)	(3,769)	8,579	(1,834)	68	(2,812)	(8,499)	$ (10,082)	(6,445)	(233)
Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (11,901)
Beginning balance, shares	1,000,000
Taxes paid related to net share settlement of equity awards															(1)
Purchase of treasury stock															$ (11,900)
Purchase of treasury stock, shares															1,000,000			1,000,000
Retirement of treasury stock, shares																		1,000,000
Ending balance		$ (11,901)													$ (11,901)
Ending balance, shares		1,000,000													1,000,000
As Previously Reported [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 977,926	$ 954,476	941,294	914,526	939,500	955,187	912,167	834,828	785,773	755,718		914,526	834,828	664,248	$ 914,526	834,828	664,248	$ 914,526	834,828	664,248
Issuance of common stock related to 401(k) match															558			557	557	459
Stock compensation				1,236				925				8,276	3,054	3,238	9,929	5,202	5,191	7,341	7,314	6,714
Stock options exercised													6	634		45	647		45	649
Issuance of common stock due to acquisitions								38,705					38,705	11,630		38,705	17,999		38,705	17,998
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,404				(634)	10,404		(6,609)	10,404			10,404
Purchase of subsidiary shares from noncontrolling interest								(2,338)					(2,338)			(2,338)		(6,609)	(1,415)
Release of restricted stock														2	5	4	2	3	4	1
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,602
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,991)	(3,596)	(1,153)	(1,982)	(3,640)	(1,184)
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Net proceeds from sale of warrants															25,106			25,106
Foreign currency translation adjustment				3,460				2,039				2,098	9,256	(617)	6,291	(2,272)	(7,327)	(5,627)	(6,651)	1,111
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Purchase of treasury stock															(11,900)			(11,903)
Net income (loss) attributable to EZCORP, Inc.	(87,807)	11,506	7,992	22,569	(24,740)	(5,881)	33,981	30,717	38,572	28,523	37,261	30,561	64,698	76,613	42,067	58,817	105,136	(45,740)	34,077	143,708
Ending balance	875,188	977,926	954,476	941,294	914,526	939,500	955,187	912,167	834,828	785,773	755,718	954,476	955,187	755,718	977,926	939,500	785,773	875,188	914,526	834,828
As Previously Reported [Member] \| Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510		$ 543	$ 512	$ 501	$ 543	$ 512	$ 501	$ 543	$ 512	$ 501
Beginning balance, shares	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000		54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000	54,240,000	51,226,000	50,199,000
Issuance of common stock related to 401(k) match															$ 1				$ 1
Issuance of common stock related to 401(k) match, shares															45,000			45,000	30,000	19,000
Stock options exercised														$ 2			$ 2			$ 2
Stock options exercised, shares													3,000	196,000		18,000	201,000		18,000	201,000
Issuance of common stock due to acquisitions								$ 20					$ 20	$ 5		$ 20	$ 7		$ 20	$ 6
Issuance of Common Stock due to acquisitions, shares								1,965,000					1,965,000	427,000		1,965,000	635,000		1,965,000	635,000
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								$ 6					$ 6			$ 6			$ 6
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest, shares								592,000					592,000			592,000			592,000
Release of restricted stock														$ 2	$ 5	$ 4	$ 2	$ 3	$ 4	$ 1
Release of restricted stock, shares				120,000				384,000				142,000	392,000	150,000	297,000	400,000	159,000	300,000	409,000	172,000
Excess tax benefit from stock compensation																				$ 2
Purchase of treasury stock																		$ (10)
Purchase of treasury stock, shares																		(1,000,000)
Ending balance	$ 536	$ 549	$ 543	$ 543	$ 543	$ 542	$ 538	$ 538	$ 512	$ 512	$ 510	$ 543	$ 538	$ 510	$ 549	$ 542	$ 512	$ 536	$ 543	$ 512
Ending balance, shares	53,585,000	54,582,000	54,382,000	54,360,000	54,240,000	54,201,000	54,178,000	54,167,000	51,226,000	51,194,000	50,972,000	54,382,000	54,178,000	50,972,000	54,582,000	54,201,000	51,194,000	53,585,000	54,240,000	51,226,000
As Previously Reported [Member] \| Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 347,216	$ 327,385	$ 321,623	$ 320,777	$ 317,258	$ 315,092	$ 313,126	$ 268,626	$ 266,653	$ 258,343		$ 320,777	$ 268,626	$ 242,398	$ 320,777	$ 268,626	$ 242,398	$ 320,777	$ 268,626	$ 242,398
Issuance of common stock related to 401(k) match															557			557	556	459
Stock compensation				1,236				925				8,276	3,054	3,238	9,929	5,202	5,191	7,341	7,314	6,714
Stock options exercised													6	632		45	645		45	647
Issuance of common stock due to acquisitions								38,685					38,685	11,625		38,685	17,992		38,685	17,992
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest								10,398				(619)	10,398		(6,594)	10,398			10,398
Purchase of subsidiary shares from noncontrolling interest								(2,423)					(2,423)			(2,423)		(6,594)	(1,500)
Excess tax benefit from stock compensation								346					342	1,521		321	1,580		293	1,600
Tax deficiency of stock compensation				(390)								(420)			(569)			(609)		(1,184)
Taxes paid related to net share settlement of equity awards								(3,431)				(629)	(3,596)	(1,071)	(1,990)	(3,596)	(1,153)	(1,982)	(3,640)
Net proceeds from sale of warrants															25,106			25,106
Purchase of treasury stock																		(4,930)
Ending balance	339,666	347,216	327,385	321,623	320,777	317,258	315,092	313,126	268,626	266,653	$ 258,343	327,385	315,092	258,343	347,216	317,258	266,653	339,666	320,777	268,626
As Previously Reported [Member] \| Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	641,947	630,441	622,449	599,880	624,620	630,501	596,520	565,803	527,231	498,708		599,880	565,803	422,095	599,880	565,803	422,095	599,880	565,803	422,095
Purchase of treasury stock																		(6,963)
Net income (loss) attributable to EZCORP, Inc.				22,569				30,717				30,561	64,698	76,613	42,067	58,817	105,136	(45,740)	34,077	143,708
Ending balance	547,177	641,947	630,441	622,449	599,880	624,620	630,501	596,520	565,803	527,231	498,708	630,441	630,501	498,708	641,947	624,620	527,231	547,177	599,880	565,803
As Previously Reported [Member] \| Accumulated Other Comprehensive (Loss) Income [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	115	(3,893)	(3,321)	(6,674)	(2,920)	9,056	1,983	(113)	(8,623)	(1,843)		(6,674)	(113)	(746)	(6,674)	(113)	(746)	(6,674)	(113)	(746)
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest												(15)			(15)
Purchase of subsidiary shares from noncontrolling interest								85					85			85		(15)	85
Effective portion of cash flow hedge				(101)								(78)			(213)	500		(250)	(89)
Unrealized gain (loss) on available-for-sale securities				(6)				(28)				401	(172)	(480)	351	(1,120)	(550)		(1,119)	(478)
Reclassification adjustment for loss on available-for-sale securities included in net income																			992
Foreign currency translation adjustment				3,460				2,039				2,098	9,256	(617)	6,291	(2,272)	(7,327)	(5,627)	(6,651)	1,111
Foreign currency translation reclassification adjustment realized upon impairment												375			375			375	221
Ending balance	(12,191)	115	(3,893)	(3,321)	(6,674)	(2,920)	9,056	1,983	(113)	(8,623)	(1,843)	(3,893)	9,056	(1,843)	115	(2,920)	(8,623)	(12,191)	(6,674)	(113)
As Previously Reported [Member] \| Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (11,901)			$ 0								$ 0			$ 0			$ 0
Beginning balance, shares	1,000,000			0								0			0			0
Taxes paid related to net share settlement of equity awards															$ (1)
Purchase of treasury stock															$ (11,900)
Purchase of treasury stock, shares															1,000,000			1,000,000
Retirement of treasury stock, shares																		(1,000,000)
Ending balance		$ (11,901)			$ 0										$ (11,901)				$ 0
Ending balance, shares		1,000,000			0										1,000,000				0
Effect of Restatement [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (39,291)	$ (24,516)	(22,596)	$ (18,643)	$ (15,430)	(14,930)	(10,758)	(7,037)	(2,392)	187		$ (18,643)	(7,037)		$ (18,643)	(7,037)		$ (18,643)	$ (7,037)
Stock compensation				(29)				(126)				(79)	(139)		(442)	(155)		(496)	(186)	(54)
Issuance of common stock due to acquisitions								0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest															(6,665)				0
Purchase of subsidiary shares from noncontrolling interest																		(6,666)
Foreign currency translation adjustment				(85)				49				(105)	(357)	9	(276)	228	124	1,880	349	(120)
Net income (loss) attributable to EZCORP, Inc.	(5,694)	(7,576)	(1,850)	(3,839)	(3,303)	(1,069)	(3,753)	(3,644)	(4,347)	(2,694)	178	(5,689)	(7,397)	178	(13,265)	(8,466)	(2,516)	(18,959)	(11,769)	(6,863)
Ending balance	(42,884)	(39,291)	(24,516)	(22,596)	(18,643)	(15,430)	(14,930)	(10,758)	(7,037)	(2,392)	187	(24,516)	(14,930)	187	(39,291)	(15,430)	(2,392)	(42,884)	(18,643)	(7,037)
Effect of Restatement [Member] \| Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 0							$ 0					$ 0			$ 0			$ 0
Beginning balance, shares	0							0					0			0			0
Ending balance		$ 0							$ 0						$ 0					$ 0
Ending balance, shares		0							0						0					0
Effect of Restatement [Member] \| Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ (7,347)	$ (319)	(269)	(240)	(209)	(193)	(180)	$ (54)				(240)	$ (54)		$ (240)	$ (54)		(240)	$ (54)
Stock compensation				(29)				(126)				(79)	(139)		(442)	(155)		(496)	(186)	$ (54)
Issuance of common stock due to acquisitions								0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest															(6,665)
Purchase of subsidiary shares from noncontrolling interest																		(6,666)
Ending balance	(7,402)	(7,347)	(319)	(269)	(240)	(209)	(193)	(180)	$ (54)			(319)	(193)		(7,347)	(209)		(7,402)	(240)	(54)
Effect of Restatement [Member] \| Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(31,897)	(24,321)	(22,471)	(18,632)	(15,329)	(14,260)	(10,507)	(6,863)	(2,516)	178		(18,632)	(6,863)		(18,632)	(6,863)		(18,632)	(6,863)
Foreign currency translation adjustment																				0
Net income (loss) attributable to EZCORP, Inc.				(3,839)				(3,644)				(5,689)	(7,397)	178	(13,265)	(8,466)	(2,516)	(18,959)	(11,769)	(6,863)
Ending balance	(37,591)	(31,897)	(24,321)	(22,471)	(18,632)	(15,329)	(14,260)	(10,507)	(6,863)	(2,516)	178	(24,321)	(14,260)	178	(31,897)	(15,329)	(2,516)	(37,591)	(18,632)	(6,863)
Effect of Restatement [Member] \| Accumulated Other Comprehensive (Loss) Income [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(47)	124	144	229	108	(477)	(71)	(120)	124	9		229	(120)		229	(120)		229	(120)
Foreign currency translation adjustment				(85)				49				(105)	(357)	9	(276)	228	124	1,880	349	(120)
Ending balance	2,109	(47)	$ 124	$ 144	$ 229	$ 108	$ (477)	$ (71)	$ (120)	$ 124	$ 9	$ 124	$ (477)	$ 9	(47)	$ 108	$ 124	$ 2,109	$ 229	$ (120)
Effect of Restatement [Member] \| Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 0
Ending balance		$ 0													$ 0

Operating Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended												6 Months Ended			9 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, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Merchandise sales		$ 89,170	$ 103,454	$ 105,587		$ 86,576	$ 100,082	$ 94,604		$ 75,286	$ 94,495								$ 388,022	$ 368,085	$ 333,064
Jewelry scrapping sales		20,273	26,193	27,703		26,288	42,582	44,709		40,530	51,672								96,243	131,702	202,481
Pawn service charges		59,917	59,162	64,133		60,397	62,015	65,400		55,656	55,925								248,378	251,354	233,538
Consumer loan fees and interest		52,734	54,777	55,204		47,905	50,478	54,198		45,809	46,325								220,141	211,625	187,748
Other revenues		1,040	1,545	1,129		2,285	1,733	2,328		1,321	819								4,862	7,402	3,886
Total revenues	$ 235,625	223,134	245,131	253,756	$ 228,588	223,451	256,890	261,239	$ 248,344	218,602	249,236								957,646	970,168	960,717
Merchandise cost of goods sold		56,014	64,223	64,141		51,050	58,716	54,945		43,842	55,594								248,637	218,617	190,637
Jewelry scrapping cost of goods sold		15,131	20,111	20,020		20,377	29,311	31,305		27,115	31,233								72,836	96,133	130,715
Consumer loan bad debt		16,401	10,876	18,188		10,296	9,321	13,887		9,340	7,121								65,944	52,494	43,441
Net revenues	133,313	135,588	149,921	151,407	140,552	141,728	159,542	161,102	150,808	138,305	155,288								570,229	602,924	595,924
Operating expenses:
Operations		103,198	101,107	105,361		98,698	94,829	98,420		82,268	83,045								417,066	390,200	328,849
Administrative		14,205	19,996	15,724		12,631	8,594	13,580		9,857	11,998								62,096	52,339	47,873
Depreciation		7,460	7,414	7,340		7,251	6,950	6,465		5,755	5,220								29,801	27,858	21,851
Amortization		1,306	1,393	1,365		962	687	688		1,206	1,692								5,475	3,485	1,956
(Gain) loss on sale or disposal of assets		134	87	(6,290)		178	13	29		90	14								(5,629)	1,359	(249)
Interest expense (income), net		7,062	5,959	4,854		3,637	3,754	3,637		898	2,246								27,090	15,168	(1,549)
Equity in net income of unconsolidated affiliates		(2,117)	(492)	(1,271)		(4,328)	(4,125)	(5,038)		(4,197)	(4,577)		$ (1,763)	$ (9,163)	$ (8,738)	$ (3,880)	$ (13,491)	$ (12,935)	(5,948)	(13,240)	(16,038)
Restructuring	6,700																		6,664	0	0
Impairment of investments			7,940		43,200								$ 7,940			$ 7,940			7,940	43,198	0
Other expense (income)		265	442	(168)		96	405	(501)		483	802								480	2,077	(888)
Income from continuing operations before income taxes	$ (9,448)	$ 4,075	$ 6,075	$ 24,492	$ (34,380)	$ 22,603	$ 48,435	$ 43,822	$ 56,272	$ 41,945	$ 54,848	$ 61,054							25,194	80,480	214,119
Operating Segments [Member]
Revenues:
Merchandise sales																			388,022	368,085	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																			220,141	211,625	187,748
Other revenues																			4,862	7,402	3,886
Total revenues																			957,646	970,168	960,717
Merchandise cost of goods sold																			248,637	218,617	190,637
Jewelry scrapping cost of goods sold																			72,836	96,133	130,715
Consumer loan bad debt																			65,944	52,494	43,441
Net revenues																			570,229	602,924	595,924
Operating expenses:
Operations																			417,066	390,200	328,849
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																			19,485	11,295	(4,510)
Equity in net income of unconsolidated affiliates																			(5,948)	(13,240)	(16,038)
Restructuring																			0
Impairment of investments																			7,940	43,198
Other expense (income)																			105	1,332	(888)
Income from continuing operations before income taxes																			112,633	146,773	270,428
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																			166,764	169,098	161,768
Other revenues																			2,701	2,887	2,594
Total revenues																			805,017	827,443	858,365
Merchandise cost of goods sold																			206,593	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																			485,056	514,879	532,298
Operating expenses:
Operations																			335,445	326,216	291,527
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 expense (income)																			(5)	(3)	(647)
Income from continuing operations before income taxes																			138,588	172,234	228,039
Operating Segments [Member] \| Latin America [Member]
Revenues:
Merchandise sales																			60,302	57,564	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																			53,377	42,527	25,980
Other revenues																			2,161	2,976	1,292
Total revenues																			152,629	141,186	102,352
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																			19,605	11,714	8,111
Net revenues																			85,173	86,506	63,626
Operating expenses:
Operations																			81,621	62,889	37,322
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																			19,501	11,279	(4,507)
Equity in net income of unconsolidated affiliates																			0	0	0
Restructuring																			0
Impairment of investments																			0	0
Other expense (income)																			(5)	(218)	(5)
Income from continuing operations before income taxes																			(23,848)	5,606	26,115
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)	(13,240)	(16,038)
Restructuring																			0
Impairment of investments																			7,940	43,198
Other expense (income)																			115	1,553	(236)
Income from continuing operations before income taxes																			(2,107)	(31,067)	16,274
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																			62,096	52,339	47,873
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 expense (income)																			375	745	0
Income from continuing operations before income taxes																			$ (87,439)	$ (66,293)	$ (56,309)

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

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, 2012

$ 26,478

$ 23,803

$ 28,658

63,495

$ 49,129

$ 27,244

$ 8,371

9,176

$ 20,325

$ 5,448

$ 1,825

7,263

162,444

157,491

128,683

153,421

156,637

154,095

138,380

162,150

157,648

63,995

64,787

57,447

62,653

56,880

54,276

49,145

51,473

45,036

43,691

49,411

53,128

138,175

130,839

128,094

142,159

145,200

122,503

116,517

120,271

109,214

86,810

97,322

85,670

5,070

4,578

3,309

4,189

3,509

3,432

3,180

4,758

6,872

85,004

65,488

46,704

346,577

436,765

435,048

434,835

433,300

430,940

438,016

434,671

374,663

Total separately identified recorded segment assets

38,006

51,656

43,637

1,059,745

1,092,382

958,493

Consumer loans outstanding from unaffiliated lenders

^[1]

22,553

29,171

25,484

Corporate assets

350,799

240,586

250,582

US & Canada Operations [Member]

1,410,544

^[2],[3]

$ 1,520,533

$ 1,333,144

$ 1,359,851

1,332,968

^[2],[3]

$ 1,346,041

$ 1,301,508

$ 1,329,888

1,209,075

14,012

10,931

14,820

145,258

142,930

140,885

24,126

24,877

18,960

33,851

34,748

31,989

115,385

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

651,231

712,108

605,180

Consumer loans outstanding from unaffiliated lenders

^[1]

22,553

29,171

25,484

Latin America [Member]

9,309

9,612

12,049

63,495

9,176

7,263

17,186

13,707

16,763

39,770

29,534

22,309

9,840

13,966

20,025

22,790

23,833

14,765

23,694

28,198

23,220

5,070

3,509

6,872

85,004

65,488

46,704

107,398

110,209

110,401

Total separately identified recorded segment assets

21,660

24,036

21,867

405,216

331,268

302,238

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

1,240

2,946

3,298

49,006

51,075

Consumer loans outstanding from unaffiliated lenders

^[1]

$ 0

[1]	CSO loans are not recorded in our consolidated balance sheets.
[2]	Our consolidated assets as of September 30, 2014 and 2013 include the following assets of Grupo Finmart’s securitization trust that can only be used to settle its liabilities: September 30, 2014 September 30, 2013 (in thousands)Restricted cash$23,592 $—Consumer loans, net41,588 33,900Consumer loan fees and interest receivable, net5,489 7,300Restricted cash, non-current133 3,509Other assets, net2,847 2,100Total assets$73,649 $46,809
[3]	Our consolidated assets as of September 30, 2014 include the following assets of our consolidated variable interest entities: September 30, 2014 September 30, 2013 As Restated (See Note 2) (in thousands)Restricted cash$1,921 $—Consumer loans, net16,465 —Consumer loan fees and interest receivable, net3,058 —Non-current consumer loans, net35,780 —Total assets$57,224 $—

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, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 235,625	$ 223,134	$ 245,131	$ 253,756	$ 228,588	$ 223,451	$ 256,890	$ 261,239	$ 248,344	$ 218,602	$ 249,236	$ 957,646	$ 970,168	$ 960,717
Long-lived assets	518,563				614,972				527,979			518,563	614,972	527,979
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues												791,451	814,803	847,708
Long-lived assets	360,203				404,723				317,887			360,203	404,723	317,887
Mexico [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues												152,629	141,186	102,352
Long-lived assets	153,214				162,914				155,488			153,214	162,914	155,488
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues												13,566	12,640	10,657
Long-lived assets	3,787				4,755				10,199			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				42,538				44,363			0	42,538	44,363
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 1,359				$ 42				$ 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	$ 2,928	$ 2,390	$ 1,727
Charge-offs	(46,968)	(47,178)	(26,564)
Recoveries	26,865	21,074	12,176
Provisions	31,817	26,651	15,034
Translation Adjustment	3	(9)	17
Allowance Balance at End of Period	14,645	2,928	2,390
Financing Receivable at End of Period	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	0	0	0
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	19,849	8,574	0
Charge-offs	(307)	(289)	(223)
Recoveries	0	0	0
Provisions	19,608	11,982	8,706
Translation Adjustment	(1,063)	(418)	91
Allowance Balance at End of Period	38,087	19,849	8,574
Financing Receivable at End of Period	$ 162,860	$ 114,871	$ 78,980

Allowance for Losses and Credit Quality of Consumer Loans (Details 2) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Performing Financial Instruments [Member]
Aging analysis of past due financing receivables
1-30 Days Past Due	$ 4,942	$ 7,497	$ 3,172
31-60 Days Past Due	3,546	4,307	2,517
61-90 Days Past Due	2,035	2,771	1,015
Over 90 Days Past Due	1,600	1,557	700
Total Past Due	12,123	16,132	7,404
Current receivable	116,870	82,555	66,378
Fair Value Adjustment	2,230	1,269	0
Total Financing Receivable	131,223	99,956	73,782
Allowance Balance	6,450	4,934	3,376
Recorded Investment Over 90 Days and Accruing	1,600	1,557	700
Nonperforming Financial Instruments [Member]
Aging analysis of past due financing receivables
1-30 Days Past Due	1,854	726	335
31-60 Days Past Due	907	438	420
61-90 Days Past Due	884	481	461
Over 90 Days Past Due	25,674	11,645	1,823
Total Past Due	29,319	13,290	3,039
Current receivable	2,318	1,625	2,159
Fair Value Adjustment	0	0	0
Total Financing Receivable	31,637	14,915	5,198
Allowance Balance	31,637	14,915	5,198
Recorded Investment Over 90 Days and Accruing	0	0	0
Unsecured Short Term Consumer Loans [Member]
Aging analysis of past due financing receivables
Total Financing Receivable	31,747	22,289	20,108
Allowance Balance	14,645	2,928	2,390	$ 1,727
Secured Short Term Consumer Loans [Member]
Aging analysis of past due financing receivables
1-30 Days Past Due	2,196	2,096	1,246
31-60 Days Past Due	823	1,313	708
61-90 Days Past Due	448	905	466
Over 90 Days Past Due	412	910	391
Total Past Due	3,879	5,224	2,811
Current receivable	4,294	4,565	3,140
Fair Value Adjustment	0	0	0
Total Financing Receivable	8,173	9,789	5,951
Allowance Balance	1,049	1,804	942	538
Recorded Investment Over 90 Days and Accruing	0	0	0
Unsecured Long Term Consumer Loans [Member]
Aging analysis of past due financing receivables
1-30 Days Past Due	6,796	8,223	3,507
31-60 Days Past Due	4,453	4,745	2,937
61-90 Days Past Due	2,919	3,252	1,476
Over 90 Days Past Due	27,274	13,202	2,523
Total Past Due	41,442	29,422	10,443
Current receivable	119,188	84,180	68,537
Fair Value Adjustment	2,230	1,269	0
Total Financing Receivable	162,860	114,871	78,980
Allowance Balance	38,087	19,849	8,574	$ 0
Recorded Investment Over 90 Days and Accruing	$ 1,600	1,557	$ 700
Go Cash and Cash Genie Loans [Member] \| Unsecured Short Term Consumer Loans [Member]
Aging analysis of past due financing receivables
1-30 Days Past Due		113
31-60 Days Past Due		285
61-90 Days Past Due		257
Over 90 Days Past Due		0
Total Past Due		655
Current receivable		214
Fair Value Adjustment		0
Total Financing Receivable		869
Allowance Balance		464
Recorded Investment Over 90 Days and Accruing		$ 0

Allowance for Losses and Credit Quality of Consumer Loans (Details Textuals) $ in Thousands			3 Months Ended		6 Months Ended			9 Months Ended			12 Months Ended
	Apr. 30, 2014 USD ($)	Nov. 29, 2013 USD ($) loan	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Mar. 31, 2014 USD ($)	Mar. 31, 2013 USD ($)	Mar. 31, 2012 USD ($)	Jun. 30, 2014 USD ($)	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Sep. 30, 2014 USD ($) payment	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Description of Defaulted Payment, Number of Delinquent Payments \| payment											1
Description of Defaulted Loan, Number of Delinquent Payments, Minimum \| payment											1
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			$ 232,294	$ 231,067	$ 448,159	$ 440,917	$ 360,354	$ 705,181	$ 682,184	$ 571,683	$ 959,540	$ 923,103	$ 802,896
Consumer Loans made by EZCorp [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due for loans to be considered defaulted											60 days
Consumer Loans made in the U.K. [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due for loans to be considered defaulted											90 days
Unsecured Long Term Consumer Loans - In Payroll [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment 90 days past due and still accruing											$ 19,921	29,492
Unsecured Long Term Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment 90 days past due and still accruing											$ 1,600	$ 1,557	$ 700
Grupo Finmart [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due for loans to be considered defaulted											180 days
Reserve on past due loans											100.00%
Loans receivable, maximum collection period											4 years
Period before collections begin											90 days
Grupo Finmart [Member] \| Unsecured Long Term Consumer Loans - In Payroll [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due for loans to be considered defaulted											180 days
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

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	$ (3,758)	(21,774)
Net financial assets (liabilities)	(2,606)	(17,622)
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)	1,152	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	(3,758)	(21,774)
Net financial assets (liabilities)	(3,758)	$ (21,774)
Foreign currency forward [Member] \| Estimated Fair Value [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	1,152
Foreign currency forward [Member] \| Level 1 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	0
Foreign currency forward [Member] \| Level 2 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	1,152
Foreign currency forward [Member] \| Level 3 [Member]
Financial assets that are measured at fair value on a recurring basis
Derivative asset	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]

$ 55,325

$ 29,100

63,495

9,176

5,070

3,509

123,890

41,785

54,178

47,713

Level 2 [Member]

185,738

335,810

199,806

Level 3 [Member]

162,444

156,637

64,631

57,065

31,044

30,362

12,647

19,049

86,364

65,967

357,130

329,080

49,021

53,068

Carrying Value [Member]

55,325

29,100

63,495

9,176

162,444

156,637

63,995

56,880

31,044

30,362

12,647

19,049

5,070

3,509

85,004

65,488

479,024

370,201

22,800

47,297

185,693

Estimated Fair Value [Member]

391,171

246,375

55,325

29,100

63,495

9,176

162,444

156,637

64,631

57,065

31,044

30,362

12,647

19,049

5,070

3,509

86,364

65,967

481,020

370,865

49,021

53,068

185,738

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

389,988

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

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

140,900

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]

26,144

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]

26,144

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

Variable Interest Entity, Primary Beneficiary [Member] | Secured Debt [Member] | Level 1 [Member]

27,185

$ 31,832

Variable Interest Entity, Primary Beneficiary [Member] | Secured Debt [Member] | Level 2 [Member]

Variable Interest Entity, Primary Beneficiary [Member] | Secured Debt [Member] | Level 3 [Member]

59,906

Variable Interest Entity, Primary Beneficiary [Member] | Secured Debt [Member] | Carrying Value [Member]

Variable Interest Entity, Primary Beneficiary [Member] | Secured Debt [Member] | Estimated Fair Value [Member]

61,062

As Previously Reported [Member] | Secured Debt [Member] | Estimated Fair Value [Member]

59,906