View Filing Data

$ 59,124

$ 55,325

15,137

63,495

Pawn loans

159,964

162,444

Pawn service charges receivable, net

36,533

63,995

30,852

31,044

19,802

12,647

Prepaid expenses and other current assets

124,084

138,175

Deferred tax asset, net

44,134

17,572

Prepaid income taxes

7,945

18,852

Income taxes receivable

37,230

38,217

21,076

33,097

Total current assets

555,881

634,863

56,182

91,781

75,594

105,900

2,883

5,070

327,460

346,577

50,434

66,086

75,824

85,004

Deferred tax asset, net

24,987

12,142

Other assets, net

42,985

63,121

Current maturities of long-term debt

^[1],[2]

1,212,230

1,410,544

Current liabilities:

74,345

36,111

Current capital lease obligations

418

Other current liabilities

107,871

94,993

15,384

8,595

Customer layaway deposits

10,470

8,097

Total current liabilities

208,070

148,214

Long-term debt, less current maturities

306,337

392,054

Deferred gains and other long-term liabilities

6,157

15,172

Total liabilities

^[3],[4]

520,564

555,440

Commitments and contingencies

Temporary equity:

Redeemable noncontrolling interest

3,235

22,800

Total temporary equity

14,931

22,800

Additional paid-in capital

307,080

332,264

Retained earnings

423,137

509,586

Accumulated other comprehensive loss

(54,019)

(10,082)

EZCORP, Inc. stockholders’ equity

676,735

832,304

Total liabilities, temporary equity and stockholders’ equity

1,212,230

1,410,544

Common Class A Non-voting, Subject to Possible Redemption [Member]

Temporary equity:

Class A Non-voting Common Stock, subject to possible redemption at $10.06 per share; 1,168,456 shares issued and outstanding at redemption value as of September 30, 2015; and none as of September 30, 2014

11,696

Common Stock Class A Non-voting [Member]

Common Stock Class B Voting [Member]

Common Stock

507

506

Assets and Liabilities of Consolidated Variable Interest Entities

Common Stock

$ 30

[1]	Our consolidated assets as of September 30, 2015 and 2014 include the following assets of Grupo Finmart's securitization trust that can only be used to settle its liabilities: September 30, 2015 September 30, 2014 (in thousands)Restricted cash$12,033 $23,592Consumer loans, net36,845 41,588Consumer loan fees and interest receivable, net6,067 5,489Restricted cash, non-current197 133Intangible assets, net1,793 2,847Total assets$56,935 $73,649
[2]	Our consolidated assets as of September 30, 2015 and 2014 include the following assets of our consolidated variable interest entities: September 30, 2015 September 30, 2014 (in thousands)Restricted cash$1,361 $1,921Consumer loans, net5,846 16,465Consumer loan fees and interest receivable, net6,399 3,058Non-current consumer loans, net27,162 35,780Total assets$40,768 $57,224
[3]	Our consolidated liabilities as of September 30, 2015 and 2014 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, 2015 September 30, 2014 (in thousands)Long-term debt, less current maturities$42,689 $54,045
[4]	Our consolidated liabilities as of September 30, 2015 and 2014 include the following liabilities of our consolidated variable interest entities: September 30, 2015 September 30, 2014 (in thousands)Accounts payable and other accrued expenses$4,313 $2,105Current maturities of long-term debt— 25,438Long-term debt, less current maturities73,231 35,624Total liabilities$77,544 $63,167

Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands

Sep. 30, 2015

Sep. 30, 2014

$ 15,137

$ 63,495

36,533

63,995

19,802

12,647

75,824

85,004

^[1],[2]

1,212,230

1,410,544

Current maturities of long-term debt

107,871

94,993

74,345

36,111

Long-term debt, less current maturities

306,337

392,054

Total liabilities

^[3],[4]

520,564

555,440

Grupo Finmart [Member]

Assets and Liabilities of Grupo Finmart Securitization Trust

Restricted cash, current

12,033

23,592

36,845

41,588

6,067

5,489

197

133

1,793

2,847

Grupo Finmart [Member] | Security Facility [Member]

56,935

73,649

Assets and Liabilities of Grupo Finmart Securitization Trust

Long-term debt

42,689

54,045

Consolidated Variable Interest Entities [Member]

Assets and Liabilities of Consolidated Variable Interest Entities

1,361

1,921

5,846

16,465

6,399

3,058

27,162

35,780

40,768

57,224

Current maturities of long-term debt

4,313

2,105

25,438

Long-term debt, less current maturities

73,231

35,624

Total liabilities

$ 77,544

$ 63,167

Common Class A Non-voting, Subject to Possible Redemption [Member]

Temporary equity:

Common stock, redemption price (in dollars per share)

$ 10.06

Common stock, shares issued

1,168,456

Common stock, shares outstanding

1,168,456

Common Stock Class A Non-voting [Member]

Common stock, par value (in dollars per share)

$ 0.01

Common Stock, shares authorized

100,000,000

Common Stock, shares issued

50,726,289

50,614,767

Common Stock, shares outstanding

50,726,289

50,614,767

Common Stock Class B Voting [Member]

Common stock, par value (in dollars per share)

$ 0.01

Common Stock, shares authorized

3,000,000

Common Stock, shares issued

2,970,171

Common Stock, shares outstanding

2,970,171

[1]	Our consolidated assets as of September 30, 2015 and 2014 include the following assets of Grupo Finmart's securitization trust that can only be used to settle its liabilities: September 30, 2015 September 30, 2014 (in thousands)Restricted cash$12,033 $23,592Consumer loans, net36,845 41,588Consumer loan fees and interest receivable, net6,067 5,489Restricted cash, non-current197 133Intangible assets, net1,793 2,847Total assets$56,935 $73,649
[2]	Our consolidated assets as of September 30, 2015 and 2014 include the following assets of our consolidated variable interest entities: September 30, 2015 September 30, 2014 (in thousands)Restricted cash$1,361 $1,921Consumer loans, net5,846 16,465Consumer loan fees and interest receivable, net6,399 3,058Non-current consumer loans, net27,162 35,780Total assets$40,768 $57,224
[3]	Our consolidated liabilities as of September 30, 2015 and 2014 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, 2015 September 30, 2014 (in thousands)Long-term debt, less current maturities$42,689 $54,045
[4]	Our consolidated liabilities as of September 30, 2015 and 2014 include the following liabilities of our consolidated variable interest entities: September 30, 2015 September 30, 2014 (in thousands)Accounts payable and other accrued expenses$4,313 $2,105Current maturities of long-term debt— 25,438Long-term debt, less current maturities73,231 35,624Total liabilities$77,544 $63,167

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Merchandise sales	$ 402,118	$ 388,022	$ 368,085
Jewelry scrapping sales	57,973	96,241	131,675
Pawn service charges	247,204	248,378	251,354
Consumer loan fees and interest	78,066	63,702	51,861
Other revenues	3,008	3,949	6,550
Total revenues	788,369	800,292	809,525
Merchandise cost of goods sold	267,789	248,637	218,617
Jewelry scrapping cost of goods sold	46,066	72,830	96,115
Consumer loan bad debt	29,571	22,051	14,360
Net revenues	444,943	456,774	480,433
Operating expenses:
Operations	327,603	325,921	301,688
Administrative	72,986	79,944	70,493
Depreciation and amortization	33,543	31,762	28,096
Loss (gain) on sale or disposal of assets	2,659	(5,841)	1,300
Restructuring	17,080	6,664	0
Total operating expenses	453,871	438,450	401,577
Operating (loss) income	(8,928)	18,324	78,856
Interest expense	42,202	28,389	16,189
Interest income	(1,608)	(1,298)	(992)
Equity in net loss (income) of unconsolidated affiliates	5,473	(5,948)	(13,240)
Impairment of investments	29,237	7,940	43,198
Other expense	6,611	480	2,077
(Loss) income from continuing operations before income taxes	(90,843)	(11,239)	31,624
Income tax (benefit) expense	(26,695)	(7,246)	9,097
(Loss) income from continuing operations, net of tax	(64,148)	(3,993)	22,527
Loss from discontinued operations, net of tax	(27,316)	(68,093)	(1,517)
Net (loss) income	(91,464)	(72,086)	21,010
Net loss from continuing operations attributable to redeemable noncontrolling interest	(5,015)	(7,387)	(1,222)
Net loss from discontinued operations attributable to redeemable noncontrolling interest	0	0	(76)
Net (loss) income attributable to EZCORP, Inc.	$ (86,449)	$ (64,699)	$ 22,308
Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (1.09)	$ 0.05	$ 0.44
Discontinued operations (in dollars per share)	(0.50)	(1.25)	(0.03)
Basic (loss) earnings per share (in dollars per share)	(1.59)	(1.20)	0.41
Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(1.09)	0.06	0.44
Discontinued operations (in dollars per share)	(0.50)	(1.25)	(0.03)
Diluted (loss) earnings per share (in dollars per share)	$ (1.59)	$ (1.19)	$ 0.41
Weighted average shares outstanding:
Basic (in shares)	54,369	54,148	53,657
Diluted (in shares)	54,369	54,292	53,737
Net (loss) income from continuing operations attributable to EZCORP, Inc.	$ (59,133)	$ 3,394	$ 23,749
Loss from discontinued operations attributable to EZCORP, Inc.	$ (27,316)	$ (68,093)	$ (1,441)

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (91,464)	$ (72,086)	$ 21,010
Other comprehensive (loss) income:
Foreign currency translation loss	(54,016)	(4,065)	(10,745)
Foreign currency translation reclassification adjustment realized upon impairment	0	375	221
Loss on effective portion of cash flow hedge:
Other comprehensive (loss) gain before reclassifications	0	(453)	2,388
Amounts reclassified from accumulated other comprehensive (loss) income	457	49	(2,536)
Amounts reclassified from accumulated other comprehensive (loss) income	0	540	(1,721)
Reclassification adjustment for (gain) loss on available-for-sale securities included in net income	0	(540)	992
Income tax benefit (expense)	4,408	(1,157)	3,346
Other comprehensive loss, net of tax	(49,151)	(5,251)	(8,055)
Comprehensive (loss) income including redeemable noncontrolling interests	(140,615)	(77,337)	12,955
Attributable to redeemable noncontrolling interest:
Net loss	(5,015)	(7,387)	(1,298)
Foreign currency translation loss	(5,312)	(1,460)	(1,784)
Gain (loss) on effective portion of cash flow hedge	29	(154)	(59)
Comprehensive income attributable to redeemable noncontrolling interest	(10,298)	(9,001)	(3,141)
Comprehensive (loss) income attributable to EZCORP, Inc.	$ (130,317)	$ (68,336)	$ 16,096

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Operating activities:
Net (loss) income	$ (91,464)	$ (72,086)	$ 21,010
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	37,034	38,627	34,918
Amortization (accretion) of debt discount (premium) and consumer loan premium (discount), net	8,888	2,611	(248)
Consumer loan loss provision	51,966	45,014	34,146
Deferred income taxes	(39,407)	(6,175)	(14,883)
Impairment of goodwill	12,253	84,158	0
Reversal of contingent consideration	0	(4,792)	0
Impairment of long-lived assets	18,529	10,308	1,600
Restructuring	17,080	6,121	0
Amortization of deferred financing costs	4,150	5,137	3,208
Amortization of prepaid commissions	13,702	14,525	4,573
Other adjustments	13,925	(2,251)	4,862
Loss (gain) on sale or disposal of assets	2,893	(5,371)	7,043
Stock compensation	2,374	6,845	7,128
Loss (income) from investments in unconsolidated affiliates	5,473	(5,948)	(13,240)
Impairment of investments	29,237	7,940	43,198
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable	(9,987)	(2,212)	3,412
Inventory	433	346	(9,722)
Prepaid expenses, other current assets and other assets	(8,482)	(28,807)	(17,671)
Accounts payable and other accrued expenses and deferred gains and other long-term liabilities	(2,408)	8,952	11,033
Customer layaway deposits	1,997	(499)	1,416
Restricted cash	(147)	0	0
Tax provision (benefit) from stock compensation	0	609	(293)
Prepaid income taxes and income taxes receivable	11,893	(33,480)	(11,655)
Payments of restructuring charges	(5,376)	0	0
Dividends from unconsolidated affiliates	4,842	5,129	10,632
Net cash provided by operating activities	79,398	74,701	120,467
Investing activities:
Loans made	(842,074)	(959,540)	(923,103)
Loans repaid	574,353	658,986	602,712
Recovery of pawn loan principal through sale of forfeited collateral	243,692	246,053	237,717
Additions to property and equipment	(24,286)	(22,964)	(46,698)
Acquisitions, net of cash acquired	(7,802)	(13,226)	(14,810)
Investments in unconsolidated affiliates	(12,140)	0	(11,018)
Proceeds from sale of assets	564	10,631	0
Net cash used in investing activities	(67,693)	(80,060)	(155,200)
Financing activities:
Proceeds from exercise of stock options	0	0	45
Tax (benefit) provision from stock compensation	0	(609)	293
Taxes paid related to net share settlement of equity awards	(210)	(1,982)	(3,640)
Debt issuance costs	(556)	(14,017)	(1,283)
Payout of deferred and contingent consideration	(6,000)	(23,000)	(13,277)
Proceeds from issuance of convertible notes	0	230,000	0
Purchase of convertible notes hedges	0	(46,454)	0
Proceeds from issuance of warrants	0	25,106	0
Purchase of subsidiary shares from noncontrolling interest	(32,411)	(29,775)	(627)
Proceeds from settlement of forward currency contracts	2,313	0	0
Contributions from noncontrolling interest	0	0	5,839
Change in restricted cash	40,949	(57,891)	1,326
Proceeds from revolving line of credit	0	359,900	510,680
Payments on revolving line of credit	0	(500,800)	(470,000)
Proceeds from bank borrowings	70,686	176,013	(15,432)
Payments on bank borrowings and capital lease obligations	(72,369)	(72,073)	9,725
Repurchase of common stock	0	(11,903)	0
Net cash provided by financing activities	2,402	32,515	23,649
Effect of exchange rate changes on cash and cash equivalents	(10,308)	(931)	360
Net increase (decrease) in cash and cash equivalents	3,799	26,225	(10,724)
Cash and cash equivalents at beginning of period	55,325	29,100	39,824
Cash and cash equivalents at end of period	59,124	55,325	29,100
Cash paid during the period for:
Interest	16,472	16,361	12,553
Income taxes, net	(8,042)	30,194	47,108
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	230,998	241,696	261,837
Issuance of common stock due to acquisitions	11,696	0	38,705
Deferred consideration	9,500	2,674	25,872
Contingent consideration	0	0	248
Change in accrued additions to property and equipment	(1,337)	(420)	492
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	0	0	10,404
Purchase of shares from noncontrolling interest	0	0	(788)
Issuance of common stock to 401(k) plan	0	557	556
Equity adjustment due to noncontrolling interest purchase	23,251	6,609	0
Deferred finance cost payable related to convertible notes	$ 0	$ 1,092	$ 0

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Treasury Stock [Member]
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) plan, shares		30,000
Stock compensation	7,128		7,128
Stock options exercised	$ 45	$ 0	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)
Unrealized loss on available-for-sale securities	(1,119)				(1,119)
Effective portion of cash flow hedge	(89)				(89)
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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock related to 401(k) match	557	$ 0	557
Issuance of common stock related to 401(k) plan, 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
Excess tax benefit from 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, shares						(1,000,000)
Retirement of treasury stock	(11,903)	$ (10)	(4,930)	(6,963)
Retirement of treasury stock, shares		(1,000,000)				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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	$ (1,558)		(1,558)
Stock options exercised, shares	0
Issuance of common stock due to purchase of subsidiary shares from noncontrolling interest	$ 0
Purchase of subsidiary shares from noncontrolling interest	(23,251)		(23,180)		(71)
Release of restricted stock	1	$ 1
Release of restricted stock, shares		111,000
Excess tax benefit from stock compensation	(236)		(236)
Taxes paid related to net share settlement of equity awards	(210)		(210)
Effective portion of cash flow hedge	428				428
Foreign currency translation adjustment	(44,294)				(44,294)
Net income (loss) attributable to EZCORP, Inc.	(86,449)			(86,449)
Ending balance at Sep. 30, 2015	$ 676,735	$ 537	$ 307,080	$ 423,137	$ (54,019)
Ending balance, shares at Sep. 30, 2015		53,696,000

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Significant Accounting Policies

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

We are a leading provider of pawn loans in the United States and Mexico and consumer loans in Mexico. In the U.S. and Mexico, we offer pawn loans, which are non-recourse loans collateralized by tangible property, and we sell merchandise, primarily collateral forfeited from pawn lending operations and used merchandise purchased from customers.

Through our 94%-owned subsidiary, Prestaciones Finmart, S.A.P.I. de C.V., SOFOM, E.N.R. ("Grupo Finmart"), headquartered in Mexico City, we offer unsecured installment loans to employees of various Mexican employers (principally federal, state and local government agencies), which are repaid through payroll deductions.

As of September 30, 2015, we operated a total of 834 locations, consisting of:


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


•	232 Mexico pawn stores (operating primarily as Empeño Fácil);


•	53 Grupo Finmart locations in Mexico; and


•	27 financial services stores in Canada (operating as CASHMAX)

We also own approximately 32% of Cash Converters International Limited (“Cash Converters International”), based in Australia and publicly-traded on the Australian Stock Exchange, which franchises and operates a worldwide network of over 700 locations 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.

On July 27, 2015, as part of our new restructuring plan to concentrate on growing our core pawn operations in the United States and Mexico and our Grupo Finmart business in Mexico, we implemented a plan to exit our U.S. Financial Services business (“USFS”), ceasing all payday, installment and auto title lending in the United States. As a result of this plan, our USFS operations have been included as discontinued operations. See Note 2.

Principles of Consolidation

The consolidated financial statements include the accounts of EZCORP, Inc. and its consolidated subsidiaries, including Grupo Finmart. All inter-company accounts and transactions have been eliminated in consolidation.

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. For additional information about our VIEs, see Note 24.

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.

Recasting of Certain Prior Period Information

During the fourth quarter of fiscal 2015, our chief operating decision maker requested changes in the information that he regularly reviews for purposes of allocating resources and assessing performance. As a result, beginning in the fourth quarter of fiscal 2015, we report our financial performance based on our new segments described in Note 19. We have recast prior period amounts to conform to the way we internally manage and monitor segment performance under the new segments for all periods presented. This change primarily impacted Note 7 and Note 19 with no net impact on our consolidated financial position, results of operations or cash flows, except for the effects of discontinued operations as described below.

Certain reclassifications of prior period amounts have been made related to discontinued operations described in Note 2. Furthermore, certain reclassifications of prior period amounts have been made to conform to the current period presentation. These reclassifications, other than those discussed above pertaining to the recasting of prior period segment information and discontinued operations, primarily include the removal of historical corporate overhead allocations totaling $18.2 million, $17.8 million and $18.2 million for fiscal 2015, 2014 and 2013, respectively, from the segment level to corporate items. These allocations were reclassified to provide greater clarity into the results of our operating segment operations. These changes primarily impacted Note 19 with no net impact on our consolidated financial position, results of operations or cash flows.

We further reclassified the presentation of changes in our “Deferred gains and other long-term liabilities” consolidated balance sheet account and combined with “Accounts payable and other accrued expenses and deferred gains and other long-term liabilities” in our consolidated statements of cash flows in fiscal 2014 and 2013 for amounts of $0.2 million and $10.3 million, respectively. In addition, we reclassified the presentation of prepaid income taxes totaling $38.2 million as of September 30, 2014 to income taxes receivable in our consolidated balance sheets. These changes had no net impact on our consolidated financial position, results of operations or cash flows.

Restructuring Charges

We record a liability for costs associated with an exit or disposal activity at fair value in the period in which the liability is incurred, except for liabilities for certain employee termination benefit charges that are accrued over time. Employee termination benefits associated with an exit or disposal activity are accrued when the obligation is probable and estimable as a post-employment benefit obligation when local statutory requirements stipulate minimum involuntary termination benefits or, in the absence of local statutory requirements, termination benefits to be provided are similar to benefits provided in prior restructuring activities. Specifically for termination benefits under a one-time benefit arrangement, the timing of recognition and related measurement of a liability depends on whether employees are required to render service until they are terminated in order to receive the termination benefits and, if so, whether employees will be retained to render service beyond a minimum retention period. For employees who are not required to render service until they are terminated in order to receive the termination benefits or employees who will not provide service beyond the minimum retention period, we record a liability for the termination benefits at the communication date. If employees are required to render service until they are terminated in order to receive the termination benefits and will be retained to render service beyond the minimum retention period, we measure the liability for termination benefits at the communication date and recognize the expense and liability ratably over the future service period.

For contract termination costs, we record a liability for costs to terminate a contract before the end of its term when we terminate the agreement in accordance with the contract terms or when we cease using the rights conveyed by the contract. Liabilities related to termination of an operating lease or contract are measured and recognized at fair value when the contract does not have any future economic benefit and the fair value of the liability is determined based on the present value of the remaining lease obligations, adjusted for the effects of deferred items recognized under the lease, and reduced by estimated sublease rentals that could be reasonably obtained for the property. The assumptions in determining such estimates include anticipated timing of sublease rentals and estimates of sublease rental receipts and related costs based on market conditions. These estimates may vary from actual receipts, causing a change in the balance of accrued lease termination charges in future reporting periods. We record a liability for other costs associated with an exit or disposal activity in the period in which the liability is incurred.

Equity Method Investments

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. Due to the three-month lag, income reported for our fiscal years ended September 30, 2015, 2014 and 2013 represents our percentage interest in the results of Cash Converters International’s operations from July 1, 2014 to June 30, 2015, July 1, 2013 to June 30, 2014 and July 1, 2012 to June 30, 2013, respectively. Because Cash Converters International publicly files semi-annual financial reports with the Australian Securities & Investments Commission as of and for the periods ended June 30 and December 31, we make estimates for our equity in Cash Converters International’s net income (loss) for Cash Converters International reporting periods ended March 31 (our reporting period ended June 30) and September 30 (our reporting period ended December 31). We record all other-than-temporary impairments as of the date of our reporting period.

Our estimates for our equity in Cash Converters International’s net income (loss) for Cash Converters International reporting periods ended March 31 (our reporting period ended June 30) and September 30 (our reporting period ended December 31) may vary from actual results. Cash Converters International records its results of operations under International Financial Reporting Standards (“IFRS”). There have historically been no material differences between Cash Converters International results of operations based upon IFRS versus results of operations as converted to GAAP and we continue to monitor for any such potential differences.

We have accounted for the negative basis in our investment in Cash Converters International of $11.2 million as a reduction in our portion of Cash Converters International goodwill. As such, we will increase our equity in Cash Converters International’s net income in future reporting periods for our portion of any impairments of goodwill recorded by Cash Converters International until such negative basis is restored.

Prior to the quarter ended March 31, 2014, we accounted for our investment in Albemarle & Bond Holdings, PLC ("Albemarle & Bond") using the equity method. As of March 31, 2014, we concluded that this investment was impaired and recognized an other-than-temporary impairment which brought our carrying value of this investment to zero. Albemarle & Bond’s fiscal year ended three months prior to ours; therefore, we reported the income from this investment on a three-month lag.

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 unobservable inputs, 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.

The maximum United States pawn loan term ranges between 30 and 120 days, with an additional grace period between 0 and 90 days. The maximum Mexico pawn loan term is 30 days, with an additional grace period up to 10 days.

We record sales revenue and the related cost when 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 and Fees and Interest Receivable

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.

Prior to the discontinuance of our USFS operations in the fourth quarter of fiscal 2015 as described in Note 2, we provided a variety of short-term consumer loans, including single-payment and multiple-payment unsecured loans and single-payment and multiple-payment auto title loans. In Texas, we provided fee-based credit services to customers seeking loans.

Consumer loan fees and interest receivable are carried in the consolidated balance sheets 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. Consumer loans are carried in the consolidated balance sheets net of the allowance for estimated loan losses, which is based on recent loan default experience adjusted for seasonal variations.

Revenue Recognition

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 is included in “Operations” expense in our consolidated statements of operations.

We consider the average period of repayment of these loans a critical estimate in determining the appropriate period in which to recognize income under the effective interest method. The shortening or lengthening of our estimate of the period of repayment could have a material impact on the timing of future income recognition. We have utilized an approximate period of income recognition of 36 months during fiscal 2015, 2014 and 2013.

The following policies primarily pertain to our USFS operations, which have been included as discontinued operations. For additional information about our discontinued operations, see Note 2.

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 Consumer Loan Revenue — We accrue fees and interest in accordance with applicable 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.

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 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.

Bad Debt and Allowance for Losses

We typically offer loan products 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.

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.

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 as “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 reserves on 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.

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.

We consider the rate of charge-offs and subsequent collections on loans charged-off critical estimates in determining the appropriate amount of reserves for performing loans. Our estimate of future repayments used to develop our loan principal and accrued interest reserves for performing loans based on historical experience could have a material impact on the timing of recognition of bad debt expense.

The following policies primarily pertain to our USFS operations, which have been included as discontinued operations. For additional information about our discontinued operations, see Note 2.

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

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

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

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.

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

Auto Title Loan Bad Debt and Allowance for Losses — Based on historical collection experience, the age of past-due loans and amounts we expect to receive through the sale of repossessed vehicles, we provide an allowance for losses on auto title loans and related fees receivable. We charge any increases in the principal valuation allowance to consumer loan bad debt and charge uncollectable loans against this allowance. 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 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. 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. We also inspect the automobile, title and reference to market values of used automobiles.

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. Our inventory consists primarily of general merchandise and jewelry. 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.

We consider our estimates of obsolete or slow moving inventory and shrinkage critical estimates in determining the appropriate overall valuation allowance for inventory. We monitor our sales margins for each type of inventory on an ongoing basis and compare to historical margins. Significant variances in those margins may require a revision to future inventory reserve estimates. We have historically revised our reserve estimates pertaining to jewelry inventory depending on the current price of gold. Future declines in the value of gold prices may cause an increase in reserve rates pertaining to jewelry inventory.

Earnings per Share and Common Stock

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, 2015, 2014 and 2013.

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 Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("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.

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.

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 primarily 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. See Note 9. The changes in these restricted cash amounts are classified as financing cash flows in the consolidated statements of cash flows.

“Other adjustments” included in cash provided by operating activities on the consolidated statements of cash flows primarily includes loss on re-measurement of foreign denominated transactions.

Software Development Costs

We capitalize certain costs incurred in connection with developing or obtaining software for internal use and amortize the costs on a straight-line basis over the estimated useful lives of 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, 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. We have determined that our reporting units are one level below 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 25%. Changes in the economic conditions or regulatory environment could negatively affect our key assumptions.

We may perform a qualitative assessment in making our determination of whether it is more likely than not goodwill and other intangible assets are impaired under appropriate accounting guidance on an annual basis in future reporting periods. In addition to the assumptions discussed above pertaining to the income approach, we consider the assessment of potential triggering events to be a critical estimate.

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 annually as of September 30, or more frequently 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 addition to the assumptions associated with the determination of projected future cash flows, we consider the assessment of potential triggering events to be a critical estimate.

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.

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 all derivative instruments designated as accounting hedges, 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. Whenever hedge accounting is discontinued and the derivative remains outstanding, we continue to carry the derivative at its fair value on our consolidated balance sheets and recognize any gains and losses currently in accumulated other comprehensive income attributable to any repaid portion of the hedged item in addition to any subsequent changes in the fair value of the derivative under "Other expense (income)" in our consolidated statements of operations. We amortize the gains and losses currently in accumulated other comprehensive income attributable to any remaining outstanding portion of the hedged item to earnings under "Other expense (income)" in our consolidated statements of operations over the remaining term of the outstanding hedged item.

Acquisitions

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 United States dollars at the exchange rates as of the investee's balance sheet date each reporting period. 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 and Grupo Finmart 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 United States dollars at the exchange rate at the end of each quarter, and their earnings are translated into United States dollars at the average exchange rate each quarter. We present resulting translation adjustments as a separate component of stockholders’ equity.

Foreign currency transaction gains and losses not accounted for as translations as discussed above are reported as “Other expense” in our consolidated statements of operations, “Other adjustments” in our consolidated statements of cash flows and were $13.9 million, $2.1 million and $0.9 million for fiscal 2015, 2014 and 2013, respectively. These amounts are offset by other gains on foreign currency forwards as discussed in Note 22.

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 and the costs of our bad debt collection center.

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

Advertising

Advertising costs are expensed as incurred and included in “Administrative” expense in our consolidated statements of operations. These costs were $4.0 million, $5.6 million and $5.3 million for fiscal 2015, 2014 and 2013, respectively.

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.

A deferred tax liability is not recognized for the undistributed earnings or the excess of the amount for financial reporting over the tax basis of our investment in our foreign subsidiaries, as their earnings will be permanently reinvested outside of the U.S. We provide deferred income taxes on all undistributed earnings from Cash Converters International

Under FASB ASC 740-10-25, 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.

Stock Compensation

We account for stock compensation in accordance with the fair value recognition provisions of FASB ASC 718-10-25. We measure stock-based compensation expense at the grant date based on the fair value of the award and recognize it as expense, net of estimated forfeitures, ratably over the vesting or service period, as applicable, of the stock award. When we grant options and performance-based awards or market-conditioned awards, our policy is to estimate the grant-date fair value of the awards using the Black-Scholes-Merton or Monte Carlo, respectively, and amortize that fair value to compensation expense on a ratable basis over the awards’ vesting period for both cliff vesting and pro-rata vesting grants.

Common Stock, Subject to Possible Redemption

We account for shares subject to possible redemption in accordance with FASB ASC 480. Under this standard, shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value and conditionally redeemable common shares (including shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, shares are classified as stockholders’ equity. The EZCORP common stock subject to possible redemption features certain redemption rights that are considered by the Company to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly as of September 30, 2015, shares subject to possible redemption are presented as temporary equity, outside of the stockholders’ equity section of the Company’s consolidated balance sheets.

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 ongoing 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 Issued Accounting Pronouncements

In November 2015, the FASB issued Accounting Standards Update ("ASU") 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. This ASU requires reporting entities to classify deferred income taxes as non-current on the consolidated balance sheets. Deferred income taxes were previously required to be classified as current or non-current on the consolidated balance sheets. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted. A reporting entity should apply the amendment prospectively or retrospectively. The impact of ASU 2015-17 on our consolidated financial statements as of September 30, 2015 and 2014 would include a reclassification of current deferred tax assets to non-current deferred tax assets of $44.1 million and $17.6 million, respectively within the consolidated balance sheets. Other than these reclassifications, the adoption of ASU 2015-17 is not expected to have an impact on our financial position, results of operations or cash flows.

In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. This ASU requires reporting entities to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Measurement period adjustments were previously required to be retrospectively adjusted as of the acquisition date. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. A reporting entity should apply the amendment prospectively. We do not anticipate that the adoption of ASU 2015-16 will have a material impact on our financial position, results of operations or cash flows.

In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. This ASU requires reporting entities measuring inventories under the first-in, first-out or average cost methods to measure inventory at the lower of cost or net realizable value, where net realizable value is "estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation." Inventory was previously required to be measured at the lower of cost or market value, where the measurement of market value had several potential outcomes. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted provided that presentation is applied to the beginning of the fiscal year of adoption. A reporting entity may apply the amendment prospectively. We have not completed the process of evaluating the impact that will result from adopting ASU 2015-11. Therefore we are unable to disclose the impact that adopting ASU 2015-11 will have on our financial position, results of operations and cash flows when such standard is adopted.

In April 2015, the FASB issued ASU 2015-03, Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. This ASU requires reporting entities to record costs paid to third parties that are directly related to issuing debt, and that otherwise would not be incurred, as a deduction to the corresponding debt for presentation purposes. In addition, in August 2015, FASB issued ASU 2015-15, Interest — Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements-Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting. Given the absence of authoritative guidance within ASU 2015-03 for debt issuance costs related to line-of-credit arrangements, ASU 2015-15 states the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The provisions of each ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted for each. A reporting entity may apply each amendment retrospectively and the adoption represents a change in accounting principle. The impact of adopting ASU 2015-15 would result in the election to continue to present debt issuance costs related to our revolving credit facilities as an asset. The impact of ASU 2015-03 on our consolidated financial statements as of September 30, 2015 and 2014 would include an estimated reclassification of unamortized debt issuance costs of $9.0 million and $14.3 million, respectively, from intangible assets to debt within the consolidated balance sheets. Other than these reclassifications, the adoption of ASU 2015-03 is not expected to have an impact on our financial position, results of operations or cash flows.

In April 2015, the FASB issued ASU 2015-05, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement. This ASU provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. A reporting entity may apply the amendment prospectively or retrospectively. We do not anticipate that the adoption of ASU 2015-05 will have a material effect on our financial position, results of operations or cash flows.

In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. This ASU provides guidance for reporting entities that are required to evaluate whether they should consolidate certain legal entities. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, provided that presentation is applied to the beginning of the fiscal year of adoption. A reporting entity may apply the amendment retrospectively or using a modified retrospective approach. We do not anticipate that the adoption of ASU 2015-02 will have a material effect on our financial position, results of operations or cash flows.

In November 2014, the FASB issued ASU 2014-16, Derivatives and Hedging (Topic 815): Determining Whether a Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share is More Akin to Debt or to Equity. This ASU requires reporting entities to determine the nature of a hybrid financial instrument host contract by considering all stated and implied substantive terms and features of the hybrid financial instrument, weighing each term and feature on the basis of relevant facts and circumstances. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, provided that presentation is applied to the beginning of the fiscal year of adoption. We do not anticipate that the adoption of ASU 2014-16 will have a material effect on our financial position, results of operations or cash flows.

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). On August 12, 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606) to defer the effective date to December 15, 2017 for annual reporting periods beginning after that date. The FASB also permitted early adoption of the standard, but not before the original effective date of December 15, 2016. 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, as amended by ASU 2015-14, are effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and early application is prohibited. The new standard allows for two methods of adoption: (a) full retrospective adoption, meaning the standard is applied to all periods presented, or (b) modified retrospective adoption, meaning the cumulative effect of applying the new standard is recognized as an adjustment to the fiscal 2017 opening retained earnings balance. We have not completed the process of evaluating the impact that will result from adopting ASU 2014-09. Therefore we are unable to disclose the impact that adopting ASU 2014-09 will have on our financial position, results of operations, and cash flows when such statement is adopted.

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

Discontinued Operations and Restructuring

12 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations and Restructuring

NOTE 2: DISCONTINUED OPERATIONS AND RESTRUCTURING

During the fourth quarter of 2015, in the context of a "transformational" change in strategy following an intensive six-month review of all Company activities, we implemented a plan that included:


•	Exiting our USFS business and ceasing the employment of the employees related to that business; and


•	Streamlining our structure and operating model to improve overall efficiency and reduce costs, which includes additional store closures, consolidations and relocations; additional headcount reductions in the remaining business and in the corporate support center; termination of various real property leases; and write-down and write-offs of various assets no longer to be used in the business.

Under the new strategy, we will (a) focus on growing our core pawn operations in the United States and Mexico and our Grupo Finmart business in Mexico and (b) simplify our operating structure by moving from a divisional to a functional business model. The costs of exiting of our USFS business are included in “Loss from discontinued operations, net of tax” and the cost of streamlining of our structure and operating model are included in “Restructuring” expenses in our consolidated statements of operations. Accrued charges are included under "Accounts payable and other accrued expenses" in our consolidated balance sheets.

Discontinued Operations

During the fourth quarter of fiscal 2015 we exited our USFS business as discussed above.

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 payroll 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 States (EZOnline) and in the United Kingdom (Cash Genie) 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.

The following table summarizes the pre-tax charges (gains), inclusive of the charges presented in the accrued lease termination costs, severance costs and other costs rollforward below, pertaining to the above discontinued operations:



	Fiscal Year Ended September 30,
	2015		2014			2013

	(in thousands)
Goodwill impairment	$	10,550	$	84,158		$	—
Long-lived assets impairment	1,685		11,795			5,605
Other (a)	21,045		7,590			896
Asset disposals	7,443		2,882			7,081
Lease termination costs	1,720		1,504			8,608
Reversal of contingent consideration payable	—		(4,792		)	—
	$	42,443	$	103,137		$	22,190

(a)

Includes estimated costs related to regulatory compliance, employee severance and accelerated amortization of prepaid expenses and other assets. The amount shown for fiscal 2015 includes a $10.5 million one-time charge associated with the settlement of outstanding issues with the U.S. Consumer Financial Protection Bureau (see Note 17) and a $4.0 million charge related to the resolution of regulatory compliance issues in our Cash Genie U.K online lending business, which is a part of fiscal 2014 discontinued operations.

Changes in the accrued amounts pertaining to the above charges are summarized as follows:



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in millions)
Beginning balance	$	8.9		$	7.1		$	—
Charged to expense	10.6			9.1			8.7
Cash payments	(12.3		)	(4.0		)	(1.6		)
Other (a)	(0.8		)	(3.3		)	—
Ending balance	$	6.4		$	8.9		$	7.1


(a)	Includes adjustments due to foreign currency effects and other individually immaterial adjustments.

The remaining accrual is expected to be paid during fiscal 2016, at which time this initiative will be substantially complete.

Total revenue included in “Loss from discontinued operations, net of tax” was $124.7 million, $188.8 million and $205.9 million during fiscal 2015, 2014 and 2013, respectively.

Restructuring

Fiscal 2015

During the fourth quarter of fiscal 2015 we streamlined our structure and operating model to improve overall efficiency and reduce costs included in our “transformational” change in strategy as discussed above. Restructuring charges related to this action are allocated to certain of our segments. See Note 19.

The following table summarizes the pre-tax charges, inclusive of the charges presented in the changes in the balance of restructuring costs rollforward below, which have been recorded under “Restructuring” expense in our consolidated statements of operations:



	Fiscal Year Ended September 30,
	2015

	(in thousands)
Long-lived assets impairment	$	2,346
Other (a)	3,447
Asset disposals	3,650
Lease termination costs	7,637
	$	17,080


(a)	Includes costs related to employee severance and other.

Changes in the balance of these restructuring costs are summarized as follows:



	Fiscal Year Ended September 30,
	2015

	(in thousands)
Beginning balance	$	—
Charged to expense	9,469
Cash payments	(1,393		)
Ending balance	$	8,076

We expect to amortize the accrued lease termination costs of $7.6 million into income ratably over the remaining lease terms through fiscal 2029. The remaining accrual is expected to be paid during fiscal 2016.

Fiscal 2014

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 causing severance charges as presented below. Restructuring charges related to this action are considered corporate costs and therefore are not allocated to a specific segment. The remaining accrual is expected to be paid during fiscal 2016, at which time this initiative will be substantially complete. Changes in the balance of these restructuring costs are summarized as follows:



	Fiscal Year Ended September 30,
	2015			2014

	(in thousands)
Beginning balance	$	6,121		$	—
Charged to expense	763			6,664
Cash payments	(3,983		)	(543		)
Ending balance	$	2,901		$	6,121

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721663-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721673-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721659-107760

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721671-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721677-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1474-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721683-107760

Acquisitions	12 Months Ended
Acquisitions	Sep. 30, 2015
Business Combinations [Abstract]
Acquisitions	NOTE 3: ACQUISITIONS Grupo Finmart On January 30, 2012, we acquired a 60% interest in Grupo Finmart. On April 1, 2013, Grupo Finmart completed an equity offering to its existing shareholders. We invested $9.2 million, which maintained our ownership at 60%. 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 to 76%. These shares were acquired from the minority shareholders of Grupo Finmart pursuant to contractual put obligations entered into as part of the original acquisition. On August 31, 2015, we acquired an additional 18% of the outstanding ordinary shares of Grupo Finmart for $29.6 million, increasing our ownership percentage to 94%. These shares were acquired from the minority shareholders of Grupo Finmart pursuant to contractual put obligations entered into as part of the original acquisition. We accounted for this transaction as an equity transaction with no adjustments to purchase price accounting in accordance with FASB ASC 810. The holders of the remaining 6% of the outstanding ordinary shares of Grupo Finmart have the right, exercisable once in fiscal 2016 and once in fiscal 2017, to require us to purchase their remaining shares at a purchase price based on an independent valuation of the business. USA Pawn & Jewelry On August 17, 2015, we completed the acquisition of 13 pawn stores in Oregon and Arizona doing business under the "USA Pawn" brand. The aggregate purchase price was $12.3 million in cash, inclusive of a $0.2 million reduction for imputed interest and all ancillary arrangements. Of the total purchase price, $3.0 million was paid at closing, $3.0 million was paid in December 2015, and $6.5 million will be paid in February 2016. The total deferred consideration is recorded in the consolidated balance sheets under “Other current liabilities.” We have concluded that this acquisition was immaterial to our overall consolidated financial results and, therefore, have omitted the information required by ASC 805-10-50-2(h). TUYO On April 1, 2015, we completed the acquisition of the remaining 41% outstanding equity interest in TUYO for $2.8 million in cash and a $0.3 million note payable over the next five years. Prior to this acquisition we owned a 59% interest in TUYO, included their results in our consolidated financial statements and included redeemable noncontrolling interest (related to the minority ownership) in temporary equity. Following our acquisition of the remaining outstanding equity interest in TUYO, we account for TUYO as a wholly-owned subsidiary. We accounted for this transaction as an equity transaction with no adjustments to purchase price accounting in accordance with FASB ASC 810. Cash Pawn On February 19, 2015, we completed the acquisition of 12 pawn stores in Central Texas doing business under the "Cash Pawn" brand. The aggregate purchase price for the acquisition was $16.5 million, comprised of $5.0 million cash and 1,168,456 shares of our Class A Common Stock (the "Shares"), valued at $10.01 per share less a $0.2 million Holding Period Adjustment discussed below. The Shares were issued in an unregistered private placement transaction pursuant to Section 4(a)(2) of the Securities Act of 1933 to a small number of related individuals and entities (the "Sellers") who were either "accredited investors" or "sophisticated investors." We have evaluated and concluded that this acquisition was immaterial to our overall consolidated financial results and therefore we have omitted the information required by ASC 805-10-50-2(h). On the first anniversary of the closing date, the Sellers have the right to require us to repurchase the Shares for an aggregate price of $11.8 million (the "Put Option"). The Sellers may terminate the Put Option, in whole or in part, at any time. The Sellers are required to hold the Shares for a period of six months following the termination of the Put Option or such later date when we are in compliance with Rule 144(c) (the "Holding Period"). If the trading price of the Class A Common Stock at the end of the Holding Period is less than $10.06 per share (the average closing sales price of the stock on The Nasdaq Stock Market for the five trading days immediately preceding the closing), then we will make an additional cash payment to the Sellers equal to the aggregate deficit, but such payment will not exceed $1.0 million. If the trading price of the Class A Common Stock at the end of the Holding Period is more than $10.06 per share, then we will receive from the Sellers (either in cash or by returning a portion of the Shares) an amount equal to 50% of the aggregate excess, but such payment will not exceed $1.0 million (the "Holding Period Adjustment"). As of September 30, 2015, the Sellers had not terminated the Put Option in whole or in part. The Put Option is not accounted for separately from the Shares and does not require bifurcation. The Shares are accounted for as common stock, subject to possible redemption under FASB ASC 480 and are included in temporary equity in our consolidated balance sheet as of September 30, 2015. The Holding Period Adjustment is accounted for as a contingent consideration asset under FASB ASC 805, will be adjusted to fair value in subsequent reporting periods, and is recorded in our consolidated balance sheet at its estimated fair value under "Other assets, net" as of September 30, 2015. See Note 21 for additional information regarding the Holding Period Adjustment.

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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-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
-Publisher FASB
-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
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4934-128472

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
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1383-128463

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, 2015

Earnings Per Share [Abstract]

Earnings per Share

NOTE 4: 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,
	2015			2014			2013

	(in thousands, except per share amounts)
Net (loss) income from continuing operations attributable to EZCORP, Inc. (A)	$	(59,133	)	$	3,394		$	23,749
Loss from discontinued operations, net of tax (B)	(27,316		)	(68,093		)	(1,441		)
Net (loss) income attributable to EZCORP (C)	$	(86,449	)	$	(64,699	)	$	22,308

Weighted average outstanding shares of common stock (D)	54,369			54,148			53,657
Dilutive effect of stock options and restricted stock	—			144			80
Weighted average common stock and common stock equivalents (E)	54,369			54,292			53,737

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / D)	$	(1.09	)	$	0.05		$	0.44
Discontinued operations (B / D)	(0.50		)	(1.25		)	(0.03		)
Basic (loss) earnings per share (C / D)	$	(1.59	)	$	(1.20	)	$	0.41

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / E)	$	(1.09	)	$	0.06		$	0.44
Discontinued operations (B / E)	(0.50		)	(1.25		)	(0.03		)
Diluted (loss) earnings per share (C / E)	$	(1.59	)	$	(1.19	)	$	0.41

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

See Note 3 for discussion of common stock subject to possible redemption issued in conjunction with the acquisition of Cash Pawn.

Strategic Investments

12 Months Ended

Sep. 30, 2015

Strategic Investments

NOTE 5: STRATEGIC INVESTMENTS

Cash Converters International Limited

As of September 30, 2015, we owned 151,948,000 shares, or approximately 32%, of Cash Converters International Limited. Our total investment in Cash Converters International was acquired between November 2009 and December 2014 for approximately $80.9 million.

In fiscal 2015 our equity in Cash Converters International’s net loss was $5.5 million. In fiscal 2014 and 2013 our equity in Cash Converters International’s net income was $7.1 million and $11.0 million, respectively. Additionally, in fiscal 2015, 2014 and 2013 we recorded dividends from Cash Converters International of $4.8 million, $5.1 million and $5.1 million, respectively. Cash Converters International’s accumulated undistributed after-tax earnings included in our consolidated retained earnings were $8.9 million as of September 30, 2015.

Because Cash Converters International publicly files semi-annual financial reports with the Australian Securities & Investments Commission as of and for the periods ended June 30 and December 31, the latest Cash Converters International figures available are as of June 30, 2015. The following tables present summary financial information for Cash Converters International’s most recently reported results as of September 30, 2015 after translation to United States dollars:



	June 30
	2015		2014

	(in thousands)
Current assets	$	186,472	$	207,415
Non-current assets	151,287		178,764
Total assets	$	337,759	$	386,179

Current liabilities	$	86,374	$	95,242
Non-current liabilities	51,044		60,441
Shareholders’ equity:
Equity attributable to owners of the parent	$	200,340	$	233,788
Noncontrolling interest	1		(3,292		)
Total liabilities and shareholders’ equity	$	337,759	$	386,179



	Fiscal Year Ended June 30,
	2015			2014			2013

	(in thousands)
Gross revenues	$	313,748		$	304,432		$	280,059
Gross profit	197,873			195,325			183,368
(Loss) profit attributable to:
Owners of the company	$	(17,980	)	$	22,206		$	33,754
Noncontrolling interest	(169		)	(2,809		)	—
(Loss) profit for the year	$	(18,149	)	$	19,397		$	33,754

The fair value of Cash Converters International as of September 30, 2015 and 2014 was considered a Level 1 estimate within the fair value hierarchy of FASB ASC 820-10-50, and was calculated as (a) the quoted stock price on the Australian Stock Exchange as of September 30, 2015 and 2014 multiplied by (b) the number of shares we owned as of September 30, 2015 and 2014 multiplied by (c) the applicable foreign currency exchange rate as of September 30, 2015 and 2014. We included no control premium for owning a large percentage of outstanding shares.

The table below summarizes the carrying amount and fair value of Cash Converters International as of the dates indicated after translation to U.S. dollars:



	September 30,
	2015		2014

	(in thousands)
Cash Converters International:
Carrying amount	$	56,182	$	91,781
Fair value	56,182		128,956

As of September 30, 2015, the fair value of our investment in Cash Converters International was below the carrying value. Therefore, we considered the guidance in FASB ASC 320-10-S99-1 and FASB ASC 323-10-35 and determined that this investment was impaired, and that such impairment was other-than-temporary. In reaching this conclusion, we considered all available evidence, including that (i) Cash Converters International had been negatively impacted by current regulatory requirements in the United Kingdom during its fiscal 2015; (ii) Cash Converters International reached an agreement in June 2015 to pay $17.7 million toward settlement of a class-action lawsuit brought by its customers alleging that Cash Converters International charged excessive interest on short-term loans; (iii) Cash Converters International’s primary banking facility, Westpac Banking Corporation, informed Cash Converters International that it was ceasing to provide services to the company in August 2015, and as of September 30, 2015 Cash Converters International had yet to find an alternative funding source; (iv) Cash Converters International failed to declare its final year-end dividend; and (v) there has a been a prolonged drop in Cash Converters International’s stock price primarily as a result of the above aforementioned factors. As a result, we recognized an other-than-temporary impairment in Cash Converters International of $29.2 million ($18.8 million, net of taxes), which caused a difference between the amount at which the investment was carried and the amount of underlying equity in net assets of Cash Converters International. This impairment charge was recorded under “Impairment of investment” in the consolidated statements of operations.

Albemarle & Bond Holdings, PLC

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

In fiscal 2014 our equity in Albemarle & Bond’s net loss was $1.2 million and we received no dividends.

In March 2014, Albemarle & Bond entered into bankruptcy reorganization in the United Kingdom, and on April 15, 2014 Albemarle & Bond announced that the majority of its business and assets had been sold. In fiscal 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), respectively, which brought our carrying value of this investment to zero and $9.4 million as of September 30, 2014 and 2013 respectively.

There was no carrying amount or fair value for Albemarle & Bond as of September 30, 2015 and 2014.

Property and Equipment

12 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

Property and Equipment

NOTE 6: PROPERTY AND EQUIPMENT

Major classifications of property and equipment were as follows:



	September 30,
	2015							2014
	Carrying Amount		Accumulated Depreciation			Net Book Value		Carrying Amount		Accumulated Depreciation			Net Book Value

	(in thousands)
Land	$	4	$	—		$	4	$	4	$	—		$	4
Buildings and improvements	78,820		(48,385		)	30,435		95,365		(45,893		)	49,472
Furniture and equipment	96,314		(57,183		)	39,131		101,206		(54,498		)	46,708
Capital lease equipment	—		—			—		1,600		(756		)	844
Software	34,849		(31,222		)	3,627		36,194		(30,136		)	6,058
Construction in progress	2,397		—			2,397		2,814		—			2,814
	$	212,384	$	(136,790	)	$	75,594	$	237,183	$	(131,283	)	$	105,900

During fiscal 2015, we recorded impairment charges of $4.3 million and $1.3 million related to long-lived assets of our U.S. Pawn and Mexico Pawn segment, respectively. These impairment charges were recorded under “Operations” expense in our consolidated statements of operations.

Goodwill and Other Intangible Assets

12 Months Ended

Sep. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

NOTE 7: GOODWILL AND OTHER INTANGIBLE ASSETS

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



	September 30,
	2015		2014

	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	5,676		6,990
Domain name	—		13
	$	14,512	$	15,839

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



	U.S. Pawn		Mexico Pawn			Grupo Finmart			Other International		Discontinued Operations			Consolidated

	(in thousands)
Balances as of September 30, 2013	$	228,629	$	11,717		$	98,492		$	—	$	94,462		$	433,300
Goodwill impairment	—		—			—			—		(84,158		)	(84,158		)
Effect of foreign currency translation changes	—		(299		)	(2,512		)	—		246			(2,565		)
Balances as of September 30, 2014	$	228,629	$	11,418		$	95,980		$	—	$	10,550		$	346,577
Acquisitions	15,701		—			—			—		—			15,701
Goodwill impairment	—		(1,703		)	—			—		(10,550		)	(12,253		)
Effect of foreign currency translation changes	—		(2,399		)	(20,166		)	—		—			(22,565		)
Balances as of September 30, 2015	$	244,330	$	7,316		$	75,814		$	—	$	—		$	327,460

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



	September 30,
	2015							2014
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value

	(in thousands)
Real estate finders’ fees	$	1,643	$	(733	)	$	910	$	1,500	$	(713	)	$	787
Non-compete agreements	3,908		(3,147		)	761		3,823		(3,432		)	391
Favorable lease	1,001		(569		)	432		1,001		(484		)	517
Franchise rights	—		—			—		1,432		(210		)	1,222
Contractual relationship	13,579		(4,770		)	8,809		17,640		(4,418		)	13,222
Internally developed software	20,659		(4,959		)	15,700		23,851		(5,092		)	18,759
Deferred financing costs	16,614		(7,443		)	9,171		19,236		(4,093		)	15,143
Other	502		(363		)	139		547		(341		)	206
	$	57,906	$	(21,984	)	$	35,922	$	69,030	$	(18,783	)	$	50,247

On February 19, 2015, we completed the acquisition of 12 pawn stores in Central Texas doing business under the "Cash Pawn" brand and recorded $10.7 million in goodwill related to this acquisition. On August 17, 2015, we completed the acquisition of 13 pawn stores in Oregon and Arizona doing business under the "USA Pawn & Jewelry" brand and recorded $5.0 million in goodwill related to this acquisition. These acquisitions were made as part of our continuing strategy to enhance our earnings over the long-term. The factors contributing to the recognition of goodwill were based on several strategic and synergistic benefits we expect to realize from the acquisitions. These benefits include a greater presence in the Central Texas, Phoenix, Arizona and Oregon markets, as well as the ability to further leverage our expense structure through increased scale. Goodwill from these acquisitions was recorded in the U.S. Pawn segment. We expect substantially all of this goodwill will be deductible for tax purposes. See Note 3 for additional information regarding these acquisitions.

In accordance with FASB ASC 350-20-35, 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 three-month period ended June 30, 2015, we evaluated events and circumstances and concluded that there were indicators of impairment under ASC 350-20-35-3C, including a continued decline in the market price of our Class A Common Stock and proposals issued by the U.S. Consumer Financial Protection Bureau in March 2015, whose impact was subsequently evaluated by management. We performed a quantitative Step 1 analysis under ASC 350-20-35 and determined that the fair value of each of our reporting units exceeded the carrying value, with the exception of our USFS reporting unit. The fair values of each reporting unit were determined based upon a discounted cash flow approach in addition to information pertaining to the fair value of similar businesses (market approach). We further measured the impairment of goodwill associated with the USFS reporting unit under Step 2 and determined that $10.6 million, the entire amount of goodwill associated with the USFS reporting unit, should be written-off during the three-month period ended June 30, 2015. The impairment was recorded under "Loss from discontinued operations, net of tax" on the consolidated statements of operations. No other long-term assets were determined to be impaired as of June 30, 2015.

During the fourth quarter ended September 30, 2015, we performed our required annual impairment test for all reporting units utilizing the income approach. The income approach uses future cash flows and estimated terminal values (discounted using a market participant perspective) to determine the fair value of each intangible asset. We recorded an impairment of $1.7 million included in “Operations” expense in our consolidated statements of operations as of September 30, 2015, the entire amount of the goodwill associated with our TUYO reporting unit.

As of September 30, 2015, the calculated fair value of each of the reporting units in the U.S. Pawn, Mexico Pawn and Grupo Finmart segments exceeded their carrying values by approximately 15%, 60% and 30%, respectively. Future events such as a decline in collections on Grupo Finmart loans or other unforeseen events may lead to future impairments of goodwill.

In the fourth quarter of fiscal 2015, we recorded a $3.7 million impairment of internally developed software and other assets, included in corporate “Administrative” expenses under in our consolidated statements of operations.

In fiscal 2014, we recorded a $1.6 million impairment of internally developed software, included in corporate “Administrative” expenses under in our consolidated statements of 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,
	2015		2014		2013

	(in thousands)
Amortization expense in continuing operations	$	5,690	$	5,317	$	3,402
Amortization expense in discontinued operations	583		1,976		1,859
Operations expense	103		111		108
Interest expense	4,150		5,137		3,208
	$	10,526	$	12,541	$	8,577

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)
2016	$	7,052	$	106	$	2,985
2017	5,809		106		2,391
2018	5,328		106		2,320
2020	2,820		78		1,472
2021	2,348		72		3

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

Accounts Payable and Other Accrued Expenses

12 Months Ended

Sep. 30, 2015

Payables and Accruals [Abstract]

NOTE 8: ACCOUNTS PAYABLE AND OTHER ACCRUED EXPENSES

Accounts payable and other accrued expenses consisted of the following:



	September 30,
	2015		2014

	(in thousands)
Trade accounts payable	$	40,439	$	30,288
Accrued payroll	10,955		14,260
Bonus accrual	6,823		6,300
Other payroll related expenses	3,569		4,137
Accrued interest	3,654		3,337
Accrued rent and property taxes	11,491		14,064
Accrual for expected losses on credit service letters of credit	880		4,708
Collected funds payable to unaffiliated lenders under credit service programs	40		1,026
Deferred revenues	3,888		7,038
Other accrued expenses	14,648		9,835
Restructuring reserve	11,484		—
	$	107,871	$	94,993

Other current liabilities consisted of the following



	September 30,
	2015		2014

	(in thousands)
Deferred consideration payable	$	15,384	$	8,595
	$	15,384	$	8,595

Long-Term Debt and Capital Lease Obligations

12 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

Long-Term Debt and Capital Lease Obligations

NOTE 9: LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS

The following table presents our long-term debt instruments and balances under capital lease obligations outstanding as of September 30, 2015 and 2014:



	September 30, 2015					September 30, 2014
	Carrying Amount		Debt Discount			Carrying Amount		Debt (Discount) Premium

	(in thousands)
Recourse to EZCORP:
2.125% Cash convertible senior notes due 2019	$	193,932	$	(36,068	)	$	185,693	$	(44,307	)
Cash convertible senior notes due 2019 embedded derivative	10,505		—			36,994		—
Capital lease obligations	—		—			418		—
Non-recourse to EZCORP:
Secured foreign currency debt up to $4 million due 2014*	—		—			63		3
Secured foreign currency debt up to $9 million due 2014*	—		—			86		—
Secured foreign currency debt up to $15 million due 2016*	1,142		—			4,796		—
Secured foreign currency debt up to $18 million due 2017*	17,567		—			22,240		—
Consumer loans facility due 2019	42,689		—			54,045		—
10% unsecured notes due 2014	—		—			1,158		—
8.5% unsecured notes due 2015	12,372		—			29,875		—
10% unsecured notes due 2015	1,500		—			943		—
11% unsecured notes due 2015	3,868		—			4,897		—
17% secured notes due 2015 consolidated from VIEs	—		—			3,207		—
10% unsecured notes due 2016	1,885		—			118		—
12% secured notes due 2016	2,928		—			3,881		174
13% unsecured notes due 2016	1,171		—			—		—
15% unsecured notes due 2016	233		—			—		—
15% secured notes due 2016 consolidated from VIEs	5,397		—			9,638		—
11% secured notes due 2017 consolidated from VIEs	56,113		—			28,572		—
14.5% secured notes due 2017 consolidated from VIEs	11,754		—			19,645		—
12.4% secured notes due 2020	17,626		—			22,314		—
Total	380,682		(36,068		)	428,583		(44,130		)
Less current portion	74,345		—			36,529		177
Total long-term debt and capital lease obligations	$	306,337	$	(36,068	)	$	392,054	$	(44,307	)

* Maximum amounts of debt are translated from Mexican pesos to United States dollars as of September 30, 2015.

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. The 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. On May 31, 2013, we amended the senior secured credit agreement to increase our revolving credit facility from $175 million to $200 million. We used approximately $119.4 million of net proceeds from the 2.125% Cash Convertible Senior Notes due 2019, as described below, to repay all outstanding borrowings under the senior secured credit agreement and terminated that agreement in June 2014.

2.125% Cash Convertible Senior Notes Due 2019

In June 2014 (“Original Issuance Date”), we issued $200 million aggregate principal amount of 2.125% Cash Convertible Senior Notes due 2019 (the “Cash Convertible Notes”). We granted the initial purchasers the option to purchase up to an additional $30 million aggregate principal amount of Cash Convertible Notes. That option was exercised in full on June 27, 2014, and we issued an additional $30 million principal amount of Cash Convertible Notes on July 2, 2014. All of the Cash 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 Cash Convertible Notes were issued in a private offering under Rule 144A under the Securities Act of 1933. The Cash 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 December 15, 2014, and will mature on June 15, 2019 (the "Maturity Date").

Prior to December 15, 2018, the Cash 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. At maturity, the holders of the Cash Convertible Notes will be entitled to receive cash equal to the principal amount of the Cash Convertible Notes plus unpaid accrued interest.

The Cash Convertible Notes are unsubordinated unsecured obligations and rank senior in right of payment to any of our indebtedness that is expressly subordinated in right of payment to the Cash 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 Cash Convertible Notes does not contain any financial covenants.

We incurred transaction costs of approximately $8.8 million (including adjustments to the originally estimated amount of $9.9 million) related to the issuance of the Cash 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 Cash Convertible Notes.

Under the terms of our Cash 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 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 Cash Convertible Notes as a separate derivative instrument (the “Convertible Notes Embedded Derivative”), which had a fair value of $46.5 million on the Original Issuance Date that was recognized as the original issue discount of the Cash Convertible Notes. This original issue discount is amortized to interest expense over the term of the Cash Convertible Notes using the effective interest method. As of September 30, 2015, 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 Cash Convertible Notes as discussed below.

The Cash 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 Cash 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 Cash 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 Cash 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 Cash 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 Cash 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, 2015, the Cash Convertible Notes were not convertible because the Early Conversion Conditions described above have not been met. Accordingly, the net balance of the Cash Convertible Notes was classified as a non-current liability in our consolidated balance sheets as of September 30, 2015. The classification of the Cash Convertible Notes as current or non-current in the consolidated balance sheets is evaluated at each balance sheet date and may change from time to time depending on whether one of the Early Conversion Conditions has been met.

If one of the Early Conversion Conditions is met in any future fiscal quarter, we will classify our net liability under the Cash Convertible Notes as a current liability in 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 will classify our net liability under the Cash Convertible Notes as a non-current liability in the consolidated balance sheets as of the end of that fiscal quarter. If the note holders elect to convert their Cash 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, 2015, we would have recorded an expense associated with the conversion, comprised of $36.1 million of unamortized debt discount and $6.6 million of unamortized debt issuance costs. As of September 30, 2015, none of the note holders had elected to convert their Cash Convertible Notes.

Convertible Notes Hedges

In connection with the issuance of the Cash 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 Cash Convertible Notes and corresponds to the Conversion Price of the Cash Convertible Notes. The Convertible Notes Hedges have an expiration date that is the same as the Maturity Date of the Cash Convertible Notes, subject to earlier exercise. The Convertible Notes Hedges have customary anti-dilution provisions similar to the Cash 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 Cash Convertible Notes, less the principal amount thereof. As of September 30, 2015, 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 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 Cash 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 Cash 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 Cash 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 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, 2015, there were 14.3 million warrants outstanding.

Cash Convertible Notes Interest Expense

Total interest expense pertaining to the Cash Convertible Notes for fiscal 2015 and 2014 was $14.1 million and $3.5 million, respectively, comprised of contractual interest expense and debt discount amortization of $4.9 million and $9.2 million, respectively for fiscal 2015 and $1.4 million and $2.1 million, respectively for fiscal 2014. The effective interest rate for the fiscal years ended September 30, 2015 and 2014 was approximately 7%.

As of September 30, 2015, the remaining unamortized issuance discount will be amortized over the next four years assuming no early conversion.

Non-Recourse Debt to EZCORP, Inc.

Non-recourse debt amounts in the table above represent Grupo Finmart’s third-party debt including secured notes consolidated from VIEs. Amounts due are in Mexican pesos and are translated each reporting period.

Secured Foreign Currency Debt, Secured Notes not Consolidated from VIEs and Unsecured Notes

Foreign currency debt and secured notes (not including secured notes consolidated from VIEs, which are discussed below) are guaranteed by Grupo Finmart's loan portfolio or collateralized cash at Grupo Finmart’s option. As of September 30, 2015 and 2014, Grupo Finmart’s secured foreign currency debt and notes, excluding secured notes consolidated from VIEs, were guaranteed by consumer loans totaling $37.5 million and $13.9 million, respectively, included in “Consumer loans, net” and “Non-current consumer loans, net” in our consolidated balance sheets, and collateralized cash totaling $2.3 million and $37.7 million, respectively, included in “Restricted cash” and “Restricted cash, non-current” in our consolidated balance sheets.

Interest on secured foreign currency debt due 2016 is charged at the Mexican Interbank Equilibrium (“TIIE”) plus a margin of 4.9%, or a total of 8.2% as of September 30, 2015 and requires monthly payments of $0.1 million with the remaining principal due at maturity. The secured foreign currency debt due in 2017 has a 14.5% fixed interest rate and requires monthly payments of $1.5 million, beginning May 2016, with the remaining principal due at maturity.

The 12.4% secured notes due 2020 require monthly payments of $1.0 million beginning December 2018, with the remaining principal due at maturity.

All unsecured notes are collateralized with Grupo Finmart’s assets. The 10% unsecured notes due 2015, 11% unsecured notes due 2015, 10% unsecured notes due 2016, 12% secured notes due 2016, 13% unsecured notes due 2016 and 15% unsecured notes due 2016 are due in full at maturity.

On May 15, 2013, Grupo Finmart issued and sold $30.0 million of 9% Global Registered Notes due November 16, 2015. Notes with an aggregate principal amount of $14.0 million were purchased by EZCORP and, therefore, eliminated in consolidation in prior periods. In December 2014, Grupo Finmart repaid $17.5 million of these outstanding notes. The entire remaining principal balance of the 8.5% unsecured notes due 2015 is due at maturity. See Note 22 for a discussion of associated derivatives.

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. Portions of the cash received from this borrowing was primarily used to repay the previous securitization borrowing facility due 2017 and the transaction costs associated with this transaction. The remaining cash proceeds are restricted primarily for collection rights on eligible loans from Grupo Finmart, and $2.1 million of interest and trust maintenance costs to be recovered at repayment. The restricted cash proceeds 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 Consumer Loans Facility Due 2019 totaling approximately $1.8 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. Interest is charged at TIIE plus a 2.5% margin, or a total of 5.8% as of September 30, 2015.

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. See “Assets and Liabilities of Grupo Finmart Securitization Trust” included in our consolidated balance sheets.

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 our consolidated balance sheets. See Note 24.

The secured notes consolidated from VIEs contain certain prepayment clauses. Where the collections on consumer loans held by the VIEs are greater than anticipated in future reporting periods, we expect an accelerated repayment of the secured notes. See “Assets and Liabilities of Consolidated Variable Interest Entities” included in our consolidated balance sheets.

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 $0.4 million and $0.3 million, each, 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 $0.2 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 $0.2 million, comprised of interest and principal.

In October 2014, VIE B issued $43.8 million of 11% 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 $0.6 million, comprised of interest and principal.

In December 2014, VIE B issued $21.9 million of 11% Notes due December 2017. The debt was collateralized with the principal and interest collected from loan portfolios of VIE B. The 11% Notes due December 2017 require monthly payments of $0.3 million, comprised of interest and principal.

Common Stock and Stock Compensation

12 Months Ended

Sep. 30, 2015

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

Common Stock and Stock Compensation

NOTE 10: COMMON STOCK AND STOCK COMPENSATION

Common Stock

The following table presents information on shares of our Class A Common Stock issued as acquisition consideration. Fiscal 2013 shares were registered on a “shelf" Registration Statement on Form S-4 that was declared effective in January 2011, and fiscal 2015 shares were issued through an unregistered private placement transaction pursuant to Section 4(a)(2) of the Securities Act of 1933 to a small number of related individuals and entities who were either “accredited investors" or “sophisticated investors.”



	Fiscal Year Ended September 30,
	2015	2014	2013

	(in thousands)
Shares issued due to acquisitions	1,168	—	1,965
Shares issued due to purchase of subsidiary shares from noncontrolling interest	—	—	592

Stock Compensation

During fiscal 2015, we granted awards to employees based upon underlying shares that were not issued, and therefore we accounted for these as phantom share-based awards under FASB ASC 718-30. These awards were classified as a current liability and recorded at their fair value of $3.9 million in “Accounts payable and other accrued expenses” on our consolidated balance sheets for unvested share-based payment awards as of September 30, 2015.

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



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in thousands)
Gross compensation costs:
Phantom stock	$	3,932		$	—		$	—
Restricted stock	(1,558		)	6,845			7,128
Total gross compensation costs	2,374			6,845			7,128

Income tax benefits:
Restricted stock	—			(3,576		)	(2,460		)
Total income tax benefits	—			(3,576		)	(2,460		)
Net compensation expense	$	2,374		$	3,269		$	4,668

Our non-employee directors are eligible for grants of restricted stock awards and non-qualified stock options. All options and restricted stock relate to our Class A Common Stock. No options have been granted to non-employee directors since fiscal 2007. The restricted stock awards that have been granted to non-employee directors in fiscal 2015, 2014 and 2013 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 2015, 2014 and 2013 contain both performance and time-based vesting provisions and generally vest over three years. Additionally, there are fiscal 2015 awards, accounted for as phantom share-based awards, that are market-conditioned in which a certain number of shares vest in specified amounts if the per-share trading price of our Class A Common Stock achieves specified levels ranging from $15 to $80 within six years. These market conditioned shares are also subject to a transfer restriction until the end of the vesting period. The derived service period on these shares is between 1.1 and 4 years and varies by tranche.

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. In February and March 2015, the Board of Directors and the voting stockholder approved the addition of 643,673 shares and 1,081,200 shares, respectively, to the 2010 Plan. The 1,081,200 shares have not yet been registered in a Form S-8, however, and will not be available to be issued in satisfaction of approved awards until so registered.

Generally, newly issued shares are used to satisfy stock option exercises and restricted stock awards. We measure the fair value of restricted stock awards and phantom share-based awards as of the grant date and record compensation expense ratably over the vesting period based on the closing market price of the Class A Common Stock as of the grant date for time-based and performance-based awards. We utilize Monte Carlo simulation models to estimate the fair value of certain stock price-based awards.

The fair value of fiscal 2015 phantom share-based awards that were estimated using the Monte Carlo simulation model incorporated the closing share price of our Class A Common Stock on the date of grant (considered, for this purpose, to be October 1, 2014), as well as the following assumptions, which we consider to be Level 3 inputs under the fair value hierarchy:



Expected volatility of EZCORP, Inc. Class A Common Stock	49.7	%
Risk-free interest rate	1.9	%
Expected term in years	6
Cost of equity	11.5	%
Dividend yield	—

The following is a summary of restricted stock award activity, excluding the 1,863,550 shares being accounted for as phantom stock as of September 30, 2015, for the fiscal year ended September 30, 2015:



	Shares		Weighted Average Grant Date Fair Value

Outstanding as of September 30, 2014	685,551		$	19.82
Granted	94,000		10.34
Released (a)	(132,412	)	14.03
Forfeited	(63,978	)	20.79
Outstanding as of September 30, 2015	583,161		$	18.94


(a)	Approximately 22,009 shares were withheld to satisfy related federal income tax withholding.



	Fiscal Year Ended September 30,
	2015		2014		2013

	(in millions except per share amounts)
Weighted average grant-date fair value per share granted (a)	$	10.34	$	14.58	$	20.43
Total grant date fair value of shares vested	$	1.8	$	7.6	$	10.7


(a)	2015 shares granted exclude phantom share-based awards. Including these shares, weighted average grant-date fair value was $5.69 per share.

In the first quarter of fiscal 2015, we determined the performance targets required for performance based awards to vest (which were based on EBITDA growth) were improbable of being achieved, and therefore we reversed all expense previously recognized in prior periods in the quarter ended December 31, 2014. In the first quarter of fiscal 2016, the Compensation Committee of the Board of Directors approved certain adjustments to the calculation of EBITDA for purposes of measuring year-over-year EBITDA growth. With these adjustments, the fiscal 2015 performance target was probable of being achieved. This triggered a type III modification, as defined under FASB ASC 718, creating a change from an improbable to probable vesting condition. This required that we calculate a new fair value as of the date of the modification (considered to be September 30, 2015) and catch up expense for all probable performance based awards as of September 30, 2015 at the new fair-value. The expense recorded to true-up these awards was $1.5 million.

As of September 30, 2015, the unamortized fair value of restricted stock awards and phantom share-based awards to be amortized over their remaining vesting periods was approximately $11.6 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 four years.

The following is a summary of option activity:



	Fiscal Year Ended September 30,
	2015		2014		2013

	(in millions except share amounts)
Shares issued due to stock option exercises	—		100		18,000
Proceeds due to stock option exercises	$	—	$	—	$	0.05
Tax benefit from stock option exercises	$	—	$	—	$	—
Intrinsic value of stock options exercised	$	—	$	—	$	0.28

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 Cash Convertible Notes discussed in Note 9, we repurchased 1.0 million shares of outstanding Class A Common Stock in privately negotiated transactions for an aggregate purchase price of $11.9 million. We recognized the total amount of the repurchased shares in “Treasury Stock” on our consolidated balance sheets. In July 2014, we retired all 1.0 million of the previously repurchased shares.

Temporary Equity

12 Months Ended

Sep. 30, 2015

Temporary Equity Disclosure [Abstract]

Temporary Equity

NOTE 11: TEMPORARY EQUITY

The following table provides a summary of the activity in our temporary equity balances:



	Common Stock, Subject to Possible Redemption		Redeemable Noncontrolling Interest			Total Temporary Equity

	(in thousands)
Balances as of September 30, 2013	$	—	$	47,297		$	47,297
Sale of additional shares to parent	—		(15,496		)	(15,496		)
Net loss attributable to redeemable noncontrolling interest	—		(7,387		)	(7,387		)
Foreign currency translation adjustment attributable to redeemable noncontrolling interest	—		(1,460		)	(1,460		)
Effective portion of cash flow hedge	—		(154		)	(154		)
Balances as of September 30, 2014	$	—	$	22,800		$	22,800
Issuance of common stock, subject to possible redemption	11,696		—			11,696
Sale of additional shares to parent	—		(9,267		)	(9,267		)
Net loss attributable to redeemable noncontrolling interest	—		(5,015		)	(5,015		)
Foreign currency translation adjustment attributable to redeemable noncontrolling interest	—		(5,312		)	(5,312		)
Effective portion of cash flow hedge	—		29			29
Balances as of September 30, 2015	$	11,696	$	3,235		$	14,931

See Note 3 for discussion of common stock subject to possible redemption issued in conjunction with an acquisition and redeemable noncontrolling interest comprised of the minority interest of Grupo Finmart and TUYO.

Income Taxes

12 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 12: INCOME TAXES

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



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in thousands)
Current:
Federal	$	(6,149	)	$	10,060		$	23,437
State and foreign	2,000			(11,132		)	593
	(4,149		)	(1,072		)	24,030
Deferred:
Federal	(5,643		)	(1,220		)	(17,689		)
State and foreign	(16,903		)	(4,954		)	2,756
	(22,546		)	(6,174		)	(14,933		)
Total income tax (benefit) expense	$	(26,695	)	$	(7,246	)	$	9,097

The following table presents 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,
	2015			2014			2013

	(in thousands)
Income taxes (benefit) at the federal statutory rate	$	(31,798	)	$	(3,933	)	$	11,071
Non-deductible expense related to incentive stock options	13			—			—
State income tax, net of federal benefit	(701		)	(1,543		)	271
Change in valuation allowance	6,055			481			680
Federal tax credits	(4,567		)	(124		)	(314		)
Foreign tax credit and valuation allowance	(3,440		)	(2,174		)	(3,263		)
Tax basis balance sheet adjustment	4,488			—			—
Effect of permanently reinvesting foreign earnings	880			(445		)	86
Other	2,375			492			566
Total income tax (benefit) expense	$	(26,695	)	$	(7,246	)	$	9,097
Effective tax rate	29		%	64		%	29		%

The amount of income tax allocated to discontinued operations was a benefit of $9.5 million and $7.3 million during fiscal 2015 and 2014, respectively, and an expense of $10.4 million during fiscal 2013.

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



	September 30,
	2015			2014

	(in thousands)
Deferred tax assets:
Albemarle & Bond loss carryforward	$	—		$	4,067
Cash Converters International impairment	10,438			—
Tax over book inventory	11,402			15,599
Accrued liabilities	31,034			16,536
Pawn service charges receivable	—			3,450
Book over tax depreciation	4,988			—
Book over tax amortization	—			1,066
Prepaid expenses	2,316			—
Stock compensation	431			—
Foreign tax credit	4,567			—
Foreign income and dividends	9,767			—
State and foreign net operating loss carry-forwards	14,904			198
Total deferred tax assets	89,847			40,916
Deferred tax liabilities:
Tax over book amortization	14,507			—
Foreign income and dividends	—			476
Tax over book depreciation	—			8,299
Stock compensation	—			875
Prepaid expenses	—			1,388
Total deferred tax liabilities	14,507			11,038
Net deferred tax asset	75,340			29,878
Valuation allowance	(6,219		)	(164		)
Net deferred tax asset	$	69,121		$	29,714

Deferred taxes are not provided for temporary differences of approximately $15.9 million representing losses of non-United States subsidiaries intended to be permanently reinvested outside the United States. We estimate that, upon distribution of our share of these earnings, we would be subject to United States income taxes of approximately $0.9 million as of September 30, 2015. We provided deferred income taxes on all undistributed earnings from Cash Converters International. Any taxes paid to foreign governments on these earnings may be used in whole or in part as credits against the United States tax on any dividends distributed from such earnings.

A full valuation allowance was recognized on the net operating loss carryforward of one of our Canadian operations as it is more likely than not that the deferred tax asset will not be realized based on the weight of available evidence. This net operating loss carryforward totaling $20.7 million will expire during the years 2030 to 2036.

No valuation allowance was recognized on the net operating loss carryforward totaling $28.9 million of one of our Mexican operations as it is more likely than not that the loss will be fully utilized based on the weight of available evidence. This net operating loss carryforward will expire in 2025.

Additionally, we have a $4.6 million foreign tax credit that will expire in 2025 that we expect is more likely than not to be fully utilized based on the weight of available evidence

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 2015, 2014 and 2013.

We are subject to United States, Mexico, United Kingdom and Canada income taxes as well as income taxes levied by various state and local jurisdictions. With few exceptions, we are no longer subject to examinations by tax authorities for years before the tax year ended September 30, 2010. 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, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 13: RELATED PARTY TRANSACTIONS Participation in Grupo Finmart Financing by Santiago Creel Miranda In August 2015, Grupo Finmart completed a $3.5 million financing with a group of investors. The proceeds of this financing were used for general working capital purposes. As part of the financing, Grupo Finmart entered into a separate loan agreement with each investor pursuant to which the investor loaned a specified amount. The terms of each loan agreement call for an interest at a rate of 10% to 15% per annum. The loans can be prepaid at any time. Santiago Creel Miranda (a member of our Board of Directors) was a participant in this financing and loaned Grupo Finmart approximately $250,000 for one year at an interest rate of 15% per annum. This loan was paid off in December 2015 and is no longer outstanding. Through the final payoff, Grupo Finmart paid Mr. Creel a total of approximately $14,000 in interest on the loan. Agreements with Madison Park For fiscal 2014 and 2013, 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. 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 and $7.2 million in fiscal 2013. There were no accrued fees recorded in our consolidated balance sheets as of September 30, 2015 and 2014. The entire amount pertaining to fiscal 2014 was not recorded in our consolidated statements of operations due to the termination of the agreement discussed below. 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 2014 and 2013, 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 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, 2015

Leases [Abstract]

Leases

NOTE 14: LEASES

We lease and sublease various facilities, pawn locations, payroll withholding services locations and certain equipment under operating and capital leases. Future minimum rentals due under non-cancelable leases and annual future minimum rentals expected under subleases are as follows:



	September 30, 2015
Fiscal Year Ended September 30,	Operating Lease Payments		Sublease Revenue

	(in thousands)
2016	$	52,715	$	918
2017	45,503		852
2018	36,685		783
2019	28,942		715
2020	22,932		736
Thereafter	88,970		3,172
	$	275,747	$	7,176

After an initial lease term of generally three to 10 years, our real property 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,
	2015			2014			2013

	(in thousands)
Gross rent expense from continuing operations	$	59,784		$	59,565		$	54,731
Sublease rent revenue from continuing operations	(479		)	(263		)	(217		)
Net rent expense from continuing operations	$	59,305		$	59,302		$	54,514

In December 2014, we entered into a non-cancelable 13-year operating lease for our corporate offices, with rent payments beginning February 2016 and ending March 2029. Annual rent escalates from $3.0 million at lease inception to $4.6 million in the terminal year of the lease. The lease includes two five-year extension options at the end of the initial lease term. The estimated minimum future rental payments under the lease are approximately $57.1 million. We intend to initiate subleases for a portion of our corporate operating office lease; however no such sublease revenue is included in our future minimum rentals expected under non-cancelable subleases above.

During the second quarter of fiscal 2015, we entered into non-cancelable subleases for our Miami and Mexico City regional offices for estimated minimum future sublease payments of approximately $8.7 million. Sublease payments are expected to partially offset our operating lease obligations over the nine-year period beginning March 2015 and ending September 2024 (in the case of the Miami lease) and the three-year period beginning March 2015 and ending June 2018 (in the case of the Mexico City lease). Annual total sublease payments escalate from $0.6 million at sublease inception to $1.0 million in the terminal year of the last sublease.

Employment Agreements

12 Months Ended

Sep. 30, 2015

Employment Agreements

NOTE 15: 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 in November 2015 we paid Mr. Rothamel approximately $2.6 million (representing one year of base salary and the prorated annual incentive bonus at target amount for fiscal 2014). This amount was previously charged to expense in the fourth quarter of fiscal 2014.

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.

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. In addition, the severance arrangement for Jodie E. B. Maccarrone, an executive officer, includes (a) an amount equal to prorated annual incentive bonus at target, (b) continuation of healthcare benefits for one year and(c) accelerated vesting of outstanding restricted stock, restricted stock units and SERP contributions awarded prior to July 29, 2015; provided, however, that such enhanced benefits are payable only if Ms. Maccarrone’s employment is terminated by the Company without cause prior to August 1, 2017.


•	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, 2015

Retirement Plans

NOTE 16: 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,
	2015		2014		2013

	(in thousands)
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$	547	$	570	$	557

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,
	2015		2014		2013

	(in thousands)
Contributions to the Supplemental Executive Retirement Plan	$	356	$	499	$	1,069
Amortized expense due to Supplemental Executive Retirement Plan	405		484		976

Contingencies

12 Months Ended

Sep. 30, 2015

Commitments and Contingencies Disclosure [Abstract]

Contingencies

NOTE 17: CONTINGENCIES

We are involved in various claims, suits, investigations and legal proceedings, included those discussed below. We cannot give any assurance as to the ultimate outcome of any of these matters. Except as noted below, we have not recorded a liability for any of these matters as of September 30, 2015 because we do not believe at this time that any loss is probable or that the amount of any loss can be reasonably estimated. The following is a description of significant proceedings.

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) 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 November 13, 2014, pursuant to the parties’ stipulation, the Court dismissed the action as to Mr. Brinkley, Mr. Rothamel and Mr. Lagos.

Each of the remaining defendants have filed motions to dismiss, and a hearing on those motions was held before the Court on September 8, 2015. On October 6, 2015, the Court requested the parties to submit supplemental briefing addressing the applicability of a recent Delaware Supreme Court decision, and the parties did so on October 27, 2015. The parties are awaiting the Court's ruling on the motions to dismiss.

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 (SDNY) — 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 former chief financial officer and former chief operating 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 two lawsuits under the caption In Re EZCORP, Inc. Securities Litigation (Case No. 1:14-cv-06834-ALC), and on January 16, 2015, appointed the lead plaintiff and lead counsel.

On March 13, 2015, the lead plaintiff filed a Consolidated Amended Class Action Complaint (the "Amended Complaint"). The Amended Complaint 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:


•	EZCORP and the officer defendants (Mr. Rothamel and Mr. Kuchenrither) issued false and misleading statements and omissions regarding the Company's online lending operations in the U.K. (Cash Genie) and Cash Genie's compliance history;


•	EZCORP and the officer defendants issued false and misleading statements and omissions regarding the nature of the Company's consulting relationship with Madison Park LLC (an entity owned by Mr. Cohen) and the process the Board of Directors used in agreeing to it;


•	EZCORP's financial statements were false and misleading, and violated GAAP and SEC rules and regulations, by failing to properly recognize impairment charges with respect to the Company's investment in Albemarle & Bond; and


•	Mr. Cohen and MS Pawn Limited Partnership, as controlling persons of EZCORP, were aware of and controlled the Company's alleged false and misleading statements and omissions.

The defendants have filed motions to dismiss, and the parties have submitted their respective supporting and opposing briefs. That motion is pending before the Court.

We cannot predict the outcome of the litigation, but we intend to continue to defend vigorously against all allegations and claims.

Federal Securities Litigation (WDT) — 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 2 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. Under the Court’s current scheduling order, the plaintiffs have until early January 2016 to file an amended complaint, after which the defendants will have 45 days to file a motion to dismiss.

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.

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 Chairman of the Board). The SEC has also issued subpoenas to current and former members of our Board of Directors requesting production of similar documents, as well as to certain third parties, and has conducted interviews with certain individuals. We continue to cooperate fully with the SEC in its investigation.

CFPB Investigation — From February 2014 through January 2015, we received several Civil Investigative Demands ("CIDs") from the Consumer Financial Protection Bureau ("CFPB") requiring the production of documents and oral testimony regarding aspects of our U.S. Financial Services business, particularly our payday and installment loans. We cooperated fully with the CFPB in its investigation and provided the CFPB with the requested information.

On April 13, 2015, we received a NORA ("Notice of Opportunity to Respond and Advise") call from the CFPB, in which the CFPB staff asserted alleged violations of federal consumer financial protection laws, including allegations that certain of our historical practices constitute “unfair, deceptive or abusive acts or practices” (“UDAAP”). We submitted our written response to the NORA allegations on May 1, 2015, in which we stated our position with respect to each of the alleged violations.

Following our decision in July 2015 to exit the USFS business, including all payday, installment and auto title lending activities in the United States, we commenced discussions with the CFPB staff regarding a settlement of the outstanding issues, which discussions continued through the first of December. On December 15, 2015, we agreed to the issuance of a Consent Order that calls for us to (a) pay $3 million in civil money penalties and $7.5 million in customer restitution and (b) forgive all payday and installment debt outstanding as of the effective date of the Consent Order (December 15, 2015). The agreement with the CFPB fixed the amount of the liability that was probable at September 30, 2015, and we recorded a charge of $10.5 million in the fourth quarter of fiscal 2015. All payday and installment debt outstanding as of December 15, 2015 had previously been written off, either as bad debt expense or as part of the charge associated with discontinuing the USFS business in the fourth quarter of fiscal 2015, and therefore, the forgiveness of such debt will not result in any incremental expense.

Quarterly Information (Unaudited)

12 Months Ended

Sep. 30, 2015

Quarterly Financial Information Disclosure [Abstract]

Quarterly Information (Unaudited)

NOTE 18: QUARTERLY INFORMATION (UNAUDITED)



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter

	(in thousands, except per share amounts)
Year Ended September 30, 2015
Total revenues	$	212,724		$	205,190		$	181,621		$	188,834
Net revenues	117,056			113,570			107,988			106,329
(Loss) income from continuing operations, net of tax	2,801			(4,294		)	(1,401		)	(61,254		)
(Loss) income from discontinued operations, net of tax	6,877			4,731			(8,836		)	(30,088		)
Net (loss) income	9,678			437			(10,237		)	(91,342		)
Net loss from continuing operations attributable to redeemable noncontrolling interest	(1,934		)	(906		)	(390		)	(1,785		)
Net (loss) income attributable to EZCORP, Inc.	$	11,612		$	1,343		$	(9,847	)	$	(89,557	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.09		$	(0.06	)	$	(0.01	)	$	(1.08	)
Discontinued operations	0.13			0.09			(0.16		)	(0.55		)
Basic (loss) earnings per share	$	0.22		$	0.03		$	(0.17	)	$	(1.63	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.09		$	(0.06	)	$	(0.01	)	$	(1.08	)
Discontinued operations	0.13			0.09			(0.16		)	(0.55		)
Diluted (loss) earnings per share	$	0.22		$	0.03		$	(0.17	)	$	(1.63	)

Year Ended September 30, 2014
Total revenues	$	210,345		$	205,179		$	188,117		$	196,651
Net revenues	121,386			117,256			110,517			107,615
(Loss) income from continuing operations, net of tax	10,091			(7,216		)	(1,568		)	(5,300		)
(Loss) income from discontinued operations, net of tax	6,843			11,805			3,161			(89,902		)
Net (loss) income	16,934			4,589			1,593			(95,202		)
Net loss 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	$	0.22		$	(0.10	)	$	0.01		$	(0.07	)
Discontinued operations	0.13			0.21			0.06			(1.68		)
Basic (loss) earnings per share	$	0.35		$	0.11		$	0.07		$	(1.75	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.22		$	(0.10	)	$	0.01		$	(0.07	)
Discontinued operations	0.12			0.21			0.06			(1.68		)
Diluted (loss) earnings per share	$	0.34		$	0.11		$	0.07		$	(1.75	)

Financial information in the table above has been adjusted to reflect reclassification of all discontinued operations. See Note 2 for further discussion of discontinued operations and restructuring plans.

We recorded total pre-tax charges of $42.4 million and $17.1 million pertaining to discontinued operations and restructuring, respectively, during the quarter ended September 30, 2015 as further discussed in Note 2.

We further recorded impairments in goodwill of $10.6 million pertaining to discontinued operations and $1.7 million pertaining to continuing operations during the quarters ended June 30, 2015 and September 30, 2015, respectively, as further discussed in Note 7.

During the fourth quarter of fiscal 2015, we recorded impairment charges of $4.3 million and $1.3 million related to long-lived assets of our U.S. Pawn and Mexico Pawn segments, respectively, as further discussed in Note 6.

During the fourth quarter of fiscal 2015, we recorded a $3.7 million impairment of internally developed software and other assets, as further discussed in Note 7, and a $29.2 million ($18.8 million, net of taxes) impairment in Cash Converters International, as further discussed in Note 5.

During the fourth quarter of fiscal 2015, our equity in net loss of unconsolidated affiliates included one-time after-tax charges of $5.4 million due to a contract termination, $3.7 million due to a class-action litigation settlement and $1.2 million due to impairments of goodwill and long-lived assets recorded by our unconsolidated affiliate.

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

We recorded an impairment of investments of $7.9 million in continuing operations during the quarter ended March 31, 2014 as further discussed in Note 5.

During the 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. During the quarter ended December 31, 2013 we realized a gain of $6.3 million, which is included under "Loss (gain) on sale or disposal of assets" in the consolidated statements of operations. In addition, we recorded a deferred gain of $0.7 million. During the quarter ended March 31, 2014, we settled the promissory note for $0.9 million and realized the net deferred gain of $0.6 million which is included in our consolidated statements of operations for the quarter ended March 31, 2014.

Segment Information

12 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Segment Information

NOTE 19: SEGMENT INFORMATION

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

We currently report our segments as follows:


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


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


•	Grupo Finmart — All payroll lending activities in Mexico and other parts of Latin America


•	Other International — Our equity interest in the net income of Cash Converters International and consumer finance activities in Canada

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, 2015, 2014 and 2013, including reclassifications discussed in Note 1.



	Fiscal Year Ended September 30, 2015
	U.S. Pawn			Mexico Pawn			Grupo Finmart			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	334,635		$	65,408		$	—		$	2,075		$	402,118		$	—		$	402,118
Jewelry scrapping sales	54,343			3,267			—			363			57,973			—			57,973
Pawn service charges	216,211			30,993			—			—			247,204			—			247,204
Consumer loan fees and interest	—			—			68,114			9,952			78,066			—			78,066
Other revenues	945			1,021			255			787			3,008			—			3,008
Total revenues	606,134			100,689			68,369			13,177			788,369			—			788,369
Merchandise cost of goods sold	218,953			47,371			—			1,465			267,789			—			267,789
Jewelry scrapping cost of goods sold	42,845			2,954			—			267			46,066			—			46,066
Consumer loan bad debt	—			—			26,446			3,125			29,571			—			29,571
Net revenues	344,336			50,364			41,923			8,320			444,943			—			444,943
Operating expenses (income):
Operations	244,232			43,927			32,664			6,780			327,603			—			327,603
Administrative	—			—			—			—			—			72,986			72,986
Depreciation and amortization	15,227			4,440			2,584			616			22,867			10,676			33,543
Loss (gain) on sale or disposal of assets	995			258			—			(1		)	1,252			1,407			2,659
Interest expense	60			15			25,817			—			25,892			16,310			42,202
Interest income	(42		)	(78		)	(1,330		)	—			(1,450		)	(158		)	(1,608		)
Equity in net loss of unconsolidated affiliates	—			—			—			5,473			5,473			—			5,473
Impairment of investments	—			—			—			29,237			29,237			—			29,237
Restructuring	4,016			799			—			2,563			7,378			9,702			17,080
Other expense	—			1,988			4,424			7			6,419			192			6,611
Segment contribution (loss)	$	79,848		$	(985	)	$	(22,236	)	$	(36,355	)	$	20,272
Loss from continuing operations before income taxes													$	20,272		$	(111,115	)	$	(90,843	)



	Fiscal Year Ended September 30, 2014
	U.S. Pawn			Mexico Pawn			Grupo Finmart			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	325,337		$	60,302		$	—		$	2,383		$	388,022		$	—		$	388,022
Jewelry scrapping sales	89,471			6,302			—			468			96,241			—			96,241
Pawn service charges	217,891			30,487			—			—			248,378			—			248,378
Consumer loan fees and interest	—			—			53,377			10,325			63,702			—			63,702
Other revenues	1,377			1,016			1,145			411			3,949			—			3,949
Total revenues	634,076			98,107			54,522			13,587			800,292			—			800,292
Merchandise cost of goods sold	205,144			42,044			—			1,449			248,637			—			248,637
Jewelry scrapping cost of goods sold	66,713			5,807			—			310			72,830			—			72,830
Consumer loan bad debt	5			—			19,605			2,441			22,051			—			22,051
Net revenues	362,214			50,256			34,917			9,387			456,774			—			456,774
Operating expenses (income):
Operations	236,225			48,907			32,184			8,605			325,921			—			325,921
Administrative	—			—			—			—			—			79,944			79,944
Depreciation and amortization	13,333			5,374			2,503			817			22,027			9,735			31,762
(Gain) loss on sale or disposal of assets	(6,809		)	27			—			(23		)	(6,805		)	964			(5,841		)
Interest expense	3			25			20,478			—			20,506			7,883			28,389
Interest income	(18		)	(3		)	(999		)	—			(1,020		)	(278		)	(1,298		)
Equity in net income of unconsolidated affiliates	—			—			—			(5,948		)	(5,948		)	—			(5,948		)
Impairment of investments	—			—			—			7,940			7,940			—			7,940
Restructuring	—			—			—			—			—			6,664			6,664
Other expense (income)	1			116			(121		)	109			105			375			480
Segment contribution (loss)	$	119,479		$	(4,190	)	$	(19,128	)	$	(2,113	)	$	94,048
Loss from continuing operations before income taxes													$	94,048		$	(105,287	)	$	(11,239	)



	Fiscal Year Ended September 30, 2013
	U.S. Pawn			Mexico Pawn			Grupo Finmart			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	308,462		$	57,564		$	—		$	2,059		$	368,085		$	—		$	368,085
Jewelry scrapping sales	122,484			8,540			—			651			131,675			—			131,675
Pawn service charges	221,775			29,579			—			—			251,354			—			251,354
Consumer loan fees and interest	—			—			42,527			9,334			51,861			—			51,861
Other revenues	1,438			1,017			1,959			2,136			6,550			—			6,550
Total revenues	654,159			96,700			44,486			14,180			809,525			—			809,525
Merchandise cost of goods sold	182,071			35,470			—			1,076			218,617			—			218,617
Jewelry scrapping cost of goods sold	88,212			7,496			—			407			96,115			—			96,115
Consumer loan bad debt	—			—			11,714			2,646			14,360			—			14,360
Net revenues	383,876			53,734			32,772			10,051			480,433			—			480,433
Operating expenses (income):
Operations	229,115			44,775			17,593			10,205			301,688			—			301,688
Administrative	—			—			—			—			—			70,493			70,493
Depreciation and amortization	12,111			4,706			2,227			849			19,893			8,203			28,096
Loss on sale or disposal of assets	105			17			—			45			167			1,133			1,300
Interest expense	52			85			11,929			—			12,066			4,123			16,189
Interest income	(7		)	(66		)	(669		)	—			(742		)	(250		)	(992		)
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)	1			33			(251		)	1,549			1,332			745			2,077
Segment contribution (loss)	$	142,499		$	4,184		$	1,943		$	(32,555	)	$	116,071
Income from continuing operations before income taxes													$	116,071		$	(84,447	)	$	31,624

The following table presents separately identified segment assets:



	U.S. Pawn		Mexico Pawn		Grupo Finmart		Other International		Total

	(in thousands)
Assets as of September 30, 2015
Cash and cash equivalents	$	4,812	$	3,662	$	2,880	$	812	$	12,166
Restricted cash	—		—		14,992		—		14,992
Pawn loans	143,500		16,464		—		—		159,964
Consumer loans, net	—		—		31,824		2,396		34,220
Service charges and fees receivable, net	28,338		2,544		19,105		205		50,192
Inventory, net	107,568		16,502		—		14		124,084
Investment in unconsolidated affiliate	—		—		—		56,182		56,182
Property and equipment, net	42,717		12,985		1,656		815		58,173
Restricted cash, non-current	—		—		2,883		—		2,883
Non-current consumer loans, net	—		—		75,824		—		75,824
Goodwill	244,330		7,316		75,814		—		327,460
Intangibles, net	14,208		338		13,195		8		27,749
Total separately identified segment assets	$	585,473	$	59,811	$	238,173	$	60,432	$	943,889



	U.S. Pawn		Mexico Pawn		Grupo Finmart		Other International		Total

	(in thousands)
Assets as of September 30, 2014
Cash and cash equivalents	$	6,000	$	3,904	$	5,405	$	1,690	$	16,999
Restricted cash	—		—		63,495		—		63,495
Pawn loans	145,258		17,186		—		—		162,444
Consumer loans, net	—		—		39,769		2,596		42,365
Service charges and fees receivable, net	28,374		2,468		7,172		548		38,562
Inventory, net	114,793		22,790		—		582		138,165
Investment in unconsolidated affiliate	—		—		—		91,781		91,781
Property and equipment, net	50,660		21,987		1,707		2,544		76,898
Restricted cash, non-current	—		—		5,070		—		5,070
Non-current consumer loans, net	—		—		85,004		—		85,004
Goodwill	228,629		11,418		95,980		—		336,027
Intangibles, net	13,697		609		21,051		1,379		36,736
Total separately identified segment assets	$	587,411	$	80,362	$	324,653	$	101,120	$	1,093,546

	U.S. Pawn		Mexico Pawn		Grupo Finmart		Other International		Total

	(in thousands)
Assets as of September 30, 2013
Cash and cash equivalents	$	4,632	$	5,284	$	4,328	$	1,093	$	15,337
Restricted cash	—		—		9,176		—		9,176
Pawn loans	142,930		13,707		—		—		156,637
Consumer loans, net	—		—		29,367		2,890		32,257
Service charges and fees receivable, net	28,250		1,823		12,143		610		42,826
Inventory, net	120,814		23,833		—		548		145,195
Investments in unconsolidated affiliates	—		—		—		97,085		97,085
Property and equipment, net	52,804		26,191		2,007		3,245		84,247
Restricted cash, non-current	—		—		3,509		—		3,509
Non-current consumer loans, net	—		303		65,185		—		65,488
Goodwill	228,629		11,717		98,492		—		338,838
Intangibles, net	15,209		2,653		21,383		1,453		40,698
Total separately identified segment assets	$	593,268	$	85,511	$	245,590	$	106,924	$	1,031,293

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



	September 30,
	2015		2014		2013

	(in thousands)
Total separately identified recorded segment assets	$	943,889	$	1,093,546	$	1,031,293
Corporate assets*	268,341		316,998		301,675
Total assets	$	1,212,230	$	1,410,544	$	1,332,968

* Fiscal years 2015, 2014 and 2013 include assets related to discontinued financial services of $4.6 million, $57.8 million and $153.2 million, respectively. See Note 2 for further discussion of discontinued operations.

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



	Fiscal Year Ended September 30,
	2015		2014		2013

	(in thousands)
Revenues:
United States	$	606,134	$	634,097	$	654,160
Mexico	169,058		152,629		141,186
Canada	13,177		13,566		12,640
United Kingdom	—		—		1,539
	$	788,369	$	800,292	$	809,525



	September 30,
	2015		2014		2013

	(in thousands)
Long-lived assets:
United States	$	341,052	$	360,203	$	404,723
Mexico	111,610		153,214		162,914
Canada	826		3,787		4,755
United Kingdom	—		—		42,538
Other	—		1,359		42
	$	453,488	$	518,563	$	614,972

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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599

Allowance for Losses and Credit Quality of Consumer Loans

Allowance for Losses and Credit Quality of Consumer Loans

12 Months Ended

Sep. 30, 2015

Receivables [Abstract]

NOTE 20: ALLOWANCE FOR LOSSES AND CREDIT QUALITY OF CONSUMER LOANS

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



Description	Allowance Balance at Beginning of Period		Charge-offs			Recoveries		Provision		Translation Adjustment			Allowance Balance at End of Period		Financing Receivable at End of Period

	(in thousands)
Unsecured short-term consumer loans:*
Year ended September 30, 2015	$	14,645	$	(31,428	)	$	16,315	$	12,744	$	(778	)	$	11,498	$	15,919
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

Secured short-term consumer loans:
Year ended September 30, 2015	$	1,049	$	(47,615	)	$	43,292	$	5,278	$	—		$	2,004	$	2,292
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

Unsecured long-term consumer loans:
Year ended September 30, 2015	$	38,087	$	(3,162	)	$	255	$	25,737	$	(10,272	)	$	50,645	$	158,293
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

* No aging allowance disclosure provided for these amounts as our policy is to charge-off all amounts greater than 60 days past due.

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.

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



	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

	(in thousands)
Secured short-term consumer loans:
September 30, 2015	$	113	$	862	$	704	$	574	$	2,253	$	39	$	—	$	2,292	$	2,004	$	—
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		—

Unsecured long-term consumer loans:
September 30, 2015
Performing Loans	$	6,783	$	6,179	$	6,776	$	5,766	$	25,504	$	87,272	$	—	$	112,776	$	5,128	$	5,766
Non-Performing Loans	553		701		613		41,670		43,537		1,980		—		45,517		45,517		—
	$	7,336	$	6,880	$	7,389	$	47,436	$	69,041	$	89,252	$	—	$	158,293	$	50,645	$	5,766

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

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, $11.7 million was paid, of which approximately $10.5 million was paid at closing, $0.6 million was paid on April 30, 2014 and $0.6 million was paid on November 28, 2014. The total price included deferred consideration of approximately $4.2 million, subject to the performance of the portfolio, of which approximately $2.1 million was paid on April 30, 2014. The remaining deferred consideration was paid on November 28, 2014. The fair value of the loan portfolio was $11.8 million as of the acquisition date.

Fair Value Measurements

12 Months Ended

Sep. 30, 2015

Fair Value Disclosures [Abstract]

Fair Value Measurements

NOTE 21: FAIR VALUE MEASUREMENTS

In accordance with FASB ASC 820-10, our assets and liabilities discussed below are classified in one of the following three categories based on the inputs used to develop their fair values:


•	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.

Recurring Fair Value Measurements

The tables below present our financial assets (liabilities) that are measured at fair value on a recurring basis as of September 30, 2015 and 2014:



	September 30, 2015			Fair Value Measurements Using
Financial assets (liabilities):	September 30, 2015			Level 1		Level 2			Level 3

	(in thousands)
Foreign currency forwards	$	10,681		$	—	$	10,681		$	—
Foreign currency forwards	3,488			—		3,488			—
Holding period adjustment	4			—		4			—
Convertible Notes Hedges	10,505			—		10,505			—
Contingent consideration	(2,601		)	—		—			(2,601		)
Convertible Notes Embedded Derivative	(10,505		)	—		(10,505		)	—
Net financial assets (liabilities)	$	11,572		$	—	$	14,173		$	(2,601	)

	September 30, 2014			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2014			Level 1		Level 2			Level 3

	(in thousands)
Foreign currency forwards	$	1,152		$	—	$	1,152		$	—
Foreign currency forwards	2,420			—		2,420			—
Convertible Notes Hedges	36,994			—		36,994			—
Contingent consideration	(3,758		)	—		—			(3,758		)
Convertible Notes Embedded Derivative	(36,994		)	—		(36,994		)	—
Net financial (liabilities) assets	$	(186	)	$	—	$	3,572		$	(3,758	)

Grupo Finmart measured the value of the forward currency forwards using Level 2 inputs such as 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 in the consolidated balance sheets under “Other assets, net” and “Deferred gains and other long-term liabilities.”

We measured the fair value of the Holding Period Adjustment 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 Holding Period Adjustment is recorded in the consolidated balance sheets under "Other assets, net."

We measured the fair value of the Convertible Notes Hedges and the Convertible Notes Embedded Derivative 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 in the consolidated balance sheets under “Other assets, net.” The Convertible Notes Embedded Derivative is recorded in the consolidated balance sheets under “Long-term debt, less current maturities.”

On April 26, 2013, Grupo Finmart, our 94%-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 was performance-based and will be determined over a period of four years from the date of purchase. Total contingent 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 used an income approach to measure the fair value of the contingent consideration using a probability-weighted discounted cash flow approach. Some of the significant inputs used for the valuation are not observable in the market and are thus Level 3 inputs. Contingent consideration is recorded in the consolidated balance sheets under "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 31, 2014. Refer to Note 2 for further detail on discontinued operations. We further made a $12.0 million earn out payment related to the Grupo Finmart acquisition, and recorded $0.6 million of other individually immaterial adjustments, bringing the contingent consideration liability to $3.8 million at September 30, 2014. During fiscal 2015, we recorded a $1.2 million valuation adjustment, bringing the contingent consideration liability to $2.6 million at September 30, 2015.

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

Our financial assets, temporary equity and liabilities as of September 30, 2015 and 2014 that are not measured at fair value in our consolidated balance sheets are as follows:



	Carrying Value			Estimated Fair Value
	September 30, 2015			September 30, 2015		Fair Value Measurement Using
	September 30, 2015			September 30, 2015		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	59,124		$	59,124	$	59,124	$	—	$	—
Restricted cash	15,137			15,137		15,137		—		—
Pawn loans	159,964			159,964		—		—		159,964
Consumer loans, net	36,533			37,559		—		—		37,559
Pawn service charges receivable, net	30,852			30,852		—		—		30,852
Consumer loan fees and interest receivable, net	19,802			19,802		—		—		19,802
Restricted cash, non-current	2,883			2,883		2,883		—		—
Non-current consumer loans, net	75,824			77,644		—		—		77,644
	$	400,119		$	402,965	$	77,144	$	—	$	325,821

Temporary equity:
Common stock, subject to possible redemption	$	11,696		$	11,438	$	—	$	—	$	11,438

Financial liabilities:
Cash Convertible Notes	$	193,932		$	169,050	$	—	$	169,050	$	—
Foreign currency debt	18,709		*	19,851		—		19,851		—
Consumer loans facility due 2019	42,689			40,774		—		40,774		—
Foreign currency unsecured notes	21,029		*	20,477		—		20,477		—
Foreign currency secured notes	20,554		*	22,476		—		22,476		—
Secured notes consolidated from VIEs	73,264		*	68,685		—		68,685		—
	$	370,177		$	341,313	$	—	$	341,313	$	—



	Carrying Value			Estimated Fair Value
	September 30, 2014			September 30, 2014		Fair Value Measurement Using
	September 30, 2014			September 30, 2014		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	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
	$	479,024		$	481,020	$	123,890	$	—	$	357,130

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

Financial liabilities:
Cash Convertible Notes	$	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		—
	$	391,171		$	389,988	$	54,178	$	335,810	$	—


*	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.

Based on the short-term nature of cash and cash equivalents, restricted cash, pawn loans, pawn service charges receivable and consumer loan fees and interest receivable, we estimate that their carrying value approximates fair value. Significant increases or decreases in the underlying assumptions used to value the pawn loans, pawn service charges receivable and consumer loan fees and interest receivable could significantly increase or decrease the fair value estimates disclosed above.

Consumer loans, other than those made by Grupo Finmart, have relatively short maturity periods that are generally 12 months; therefore, we estimate that their carrying value approximates fair value. Consumer loans made by Grupo Finmart have an average term of approximately 30 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 disclosed above.

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 disclosed above.

The fair value of the Common stock, subject to possible redemption was estimated by applying an income approach. This fair value measurement is based on significant Level 3 inputs that are not observable in the market. Key assumptions include a discount rate of 7%, which approximated the Company’s incremental borrowing rate. Significant increases or decreases in the underlying assumptions used to value the Common stock, subject to possible redemption could significantly increase or decrease the fair value estimates disclosed above.

We measured the fair value of our Cash Convertible Notes using quoted price inputs from Bloomberg. The Cash Convertible Notes are not actively traded and thus the price inputs represent a Level 2 measurement. There was a change in the valuation technique we used to measure our Cash Convertible Notes during the quarter ended March 31, 2015 as we believe the quoted price inputs obtained from Bloomberg more accurately represent the fair value of our Cash Convertible Notes. As the Cash Convertible Notes are not actively traded, the quoted price inputs obtained from Bloomberg are highly variable from day to day and thus the fair value estimates disclosed above could significantly increase or decrease.

We measured the fair value of our Cash Convertible Notes using an income approach prior to March 31, 2015. The fair value was based on the carrying value of the Cash Convertible Notes accreting to the $230.0 million redemption value using a discount rate of 7%, which approximated the Company’s incremental borrowing rate for a similar debt instrument (without the cash conversion feature) as of the date of issuance and thus utilizes Level 2 inputs.

We utilize credit quality-related zero rate curves, quoted price and yield inputs 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 measurements. For financial liability fair value measurements that are classified as Level 1 measurements, we utilized quoted price and yield inputs from Bloomberg and a price vendor authorized by the Comisión Nacional Bancaria y de Valores. We revised the price inputs and assumptions used to value our Consumer loans facility due 2019 during fiscal 2015 which caused a change in the classification of the fair value hierarchy from Level 1 to Level 2.

See Note 5 for discussion of the fair value of our investment in unconsolidated affiliate. See Note 10 for discussion of the fair value of our phantom share-based awards.

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, 2015

Derivative Instruments and Hedging Activities

NOTE 22: DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Derivative Instruments Previously 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 (the “foreign 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.

At the beginning of the quarter ended December 31, 2014, we discontinued hedge accounting for our foreign currency forwards due to a determination that repayment of the $30.0 million cross-border debt was to occur prior to maturity. As such, not all of the forecasted interest payments were expected to occur. Grupo Finmart received proceeds of $2.3 million from settlement of the portion of the foreign currency forwards attributable to the repaid cross-border debt during the quarter ended December 31, 2014. See Note 9, 9% Unsecured Notes Due 2015, for additional discussion of the cross-border debt.

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



		Fair Value of Derivative Instruments
Derivative Instrument	Balance Sheet Location	September 30, 2015		September 30, 2014

		(in thousands)
Foreign currency forwards	Prepaid expenses and other current assets	$	3,488	$	2,420



	Amount of (Loss) Gain Recognized in Other Comprehensive Income on Derivatives
	Fiscal Year Ended September 30,
Derivative Instrument	2015		2014			2013

	(in thousands)
Foreign currency forwards	$	—	$	(453	)	$	2,388



		Amount of Loss (Gain) on Derivatives Reclassified into Income from Accumulated Other Comprehensive Income
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2015			2014		2013

		(in thousands)
Foreign currency forwards	Other expense	$	(457	)	$	49	$	(2,536	)

Derivative Instruments not Designated as Hedging Instruments

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

During the fiscal years ended September 30, 2015 and 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 described in Note 24. 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 of Derivative Instruments
Derivative Instrument	Balance Sheet Location	September 30, 2015			September 30, 2014

		(in thousands)
Foreign currency forwards	Prepaid expenses and other current assets	$	10,681		$	1,152
Convertible Notes Hedges	Other assets, net	10,505			36,994
Cash Convertible Notes Embedded Derivative	Long-term debt, less current maturities	(10,505		)	(36,994		)



		Amount of Unrealized Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Income Statement Location	2015		2014		2013

		(in thousands)
Foreign currency forwards	Other expense	$	9,529	$	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
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41620-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624163-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579240-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624177-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624258-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5708775-113959

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5708773-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5618551-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5580258-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624181-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41638-113959

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Consolidated Financial Information

12 Months Ended

Sep. 30, 2015

Supplemental Consolidated Financial Information

NOTE 23: SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION

Supplemental Consolidated Balance Sheets Information

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



	September 30,
	2015			2014

	(in thousands)
Pawn service charges receivable, net:
Gross pawn service charges receivable	$	39,877		$	41,351
Allowance for uncollectible pawn service charges receivable	(9,025		)	(10,307		)
	$	30,852		$	31,044

Consumer loan fees and interest receivable, net:
Gross consumer loan fees and interest receivable	$	31,847		$	26,332
Allowance for uncollectible consumer loan fees and interest receivable	(12,045		)	(13,685		)
	$	19,802		$	12,647

Inventory, net:
Gross inventory	$	131,174		$	154,218
Inventory reserves	(7,090		)	(16,043		)
	$	124,084		$	138,175

Valuation and Qualifying Accounts

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



			Additions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period

	(in thousands)
Allowance for valuation of inventory:
Year Ended September 30, 2015	$	16,043	$	—	$	—	$	8,953	$	7,090
Year Ended September 30, 2014	4,246		11,797		—		—		16,043
Year Ended September 30, 2013	5,574		—		—		1,328		4,246
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2015	$	10,307	$	—	$	—	$	1,282	$	9,025
Year Ended September 30, 2014	9,974		—		333		—		10,307
Year Ended September 30, 2013	11,427		—		—		1,453		9,974
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2015	$	13,685	$	—	$	—	$	1,640	$	12,045
Year Ended September 30, 2014	462		—		13,223		—		13,685
Year Ended September 30, 2013	3,763		—		—		3,301		462
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2015	$	164	$	6,055	$	—	$	—	$	6,219
Year Ended September 30, 2014	659		—		—		495		164
Year Ended September 30, 2013	2,242		—		—		1,583		659

Variable Interest Entities

12 Months Ended

Sep. 30, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Variable Interest Entities

NOTE 24: VARIABLE INTEREST ENTITIES

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 and the first quarter of fiscal 2015, 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. During fiscal 2014 and the first quarter of fiscal 2015, Grupo Finmart completed six transfers of consumer loans to various securitization trusts. We consolidate those securitization trusts under the VIE model. 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 21 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
10,900 payroll loans transferred to VIE B in December 2014	13.9		1.5		22.0

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) earned by our consolidated VIEs was $34.4 million and $16.2 million for the years ended September 30, 2015 and 2014. Related expenses, consisting primarily of interest expense, foreign exchange losses and consumer loan bad debt expense were $30.4 million and $7.4 million for the years ended September 30, 2015 and 2014, respectfully. These amounts do not include intercompany transactions which are eliminated in our consolidated financial statements.

See “Non-recourse debt to EZCORP, Inc.” in Note 9 for a description of debt and “Derivative instruments discontinued as cash flow hedging instruments” in Note 22 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.

Information about our involvement with these VIEs has been aggregated as the VIEs are similar and we believe separate reporting would not provide more useful information. Our current carrying value of cash collateral and other assets, is included in “Prepaid expenses and other assets” in our consolidated balance sheets and expected LOC losses and accounts payable are included in “Accounts payable and other accrued expenses” in our consolidated balance sheets. Information pertaining to these VIEs is summarized below:



	September 30,
	2015		2014

	(in thousands)
Consumer loans:
Cash collateral and other assets	$	723	$	9,135
Expected LOC losses	880		4,708
Accounts payable	40		1,026
Maximum exposure for LOC losses (1)	1,294		29,502

(1) These amounts are not recorded in our consolidated balance sheets. Of the total maximum exposure for LOC losses as of September 30, 2014, $7.8 million was secured by titles to customers’ automobiles.

Restatement of Consolidated Financial Statements

12 Months Ended

Sep. 30, 2015

Accounting Changes and Error Corrections [Abstract]

Restatement of Consolidated Financial Statements

NOTE 25: RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS

Correction of Accounting Errors

On November 9, 2015, the Company filed an amended Annual Report on Form 10-K/A for the fiscal year ended September 30, 2014 as 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 were sold to special purpose trusts for the benefit of third parties. These transactions were previously accounted for as sales. Management concluded that the special purpose trusts should have been consolidated variable interest entities and the transactions should have been accounted for as transfers of financial assets to those consolidated variable interest entities.


•	Management also concluded that the Company 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 included adjustments for certain other accounting errors. 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 determined that it was appropriate to make adjustments for all such previously unrecorded errors. These adjustments were primarily to correct for immaterial timing differences related to revenue recognition, impairment charges, inventory reserve estimates and other items.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Consolidation

Principles of Consolidation

Restructuring Charges

Equity Method Investments

Pawn Loan and Sales Revenue Recognition

Consumer Loans and Fees and Interest Receivable

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.

The following policies primarily pertain to our USFS operations, which have been included as discontinued operations. For additional information about our discontinued operations, see Note 2.

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 reserves on loan principal and accrued interest reserves for performing loans based on historical experience.

The following policies primarily pertain to our USFS operations, which have been included as discontinued operations. For additional information about our discontinued operations, see Note 2.

Inventory and Cost of Goods Sold

Earnings per Share

Earnings per Share and Common Stock

Common Stock, Common Stock Subject to Possible Redemption, and Treasury Stock

Common Stock, Subject to Possible Redemption

Treasury Stock

Cash and Cash Equivalents and Cash Concentrations

“Other adjustments” included in cash provided by operating activities on the consolidated statements of cash flows primarily includes loss on re-measurement of foreign denominated transactions.

Software Development Costs

Customer Layaways

Goodwill and Other Intangible Assets

Property and Equipment

Valuation of Tangible Long-Lived Assets

In addition to the assumptions associated with the determination of projected future cash flows, we consider the assessment of potential triggering events to be a critical estimate.

Fair value of Financial Instruments

Fair Value of Financial Instruments

Derivative Instruments and Hedging Activities

Acquisitions

Foreign Currency Translation

Operations Expense

Administrative Expense

Advertising

Advertising costs are expensed as incurred and included in “Administrative” expense in our consolidated statements of operations.

Income Taxes

Stock Compensation

Use of Estimates

Use of Estimates and Assumptions

Recently Adopted and Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

Discontinued Operations and Restructuring (Tables)

12 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations



	Fiscal Year Ended September 30,
	2015		2014			2013

	(in thousands)
Goodwill impairment	$	10,550	$	84,158		$	—
Long-lived assets impairment	1,685		11,795			5,605
Other (a)	21,045		7,590			896
Asset disposals	7,443		2,882			7,081
Lease termination costs	1,720		1,504			8,608
Reversal of contingent consideration payable	—		(4,792		)	—
	$	42,443	$	103,137		$	22,190

(a)

Changes in the accrued amounts pertaining to the above charges are summarized as follows:



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in millions)
Beginning balance	$	8.9		$	7.1		$	—
Charged to expense	10.6			9.1			8.7
Cash payments	(12.3		)	(4.0		)	(1.6		)
Other (a)	(0.8		)	(3.3		)	—
Ending balance	$	6.4		$	8.9		$	7.1


(a)	Includes adjustments due to foreign currency effects and other individually immaterial adjustments.

Schedule of Restructuring Expense



	Fiscal Year Ended September 30,
	2015

	(in thousands)
Long-lived assets impairment	$	2,346
Other (a)	3,447
Asset disposals	3,650
Lease termination costs	7,637
	$	17,080


(a)	Includes costs related to employee severance and other.

Schedule of Restructuring Reserve

Changes in the balance of these restructuring costs are summarized as follows:



	Fiscal Year Ended September 30,
	2015

	(in thousands)
Beginning balance	$	—
Charged to expense	9,469
Cash payments	(1,393		)
Ending balance	$	8,076

Changes in the balance of these restructuring costs are summarized as follows:



	Fiscal Year Ended September 30,
	2015			2014

	(in thousands)
Beginning balance	$	6,121		$	—
Charged to expense	763			6,664
Cash payments	(3,983		)	(543		)
Ending balance	$	2,901		$	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
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721673-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721677-107760

Net components of basic and diluted earnings per share

Earnings per Share (Tables)

12 Months Ended

Sep. 30, 2015

Earnings Per Share [Abstract]

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



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in thousands, except per share amounts)
Net (loss) income from continuing operations attributable to EZCORP, Inc. (A)	$	(59,133	)	$	3,394		$	23,749
Loss from discontinued operations, net of tax (B)	(27,316		)	(68,093		)	(1,441		)
Net (loss) income attributable to EZCORP (C)	$	(86,449	)	$	(64,699	)	$	22,308

Weighted average outstanding shares of common stock (D)	54,369			54,148			53,657
Dilutive effect of stock options and restricted stock	—			144			80
Weighted average common stock and common stock equivalents (E)	54,369			54,292			53,737

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / D)	$	(1.09	)	$	0.05		$	0.44
Discontinued operations (B / D)	(0.50		)	(1.25		)	(0.03		)
Basic (loss) earnings per share (C / D)	$	(1.59	)	$	(1.20	)	$	0.41

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (A / E)	$	(1.09	)	$	0.06		$	0.44
Discontinued operations (B / E)	(0.50		)	(1.25		)	(0.03		)
Diluted (loss) earnings per share (C / E)	$	(1.59	)	$	(1.19	)	$	0.41

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

Strategic Investments (Tables)

12 Months Ended

Sep. 30, 2015

Equity Method Investments and Joint Ventures [Abstract]

Schedule of equity method investments

The table below summarizes the carrying amount and fair value of Cash Converters International as of the dates indicated after translation to U.S. dollars:



	September 30,
	2015		2014

	(in thousands)
Cash Converters International:
Carrying amount	$	56,182	$	91,781
Fair value	56,182		128,956

The following tables present summary financial information for Cash Converters International’s most recently reported results as of September 30, 2015 after translation to United States dollars:



	June 30
	2015		2014

	(in thousands)
Current assets	$	186,472	$	207,415
Non-current assets	151,287		178,764
Total assets	$	337,759	$	386,179

Current liabilities	$	86,374	$	95,242
Non-current liabilities	51,044		60,441
Shareholders’ equity:
Equity attributable to owners of the parent	$	200,340	$	233,788
Noncontrolling interest	1		(3,292		)
Total liabilities and shareholders’ equity	$	337,759	$	386,179



	Fiscal Year Ended June 30,
	2015			2014			2013

	(in thousands)
Gross revenues	$	313,748		$	304,432		$	280,059
Gross profit	197,873			195,325			183,368
(Loss) profit attributable to:
Owners of the company	$	(17,980	)	$	22,206		$	33,754
Noncontrolling interest	(169		)	(2,809		)	—
(Loss) profit for the year	$	(18,149	)	$	19,397		$	33,754

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

Major classifications of property and equipment

Major classifications of property and equipment were as follows:



	September 30,
	2015							2014
	Carrying Amount		Accumulated Depreciation			Net Book Value		Carrying Amount		Accumulated Depreciation			Net Book Value

	(in thousands)
Land	$	4	$	—		$	4	$	4	$	—		$	4
Buildings and improvements	78,820		(48,385		)	30,435		95,365		(45,893		)	49,472
Furniture and equipment	96,314		(57,183		)	39,131		101,206		(54,498		)	46,708
Capital lease equipment	—		—			—		1,600		(756		)	844
Software	34,849		(31,222		)	3,627		36,194		(30,136		)	6,058
Construction in progress	2,397		—			2,397		2,814		—			2,814
	$	212,384	$	(136,790	)	$	75,594	$	237,183	$	(131,283	)	$	105,900

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2015

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,
	2015		2014

	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	5,676		6,990
Domain name	—		13
	$	14,512	$	15,839

Changes in the carrying value of goodwill, by segment

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



	U.S. Pawn		Mexico Pawn			Grupo Finmart			Other International		Discontinued Operations			Consolidated

	(in thousands)
Balances as of September 30, 2013	$	228,629	$	11,717		$	98,492		$	—	$	94,462		$	433,300
Goodwill impairment	—		—			—			—		(84,158		)	(84,158		)
Effect of foreign currency translation changes	—		(299		)	(2,512		)	—		246			(2,565		)
Balances as of September 30, 2014	$	228,629	$	11,418		$	95,980		$	—	$	10,550		$	346,577
Acquisitions	15,701		—			—			—		—			15,701
Goodwill impairment	—		(1,703		)	—			—		(10,550		)	(12,253		)
Effect of foreign currency translation changes	—		(2,399		)	(20,166		)	—		—			(22,565		)
Balances as of September 30, 2015	$	244,330	$	7,316		$	75,814		$	—	$	—		$	327,460

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,
	2015							2014
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value

	(in thousands)
Real estate finders’ fees	$	1,643	$	(733	)	$	910	$	1,500	$	(713	)	$	787
Non-compete agreements	3,908		(3,147		)	761		3,823		(3,432		)	391
Favorable lease	1,001		(569		)	432		1,001		(484		)	517
Franchise rights	—		—			—		1,432		(210		)	1,222
Contractual relationship	13,579		(4,770		)	8,809		17,640		(4,418		)	13,222
Internally developed software	20,659		(4,959		)	15,700		23,851		(5,092		)	18,759
Deferred financing costs	16,614		(7,443		)	9,171		19,236		(4,093		)	15,143
Other	502		(363		)	139		547		(341		)	206
	$	57,906	$	(21,984	)	$	35,922	$	69,030	$	(18,783	)	$	50,247

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,
	2015		2014		2013

	(in thousands)
Amortization expense in continuing operations	$	5,690	$	5,317	$	3,402
Amortization expense in discontinued operations	583		1,976		1,859
Operations expense	103		111		108
Interest expense	4,150		5,137		3,208
	$	10,526	$	12,541	$	8,577

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)
2016	$	7,052	$	106	$	2,985
2017	5,809		106		2,391
2018	5,328		106		2,320
2020	2,820		78		1,472
2021	2,348		72		3

Accounts Payable and Other Accrued Expenses (Tables)

12 Months Ended

Sep. 30, 2015

Payables and Accruals [Abstract]

Other Current Liabilities

Accounts payable and other accrued expenses consisted of the following:



	September 30,
	2015		2014

	(in thousands)
Trade accounts payable	$	40,439	$	30,288
Accrued payroll	10,955		14,260
Bonus accrual	6,823		6,300
Other payroll related expenses	3,569		4,137
Accrued interest	3,654		3,337
Accrued rent and property taxes	11,491		14,064
Accrual for expected losses on credit service letters of credit	880		4,708
Collected funds payable to unaffiliated lenders under credit service programs	40		1,026
Deferred revenues	3,888		7,038
Other accrued expenses	14,648		9,835
Restructuring reserve	11,484		—
	$	107,871	$	94,993

Other current liabilities consisted of the following



	September 30,
	2015		2014

	(in thousands)
Deferred consideration payable	$	15,384	$	8,595
	$	15,384	$	8,595

Long-Term Debt and Capital Lease Obligations (Tables)

12 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

Long-term debt instruments and balances under capital lease obligations

The following table presents our long-term debt instruments and balances under capital lease obligations outstanding as of September 30, 2015 and 2014:



	September 30, 2015					September 30, 2014
	Carrying Amount		Debt Discount			Carrying Amount		Debt (Discount) Premium

	(in thousands)
Recourse to EZCORP:
2.125% Cash convertible senior notes due 2019	$	193,932	$	(36,068	)	$	185,693	$	(44,307	)
Cash convertible senior notes due 2019 embedded derivative	10,505		—			36,994		—
Capital lease obligations	—		—			418		—
Non-recourse to EZCORP:
Secured foreign currency debt up to $4 million due 2014*	—		—			63		3
Secured foreign currency debt up to $9 million due 2014*	—		—			86		—
Secured foreign currency debt up to $15 million due 2016*	1,142		—			4,796		—
Secured foreign currency debt up to $18 million due 2017*	17,567		—			22,240		—
Consumer loans facility due 2019	42,689		—			54,045		—
10% unsecured notes due 2014	—		—			1,158		—
8.5% unsecured notes due 2015	12,372		—			29,875		—
10% unsecured notes due 2015	1,500		—			943		—
11% unsecured notes due 2015	3,868		—			4,897		—
17% secured notes due 2015 consolidated from VIEs	—		—			3,207		—
10% unsecured notes due 2016	1,885		—			118		—
12% secured notes due 2016	2,928		—			3,881		174
13% unsecured notes due 2016	1,171		—			—		—
15% unsecured notes due 2016	233		—			—		—
15% secured notes due 2016 consolidated from VIEs	5,397		—			9,638		—
11% secured notes due 2017 consolidated from VIEs	56,113		—			28,572		—
14.5% secured notes due 2017 consolidated from VIEs	11,754		—			19,645		—
12.4% secured notes due 2020	17,626		—			22,314		—
Total	380,682		(36,068		)	428,583		(44,130		)
Less current portion	74,345		—			36,529		177
Total long-term debt and capital lease obligations	$	306,337	$	(36,068	)	$	392,054	$	(44,307	)

* Maximum amounts of debt are translated from Mexican pesos to United States dollars as of September 30, 2015.

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

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

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

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

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

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

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

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

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

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

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

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

Common Stock and Stock Compensation (Tables)

12 Months Ended

Sep. 30, 2015

Information on Class A Common Stock issued as acquisition consideration



	Fiscal Year Ended September 30,
	2015	2014	2013

	(in thousands)
Shares issued due to acquisitions	1,168	—	1,965
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,
	2015			2014			2013

	(in thousands)
Gross compensation costs:
Phantom stock	$	3,932		$	—		$	—
Restricted stock	(1,558		)	6,845			7,128
Total gross compensation costs	2,374			6,845			7,128

Income tax benefits:
Restricted stock	—			(3,576		)	(2,460		)
Total income tax benefits	—			(3,576		)	(2,460		)
Net compensation expense	$	2,374		$	3,269		$	4,668

Schedule of assumptions for phantom share-based awards



Expected volatility of EZCORP, Inc. Class A Common Stock	49.7	%
Risk-free interest rate	1.9	%
Expected term in years	6
Cost of equity	11.5	%
Dividend yield	—

Summary of restricted stock award activity



	Shares		Weighted Average Grant Date Fair Value

Outstanding as of September 30, 2014	685,551		$	19.82
Granted	94,000		10.34
Released (a)	(132,412	)	14.03
Forfeited	(63,978	)	20.79
Outstanding as of September 30, 2015	583,161		$	18.94


(a)	Approximately 22,009 shares were withheld to satisfy related federal income tax withholding.



	Fiscal Year Ended September 30,
	2015		2014		2013

	(in millions except per share amounts)
Weighted average grant-date fair value per share granted (a)	$	10.34	$	14.58	$	20.43
Total grant date fair value of shares vested	$	1.8	$	7.6	$	10.7

Summary of option activity

The following is a summary of option activity:



	Fiscal Year Ended September 30,
	2015		2014		2013

	(in millions except share amounts)
Shares issued due to stock option exercises	—		100		18,000
Proceeds due to stock option exercises	$	—	$	—	$	0.05
Tax benefit from stock option exercises	$	—	$	—	$	—
Intrinsic value of stock options exercised	$	—	$	—	$	0.28

Temporary Equity (Tables)

12 Months Ended

Sep. 30, 2015

Temporary Equity Disclosure [Abstract]

Summary of Temporary Equity Activity

The following table provides a summary of the activity in our temporary equity balances:



	Common Stock, Subject to Possible Redemption		Redeemable Noncontrolling Interest			Total Temporary Equity

	(in thousands)
Balances as of September 30, 2013	$	—	$	47,297		$	47,297
Sale of additional shares to parent	—		(15,496		)	(15,496		)
Net loss attributable to redeemable noncontrolling interest	—		(7,387		)	(7,387		)
Foreign currency translation adjustment attributable to redeemable noncontrolling interest	—		(1,460		)	(1,460		)
Effective portion of cash flow hedge	—		(154		)	(154		)
Balances as of September 30, 2014	$	—	$	22,800		$	22,800
Issuance of common stock, subject to possible redemption	11,696		—			11,696
Sale of additional shares to parent	—		(9,267		)	(9,267		)
Net loss attributable to redeemable noncontrolling interest	—		(5,015		)	(5,015		)
Foreign currency translation adjustment attributable to redeemable noncontrolling interest	—		(5,312		)	(5,312		)
Effective portion of cash flow hedge	—		29			29
Balances as of September 30, 2015	$	11,696	$	3,235		$	14,931

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Components of income tax provision

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



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in thousands)
Current:
Federal	$	(6,149	)	$	10,060		$	23,437
State and foreign	2,000			(11,132		)	593
	(4,149		)	(1,072		)	24,030
Deferred:
Federal	(5,643		)	(1,220		)	(17,689		)
State and foreign	(16,903		)	(4,954		)	2,756
	(22,546		)	(6,174		)	(14,933		)
Total income tax (benefit) expense	$	(26,695	)	$	(7,246	)	$	9,097

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

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



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in thousands)
Income taxes (benefit) at the federal statutory rate	$	(31,798	)	$	(3,933	)	$	11,071
Non-deductible expense related to incentive stock options	13			—			—
State income tax, net of federal benefit	(701		)	(1,543		)	271
Change in valuation allowance	6,055			481			680
Federal tax credits	(4,567		)	(124		)	(314		)
Foreign tax credit and valuation allowance	(3,440		)	(2,174		)	(3,263		)
Tax basis balance sheet adjustment	4,488			—			—
Effect of permanently reinvesting foreign earnings	880			(445		)	86
Other	2,375			492			566
Total income tax (benefit) expense	$	(26,695	)	$	(7,246	)	$	9,097
Effective tax rate	29		%	64		%	29		%

Significant components of deferred tax assets and liabilities

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



	September 30,
	2015			2014

	(in thousands)
Deferred tax assets:
Albemarle & Bond loss carryforward	$	—		$	4,067
Cash Converters International impairment	10,438			—
Tax over book inventory	11,402			15,599
Accrued liabilities	31,034			16,536
Pawn service charges receivable	—			3,450
Book over tax depreciation	4,988			—
Book over tax amortization	—			1,066
Prepaid expenses	2,316			—
Stock compensation	431			—
Foreign tax credit	4,567			—
Foreign income and dividends	9,767			—
State and foreign net operating loss carry-forwards	14,904			198
Total deferred tax assets	89,847			40,916
Deferred tax liabilities:
Tax over book amortization	14,507			—
Foreign income and dividends	—			476
Tax over book depreciation	—			8,299
Stock compensation	—			875
Prepaid expenses	—			1,388
Total deferred tax liabilities	14,507			11,038
Net deferred tax asset	75,340			29,878
Valuation allowance	(6,219		)	(164		)
Net deferred tax asset	$	69,121		$	29,714

Leases (Tables)

12 Months Ended

Sep. 30, 2015

Leases [Abstract]

Schedule of future minimum payments and sublease revenue

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



	September 30, 2015
Fiscal Year Ended September 30,	Operating Lease Payments		Sublease Revenue

	(in thousands)
2016	$	52,715	$	918
2017	45,503		852
2018	36,685		783
2019	28,942		715
2020	22,932		736
Thereafter	88,970		3,172
	$	275,747	$	7,176

Schedule of rent expense



	Fiscal Year Ended September 30,
	2015			2014			2013

	(in thousands)
Gross rent expense from continuing operations	$	59,784		$	59,565		$	54,731
Sublease rent revenue from continuing operations	(479		)	(263		)	(217		)
Net rent expense from continuing operations	$	59,305		$	59,302		$	54,514

Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2015

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,
	2015		2014		2013

	(in thousands)
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$	547	$	570	$	557

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,
	2015		2014		2013

	(in thousands)
Contributions to the Supplemental Executive Retirement Plan	$	356	$	499	$	1,069
Amortized expense due to Supplemental Executive Retirement Plan	405		484		976

Quarterly Information (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2015

Quarterly Financial Information Disclosure [Abstract]

Schedule of quarterly information



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter

	(in thousands, except per share amounts)
Year Ended September 30, 2015
Total revenues	$	212,724		$	205,190		$	181,621		$	188,834
Net revenues	117,056			113,570			107,988			106,329
(Loss) income from continuing operations, net of tax	2,801			(4,294		)	(1,401		)	(61,254		)
(Loss) income from discontinued operations, net of tax	6,877			4,731			(8,836		)	(30,088		)
Net (loss) income	9,678			437			(10,237		)	(91,342		)
Net loss from continuing operations attributable to redeemable noncontrolling interest	(1,934		)	(906		)	(390		)	(1,785		)
Net (loss) income attributable to EZCORP, Inc.	$	11,612		$	1,343		$	(9,847	)	$	(89,557	)

Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.09		$	(0.06	)	$	(0.01	)	$	(1.08	)
Discontinued operations	0.13			0.09			(0.16		)	(0.55		)
Basic (loss) earnings per share	$	0.22		$	0.03		$	(0.17	)	$	(1.63	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.09		$	(0.06	)	$	(0.01	)	$	(1.08	)
Discontinued operations	0.13			0.09			(0.16		)	(0.55		)
Diluted (loss) earnings per share	$	0.22		$	0.03		$	(0.17	)	$	(1.63	)

Year Ended September 30, 2014
Total revenues	$	210,345		$	205,179		$	188,117		$	196,651
Net revenues	121,386			117,256			110,517			107,615
(Loss) income from continuing operations, net of tax	10,091			(7,216		)	(1,568		)	(5,300		)
(Loss) income from discontinued operations, net of tax	6,843			11,805			3,161			(89,902		)
Net (loss) income	16,934			4,589			1,593			(95,202		)
Net loss 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	$	0.22		$	(0.10	)	$	0.01		$	(0.07	)
Discontinued operations	0.13			0.21			0.06			(1.68		)
Basic (loss) earnings per share	$	0.35		$	0.11		$	0.07		$	(1.75	)

Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations	$	0.22		$	(0.10	)	$	0.01		$	(0.07	)
Discontinued operations	0.12			0.21			0.06			(1.68		)
Diluted (loss) earnings per share	$	0.34		$	0.11		$	0.07		$	(1.75	)

Segment Information (Tables)

12 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Schedule of operating segment information

The following tables present operating segment information for the three years ending September 30, 2015, 2014 and 2013, including reclassifications discussed in Note 1.



	Fiscal Year Ended September 30, 2015
	U.S. Pawn			Mexico Pawn			Grupo Finmart			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	334,635		$	65,408		$	—		$	2,075		$	402,118		$	—		$	402,118
Jewelry scrapping sales	54,343			3,267			—			363			57,973			—			57,973
Pawn service charges	216,211			30,993			—			—			247,204			—			247,204
Consumer loan fees and interest	—			—			68,114			9,952			78,066			—			78,066
Other revenues	945			1,021			255			787			3,008			—			3,008
Total revenues	606,134			100,689			68,369			13,177			788,369			—			788,369
Merchandise cost of goods sold	218,953			47,371			—			1,465			267,789			—			267,789
Jewelry scrapping cost of goods sold	42,845			2,954			—			267			46,066			—			46,066
Consumer loan bad debt	—			—			26,446			3,125			29,571			—			29,571
Net revenues	344,336			50,364			41,923			8,320			444,943			—			444,943
Operating expenses (income):
Operations	244,232			43,927			32,664			6,780			327,603			—			327,603
Administrative	—			—			—			—			—			72,986			72,986
Depreciation and amortization	15,227			4,440			2,584			616			22,867			10,676			33,543
Loss (gain) on sale or disposal of assets	995			258			—			(1		)	1,252			1,407			2,659
Interest expense	60			15			25,817			—			25,892			16,310			42,202
Interest income	(42		)	(78		)	(1,330		)	—			(1,450		)	(158		)	(1,608		)
Equity in net loss of unconsolidated affiliates	—			—			—			5,473			5,473			—			5,473
Impairment of investments	—			—			—			29,237			29,237			—			29,237
Restructuring	4,016			799			—			2,563			7,378			9,702			17,080
Other expense	—			1,988			4,424			7			6,419			192			6,611
Segment contribution (loss)	$	79,848		$	(985	)	$	(22,236	)	$	(36,355	)	$	20,272
Loss from continuing operations before income taxes													$	20,272		$	(111,115	)	$	(90,843	)



	Fiscal Year Ended September 30, 2014
	U.S. Pawn			Mexico Pawn			Grupo Finmart			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	325,337		$	60,302		$	—		$	2,383		$	388,022		$	—		$	388,022
Jewelry scrapping sales	89,471			6,302			—			468			96,241			—			96,241
Pawn service charges	217,891			30,487			—			—			248,378			—			248,378
Consumer loan fees and interest	—			—			53,377			10,325			63,702			—			63,702
Other revenues	1,377			1,016			1,145			411			3,949			—			3,949
Total revenues	634,076			98,107			54,522			13,587			800,292			—			800,292
Merchandise cost of goods sold	205,144			42,044			—			1,449			248,637			—			248,637
Jewelry scrapping cost of goods sold	66,713			5,807			—			310			72,830			—			72,830
Consumer loan bad debt	5			—			19,605			2,441			22,051			—			22,051
Net revenues	362,214			50,256			34,917			9,387			456,774			—			456,774
Operating expenses (income):
Operations	236,225			48,907			32,184			8,605			325,921			—			325,921
Administrative	—			—			—			—			—			79,944			79,944
Depreciation and amortization	13,333			5,374			2,503			817			22,027			9,735			31,762
(Gain) loss on sale or disposal of assets	(6,809		)	27			—			(23		)	(6,805		)	964			(5,841		)
Interest expense	3			25			20,478			—			20,506			7,883			28,389
Interest income	(18		)	(3		)	(999		)	—			(1,020		)	(278		)	(1,298		)
Equity in net income of unconsolidated affiliates	—			—			—			(5,948		)	(5,948		)	—			(5,948		)
Impairment of investments	—			—			—			7,940			7,940			—			7,940
Restructuring	—			—			—			—			—			6,664			6,664
Other expense (income)	1			116			(121		)	109			105			375			480
Segment contribution (loss)	$	119,479		$	(4,190	)	$	(19,128	)	$	(2,113	)	$	94,048
Loss from continuing operations before income taxes													$	94,048		$	(105,287	)	$	(11,239	)



	Fiscal Year Ended September 30, 2013
	U.S. Pawn			Mexico Pawn			Grupo Finmart			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	308,462		$	57,564		$	—		$	2,059		$	368,085		$	—		$	368,085
Jewelry scrapping sales	122,484			8,540			—			651			131,675			—			131,675
Pawn service charges	221,775			29,579			—			—			251,354			—			251,354
Consumer loan fees and interest	—			—			42,527			9,334			51,861			—			51,861
Other revenues	1,438			1,017			1,959			2,136			6,550			—			6,550
Total revenues	654,159			96,700			44,486			14,180			809,525			—			809,525
Merchandise cost of goods sold	182,071			35,470			—			1,076			218,617			—			218,617
Jewelry scrapping cost of goods sold	88,212			7,496			—			407			96,115			—			96,115
Consumer loan bad debt	—			—			11,714			2,646			14,360			—			14,360
Net revenues	383,876			53,734			32,772			10,051			480,433			—			480,433
Operating expenses (income):
Operations	229,115			44,775			17,593			10,205			301,688			—			301,688
Administrative	—			—			—			—			—			70,493			70,493
Depreciation and amortization	12,111			4,706			2,227			849			19,893			8,203			28,096
Loss on sale or disposal of assets	105			17			—			45			167			1,133			1,300
Interest expense	52			85			11,929			—			12,066			4,123			16,189
Interest income	(7		)	(66		)	(669		)	—			(742		)	(250		)	(992		)
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)	1			33			(251		)	1,549			1,332			745			2,077
Segment contribution (loss)	$	142,499		$	4,184		$	1,943		$	(32,555	)	$	116,071
Income from continuing operations before income taxes													$	116,071		$	(84,447	)	$	31,624

Reconciliation of segment assets to consolidated

The following table presents separately identified segment assets:



	U.S. Pawn		Mexico Pawn		Grupo Finmart		Other International		Total

	(in thousands)
Assets as of September 30, 2015
Cash and cash equivalents	$	4,812	$	3,662	$	2,880	$	812	$	12,166
Restricted cash	—		—		14,992		—		14,992
Pawn loans	143,500		16,464		—		—		159,964
Consumer loans, net	—		—		31,824		2,396		34,220
Service charges and fees receivable, net	28,338		2,544		19,105		205		50,192
Inventory, net	107,568		16,502		—		14		124,084
Investment in unconsolidated affiliate	—		—		—		56,182		56,182
Property and equipment, net	42,717		12,985		1,656		815		58,173
Restricted cash, non-current	—		—		2,883		—		2,883
Non-current consumer loans, net	—		—		75,824		—		75,824
Goodwill	244,330		7,316		75,814		—		327,460
Intangibles, net	14,208		338		13,195		8		27,749
Total separately identified segment assets	$	585,473	$	59,811	$	238,173	$	60,432	$	943,889



	U.S. Pawn		Mexico Pawn		Grupo Finmart		Other International		Total

	(in thousands)
Assets as of September 30, 2014
Cash and cash equivalents	$	6,000	$	3,904	$	5,405	$	1,690	$	16,999
Restricted cash	—		—		63,495		—		63,495
Pawn loans	145,258		17,186		—		—		162,444
Consumer loans, net	—		—		39,769		2,596		42,365
Service charges and fees receivable, net	28,374		2,468		7,172		548		38,562
Inventory, net	114,793		22,790		—		582		138,165
Investment in unconsolidated affiliate	—		—		—		91,781		91,781
Property and equipment, net	50,660		21,987		1,707		2,544		76,898
Restricted cash, non-current	—		—		5,070		—		5,070
Non-current consumer loans, net	—		—		85,004		—		85,004
Goodwill	228,629		11,418		95,980		—		336,027
Intangibles, net	13,697		609		21,051		1,379		36,736
Total separately identified segment assets	$	587,411	$	80,362	$	324,653	$	101,120	$	1,093,546

	U.S. Pawn		Mexico Pawn		Grupo Finmart		Other International		Total

	(in thousands)
Assets as of September 30, 2013
Cash and cash equivalents	$	4,632	$	5,284	$	4,328	$	1,093	$	15,337
Restricted cash	—		—		9,176		—		9,176
Pawn loans	142,930		13,707		—		—		156,637
Consumer loans, net	—		—		29,367		2,890		32,257
Service charges and fees receivable, net	28,250		1,823		12,143		610		42,826
Inventory, net	120,814		23,833		—		548		145,195
Investments in unconsolidated affiliates	—		—		—		97,085		97,085
Property and equipment, net	52,804		26,191		2,007		3,245		84,247
Restricted cash, non-current	—		—		3,509		—		3,509
Non-current consumer loans, net	—		303		65,185		—		65,488
Goodwill	228,629		11,717		98,492		—		338,838
Intangibles, net	15,209		2,653		21,383		1,453		40,698
Total separately identified segment assets	$	593,268	$	85,511	$	245,590	$	106,924	$	1,031,293

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



	September 30,
	2015		2014		2013

	(in thousands)
Total separately identified recorded segment assets	$	943,889	$	1,093,546	$	1,031,293
Corporate assets*	268,341		316,998		301,675
Total assets	$	1,212,230	$	1,410,544	$	1,332,968

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,
	2015		2014		2013

	(in thousands)
Revenues:
United States	$	606,134	$	634,097	$	654,160
Mexico	169,058		152,629		141,186
Canada	13,177		13,566		12,640
United Kingdom	—		—		1,539
	$	788,369	$	800,292	$	809,525

Schedule of long-lived assets by geographic information



	September 30,
	2015		2014		2013

	(in thousands)
Long-lived assets:
United States	$	341,052	$	360,203	$	404,723
Mexico	111,610		153,214		162,914
Canada	826		3,787		4,755
United Kingdom	—		—		42,538
Other	—		1,359		42
	$	453,488	$	518,563	$	614,972

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

12 Months Ended

Sep. 30, 2015

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 receivable for the periods presented:



Description	Allowance Balance at Beginning of Period		Charge-offs			Recoveries		Provision		Translation Adjustment			Allowance Balance at End of Period		Financing Receivable at End of Period

	(in thousands)
Unsecured short-term consumer loans:*
Year ended September 30, 2015	$	14,645	$	(31,428	)	$	16,315	$	12,744	$	(778	)	$	11,498	$	15,919
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

Secured short-term consumer loans:
Year ended September 30, 2015	$	1,049	$	(47,615	)	$	43,292	$	5,278	$	—		$	2,004	$	2,292
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

Unsecured long-term consumer loans:
Year ended September 30, 2015	$	38,087	$	(3,162	)	$	255	$	25,737	$	(10,272	)	$	50,645	$	158,293
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

* No aging allowance disclosure provided for these amounts as our policy is to charge-off all amounts greater than 60 days past due.

Aging Analysis of past due financing receivables

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



	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

	(in thousands)
Secured short-term consumer loans:
September 30, 2015	$	113	$	862	$	704	$	574	$	2,253	$	39	$	—	$	2,292	$	2,004	$	—
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		—

Unsecured long-term consumer loans:
September 30, 2015
Performing Loans	$	6,783	$	6,179	$	6,776	$	5,766	$	25,504	$	87,272	$	—	$	112,776	$	5,128	$	5,766
Non-Performing Loans	553		701		613		41,670		43,537		1,980		—		45,517		45,517		—
	$	7,336	$	6,880	$	7,389	$	47,436	$	69,041	$	89,252	$	—	$	158,293	$	50,645	$	5,766

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

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2015

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, 2015 and 2014:



	September 30, 2015			Fair Value Measurements Using
Financial assets (liabilities):	September 30, 2015			Level 1		Level 2			Level 3

	(in thousands)
Foreign currency forwards	$	10,681		$	—	$	10,681		$	—
Foreign currency forwards	3,488			—		3,488			—
Holding period adjustment	4			—		4			—
Convertible Notes Hedges	10,505			—		10,505			—
Contingent consideration	(2,601		)	—		—			(2,601		)
Convertible Notes Embedded Derivative	(10,505		)	—		(10,505		)	—
Net financial assets (liabilities)	$	11,572		$	—	$	14,173		$	(2,601	)

	September 30, 2014			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2014			Level 1		Level 2			Level 3

	(in thousands)
Foreign currency forwards	$	1,152		$	—	$	1,152		$	—
Foreign currency forwards	2,420			—		2,420			—
Convertible Notes Hedges	36,994			—		36,994			—
Contingent consideration	(3,758		)	—		—			(3,758		)
Convertible Notes Embedded Derivative	(36,994		)	—		(36,994		)	—
Net financial (liabilities) assets	$	(186	)	$	—	$	3,572		$	(3,758	)

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, 2015 and 2014 that are not measured at fair value in our consolidated balance sheets are as follows:



	Carrying Value			Estimated Fair Value
	September 30, 2015			September 30, 2015		Fair Value Measurement Using
	September 30, 2015			September 30, 2015		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	59,124		$	59,124	$	59,124	$	—	$	—
Restricted cash	15,137			15,137		15,137		—		—
Pawn loans	159,964			159,964		—		—		159,964
Consumer loans, net	36,533			37,559		—		—		37,559
Pawn service charges receivable, net	30,852			30,852		—		—		30,852
Consumer loan fees and interest receivable, net	19,802			19,802		—		—		19,802
Restricted cash, non-current	2,883			2,883		2,883		—		—
Non-current consumer loans, net	75,824			77,644		—		—		77,644
	$	400,119		$	402,965	$	77,144	$	—	$	325,821

Temporary equity:
Common stock, subject to possible redemption	$	11,696		$	11,438	$	—	$	—	$	11,438

Financial liabilities:
Cash Convertible Notes	$	193,932		$	169,050	$	—	$	169,050	$	—
Foreign currency debt	18,709		*	19,851		—		19,851		—
Consumer loans facility due 2019	42,689			40,774		—		40,774		—
Foreign currency unsecured notes	21,029		*	20,477		—		20,477		—
Foreign currency secured notes	20,554		*	22,476		—		22,476		—
Secured notes consolidated from VIEs	73,264		*	68,685		—		68,685		—
	$	370,177		$	341,313	$	—	$	341,313	$	—



	Carrying Value			Estimated Fair Value
	September 30, 2014			September 30, 2014		Fair Value Measurement Using
	September 30, 2014			September 30, 2014		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	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
	$	479,024		$	481,020	$	123,890	$	—	$	357,130

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

Financial liabilities:
Cash Convertible Notes	$	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		—
	$	391,171		$	389,988	$	54,178	$	335,810	$	—


*	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, 2015

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, 2015		September 30, 2014

		(in thousands)
Foreign currency forwards	Prepaid expenses and other current assets	$	3,488	$	2,420

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



	Amount of (Loss) Gain Recognized in Other Comprehensive Income on Derivatives
	Fiscal Year Ended September 30,
Derivative Instrument	2015		2014			2013

	(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
		Fiscal Year Ended September 30,
Derivative Instrument	Location of Gain	2015			2014		2013

		(in thousands)
Foreign currency forwards	Other expense	$	(457	)	$	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 of Derivative Instruments
Derivative Instrument	Balance Sheet Location	September 30, 2015			September 30, 2014

		(in thousands)
Foreign currency forwards	Prepaid expenses and other current assets	$	10,681		$	1,152
Convertible Notes Hedges	Other assets, net	10,505			36,994
Cash Convertible Notes Embedded Derivative	Long-term debt, less current maturities	(10,505		)	(36,994		)



		Amount of Unrealized Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Income Statement Location	2015		2014		2013

		(in thousands)
Foreign currency forwards	Other expense	$	9,529	$	1,152	$	—

Supplemental Consolidated Financial Information (Tables)

12 Months Ended

Sep. 30, 2015

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,
	2015			2014

	(in thousands)
Pawn service charges receivable, net:
Gross pawn service charges receivable	$	39,877		$	41,351
Allowance for uncollectible pawn service charges receivable	(9,025		)	(10,307		)
	$	30,852		$	31,044

Consumer loan fees and interest receivable, net:
Gross consumer loan fees and interest receivable	$	31,847		$	26,332
Allowance for uncollectible consumer loan fees and interest receivable	(12,045		)	(13,685		)
	$	19,802		$	12,647

Inventory, net:
Gross inventory	$	131,174		$	154,218
Inventory reserves	(7,090		)	(16,043		)
	$	124,084		$	138,175

Valuation and Qualifying Accounts

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



			Additions
Description	Balance at Beginning of Period		Charged to Expense		Charged to Revenue		Deductions		Balance at End of Period

	(in thousands)
Allowance for valuation of inventory:
Year Ended September 30, 2015	$	16,043	$	—	$	—	$	8,953	$	7,090
Year Ended September 30, 2014	4,246		11,797		—		—		16,043
Year Ended September 30, 2013	5,574		—		—		1,328		4,246
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2015	$	10,307	$	—	$	—	$	1,282	$	9,025
Year Ended September 30, 2014	9,974		—		333		—		10,307
Year Ended September 30, 2013	11,427		—		—		1,453		9,974
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2015	$	13,685	$	—	$	—	$	1,640	$	12,045
Year Ended September 30, 2014	462		—		13,223		—		13,685
Year Ended September 30, 2013	3,763		—		—		3,301		462
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2015	$	164	$	6,055	$	—	$	—	$	6,219
Year Ended September 30, 2014	659		—		—		495		164
Year Ended September 30, 2013	2,242		—		—		1,583		659

Variable Interest Entities (Tables)

12 Months Ended

Sep. 30, 2015

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
10,900 payroll loans transferred to VIE B in December 2014	13.9		1.5		22.0

Maximum Loss Exposure for Letter of Credit Losses

Our current carrying value of cash collateral and other assets, is included in “Prepaid expenses and other assets” in our consolidated balance sheets and expected LOC losses and accounts payable are included in “Accounts payable and other accrued expenses” in our consolidated balance sheets. Information pertaining to these VIEs is summarized below:



	September 30,
	2015		2014

	(in thousands)
Consumer loans:
Cash collateral and other assets	$	723	$	9,135
Expected LOC losses	880		4,708
Accounts payable	40		1,026
Maximum exposure for LOC losses (1)	1,294		29,502

Summary of Significant Accounting Policies - Description of Business (Details) - Location	Sep. 30, 2015	Aug. 31, 2015	Jun. 30, 2014	Apr. 01, 2013
Description of Business [Line Items]
Number of stores	834
United States [Member] \| Pawn Stores [Member]
Description of Business [Line Items]
Number of stores	522
Mexico [Member] \| Pawn Stores [Member]
Description of Business [Line Items]
Number of stores	232
Canada [Member] \| Financial Services Stores [Member]
Description of Business [Line Items]
Number of stores	27
Grupo Finmart [Member]
Description of Business [Line Items]
Ownership interest in subsidiaries	94.00%	94.00%	76.00%	60.00%
Grupo Finmart [Member] \| Mexico [Member]
Description of Business [Line Items]
Number of stores	53
Cash Converters International Limited [Member]
Description of Business [Line Items]
Percentage of ownership	32.00%
Number of owned and franchise stores, over 700	700

Summary of Significant Accounting Policies - Recasting of Certain Prior Period Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Accounts payable and other accrued expenses and deferred gains and other long-term liabilities	$ (2,408)	$ 8,952	$ 11,033
Income taxes receivable	37,230	38,217
Reclassification Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Accounts payable and other accrued expenses and deferred gains and other long-term liabilities		200	10,300
Corporate [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Removal of historical corporate overhead allocations from segment level to corporate items	$ 18,200	$ 17,800	$ 18,200

Summary of Significant Accounting Policies - Equity Method Investments (Details) $ in Millions	12 Months Ended
	Sep. 30, 2015 USD ($)
Cash Converters International Limited [Member]
Schedule of Equity Method Investments [Line Items]
Negative basis in investment	$ 11.2
Income from investment, period of lag	3 months
Albemarle and Bond Holdings [Member]
Schedule of Equity Method Investments [Line Items]
Income from investment, period of lag	3 months

Summary of Significant Accounting Policies - Loans (Details)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Factors in estimating collectible loans, amount of loans due, number of following months	2 months
Period for income recognition	36 months	36 months	36 months
Past due period on auto title loans	90 days
Reserve percentage of loan over 90 days past due	100.00%
Unsecured Long-Term Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period for ratification, 90 days or more	90 days
Grupo Finmart [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reserve on past due loans, percent	100.00%
Grupo Finmart [Member] \| Unsecured Long-Term Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable, maximum collection period	4 years
Grupo Finmart [Member] \| Unsecured Long Term Consumer Loans - In Payroll [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reserve on past due loans, percent	100.00%
Number of days past due that 100% reserve is placed	180 days
U.S. Pawn Loan [Member] \| Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan term	30 days
Grace period	0 years
U.S. Pawn Loan [Member] \| Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan term	120 days
Grace period	90 days
Mexican Pawn Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Grace period	10 days
Mexican Pawn Loan [Member] \| Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan term	30 days

Summary of Significant Accounting Policies - Common Stock (Details)	Sep. 30, 2015 class vote
Class of Stock [Line Items]
Common stock, number of classes \| class	2
Common Stock Class B Voting [Member]
Class of Stock [Line Items]
Common stock, number of votes \| vote	1
Common stock, conversion basis, ratio	1

Summary of Significant Accounting Policies - Software Development Costs (Details)	12 Months Ended
	Sep. 30, 2015
Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Summary of Significant Accounting Policies - Goodwill and Other Intangible Assets (Details) - Goodwill and Indefinite-lived Intangible Assets [Member] - Income Approach Valuation Technique [Member]	12 Months Ended
	Sep. 30, 2015
Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rates used for reporting unit valuations	16.00%
Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rates used for reporting unit valuations	25.00%

Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Sep. 30, 2015
Building [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Furniture, equipment, and software development costs [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Furniture, equipment, and software development costs [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Summary of Significant Accounting Policies - Foreign Currency Translation and Advertising (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Schedule of Equity Method Investments [Line Items]
Foreign currency transaction gains and losses not accounted for as translations	$ 13.9	$ 2.1	$ 0.9
Advertising expense	$ 4.0	$ 5.6	$ 5.3
Cash Converters International Limited [Member]
Schedule of Equity Method Investments [Line Items]
Period related interest in investee's net income is translated	6 months

Summary of Significant Accounting Policies - Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Current deferred tax assets	$ 44,134	$ 17,572
Accounting Standards Update 2015-03 [Member] \| Long-term Debt [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Impact of adoption	$ 9,000	$ 14,300

Discontinued Operations and Restructuring - Additional Disclosures (Details) - Discontinued Operations [Member] $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2013 Store	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of stores closing \| Store	107
Total revenue from discontinued operations \| $		$ 124.7	$ 188.8	$ 205.9

Discontinued Operations and Restructuring - Pre-tax Charges (Gains) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pre-tax charges (gains)	$ 42,400	$ 103,100
Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment			$ 10,550	$ 84,158	$ 0
Long-lived assets impairment			1,685	11,795	5,605
Other			21,045	7,590	896
Asset disposals			7,443	2,882	7,081
Lease termination costs			1,720	1,504	8,608
Reversal of contingent consideration payable			0	(4,792)	0
Pre-tax charges (gains)			42,443	$ 103,137	$ 22,190
Discontinued Operations [Member] \| Closing of USFS Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
One-time charges related to regulatory compliance			10,500
Discontinued Operations [Member] \| Cash Genie [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
One-time charges related to regulatory compliance			$ 4,000

Discontinued Operations and Restructuring - Changes in Accrued Amounts (Details) - Discontinued Operations [Member] - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Disposal Group, Including Discontinued Operation, Accrued Liabilities [Roll Forward]
Beginning balance	$ 8.9	$ 7.1	$ 0.0
Charged to expense	10.6	9.1	8.7
Cash payments	(12.3)	(4.0)	(1.6)
Other	(0.8)	(3.3)	0.0
Ending balance	$ 6.4	$ 8.9	$ 7.1

Discontinued Operations and Restructuring - Restructuring Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 17,080	$ 6,664	$ 0
Restructuring Plan 2015 [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring	17,080
Restructuring Plan 2015 [Member] \| Long-Lived Asset Impairment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring	2,346
Restructuring Plan 2015 [Member] \| Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring	3,447
Restructuring Plan 2015 [Member] \| Asset Disposals [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring	3,650
Restructuring Plan 2015 [Member] \| Lease Termination Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 7,637

Discontinued Operations and Restructuring - Restructuring Reserve (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Restructuring Reserve [Roll Forward]
Charged to expense	$ 17,100	$ 6,700
Cash payments			$ (5,376)	$ 0	$ 0
Restructuring Plan 2015 [Member]
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			0
Charged to expense			9,469
Cash payments			(1,393)
Restructuring reserve, end balance	8,076	0	8,076	0
Restructuring Plan 2015 [Member] \| Lease Termination Costs [Member]
Restructuring Reserve [Roll Forward]
Restructuring reserve, end balance	7,600		7,600
Restructuring Plan 2014 [Member]
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			6,121	0
Charged to expense			763	6,664
Cash payments			(3,983)	(543)
Restructuring reserve, end balance	$ 2,901	$ 6,121	$ 2,901	$ 6,121	$ 0

Acquisitions - Grupo Finmart (Details) - USD ($) $ in Millions	Aug. 31, 2015	Jun. 30, 2014	Apr. 01, 2013	Sep. 30, 2015	Jan. 30, 2012
Grupo Finmart [Member]
Business Acquisition [Line Items]
Payments to maintain interest in subsidiary			$ 9.2
Ownership interest in subsidiaries	94.00%	76.00%	60.00%	94.00%
Additional ownership interest acquired	18.00%	16.00%
Payments to acquire additional interest in subsidiaries	$ 29.6	$ 28.7
Ownership percentage by noncontrolling owners	6.00%
Grupo Finmart [Member]
Business Acquisition [Line Items]
Acquisition interest					60.00%

Acquisitions - USA Pawn & Jewelry (Details) - USA Pawn [Member] $ in Millions		1 Months Ended
	Aug. 17, 2015 USD ($) Store	Feb. 29, 2016 USD ($)	Dec. 31, 2015 USD ($)
Business Acquisition [Line Items]
Number of stores acquired \| Store	13
Aggregate purchase price	$ 12.3
Aggregate purchase price, imputed interest reduction	0.2
Cash payments for acquisition	$ 3.0
Forecast [Member]
Business Acquisition [Line Items]
Cash payments for acquisition		$ 6.5	$ 3.0

Acquisitions - TUYO (Details) - USD ($) $ in Thousands		12 Months Ended
Acquisitions - TUYO (Details) - USD ($) $ in Thousands	Apr. 01, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Mar. 31, 2015
Business Acquisition [Line Items]
Payments to acquire remaining equity interest in subsidiary		$ 32,411	$ 29,775	$ 627
TUYO [Member]
Business Acquisition [Line Items]
Ownership percentage by noncontrolling owners					41.00%
Payments to acquire remaining equity interest in subsidiary	$ 2,800
Note payable issued to acquire remaining equity interest in subsidiary	$ 300
Note payable issued to acquire remaining equity interest in subsidiary, payable period	5 years
Ownership interest in subsidiaries					59.00%

Acquisitions - Cash Pawn (Details) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 19, 2015 USD ($) day Store $ / shares shares	Sep. 30, 2015 USD ($) $ / shares
Common Class A Non-voting, Subject to Possible Redemption [Member]
Business Acquisition [Line Items]
Redemption price (in dollars per share) \| $ / shares		$ 10.06
Cash Pawn [Member]
Business Acquisition [Line Items]
Number of stores acquired \| Store	12
Aggregate purchase price	$ 16.5
Cash payments for acquisition	5.0
Holding period adjustment	$ 0.2
Cash Pawn [Member] \| Common Class A Non-voting, Subject to Possible Redemption [Member]
Business Acquisition [Line Items]
Equity interest issued, shares \| shares	1,168,456
Value of shares issued (in dollars per share) \| $ / shares	$ 10.01
Repurchase of shares, aggregate price		$ 11.8
Required holding period following the termination of the Put Option		6 months
Redemption price (in dollars per share) \| $ / shares		$ 10.06
Number of trading days immediately preceding the closing \| day	5
Maximum additional cash payment if trading price is less than the redemption price at the end of the holding period		$ 1.0
Additional cash payment receivable, percent of trading value over redemption value		50.00%
Maximum cash payment receivable if trading price is more than the redemption price at the end of the holding period		$ 1.0

Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
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	14,525	0
Net Components of Basic and Diluted Earnings per Share
Net (loss) income from continuing operations attributable to EZCORP, Inc.									$ (59,133)	$ 3,394	$ 23,749
Loss from discontinued operations attributable to EZCORP, Inc.									(27,316)	(68,093)	(1,441)
Net (loss) income attributable to EZCORP, Inc.	$ (89,557)	$ (9,847)	$ 1,343	$ 11,612	$ (93,501)	$ 3,930	$ 6,142	$ 18,730	$ (86,449)	$ (64,699)	$ 22,308
Weighted average outstanding shares of common stock									54,369	54,148	53,657
Dilutive effect of stock options and restricted stock									0	144	80
Weighted average common stock and common stock equivalents									54,369	54,292	53,737
Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (1.08)	$ (0.01)	$ (0.06)	$ 0.09	$ (0.07)	$ 0.01	$ (0.10)	$ 0.22	$ (1.09)	$ 0.05	$ 0.44
Discontinued operations (in dollars per share)	(0.55)	(0.16)	0.09	0.13	(1.68)	0.06	0.21	0.13	(0.50)	(1.25)	(0.03)
Basic (loss) earnings per share (in dollars per share)	(1.63)	(0.17)	0.03	0.22	(1.75)	0.07	0.11	0.35	(1.59)	(1.20)	0.41
Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(1.08)	(0.01)	(0.06)	0.09	(0.07)	0.01	(0.10)	0.22	(1.09)	0.06	0.44
Discontinued operations (in dollars per share)	(0.55)	(0.16)	0.09	0.13	(1.68)	0.06	0.21	0.12	(0.50)	(1.25)	(0.03)
Diluted (loss) earnings per share (in dollars per share)	$ (1.63)	$ (0.17)	$ 0.03	$ 0.22	$ (1.75)	$ 0.07	$ 0.11	$ 0.34	$ (1.59)	$ (1.19)	$ 0.41
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									0	208	0
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	14,317	0

Strategic Investments - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended			62 Months Ended
	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investment			$ 12,140,000	$ 0	$ 11,018,000
Income (loss) from equity method investments			(5,473,000)	5,948,000	13,240,000
Investment in unconsolidated affiliate		$ 56,182,000	$ 56,182,000	91,781,000
Cash Converters International Limited [Member] \| Lawsuit for Charging Excessive Interest on Short-Term Loans [Member]
Schedule of Equity Method Investments [Line Items]
Amount paid toward settlement of class-action lawsuit	$ 17,700,000
Cash Converters International Limited [Member]
Schedule of Equity Method Investments [Line Items]
Number of common shares owned		151,948,000	151,948,000
Percentage of common shares owned		32.00%	32.00%
Payments to acquire equity method investment						$ 80,900,000
Income (loss) from equity method investments			$ (5,500,000)	7,100,000	11,000,000
Dividends received			4,800,000	5,100,000	5,100,000
Accumulated undistributed after-tax earnings included in consolidated retained earnings		$ 8,900,000	8,900,000
Impairment of investments		29,200,000
Impairment of investments, net of tax		18,800,000
Investment in unconsolidated affiliate		$ 56,182,000	$ 56,182,000	$ 91,781,000
Albemarle & Bond Holdings [Member]
Schedule of Equity Method Investments [Line Items]
Number of common shares owned				16,644,640
Percentage of common shares owned				30.00%
Income (loss) from equity method investments				$ (1,200,000)
Dividends received				0
Impairment of investments				7,900,000	42,500,000
Impairment of investments, net of tax				5,400,000	28,700,000
Investment in unconsolidated affiliate				$ 0	$ 9,439,000

Strategic Investments - Summarized Financial Information (Details) - Cash Converters International Limited [Member] - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2013
Summary of financial information for Cash Converters International Limited
Current assets	$ 186,472	$ 207,415
Non-current assets	151,287	178,764
Total assets	337,759	386,179
Current liabilities	86,374	95,242
Non-current liabilities	51,044	60,441
Shareholders’ equity:
Equity attributable to owners of the parent	200,340	233,788
Noncontrolling interest	1	(3,292)
Total liabilities and shareholders’ equity	337,759	386,179
Gross revenues	313,748	304,432	$ 280,059
Gross profit	197,873	195,325	183,368
(Loss) profit attributable to:
Owners of the company	(17,980)	22,206	33,754
Noncontrolling interest	(169)	(2,809)	0
(Loss) profit for the year	$ (18,149)	$ 19,397	$ 33,754

Strategic Investments - Carrying Amount and Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Schedule of Equity Method Investments [Line Items]
Recorded value	$ 56,182	$ 91,781
Cash Converters International Limited [Member]
Schedule of Equity Method Investments [Line Items]
Recorded value	56,182	91,781
Fair value	$ 56,182	$ 128,956

Property and Equipment - Major Classifications of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Major classifications of property and equipment
Carrying Amount	$ 212,384	$ 237,183
Accumulated Depreciation	(136,790)	(131,283)
Net Book Value	75,594	105,900
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	78,820	95,365
Accumulated Depreciation	(48,385)	(45,893)
Net Book Value	30,435	49,472
Furniture and equipment [Member]
Major classifications of property and equipment
Carrying Amount	96,314	101,206
Accumulated Depreciation	(57,183)	(54,498)
Net Book Value	39,131	46,708
Capital lease equipment [Member]
Major classifications of property and equipment
Carrying Amount	0	1,600
Accumulated Depreciation	0	(756)
Net Book Value	0	844
Software [Member]
Major classifications of property and equipment
Carrying Amount	34,849	36,194
Accumulated Depreciation	(31,222)	(30,136)
Net Book Value	3,627	6,058
Construction in progress [Member]
Major classifications of property and equipment
Carrying Amount	2,397	2,814
Accumulated Depreciation	0	0
Net Book Value	$ 2,397	$ 2,814

Property and Equipment - Additional Disclosures (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
U.S. Pawn [Member]
Property, Plant and Equipment [Line Items]
Impairment charges related to long-lived assets	$ 4.3	$ 4.3
Mexico Pawn [Member]
Property, Plant and Equipment [Line Items]
Impairment charges related to long-lived assets	$ 1.3	$ 1.3

Goodwill and Other Intangible Assets - Additional Disclosures (Details) $ in Thousands			3 Months Ended		12 Months Ended
	Aug. 17, 2015 USD ($) Store	Feb. 19, 2015 USD ($) Store	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Goodwill [Line Items]
Goodwill acquired					$ 15,701
Impairment of goodwill					12,253	$ 84,158	$ 0
Goodwill			$ 327,460		$ 327,460	346,577	433,300
Internally developed software and other assets [Member]
Goodwill [Line Items]
Intangible asset impairment charges			$ 3,700
Internally developed software [Member]
Goodwill [Line Items]
Intangible asset impairment charges						1,600
U.S. Pawn [Member]
Goodwill [Line Items]
Percentage of reporting unit fair value exceeding carrying value			15.00%		15.00%
Mexico Pawn [Member]
Goodwill [Line Items]
Percentage of reporting unit fair value exceeding carrying value			60.00%		60.00%
Grupo Finmart [Member]
Goodwill [Line Items]
Percentage of reporting unit fair value exceeding carrying value			30.00%		30.00%
Discontinued Operations [Member]
Goodwill [Line Items]
Goodwill acquired					$ 0
Goodwill impairment charge, net of tax				$ 10,600
Impairment of goodwill				$ 10,600	10,550	84,158
Goodwill			$ 0		0	10,550	94,462
Continuing Operations [Member] \| U.S. Pawn [Member]
Goodwill [Line Items]
Goodwill acquired					15,701
Impairment of goodwill					0	0
Goodwill			244,330		244,330	228,629	228,629
Continuing Operations [Member] \| Mexico Pawn [Member]
Goodwill [Line Items]
Goodwill acquired					0
Impairment of goodwill					1,703	0
Goodwill			7,316		7,316	11,418	11,717
Continuing Operations [Member] \| Mexico Pawn [Member] \| TUYO Reporting Unit [Member]
Goodwill [Line Items]
Impairment of goodwill			1,700
Continuing Operations [Member] \| Grupo Finmart [Member]
Goodwill [Line Items]
Goodwill acquired					0
Impairment of goodwill					0	0
Goodwill			$ 75,814		$ 75,814	$ 95,980	$ 98,492
Cash Pawn [Member]
Goodwill [Line Items]
Number of stores acquired \| Store		12
Goodwill acquired		$ 10,700
USA Pawn [Member]
Goodwill [Line Items]
Number of stores acquired \| Store	13
Goodwill acquired	$ 5,000

Goodwill and Other Intangible Assets - Indefinite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 14,512	$ 15,839
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	5,676	6,990
Domain Name [Member]
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 0	$ 13

Goodwill and Other Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Changes in the carrying value of goodwill, by segment
Beginning Balance		$ 346,577	$ 433,300
Acquisitions		15,701
Goodwill impairment		(12,253)	(84,158)	$ 0
Effect of foreign currency translation changes		(22,565)	(2,565)
Ending Balance		327,460	346,577	433,300
Continuing Operations [Member] \| U.S. Pawn [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance		228,629	228,629
Acquisitions		15,701
Goodwill impairment		0	0
Effect of foreign currency translation changes		0	0
Ending Balance		244,330	228,629	228,629
Continuing Operations [Member] \| Mexico Pawn [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance		11,418	11,717
Acquisitions		0
Goodwill impairment		(1,703)	0
Effect of foreign currency translation changes		(2,399)	(299)
Ending Balance		7,316	11,418	11,717
Continuing Operations [Member] \| Grupo Finmart [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance		95,980	98,492
Acquisitions		0
Goodwill impairment		0	0
Effect of foreign currency translation changes		(20,166)	(2,512)
Ending Balance		75,814	95,980	98,492
Continuing Operations [Member] \| Other International [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance		0	0
Acquisitions		0
Goodwill impairment		0	0
Effect of foreign currency translation changes		0	0
Ending Balance		0	0	0
Discontinued Operations [Member]
Changes in the carrying value of goodwill, by segment
Beginning Balance		10,550	94,462
Acquisitions		0
Goodwill impairment	$ (10,600)	(10,550)	(84,158)
Effect of foreign currency translation changes		0	246
Ending Balance		$ 0	$ 10,550	$ 94,462

Goodwill and Other Intangible Assets - Definite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	$ 57,906	$ 69,030
Accumulated Amortization	(21,984)	(18,783)
Net Book Value	35,922	50,247
Real Estate Finders Fees [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,643	1,500
Accumulated Amortization	(733)	(713)
Net Book Value	910	787
Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	3,908	3,823
Accumulated Amortization	(3,147)	(3,432)
Net Book Value	761	391
Favorable Lease [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,001	1,001
Accumulated Amortization	(569)	(484)
Net Book Value	432	517
Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	0	1,432
Accumulated Amortization	0	(210)
Net Book Value	0	1,222
Contractual Relationship [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	13,579	17,640
Accumulated Amortization	(4,770)	(4,418)
Net Book Value	8,809	13,222
Internally Developed Software [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	20,659	23,851
Accumulated Amortization	(4,959)	(5,092)
Net Book Value	15,700	18,759
Deferred Financing Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	16,614	19,236
Accumulated Amortization	(7,443)	(4,093)
Net Book Value	9,171	15,143
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	502	547
Accumulated Amortization	(363)	(341)
Net Book Value	$ 139	$ 206

Goodwill and Other Intangible Assets - Classification of Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense in continuing operations	$ 5,690	$ 5,317	$ 3,402
Amortization expense in discontinued operations	583	1,976	1,859
Operations expense	103	111	108
Interest expense	4,150	5,137	3,208
Total expense from the amortization of definite-lived intangible assets	$ 10,526	$ 12,541	$ 8,577

Goodwill and Other Intangible Assets - Future Amortization Expense (Details) $ in Thousands	Sep. 30, 2015 USD ($)
Estimate of the amount and classification of amortization expense for definite-lived intangible assets
Amortization Expense, 2016	$ 7,052
Amortization Expense, 2017	5,809
Amortization Expense, 2018	5,328
Amortization Expense, 2019	2,820
Amortization Expense, 2020	2,348
Operations Expense, 2016	106
Operations Expense, 2017	106
Operations Expense, 2018	106
Operations Expense, 2019	78
Operations Expense, 2020	72
Interest Expense, 2016	2,985
Interest Expense, 2017	2,391
Interest Expense, 2018	2,320
Interest Expense, 2019	1,472
Interest Expense, 2020	$ 3

Accounts Payable and Other Accrued Expenses - Components of Accounts Payable and Other Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Accounts payable and other accrued expenses
Trade accounts payable	$ 40,439	$ 30,288
Accrued payroll	10,955	14,260
Bonus accrual	6,823	6,300
Other payroll related expenses	3,569	4,137
Accrued interest	3,654	3,337
Accrued rent and property taxes	11,491	14,064
Accrual for expected losses on credit service letters of credit	880	4,708
Collected funds payable to unaffiliated lenders under credit service programs	40	1,026
Deferred revenues	3,888	7,038
Other accrued expenses	14,648	9,835
Restructuring reserve	11,484	0
Total	$ 107,871	$ 94,993

Accounts Payable and Other Accrued Expenses - Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Payables and Accruals [Abstract]
Deferred consideration payable	$ 15,384	$ 8,595
Total other current liabilities	$ 15,384	$ 8,595

Long-Term Debt and Capital Lease Obligations - Schedule of Debt Instruments and Capital Lease Obligations (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2014
Debt Instrument [Line Items]
Total	$ 380,682	$ 428,583
Less current portion	74,345	36,529
Total long-term debt and capital lease obligations	306,337	392,054
Debt premium (discount)	(36,068)	(44,130)
Debt premium (discount), current	0	177
Debt premium (discount), noncurrent	$ (36,068)	(44,307)
2.125% cash convertible senior notes due 2019 [Member]
Debt Instrument [Line Items]
Stated interest rate	2.125%		2.125%
Secured foreign currency debt up to $18 million due 2017 [Member]
Debt Instrument [Line Items]
Stated interest rate	14.50%
Recourse to EZCORP [Member]
Debt Instrument [Line Items]
Capital lease obligations	$ 0	418
Debt premium (discount)	0	0
Recourse to EZCORP [Member] \| 2.125% cash convertible senior notes due 2019 [Member]
Debt Instrument [Line Items]
Carrying Amount	193,932	185,693
Debt premium (discount)	$ (36,068)	$ (44,307)
Stated interest rate	2.125%	2.125%
Recourse to EZCORP [Member] \| Cash convertible senior notes due 2019 embedded derivative [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 10,505	$ 36,994
Debt premium (discount)	0	0
Non-recourse to EZCORP [Member] \| Secured foreign currency debt up to $4 million due 2014 [Member]
Debt Instrument [Line Items]
Carrying Amount	0	63
Debt premium (discount)	0	3
Maximum borrowing capacity	4,000	4,000
Non-recourse to EZCORP [Member] \| Secured foreign currency debt up to $9 million due 2014 [Member]
Debt Instrument [Line Items]
Carrying Amount	0	86
Debt premium (discount)	0	0
Maximum borrowing capacity	9,000	9,000
Non-recourse to EZCORP [Member] \| Secured foreign currency debt up to $15 million due 2016 [Member]
Debt Instrument [Line Items]
Carrying Amount	1,142	4,796
Debt premium (discount)	0	0
Maximum borrowing capacity	15,000	15,000
Non-recourse to EZCORP [Member] \| Secured foreign currency debt up to $18 million due 2017 [Member]
Debt Instrument [Line Items]
Carrying Amount	17,567	22,240
Debt premium (discount)	0	0
Maximum borrowing capacity	18,000	18,000
Non-recourse to EZCORP [Member] \| Consumer loans facility due 2019 [Member]
Debt Instrument [Line Items]
Carrying Amount	42,689	54,045
Debt premium (discount)	0	0
Non-recourse to EZCORP [Member] \| 10% unsecured notes due 2014 [Member]
Debt Instrument [Line Items]
Carrying Amount	0	1,158
Debt premium (discount)	$ 0	$ 0
Stated interest rate	10.00%	10.00%
Non-recourse to EZCORP [Member] \| 8.5% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 12,372	$ 29,875
Debt premium (discount)	$ 0	$ 0
Stated interest rate	8.50%	8.50%
Non-recourse to EZCORP [Member] \| 10% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 1,500	$ 943
Debt premium (discount)	$ 0	$ 0
Stated interest rate	10.00%	10.00%
Non-recourse to EZCORP [Member] \| 11% unsecured notes due 2015 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 3,868	$ 4,897
Debt premium (discount)	$ 0	$ 0
Stated interest rate	11.00%	11.00%
Non-recourse to EZCORP [Member] \| 17% secured notes due 2015 [Member] \| Consolidated Variable Interest Entities [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 0	$ 3,207
Debt premium (discount)	$ 0	$ 0
Stated interest rate	17.00%	17.00%
Non-recourse to EZCORP [Member] \| 10% unsecured notes due 2016 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 1,885	$ 118
Debt premium (discount)	$ 0	$ 0
Stated interest rate	10.00%	10.00%
Non-recourse to EZCORP [Member] \| 12% secured notes due 2016 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 2,928	$ 3,881
Debt premium (discount)	$ 0	$ 174
Stated interest rate	12.00%	12.00%
Non-recourse to EZCORP [Member] \| 13% unsecured notes due 2016 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 1,171	$ 0
Debt premium (discount)	$ 0	$ 0
Stated interest rate	13.00%	13.00%
Non-recourse to EZCORP [Member] \| 15% unsecured notes due 2016 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 233	$ 0
Debt premium (discount)	$ 0	$ 0
Stated interest rate	15.00%	15.00%
Non-recourse to EZCORP [Member] \| 15% secured notes due 2016 [Member] \| Consolidated Variable Interest Entities [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 5,397	$ 9,638
Debt premium (discount)	$ 0	$ 0
Stated interest rate	15.00%	15.00%
Non-recourse to EZCORP [Member] \| 11% secured notes due 2017 [Member] \| Consolidated Variable Interest Entities [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 56,113	$ 28,572
Debt premium (discount)	$ 0	$ 0
Stated interest rate	11.00%	11.00%
Non-recourse to EZCORP [Member] \| 14.5% secured notes due 2017 [Member] \| Consolidated Variable Interest Entities [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 11,754	$ 19,645
Debt premium (discount)	$ 0	$ 0
Stated interest rate	14.50%	14.50%
Non-recourse to EZCORP [Member] \| 12.4% secured notes due 2020 [Member]
Debt Instrument [Line Items]
Carrying Amount	$ 17,626	$ 22,314
Debt premium (discount)	$ 0	$ 0
Stated interest rate	12.40%	12.40%

Long-Term Debt and Capital Lease Obligations - Domestic Line of Credit (Details)		1 Months Ended	12 Months Ended
	May 10, 2011 USD ($) bank	Jun. 30, 2014 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	May 31, 2013 USD ($)
Line of Credit Facility [Line Items]
Repayment of credit facility			$ 0	$ 500,800,000	$ 470,000,000
2.125% cash convertible senior notes due 2019 [Member]
Line of Credit Facility [Line Items]
Stated interest rate		2.125%	2.125%
Domestic Line of Credit [Member]
Line of Credit Facility [Line Items]
Number of banks involved in line of credit facility \| bank	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
Repayment of credit facility		$ 119,400,000

Long-Term Debt and Capital Lease Obligations - Cash Convertible Senior Notes (Details) - 2.125% cash convertible senior notes due 2019 [Member] - USD ($)		1 Months Ended
	Jul. 02, 2014	Jun. 30, 2014	Sep. 30, 2015	Jun. 27, 2014
Debt Instrument [Line Items]
Convertible senior notes issued and settled	$ 30,000,000	$ 200,000,000
Stated interest rate		2.125%	2.125%
Option to purchase additional principal		$ 30,000,000		$ 30,000,000
Deferred financing costs		8,800,000
Previously Reported [Member]
Debt Instrument [Line Items]
Deferred financing costs		$ 9,900,000

Long-Term Debt and Capital Lease Obligations - Convertible Notes Embedded Derivative (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2015 day $ / shares	Jun. 30, 2014 USD ($)
2.125% cash convertible senior notes due 2019 [Member]
Debt Instrument [Line Items]
Repurchase price, percent of principal amount	100.00%
2.125% cash convertible senior notes due 2019 [Member] \| Common Class A [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%
Convertible notes embedded derivative [Member] \| Long-term debt, less current maturities [Member]
Debt Instrument [Line Items]
Fair value, derivative liability \| $		$ 46.5

Long-Term Debt and Capital Lease Obligations - Impact of Early Conversion, Convertible Notes Hedges and Warrants (Details) $ / shares in Units, $ in Thousands, shares in Millions	12 Months Ended
	Sep. 30, 2015 USD ($) $ / shares $ / share shares	Sep. 30, 2014 USD ($)
Debt Instrument [Line Items]
Net proceeds from sale of warrants		$ 25,106
Convertible Notes Hedges [Member]
Debt Instrument [Line Items]
Cost of hedge	$ 46,500
Cost of hedge, net of total proceeds from Warrants sold	$ 21,300
Common Class A [Member] \| Convertible Notes Hedges [Member]
Debt Instrument [Line Items]
Notional amount, shares \| shares	14.3
Strike price (in dollars per share) \| $ / 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
Warrants outstanding \| shares	14.3
2.125% cash convertible senior notes due 2019 [Member] \| If-Converted Scenario [Member]
Debt Instrument [Line Items]
Unamortized discount	$ 36,100
Unamortized debt issuance costs	$ 6,600

Long-Term Debt and Capital Lease Obligations - Interest Expense (Details) - 2.125% cash convertible senior notes due 2019 [Member] - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Debt Instrument [Line Items]
Interest expense	$ 14.1	$ 3.5
Contractual interest expense	4.9	1.4
Debt discount amortization	$ 9.2	$ 2.1
Effective interest rate	7.00%	7.00%
Remaining unamortized issuance discount period	4 years

Long-Term Debt and Capital Lease Obligations - Secured Foreign Currency Debt and Secured Notes (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Secured foreign currency debt up to $15 million due 2016 [Member]
Debt Instrument [Line Items]
Monthly payment	$ 0.1
Secured foreign currency debt up to $15 million due 2016 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	4.90%
Interest rate at period end	8.20%
Secured foreign currency debt up to $18 million due 2017 [Member]
Debt Instrument [Line Items]
Stated interest rate	14.50%
Monthly payment	$ 1.5
12.4% secured notes due 2020 [Member]
Debt Instrument [Line Items]
Monthly payment	1.0
Grupo Finmart [Member] \| Secured Foreign Currency Debt [Member]
Debt Instrument [Line Items]
Loans pledged as collateral	37.5	$ 13.9
Collateralized cash	$ 2.3	$ 37.7

Long-Term Debt and Capital Lease Obligations - 8.5% Unsecured Notes Due 2015 (Details) - Grupo Finmart [Member] - 8.5% unsecured notes due 2015 [Member] - USD ($)	1 Months Ended
	Dec. 31, 2014	Jun. 30, 2013	May 15, 2013
Debt Instrument [Line Items]
Debt, face amount		$ 30,000,000	$ 30,000,000.0
Stated interest rate			9.00%
Repayments of long-term debt	$ 17,500,000
Eliminations [Member]
Debt Instrument [Line Items]
Debt, face amount			$ 14,000,000.0

Long-Term Debt and Capital Lease Obligations - Consumer Loans Facility (Details) - Grupo Finmart [Member] - USD ($) $ in Millions		12 Months Ended
	Feb. 17, 2014	Sep. 30, 2015
Debt Instrument [Line Items]
Restricted cash for interest and trust maintenance costs	$ 2.1
Consumer loans facility due 2019 [Member]
Debt Instrument [Line Items]
Term of agreement	2 years
Term of debt		2 years
Consumer loans facility due 2019 [Member] \| Mexican Interbank Equilibrium [Member]
Debt Instrument [Line Items]
Basis spread on variable rate		2.50%
Interest rate at period end		5.80%
Consumer loans facility due 2019 [Member] \| Intangible Assets, Net [Member]
Debt Instrument [Line Items]
Deferred financing costs		$ 1.8

Long-Term Debt and Capital Lease Obligations - Secured Notes Consolidated from VIEs (Details)	12 Months Ended
	Sep. 30, 2015 USD ($)	Sep. 30, 2014 agreement	Dec. 31, 2014 USD ($)	Oct. 31, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Oct. 31, 2013 USD ($)
Grupo Finmart [Member]
Debt Instrument [Line Items]
Number of asset securitization agreements \| agreement		3
VIE C [Member] \| 17% Notes due May 2015 [Member]
Debt Instrument [Line Items]
Debt, face amount							$ 9,300,000.0
Stated interest rate							17.00%
Monthly payment	$ 400,000
VIE C [Member] \| 15% Notes due October 2016 [Member]
Debt Instrument [Line Items]
Debt, face amount							$ 10,000,000.0
Stated interest rate							15.00%
Monthly payment	300,000
VIE B [Member] \| 11% Notes due April 2017 [Member]
Debt Instrument [Line Items]
Debt, face amount						$ 16,000,000.0
Stated interest rate						11.00%
Monthly payment	200,000
VIE B [Member] \| 11% Notes due July 2017 [Member]
Debt Instrument [Line Items]
Debt, face amount					$ 16,500,000.0
Stated interest rate					11.00%
Monthly payment	200,000
VIE B [Member] \| 11% Notes due October 2017 [Member]
Debt Instrument [Line Items]
Debt, face amount				$ 43,800,000.0
Stated interest rate				11.00%
Monthly payment	600,000
VIE B [Member] \| 11% Notes due December 2017 [Member]
Debt Instrument [Line Items]
Debt, face amount			$ 21,900,000.0
Stated interest rate			11.00%
Monthly payment	300,000
VIE A [Member] \| 14.5% Notes due October 2017 [Member]
Debt Instrument [Line Items]
Debt, face amount					$ 21,800,000.0
Stated interest rate					14.50%
Monthly payment	$ 200,000

Common Stock and Stock Compensation - Additional Disclosures (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		3 Months Ended	12 Months Ended
	Mar. 31, 2015	Feb. 28, 2015	Sep. 30, 2015	Sep. 30, 2015	May 01, 2010
2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares authorized	1,081,200	643,673
Common Stock Class A Non-voting [Member] \| 2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized					1,575,750
Restricted Stock and Phantom Share-Based Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized fair value of awards			$ 11.6	$ 11.6
Weighted average period over which costs amortized				4 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period				3 years
Restricted Stock [Member] \| Non-employee directors [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%	50.00%
Percent of awards vesting on second anniversary of grant date			50.00%	50.00%
Phantom Share-Based Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market-conditioned awards, period of performance achievement				6 years
Phantom Share-Based Awards [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market-conditioned awards, target per-share trading price (in dollars per share)				$ 15
Service period				1 year 1 month
Phantom Share-Based Awards [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market-conditioned awards, target per-share trading price (in dollars per share)				$ 80
Service period				4 years
Phantom Share-Based Awards [Member] \| Accounts Payable and Other Accrued Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards classified as current liabilities, value			$ 3.9	$ 3.9
Performance based awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expense recorded to true-up awards			$ 1.5

Common Stock and Stock Compensation - Stock Issued as Acquisition Consideration (Details) - Common Stock Class A Non-voting [Member] - shares shares in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Class of Stock [Line Items]
Shares issued due to acquisitions	1,168	0	1,965
Shares issued due to purchase of subsidiary shares from noncontrolling interest	0	0	592

Common Stock and Stock Compensation - Compensation Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Compensation costs included in net income
Total gross compensation costs	$ 2,374	$ 6,845	$ 7,128
Total income tax benefits	0	(3,576)	(2,460)
Net compensation expense	2,374	3,269	4,668
Phantom Share-Based Awards [Member]
Compensation costs included in net income
Total gross compensation costs	3,932	0	0
Restricted Stock [Member]
Compensation costs included in net income
Total gross compensation costs	(1,558)	6,845	7,128
Total income tax benefits	$ 0	$ (3,576)	$ (2,460)

Common Stock and Stock Compensation - Assumptions (Details) - Phantom Share-Based Awards [Member]	12 Months Ended
	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility of EZCORP, Inc. Class A Common Stock	49.70%
Risk-free interest rate	1.90%
Expected term in years	6 years
Cost of equity	11.50%
Dividend yield	0.00%

Common Stock and Stock Compensation - Restricted Stock Award Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Restricted Stock and Phantom Share-Based Awards [Member]
Weighted Average Grant date Fair Value
Granted (in dollars per share)	$ 5.69
Weighted average grant-date fair value per share granted (in dollars per share)	$ 5.69
Total grant date fair value of RSAs vested	$ 1.8	$ 7.6	$ 10.7
Restricted Stock [Member]
Shares
Outstanding, beginning balance, shares	685,551
Granted, shares	94,000
Released, shares	(132,412)
Forfeited, shares	(63,978)
Outstanding, ending balance, shares	583,161.000	685,551
Weighted Average Grant date Fair Value
Outstanding, beginning balance (in dollars per share)	$ 19.82
Granted (in dollars per share)	10.34	$ 14.58	$ 20.43
Released (in dollars per share)	14.03
Forfeited (in dollars per share)	20.79
Outstanding, ending balance (in dollars per share)	$ 18.94	19.82
Shares withheld to satisfy related federal income tax withholding	22,000
Weighted average grant-date fair value per share granted (in dollars per share)	$ 10.34	$ 14.58	$ 20.43
Phantom Share-Based Awards [Member]
Shares
Outstanding, ending balance, shares	1,863,550

Common Stock and Stock Compensation - Stock Option Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Summary of the option activity additional disclosures
Shares issued due to stock option exercises	0	100	18,000
Proceeds due to stock option exercises	$ 0	$ 0	$ 45
Tax benefit from stock option exercises	0	0	0
Intrinsic value of stock options exercised	$ 0	$ 0	$ 280

Common Stock and Stock Compensation - Other Disclosures (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended
	Jul. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Mar. 25, 2014	Mar. 24, 2014
Restricted Stock [Member] \| Executive Chairman [Member]
Class of Stock [Line Items]
Accelerated vesting of restricted stock			270,000
Gross compensation costs			$ 2.2
Restricted Stock [Member] \| Executive Chairman [Member] \| October 2, 2014 [Member]
Class of Stock [Line Items]
Accelerated vesting of restricted stock			135,000
Restricted Stock [Member] \| Executive Chairman [Member] \| October 2, 2016 [Member]
Class of Stock [Line Items]
Accelerated vesting of restricted stock			135,000
Common Class A [Member]
Class of Stock [Line Items]
Common Stock, shares authorized				100,000,000	100,000,000	100,000,000	55,550,000
Treasury stock acquired, shares		1,000,000
Treasury stock acquired, value		$ 11.9
Treasury stock retired, shares	1,000,000

Temporary Equity (Details) - USD ($) $ in Thousands	12 Months Ended
Temporary Equity (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interest, beginning balance	$ 22,800	$ 47,297
Temporary equity, beginning balance	22,800	47,297
Issuance of common stock, subject to possible redemption	11,696
Sale of additional shares to parent	(9,267)	(15,496)
Net income (loss) attributable to redeemable noncontrolling interest	(5,015)	(7,387)
Foreign currency translation adjustment attributable to noncontrolling interest	(5,312)	(1,460)
Effective portion of cash flow hedge	29	(154)
Redeemable noncontrolling interest, ending balance	3,235	22,800
Temporary equity, ending balance	14,931	22,800
Common Class A Non-voting, Subject to Possible Redemption [Member]
Increase (Decrease) in Temporary Equity [Roll Forward]
Common stock, subject to possible redemption, beginning balance	0	0
Issuance of common stock, subject to possible redemption	11,696
Common stock, subject to possible redemption, ending balance	$ 11,696	$ 0

Income Taxes - Components of Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Current:
Federal	$ (6,149)	$ 10,060	$ 23,437
State and foreign	2,000	(11,132)	593
Total	(4,149)	(1,072)	24,030
Deferred:
Federal	(5,643)	(1,220)	(17,689)
State and foreign	(16,903)	(4,954)	2,756
Total	(22,546)	(6,174)	(14,933)
Total income tax (benefit) expense	$ (26,695)	$ (7,246)	$ 9,097

Income Taxes - Reconciliation of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Provision for income taxes attributable to continuing operations
Income taxes (benefit) at the federal statutory rate	$ (31,798)	$ (3,933)	$ 11,071
Non-deductible expense related to incentive stock options	13	0	0
State income tax, net of federal benefit	(701)	(1,543)	271
Change in valuation allowance	6,055	481	680
Federal tax credits	(4,567)	(124)	(314)
Foreign tax credit and valuation allowance	(3,440)	(2,174)	(3,263)
Tax basis balance sheet adjustment	4,488	0	0
Effect of permanently reinvesting foreign earnings	880	(445)	86
Other	2,375	492	566
Total income tax (benefit) expense	$ (26,695)	$ (7,246)	$ 9,097
Effective tax rate	29.00%	64.00%	29.00%

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Deferred tax assets:
Albemarle & Bond loss carryforward	$ 0	$ 4,067
Cash Converters International impairment	10,438	0
Tax over book inventory	11,402	15,599
Accrued liabilities	31,034	16,536
Pawn service charges receivable	0	3,450
Book over tax depreciation	4,988	0
Book over tax amortization	0	1,066
Prepaid expenses	2,316	0
Stock compensation	431	0
Foreign tax credit	4,567	0
Foreign income and dividends	9,767	0
State and foreign net operating loss carry-forwards	14,904	198
Total deferred tax assets	89,847	40,916
Deferred tax liabilities:
Tax over book amortization	14,507	0
Foreign income and dividends	0	476
Tax over book depreciation	0	8,299
Stock compensation	0	875
Prepaid expenses	0	1,388
Total deferred tax liabilities	14,507	11,038
Net deferred tax asset	75,340	29,878
Valuation allowance	(6,219)	(164)
Net deferred tax asset	$ 69,121	$ 29,714

Income Taxes - Additional Disclosures (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income tax (benefit) expense allocated to discontinued operations	$ 9.5	$ (7.3)	$ 10.4
Undistributed losses of foreign subsidiaries	15.9
Undistributed earnings of foreign subsidiaries, estimated taxes recognized upon distribution	$ 0.9
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Tax credit carryforward				$ 4.6
Foreign Tax Authority [Member] \| Canada [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward				20.7
Foreign Tax Authority [Member] \| Mexico [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward				$ 28.9

Related Party Transactions (Details) - USD ($)		1 Months Ended	9 Months Ended	12 Months Ended
Related Party Transactions (Details) - USD ($)	May 20, 2014	Aug. 31, 2015	Jun. 19, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Related Party Transaction [Line Items]
Repayments of interest				$ 16,472,000	$ 16,361,000	$ 12,553,000
Financing Agreement [Member] \| Grupo Finmart [Member] \| Investors [Member]
Related Party Transaction [Line Items]
Amounts due to related party		$ 3,500,000
Financing Agreement [Member] \| Grupo Finmart [Member] \| Investors [Member] \| Minimum [Member]
Related Party Transaction [Line Items]
Interest rate of related party loan		10.00%
Financing Agreement [Member] \| Grupo Finmart [Member] \| Investors [Member] \| Maximum [Member]
Related Party Transaction [Line Items]
Interest rate of related party loan		15.00%
Financing Agreement [Member] \| Grupo Finmart [Member] \| Santiago Creel Miranda [Member]
Related Party Transaction [Line Items]
Amounts due to related party		$ 250,000
Interest rate of related party loan		15.00%
Repayments of interest				14,000
Advisory Services Agreement [Member] \| Madison Park, LLC [Member]
Related Party Transaction [Line Items]
Amounts due to related party				$ 0	$ 0
Period of advisory services agreements					1 year	1 year
Expenses from transactions with related party			$ 5,200,000		$ 7,200,000	$ 7,200,000
Period for termination notice	30 days
Consulting Agreement [Member] \| 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 - Future Minimum Payments and Sublease Revenue (Details) $ in Thousands	Sep. 30, 2015 USD ($)
Operating Lease Payments
2016	$ 52,715
2017	45,503
2018	36,685
2019	28,942
2020	22,932
Thereafter	88,970
Total	275,747
Sublease Revenue
2016	918
2017	852
2018	783
2019	715
2020	736
Thereafter	3,172
Total	$ 7,176

Leases - Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Rent Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Leases [Abstract]
Gross rent expense from continuing operations	$ 59,784	$ 59,565	$ 54,731
Sublease rent revenue from continuing operations	(479)	(263)	(217)
Net rent expense from continuing operations	$ 59,305	$ 59,302	$ 54,514

Leases - Additional Disclosure (Details) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
Leases - Additional Disclosure (Details) $ in Thousands	Dec. 31, 2014 USD ($) extension_option	Mar. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)
Operating Leased Assets [Line Items]
Estimated minimum future rental payments			$ 275,747
Estimated future minimum sublease payments			7,176
Corporate Office Lease [Member]
Operating Leased Assets [Line Items]
Initial term of lease, in years	13 years
Number of extension options \| extension_option	2
Renewable term of lease, in years	5 years
Annual rent at lease inception	$ 3,000
Annual rent in the terminal year of lease	$ 4,600
Estimated minimum future rental payments			$ 57,100
Regional Offices Sublease [Member] \| Miami and Mexico City [Member]
Operating Leased Assets [Line Items]
Estimated future minimum sublease payments		$ 8,700
Annual total sublease payments at sublease inception		600
Annual total sublease payments in the terminal year of the last sublease		$ 1,000
Regional Offices Sublease [Member] \| Miami [Member]
Operating Leased Assets [Line Items]
Sublease term		9 years
Regional Offices Sublease [Member] \| Mexico City [Member]
Operating Leased Assets [Line Items]
Sublease term		3 years
Minimum [Member]
Operating Leased Assets [Line Items]
Initial term of lease, in years			3 years
Renewable term of lease, in years			3 years
Maximum [Member]
Operating Leased Assets [Line Items]
Initial term of lease, in years			10 years
Renewable term of lease, in years			5 years

Employment Agreements (Details) $ in Millions	1 Months Ended		12 Months Ended
Employment Agreements (Details) $ in Millions	Nov. 30, 2015 USD ($)	Jun. 30, 2014 plan	Sep. 30, 2015
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
Chief Executive Officer [Member] \| Subsequent Event [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employment agreement payments \| $	$ 2.6
Senior Executives [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of plans that provide severance benefits \| plan		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
Supplemental Unemployment Benefits, Severance Benefits, Continuation of Healthcare Benefits, Period			1 year

Retirement Plans - 401(k) Plan and Trust (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
EZCORP Inc. 401(k) Plan and Trust [Member]
Defined Contribution Plan Disclosure [Line Items]
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$ 547	$ 570	$ 557

Retirement Plans - Supplemental Executive Retirement Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]
Contributions to the Supplemental Executive Retirement Plan	$ 356	$ 499	$ 1,069
Amortized expense due to Supplemental Executive Retirement Plan	$ 405	$ 484	$ 976

Retirement Plans - Additional Disclosures (Details) - age	9 Months Ended	12 Months Ended	27 Months Ended
	Jun. 30, 2013	Sep. 30, 2015	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Contributions matching vested in service	5 years		3 years
Contributions matching vested in pro rata basis		100.00%
Vesting period of Supplemental Executive Retirement Plan		3 years
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) $ in Millions				1 Months Ended	3 Months Ended	12 Months Ended
Contingencies (Details) $ in Millions	Dec. 15, 2015 USD ($)	Nov. 03, 2015 lawsuit plaintiff	Nov. 18, 2014 lawsuit	Aug. 14, 2015 lawsuit	Sep. 30, 2015 USD ($)	Sep. 30, 2015	Jul. 28, 2014 entity
Outstanding Issues with CFPB [Member]
Loss Contingencies [Line Items]
Loss contingency charge recorded \| $					$ 10.5
Subsequent Event [Member] \| Outstanding Issues with CFPB [Member]
Loss Contingencies [Line Items]
Amount for civil money penalties \| $	$ 3.0
Amount for customer restitution \| $	$ 7.5
In re EZCORP, Inc. Securities Litigation [Member]
Loss Contingencies [Line Items]
Number of lawsuits consolidated \| lawsuit			2
Number of lawsuits filed \| lawsuit				2
Period to file a motion to dismiss						45 days
In re EZCORP, Inc. Securities Litigation [Member] \| Subsequent Event [Member]
Loss Contingencies [Line Items]
Number of lawsuits consolidated \| lawsuit		2
Number of plaintiffs \| plaintiff		2
Beneficial Owner [Member]
Loss Contingencies [Line Items]
Number of entities controlled \| entity							3

Quarterly Information (Unaudited) - Schedule of Quarterly Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Quarterly Information
Total revenues	$ 188,834	$ 181,621	$ 205,190	$ 212,724	$ 196,651	$ 188,117	$ 205,179	$ 210,345	$ 788,369	$ 800,292	$ 809,525
Net revenues	106,329	107,988	113,570	117,056	107,615	110,517	117,256	121,386	444,943	456,774	480,433
(Loss) income from continuing operations, net of tax	(61,254)	(1,401)	(4,294)	2,801	(5,300)	(1,568)	(7,216)	10,091	(64,148)	(3,993)	22,527
(Loss) income from discontinued operations, net of tax	(30,088)	(8,836)	4,731	6,877	(89,902)	3,161	11,805	6,843	(27,316)	(68,093)	(1,517)
Net (loss) income	(91,342)	(10,237)	437	9,678	(95,202)	1,593	4,589	16,934	(91,464)	(72,086)	21,010
Net loss from continuing operations attributable to redeemable noncontrolling interest	(1,785)	(390)	(906)	(1,934)	(1,701)	(2,337)	(1,553)	(1,796)	(5,015)	(7,387)	(1,222)
Net (loss) income attributable to EZCORP, Inc.	$ (89,557)	$ (9,847)	$ 1,343	$ 11,612	$ (93,501)	$ 3,930	$ 6,142	$ 18,730	$ (86,449)	$ (64,699)	$ 22,308
Basic (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	$ (1.08)	$ (0.01)	$ (0.06)	$ 0.09	$ (0.07)	$ 0.01	$ (0.10)	$ 0.22	$ (1.09)	$ 0.05	$ 0.44
Discontinued operations (in dollars per share)	(0.55)	(0.16)	0.09	0.13	(1.68)	0.06	0.21	0.13	(0.50)	(1.25)	(0.03)
Basic (loss) earnings per share (in dollars per share)	(1.63)	(0.17)	0.03	0.22	(1.75)	0.07	0.11	0.35	(1.59)	(1.20)	0.41
Diluted (loss) earnings per share attributable to EZCORP, Inc.:
Continuing operations (in dollars per share)	(1.08)	(0.01)	(0.06)	0.09	(0.07)	0.01	(0.10)	0.22	(1.09)	0.06	0.44
Discontinued operations (in dollars per share)	(0.55)	(0.16)	0.09	0.13	(1.68)	0.06	0.21	0.12	(0.50)	(1.25)	(0.03)
Diluted (loss) earnings per share (in dollars per share)	$ (1.63)	$ (0.17)	$ 0.03	$ 0.22	$ (1.75)	$ 0.07	$ 0.11	$ 0.34	$ (1.59)	$ (1.19)	$ 0.41

Quarterly Information (Unaudited) - Additional Disclosures (Details) $ in Thousands	3 Months Ended					12 Months Ended
	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($) Store	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Quarterly Financial Data [Line Items]
Pre-tax charges (gains) pertaining to discontinued operations	$ 42,400		$ 103,100
Restructuring	17,100		$ 6,700
Impairment of goodwill						$ 12,253	$ 84,158	$ 0
One-time after-tax charges due to contract termination	5,400
One-time after-tax charges due to a class-action litigation settlement	3,700
One-time after-tax charges due to impairments of goodwill and long-lived assets	1,200
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Quarterly Financial Data [Line Items]
Number of stores closed \| Store					7
Sale of stores, total consideration					$ 11,000
Sale of stores, amount paid in cash					10,000
Sale of stores, note receivable					$ 1,000
Interest rate on note receivable					14.00%
Carrying value of net assets					$ 3,700
Pawn loans					1,500
Inventory					1,900
Pawn service charge receivable					400
Assumed liabilities					100
Gain on sale of stores					6,300
Deferred gain on sale of stores					$ 700
Settlement of promissory note				$ 900
Recognition of deferred gain				600
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] \| Louisiana [Member]
Quarterly Financial Data [Line Items]
Number of stores closed \| Store					3
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] \| Mississippi [Member]
Quarterly Financial Data [Line Items]
Number of stores closed \| Store					2
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] \| Alabama [Member]
Quarterly Financial Data [Line Items]
Number of stores closed \| Store					1
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] \| Florida [Member]
Quarterly Financial Data [Line Items]
Number of stores closed \| Store					1
Cash Converters International Limited [Member]
Quarterly Financial Data [Line Items]
Impairment of investments	29,200
Impairment of investments, net of tax	18,800
Internally developed software and other assets [Member]
Quarterly Financial Data [Line Items]
Intangible asset impairment charges	3,700
Discontinued Operations [Member]
Quarterly Financial Data [Line Items]
Impairment of goodwill		$ 10,600				10,550	84,158
Continuing Operations [Member]
Quarterly Financial Data [Line Items]
Impairment of investments				$ 7,900
U.S. Pawn [Member]
Quarterly Financial Data [Line Items]
Impairment charges related to long-lived assets	4,300					4,300
U.S. Pawn [Member] \| Continuing Operations [Member]
Quarterly Financial Data [Line Items]
Impairment of goodwill						0	0
Mexico Pawn [Member]
Quarterly Financial Data [Line Items]
Impairment charges related to long-lived assets	1,300					1,300
Mexico Pawn [Member] \| Continuing Operations [Member]
Quarterly Financial Data [Line Items]
Impairment of goodwill						$ 1,703	$ 0
Mexico Pawn [Member] \| TUYO Reporting Unit [Member] \| Continuing Operations [Member]
Quarterly Financial Data [Line Items]
Impairment of goodwill	$ 1,700

Segment Information - Operating Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Merchandise sales									$ 402,118	$ 388,022	$ 368,085
Jewelry scrapping sales									57,973	96,241	131,675
Pawn service charges									247,204	248,378	251,354
Consumer loan fees and interest									78,066	63,702	51,861
Other revenues									3,008	3,949	6,550
Total revenues	$ 188,834	$ 181,621	$ 205,190	$ 212,724	$ 196,651	$ 188,117	$ 205,179	$ 210,345	788,369	800,292	809,525
Merchandise cost of goods sold									267,789	248,637	218,617
Jewelry scrapping cost of goods sold									46,066	72,830	96,115
Consumer loan bad debt									29,571	22,051	14,360
Net revenues	$ 106,329	$ 107,988	$ 113,570	$ 117,056	$ 107,615	$ 110,517	$ 117,256	$ 121,386	444,943	456,774	480,433
Operating expenses:
Operations									327,603	325,921	301,688
Administrative									72,986	79,944	70,493
Depreciation and amortization									33,543	31,762	28,096
Loss (gain) on sale or disposal of assets									2,659	(5,841)	1,300
Interest expense									42,202	28,389	16,189
Interest income									(1,608)	(1,298)	(992)
Equity in net loss (income) of unconsolidated affiliates									5,473	(5,948)	(13,240)
Impairment of investments									29,237	7,940	43,198
Restructuring									17,080	6,664	0
Other (income) expense									6,611	480	2,077
(Loss) income from continuing operations before income taxes									(90,843)	(11,239)	31,624
Operating Segments [Member]
Revenues:
Merchandise sales									402,118	388,022	368,085
Jewelry scrapping sales									57,973	96,241	131,675
Pawn service charges									247,204	248,378	251,354
Consumer loan fees and interest									78,066	63,702	51,861
Other revenues									3,008	3,949	6,550
Total revenues									788,369	800,292	809,525
Merchandise cost of goods sold									267,789	248,637	218,617
Jewelry scrapping cost of goods sold									46,066	72,830	96,115
Consumer loan bad debt									29,571	22,051	14,360
Net revenues									444,943	456,774	480,433
Operating expenses:
Operations									327,603	325,921	301,688
Administrative									0	0	0
Depreciation and amortization									22,867	22,027	19,893
Loss (gain) on sale or disposal of assets									1,252	(6,805)	167
Interest expense									25,892	20,506	12,066
Interest income									(1,450)	(1,020)	(742)
Equity in net loss (income) of unconsolidated affiliates									5,473	(5,948)	(13,240)
Impairment of investments									29,237	7,940	43,198
Restructuring									7,378	0
Other (income) expense									6,419	105	1,332
(Loss) income from continuing operations before income taxes									20,272	94,048	116,071
Operating Segments [Member] \| U.S. Pawn [Member]
Revenues:
Merchandise sales									334,635	325,337	308,462
Jewelry scrapping sales									54,343	89,471	122,484
Pawn service charges									216,211	217,891	221,775
Consumer loan fees and interest									0	0	0
Other revenues									945	1,377	1,438
Total revenues									606,134	634,076	654,159
Merchandise cost of goods sold									218,953	205,144	182,071
Jewelry scrapping cost of goods sold									42,845	66,713	88,212
Consumer loan bad debt									0	5	0
Net revenues									344,336	362,214	383,876
Operating expenses:
Operations									244,232	236,225	229,115
Administrative									0	0	0
Depreciation and amortization									15,227	13,333	12,111
Loss (gain) on sale or disposal of assets									995	(6,809)	105
Interest expense									60	3	52
Interest income									(42)	(18)	(7)
Equity in net loss (income) of unconsolidated affiliates									0	0	0
Impairment of investments									0	0	0
Restructuring									4,016	0
Other (income) expense									0	1	1
(Loss) income from continuing operations before income taxes									79,848	119,479	142,499
Operating Segments [Member] \| Mexico Pawn [Member]
Revenues:
Merchandise sales									65,408	60,302	57,564
Jewelry scrapping sales									3,267	6,302	8,540
Pawn service charges									30,993	30,487	29,579
Consumer loan fees and interest									0	0	0
Other revenues									1,021	1,016	1,017
Total revenues									100,689	98,107	96,700
Merchandise cost of goods sold									47,371	42,044	35,470
Jewelry scrapping cost of goods sold									2,954	5,807	7,496
Consumer loan bad debt									0	0	0
Net revenues									50,364	50,256	53,734
Operating expenses:
Operations									43,927	48,907	44,775
Administrative									0	0	0
Depreciation and amortization									4,440	5,374	4,706
Loss (gain) on sale or disposal of assets									258	27	17
Interest expense									15	25	85
Interest income									(78)	(3)	(66)
Equity in net loss (income) of unconsolidated affiliates									0	0	0
Impairment of investments									0	0	0
Restructuring									799	0
Other (income) expense									1,988	116	33
(Loss) income from continuing operations before income taxes									(985)	(4,190)	4,184
Operating Segments [Member] \| Grupo Finmart [Member]
Revenues:
Merchandise sales									0	0	0
Jewelry scrapping sales									0	0	0
Pawn service charges									0	0	0
Consumer loan fees and interest									68,114	53,377	42,527
Other revenues									255	1,145	1,959
Total revenues									68,369	54,522	44,486
Merchandise cost of goods sold									0	0	0
Jewelry scrapping cost of goods sold									0	0	0
Consumer loan bad debt									26,446	19,605	11,714
Net revenues									41,923	34,917	32,772
Operating expenses:
Operations									32,664	32,184	17,593
Administrative									0	0	0
Depreciation and amortization									2,584	2,503	2,227
Loss (gain) on sale or disposal of assets									0	0	0
Interest expense									25,817	20,478	11,929
Interest income									(1,330)	(999)	(669)
Equity in net loss (income) of unconsolidated affiliates									0	0	0
Impairment of investments									0	0	0
Restructuring									0	0
Other (income) expense									4,424	(121)	(251)
(Loss) income from continuing operations before income taxes									(22,236)	(19,128)	1,943
Operating Segments [Member] \| Other International [Member]
Revenues:
Merchandise sales									2,075	2,383	2,059
Jewelry scrapping sales									363	468	651
Pawn service charges									0	0	0
Consumer loan fees and interest									9,952	10,325	9,334
Other revenues									787	411	2,136
Total revenues									13,177	13,587	14,180
Merchandise cost of goods sold									1,465	1,449	1,076
Jewelry scrapping cost of goods sold									267	310	407
Consumer loan bad debt									3,125	2,441	2,646
Net revenues									8,320	9,387	10,051
Operating expenses:
Operations									6,780	8,605	10,205
Administrative									0	0	0
Depreciation and amortization									616	817	849
Loss (gain) on sale or disposal of assets									(1)	(23)	45
Interest expense									0	0	0
Interest income									0	0	0
Equity in net loss (income) of unconsolidated affiliates									5,473	(5,948)	(13,240)
Impairment of investments									29,237	7,940	43,198
Restructuring									2,563	0
Other (income) expense									7	109	1,549
(Loss) income from continuing operations before income taxes									(36,355)	(2,113)	(32,555)
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									72,986	79,944	70,493
Depreciation and amortization									10,676	9,735	8,203
Loss (gain) on sale or disposal of assets									1,407	964	1,133
Interest expense									16,310	7,883	4,123
Interest income									(158)	(278)	(250)
Equity in net loss (income) of unconsolidated affiliates									0	0	0
Impairment of investments									0	0	0
Restructuring									9,702	6,664
Other (income) expense									192	375	745
(Loss) income from continuing operations before income taxes									$ (111,115)	$ (105,287)	$ (84,447)

Segment Information - Reconciliation of Segment Assets (Details) - USD ($)
$ in Thousands

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

$ 59,124

$ 55,325

$ 29,100

$ 39,824

15,137

63,495

159,964

162,444

36,533

63,995

124,084

138,175

56,182

91,781

75,594

105,900

2,883

5,070

75,824

85,004

327,460

346,577

433,300

50,434

66,086

Operating Segments [Member]

1,212,230

^[1],[2]

1,410,544

^[1],[2]

1,332,968

12,166

16,999

15,337

14,992

63,495

9,176

159,964

162,444

156,637

34,220

42,365

32,257

50,192

38,562

42,826

124,084

138,165

145,195

56,182

91,781

97,085

58,173

76,898

84,247

2,883

5,070

3,509

75,824

85,004

65,488

327,460

336,027

338,838

27,749

36,736

40,698

Operating Segments [Member] | U.S. Pawn [Member]

943,889

1,093,546

1,031,293

4,812

6,000

4,632

143,500

145,258

142,930

28,338

28,374

28,250

107,568

114,793

120,814

42,717

50,660

52,804

244,330

228,629

14,208

13,697

15,209

Operating Segments [Member] | Mexico Pawn [Member]

585,473

587,411

593,268

3,662

3,904

5,284

16,464

17,186

13,707

2,544

2,468

1,823

16,502

22,790

23,833

12,985

21,987

26,191

303

7,316

11,418

11,717

338

609

2,653

Operating Segments [Member] | Grupo Finmart [Member]

59,811

80,362

85,511

2,880

5,405

4,328

14,992

63,495

9,176

31,824

39,769

29,367

19,105

7,172

12,143

1,656

1,707

2,007

2,883

5,070

3,509

75,824

85,004

65,185

75,814

95,980

98,492

13,195

21,051

21,383

Operating Segments [Member] | Other International [Member]

238,173

324,653

245,590

812

1,690

1,093

2,396

2,596

2,890

205

548

610

582

548

56,182

91,781

97,085

815

2,544

3,245

1,379

1,453

60,432

101,120

106,924

Corporate [Member]

Corporate [Member] | Discontinued Operations [Member]

268,341

316,998

301,675