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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Sep. 30, 2016	Nov. 30, 2016	Mar. 31, 2016
Entity Registrant Name	EZCORP INC
Entity Central Index Key	0000876523
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 161
Common Class A
Entity Common Stock, Shares Outstanding (shares)		51,108,575
Common Class B
Entity Common Stock, Shares Outstanding (shares)		2,970,171

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Current assets:
Cash and cash equivalents	$ 65,737	$ 56,244
Pawn loans	167,329	159,964
Pawn service charges receivable, net	31,062	30,852
Inventory, net	140,224	124,084
Notes receivable, net	41,946	0
Income taxes receivable	2,533	42,231
Current assets held for sale	0	72,849
Prepaid expenses and other current assets	33,312	25,077
Total current assets	482,143	511,301
Investment in unconsolidated affiliate	37,128	56,182
Property and equipment, net	58,455	73,938
Goodwill	253,976	251,646
Intangible assets, net	30,681	30,778
Non-current notes receivable, net	41,119	0
Deferred tax asset, net	35,303	34,176
Non-current assets held for sale	0	217,233
Other assets, net	44,439	13,736
Total assets	983,244	1,188,990
Current liabilities:
Accounts payable, accrued expenses and other current liabilities	84,285	109,875
Current liabilities held for sale	0	87,329
Customer layaway deposits	10,693	10,470
Total current liabilities	94,978	207,674
Long-term debt, net	283,611	197,976
Non-current liabilities held for sale	0	101,644
Deferred gains and other long-term liabilities	10,450	9,929
Total liabilities	389,039	517,223
Commitments and contingencies (Note 17)
Temporary equity:
Redeemable noncontrolling interest	0	4,040
Total temporary equity	0	15,736
Stockholders’ equity:
Additional paid-in capital	318,723	310,038
Retained earnings	319,808	400,552
Accumulated other comprehensive loss	(44,089)	(55,096)
EZCORP, Inc. stockholders’ equity	594,983	656,031
Noncontrolling interest	(778)	0
Total equity	594,205	656,031
Total liabilities, temporary equity and equity	983,244	1,188,990
Common Class A Non-Voting, Subject to Possible Redemption
Temporary equity:
Class A Non-Voting Common Stock, subject to possible redemption at $10.06 per share; none as of September 30, 2016 and 1,168,456 shares issued and outstanding at redemption value as of September 30, 2015	0	11,696
Common Stock Class A Non-Voting
Stockholders’ equity:
Common Stock	511	507
Common Stock Class B Voting
Stockholders’ equity:
Common Stock	$ 30	$ 30

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2016	Sep. 30, 2015
Common Class A Non-Voting, Subject to Possible Redemption
Temporary equity:
Common stock, redemption price (usd per share)	$ 10.06	$ 10.06
Common stock, shares issued (shares)	0	1,168,456
Common stock, shares outstanding (shares)	0	1,168,456
Common Stock Class A Non-Voting
Stockholders’ equity:
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common Stock authorized (shares)	100,000,000	100,000,000
Common Stock, shares issued (shares)	51,129,144	50,726,289
Common Stock, shares outstanding (shares)	51,129,144	50,726,289
Common Stock Class B Voting
Stockholders’ equity:
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common Stock authorized (shares)	3,000,000	3,000,000
Common Stock, shares issued (shares)	2,970,171	2,970,171
Common Stock, shares outstanding (shares)	2,970,171	2,970,171

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Merchandise sales									$ 409,107	$ 402,118	$ 388,022
Jewelry scrapping sales									50,113	57,973	96,241
Pawn service charges									261,800	247,204	248,378
Other revenues									9,485	12,705	13,129
Total revenues	$ 184,585	$ 170,150	$ 188,213	$ 187,557	$ 170,291	$ 164,619	$ 188,735	$ 196,355	730,505	720,000	745,770
Merchandise cost of goods sold									258,271	267,789	248,637
Jewelry scrapping cost of goods sold									42,039	46,066	72,830
Other cost of revenues									1,965	3,125	2,446
Net revenues	106,861	100,394	108,365	112,610	99,547	93,808	101,238	108,427	428,230	403,020	421,857
Operating expenses:
Operations									301,387	294,939	293,737
Administrative									68,101	72,986	79,944
Depreciation and amortization									26,542	30,959	29,259
Loss (gain) on sale or disposal of assets									1,106	2,659	(5,841)
Restructuring									1,921	17,080	6,664
Total operating expenses									399,057	418,623	403,763
Operating income (loss)									29,173	(15,603)	18,094
Interest expense									16,477	16,385	7,911
Interest income									(81)	(278)	(299)
Loss (income) from investments in unconsolidated affiliates									255	5,473	(5,948)
Impairment of investments									10,957	26,837	7,940
Other expense									1,202	2,187	601
Income (loss) from continuing operations before income taxes									363	(66,207)	7,889
Income tax expense (benefit)									9,361	(14,025)	4,451
(Loss) income from continuing operations, net of tax	(17,502)	2,778	2,307	3,419	(57,107)	(783)	(2,675)	8,383	(8,998)	(52,182)	3,438
Loss from discontinued operations, net of tax	19,636	(9,133)	(78,250)	(11,685)	(36,998)	(9,454)	3,112	1,295	(79,432)	(42,045)	(77,474)
Net loss	2,134	(6,355)	(75,943)	(8,266)	(94,105)	(10,237)	437	9,678	(88,430)	(94,227)	(74,036)
Net loss attributable to noncontrolling interest									(7,686)	(5,035)	(6,319)
Net loss attributable to EZCORP, Inc.	$ 3,231	$ (5,689)	$ (70,812)	$ (7,474)	$ (92,300)	$ (9,847)	$ 1,343	$ 11,612	$ (80,744)	$ (89,192)	$ (67,717)
Earnings Per Share [Abstract]
Basic (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)	$ (0.31)	$ 0.05	$ 0.05	$ 0.06	$ (1.04)	$ (0.01)	$ (0.04)	$ 0.17	$ (0.15)	$ (0.94)	$ 0.08
Diluted (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)	$ (0.31)	$ 0.05	$ 0.05	$ 0.06	$ (1.04)	$ (0.01)	$ (0.04)	$ 0.17	$ (0.15)	$ (0.94)	$ 0.08
Weighted average shares outstanding:
Basic (shares)									54,427	54,369	54,148
Net (loss) income from continuing operations attributable to EZCORP, Inc.									$ (7,973)	$ (51,298)	$ 4,476
Loss from discontinued operations attributable to EZCORP, Inc.									$ (72,771)	$ (37,894)	$ (72,193)

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net loss	$ (88,430)	$ (94,227)	$ (74,036)
Other comprehensive loss:
Foreign currency translation loss, net of income tax benefit (expense) for our investment in unconsolidated affiliate of $1,975, $4,408 and ($1,157) for the years ended September 30, 2016, 2015 and 2014, respectively	(14,580)	(50,667)	(4,147)
Foreign currency translation reclassification adjustment realized upon impairment	0	0	375
Loss on effective portion of cash flow hedge:
Other comprehensive loss before reclassifications	0	0	(453)
Amounts reclassified from accumulated other comprehensive loss	22	457	49
Amounts reclassified from accumulated other comprehensive loss	0	0	540
Reclassification adjustment for gain on available-for-sale securities	0	0	(540)
Other comprehensive loss, net of tax	(14,558)	(50,210)	(4,176)
Comprehensive loss	(102,988)	(144,437)	(78,212)
Attributable to noncontrolling interest:
Net loss	(7,686)	(5,035)	(6,319)
Foreign currency translation loss	(393)	(5,341)	(301)
Amounts reclassified from accumulated other comprehensive loss	1	29	(154)
Comprehensive income attributable to redeemable noncontrolling interest	(8,078)	(10,347)	(6,774)
Comprehensive loss attributable to EZCORP, Inc.	$ (94,910)	$ (134,090)	$ (71,438)

Consolidated Statements of Comprehensive Loss (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Income tax benefit (expense)	$ 1,975	$ 4,408	$ (1,157)

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Operating activities:
Net loss	$ (88,430,000)	$ (94,227,000)	$ (74,036,000)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	28,651,000	37,034,000	38,627,000
Amortization of debt discount	9,474,000	8,888,000	2,611,000
Amortization of deferred financing costs	2,901,000	4,150,000	5,137,000
Amortization of prepaid commissions	13,083,000	13,702,000	14,525,000
Consumer loan loss provision	27,917,000	51,966,000	45,014,000
Deferred income taxes	2,674,000	(2,124,000)	(24,377,000)
Impairment of goodwill	73,244,000	12,253,000	84,158,000
Reversal of contingent consideration	0	0	(4,792,000)
Impairment of long-lived assets	0	18,529,000	10,308,000
Other adjustments	7,289,000	13,925,000	(2,251,000)
Gain on disposition of Grupo Finmart, net of loss on extinguishment	(32,172,000)	0	0
Loss (gain) on sale or disposal of assets	1,106,000	2,893,000	(5,371,000)
Stock compensation	5,346,000	2,374,000	6,845,000
Loss (income) from investments in unconsolidated affiliates	255,000	5,473,000	(5,948,000)
Impairment of investments	10,957,000	26,837,000	7,940,000
Changes in operating assets and liabilities, net of business acquisitions:
Service charges and fees receivable	7,677,000	(9,987,000)	(2,212,000)
Inventory	(3,735,000)	433,000	346,000
Prepaid expenses, other current assets and other assets	(15,397,000)	(11,980,000)	(28,807,000)
Accounts payable and other, deferred gains and other long-term liabilities	(17,819,000)	20,940,000	15,073,000
Customer layaway deposits	329,000	1,997,000	(499,000)
Tax provision from stock compensation	0	0	609,000
Income taxes receivable	37,334,000	(23,144,000)	(13,328,000)
Payments of restructuring charges	(8,478,000)	(5,376,000)	0
Dividends from unconsolidated affiliate	2,197,000	4,842,000	5,129,000
Net cash provided by operating activities	64,403,000	79,398,000	74,701,000
Investing activities:
Loans made	(676,375,000)	(842,074,000)	(959,540,000)
Loans repaid	428,196,000	574,353,000	658,986,000
Recovery of pawn loan principal through sale of forfeited collateral	235,168,000	243,692,000	246,053,000
Additions to property and equipment	(9,550,000)	(24,286,000)	(22,964,000)
Acquisitions, net of cash acquired	(6,000,000)	(7,802,000)	(13,226,000)
Investments in unconsolidated affiliate	0	(12,140,000)	0
Proceeds from disposition of Grupo Finmart, net of cash disposed	35,277,000	0	0
Proceeds from sale of assets	0	564,000	10,631,000
Net cash provided by (used in) investing activities	6,716,000	(67,693,000)	(80,060,000)
Financing activities:
Taxes paid related to net share settlement of equity awards	(172,000)	(210,000)	(1,982,000)
Tax benefit from stock compensation	0	0	(609,000)
Debt issuance costs	(740,000)	(556,000)	(14,017,000)
Payout of deferred consideration	(15,000,000)	(6,000,000)	(23,000,000)
Proceeds from issuance of convertible notes	0	0	230,000,000
Purchase of convertible notes hedges	0	0	(46,454,000)
Proceeds from issuance of warrants	0	0	25,106,000
Purchase of subsidiary shares from noncontrolling interest	0	(32,411,000)	(29,775,000)
Proceeds from settlement of forward currency contracts	3,557,000	2,313,000	0
Change in restricted cash	8,199,000	40,949,000	(57,891,000)
Proceeds from borrowings and line of credit	64,873,000	70,686,000	535,913,000
Payments on borrowings, line of credit and capital lease obligations	(112,123,000)	(72,369,000)	(572,873,000)
Repurchase of common stock	(11,750,000)	0	(11,903,000)
Net cash (used in) provided by financing activities	(63,156,000)	2,402,000	32,515,000
Effect of exchange rate changes on cash and cash equivalents	(1,350,000)	(10,308,000)	(931,000)
Net increase in cash and cash equivalents	6,613,000	3,799,000	26,225,000
Cash and cash equivalents at beginning of period	59,124,000	55,325,000	29,100,000
Cash and cash equivalents at end of period	65,737,000	59,124,000	55,325,000
Cash paid during the period for:
Interest	18,722,000	16,472,000	16,361,000
Income taxes, net	2,962,000	(8,042,000)	30,194,000
Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	249,316,000	230,998,000	241,696,000
Issuance of common stock due to acquisitions	0	11,696,000	0
Deferred consideration	0	9,500,000	2,674,000
Change in accrued additions to property and equipment	3,179,000	(1,337,000)	(420,000)
Issuance of common stock to 401(k) plan	0	0	557,000
Equity adjustment due to noncontrolling interest purchase	0	23,251,000	6,609,000
Deferred finance costs payable	$ 740,000	$ 0	$ 1,092,000

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Grupo Finmart	Grupo Finmart Accumulated Other Comprehensive Loss
Beginning balance at Sep. 30, 2013	$ 879,027	$ 543	$ 320,537	$ 564,424	$ (6,477)
Beginning balance (shares) at Sep. 30, 2013		54,240
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock related to 401(k) match	557		557
Issuance of common stock related to 401(k) plan (shares)		45
Stock compensation	6,845		6,845
Purchase of subsidiary shares from noncontrolling interest	(13,275)		(13,260)		(15)
Release of restricted stock	3	$ 3
Release of restricted stock (shares)		300
Excess tax deficiency from stock compensation	(609)		(609)
Taxes paid related to net share settlement of equity awards	(1,982)		(1,982)
Amounts reclassified from accumulated other comprehensive loss	(250)				(250)
Net proceeds from sale of warrants	25,106		25,106
Foreign currency translation adjustment	(3,831)				(3,831)
Foreign currency translation reclassification adjustment realized upon impairment	375				375
Purchase of treasury stock (shares)						(1,000)
Retirement of treasury stock	(11,903)	$ (10)	(4,930)	(6,963)
Retirement of treasury stock (shares)		(1,000)				1,000
Net loss attributable to EZCORP, Inc.	(67,717)			(67,717)
Ending balance at Sep. 30, 2014	812,346	$ 536	332,264	489,744	(10,198)
Ending balance (shares) at Sep. 30, 2014		53,585
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	(1,558)		(1,558)
Purchase of subsidiary shares from noncontrolling interest	(20,293)		(20,222)		(71)
Release of restricted stock	1	$ 1
Release of restricted stock (shares)		111
Excess tax deficiency from stock compensation	(236)		(236)
Taxes paid related to net share settlement of equity awards	(210)		(210)
Amounts reclassified from accumulated other comprehensive loss	428				428
Foreign currency translation adjustment	(45,255)				(45,255)
Net loss attributable to EZCORP, Inc.	(89,192)			(89,192)
Ending balance at Sep. 30, 2015	656,031	$ 537	310,038	400,552	(55,096)
Ending balance (shares) at Sep. 30, 2015		53,696
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation	9,152		9,152
Release of restricted stock	4	$ 4
Release of restricted stock (shares)		403
Excess tax deficiency from stock compensation	(295)		(295)
Taxes paid related to net share settlement of equity awards	(172)		(172)
Amounts reclassified from accumulated other comprehensive loss	21				21
Foreign currency translation adjustment	(14,187)				(14,187)		$ 25,173	$ 25,173
Net loss attributable to EZCORP, Inc.	(80,744)			(80,744)
Ending balance at Sep. 30, 2016	$ 594,983	$ 541	$ 318,723	$ 319,808	$ (44,089)
Ending balance (shares) at Sep. 30, 2016		54,099

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2016

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. 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.

As further discussed in Note 3, we have classified all of the assets and liabilities of our previously-owned 94% subsidiary, Prestaciones Finmart, S.A.P.I. de C.V., SOFOM, E.N.R. ("Grupo Finmart"), which we sold in September 2016, as held for sale in all previous periods and recast all results of operations of Grupo Finmart as discontinued operations for the years ended September 30, 2016, 2015 and 2014.

As of September 30, 2016, we operated a total of 786 locations, consisting of:


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


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


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

We also own approximately 31% 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.

Principles of Consolidation

The consolidated financial statements include the accounts of EZCORP, Inc. and its consolidated subsidiaries. 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.

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.

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 inputs, including recent redemption rates, historical trends in redemption rates and the amount of loans due in the following months. Unexpected variations in any of these factors could change our estimate of 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 United States pawn loan term generally ranges between 30 and 90 days. The maximum Mexico pawn loan term is 30 days.

We record sales revenue and the related cost when merchandise inventory is sold, or when we receive the final payment on a layaway sale. We record sales revenue and the related cost when scrap inventory is sold and the proceeds to be received are fixed and determinable and ownership is transferred. 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, accrued expenses and other current liabilities” in our consolidated balance sheets until remitted to the appropriate governmental authorities.

Customers may purchase a product protection plan that allows them to return or exchange certain general merchandise (non-jewelry) sold through our retail pawn operations within three to six months of purchase. We recognize the fees for this service as revenue ratably over the three to six month period of the plan. We also offer a jewelry VIP package, which guarantees customers a minimum future pawn loan amount on the item sold, allows them full credit if they trade in the item to purchase a more expensive piece of jewelry, and provides minor repair service on the item sold. These fees are recognized upon sale. Customers may also purchase an item on layaway by paying a minimum layaway deposit of typically 10% to 20% of the item’s sale price. We hold the item for a 60 to 180-day period, during which the customer is required to pay the balance of the sales price. The initial deposit and subsequent payments are recorded as customer layaway deposits. Layaways are recorded as sales when paid in full. We record product protection, jewelry VIP and layaway fees as merchandise sales revenue, as they are incidental to sales of merchandise.

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. Our "Merchandise cost of goods sold" includes the historical cost of inventory sold, inventory shrinkage and any change in the allowance for inventory shrinkage and valuation. We include the cost of operating our central jewelry processing unit under “Jewelry scrapping cost of goods sold,” 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.

With respect to our Mexico pawn operations, we do not own the forfeited collateral; however, we assume the risk of loss on such collateral and are solely responsible for its care and disposition and as such, record such collateral under “Inventory, net” in our consolidated balance sheet. The amount of inventory from our Mexico pawn operations classified as “Inventory, net” in our consolidated balance sheets was $19.0 million and $16.5 million as of September 30, 2016 and 2015, respectively.

Cash and Cash Equivalents and Cash Concentrations

Cash and cash equivalents consist primarily of cash on deposit or highly liquid investments with original contractual maturities of three months or less, or money market mutual funds. We hold cash at major financial institutions that often exceed FDIC insured limits. We manage our credit risk associated with cash and cash equivalents and cash concentrations by 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 included in “Prepaid expenses and other current assets” of $3.0 million and $0.1 million as of September 30, 2016 and 2015, respectively, primarily pertain to insurance letters of credit and collateralization of company credit cards. In addition, $4.1 million in restricted cash is held under an escrow arrangement in connection with the closing of the Grupo Finmart sale transaction (as further described in Note 3) and is included in “Other assets, net” as of September 30, 2016.

Notes Receivable

We review the payment history, creditworthiness, projected cash flows and related assumptions of Grupo Finmart and AlphaCredit as applicable in determining whether our notes receivable are collectible. We amortize the discount on our notes receivable into “Interest income” under the effective interest method over the life of the notes receivable and accrue interest under the terms of the repayment schedules. These items are included in our “Corporate items” within our segment disclosure. As of September 30, 2016, we have included no impairment due to non-collectability on our notes receivable. See Note 7 for additional details.

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. Thus, income reported for our fiscal years ended September 30, 2016, 2015 and 2014 represents our percentage interest in the results of Cash Converters International’s operations from July 1, 2015 to June 30, 2016, July 1, 2014 to June 30, 2015 and July 1, 2013 to June 30, 2014, 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 three-month periods ended March 31 (our reporting period ended June 30) and September 30 (our reporting period ended December 31). Those estimates may vary from actual results. We adjust our estimates as necessary in our reporting periods ended March 31 and September 30 to conform to Cash Converters International actual results as shown in their published semi-annual reports. We record all other-than-temporary impairments as of the date of our reporting period.

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 accounting principles generally accepted in the United States of America (“GAAP”). We will continue to monitor for any potential IFRS to GAAP differences.

We have accounted for the negative basis in our investment in Cash Converters International of $19.6 million generated as a result of impairments and other items, using exchange rates in effect as of September 30, 2016, as a reduction in our portion of Cash Converters International goodwill. 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.

Goodwill and Other Intangible Assets

Goodwill and other intangible assets having indefinite lives are not subject to amortization. We test goodwill and intangible assets with indefinite useful lives 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 goodwill 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 analyses 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 equivalent to our operating segments for fiscal 2016. 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 fiscal 2016 goodwill and other intangible asset valuations ranged from 10% to 14%. In testing other intangible assets for potential impairment, we apply key assumptions that are consistent with those utilized in our goodwill impairment test. Changes in the economic conditions or regulatory environment could negatively affect our key assumptions.

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 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, or 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.

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.

Insurance Recoveries

We incur legal costs with respect to a variety of issues on an ongoing basis. To the extent that such costs are reimbursable under applicable insurance policies, we believe it is probable such costs will be reimbursed and such reimbursements can be reasonably estimated, we record a receivable from the insurance enterprise and a recovery of the costs in our statements of operations. All loss contingencies are recorded gross of the insured recoveries as applicable.

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.

Acquisitions

We allocate the total acquisition price to the fair value of assets and liabilities acquired and immediately expense transaction costs. We early adopted Financial Accounting Standards Board ("FASB") Accounting Standards Codification (“ASC”) Accounting Standards Updates ("ASU") 2015-16, Business Combinations (Topic 805) during the three-months ended March 31, 2016 to reduce the cost and complexity of accounting for and reporting business combinations. This ASU requires recognition of adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined, with the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. There was no material impact of adopting FASB ASU 2015-16 on our consolidated financial position, results of operations or cash flows.

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 Cash Converters International’s balance sheet date each reporting period. The related interest in Cash Converters International’s net income is translated at the average exchange rate for each six-month period reported by Cash Converters International.

The functional currency of Mexico Pawn 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 included under “Other expense” in our consolidated statements of operations. These costs included in continuing operations were $1.1 million, $2.2 million and $1.0 million for fiscal 2016, 2015 and 2014, respectively.

Operations Expense

Included in operations expense are costs related to operating our stores and any direct costs of support offices. These costs include labor, other direct expenses such as utilities, supplies and banking fees and indirect expenses such as store rent, building repairs and maintenance, advertising, store property taxes and insurance and regional and area management expenses.

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 under “Administrative” expense in our consolidated statements of operations. These costs included in continuing operations were $2.1 million, $3.1 million and $5.0 million for fiscal 2016, 2015 and 2014, respectively.

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.

Stock Compensation

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 model or Monte Carlo model, respectively, and amortize that fair value to compensation expense on a ratable basis over the awards’ vesting period. We recognize expense on awards that only have service requirements on a straight-line basis. We early adopted FASB ASU 2014-12, Compensation — Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period during the three-months ended March 31, 2016 and applied the amendments prospectively to all awards granted or modified after the effective date. This ASU requires recognition of compensation costs for share-based awards with performance targets in the period in which it becomes probable that the performance targets will be achieved and should represent the compensation cost attributable to the periods for which the requisite service has already been rendered. There was no material impact of adopting FASB ASU 2014-12 on our consolidated financial position, results of operations or cash flows.

Income Taxes

We account for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying value of assets and liabilities and their tax basis and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the related temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized when the rate change is enacted.

We consider the earnings of certain non-U.S. subsidiaries to be indefinitely invested outside the United States on the basis of estimates that future domestic cash generation will be sufficient to meet future domestic cash needs and our specific plans for reinvestment of those subsidiary earnings. We have not recorded a deferred tax liability related to the U.S. federal and state income taxes and foreign withholding taxes of our undistributed earnings of foreign subsidiaries indefinitely invested outside the U.S.

We may be subject to income tax audits by the respective tax authorities in any or all of the jurisdictions in which we operate or have operated within a relevant period. Significant judgment is required in determining uncertain tax positions. We utilize the required two-step approach to recognize and measure uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. We consider many factors when evaluating and estimating our tax positions and tax benefits, which may require periodic adjustments and which may not accurately forecast actual outcomes. We adjust these reserves in light of changing facts and circumstances, such as the closing of an audit or the refinement of an estimate. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. We believe adequate provisions for income taxes have been made for all periods.

We recognize interest and penalties related to unrecognized tax benefits as “Income tax expense” in our consolidated statements of operations, which were $0.2 million, $0.1 million and nil during fiscal 2016, 2015 and 2014, respectively.

We early adopted FASB ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes during the three-months ended December 31, 2015 on a retrospective basis. This ASU requires classification of 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 impact of adopting FASB ASU 2015-17 on our current period consolidated financial statements was the classification of all deferred tax assets as non-current within the consolidated balance sheets to conform to the current period presentation. Other than these reclassifications, the adoption of FASB ASU 2015-17 did not have an impact on our consolidated financial position, results of operations or cash flows.

We consider our assessment of the recognition of deferred tax assets as well as estimates of uncertain tax positions to be critical estimates.

Earnings per Share and Common Stock

We compute basic earnings per share 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 are greater than the cost to re-acquire the same number of shares at the average market price, and therefore the effect would be anti-dilutive. There were no participating securities outstanding during the years ended September 30, 2016, 2015 and 2014 requiring the application of the two-class method.

Our capital stock consists of two classes of common stock designated as Class A Non-Voting Common Stock (“Class A Common Stock”) and Class B Voting Common Stock (“Class B Common Stock”). The rights, preferences and privileges of the Class A and Class B Common Stock are similar except that each share of Class B Common Stock has one vote and each share of Class A Common Stock has no voting privileges, except as required by law. All Class A Common Stock is publicly held. Holders of Class B Common Stock may, individually or as a class, convert some or all of their shares into Class A Common Stock on a one-to-one basis. Class A Common Stock becomes voting common stock upon the conversion of all Class B Common Stock to Class A Common Stock. We are required to reserve the number of authorized but unissued shares of Class A Common Stock that would be issuable upon conversion of all outstanding shares of Class B Common Stock.

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, collectability of notes receivable, 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.

Presentation of Debt Issuance Costs

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. The provisions of the 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 retrospectively. We early adopted FASB ASU 2015-03 during the three-months ended December 31, 2015 on a retrospective basis. The impact of adopting FASB ASU 2015-03 on our current period consolidated financial statements was the classification of all deferred financing costs as a deduction to the corresponding debt in addition to the reclassification of deferred financing costs in "Intangible assets, net" to "Long-term debt less current maturities, net" as of September 30, 2015 of $9.2 million, inclusive of Grupo Finmart amounts presented in Note 3, within the consolidated balance sheets to conform to the current period presentation.

Reporting Discontinued Operations

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 ASU 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). Among other disclosures, FASB ASU 2014-08 requires presentation of, 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. FASB 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. There was no impact of adopting FASB ASU 2014-08 on our consolidated financial position, results of operations or cash flows. However subsequent to adoption we have classified our Grupo Finmart segment as held for sale.

We have presented our Grupo Finmart segment classified as a discontinued operation as held for sale under FASB ASU 2014-08, including separate presentation of assets and liabilities held for sale in our consolidated balance sheets, with historical amounts recast to conform to current period presentation. We have presented our operations discontinued prior to adoption of FASB ASU 2014-08 during the three-months ended December 31, 2015 including our U.S. Financial Services business ("USFS") and our online lending businesses in the United States ("EZOnline") and the United Kingdom ("Cash Genie") under the accounting guidance in effect before the adoption of FASB ASU 2014-08.

Accounting Policies Associated with Discontinued Operations

Grupo Finmart entered into agreements with employers that permit it to market consumer loans to employees with such payments withheld by the employers through payroll deductions and remitted to Grupo Finmart. Prior to its discontinuance in fiscal 2014, USFS 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, with fee-based credit services to customers seeking loans provided in Texas. Consumer loans and interest and fees receivable were carried in the consolidated balance sheets net of an allowance, which was based on recent loan default experience adjusted for seasonal variations and collection percentages.

Loans to Grupo Finmart customers whose employment was continuing were referred to as “in-payroll” loans, while loans to Grupo Finmart customers whose employment was discontinued were referred to as “out-of-payroll” loans. A customer was generally considered to have discontinued their employment if they are no longer employed by the employer that is responsible for the payroll withholding. We established reserves for Grupo Finmart loans as follows:


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

When we reserved 100% of a Grupo Finmart loan, we charged the loan principal to consumer loan bad debt expense, reduced interest revenue by the amount of unpaid interest theretofore accrued on the loan and ceased accruing interest revenue. Future collections were 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 had been recovered. Grupo Finmart provided an allowance for losses on performing, in-payroll loans and related interest receivable based on historical collection experience.

Recently Issued Accounting Pronouncements

In November 2016, the FASB issues ASU 2016-18 Statement of Cash Flows (Topic 230): Restricted Cash. This ASU requires the inclusion of restricted cash with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted, including within interim periods. A reporting entity should apply the amendment on a retrospective basis as of the beginning of the fiscal year for which the amendments are effective. We are in the process of evaluating the impact of adopting FASB ASU 2016-18 on our consolidated financial position, results of operations and cash flows.

In August 2016, the FASB issued ASU 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU provides guidance on eight specific cash flow issues. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted, including within interim periods. A reporting entity should apply the amendment on a retrospective basis as of the beginning of the fiscal year for which the amendments are effective. We are in the process of evaluating the impact of adopting FASB ASU 2016-15 on our consolidated financial position, results of operations and cash flows.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU requires financial assets (or groups of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected, among other provisions. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted as of fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A reporting entity should generally apply the amendment on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting periods in which the amendment is effective. We are in the process of evaluating the impact of adopting FASB ASU 2016-13 on our consolidated financial position, results of operations and cash flows.

In March 2016, the FASB issued ASU 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This ASU simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. 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 using transition guidance for each aspect of the ASU. We are in the process of evaluating the impact of adopting FASB ASU 2016-09 on our consolidated financial position, results of operations and cash flows.

In March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments a consensus of the FASB Emerging Issues Task Force. This ASU clarifies what steps are required when assessing whether the economic characteristics and risks of call (put) options are clearly and closely related to the economic characteristics and risks of their debt hosts, which is one of the criteria for bifurcating an embedded derivative. 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 on a modified retrospective basis to existing debt instruments as of the beginning of the fiscal year for which the amendments are effective. We are in the process of evaluating the impact of adopting FASB ASU 2016-06 on our consolidated financial position, results of operations and cash flows.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires companies to generally recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted based upon guidance issued within the ASU. We are in the process of evaluating the impact of adopting FASB ASU 2016-02 on our consolidated financial position, results of operations and cash flows and anticipate providing further disclosure of that impact in fiscal 2017.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. This ASU makes targeted improvements to the accounting for, and presentation and disclosure of, financial assets and liabilities. The ASU further requires separate presentation of financial assets and financial liabilities by measurement category on the balance sheet or the accompanying notes to the financial statements. The provisions of this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted based upon guidance issued within the ASU. A reporting entity should apply the amendment prospectively, with a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. We are in the process of evaluating the impact of adopting FASB ASU 2016-01 on our consolidated financial position, results of operations and 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 FASB ASU 2015-11. Therefore we are unable to disclose the impact that adopting FASB 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 2015-05, 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 are in the process of evaluating the impact of adopting FASB ASU 2015-05 on our consolidated financial position, results of operations and 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. FASB 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). FASB 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 FASB 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 FASB 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 FASB 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 FASB ASU 2014-09. 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. In March 2016 through May 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), FASB ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Consensuses of the FASB Emerging Issues Task Force and FASB ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients. FASB ASU 2016-08, 2016-10 and 2016-12 clarify implementation guidance and introduce practical expedients, and are effective upon adoption of FASB ASU 2014-09. We are evaluating the impact that will result from adopting FASB ASU 2014-09 and related ASUs on our consolidated financial position, results of operations, and cash flows and anticipate providing further disclosure of that impact in fiscal 2017.

Corrections Revisions to Prior Period Financial Statements

12 Months Ended

Sep. 30, 2016

Accounting Changes and Error Corrections [Abstract]

Corrections and Revisions to Prior Period Financial Statements

NOTE 2: CORRECTIONS AND REVISIONS TO PRIOR PERIOD FINANCIAL STATEMENTS

Subsequent to the issuance of our Annual Report on Form 10-K for the fiscal year ended September 30, 2015, we identified errors in our historical financial statements, including the years ended September 30, 2015 and 2014. These prior year errors were identified as part of the current year remediation efforts associated with the income tax control deficiency described in our fiscal 2015 Annual Report. The errors identified relate primarily to the deferred tax balances associated with equity method investments, stock compensation, foreign acquisitions, true up of tax receivable accounts and the recognition of liabilities for uncertain tax positions. These errors resulted in an overstatement of October 1, 2013 and 2014 beginning retained earnings of $16.8 million and $19.8 million, respectively and an understatement of October 1, 2013 and 2014 beginning accumulated other comprehensive loss of nil and $0.1 million, respectively. There were no net changes to consolidated cash flows from operating, investing or financing activities for fiscal 2015 and 2014, however, revisions were made between net loss, deferred income taxes and income taxes receivable. The prior period amounts within the consolidated financial statements for the years ended September 30, 2015 and 2014 have been corrected.

In addition, certain reclassifications of prior period amounts have been made to conform to the current period presentation. These reclassifications, other than those pertaining to discontinued operations discussed in Note 3 and the adoption of FASB ASUs discussed in Note 1, primarily include the following, and are labeled “Other” in the tables below:


•	Reclassification of "Consumer loans, net" and "Consumer loan fees and interest receivable, net," exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Prepaid expenses and other current assets" to conform to current period presentation.


•	Reclassification of "Consumer loan fees and interest," exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Other revenues" to conform to current period presentation.


•	Reclassification of “Consumer loan bad debt,” exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Other cost of revenues" to conform to current period presentation.


•	Reclassification of "Other current liabilities" to "Accounts payable, accrued expenses and other current liabilities" as of September 30, 2015 to conform to current period presentation.


•	Reclassification of other immaterial items to conform to current period presentation.

The following tables show the impact of the foregoing.

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

	September 30, 2015
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

Assets:
Current assets:
Cash and cash equivalents	$	59,124		$	—		$	(2,880	)	$	—		$	56,244
Restricted cash	15,137			—			(14,993		)	(144		)	—
Pawn loans	159,964			—			—			—			159,964
Consumer loans, net	36,533			—			(31,824		)	(4,709		)	—
Pawn service charges receivable, net	30,852			—			—			—			30,852
Consumer loan fees and interest receivable, net	19,802			—			(19,105		)	(697		)	—
Inventory, net	124,084			—			—			—			124,084
Deferred tax asset, net	44,134			—			—			(44,134		)	—
Prepaid income taxes	7,945			(7,945		)	—			—			—
Income taxes receivable	37,230			7,499			(2,498		)	—			42,231
Current assets held for sale	—			—			72,849			—			72,849
Prepaid expenses and other current assets	21,076			—			(1,549		)	5,550			25,077
Total current assets	555,881			(446		)	—			(44,134		)	511,301
Investment in unconsolidated affiliate	56,182			—			—			—			56,182
Property and equipment, net	75,594			—			(1,656		)	—			73,938
Restricted cash, non-current	2,883			—			(2,883		)	—			—
Goodwill	327,460			3,319			(79,133		)	—			251,646
Intangible assets, net	50,434			—			(10,485		)	(9,171		)	30,778
Non-current consumer loans, net	75,824			—			(75,824		)	—			—
Deferred tax asset, net	24,987			(16,942		)	(18,003		)	44,134			34,176
Non-current assets held for sale	—			—			217,233			—			217,233
Other assets, net	42,985			—			(29,249		)	—			13,736
Total assets	$	1,212,230		$	(14,069	)	$	—		$	(9,171	)	$	1,188,990

Liabilities, temporary equity and equity:
Current liabilities:
Current maturities of long-term debt	$	74,345		$	—		$	(74,345	)	$	—		$	—
Accounts payable, accrued expenses and other current liabilities	107,871			(396		)	(12,984		)	15,384			109,875
Current liabilities held for sale	—			—			87,329			—			87,329
Other current liabilities	15,384			—			—			(15,384		)	—
Customer layaway deposits	10,470			—			—			—			10,470
Total current liabilities	208,070			(396		)	—			—			207,674
Long-term debt, net	306,337			—			(99,190		)	(9,171		)	197,976
Non-current liabilities held for sale	—			—			101,644			—			101,644
Deferred gains and other long-term liabilities	6,157			6,226			(2,454		)	—			9,929
Total liabilities	520,564			5,830			—			(9,171		)	517,223
Commitments and contingencies
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	11,696			—			—			—			11,696
Redeemable noncontrolling interest	3,235			805			—			—			4,040
Total temporary equity	14,931			805			—			—			15,736
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million as of September 30, 2015; issued and outstanding: 50,726,289 as of September 30, 2015	507			—			—			—			507
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			—			—			30
Additional paid-in capital	307,080			2,958			—			—			310,038
Retained earnings	423,137			(22,585		)	—			—			400,552
Accumulated other comprehensive loss	(54,019		)	(1,077		)	—			—			(55,096		)
EZCORP, Inc. stockholders’ equity	676,735			(20,704		)	—			—			656,031
Total liabilities, temporary equity and equity	$	1,212,230		$	(14,069	)	$	—		$	(9,171	)	$	1,188,990

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2015
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	402,118		$	—		$	—		$	—		$	402,118
Jewelry scrapping sales	57,973			—			—			—			57,973
Pawn service charges	247,204			—			—			—			247,204
Consumer loan fees and interest	78,066			—			(68,114		)	(9,952		)	—
Other revenues	3,008			—			(255		)	9,952			12,705
Total revenues	788,369			—			(68,369		)	—			720,000
Merchandise cost of goods sold	267,789			—			—			—			267,789
Jewelry scrapping cost of goods sold	46,066			—			—			—			46,066
Consumer loan bad debt	29,571			—			(26,446		)	(3,125		)	—
Other cost of revenues	—			—			—			3,125			3,125
Net revenues	444,943			—			(41,923		)	—			403,020
Operating expenses:
Operations	327,603			—			(32,664		)	—			294,939
Administrative	72,986			—			—			—			72,986
Depreciation and amortization	33,543			—			(2,584		)	—			30,959
Loss on sale or disposal of assets	2,659			—			—			—			2,659
Restructuring	17,080			—			—			—			17,080
Total operating expenses	453,871			—			(35,248		)	—			418,623
Operating loss	(8,928		)	—			(6,675		)	—			(15,603		)
Interest expense	42,202			—			(25,817		)	—			16,385
Interest income	(1,608		)	—			1,330			—			(278		)
Loss from investments in unconsolidated affiliates	5,473			—			—			—			5,473
Impairment of investments	29,237			(2,400		)	—			—			26,837
Other expense	6,611			—			(4,424		)	—			2,187
Loss from continuing operations before income taxes	(90,843		)	2,400			22,236			—			(66,207		)
Income tax benefit	(26,695		)	5,163			7,507			—			(14,025		)
Loss from continuing operations, net of tax	(64,148		)	(2,763		)	14,729			—			(52,182		)
Loss from discontinued operations, net of tax	(27,316		)	—			(14,729		)	—			(42,045		)
Net loss	(91,464		)	(2,763		)	—			—			(94,227		)
Net loss attributable to noncontrolling interest	(5,015		)	(20		)	—			—			(5,035		)
Net loss attributable to EZCORP, Inc.	$	(86,449	)	$	(2,743	)	$	—		$	—		$	(89,192	)

Basic loss per share attributable to EZCORP, Inc.:
Continuing operations	$	(1.09	)	$	(0.05	)	$	0.20		$	—		$	(0.94	)
Discontinued operations	(0.50		)	—			(0.20		)	—			(0.70		)
Basic loss per share	$	(1.59	)	$	(0.05	)	$	—		$	—		$	(1.64	)

Diluted loss per share attributable to EZCORP, Inc.:
Continuing operations	$	(1.09	)	$	(0.05	)	$	0.20		$	—		$	(0.94	)
Discontinued operations	(0.50		)	—			(0.20		)	—			(0.70		)
Diluted loss per share	$	(1.59	)	$	(0.05	)	$	—		$	—		$	(1.64	)

Weighted average shares outstanding:
Basic	54,369			—			—			—			54,369
Diluted	54,369			—			—			—			54,369

Loss from continuing operations attributable to EZCORP, Inc.	$	(59,133	)	$	(2,743	)	$	10,578		$	—		$	(51,298	)
Loss from discontinued operations attributable to EZCORP, Inc.	(27,316		)	—			(10,578		)	—			(37,894		)
Net loss attributable to EZCORP, Inc.	$	(86,449	)	$	(2,743	)	$	—		$	—		$	(89,192	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2014
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	388,022		$	—		$	—		$	—		$	388,022
Jewelry scrapping sales	96,241			—			—			—			96,241
Pawn service charges	248,378			—			—			—			248,378
Consumer loan fees and interest	63,702			—			(53,377		)	(10,325		)	—
Other revenues	3,949			—			(1,145		)	10,325			13,129
Total revenues	800,292			—			(54,522		)	—			745,770
Merchandise cost of goods sold	248,637			—			—			—			248,637
Jewelry scrapping cost of goods sold	72,830			—			—			—			72,830
Consumer loan bad debt	22,051			—			(19,605		)	(2,446		)	—
Other cost of revenues	—			—			—			2,446			2,446
Net revenues	456,774			—			(34,917		)	—			421,857
Operating expenses:
Operations	325,921			—			(32,184		)	—			293,737
Administrative	79,944			—			—			—			79,944
Depreciation and amortization	31,762			—			(2,503		)	—			29,259
Loss on sale or disposal of assets	(5,841		)	—			—			—			(5,841		)
Restructuring	6,664			—			—			—			6,664
Total operating expenses	438,450			—			(34,687		)	—			403,763
Operating income	18,324			—			(230		)	—			18,094
Interest expense	28,389			—			(20,478		)	—			7,911
Interest income	(1,298		)	—			999			—			(299		)
Income from investments in unconsolidated affiliates	(5,948		)	—			—			—			(5,948		)
Impairment of investments	7,940			—			—			—			7,940
Other expense	480			—			121			—			601
Income (loss) from continuing operations before income taxes	(11,239		)	—			19,128			—			7,889
Income tax expense (benefit)	(7,246		)	3,956			7,741			—			4,451
Income (loss) from continuing operations, net of tax	(3,993		)	(3,956		)	11,387			—			3,438
Loss from discontinued operations, net of tax	(68,093		)	2,006			(11,387		)	—			(77,474		)
Net loss	(72,086		)	(1,950		)	—			—			(74,036		)
Net loss attributable to noncontrolling interest	(7,387		)	1,068			—			—			(6,319		)
Net loss attributable to EZCORP, Inc.	$	(64,699	)	$	(3,018	)	$	—		$	—		$	(67,717	)

Basic loss per share attributable to EZCORP, Inc.:
Continuing operations	$	0.05		$	(0.08	)	$	0.11		$	—		$	0.08
Discontinued operations	(1.25		)	0.03			(0.11		)	—			(1.33		)
Basic loss per share	$	(1.20	)	$	(0.05	)	$	—		$	—		$	(1.25	)

Diluted loss per share attributable to EZCORP, Inc.:
Continuing operations	$	0.06		$	(0.09	)	$	0.11		$	—		$	0.08
Discontinued operations	(1.25		)	0.03			(0.11		)	—			(1.33		)
Diluted loss per share	$	(1.19	)	$	(0.06	)	$	—		$	—		$	(1.25	)

Weighted average shares outstanding:
Basic	54,148			—			—			—			54,148
Diluted	54,292			—			—			—			54,292

Income from continuing operations attributable to EZCORP, Inc.	$	3,394		$	(5,024	)	$	6,106		$	—		$	4,476
Loss from discontinued operations attributable to EZCORP, Inc.	(68,093		)	2,006			(6,106		)	—			(72,193		)
Net loss attributable to EZCORP, Inc.	$	(64,699	)	$	(3,018	)	$	—		$	—		$	(67,717	)

NOTE 22: RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS

Correction of Accounting Errors

On November 9, 2015, we 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 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 we 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.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

+ References + Details

Discontinued Operations and Restructuring

12 Months Ended

Sep. 30, 2016

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations and Restructuring

NOTE 3: DISCONTINUED OPERATIONS AND RESTRUCTURING

Fiscal 2016

On February 8, 2016 in conjunction with ongoing evaluation of our strategic direction, we announced that we were conducting a comprehensive review of strategic options for Grupo Finmart to be completed by the end of the third quarter of fiscal 2016. In April 2016, a special committee of our board of directors comprised entirely of independent directors, after reviewing a variety of strategic alternatives with management and our financial advisors, concluded that a sale of the business was the preferred alternative and authorized management to proceed with a process to solicit proposals from interested buyers. Effective July 1, 2016 we entered into a definitive agreement (the “Purchase Agreement”) with Alpha Holding, S.A. de C.V. (“AlphaCredit”), pursuant to which AlphaCredit agreed to acquire Grupo Finmart.

On September 27, 2016, we completed the previously announced sale of all of our interests in Grupo Finmart to AlphaCredit. The sale was completed substantially in accordance with the terms set forth in the Purchase Agreement. Pursuant to the Purchase Agreement, AlphaCredit purchased all of our equity interests in Grupo Finmart, representing 93.78% of the issued and outstanding equity interests of Grupo Finmart, as well as a portion of the remaining interests held by the minority shareholders. The aggregate base price for 100% of Grupo Finmart was $50.0 million, subject to certain adjustments specified in the Purchase Agreement. Certain of the minority shareholders retained their equity interests in Grupo Finmart by entering into a shareholder agreement negotiated with AlphaCredit, and the portion of the purchase price attributable to such equity interests has been retained by AlphaCredit. Taking into consideration the $2.7 million attributable to the interests of the minority shareholders and following application of the purchase price adjustments (principally, working capital and non-operating debt adjustments), the purchase price payable to EZCORP was $40.9 million and, subject to the escrow amount described below, was paid in cash at closing. The purchase price is subject to final balance sheet adjustments within 90 days of closing.

An amount equal to 10% of the adjusted purchase price ($4.1 million) is subject to indemnification claims and is held in escrow for up to 18 months. AlphaCredit may also elect to withdraw funds from the escrow account to recover any amounts owed to it by reason of any post-closing purchase price adjustment. An additional $11.5 million was placed in a separate escrow account for tax purposes and was released to us on September 29, 2016 upon the filing and delivery of certain required tax documentation.

The amount of intercompany indebtedness owed by Grupo Finmart to EZCORP at the time of closing ($60.2 million) was restructured into two notes issued by Grupo Finmart and guaranteed by AlphaCredit. Each note provides for quarterly interest payments and principal repayments in installments over three years on the anniversary dates of the closing (30% on the first anniversary, 40% on the second anniversary and 30% on the third anniversary). The note governing the Mexican Peso denominated debt (principal amount of $8.2 million) is payable in Mexican Pesos at a 7.5% per annum interest rate, and the note governing the U.S. Dollar denominated debt (principal amount of $52.0 million) is payable in U.S. Dollars at a 4% per annum interest rate. These notes receivable were recorded at fair market value as further discussed in Note 7.

The Purchase Agreement provides for certain indemnification obligations of both EZCORP and AlphaCredit, subject to certain limitations. Generally, the maximum amount of our indemnification obligations is (1) 15% of the adjusted purchase price for general representations and warranties, (2) 25% of the adjusted purchase price for Special Representations (as defined in the Purchase Agreement) and (3) 100% of the proceeds received from AlphaCredit for all other indemnification obligations, including Fundamental Representations (as defined in the Purchase Agreement).

In addition, in connection with the closing, we paid a total of $31.1 million, including future interest payments and penalties, to existing Grupo Finmart lenders and stepped into the position of those lenders, including related collateral, and assumed the receivable from Grupo Finmart with no change in terms. All of this debt is scheduled to be repaid to EZCORP through December 2017. These notes receivable were recorded at fair market value as further discussed in Note 7.

This debt includes $25.3 million in total future payments pertaining to consolidated VIE debt supported by certain foreign currency hedge obligations of Grupo Finmart. We had previously guaranteed Grupo Finmart’s obligations under those hedge contracts, and our guarantee was unaffected by the sale. However, because our guarantee relates to underlying debt that is now owed to us, we do not anticipate any losses arising from the guarantee. Further, AlphaCredit, subject to certain exceptions, has agreed to reimburse us for any amounts we are required to pay under the guarantee. Although these guarantees offset each other, each is shown separately on our consolidated balance sheet at September 30, 2016 (our guarantee as a liability and the AlphaCredit backup guarantee as an asset).

During the fourth quarter of fiscal 2016 as a result of the Grupo Finmart disposition, we recorded a gain of $34.2 million and a $2.1 million loss on assumption of existing Grupo Finmart debt, before taxes. The gain, which is recorded in our consolidated statement of operations under “Loss from discontinued operations, net of tax,” does not take into consideration the total costs associated with the transaction. Those costs were $9.8 million, approximately $8.0 million of which were recorded in fiscal 2016 and the remaining $1.8 million of which will be recorded in future periods due to ongoing employee service requirements.

The amount of gain recorded, in thousands, as a result of the disposition of Grupo Finmart was calculated under FASB ASC 810-10-40-5 as follows:



Fair value of consideration received	$	123,949
Carrying amount of noncontrolling interest in Grupo Finmart at the date of deconsolidation	(3,014		)
Carrying amount of Grupo Finmart’s assets and liabilities at the date of deconsolidation	(61,525		)
Accumulated other comprehensive loss reclassified into income	(25,173		)
	$	34,237

As a result of the decision to sell the Grupo Finmart business, we classified Grupo Finmart as held for sale as of June 30, 2016 and recast all segment operations of Grupo Finmart as discontinued operations. We recognized no loss on classification as held for sale during the three-months ended June 30, 2016. All historical assets and liabilities of Grupo Finmart have been presented as current or non-current based on their historical presentation.

As of the completion of the disposition transaction as described above, Grupo Finmart is no longer a subsidiary of EZCORP and neither Grupo Finmart nor AlphaCredit is considered to be a related party to EZCORP. See Note 7 for additional information regarding our continuing involvement with Grupo Finmart.

The following table presents the reconciliation of the major line items constituting "Loss from discontinued operations, net of tax" of Grupo Finmart and other operations discontinued prior to the adoption of ASU 2014-08 that are presented in the consolidated statements of operations:



	Fiscal Year Ended September 30,
	2016			2015			2014

	(in thousands)
Revenues	$	45,256		$	68,369		$	54,522
Consumer loan bad debt	(30,081		)	(26,446		)	(19,605		)
Operations expense	(38,740		)	(32,664		)	(32,184		)
Impairment of goodwill	(73,244		)	—			—
Interest expense, net	(16,464		)	(24,487		)	(19,479		)
Depreciation, amortization and other	(12,732		)	(7,008		)	(2,382		)
Gain on disposition	34,237			—			—
Loss from discontinued operations before income taxes of Grupo Finmart	(91,768		)	(22,236		)	(19,128		)
Income tax benefit	12,896			7,508			7,741
Loss from discontinued operations, net of tax of operations discontinued prior to the adoption of ASU 2014-08	(560		)	(27,317		)	(66,087		)
Loss from discontinued operations, net of tax	$	(79,432	)	$	(42,045	)	$	(77,474	)

Loss from discontinued operations, net of tax of Grupo Finmart	$	(78,872	)	$	(14,728	)	$	(11,387	)
Loss from discontinued operations, net of tax of Grupo Finmart attributable to noncontrolling interest	6,661			4,150			5,281
Loss from discontinued operations, net of tax of Grupo Finmart attributable to EZCORP, Inc.	$	(72,211	)	$	(10,578	)	$	(6,106	)

Cash flows from Grupo Finmart operating activities for the years ended September 30, 2016, 2015 and 2014 were $2.2 million, $11.1 million and $(7.4) million, respectively. Cash flows from Grupo Finmart investing activities for the years ended September 30, 2016, 2015 and 2014 were $42.7 million, $(41.1) million and $(33.5) million, respectively.

The following table presents the reconciliation of the carrying amounts of major classes of assets and liabilities of Grupo Finmart that are classified as held for sale presented in the consolidated balance sheet as of September 30, 2015:



	September 30, 2015

	(in thousands)
Cash and cash equivalents	$	2,880
Restricted cash (1) (3)	14,993
Consumer loans, net (1) (3)	31,824
Consumer loan fees and interest receivable, net (1) (3)	19,105
Prepaid expenses, income taxes and other current assets	4,047
Restricted cash, non-current (3)	2,883
Goodwill, intangible assets, and property and equipment, net	91,272
Non-current consumer loans, net (1) (3)	75,824
Deferred tax and other assets, net	47,254
Total assets classified as held for sale	$	290,082

Current maturities of long-term debt (2)	$	74,345
Accounts payable, accrued expenses and other current liabilities (2)	12,984
Long-term debt, less current maturities, net and other long-term liabilities (2) (4)	101,644
Total liabilities classified as held for sale	$	188,973

(1) These amounts include the following assets of our previously consolidated VIEs:



	September 30, 2015

	(in thousands)
Restricted cash	$	1,361
Consumer loans, net	5,846
Consumer loan fees and interest receivable, net	6,399
Non-current consumer loans, net	27,162
Total assets of consolidated VIEs	$	40,768

(2) These amounts include the following liabilities of our previously consolidated VIEs:



	September 30, 2015

	(in thousands)
Current maturities of long-term debt	$	42,017
Accounts payable, accrued expenses and other current liabilities	4,313
Long-term debt, less current maturities	31,247
Total liabilities of consolidated VIEs	$	77,577

(3) These amounts include the following assets of Grupo Finmart's securitization trust that can only be used to settle its liabilities:



	September 30, 2015

	(in thousands)
Restricted cash	$	12,033
Consumer loans*	36,845
Consumer loan fees and interest receivable, net	6,067
Restricted cash, non-current	197
Total assets of Grupo Finmart's securitization trust	$	55,142

These amounts include the current and non-current portions of active consumer loans considered to be performing under the terms of the Grupo Finmart securitization trust. These balances, which represent the total collateral that can be used to settle the liabilities of the securitization trust, exclude loan loss allowances as described in Note 19, and are presented on a net basis in the consolidated balance sheets including allowances.

(4) This amount includes 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

	(in thousands)
Long-term debt, less current maturities	$	40,493

Assets and liabilities classified as held for sale and presented above are exclusive of net intercompany liabilities totaling $19.7 million as of September 30, 2015.

During fiscal 2014 and the first quarter of fiscal 2015, Grupo Finmart completed six transfers of consumer loans to various securitization trusts. Prior to the sale of Grupo Finmart as discussed above, we consolidated those securitization trusts under the VIE model as we had the power to direct the activities that significantly affect each VIE’s economic performance and had the right to receive benefits or the obligation to absorb losses that could potentially be significant to each VIE. 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. We have de-consolidated these VIEs in conjunction with the disposition of Grupo Finmart. Income (principally interest and fees on loans) earned by our consolidated VIEs was $12.6 million and $34.4 million for the years ended September 30, 2016 and 2015. Related expenses, consisting primarily of interest expense, foreign exchange losses and consumer loan bad debt expense, were $9.7 million and $30.4 million for the years ended September 30, 2016 and 2015, respectfully. These amounts do not include intercompany transactions which were eliminated in our consolidated financial statements.

Fiscal 2015 and 2014

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

During the fourth quarter of fiscal 2014, as part of a strategy to concentrate on an integrated, customer-centric financial services model 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.

Discontinued Operations

The following table summarizes the pre-tax charges (gains) pertaining to the above discontinued operations:



	Fiscal Year Ended September 30,
	2015		2014

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

(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 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.

Total revenue included in “Loss from discontinued operations, net of tax” was $2.1 million, $124.7 million and $188.8 million during fiscal 2016, 2015 and 2014, respectively, exclusive of Grupo Finmart revenue presented in our fiscal 2016 action above.

Restructuring

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 18. 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,
	2016		2015

	(in thousands)
Long-lived assets impairment	$	—	$	2,346
Other (a)	779		3,447
Asset disposals	323		3,650
Lease termination costs	819		7,637
	$	1,921	$	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,
	2016			2015

	(in thousands)
Beginning balance	$	8,076		$	—
Charged to expense	1,594			9,469
Cash payments	(5,577		)	(1,393		)
Other (a)	1,024			—
Ending balance (b)	$	5,117		$	8,076


(a)	Includes other individually immaterial adjustments as well as adjustments to our estimate of lease termination costs.


(b)	Ending balance as of September 30, 2016 is comprised of accrued lease termination costs that we expect to be partially offset by future sublease payments through 2029. We consider future changes in this accrual to be attributable to continuing operations.

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. Restructuring charges related to this action are considered corporate costs and therefore are not allocated to a specific segment. Changes in the balance of these restructuring costs are summarized as follows:



	Fiscal Year Ended September 30,
	2016			2015

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

- Definition

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.

+ References

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+ Details

Acquisitions	12 Months Ended
Acquisitions	Sep. 30, 2016
Business Combinations [Abstract]
Acquisitions	NOTE 4: ACQUISITIONS Pawn One On February 1, 2016, we acquired six pawn stores in the Houston, Texas area doing business under the "Pawn One" brand. The aggregate purchase price was $6.2 million in cash, inclusive of all ancillary arrangements, of which $3.2 million was recorded as goodwill in the U.S. Pawn segment. We have concluded that this acquisition was immaterial to our overall consolidated financial results and, therefore, have omitted the information that would otherwise be required by FASB ASC 805-10-50-2(h). 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 was paid in February 2016. The total deferred consideration was recorded in the consolidated balance sheets under “Accounts payable, accrued expenses and 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 FASB ASC 805-10-50-2(h). 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." 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 concluded that this acquisition was immaterial to our overall consolidated financial results and, therefore, have omitted the information required by FASB ASC 805-10-50-2(h). On the first anniversary of the closing date, the Sellers exercised their right to require us to repurchase the Shares for an aggregate price of $11.8 million (the "Put Option"). The Shares were measured at fair value and classified as temporary equity as they featured certain redemption rights that were considered by the Company to be outside of the Company’s control and subject to the occurrence of uncertain future events. These shares were redeemed in the second quarter of fiscal 2016 and are no longer outstanding. The Put Option was not accounted for separately from the Shares and did not require bifurcation. The Shares were accounted for as common stock, subject to possible redemption and were included in temporary equity in our consolidated balance sheets prior to March 31, 2016. The Holding Period Adjustment was accounted for as a contingent consideration asset, was adjusted to fair value each reporting period and recorded under "Other assets, net" in our consolidated balance sheets prior to March 31, 2016. 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. 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 accounted 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. TUYO operations have been eliminated during fiscal 2016. 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. See Note 3 for discussion of our disposition of Grupo Finmart. As a result of the disposition of Grupo Finmart during September 2016, there was no redeemable noncontrolling interest remaining as of September 30, 2016.

- Definition

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).

+ References

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+ Details

Earnings per Share

12 Months Ended

Sep. 30, 2016

Earnings Per Share [Abstract]

Earnings per Share

NOTE 5: EARNINGS PER SHARE

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



	Fiscal Year Ended September 30,
	2016			2015			2014

	(in thousands, except per share amounts)
Net (loss) income from continuing operations attributable to EZCORP (A)	$	(7,973	)	$	(51,298	)	$	4,476
Loss from discontinued operations, net of tax (B)	(72,771		)	(37,894		)	(72,193		)
Net loss attributable to EZCORP (C)	$	(80,744	)	$	(89,192	)	$	(67,717	)

Weighted average outstanding shares of common stock (D)	54,427			54,369			54,148
Dilutive effect of restricted stock*	—			—			144
Weighted average common stock and common stock equivalents (E)	54,427			54,369			54,292

Basic (loss) income per share attributable to EZCORP:
Continuing operations (A / D)	$	(0.15	)	$	(0.94	)	$	0.08
Discontinued operations (B / D)	(1.34		)	(0.70		)	(1.33		)
Basic loss per share (C / D)	$	(1.49	)	$	(1.64	)	$	(1.25	)

Diluted (loss) income per share attributable to EZCORP:
Continuing operations (A / E)	$	(0.15	)	$	(0.94	)	$	0.08
Discontinued operations (B / E)	(1.34		)	(0.70		)	(1.33		)
Diluted loss per share (C / E)	$	(1.49	)	$	(1.64	)	$	(1.25	)

Potential common shares excluded from the calculation of diluted loss per share:
Restricted stock**	840			—			208
Warrants***	14,317			14,317			14,317
Total potential common shares excluded	15,157			14,317			14,525


*	As required by FASB ASC 260-10-45-19, amount excludes all potential common shares for periods when there is a loss from continuing operations.


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


***	See Note 10 for discussion of the terms and conditions of these potential common shares.

Weighted-average outstanding shares of common stock for fiscal 2016 include the impact of redeemable common stock repurchased as discussed in Note 4.

Strategic Investments

12 Months Ended

Sep. 30, 2016

Equity Method Investments and Joint Ventures [Abstract]

Strategic Investments

NOTE 6: STRATEGIC INVESTMENTS

Cash Converters International Limited

As of September 30, 2016, we owned 151,948,000 shares, or approximately 31% of Cash Converters International shares. Our total investment in Cash Converters International was acquired between November 2009 and December 2014 for approximately $80.9 million.

In fiscal 2016 and 2015 our equity in Cash Converters International’s net loss was $0.3 million and $5.5 million, respectively. In fiscal 2014 our equity in Cash Converters International’s net income was $7.1 million. Additionally, in fiscal 2016, 2015 and 2014, we recorded dividends from Cash Converters International of $2.2 million, $4.8 million and $5.1 million, respectively. Cash Converters International’s accumulated undistributed after-tax earnings included in our consolidated retained earnings were $6.5 million as of September 30, 2016.

The following tables present summary financial information for Cash Converters International’s most recently reported results as of September 30, 2016, 2015 and 2014 as applicable after translation to United States dollars:



	June 30,
	2016		2015

	(in thousands)
Current assets	$	173,830	$	186,472
Non-current assets	141,028		151,287
Total assets	$	314,858	$	337,759

Current liabilities	$	83,275	$	86,374
Non-current liabilities	51,873		51,044
Shareholders’ equity:
Equity attributable to owners of the parent	$	179,709	$	200,340
Noncontrolling interest	1		1
Total liabilities and shareholders’ equity	$	314,858	$	337,759



	Fiscal Year Ended June 30,
	2016			2015			2014

	(in thousands)
Gross revenues*	$	221,973		$	241,584		$	304,432
Gross profit*	158,952			174,101			195,325
(Loss) profit attributable to:
Owners of the company	$	(3,839	)	$	(17,980	)	$	22,206
Noncontrolling interest	—			(169		)	(2,809		)
(Loss) profit for the year	$	(3,839	)	$	(18,149	)	$	19,397

Cash Converters International announced during its fiscal 2016 that certain of its United Kingdom operations would be discontinued, including a historical recasting of such operations as discontinued operations. We have recast the above information pertaining to the year ended June 30, 2015 to reflect this historical recasting. We have not recast the above information pertaining to the year ended June 30, 2014, however, as such historical results including discontinued operations have not been reported by Cash Converters International.

The loss of $3.8 million presented above for fiscal 2016 includes total discrete charges before allocation to EZCORP for restructuring costs of $24.5 million, the compliance accrual discussed below of $9.2 million and other items totaling $4.2 million, translated using applicable exchange rates in effect for EZCORP’s year ended September 30, 2016.

We monitor the fair value of our investment in Cash Converters International as compared to its carrying value each reporting period and consider the guidance in FASB ASC 320-10-S99-1 FASB ASC 323-10-35 in evaluating whether any impairments are other-than-temporary and whether to measure and recognize any other-than-temporary impairment.

As of September 30, 2016, the fair value of our investment in Cash Converters International continued to decline from September 30, 2015 and remained below its carrying value as of September 30, 2016. As of September 30, 2016, we determined that our investment was impaired and that such impairment was other-than-temporary. In reaching this conclusion, we considered all available evidence, including the following: (i) Cash Converters International continued to be negatively impacted by current regulatory requirements in the United Kingdom during its fiscal 2016; (ii) Cash Converters International announced in August 2016 an accrual ultimately totaling $9.2 million using applicable exchange rates in effect for EZCORP’s year ended September 30, 2016 pertaining to potential compliance issues in its credit assessment processes under the National Consumer Credit Protection Act; (iii) Cash Converters International released its results for the six-months ended June 30, 2016 in August 2016 including substantial restructuring and other one-time costs; and (v) there has a been a prolonged drop in Cash Converters International’s stock price primarily as a result of the above factors. As a result, we recognized an other-than-temporary impairment in Cash Converters International of $11.0 million ($7.2 million, net of taxes) in fiscal 2016, which increased the difference between the amount at which the investment was carried and the amount of underlying equity in net assets of Cash Converters International as discussed in Note 1. This impairment charge was recorded under “Impairment of investment” in the consolidated statements of operations in the “Other International” segment.

As of September 30, 2015, the fair value of our investment in Cash Converters International was below the carrying value. We determined that our investment was impaired and that such impairment was other-than-temporary. In reaching this conclusion, we considered all available evidence, including the following: (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 factors. As a result, we recognized an other-than-temporary impairment in Cash Converters International of $26.8 million ($17.4 million, net of taxes) in fiscal 2015, 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 as discussed in Note 1. This impairment charge was recorded under “Impairment of investment” in the consolidated statements of operations in the “Other International” segment.

We continue to monitor the fair value of our investment in Cash Converters International for other-than-temporary impairments in future reporting periods and may record additional impairment charges should the fair value of our investment in Cash Converters International further decline below its carrying value for an extended period of time. See Note 7 for the fair value and carrying value of our investment in Cash Converters International.

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 we recognized other-than-temporary impairments of $7.9 million ($5.4 million, net of taxes), which brought our carrying value of this investment to zero as of September 30, 2014.

Fair Value Measurements, Derivatives and Other

12 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements, Derivatives and Other

NOTE 7: FAIR VALUE MEASUREMENTS, DERIVATIVES AND OTHER

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 were measured at fair value on a recurring basis as of September 30, 2016 and 2015:



	September 30, 2016			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2016			Level 1		Level 2			Level 3

	(in thousands)
Guarantee asset	$	1,209		$	—	$	—		$	1,209
Guarantee liability	(1,258		)	—		—			(1,258		)
Convertible Notes Hedges	37,692			—		37,692			—
Convertible Notes Embedded Derivative	(37,692		)	—		(37,692		)	—
Net financial liabilities	$	(49	)	$	—	$	—		$	(49	)

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

	(in thousands)
Foreign currency forwards — discontinued operations*	$	14,169		$	—	$	14,169		$	—
Holding Period Adjustment	4			—		4			—
Cash Convertible Notes Hedges	10,505			—		10,505			—
Cash Convertible Notes Embedded Derivative	(10,505		)	—		(10,505		)	—
Phantom share-based awards	(3,932		)	—		—			(3,932		)
Contingent consideration — discontinued operations*	(2,601		)	—					(2,601		)
Net financial assets (liabilities)	$	7,640		$	—	$	14,173		$	(6,533	)


*	See Note 1 for discussion of operations discontinued subsequent to the adoption of FASB ASU 2014-08.

We measured the fair value of the guarantee asset and liability under a probability-weighted discounted cash flow approach for the expected cash flows underlying the guarantees utilizing expected forward currency rates, risk-free interest rates and a calculated probability of default, considering the synthetic credit ratings for EZCORP, Grupo Finmart and AlphaCredit. Certain of the significant inputs used for the valuation were not observable in the market and thus were Level 3 inputs. The guarantee asset and liability were recorded in the consolidated balance sheets under “Prepaid expenses and other current assets” and “Accounts payable, accrued expenses and other current liabilities,” respectively.

We measured the fair value of the Cash Convertible Notes Hedges and the Cash Convertible Notes Embedded Derivative using an option pricing model based on observable Level 1 and Level 2 inputs such as conversion price of underlying shares, current share price, implied volatility, risk free interest rate and other factors. The Cash Convertible Notes Hedges were recorded in the consolidated balance sheets under “Other assets, net.” The Cash Convertible Notes Embedded Derivative was recorded in the consolidated balance sheets under “Long-term debt, less current maturities.”

We previously 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 were recorded in the consolidated balance sheets under “Current assets held for sale” and "Non-current assets held for sale."

We previously 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 conversion price of underlying shares, current share price, implied volatility, risk free interest rate and other factors. The Holding Period Adjustment was recorded in the consolidated balance sheets under "Other assets, net."

On April 26, 2013, Grupo Finmart 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 was to be determined over a period of four years from the date of purchase and was initially due on January 2, 2017 based on interest income generated by the acquired portfolios and new loans made through Fondo ACH's contractual relationships. We previously 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 were not observable in the market and thus were Level 3 inputs. Contingent consideration was recorded in the consolidated balance sheets under "Current liabilities held for sale" and "Non-current liabilities held for sale." During the three-months ended June 30, 2016, we negotiated a final settlement amount of the contingent consideration and recorded a valuation adjustment of $1.1 million, included under "Loss from discontinued operations, net of tax" in our consolidated statements of operations, to arrive at the $1.5 million balance of the contingent consideration liability, which was paid during the three-months ended September 30, 2016.

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 are recorded in the consolidated balance sheets under “Accounts payable, accrued expenses and other current liabilities” for unvested share-based payment 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	—

During fiscal 2016, we settled and released $0.1 million of phantom share-based awards and reclassified $3.8 million of phantom share-based awards from liability awards to equity awards under "Additional paid-in capital," reducing our balance in phantom share-based awards to zero as of March 31, 2016.

There were no transfers in or out of Level 1 or Level 2 for financial assets or liabilities measured at fair value on a recurring basis during the periods presented.

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

Our financial assets, temporary equity and liabilities as of September 30, 2016 and 2015 that were not measured at fair value in our consolidated balance sheets, inclusive of Grupo Finmart balances as discussed in Note 3, are as follows:



	Carrying Value		Estimated Fair Value
	September 30, 2016		September 30, 2016		Fair Value Measurement Using
	September 30, 2016		September 30, 2016		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	65,737	$	65,737	$	65,737	$	—	$	—
Restricted cash	7,089		7,089		7,089		—		—
Pawn loans	167,329		167,329		—		—		167,329
Pawn service charges receivable, net	31,062		31,062		—		—		31,062
Notes receivable, net	41,946		41,946		—		—		41,946
Non-current notes receivable, net	41,119		41,119		—		—		41,119
Investment in unconsolidated affiliate	37,128		37,128		37,128		—		—
	$	391,410	$	391,410	$	109,954	$	—	$	281,456

Financial liabilities:
Cash Convertible Notes	$	197,954	$	227,332	$	—	$	227,332	$	—
Term Loan Facility	47,965		—		—		—		48,688
	$	245,919	$	227,332	$	—	$	227,332	$	48,688



	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	$	56,244	$	56,244	$	56,244	$	—	$	—
Cash and cash equivalents — discontinued operations*	2,880		2,880		2,880
Restricted cash	144		144		144		—		—
Restricted cash — discontinued operations*	14,993		14,993		14,993
Pawn loans	159,964		159,964		—		—		159,964
Consumer loans, net — discontinued operations*	31,824		43,731		—		—		43,731
Pawn service charges receivable, net	30,852		30,852		—		—		30,852
Consumer loan fees and interest receivable, net — discontinued operations*	19,105		19,105		—		—		19,105
Investment in unconsolidated affiliate	56,182		56,182		56,182		—		—
Restricted cash, non-current — discontinued operations*	2,883		2,883		2,883		—		—
Non-current consumer loans, net — discontinued operations*	75,824		104,194		—		—		104,194
	$	450,895	$	491,172	$	133,326	$	—	$	357,846

Temporary equity:
Common stock, subject to possible redemption	$	11,696	$	11,438	$	—	$	—	$	11,438
Redeemable noncontrolling interest — discontinued operations*	4,040		5,467		—		—		5,467
	$	15,736	$	16,905	$	—	$	—	$	16,905

Financial liabilities:
Cash Convertible Notes	$	187,471	$	169,050	$	—	$	169,050	$	—
Foreign currency debt — discontinued operations*	18,505		19,851		—		19,851		—
Consumer loans facility due 2019 — discontinued operations*	40,493		40,774		—		40,774		—
Foreign currency unsecured notes — discontinued operations*	20,987		20,477		—		20,477		—
Foreign currency secured notes — discontinued operations*	20,286		22,476		—		22,476		—
Secured notes consolidated from VIEs — discontinued operations*	73,264		68,685		—		68,685		—
	$	361,006	$	341,313	$	—	$	341,313	$	—


*	See Note 1 for discussion of operations discontinued subsequent to the adoption of FASB ASU 2014-08.

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

We measured the fair value of the notes receivable under a discounted cash flow approach considering the synthetic credit ratings for Grupo Finmart and AlphaCredit, as applicable, with discount rates ranging from 9% to 22%. Certain of the significant inputs used for the valuation were not observable in the market and thus were Level 3 inputs. The notes receivable were recorded in the consolidated balance sheets under “Notes receivable, net” and “Non-current notes receivable, net.”

The inputs used to generate the fair value of our investment in unconsolidated affiliate Cash Converters International were considered Level 1 inputs. These inputs are comprised of (a) the quoted stock price on the Australian Stock Exchange multiplied by (b) the number of shares we owned multiplied by (c) the applicable foreign currency exchange rate as of the end of our reporting period. We included no control premium for owning a large percentage of outstanding shares. See Note 6 for discussion of the fair value compared to the carrying value of our investment in Cash Converters International.

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. 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.

The fair value of our Term Loan Facility approximated its carrying value, inclusive of issuance costs and exclusive of deferred financing costs, given the short duration between funding and September 30, 2016. The fair value is based on Level 3 inputs that are not observable in the market.

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 included an annualized probability of default as well as a discount rate based on the funding rate plus the portfolio liquidity risk.

The fair value of the redeemable noncontrolling interest was estimated by applying an income approach based on significant Level 3 inputs that are not observable in the market. Key assumptions included discount rates of 5% to 10%, representing the discount that market participants would consider when estimating the fair value of the noncontrolling interest.

The fair value of the common stock, subject to possible redemption was estimated by applying an income approach. This fair value measurement was based on significant Level 3 inputs that were not observable in the market. Key assumptions included a discount rate of 7%, which approximated the Company’s incremental borrowing rate.

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.

Notes Receivable from Grupo Finmart Divestiture

Subsequent to the sale of Grupo Finmart in September 2016, we determined that we retained a variable interest in Grupo Finmart, including notes receivable and a guarantee liability of the future cash outflows of certain Grupo Finmart foreign exchange forward contracts with a backup guarantee provided by AlphaCredit for any payments we make under the our guarantee. We determined that we are not the primary beneficiary of Grupo Finmart subsequent to its disposition as we lack a controlling financial interest in Grupo Finmart.

We recorded a $60.2 million gross notes receivable balance, comprising two notes payable by Grupo Finmart and guaranteed by AlphaCredit, which provide for quarterly interest payments and principal repayment in annual installments over three years on the anniversary dates of the closing (30% on the first anniversary, 40% on the second anniversary and 30% on the third anniversary). The note governing Mexican Peso denominated debt (principal amount of approximately $8.2 million) is payable in Mexican Pesos at a 7.5% per annum interest rate with an effective interest rate of 15%, and the note governing the U.S. Dollar denominated debt (principal amount of $52.0 million) is payable in U.S. Dollars at a 4% per annum interest rate with an effective interest rate of 10%. These notes receivable are net of total issuance discounts of $5.8 million as of September 30, 2016 resulting from below market interest rates.

We further recorded a $29.6 million gross notes receivable balance, comprising six notes payable by Grupo Finmart for which EZCORP stepped into the position of previous lenders, including related collateral. Two of these notes receivable totaling $5.5 million gross are payable in monthly installments of principal and interest through May 2017 in Mexican Pesos at per annum interest rates of 14% to 15%. These notes receivable, including the four discussed below, are net of total discounts of $0.9 million, with effective interest rates between 19% and 25%, as of September 30, 2016.

The other four notes relate to previously consolidated VIE debt supported by certain foreign currency hedge obligations of Grupo Finmart. We had previously guaranteed Grupo Finmart’s obligations under those hedge contracts, and our guarantee was unaffected by the sale. However, because our guarantee relates to underlying debt that is now owed to us, we do not anticipate any losses arising from the guarantee. Further, AlphaCredit, subject to certain exceptions, has agreed to reimburse us for any amounts we are required to pay under the guarantee. These notes receivable had a face value, plus future interest, of $25.3 million and were recorded as $24.0 million gross. They are scheduled to be repaid to us in biweekly principal and interest payments through December 2017, including interest at 11% per annum.

The guarantee liability represented by our guarantee of the Grupo Finmart obligations and the guarantee asset represented by AlphaCredit’s backup guarantee to us are in effect through our first quarter of fiscal 2018, and are revalued to fair market value each reporting period with the net amount recorded under “Other expense” in our consolidated statements of operations. We neither received nor made cash payments pertaining to these notes receivable or our guarantee during fiscal 2016.

The following table presents the carrying amount and classification of the assets and liabilities compared to the maximum exposure to loss for each asset and liability:



		September 30, 2016
Instrument	Balance Sheet Location	Asset (Liability) Recorded in Consolidated Balance Sheet				Maximum Exposure to Loss

		(in thousands)
Notes receivable	Notes receivable, net (including discount of $3.8 million)	$	41,946			$	41,946
Guarantee asset	Prepaid expenses and other current assets	1,209				—
Notes receivable	Non-current notes receivable, net (including discount of $2.9 million)	41,119				41,119
Guarantee liability	Accounts payable, accrued expenses and other current liabilities	(1,258		)	*	—


*	Maximum exposure to loss under the guarantee liability is $25.3 million. However such amount is included within the maximum exposure to loss for the notes receivable above, as the guarantee liability is a guarantee by us of Grupo Finmart’s repayment of our notes receivable owed by Grupo Finmart.

Derivatives and Hedging

See Note 10 for a discussion of the Cash Convertible Notes Hedges and Cash Convertible Notes Embedded Derivative presented below. See above for discussion of the guarantee asset and liability presented below.

During fiscal 2015, Grupo Finmart entered into cross-currency forward contracts to hedge foreign exchange rate fluctuations in connection with the formation of VIEs and related transfer of certain loans. During the three-months ended June 30, 2013, Grupo Finmart completed a $30.0 million cross-border debt offering for which it had to pay interest on a semiannual basis at a fixed rate. Grupo Finmart used 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. 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. 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 three-months ended December 31, 2014. Grupo Finmart received proceeds of $3.6 million, net with the settlement of remaining foreign currency forwards attributable to the cross-border debt which was repaid during the three-months ended December 31, 2015. As of June 30, 2016, Grupo Finmart was classified as held for sale and all segment operations of Grupo Finmart were classified as discontinued operations as discussed in Note 3.

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



		Fair Value Asset (Liability) of Derivative Instruments
Derivative Instrument	Balance Sheet Location	September 30, 2016			September 30, 2015

		(in thousands)
Foreign currency forwards — discontinued operations	Current and non-current assets held for sale	$	—		$	14,169
Guarantee asset	Prepaid expenses and other current assets	1,209			—
Guarantee liability	Accounts payable, accrued expenses and other current liabilities	(1,258		)	—
Convertible Notes Hedges	Other assets, net	37,692			10,505
Cash Convertible Notes Embedded Derivative	Long-term debt, less current maturities	(37,692		)	(10,505		)



		Amount of Unrealized (Loss) Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Income Statement Location	2016			2015		2014

		(in thousands)
Foreign currency forwards — discontinued operations	Loss from discontinued operations, net of tax*	$	(3,848	)	$	9,529	$	1,152


*	Amount is partially offset by gains and losses caused by related foreign currency fluctuations. The fiscal 2016 amount represents the loss on derivative prior to disposition of Grupo Finmart discussed in Note 3.

Property and Equipment

12 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

Property and Equipment

NOTE 8: PROPERTY AND EQUIPMENT

Major classifications of property and equipment were as follows:



	September 30,
	2016							2015
	Carrying Amount		Accumulated Depreciation			Net Book Value		Carrying Amount		Accumulated Depreciation			Net Book Value

	(in thousands)
Land	$	4	$	—		$	4	$	4	$	—		$	4
Buildings and improvements	77,160		(52,934		)	24,226		77,278		(47,668		)	29,610
Furniture and equipment	98,066		(67,191		)	30,875		95,339		(56,538		)	38,801
Software	33,279		(31,729		)	1,550		33,454		(30,328		)	3,126
Construction in progress	1,800		—			1,800		2,397		—			2,397
	$	210,309	$	(151,854	)	$	58,455	$	208,472	$	(134,534	)	$	73,938

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 segments, respectively. These impairment charges were recorded under “Operations” expense in our consolidated statements of operations. Amounts above as of September 30, 2015 are exclusive of $1.7 million of Grupo Finmart property and equipment classified as held for sale discussed in Note 3. We ceased depreciation of all long-lived assets classified as held for sale under FASB ASC 350-10-35-43 as of April 2016.

Goodwill and Other Intangible Assets

12 Months Ended

Sep. 30, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

NOTE 9: GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill and Intangible Asset Balances

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



	September 30,
	2016		2015

	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	4,000		4,000
	$	12,836	$	12,836

Amounts above as of September 30, 2015 are exclusive of a $1.7 million Grupo Finmart trade name classified as held for sale further discussed in Note 3.

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			Other International		Discontinued Operations			Consolidated Including Held for Sale

	(in thousands)
Balances as of September 30, 2014	$	228,629	$	11,418		$	—	$	110,731		$	350,778
Acquisitions	15,701		—			—		—			15,701
Goodwill impairment	—		(1,703		)	—		(10,550		)	(12,253		)
Effect of foreign currency translation changes	—		(2,399		)	—		(21,048		)	(23,447		)
Balances as of September 30, 2015	$	244,330	$	7,316		$	—	$	79,133		$	330,779
Acquisitions	3,208		—			—		—			3,208
Goodwill impairment	—		—			—		(73,244		)	(73,244		)
Effect of foreign currency translation changes	—		(878		)	—		(5,889		)	(6,767		)
Balances as of September 30, 2016	$	247,538	$	6,438		$	—	$	—		$	253,976

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. On February 1, 2016, we acquired six pawn stores in the Houston, Texas area doing business under the "Pawn One" brand and recorded $3.2 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, Oregon and Houston 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 goodwill attributable to the “Cash Pawn” and “USA Pawn & Jewelry” acquisitions will be deductible and none of the goodwill attributable to the “Pawn One” acquisition will be deductible for tax purposes. See Note 4 for additional information regarding these acquisitions.

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



	September 30,
	2016							2015
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value

	(in thousands)
Real estate finders’ fees	$	1,902	$	(796	)	$	1,106	$	1,643	$	(733	)	$	910
Non-compete agreements	3,581		(2,920		)	661		3,680		(2,919		)	761
Favorable lease	909		(637		)	272		1,001		(569		)	432
Internally developed software	23,503		(8,674		)	14,829		20,659		(4,959		)	15,700
Other	1,362		(385		)	977		502		(363		)	139
	$	31,257	$	(13,412	)	$	17,845	$	27,485	$	(9,543	)	$	17,942

Amounts above as of September 30, 2015 are exclusive of an $8.8 million net Grupo Finmart contractual relationship classified as held for sale discussed in Note 3. We ceased amortization of all long-lived assets classified as held for sale under FASB ASC 350-10-35-43 as of April 2016.

Impairment of Goodwill and Intangible Assets

We test goodwill and intangible assets with an indefinite useful life for potential impairment annually, or more frequently when there are events or circumstances that indicate that it is more likely than not that an impairment exists. During the fourth quarter ended September 30, 2016, 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 performed a quantitative Step 1 analysis under FASB ASC 350-20-35 and determined that the fair value of each of our reporting units exceeded the carrying value. As of September 30, 2016, the calculated fair value of each of the reporting units in the U.S. Pawn and Mexico Pawn segments exceeded their carrying values by approximately 30% and 59%, respectively.

During the three-months ended March 31, 2016, we evaluated certain events and circumstances and concluded that there were indicators of impairment under FASB ASC 350-20-35-3C. These indicators of impairment primarily included a continued decline in our stock price, as well as negative developments in bad debt experience at our Grupo Finmart segment. We determined that the fair value of each of our reporting units exceeded their carrying value with the exception of Grupo Finmart, and performed a quantitative Step 1 analysis as of February 29, 2016 under FASB ASC 350-20-35 for our Grupo Finmart reporting unit. The fair values of each reporting unit were determined based on a discounted cash flow approach using significant unobservable inputs (Level 3) developed using company-specific information. The Step 1 analysis of our Grupo Finmart reporting unit yielded a valuation of $46.5 million. Under Step 2 of FASB ASC 350-20-35, we compared the fair value of the reporting unit to the fair value of the reporting unit's net assets and determined that all of the goodwill attributable to the Grupo Finmart reporting unit ($73.2 million) should be impaired. This impairment was included under "Loss from discontinued operations, net of tax" in the consolidated statements of operations during the three-months ended March 31, 2016. No other assets held by Grupo Finmart were determined to be impaired as of March 31, 2016. Our Grupo Finmart reporting unit was classified as a discontinued operation held for sale during the three-months ended June 30, 2016 as discussed in Note 3.

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 under “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.

During the three-month period ended June 30, 2015, we evaluated certain events and circumstances and concluded that there were indicators of impairment under FASB 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 FASB 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. Our USFS reporting unit was classified as a discontinued operation during the three-months ended September 30, 2015 as discussed in Note 3.

In the fourth quarter of fiscal 2015 and in fiscal 2014, we recorded a $3.7 million, and $1.6 million impairment, respectively, of internally developed software, included under corporate “Administrative” expenses in our consolidated statements of operations.

Amortization of Definite-Lived Intangibles

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 over the related lease terms.

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



	Fiscal Year Ended September 30,
	2016		2015		2014

	(in thousands)
Amortization expense in continuing operations	$	4,742	$	3,875	$	3,426
Amortization expense in discontinued operations	2,055		2,397		3,867
Operations expense	87		103		111
	$	6,884	$	6,375	$	7,404

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



Fiscal Year Ended September 30,	Amortization expense		Operations expense

	(in thousands)
2017	$	3,556	$	91
2018	3,226		91
2019	2,979		62
2020	2,528		57
2021	1,427		56

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

- Definition

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.

+ References + Details

Long-Term Debt

12 Months Ended

Sep. 30, 2016

Debt Disclosure [Abstract]

Long-Term Debt

NOTE 10: LONG-TERM DEBT

The following tables present our long-term debt instruments outstanding as of September 30, 2016 and 2015, excluding debt of Grupo Finmart classified as held for sale as discussed in Note 3, as well as future principal payments due:



	September 30, 2016							September 30, 2015
	Gross Amount		Debt Discount and Issuance Costs			Carrying Amount		Gross Amount		Debt Discount and Issuance Costs			Carrying Amount

	(in thousands)
Recourse to EZCORP:
2.125% Cash convertible senior notes due 2019	$	230,000	$	(32,046	)	$	197,954	$	230,000	$	(42,529	)	$	187,471
Cash convertible senior notes due 2019 embedded derivative	37,692		—			37,692		10,505		—			10,505
Term loan facility	50,000		(2,035		)	47,965		—		—			—
	$	317,692	$	(34,081	)	$	283,611	$	240,505	$	(42,529	)	$	197,976



	Principal Payment Schedule
	Total		Less Than 1 Year		1 - 3 Years		3 - 5 Years		More Than 5 Years

	(in thousands)
2.125% Cash convertible senior notes due 2019 (a)	$	230,000	$	—	$	230,000	$	—	$	—
Term loan facility (b)	50,000		—		—		—		50,000
	$	280,000	$	—	$	230,000	$	—	$	50,000


(a)	Excludes the potential impact of the embedded derivative.


(b)	See discussion regarding acceleration of maturity date below.

Term Loan Facility up to $100 Million

On September 12, 2016 (the “Closing Date”), EZCORP, Inc. (as Borrower) and certain of its subsidiaries (as Guarantors) entered into a “Financing Agreement” with certain lenders (the “Lenders”) and Fortress Credit Co LLC (as collateral and administrative agent for the Lenders).

The Financing Agreement provides for a senior secured credit facility in an aggregate principal amount of $100 million, subject to various terms and conditions contained in the Financing Agreement. The credit facility (“Term Loan Facility”) consists of an initial Term Loan of $50 million (“Initial Term Loan”) that was drawn on the Closing Date, and one or more “Delayed Draw Term Loans” of up to $50 million in the aggregate that may be drawn in whole or in part at any time and from time to time during the first 18 months from the Closing Date.

Borrowings under the new facility bear interest at an annual rate initially equal to the London Interbank Offered Rate (“LIBOR”) plus 7.5% or, at our election, a “Reference Rate” plus 6.5%, but will be reduced to LIBOR plus 6.5% or, at our election, the Reference Rate plus 5.5% upon the later of December 31, 2017 or the occurrence of a specified investment return event. In any case, the LIBOR rate is subject to a floor of 1% and the Reference Rate is subject to a floor of 3%. We will also pay a monthly fee of 2.75% per annum on the average daily unused portion of the Delayed Draw Term Loan facility and a quarterly loan servicing fee of $15,000. On the Closing Date, we paid a closing fee of 1.75% of the Initial Term Loan and a commitment fee equal to 0.875% of the Delayed Draw Term Loan commitment which were capitalized and will be amortized over the expected term of the Financing Agreement. At the time of each draw under the Delayed Draw Term Loan Facility, we will pay a funding fee of 0.875% of the funded Delayed Draw Term Loan.

All amounts outstanding under the new facility must be repaid on the Final Maturity Date, which will occur on September 12, 2022 (six years after the Closing Date); provided, however, that the Final Maturity Date will occur on May 15, 2019 if, on that date, more than 10% of our 2.125% Cash Convertible Senior Notes Due 2019 (“Cash Convertible Notes”) remain outstanding or there is no lender-approved plan to refinance any lesser outstanding amount of the ash Convertible Notes. The new facility is subject to mandatory prepayments upon the occurrence of certain specified events, such as asset sales, certain debt issuances, certain equity issuances, casualty and condemnation events and receipt of tax refunds or proceeds of settlements or judgments (subject to customary exceptions, materiality thresholds and reinvestment rights). We may voluntarily prepay the facility at any time subject to a prepayment premium of 2% during the first year after the Closing Date and 1% during the second year after the Closing Date.

Borrowings under the new facility are secured by first priority security interests in and liens on substantially all of the tangible and intangible personal property and assets of EZCORP and its domestic subsidiaries, including equity interests in EZCORP’s domestic subsidiaries and certain of its foreign subsidiaries (subject to customary exceptions and exclusions).

The Financing Agreement contains affirmative and negative covenants, indemnities, representations and warranties, and other terms and conditions customary for financings of this type, including limitations on certain indebtedness, liens, acquisitions and other investments, fundamental changes (including mergers, consolidations and dissolutions), asset dispositions, dividends and other distributions, prepayments of other indebtedness, sale and leaseback transactions, and transactions with affiliates. The Financing Agreement also contains quarterly financial covenants consisting of a maximum Senior Leverage Ratio and a minimum Fixed Charge Coverage Ratio, as well as customary events of default. We were not in default of any of these covenants as of September 30, 2016.

Upon the occurrence, and during the continuance, of an Event of Default, including nonpayment of principal when due, failure to perform or observe certain terms, covenants or agreements under the Financing Agreement, and certain defaults of other indebtedness, the Administrative Agent may (and at the request of Lenders holding more than 50% of the outstanding Term Loans, shall) take any or all of the following actions: terminate the obligation of the Lenders to make advances, declare any outstanding obligations under the Financing Agreement immediately due and payable, and charge default interest on the outstanding Term Loans. In addition, in the event of certain bankruptcy proceedings and other insolvency events, the obligations of each Lender to make advances will automatically terminate and any outstanding obligations under the Financing Agreement will immediately become due and payable.

Total interest expense pertaining to the Term Loan Facility for fiscal 2016 was $0.4 million. The effective interest rate for the fiscal year ended September 30, 2016, was approximately 14% after inclusion of deferred financing costs and unused commitment and quarterly servicing fees. As of September 30, 2016, the remaining unamortized issuance discount and financing costs will be amortized over the next five years assuming no early prepayment.

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 related to the issuance of the Cash Convertible Notes, which we recorded as deferred financing costs and are included under “Long-term debt, 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, 2016, 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.

In June 2014, in connection with the issuance of the Cash Convertible Notes, 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.

Impact of Early Conversion Conditions on Financial Statements

As of September 30, 2016, 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, 2016. 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, 2016, we would have recorded an expense associated with the conversion, comprised of $27.2 million of unamortized debt discount and $4.8 million of unamortized debt issuance costs. As of September 30, 2016, 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, 2016, 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, 2016, there were 14.3 million warrants outstanding.

Cash Convertible Notes Interest Expense

Total interest expense pertaining to the Cash Convertible Notes for fiscal 2016, 2015 and 2014 was $15.5 million, $14.1 million and $3.5 million, respectively, comprised of contractual interest expense and amortization of $4.9 million and $10.6 million, respectively for fiscal 2016, $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, 2016, 2015 and 2014 was approximately 8% after inclusion of deferred financing costs. As of September 30, 2016, the remaining unamortized issuance discount and financing costs will be amortized over the next three years assuming no early conversion.

Stock Compensation

12 Months Ended

Sep. 30, 2016

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

Stock Compensation

NOTE 11: 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 under “Accounts payable, accrued expenses and other current liabilities” in our consolidated balance sheets as of September 30, 2015. During the six-months ended March 31, 2016, we issued sufficient shares to allow treatment of these phantom share-based awards as equity awards under FASB ASC 718-20 and reclassified these awards to "Additional paid-in capital" in our consolidated balance sheets. We continue recognizing compensation costs for these awards based on the original grant date fair value as the fair value of these awards have declined since the issuance and thus there were no incremental compensation costs. See Note 7 for additional information regarding the phantom share-based awards.

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 2015, March 2015 and March 2016, the Board of Directors and the voting stockholder approved the addition of 643,673 shares, 1,081,200 shares and 185,026, respectively, shares to the 2010 Plan.

In March 2016, we granted 961,718 restricted stock unit awards (exclusive of canceled and replaced awards discussed below) to employees which were allocated based on the October 1, 2015 price of $6.17 per share and 130,000 restricted stock awards to non-employee directors with a grant date fair value of $2.96 per share. The awards granted to employees vest on September 30, 2018 subject to the achievement of certain performance targets. As of September 30, 2016, we considered the achievement of these performance targets probable. The awards granted to non-employee directors vest over two years, 50% on September 30, 2016 and 50% on September 30, 2017.

In connection with the March 2016 grant discussed above, we canceled 720,000 previously issued restricted stock awards that were subject to vesting based on certain stock price levels and had a grant date fair value of $3.4 million and replaced them with 421,394 performance-based restricted stock awards described above. The cancellation and replacement of these awards was treated as a modification with unrecognized compensation cost from the original awards of $1.5 million plus incremental compensation costs resulting from the modification of $0.8 million recognized over the new requisite service period through September 30, 2018.

In the first quarter of fiscal 2015, we determined the performance targets required for performance based awards issued prior to fiscal 2015 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.

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 three-months ended 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.

As of September 30, 2016, the unamortized fair value, exclusive of forfeitures, of restricted stock awards to be amortized over their remaining vesting periods was approximately $5.6 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 approximately two years.

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 2016, 2015 and 2014 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 2016, 2015 and 2014 contain both performance and time-based vesting provisions and generally vest over three years. Additionally, there are fiscal 2015 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 as of the date of issuance was between 1.1 and 4 years and varies by tranche. 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 certain assumptions discussed in Note 7.

The following table presents the compensation costs related to our stock compensation arrangements:



	Fiscal Year Ended September 30,
	2016			2015			2014

	(in thousands)
Gross compensation costs:
Phantom stock	$	—		$	3,932		$	—
Restricted stock	5,346			(1,558		)	6,845
Total gross compensation costs	5,346			2,374			6,845

Income tax benefits:
Restricted stock	(963		)	—			(3,576		)
Total income tax benefits	(963		)	—			(3,576		)
Net compensation expense	$	4,383		$	2,374		$	3,269

The following table presents a summary of restricted stock award activity as of, and for the fiscal year ended September 30, 2016:



	Shares		Weighted Average Grant Date Fair Value

Outstanding as of September 30, 2015	583,161		$	18.94
Granted	1,612,062		3.53
Other (a)	1,701,750		5.53
Released (b)	(459,653	)	6.76
Modified (c)	(720,000	)	4.74
Forfeited	(305,820	)	16.07
Outstanding as of September 30, 2016	2,411,500		$	5.77


(a)	Includes remaining outstanding non-forfeited awards from 1,863,550 shares accounted for as phantom share-based awards for which $3.9 million was accrued as of September 30, 2015 as discussed above.


(b)	36,598 shares were withheld to satisfy related federal income tax withholding.

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



	Fiscal Year Ended September 30,
	2016		2015			2014

	(in millions except per share amounts)
Weighted average grant-date fair value per share granted (a)	$	3.53	$	10.34	(b)	$	14.58
Total grant date fair value of shares vested	$	2.3	$	1.8		$	7.6


(a)	Awards with market-conditioned vesting provisions are valued using a Monte Carlo simulation model. See Note 7 for discussion of Monte Carlo simulation model fair value inputs. Awards with performance and time-based vesting provisions are generally valued based upon the underlying share price as of the issuance date.


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

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.

Temporary Equity and Noncontrolling Interest

12 Months Ended

Sep. 30, 2016

Temporary Equity Disclosure [Abstract]

Temporary Equity and Noncontrolling Interest

NOTE 12: TEMPORARY EQUITY AND NONCONTROLLING INTEREST

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			Noncontrolling Interest

	(in thousands)
Balances as of September 30, 2014	$	—		$	26,612		$	26,612		$	—
Issuance of common stock, subject to possible redemption	11,696			—			11,696			—
Sale of additional shares to parent	—			(12,225		)	(12,225		)	—
Net loss attributable to noncontrolling interest	—			(5,035		)	(5,035		)	—
Foreign currency translation adjustment attributable to noncontrolling interest	—			(5,341		)	(5,341		)	—
Amounts reclassified from accumulated other comprehensive loss	—			29			29			—
Balances as of September 30, 2015	$	11,696		$	4,040		$	15,736		$	—
Repurchase of redeemable common stock	(11,696		)	—			(11,696		)	—
Acquisition of noncontrolling interest	—			—			—			246
Net loss attributable to noncontrolling interest	—			(6,661		)	(6,661		)	(1,025		)
Foreign currency translation adjustment attributable to noncontrolling interest	—			(394		)	(394		)	1
Amounts reclassified from accumulated other comprehensive loss	—			1			1			—
Disposition of Grupo Finmart	—			3,014			3,014			—
Balances as of September 30, 2016	$	—		$	—		$	—		$	(778	)

See Note 4 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. See Note 3 for discussion of disposition of Grupo Finmart including redeemable noncontrolling interest.

Noncontrolling Interest

During the nine-months ended June 30, 2016, a consolidated subsidiary included in the Other International segment began operations in building an IT marketing platform to provide targeted solutions for our pawn customers. The noncontrolling interest is attributable to the 40% of this subsidiary held by the minority shareholder.

Income Taxes

12 Months Ended

Sep. 30, 2016

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 13: INCOME TAXES

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



	Fiscal Year Ended September 30,
	2016			2015			2014

	(in thousands)
Current:
Federal	$	11,120		$	(42,001	)	$	13,076
State and foreign	3,193			2,000			(11,132		)
	14,313			(40,001		)	1,944
Deferred:
Federal	(3,766		)	16,580			(278		)
State and foreign	(1,186		)	9,396			2,785
	(4,952		)	25,976			2,507
Total income tax expense (benefit)	$	9,361		$	(14,025	)	$	4,451

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,
	2016			2015			2014

	(in thousands)
Income tax expense (benefit) at the federal statutory rate	$	128		$	(23,172	)	$	2,761
State taxes, net of federal benefit	2,476			(701		)	(909		)
Captive insurance company	—			(393		)	(410		)
Non-deductible items	1,718			449			457
Foreign tax credit	2,788			(2,413		)	(2,174		)
Foreign rate differential	277			880			—
Change in valuation allowance	1,511			4,846			481
Uncertain tax positions	—			1,781			3,016
Tax basis balance sheet adjustment	—			2,516			941
Other	463			2,182			288
Total income tax expense (benefit)	$	9,361		$	(14,025	)	$	4,451
Effective tax rate	2,579		%	21		%	56		%

The amount of income tax allocated to discontinued operations was a benefit of $15.1 million, $16.4 million, and $17.0 million during fiscal 2016, 2015, and 2014, respectively.

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



	September 30,
	2016			2015

	(in thousands)
Deferred tax assets:
Cash Converters International	$	15,314		$	8,645
Tax over book inventory	5,113			4,521
Accrued liabilities	11,276			14,428
Pawn service charges receivable	11,521			12,588
Note receivable discount	2,427			—
Stock compensation	2,065			2,711
Foreign tax credit	2,706			4,249
Capital loss carryforward	8,017			8,017
State and foreign net operating loss carryforwards	12,891			10,715
Other	694			2,143
Total deferred tax assets before valuation allowance	72,024			68,017
Valuation allowance	(21,078		)	(19,567		)
Net deferred tax assets	50,946			48,450
Deferred tax liabilities:
Tax over book amortization	14,060			12,690
Tax over book depreciation	445			417
Prepaid expenses	1,138			1,167
Total deferred tax liabilities	15,643			14,274
Net deferred tax asset	$	35,303		$	34,176

As of September 30, 2016, we had gross state net operating loss carryforwards of approximately $89.0 million. These carryforwards begin to expire in 2017 if not utilized as well as foreign net operating loss carryforwards of $18.5 million which will expire between 2030 and 2036 if not utilized. Additionally, we have a $2.7 million foreign tax credit that will expire during the years 2024 to 2026 that we expect is more likely than not to be fully utilized based on the weight of available evidence.

Deferred tax assets and liabilities are recorded for the estimated tax impact of temporary differences between the tax basis and book basis of assets and liabilities. A valuation allowance is established against a deferred tax asset when it is more likely than not that the deferred tax asset will not be realized. The valuation allowance increased by $1.5 million in fiscal 2016, primarily due to recording additional valuation allowances on losses in certain foreign jurisdictions due to the likelihood that they will expire unutilized because we do not expect to recognize sufficient income in the jurisdictions in which the tax attributes were created, offset by the utilization of Canadian net operating loss not previously benefitted. Management believes that our results from future operations will generate sufficient taxable income in the appropriate jurisdictions such that it is more likely than not that the remaining deferred tax assets will be realized.

Deferred taxes are not provided for undistributed earnings of foreign subsidiaries of approximately $11.0 million which are intended to be reinvested outside of the U.S. Accordingly, no provision for U.S. federal income and foreign withholding taxes associated with a distribution of those earnings has been made. We estimate that, upon distribution of our share of these earnings, we would be subject to United States income taxes of approximately $0.5 million as of September 30, 2016. 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.

The following table presents a rollforward of unrecognized tax benefits:



	Fiscal Year Ended September 30,
	2016		2015		2014

	(in thousands)
Beginning balance	$	6,058	$	4,402	$	1,432
Tax positions taken during the current period	—		1,656		2,970
Ending balance	$	6,058	$	6,058	$	4,402

All of the above unrecognized tax benefits, if recognized, would impact our effective tax rate for the respective period of each ending balance.

We are subject to United States, Mexico 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, 2013. 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, 2016
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 14: 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. 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. 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, we entered into a one-year advisory service agreement 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 was $7.2 million in fiscal 2014. 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 and recorded under “Administrative” expense in our consolidated statements of operations. Agreements with LPG Limited For fiscal 2014, we entered into a one-year consulting agreement 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 agreement, 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). This agreement was entered into, and was terminated, prior to Mr. Given’s appointment to our Board of Directors in July 2014.

Leases

12 Months Ended

Sep. 30, 2016

Leases [Abstract]

Leases

NOTE 15: LEASES

We lease and sublease various facilities 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, 2016
Fiscal Year Ended September 30,	Operating Lease Payments		Sublease Revenue

	(in thousands)
2017	$	52,097	$	2,335
2018	44,789		2,873
2019	37,356		2,851
2020	31,202		2,931
2021	23,863		3,014
Thereafter	75,849		4,880
	$	265,156	$	18,884

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 amounts, with certain future rental payments contingent on increases in a consumer price index. 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,
	2016			2015			2014

	(in thousands)
Gross rent expense from continuing operations	$	56,621		$	58,788		$	58,596
Sublease rent revenue from continuing operations	(156		)	(479		)	(263		)
Net rent expense from continuing operations	$	56,465		$	58,309		$	58,333

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 $51.3 million. During fiscal 2016, we initiated subleases for a portion of our corporate operating office lease for estimated minimum future sublease payments of approximately $12.2 million. Sublease payments are expected to partially offset our operating lease obligations over the ten-year period beginning March 2016 and ending September 2026.

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 $6.7 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).

Employment Agreements and Retirement Plans

12 Months Ended

Sep. 30, 2016

Compensation and Retirement Disclosure [Abstract]

Employment Agreements and Retirement Plans

NOTE 16: EMPLOYMENT AGREEMENTS AND RETIREMENT PLANS

Employment Agreements

We provide the following severance benefits to our executive officers:


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


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

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. 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,
	2016		2015		2014

	(in thousands)
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$	468	$	547	$	570

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,
	2016		2015		2014

	(in thousands)
Contributions to the Supplemental Executive Retirement Plan	$	636	$	356	$	499
Amortized expense due to Supplemental Executive Retirement Plan	153		405		484

Contingencies

12 Months Ended

Sep. 30, 2016

Commitments and Contingencies Disclosure [Abstract]

Contingencies

NOTE 17: CONTINGENCIES

We are involved in various claims, suits, investigations and legal proceedings, including those described below. We are unable to determine the ultimate outcome of any current litigation or regulatory actions. An unfavorable outcome could have a material adverse effect on our financial condition, results of operations or liquidity. We have not recorded a liability for any of these matters as of September 30, 2016 because we do not believe at this time that any loss is probable or that the amount of any probable 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 (Counts I and II, respectively);


•	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 (Count III); and


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

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.

The remaining defendants filed motions to dismiss, and a hearing on those motions was held before the Court on September 8, 2015. Prior to that hearing, the plaintiff proposed a dismissal without prejudice for the claims against Mr. Beal, Mr. Love and Mr. Farrell. Those defendants continued to seek a dismissal with prejudice that would bind all potential plaintiffs. On January 15, 2016, the Court issued an opinion dismissing the action as to Mr. Beal, Mr. Love and Mr. Farrell with prejudice only as to the plaintiff.

On January 25, 2016, the Court issued a separate opinion granting in part and denying in part the motions to dismiss filed by the remaining defendants. Specifically, the Court granted the motion to dismiss Count IV (unjust enrichment) for failure to state a claim. The Court also dismissed Count III (aiding and abetting) as to Mr. Cohen, but interpreted Count I (breach of fiduciary duty) to state a claim against Mr. Cohen and MS Pawn, as well as Mr. Roberts. The Court otherwise denied the motions to dismiss, including the motion to dismiss Count III (aiding and abetting) against MS Pawn.

On February 4, 2016, the remaining defendants filed an Application for Certification of Interlocutory Appeal, which the plaintiff opposed on February 15, 2016, and the Court set a hearing on the application. On February 22, 2016, the Court denied the Application for Certification of Interlocutory Appeal and provided the plaintiff the opportunity to amend its complaint to add a fiduciary-duty claim as to Mr. Cohen and Madison Park, staying proceedings pending a ruling from the Delaware Supreme Court. After the Application for Certification of Interlocutory Appeal was denied, Mr. Roberts, MS Pawn Corporation and MS Pawn Limited Partnership filed notices of appeal from the interlocutory opinion and order denying the motions to dismiss. On March 10, 2016, the Delaware Supreme Court denied those petitions for an interlocutory appeal.

On March 4, 2016, the plaintiff filed a Second Amended Derivative Complaint against Mr. Roberts, Mr. Cohen, Madison Park, MS Pawn Corporation and MS Pawn Limited Partnership with EZCORP, Inc., as nominal defendant. The case has now moved into the discovery stage.

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 26, 2015, appointed the lead plaintiff and lead counsel.

On March 12, 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 (as 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.

On April 27 2015, the defendants filed motions to dismiss, and the parties submitted their respective supporting and opposing briefs. On March 31, 2016, the Court granted in part and denied in part the defendants' motions to dismiss. Specifically, it dismissed the Section 10(b) and Rule 10b-5 claims insofar as they were based on (1) the alleged misstatements about the nature of and approval process related to the Company's consulting relationship with Madison Park, (2) the alleged misstatements regarding the impairment of the Company's investment in Albemarle & Bond, and (3) some of the alleged misstatements about Cash Genie. The Section 10(b) and Rule 10b-5 claims survived the motions to dismiss insofar as they were based on certain alleged misstatements about Cash Genie. The Section 20(a) claims also survived the motions to dismiss.

Subsequent to the Court’s ruling on the motions to dismiss, the parties agreed to engage in mediation to determine if the remaining claims could be settled on an amicable basis. That mediation was held on November 18, 2016, and on November 23, 2016, the parties agreed to settle all remaining claims through the payment of $5.9 million by the defendants (which will be covered by applicable directors’ and officers’ liability insurance). The settlement is subject to several conditions, including the execution of a mutually acceptable settlement agreement and court approval. The parties are now in the process of preparing the Stipulation of Settlement and related documents.

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 original complaint related 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 alleged 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.

On January 11, 2016, the plaintiffs filed an Amended Class Action Complaint (the "Amended Complaint"). In the Amended Complaint, the plaintiffs seek to represent a class of purchasers of our Class A Common Stock between November 6, 2012 and October 20, 2015. The Amended Complaint asserts that the Company and Mr. Kuchenrither violated Section 10(b) of the Securities Exchange Act and Rule 10b-5, issued materially false or misleading statements throughout the proposed class period concerning the Company and its internal controls, specifically regarding the financial performance of Grupo Finmart. The plaintiffs also allege that Mr. Kuchenrither, as a controlling person of the Company, violated Section 20(a) of the Securities Exchange Act. The Amended Complaint does not assert any claims against Mr. Grimshaw. On February 25, 2016, defendants filed a motion to dismiss the lawsuit. The plaintiff filed an opposition to the motion to dismiss on April 11, 2016, and the defendants filed their reply on May 11, 2016. The Court held a hearing on the motion to dismiss on June 22, 2016.

On October 18, 2016, the Court granted the defendants’ motion to dismiss and dismissed the Amended Complaint without prejudice. The Court gave the plaintiffs 20 days (until November 7, 2016) to file a further amended complaint. On November 4, 2016, the plaintiffs filed a Second Amended Consolidated Class Action Complaint (“Second Amended Complaint”). The Second Amended Complaint raises the same claims dismissed by the Court on October 18, 2016, except plaintiffs now seek to represent a class of purchasers of EZCORP’s Class A Common Stock between November 7, 2013 and October 20, 2015 (instead of between November 6, 2012 and October 20, 2015). On December 5, 2016, defendants filed a motion to dismiss the Second Amended Compliant. Under the terms of a recent stipulation, the plaintiffs’ opposition is due on January 6, 2017 and the defendants’ reply brief is due on January 20, 2017.

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.

Segment Information

12 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Segment Information

NOTE 18: SEGMENT 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 reported our financial performance based on our new segments described below. In our previous Annual Report on Form 10-K for fiscal 2015, we recast certain prior period amounts to conform to the way we internally manage and monitor segment performance under the new segments.

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


•	Other International — Our equity interest in the net income of Cash Converters International, consumer finance activities in Canada and other international IT investment activities

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, 2016, 2015 and 2014, including reclassifications discussed in Note 2 and adjustments to reflect reclassification of all discontinued operations including Grupo Finmart discussed in Note 3.



	Fiscal Year Ended September 30, 2016
	U.S. Pawn			Mexico Pawn			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	348,771		$	60,331		$	5		$	409,107		$	—		$	409,107
Jewelry scrapping sales	47,810			2,282			21			50,113			—			50,113
Pawn service charges	229,893			31,907			—			261,800			—			261,800
Other revenues	331			385			8,769			9,485			—			9,485
Total revenues	626,805			94,905			8,795			730,505			—			730,505
Merchandise cost of goods sold	217,268			41,002			1			258,271			—			258,271
Jewelry scrapping cost of goods sold	40,138			1,885			16			42,039			—			42,039
Other cost of revenues	—			—			1,965			1,965			—			1,965
Net revenues	369,399			52,018			6,813			428,230			—			428,230
Operating expenses (income):
Operations	255,321			38,481			7,585			301,387			—			301,387
Administrative	—			—			—			—			68,101			68,101
Depreciation and amortization	12,242			2,965			218			15,425			11,117			26,542
Loss on sale or disposal of assets	664			169			4			837			269			1,106
Restructuring	993			543			202			1,738			183			1,921
Interest expense	125			109			—			234			16,243			16,477
Interest income	(2		)	(30		)	—			(32		)	(49		)	(81		)
Loss from investment in unconsolidated affiliate	—			—			255			255			—			255
Impairment of investment	—			—			10,957			10,957			—			10,957
Other expense (income)	—			1,273			2			1,275			(73		)	1,202
Segment contribution (loss)	$	100,056		$	8,508		$	(12,410	)	$	96,154
Income from continuing operations before income taxes										$	96,154		$	(95,791	)	$	363



	Fiscal Year Ended September 30, 2015
	U.S. Pawn			Mexico Pawn			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
Other revenues	945			1,021			10,739			12,705			—			12,705
Total revenues	606,134			100,689			13,177			720,000			—			720,000
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
Other cost of revenues	—			—			3,125			3,125			—			3,125
Net revenues	344,336			50,364			8,320			403,020			—			403,020
Operating expenses (income):
Operations	244,232			43,927			6,780			294,939			—			294,939
Administrative	—			—			—			—			72,986			72,986
Depreciation and amortization	15,227			4,440			616			20,283			10,676			30,959
Loss (gain) on sale or disposal of assets	995			258			(1		)	1,252			1,407			2,659
Restructuring	4,016			799			2,563			7,378			9,702			17,080
Interest expense	60			15			—			75			16,310			16,385
Interest income	(42		)	(78		)	—			(120		)	(158		)	(278		)
Loss from investment in unconsolidated affiliate	—			—			5,473			5,473			—			5,473
Impairment of investments	—			—			26,837			26,837			—			26,837
Other expense	—			1,988			7			1,995			192			2,187
Segment contribution (loss)	$	79,848		$	(985	)	$	(33,955	)	$	44,908
Loss from continuing operations before income taxes										$	44,908		$	(111,115	)	$	(66,207	)



	Fiscal Year Ended September 30, 2014
	U.S. Pawn			Mexico Pawn			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
Other revenues	1,377			1,016			10,736			13,129			—			13,129
Total revenues	634,076			98,107			13,587			745,770			—			745,770
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
Other cost of revenues	5			—			2,441			2,446			—			2,446
Net revenues	362,214			50,256			9,387			421,857			—			421,857
Operating expenses (income):
Operations	236,225			48,907			8,605			293,737			—			293,737
Administrative	—			—			—			—			79,944			79,944
Depreciation and amortization	13,333			5,374			817			19,524			9,735			29,259
(Gain) loss on sale or disposal of assets	(6,809		)	27			(23		)	(6,805		)	964			(5,841		)
Restructuring	—			—			—			—			6,664			6,664
Interest expense	3			25			—			28			7,883			7,911
Interest income	(18		)	(3		)	—			(21		)	(278		)	(299		)
Income from investment in unconsolidated affiliates	—			—			(5,948		)	(5,948		)	—			(5,948		)
Impairment of investments	—			—			7,940			7,940			—			7,940
Other expense	1			116			109			226			375			601
Segment contribution (loss)	$	119,479		$	(4,190	)	$	(2,113	)	$	113,176
Income from continuing operations before income taxes										$	113,176		$	(105,287	)	$	7,889

The following table presents separately identified segment assets:



	U.S. Pawn		Mexico Pawn		Other International		Total

	(in thousands)
Assets as of September 30, 2016
Cash and cash equivalents	$	2,547	$	3,724	$	1,530	$	7,801
Pawn loans	149,791		17,538		—		167,329
Pawn service charges receivable, net	28,368		2,694		—		31,062
Inventory, net	121,183		19,038		3		140,224
Prepaid expenses and other current assets*	—		—		2,241		2,241
Investment in unconsolidated affiliate	—		—		37,128		37,128
Property and equipment, net	33,326		8,995		622		42,943
Goodwill	247,538		6,438		—		253,976
Intangible assets, net	14,089		245		251		14,585
Total separately identified segment assets	$	596,842	$	58,672	$	41,775	$	697,289


*	Amount is comprised of consumer loans and accrued fees and interest.



	U.S. Pawn		Mexico Pawn		Other International		Total

	(in thousands)
Assets as of September 30, 2015
Cash and cash equivalents	$	4,812	$	3,662	$	812	$	9,286
Pawn loans	143,500		16,464		—		159,964
Pawn service charges receivable, net	28,338		2,544		—		30,882
Inventory, net	107,568		16,502		14		124,084
Prepaid expenses and other current assets*	—		—		2,601		2,601
Investment in unconsolidated affiliate	—		—		56,182		56,182
Property and equipment, net	42,717		12,985		815		56,517
Goodwill	244,330		7,316		—		251,646
Intangible assets, net	14,208		338		8		14,554
Total separately identified segment assets	$	585,473	$	59,811	$	60,432	$	705,716


*	Amount is comprised of consumer loans and accrued fees and interest.

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



	September 30,
	2016		2015

	(in thousands)
Total separately identified recorded segment assets	$	697,289	$	705,716
Corporate assets*	285,955		483,274
Total assets	$	983,244	$	1,188,990

* Amounts include assets included within discontinued operations. See Note 3 for further discussion.

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



	Fiscal Year Ended September 30,
	2016		2015		2014

	(in thousands)
Revenues:
United States	$	626,805	$	606,134	$	634,076
Mexico	94,905		100,689		98,128
Canada	8,795		13,177		13,566
Total revenues	$	730,505	$	720,000	$	745,770



	September 30,
	2016		2015

	(in thousands)
Long-lived assets:
United States	$	326,591	$	334,541
Mexico	15,893		20,995
Canada and Other	628		826
Total long-lived assets	$	343,112	$	356,362

See Note 3 for presentation of assets held by Grupo Finmart in Mexico as of September 30, 2015 and revenue earned for the years ended September 30, 2016, 2015 and 2014.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&loc=d3e8906-108599

+ Details

Allowance for Losses and Credit Quality of Consumer Loans

12 Months Ended

Sep. 30, 2016

Receivables [Abstract]

Allowance for Losses and Credit Quality of Consumer Loans

NOTE 19: 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 receivables by portfolio segment for the periods presented and excludes items such as non-sufficient funds fees, repossession fees, auction fees and interest:



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

	(in thousands)
Unsecured short-term consumer loans: (b)
Year ended September 30, 2016	$	11,498	$	(6,435	)		$	3,641	$	243		$	(1,398	)	$	7,549	$	9,661
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

Secured short-term consumer loans: (c)
Year ended September 30, 2016	$	2,004	$	(2,229	)		$	436	$	(211	)	$	—		$	—	$	—
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

Unsecured long-term consumer loans: (a)
Year ended September 30, 2016	$	50,645	$	(72,524	)	(d)	$	—	$	29,844		$	(7,965	)	$	—	$	—
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


(a)	These amounts are included in "Current assets held for sale" and "Non-current assets held for sale" in our consolidated balance sheets and pertain to Grupo Finmart consumer loans. See Note 3 for further detail on discontinued operations.


(b)	No aging allowance disclosure provided for these amounts as our policy is to charge-off all amounts on the first day after the due date. These amounts primarily include activity pertaining to our Canadian operations in the Other International segment and are included in "Prepaid expenses and other current assets" in our consolidated balance sheets.


(c)	As a result of our discontinuance of USFS, our secured short-term consumer loan balance was reduced to zero as of December 31, 2015. As such, no further aging allowance disclosure has been provided for these amounts. See Note 3 for further detail on discontinued operations. These amounts are included in "Prepaid expenses and other current assets" in our consolidated balance sheets.


(d)	Includes $70.2 million in allowance that was de-consolidated as a result of the disposition of Grupo Finmart as discussed in Note 3.

The following table presents an aging analysis of past due financing receivables held by Grupo Finmart and included under "Current assets held for sale" and "Non-current assets held for sale" in our consolidated balance sheets, which were deconsolidated during September 2016:



	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)
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

Supplemental Consolidated Financial Information

12 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Consolidated Financial Information

NOTE 20: SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION

Supplemental Consolidated Balance Sheets Information

The following table provides information on net amounts included in “Pawn service charges receivable, net,” “Inventory, net,” “Prepaid expenses and other current assets,” “Other assets, net” and “Accounts payable, accrued expenses and other current liabilities” in our consolidated balance sheets:



	September 30,
	2016			2015

	(in thousands)
Gross pawn service charges receivable	$	41,458		$	39,877
Allowance for uncollectible pawn service charges receivable	(10,396		)	(9,025		)
Pawn service charges receivable, net	$	31,062		$	30,852

Gross inventory	$	146,367		$	131,174
Inventory reserves	(6,143		)	(7,090		)
Inventory, net	$	140,224		$	124,084

Restricted cash	$	3,000		$	144
Consumer loans, net	2,111			4,709
Consumer loan fees and interest receivable, net	130			697
Guarantee asset	1,209			—
Accounts receivable	15,774			7,093
Prepaid expenses and other	11,088			12,434
Prepaid expenses and other current assets	$	33,312		$	25,077

Other assets	$	2,658		$	3,231
Restricted cash	4,089			—
Convertible Notes Hedges	37,692			10,505
Other assets, net	$	44,439		$	13,736

Trade accounts payable	$	21,953		$	36,134
Accrued payroll	4,638			10,955
Bonus accrual	17,946			6,823
Other payroll related expenses	3,485			3,545
Accrued interest	1,856			1,500
Accrued rent and property taxes	11,201			11,491
Deferred revenues	2,852			2,867
Other accrued expenses*	17,345			9,692
Guarantee liability	1,258			—
Restructuring reserve	1,751			11,484
Deferred consideration payable	—			15,384
Accounts payable, accrued expenses and other current liabilities	$	84,285		$	109,875


*	Includes provision for closed stores and accrued lease termination costs, exclusive of stores closed associated with restructuring actions, of $5.2 million and $1.5 million as of September 30, 2016 and 2015, respectively. There was an additional $8.1 million provision for closed stores as of September 30, 2015 included in “Restructuring reserve” above.

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, 2016	$	7,090	$	—	$	—	$	947		$	6,143
Year Ended September 30, 2015	16,043		—		—		8,953			7,090
Year Ended September 30, 2014	4,246		11,797		—		—			16,043
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2016	$	9,025	$	—	$	1,371	$	—		$	10,396
Year Ended September 30, 2015	10,307		—		—		1,282			9,025
Year Ended September 30, 2014	9,974		—		333		—			10,307
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2016	$	12,045	$	—	$	—	$	10,163	*	$	1,882
Year Ended September 30, 2015	13,685		—		—		1,640			12,045
Year Ended September 30, 2014	462		—		13,223		—			13,685
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2016	$	19,567	$	1,511	$	—	$	—		$	21,078
Year Ended September 30, 2015	14,721		4,846		—		—			19,567
Year Ended September 30, 2014	14,240		481		—		—			14,721


*	Includes $9.2 million in allowance that was deconsolidated as a result of the disposition of Grupo Finmart as discussed in Note 3.

Quarterly Information (Unaudited)

12 Months Ended

Sep. 30, 2016

Quarterly Financial Information Disclosure [Abstract]

Quarterly Information (Unaudited)

NOTE 21: QUARTERLY INFORMATION (UNAUDITED)



	First Quarter			Second Quarter			Third Quarter				Fourth Quarter

	(in thousands, except per share amounts)
Year Ended September 30, 2016
Total revenues	$	187,557		$	188,213		$	170,150			$	184,585
Net revenues	112,610			108,365			100,394				106,861
(Loss) income from continuing operations, net of tax	3,419			2,307			2,778				(17,502		)
Income (loss) from discontinued operations, net of tax	(11,685		)	(78,250		)	(9,133		)		19,636
Net income (loss)	(8,266		)	(75,943		)	(6,355		)		2,134
Net loss attributable to noncontrolling interest	(792		)	(5,131		)	(666		)		(1,097		)
Net income (loss) attributable to EZCORP, Inc.	$	(7,474	)	$	(70,812	)	$	(5,689	)		$	3,231

Basic income (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.06		$	0.05		$	0.05			$	(0.31	)
Discontinued operations	(0.19		)	(1.34		)	(0.16		)		0.37
Basic income (loss) per share	$	(0.13	)	$	(1.29	)	$	(0.11	)		$	0.06

Diluted income (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.06		$	0.05		$	0.05			$	(0.31	)
Discontinued operations	(0.19		)	(1.34		)	(0.16		)		0.37
Diluted income (loss) per share	$	(0.13	)	$	(1.29	)	$	(0.11	)		$	0.06

Cash flows from operating activities — year to date	$	(4,468	)	$	55,739		$	57,937		*	$	64,403
Cash flows from investing activities — year to date	(9,363		)	14,038			(11,537		)	*	6,716
Cash flows from financing activities — year to date	(21,675		)	(49,945		)	(67,910		)	*	(63,156		)

Cash flows as originally reported in our Quarterly Report on Form 10-Q for the nine-months ended June 30, 2016 and 2015 have been reclassified to conform to the presentation in this Annual Report on Form 10-K. The cash flow amounts for the nine months ended June 30, 2016 previously reported as discontinued operations related to our disposition of Grupo Finmart were $10,926 for operating activities, $4,590 for investing activities, and $(41,237) for financing activities.



	First Quarter			Second Quarter			Third Quarter				Fourth Quarter

	(in thousands, except per share amounts)
Year Ended September 30, 2015
Total revenues	$	196,355		$	188,735		$	164,619			$	170,291
Net revenues	108,427			101,238			93,808				99,547
(Loss) income from continuing operations, net of tax	8,383			(2,675		)	(783		)		(57,107		)
(Loss) income from discontinued operations, net of tax	1,295			3,112			(9,454		)		(36,998		)
Net (loss) income	9,678			437			(10,237		)		(94,105		)
Net loss attributable to noncontrolling interest	(1,934		)	(906		)	(390		)		(1,805		)
Net (loss) income attributable to EZCORP, Inc.	$	11,612		$	1,343		$	(9,847	)		$	(92,300	)

Basic (loss) income per share attributable to EZCORP, Inc.:
Continuing operations	$	0.17		$	(0.04	)	$	(0.01	)		$	(1.04	)
Discontinued operations	0.05			0.07			(0.16		)		(0.64		)
Basic (loss) income per share	$	0.22		$	0.03		$	(0.17	)		$	(1.68	)

Diluted (loss) income per share attributable to EZCORP, Inc.:
Continuing operations	$	0.17		$	(0.04	)	$	(0.01	)		$	(1.04	)
Discontinued operations	0.05			0.07			(0.16		)		(0.64		)
Diluted (loss) income per share	$	0.22		$	0.03		$	(0.17	)		$	(1.68	)

Cash flows from operating activities — year to date	$	5,486		$	37,790		$	50,312		*	$	79,398
Cash flows from investing activities — year to date	(8,185		)	23,935			(14,143		)	*	(67,693		)
Cash flows from financing activities — year to date	27,428			25,496			28,584			*	2,402

Cash flows as originally reported in our Quarterly Report on Form 10-Q for the nine-months ended June 30, 2016 and 2015 have been reclassified to conform to the presentation in this Annual Report on Form 10-K. The cash flow amounts for the nine months ended June 30, 2015 previously reported as a discontinued operations related to our disposition of Grupo Finmart were $(21,523) for operating activities, $(1,894) for investing activities and $37,713 for financing activities.

Financial information in the table above has been adjusted to reflect reclassification of all discontinued operations. See Note 3 for further discussion of discontinued operations and restructuring plans. Additionally, there were immaterial revisions to certain of the above amounts as previously filed associated with the revisions discussed in Note 2.

Fiscal 2016 Quarterly Impacts

During the second quarter of fiscal 2016, we recorded an impairment in goodwill of $73.2 million pertaining to discontinued operations as further discussed in Note 9.

We recorded a gain of $34.2 million, before consideration of total associated transaction costs of approximately $9.8 million, with approximately $1.8 million of the total costs to be recorded in future periods due to ongoing employee service requirements, and a $2.1 million loss on assumption of existing Grupo Finmart debt, during the fourth quarter of fiscal 2016 on disposition of Grupo Finmart as further discussed in Note 3, included in discontinued operations.

During the fourth quarter of fiscal 2016, we recorded an impairment of our unconsolidated affiliate of $11.0 million ($7.2 million, net of taxes), as further discussed in Note 6. Further, our equity in net loss of unconsolidated affiliate during the fourth quarter of fiscal 2016 included pre-tax charges totaling $11.8 million including restructuring costs, compliance provision and other.

Fiscal 2015 Quarterly Impacts

We recorded total pre-tax charges of $42.4 million and $17.1 million pertaining to discontinued operations and restructuring, respectively, during the fourth quarter of fiscal 2015 as further discussed in Note 3. We further recorded impairments in goodwill of $10.6 million pertaining to discontinued operations and $1.7 million pertaining to continuing operations during the third and fourth quarter of fiscal 2015, respectively, as further discussed in Note 9.

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 8. 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 9, and a $26.8 million ($17.4 million, net of taxes) impairment in Cash Converters International, as further discussed in Note 6.

During the fourth quarter of fiscal 2015, our equity in net loss of unconsolidated affiliate included 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.

Restatement of Consolidated Financial Statements

12 Months Ended

Sep. 30, 2016

Accounting Changes and Error Corrections [Abstract]

Restatement of Consolidated Financial Statements

NOTE 2: CORRECTIONS AND REVISIONS TO PRIOR PERIOD FINANCIAL STATEMENTS


•	Reclassification of "Consumer loans, net" and "Consumer loan fees and interest receivable, net," exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Prepaid expenses and other current assets" to conform to current period presentation.


•	Reclassification of "Consumer loan fees and interest," exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Other revenues" to conform to current period presentation.


•	Reclassification of “Consumer loan bad debt,” exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Other cost of revenues" to conform to current period presentation.


•	Reclassification of "Other current liabilities" to "Accounts payable, accrued expenses and other current liabilities" as of September 30, 2015 to conform to current period presentation.


•	Reclassification of other immaterial items to conform to current period presentation.

The following tables show the impact of the foregoing.

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

	September 30, 2015
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

Assets:
Current assets:
Cash and cash equivalents	$	59,124		$	—		$	(2,880	)	$	—		$	56,244
Restricted cash	15,137			—			(14,993		)	(144		)	—
Pawn loans	159,964			—			—			—			159,964
Consumer loans, net	36,533			—			(31,824		)	(4,709		)	—
Pawn service charges receivable, net	30,852			—			—			—			30,852
Consumer loan fees and interest receivable, net	19,802			—			(19,105		)	(697		)	—
Inventory, net	124,084			—			—			—			124,084
Deferred tax asset, net	44,134			—			—			(44,134		)	—
Prepaid income taxes	7,945			(7,945		)	—			—			—
Income taxes receivable	37,230			7,499			(2,498		)	—			42,231
Current assets held for sale	—			—			72,849			—			72,849
Prepaid expenses and other current assets	21,076			—			(1,549		)	5,550			25,077
Total current assets	555,881			(446		)	—			(44,134		)	511,301
Investment in unconsolidated affiliate	56,182			—			—			—			56,182
Property and equipment, net	75,594			—			(1,656		)	—			73,938
Restricted cash, non-current	2,883			—			(2,883		)	—			—
Goodwill	327,460			3,319			(79,133		)	—			251,646
Intangible assets, net	50,434			—			(10,485		)	(9,171		)	30,778
Non-current consumer loans, net	75,824			—			(75,824		)	—			—
Deferred tax asset, net	24,987			(16,942		)	(18,003		)	44,134			34,176
Non-current assets held for sale	—			—			217,233			—			217,233
Other assets, net	42,985			—			(29,249		)	—			13,736
Total assets	$	1,212,230		$	(14,069	)	$	—		$	(9,171	)	$	1,188,990

Liabilities, temporary equity and equity:
Current liabilities:
Current maturities of long-term debt	$	74,345		$	—		$	(74,345	)	$	—		$	—
Accounts payable, accrued expenses and other current liabilities	107,871			(396		)	(12,984		)	15,384			109,875
Current liabilities held for sale	—			—			87,329			—			87,329
Other current liabilities	15,384			—			—			(15,384		)	—
Customer layaway deposits	10,470			—			—			—			10,470
Total current liabilities	208,070			(396		)	—			—			207,674
Long-term debt, net	306,337			—			(99,190		)	(9,171		)	197,976
Non-current liabilities held for sale	—			—			101,644			—			101,644
Deferred gains and other long-term liabilities	6,157			6,226			(2,454		)	—			9,929
Total liabilities	520,564			5,830			—			(9,171		)	517,223
Commitments and contingencies
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	11,696			—			—			—			11,696
Redeemable noncontrolling interest	3,235			805			—			—			4,040
Total temporary equity	14,931			805			—			—			15,736
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million as of September 30, 2015; issued and outstanding: 50,726,289 as of September 30, 2015	507			—			—			—			507
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			—			—			30
Additional paid-in capital	307,080			2,958			—			—			310,038
Retained earnings	423,137			(22,585		)	—			—			400,552
Accumulated other comprehensive loss	(54,019		)	(1,077		)	—			—			(55,096		)
EZCORP, Inc. stockholders’ equity	676,735			(20,704		)	—			—			656,031
Total liabilities, temporary equity and equity	$	1,212,230		$	(14,069	)	$	—		$	(9,171	)	$	1,188,990

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2015
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	402,118		$	—		$	—		$	—		$	402,118
Jewelry scrapping sales	57,973			—			—			—			57,973
Pawn service charges	247,204			—			—			—			247,204
Consumer loan fees and interest	78,066			—			(68,114		)	(9,952		)	—
Other revenues	3,008			—			(255		)	9,952			12,705
Total revenues	788,369			—			(68,369		)	—			720,000
Merchandise cost of goods sold	267,789			—			—			—			267,789
Jewelry scrapping cost of goods sold	46,066			—			—			—			46,066
Consumer loan bad debt	29,571			—			(26,446		)	(3,125		)	—
Other cost of revenues	—			—			—			3,125			3,125
Net revenues	444,943			—			(41,923		)	—			403,020
Operating expenses:
Operations	327,603			—			(32,664		)	—			294,939
Administrative	72,986			—			—			—			72,986
Depreciation and amortization	33,543			—			(2,584		)	—			30,959
Loss on sale or disposal of assets	2,659			—			—			—			2,659
Restructuring	17,080			—			—			—			17,080
Total operating expenses	453,871			—			(35,248		)	—			418,623
Operating loss	(8,928		)	—			(6,675		)	—			(15,603		)
Interest expense	42,202			—			(25,817		)	—			16,385
Interest income	(1,608		)	—			1,330			—			(278		)
Loss from investments in unconsolidated affiliates	5,473			—			—			—			5,473
Impairment of investments	29,237			(2,400		)	—			—			26,837
Other expense	6,611			—			(4,424		)	—			2,187
Loss from continuing operations before income taxes	(90,843		)	2,400			22,236			—			(66,207		)
Income tax benefit	(26,695		)	5,163			7,507			—			(14,025		)
Loss from continuing operations, net of tax	(64,148		)	(2,763		)	14,729			—			(52,182		)
Loss from discontinued operations, net of tax	(27,316		)	—			(14,729		)	—			(42,045		)
Net loss	(91,464		)	(2,763		)	—			—			(94,227		)
Net loss attributable to noncontrolling interest	(5,015		)	(20		)	—			—			(5,035		)
Net loss attributable to EZCORP, Inc.	$	(86,449	)	$	(2,743	)	$	—		$	—		$	(89,192	)

Basic loss per share attributable to EZCORP, Inc.:
Continuing operations	$	(1.09	)	$	(0.05	)	$	0.20		$	—		$	(0.94	)
Discontinued operations	(0.50		)	—			(0.20		)	—			(0.70		)
Basic loss per share	$	(1.59	)	$	(0.05	)	$	—		$	—		$	(1.64	)

Diluted loss per share attributable to EZCORP, Inc.:
Continuing operations	$	(1.09	)	$	(0.05	)	$	0.20		$	—		$	(0.94	)
Discontinued operations	(0.50		)	—			(0.20		)	—			(0.70		)
Diluted loss per share	$	(1.59	)	$	(0.05	)	$	—		$	—		$	(1.64	)

Weighted average shares outstanding:
Basic	54,369			—			—			—			54,369
Diluted	54,369			—			—			—			54,369

Loss from continuing operations attributable to EZCORP, Inc.	$	(59,133	)	$	(2,743	)	$	10,578		$	—		$	(51,298	)
Loss from discontinued operations attributable to EZCORP, Inc.	(27,316		)	—			(10,578		)	—			(37,894		)
Net loss attributable to EZCORP, Inc.	$	(86,449	)	$	(2,743	)	$	—		$	—		$	(89,192	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2014
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	388,022		$	—		$	—		$	—		$	388,022
Jewelry scrapping sales	96,241			—			—			—			96,241
Pawn service charges	248,378			—			—			—			248,378
Consumer loan fees and interest	63,702			—			(53,377		)	(10,325		)	—
Other revenues	3,949			—			(1,145		)	10,325			13,129
Total revenues	800,292			—			(54,522		)	—			745,770
Merchandise cost of goods sold	248,637			—			—			—			248,637
Jewelry scrapping cost of goods sold	72,830			—			—			—			72,830
Consumer loan bad debt	22,051			—			(19,605		)	(2,446		)	—
Other cost of revenues	—			—			—			2,446			2,446
Net revenues	456,774			—			(34,917		)	—			421,857
Operating expenses:
Operations	325,921			—			(32,184		)	—			293,737
Administrative	79,944			—			—			—			79,944
Depreciation and amortization	31,762			—			(2,503		)	—			29,259
Loss on sale or disposal of assets	(5,841		)	—			—			—			(5,841		)
Restructuring	6,664			—			—			—			6,664
Total operating expenses	438,450			—			(34,687		)	—			403,763
Operating income	18,324			—			(230		)	—			18,094
Interest expense	28,389			—			(20,478		)	—			7,911
Interest income	(1,298		)	—			999			—			(299		)
Income from investments in unconsolidated affiliates	(5,948		)	—			—			—			(5,948		)
Impairment of investments	7,940			—			—			—			7,940
Other expense	480			—			121			—			601
Income (loss) from continuing operations before income taxes	(11,239		)	—			19,128			—			7,889
Income tax expense (benefit)	(7,246		)	3,956			7,741			—			4,451
Income (loss) from continuing operations, net of tax	(3,993		)	(3,956		)	11,387			—			3,438
Loss from discontinued operations, net of tax	(68,093		)	2,006			(11,387		)	—			(77,474		)
Net loss	(72,086		)	(1,950		)	—			—			(74,036		)
Net loss attributable to noncontrolling interest	(7,387		)	1,068			—			—			(6,319		)
Net loss attributable to EZCORP, Inc.	$	(64,699	)	$	(3,018	)	$	—		$	—		$	(67,717	)

Basic loss per share attributable to EZCORP, Inc.:
Continuing operations	$	0.05		$	(0.08	)	$	0.11		$	—		$	0.08
Discontinued operations	(1.25		)	0.03			(0.11		)	—			(1.33		)
Basic loss per share	$	(1.20	)	$	(0.05	)	$	—		$	—		$	(1.25	)

Diluted loss per share attributable to EZCORP, Inc.:
Continuing operations	$	0.06		$	(0.09	)	$	0.11		$	—		$	0.08
Discontinued operations	(1.25		)	0.03			(0.11		)	—			(1.33		)
Diluted loss per share	$	(1.19	)	$	(0.06	)	$	—		$	—		$	(1.25	)

Weighted average shares outstanding:
Basic	54,148			—			—			—			54,148
Diluted	54,292			—			—			—			54,292

Income from continuing operations attributable to EZCORP, Inc.	$	3,394		$	(5,024	)	$	6,106		$	—		$	4,476
Loss from discontinued operations attributable to EZCORP, Inc.	(68,093		)	2,006			(6,106		)	—			(72,193		)
Net loss attributable to EZCORP, Inc.	$	(64,699	)	$	(3,018	)	$	—		$	—		$	(67,717	)

NOTE 22: RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS

Correction of Accounting Errors

•


•	Management also concluded that we 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

- Definition

+ References + Details

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Principles of Consolidation

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

Pawn Loan and Sales Revenue Recognition

The United States pawn loan term generally ranges between 30 and 90 days. The maximum Mexico pawn loan term is 30 days.

Inventory and Cost of Goods Sold

Cash and Cash Equivalents and Cash Concentrations

Notes Receivable

Equity Method Investments

Goodwill and Other Intangible Assets

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

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.

Software Development Costs

Customer Layaways

Insurance Recoveries

Fair Value of Financial Instruments

Acquisitions

Foreign Currency Translation

Foreign currency transaction gains and losses not accounted for as translations as discussed above are included under “Other expense” in our consolidated statements of operations.

Operations Expense

Administrative Expense

Advertising

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

Restructuring Charges

Stock Compensation

Income Taxes

We consider our assessment of the recognition of deferred tax assets as well as estimates of uncertain tax positions to be critical estimates.

Earnings per Share and Common Stock

Use of Estimates and Assumptions

Presentation of Debt Issuance Costs

Reporting Discontinued Operations and Accounting Policies Associated with Discontinued Operations

Reporting Discontinued Operations

Accounting Policies Associated with Discontinued Operations


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

Recently Issued Accounting Pronouncements

Corrections and Revisions to Prior Period Financial Statements (Tables)

12 Months Ended

Sep. 30, 2016

Accounting Changes and Error Corrections [Abstract]

Schedule of prior period adjustments

The following tables show the impact of the foregoing.

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

	September 30, 2015
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

Assets:
Current assets:
Cash and cash equivalents	$	59,124		$	—		$	(2,880	)	$	—		$	56,244
Restricted cash	15,137			—			(14,993		)	(144		)	—
Pawn loans	159,964			—			—			—			159,964
Consumer loans, net	36,533			—			(31,824		)	(4,709		)	—
Pawn service charges receivable, net	30,852			—			—			—			30,852
Consumer loan fees and interest receivable, net	19,802			—			(19,105		)	(697		)	—
Inventory, net	124,084			—			—			—			124,084
Deferred tax asset, net	44,134			—			—			(44,134		)	—
Prepaid income taxes	7,945			(7,945		)	—			—			—
Income taxes receivable	37,230			7,499			(2,498		)	—			42,231
Current assets held for sale	—			—			72,849			—			72,849
Prepaid expenses and other current assets	21,076			—			(1,549		)	5,550			25,077
Total current assets	555,881			(446		)	—			(44,134		)	511,301
Investment in unconsolidated affiliate	56,182			—			—			—			56,182
Property and equipment, net	75,594			—			(1,656		)	—			73,938
Restricted cash, non-current	2,883			—			(2,883		)	—			—
Goodwill	327,460			3,319			(79,133		)	—			251,646
Intangible assets, net	50,434			—			(10,485		)	(9,171		)	30,778
Non-current consumer loans, net	75,824			—			(75,824		)	—			—
Deferred tax asset, net	24,987			(16,942		)	(18,003		)	44,134			34,176
Non-current assets held for sale	—			—			217,233			—			217,233
Other assets, net	42,985			—			(29,249		)	—			13,736
Total assets	$	1,212,230		$	(14,069	)	$	—		$	(9,171	)	$	1,188,990

Liabilities, temporary equity and equity:
Current liabilities:
Current maturities of long-term debt	$	74,345		$	—		$	(74,345	)	$	—		$	—
Accounts payable, accrued expenses and other current liabilities	107,871			(396		)	(12,984		)	15,384			109,875
Current liabilities held for sale	—			—			87,329			—			87,329
Other current liabilities	15,384			—			—			(15,384		)	—
Customer layaway deposits	10,470			—			—			—			10,470
Total current liabilities	208,070			(396		)	—			—			207,674
Long-term debt, net	306,337			—			(99,190		)	(9,171		)	197,976
Non-current liabilities held for sale	—			—			101,644			—			101,644
Deferred gains and other long-term liabilities	6,157			6,226			(2,454		)	—			9,929
Total liabilities	520,564			5,830			—			(9,171		)	517,223
Commitments and contingencies
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	11,696			—			—			—			11,696
Redeemable noncontrolling interest	3,235			805			—			—			4,040
Total temporary equity	14,931			805			—			—			15,736
Stockholders’ equity:
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million as of September 30, 2015; issued and outstanding: 50,726,289 as of September 30, 2015	507			—			—			—			507
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171	30			—			—			—			30
Additional paid-in capital	307,080			2,958			—			—			310,038
Retained earnings	423,137			(22,585		)	—			—			400,552
Accumulated other comprehensive loss	(54,019		)	(1,077		)	—			—			(55,096		)
EZCORP, Inc. stockholders’ equity	676,735			(20,704		)	—			—			656,031
Total liabilities, temporary equity and equity	$	1,212,230		$	(14,069	)	$	—		$	(9,171	)	$	1,188,990

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2015
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	402,118		$	—		$	—		$	—		$	402,118
Jewelry scrapping sales	57,973			—			—			—			57,973
Pawn service charges	247,204			—			—			—			247,204
Consumer loan fees and interest	78,066			—			(68,114		)	(9,952		)	—
Other revenues	3,008			—			(255		)	9,952			12,705
Total revenues	788,369			—			(68,369		)	—			720,000
Merchandise cost of goods sold	267,789			—			—			—			267,789
Jewelry scrapping cost of goods sold	46,066			—			—			—			46,066
Consumer loan bad debt	29,571			—			(26,446		)	(3,125		)	—
Other cost of revenues	—			—			—			3,125			3,125
Net revenues	444,943			—			(41,923		)	—			403,020
Operating expenses:
Operations	327,603			—			(32,664		)	—			294,939
Administrative	72,986			—			—			—			72,986
Depreciation and amortization	33,543			—			(2,584		)	—			30,959
Loss on sale or disposal of assets	2,659			—			—			—			2,659
Restructuring	17,080			—			—			—			17,080
Total operating expenses	453,871			—			(35,248		)	—			418,623
Operating loss	(8,928		)	—			(6,675		)	—			(15,603		)
Interest expense	42,202			—			(25,817		)	—			16,385
Interest income	(1,608		)	—			1,330			—			(278		)
Loss from investments in unconsolidated affiliates	5,473			—			—			—			5,473
Impairment of investments	29,237			(2,400		)	—			—			26,837
Other expense	6,611			—			(4,424		)	—			2,187
Loss from continuing operations before income taxes	(90,843		)	2,400			22,236			—			(66,207		)
Income tax benefit	(26,695		)	5,163			7,507			—			(14,025		)
Loss from continuing operations, net of tax	(64,148		)	(2,763		)	14,729			—			(52,182		)
Loss from discontinued operations, net of tax	(27,316		)	—			(14,729		)	—			(42,045		)
Net loss	(91,464		)	(2,763		)	—			—			(94,227		)
Net loss attributable to noncontrolling interest	(5,015		)	(20		)	—			—			(5,035		)
Net loss attributable to EZCORP, Inc.	$	(86,449	)	$	(2,743	)	$	—		$	—		$	(89,192	)

Basic loss per share attributable to EZCORP, Inc.:
Continuing operations	$	(1.09	)	$	(0.05	)	$	0.20		$	—		$	(0.94	)
Discontinued operations	(0.50		)	—			(0.20		)	—			(0.70		)
Basic loss per share	$	(1.59	)	$	(0.05	)	$	—		$	—		$	(1.64	)

Diluted loss per share attributable to EZCORP, Inc.:
Continuing operations	$	(1.09	)	$	(0.05	)	$	0.20		$	—		$	(0.94	)
Discontinued operations	(0.50		)	—			(0.20		)	—			(0.70		)
Diluted loss per share	$	(1.59	)	$	(0.05	)	$	—		$	—		$	(1.64	)

Weighted average shares outstanding:
Basic	54,369			—			—			—			54,369
Diluted	54,369			—			—			—			54,369

Loss from continuing operations attributable to EZCORP, Inc.	$	(59,133	)	$	(2,743	)	$	10,578		$	—		$	(51,298	)
Loss from discontinued operations attributable to EZCORP, Inc.	(27,316		)	—			(10,578		)	—			(37,894		)
Net loss attributable to EZCORP, Inc.	$	(86,449	)	$	(2,743	)	$	—		$	—		$	(89,192	)

EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS

	Fiscal Year Ended September 30, 2014
	As Previously Reported			Corrections of Errors			Discontinued Operations			Other			As Corrected and Reclassified

	(in thousands, except per share amounts)
Revenues:
Merchandise sales	$	388,022		$	—		$	—		$	—		$	388,022
Jewelry scrapping sales	96,241			—			—			—			96,241
Pawn service charges	248,378			—			—			—			248,378
Consumer loan fees and interest	63,702			—			(53,377		)	(10,325		)	—
Other revenues	3,949			—			(1,145		)	10,325			13,129
Total revenues	800,292			—			(54,522		)	—			745,770
Merchandise cost of goods sold	248,637			—			—			—			248,637
Jewelry scrapping cost of goods sold	72,830			—			—			—			72,830
Consumer loan bad debt	22,051			—			(19,605		)	(2,446		)	—
Other cost of revenues	—			—			—			2,446			2,446
Net revenues	456,774			—			(34,917		)	—			421,857
Operating expenses:
Operations	325,921			—			(32,184		)	—			293,737
Administrative	79,944			—			—			—			79,944
Depreciation and amortization	31,762			—			(2,503		)	—			29,259
Loss on sale or disposal of assets	(5,841		)	—			—			—			(5,841		)
Restructuring	6,664			—			—			—			6,664
Total operating expenses	438,450			—			(34,687		)	—			403,763
Operating income	18,324			—			(230		)	—			18,094
Interest expense	28,389			—			(20,478		)	—			7,911
Interest income	(1,298		)	—			999			—			(299		)
Income from investments in unconsolidated affiliates	(5,948		)	—			—			—			(5,948		)
Impairment of investments	7,940			—			—			—			7,940
Other expense	480			—			121			—			601
Income (loss) from continuing operations before income taxes	(11,239		)	—			19,128			—			7,889
Income tax expense (benefit)	(7,246		)	3,956			7,741			—			4,451
Income (loss) from continuing operations, net of tax	(3,993		)	(3,956		)	11,387			—			3,438
Loss from discontinued operations, net of tax	(68,093		)	2,006			(11,387		)	—			(77,474		)
Net loss	(72,086		)	(1,950		)	—			—			(74,036		)
Net loss attributable to noncontrolling interest	(7,387		)	1,068			—			—			(6,319		)
Net loss attributable to EZCORP, Inc.	$	(64,699	)	$	(3,018	)	$	—		$	—		$	(67,717	)

Basic loss per share attributable to EZCORP, Inc.:
Continuing operations	$	0.05		$	(0.08	)	$	0.11		$	—		$	0.08
Discontinued operations	(1.25		)	0.03			(0.11		)	—			(1.33		)
Basic loss per share	$	(1.20	)	$	(0.05	)	$	—		$	—		$	(1.25	)

Diluted loss per share attributable to EZCORP, Inc.:
Continuing operations	$	0.06		$	(0.09	)	$	0.11		$	—		$	0.08
Discontinued operations	(1.25		)	0.03			(0.11		)	—			(1.33		)
Diluted loss per share	$	(1.19	)	$	(0.06	)	$	—		$	—		$	(1.25	)

Weighted average shares outstanding:
Basic	54,148			—			—			—			54,148
Diluted	54,292			—			—			—			54,292

Income from continuing operations attributable to EZCORP, Inc.	$	3,394		$	(5,024	)	$	6,106		$	—		$	4,476
Loss from discontinued operations attributable to EZCORP, Inc.	(68,093		)	2,006			(6,106		)	—			(72,193		)
Net loss attributable to EZCORP, Inc.	$	(64,699	)	$	(3,018	)	$	—		$	—		$	(67,717	)

Discontinued Operations and Restructuring (Tables)

12 Months Ended

Sep. 30, 2016

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued operations

The following table summarizes the pre-tax charges (gains) pertaining to the above discontinued operations:



	Fiscal Year Ended September 30,
	2015		2014

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

(a)



	Fiscal Year Ended September 30,
	2016			2015			2014

	(in thousands)
Revenues	$	45,256		$	68,369		$	54,522
Consumer loan bad debt	(30,081		)	(26,446		)	(19,605		)
Operations expense	(38,740		)	(32,664		)	(32,184		)
Impairment of goodwill	(73,244		)	—			—
Interest expense, net	(16,464		)	(24,487		)	(19,479		)
Depreciation, amortization and other	(12,732		)	(7,008		)	(2,382		)
Gain on disposition	34,237			—			—
Loss from discontinued operations before income taxes of Grupo Finmart	(91,768		)	(22,236		)	(19,128		)
Income tax benefit	12,896			7,508			7,741
Loss from discontinued operations, net of tax of operations discontinued prior to the adoption of ASU 2014-08	(560		)	(27,317		)	(66,087		)
Loss from discontinued operations, net of tax	$	(79,432	)	$	(42,045	)	$	(77,474	)

Loss from discontinued operations, net of tax of Grupo Finmart	$	(78,872	)	$	(14,728	)	$	(11,387	)
Loss from discontinued operations, net of tax of Grupo Finmart attributable to noncontrolling interest	6,661			4,150			5,281
Loss from discontinued operations, net of tax of Grupo Finmart attributable to EZCORP, Inc.	$	(72,211	)	$	(10,578	)	$	(6,106	)



	September 30, 2015

	(in thousands)
Cash and cash equivalents	$	2,880
Restricted cash (1) (3)	14,993
Consumer loans, net (1) (3)	31,824
Consumer loan fees and interest receivable, net (1) (3)	19,105
Prepaid expenses, income taxes and other current assets	4,047
Restricted cash, non-current (3)	2,883
Goodwill, intangible assets, and property and equipment, net	91,272
Non-current consumer loans, net (1) (3)	75,824
Deferred tax and other assets, net	47,254
Total assets classified as held for sale	$	290,082

Current maturities of long-term debt (2)	$	74,345
Accounts payable, accrued expenses and other current liabilities (2)	12,984
Long-term debt, less current maturities, net and other long-term liabilities (2) (4)	101,644
Total liabilities classified as held for sale	$	188,973

(1) These amounts include the following assets of our previously consolidated VIEs:



	September 30, 2015

	(in thousands)
Restricted cash	$	1,361
Consumer loans, net	5,846
Consumer loan fees and interest receivable, net	6,399
Non-current consumer loans, net	27,162
Total assets of consolidated VIEs	$	40,768

(2) These amounts include the following liabilities of our previously consolidated VIEs:



	September 30, 2015

	(in thousands)
Current maturities of long-term debt	$	42,017
Accounts payable, accrued expenses and other current liabilities	4,313
Long-term debt, less current maturities	31,247
Total liabilities of consolidated VIEs	$	77,577

(3) These amounts include the following assets of Grupo Finmart's securitization trust that can only be used to settle its liabilities:



	September 30, 2015

	(in thousands)
Restricted cash	$	12,033
Consumer loans*	36,845
Consumer loan fees and interest receivable, net	6,067
Restricted cash, non-current	197
Total assets of Grupo Finmart's securitization trust	$	55,142

(4) This amount includes 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

	(in thousands)
Long-term debt, less current maturities	$	40,493

The amount of gain recorded, in thousands, as a result of the disposition of Grupo Finmart was calculated under FASB ASC 810-10-40-5 as follows:



Fair value of consideration received	$	123,949
Carrying amount of noncontrolling interest in Grupo Finmart at the date of deconsolidation	(3,014		)
Carrying amount of Grupo Finmart’s assets and liabilities at the date of deconsolidation	(61,525		)
Accumulated other comprehensive loss reclassified into income	(25,173		)
	$	34,237

Restructuring and related costs

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



	Fiscal Year Ended September 30,
	2016			2015

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

he 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,
	2016		2015

	(in thousands)
Long-lived assets impairment	$	—	$	2,346
Other (a)	779		3,447
Asset disposals	323		3,650
Lease termination costs	819		7,637
	$	1,921	$	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,
	2016			2015

	(in thousands)
Beginning balance	$	8,076		$	—
Charged to expense	1,594			9,469
Cash payments	(5,577		)	(1,393		)
Other (a)	1,024			—
Ending balance (b)	$	5,117		$	8,076


(a)	Includes other individually immaterial adjustments as well as adjustments to our estimate of lease termination costs.


(b)	Ending balance as of September 30, 2016 is comprised of accrued lease termination costs that we expect to be partially offset by future sublease payments through 2029. We consider future changes in this accrual to be attributable to continuing operations.

- Definition

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.

+ References

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=65878427&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
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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=64827811&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=64827811&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=64827811&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=64862545&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=64827811&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=64827811&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=64862545&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=64827811&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=64827811&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=64827811&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=64827811&loc=SL51721677-107760

+ Details

Earnings per Share (Tables)

12 Months Ended

Sep. 30, 2016

Earnings Per Share [Abstract]

Net components of basic and diluted earnings per share

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



	Fiscal Year Ended September 30,
	2016			2015			2014

	(in thousands, except per share amounts)
Net (loss) income from continuing operations attributable to EZCORP (A)	$	(7,973	)	$	(51,298	)	$	4,476
Loss from discontinued operations, net of tax (B)	(72,771		)	(37,894		)	(72,193		)
Net loss attributable to EZCORP (C)	$	(80,744	)	$	(89,192	)	$	(67,717	)

Weighted average outstanding shares of common stock (D)	54,427			54,369			54,148
Dilutive effect of restricted stock*	—			—			144
Weighted average common stock and common stock equivalents (E)	54,427			54,369			54,292

Basic (loss) income per share attributable to EZCORP:
Continuing operations (A / D)	$	(0.15	)	$	(0.94	)	$	0.08
Discontinued operations (B / D)	(1.34		)	(0.70		)	(1.33		)
Basic loss per share (C / D)	$	(1.49	)	$	(1.64	)	$	(1.25	)

Diluted (loss) income per share attributable to EZCORP:
Continuing operations (A / E)	$	(0.15	)	$	(0.94	)	$	0.08
Discontinued operations (B / E)	(1.34		)	(0.70		)	(1.33		)
Diluted loss per share (C / E)	$	(1.49	)	$	(1.64	)	$	(1.25	)

Potential common shares excluded from the calculation of diluted loss per share:
Restricted stock**	840			—			208
Warrants***	14,317			14,317			14,317
Total potential common shares excluded	15,157			14,317			14,525


*	As required by FASB ASC 260-10-45-19, amount excludes all potential common shares for periods when there is a loss from continuing operations.


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


***	See Note 10 for discussion of the terms and conditions of these potential common shares.

Strategic Investments (Tables)

12 Months Ended

Sep. 30, 2016

Equity Method Investments and Joint Ventures [Abstract]

Schedule of equity method investments



	June 30,
	2016		2015

	(in thousands)
Current assets	$	173,830	$	186,472
Non-current assets	141,028		151,287
Total assets	$	314,858	$	337,759

Current liabilities	$	83,275	$	86,374
Non-current liabilities	51,873		51,044
Shareholders’ equity:
Equity attributable to owners of the parent	$	179,709	$	200,340
Noncontrolling interest	1		1
Total liabilities and shareholders’ equity	$	314,858	$	337,759



	Fiscal Year Ended June 30,
	2016			2015			2014

	(in thousands)
Gross revenues*	$	221,973		$	241,584		$	304,432
Gross profit*	158,952			174,101			195,325
(Loss) profit attributable to:
Owners of the company	$	(3,839	)	$	(17,980	)	$	22,206
Noncontrolling interest	—			(169		)	(2,809		)
(Loss) profit for the year	$	(3,839	)	$	(18,149	)	$	19,397

Fair Value Measurements, Derivatives and Other (Tables)

12 Months Ended

Sep. 30, 2016

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 were measured at fair value on a recurring basis as of September 30, 2016 and 2015:



	September 30, 2016			Fair Value Measurements Using
Financial (liabilities) assets:	September 30, 2016			Level 1		Level 2			Level 3

	(in thousands)
Guarantee asset	$	1,209		$	—	$	—		$	1,209
Guarantee liability	(1,258		)	—		—			(1,258		)
Convertible Notes Hedges	37,692			—		37,692			—
Convertible Notes Embedded Derivative	(37,692		)	—		(37,692		)	—
Net financial liabilities	$	(49	)	$	—	$	—		$	(49	)

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

	(in thousands)
Foreign currency forwards — discontinued operations*	$	14,169		$	—	$	14,169		$	—
Holding Period Adjustment	4			—		4			—
Cash Convertible Notes Hedges	10,505			—		10,505			—
Cash Convertible Notes Embedded Derivative	(10,505		)	—		(10,505		)	—
Phantom share-based awards	(3,932		)	—		—			(3,932		)
Contingent consideration — discontinued operations*	(2,601		)	—					(2,601		)
Net financial assets (liabilities)	$	7,640		$	—	$	14,173		$	(6,533	)


*	See Note 1 for discussion of operations discontinued subsequent to the adoption of FASB ASU 2014-08.

Valuation techniques

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	—

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



	Carrying Value		Estimated Fair Value
	September 30, 2016		September 30, 2016		Fair Value Measurement Using
	September 30, 2016		September 30, 2016		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	65,737	$	65,737	$	65,737	$	—	$	—
Restricted cash	7,089		7,089		7,089		—		—
Pawn loans	167,329		167,329		—		—		167,329
Pawn service charges receivable, net	31,062		31,062		—		—		31,062
Notes receivable, net	41,946		41,946		—		—		41,946
Non-current notes receivable, net	41,119		41,119		—		—		41,119
Investment in unconsolidated affiliate	37,128		37,128		37,128		—		—
	$	391,410	$	391,410	$	109,954	$	—	$	281,456

Financial liabilities:
Cash Convertible Notes	$	197,954	$	227,332	$	—	$	227,332	$	—
Term Loan Facility	47,965		—		—		—		48,688
	$	245,919	$	227,332	$	—	$	227,332	$	48,688



	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	$	56,244	$	56,244	$	56,244	$	—	$	—
Cash and cash equivalents — discontinued operations*	2,880		2,880		2,880
Restricted cash	144		144		144		—		—
Restricted cash — discontinued operations*	14,993		14,993		14,993
Pawn loans	159,964		159,964		—		—		159,964
Consumer loans, net — discontinued operations*	31,824		43,731		—		—		43,731
Pawn service charges receivable, net	30,852		30,852		—		—		30,852
Consumer loan fees and interest receivable, net — discontinued operations*	19,105		19,105		—		—		19,105
Investment in unconsolidated affiliate	56,182		56,182		56,182		—		—
Restricted cash, non-current — discontinued operations*	2,883		2,883		2,883		—		—
Non-current consumer loans, net — discontinued operations*	75,824		104,194		—		—		104,194
	$	450,895	$	491,172	$	133,326	$	—	$	357,846

Temporary equity:
Common stock, subject to possible redemption	$	11,696	$	11,438	$	—	$	—	$	11,438
Redeemable noncontrolling interest — discontinued operations*	4,040		5,467		—		—		5,467
	$	15,736	$	16,905	$	—	$	—	$	16,905

Financial liabilities:
Cash Convertible Notes	$	187,471	$	169,050	$	—	$	169,050	$	—
Foreign currency debt — discontinued operations*	18,505		19,851		—		19,851		—
Consumer loans facility due 2019 — discontinued operations*	40,493		40,774		—		40,774		—
Foreign currency unsecured notes — discontinued operations*	20,987		20,477		—		20,477		—
Foreign currency secured notes — discontinued operations*	20,286		22,476		—		22,476		—
Secured notes consolidated from VIEs — discontinued operations*	73,264		68,685		—		68,685		—
	$	361,006	$	341,313	$	—	$	341,313	$	—


*	See Note 1 for discussion of operations discontinued subsequent to the adoption of FASB ASU 2014-08.

Maximum loss exposure for letter of credit losses

The following table presents the carrying amount and classification of the assets and liabilities compared to the maximum exposure to loss for each asset and liability:



		September 30, 2016
Instrument	Balance Sheet Location	Asset (Liability) Recorded in Consolidated Balance Sheet				Maximum Exposure to Loss

		(in thousands)
Notes receivable	Notes receivable, net (including discount of $3.8 million)	$	41,946			$	41,946
Guarantee asset	Prepaid expenses and other current assets	1,209				—
Notes receivable	Non-current notes receivable, net (including discount of $2.9 million)	41,119				41,119
Guarantee liability	Accounts payable, accrued expenses and other current liabilities	(1,258		)	*	—


*	Maximum exposure to loss under the guarantee liability is $25.3 million. However such amount is included within the maximum exposure to loss for the notes receivable above, as the guarantee liability is a guarantee by us of Grupo Finmart’s repayment of our notes receivable owed by Grupo Finmart.

Fair value of derivative financial instruments

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



		Fair Value Asset (Liability) of Derivative Instruments
Derivative Instrument	Balance Sheet Location	September 30, 2016			September 30, 2015

		(in thousands)
Foreign currency forwards — discontinued operations	Current and non-current assets held for sale	$	—		$	14,169
Guarantee asset	Prepaid expenses and other current assets	1,209			—
Guarantee liability	Accounts payable, accrued expenses and other current liabilities	(1,258		)	—
Convertible Notes Hedges	Other assets, net	37,692			10,505
Cash Convertible Notes Embedded Derivative	Long-term debt, less current maturities	(37,692		)	(10,505		)

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



		Amount of Unrealized (Loss) Gain on Derivatives
		Fiscal Year Ended September 30,
Derivative Instrument	Income Statement Location	2016			2015		2014

		(in thousands)
Foreign currency forwards — discontinued operations	Loss from discontinued operations, net of tax*	$	(3,848	)	$	9,529	$	1,152


*	Amount is partially offset by gains and losses caused by related foreign currency fluctuations. The fiscal 2016 amount represents the loss on derivative prior to disposition of Grupo Finmart discussed in Note 3.

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

Major classifications of property and equipment

Major classifications of property and equipment were as follows:



	September 30,
	2016							2015
	Carrying Amount		Accumulated Depreciation			Net Book Value		Carrying Amount		Accumulated Depreciation			Net Book Value

	(in thousands)
Land	$	4	$	—		$	4	$	4	$	—		$	4
Buildings and improvements	77,160		(52,934		)	24,226		77,278		(47,668		)	29,610
Furniture and equipment	98,066		(67,191		)	30,875		95,339		(56,538		)	38,801
Software	33,279		(31,729		)	1,550		33,454		(30,328		)	3,126
Construction in progress	1,800		—			1,800		2,397		—			2,397
	$	210,309	$	(151,854	)	$	58,455	$	208,472	$	(134,534	)	$	73,938

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2016

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,
	2016		2015

	(in thousands)
Pawn licenses	$	8,836	$	8,836
Trade name	4,000		4,000
	$	12,836	$	12,836

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			Other International		Discontinued Operations			Consolidated Including Held for Sale

	(in thousands)
Balances as of September 30, 2014	$	228,629	$	11,418		$	—	$	110,731		$	350,778
Acquisitions	15,701		—			—		—			15,701
Goodwill impairment	—		(1,703		)	—		(10,550		)	(12,253		)
Effect of foreign currency translation changes	—		(2,399		)	—		(21,048		)	(23,447		)
Balances as of September 30, 2015	$	244,330	$	7,316		$	—	$	79,133		$	330,779
Acquisitions	3,208		—			—		—			3,208
Goodwill impairment	—		—			—		(73,244		)	(73,244		)
Effect of foreign currency translation changes	—		(878		)	—		(5,889		)	(6,767		)
Balances as of September 30, 2016	$	247,538	$	6,438		$	—	$	—		$	253,976

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,
	2016							2015
	Carrying Amount		Accumulated Amortization			Net Book Value		Carrying Amount		Accumulated Amortization			Net Book Value

	(in thousands)
Real estate finders’ fees	$	1,902	$	(796	)	$	1,106	$	1,643	$	(733	)	$	910
Non-compete agreements	3,581		(2,920		)	661		3,680		(2,919		)	761
Favorable lease	909		(637		)	272		1,001		(569		)	432
Internally developed software	23,503		(8,674		)	14,829		20,659		(4,959		)	15,700
Other	1,362		(385		)	977		502		(363		)	139
	$	31,257	$	(13,412	)	$	17,845	$	27,485	$	(9,543	)	$	17,942

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,
	2016		2015		2014

	(in thousands)
Amortization expense in continuing operations	$	4,742	$	3,875	$	3,426
Amortization expense in discontinued operations	2,055		2,397		3,867
Operations expense	87		103		111
	$	6,884	$	6,375	$	7,404

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

	(in thousands)
2017	$	3,556	$	91
2018	3,226		91
2019	2,979		62
2020	2,528		57
2021	1,427		56

Long-Term Debt (Tables)

12 Months Ended

Sep. 30, 2016

Debt Disclosure [Abstract]

Long-term debt instruments



	September 30, 2016							September 30, 2015
	Gross Amount		Debt Discount and Issuance Costs			Carrying Amount		Gross Amount		Debt Discount and Issuance Costs			Carrying Amount

	(in thousands)
Recourse to EZCORP:
2.125% Cash convertible senior notes due 2019	$	230,000	$	(32,046	)	$	197,954	$	230,000	$	(42,529	)	$	187,471
Cash convertible senior notes due 2019 embedded derivative	37,692		—			37,692		10,505		—			10,505
Term loan facility	50,000		(2,035		)	47,965		—		—			—
	$	317,692	$	(34,081	)	$	283,611	$	240,505	$	(42,529	)	$	197,976

Schedule of maturities of debt



	Principal Payment Schedule
	Total		Less Than 1 Year		1 - 3 Years		3 - 5 Years		More Than 5 Years

	(in thousands)
2.125% Cash convertible senior notes due 2019 (a)	$	230,000	$	—	$	230,000	$	—	$	—
Term loan facility (b)	50,000		—		—		—		50,000
	$	280,000	$	—	$	230,000	$	—	$	50,000


(a)	Excludes the potential impact of the embedded derivative.


(b)	See discussion regarding acceleration of maturity date below.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/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=64930739&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=64930785&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=64930785&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

+ Details

Stock Compensation (Tables)

12 Months Ended

Sep. 30, 2016

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

Compensation costs included in net income

The following table presents the compensation costs related to our stock compensation arrangements:



	Fiscal Year Ended September 30,
	2016			2015			2014

	(in thousands)
Gross compensation costs:
Phantom stock	$	—		$	3,932		$	—
Restricted stock	5,346			(1,558		)	6,845
Total gross compensation costs	5,346			2,374			6,845

Income tax benefits:
Restricted stock	(963		)	—			(3,576		)
Total income tax benefits	(963		)	—			(3,576		)
Net compensation expense	$	4,383		$	2,374		$	3,269

Summary of restricted stock award activity

The following table presents a summary of restricted stock award activity as of, and for the fiscal year ended September 30, 2016:



	Shares		Weighted Average Grant Date Fair Value

Outstanding as of September 30, 2015	583,161		$	18.94
Granted	1,612,062		3.53
Other (a)	1,701,750		5.53
Released (b)	(459,653	)	6.76
Modified (c)	(720,000	)	4.74
Forfeited	(305,820	)	16.07
Outstanding as of September 30, 2016	2,411,500		$	5.77


(a)	Includes remaining outstanding non-forfeited awards from 1,863,550 shares accounted for as phantom share-based awards for which $3.9 million was accrued as of September 30, 2015 as discussed above.


(b)	36,598 shares were withheld to satisfy related federal income tax withholding.

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



	Fiscal Year Ended September 30,
	2016		2015			2014

	(in millions except per share amounts)
Weighted average grant-date fair value per share granted (a)	$	3.53	$	10.34	(b)	$	14.58
Total grant date fair value of shares vested	$	2.3	$	1.8		$	7.6


(a)	Awards with market-conditioned vesting provisions are valued using a Monte Carlo simulation model. See Note 7 for discussion of Monte Carlo simulation model fair value inputs. Awards with performance and time-based vesting provisions are generally valued based upon the underlying share price as of the issuance date.


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

Temporary Equity and Noncontrolling Interest (Tables)

12 Months Ended

Sep. 30, 2016

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			Noncontrolling Interest

	(in thousands)
Balances as of September 30, 2014	$	—		$	26,612		$	26,612		$	—
Issuance of common stock, subject to possible redemption	11,696			—			11,696			—
Sale of additional shares to parent	—			(12,225		)	(12,225		)	—
Net loss attributable to noncontrolling interest	—			(5,035		)	(5,035		)	—
Foreign currency translation adjustment attributable to noncontrolling interest	—			(5,341		)	(5,341		)	—
Amounts reclassified from accumulated other comprehensive loss	—			29			29			—
Balances as of September 30, 2015	$	11,696		$	4,040		$	15,736		$	—
Repurchase of redeemable common stock	(11,696		)	—			(11,696		)	—
Acquisition of noncontrolling interest	—			—			—			246
Net loss attributable to noncontrolling interest	—			(6,661		)	(6,661		)	(1,025		)
Foreign currency translation adjustment attributable to noncontrolling interest	—			(394		)	(394		)	1
Amounts reclassified from accumulated other comprehensive loss	—			1			1			—
Disposition of Grupo Finmart	—			3,014			3,014			—
Balances as of September 30, 2016	$	—		$	—		$	—		$	(778	)

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2016

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,
	2016			2015			2014

	(in thousands)
Current:
Federal	$	11,120		$	(42,001	)	$	13,076
State and foreign	3,193			2,000			(11,132		)
	14,313			(40,001		)	1,944
Deferred:
Federal	(3,766		)	16,580			(278		)
State and foreign	(1,186		)	9,396			2,785
	(4,952		)	25,976			2,507
Total income tax expense (benefit)	$	9,361		$	(14,025	)	$	4,451

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,
	2016			2015			2014

	(in thousands)
Income tax expense (benefit) at the federal statutory rate	$	128		$	(23,172	)	$	2,761
State taxes, net of federal benefit	2,476			(701		)	(909		)
Captive insurance company	—			(393		)	(410		)
Non-deductible items	1,718			449			457
Foreign tax credit	2,788			(2,413		)	(2,174		)
Foreign rate differential	277			880			—
Change in valuation allowance	1,511			4,846			481
Uncertain tax positions	—			1,781			3,016
Tax basis balance sheet adjustment	—			2,516			941
Other	463			2,182			288
Total income tax expense (benefit)	$	9,361		$	(14,025	)	$	4,451
Effective tax rate	2,579		%	21		%	56		%

Significant components of deferred tax assets and liabilities

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



	September 30,
	2016			2015

	(in thousands)
Deferred tax assets:
Cash Converters International	$	15,314		$	8,645
Tax over book inventory	5,113			4,521
Accrued liabilities	11,276			14,428
Pawn service charges receivable	11,521			12,588
Note receivable discount	2,427			—
Stock compensation	2,065			2,711
Foreign tax credit	2,706			4,249
Capital loss carryforward	8,017			8,017
State and foreign net operating loss carryforwards	12,891			10,715
Other	694			2,143
Total deferred tax assets before valuation allowance	72,024			68,017
Valuation allowance	(21,078		)	(19,567		)
Net deferred tax assets	50,946			48,450
Deferred tax liabilities:
Tax over book amortization	14,060			12,690
Tax over book depreciation	445			417
Prepaid expenses	1,138			1,167
Total deferred tax liabilities	15,643			14,274
Net deferred tax asset	$	35,303		$	34,176

Schedule of unrecognized tax benefits

The following table presents a rollforward of unrecognized tax benefits:



	Fiscal Year Ended September 30,
	2016		2015		2014

	(in thousands)
Beginning balance	$	6,058	$	4,402	$	1,432
Tax positions taken during the current period	—		1,656		2,970
Ending balance	$	6,058	$	6,058	$	4,402

Leases (Tables)

12 Months Ended

Sep. 30, 2016

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, 2016
Fiscal Year Ended September 30,	Operating Lease Payments		Sublease Revenue

	(in thousands)
2017	$	52,097	$	2,335
2018	44,789		2,873
2019	37,356		2,851
2020	31,202		2,931
2021	23,863		3,014
Thereafter	75,849		4,880
	$	265,156	$	18,884

Schedule of rent expense

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,
	2016			2015			2014

	(in thousands)
Gross rent expense from continuing operations	$	56,621		$	58,788		$	58,596
Sublease rent revenue from continuing operations	(156		)	(479		)	(263		)
Net rent expense from continuing operations	$	56,465		$	58,309		$	58,333

Employment Agreements and Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2016

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,
	2016		2015		2014

	(in thousands)
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$	468	$	547	$	570

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,
	2016		2015		2014

	(in thousands)
Contributions to the Supplemental Executive Retirement Plan	$	636	$	356	$	499
Amortized expense due to Supplemental Executive Retirement Plan	153		405		484

Segment Information (Tables)

12 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Schedule of operating segment information

The following tables present operating segment information for the three years ending September 30, 2016, 2015 and 2014, including reclassifications discussed in Note 2 and adjustments to reflect reclassification of all discontinued operations including Grupo Finmart discussed in Note 3.



	Fiscal Year Ended September 30, 2016
	U.S. Pawn			Mexico Pawn			Other International			Total Segments			Corporate Items			Consolidated

	(in thousands)
Revenues:
Merchandise sales	$	348,771		$	60,331		$	5		$	409,107		$	—		$	409,107
Jewelry scrapping sales	47,810			2,282			21			50,113			—			50,113
Pawn service charges	229,893			31,907			—			261,800			—			261,800
Other revenues	331			385			8,769			9,485			—			9,485
Total revenues	626,805			94,905			8,795			730,505			—			730,505
Merchandise cost of goods sold	217,268			41,002			1			258,271			—			258,271
Jewelry scrapping cost of goods sold	40,138			1,885			16			42,039			—			42,039
Other cost of revenues	—			—			1,965			1,965			—			1,965
Net revenues	369,399			52,018			6,813			428,230			—			428,230
Operating expenses (income):
Operations	255,321			38,481			7,585			301,387			—			301,387
Administrative	—			—			—			—			68,101			68,101
Depreciation and amortization	12,242			2,965			218			15,425			11,117			26,542
Loss on sale or disposal of assets	664			169			4			837			269			1,106
Restructuring	993			543			202			1,738			183			1,921
Interest expense	125			109			—			234			16,243			16,477
Interest income	(2		)	(30		)	—			(32		)	(49		)	(81		)
Loss from investment in unconsolidated affiliate	—			—			255			255			—			255
Impairment of investment	—			—			10,957			10,957			—			10,957
Other expense (income)	—			1,273			2			1,275			(73		)	1,202
Segment contribution (loss)	$	100,056		$	8,508		$	(12,410	)	$	96,154
Income from continuing operations before income taxes										$	96,154		$	(95,791	)	$	363



	Fiscal Year Ended September 30, 2015
	U.S. Pawn			Mexico Pawn			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
Other revenues	945			1,021			10,739			12,705			—			12,705
Total revenues	606,134			100,689			13,177			720,000			—			720,000
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
Other cost of revenues	—			—			3,125			3,125			—			3,125
Net revenues	344,336			50,364			8,320			403,020			—			403,020
Operating expenses (income):
Operations	244,232			43,927			6,780			294,939			—			294,939
Administrative	—			—			—			—			72,986			72,986
Depreciation and amortization	15,227			4,440			616			20,283			10,676			30,959
Loss (gain) on sale or disposal of assets	995			258			(1		)	1,252			1,407			2,659
Restructuring	4,016			799			2,563			7,378			9,702			17,080
Interest expense	60			15			—			75			16,310			16,385
Interest income	(42		)	(78		)	—			(120		)	(158		)	(278		)
Loss from investment in unconsolidated affiliate	—			—			5,473			5,473			—			5,473
Impairment of investments	—			—			26,837			26,837			—			26,837
Other expense	—			1,988			7			1,995			192			2,187
Segment contribution (loss)	$	79,848		$	(985	)	$	(33,955	)	$	44,908
Loss from continuing operations before income taxes										$	44,908		$	(111,115	)	$	(66,207	)



	Fiscal Year Ended September 30, 2014
	U.S. Pawn			Mexico Pawn			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
Other revenues	1,377			1,016			10,736			13,129			—			13,129
Total revenues	634,076			98,107			13,587			745,770			—			745,770
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
Other cost of revenues	5			—			2,441			2,446			—			2,446
Net revenues	362,214			50,256			9,387			421,857			—			421,857
Operating expenses (income):
Operations	236,225			48,907			8,605			293,737			—			293,737
Administrative	—			—			—			—			79,944			79,944
Depreciation and amortization	13,333			5,374			817			19,524			9,735			29,259
(Gain) loss on sale or disposal of assets	(6,809		)	27			(23		)	(6,805		)	964			(5,841		)
Restructuring	—			—			—			—			6,664			6,664
Interest expense	3			25			—			28			7,883			7,911
Interest income	(18		)	(3		)	—			(21		)	(278		)	(299		)
Income from investment in unconsolidated affiliates	—			—			(5,948		)	(5,948		)	—			(5,948		)
Impairment of investments	—			—			7,940			7,940			—			7,940
Other expense	1			116			109			226			375			601
Segment contribution (loss)	$	119,479		$	(4,190	)	$	(2,113	)	$	113,176
Income from continuing operations before income taxes										$	113,176		$	(105,287	)	$	7,889

Reconciliation of segment assets to consolidated

The following table presents separately identified segment assets:



	U.S. Pawn		Mexico Pawn		Other International		Total

	(in thousands)
Assets as of September 30, 2016
Cash and cash equivalents	$	2,547	$	3,724	$	1,530	$	7,801
Pawn loans	149,791		17,538		—		167,329
Pawn service charges receivable, net	28,368		2,694		—		31,062
Inventory, net	121,183		19,038		3		140,224
Prepaid expenses and other current assets*	—		—		2,241		2,241
Investment in unconsolidated affiliate	—		—		37,128		37,128
Property and equipment, net	33,326		8,995		622		42,943
Goodwill	247,538		6,438		—		253,976
Intangible assets, net	14,089		245		251		14,585
Total separately identified segment assets	$	596,842	$	58,672	$	41,775	$	697,289


*	Amount is comprised of consumer loans and accrued fees and interest.



	U.S. Pawn		Mexico Pawn		Other International		Total

	(in thousands)
Assets as of September 30, 2015
Cash and cash equivalents	$	4,812	$	3,662	$	812	$	9,286
Pawn loans	143,500		16,464		—		159,964
Pawn service charges receivable, net	28,338		2,544		—		30,882
Inventory, net	107,568		16,502		14		124,084
Prepaid expenses and other current assets*	—		—		2,601		2,601
Investment in unconsolidated affiliate	—		—		56,182		56,182
Property and equipment, net	42,717		12,985		815		56,517
Goodwill	244,330		7,316		—		251,646
Intangible assets, net	14,208		338		8		14,554
Total separately identified segment assets	$	585,473	$	59,811	$	60,432	$	705,716


*	Amount is comprised of consumer loans and accrued fees and interest.

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



	September 30,
	2016		2015

	(in thousands)
Total separately identified recorded segment assets	$	697,289	$	705,716
Corporate assets*	285,955		483,274
Total assets	$	983,244	$	1,188,990

* Amounts include assets included within discontinued operations. See Note 3 for further discussion.

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,
	2016		2015		2014

	(in thousands)
Revenues:
United States	$	626,805	$	606,134	$	634,076
Mexico	94,905		100,689		98,128
Canada	8,795		13,177		13,566
Total revenues	$	730,505	$	720,000	$	745,770

Schedule of long-lived assets by geographic information



	September 30,
	2016		2015

	(in thousands)
Long-lived assets:
United States	$	326,591	$	334,541
Mexico	15,893		20,995
Canada and Other	628		826
Total long-lived assets	$	343,112	$	356,362

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

12 Months Ended

Sep. 30, 2016

Receivables [Abstract]

Allowance for credit losses and recorded investment in financing receivables



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

	(in thousands)
Unsecured short-term consumer loans: (b)
Year ended September 30, 2016	$	11,498	$	(6,435	)		$	3,641	$	243		$	(1,398	)	$	7,549	$	9,661
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

Secured short-term consumer loans: (c)
Year ended September 30, 2016	$	2,004	$	(2,229	)		$	436	$	(211	)	$	—		$	—	$	—
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

Unsecured long-term consumer loans: (a)
Year ended September 30, 2016	$	50,645	$	(72,524	)	(d)	$	—	$	29,844		$	(7,965	)	$	—	$	—
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


(a)	These amounts are included in "Current assets held for sale" and "Non-current assets held for sale" in our consolidated balance sheets and pertain to Grupo Finmart consumer loans. See Note 3 for further detail on discontinued operations.


(b)	No aging allowance disclosure provided for these amounts as our policy is to charge-off all amounts on the first day after the due date. These amounts primarily include activity pertaining to our Canadian operations in the Other International segment and are included in "Prepaid expenses and other current assets" in our consolidated balance sheets.


(c)	As a result of our discontinuance of USFS, our secured short-term consumer loan balance was reduced to zero as of December 31, 2015. As such, no further aging allowance disclosure has been provided for these amounts. See Note 3 for further detail on discontinued operations. These amounts are included in "Prepaid expenses and other current assets" in our consolidated balance sheets.


(d)	Includes $70.2 million in allowance that was de-consolidated as a result of the disposition of Grupo Finmart as discussed in Note 3.

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)
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

Supplemental Consolidated Financial Information (Tables)

12 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

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



	September 30,
	2016			2015

	(in thousands)
Gross pawn service charges receivable	$	41,458		$	39,877
Allowance for uncollectible pawn service charges receivable	(10,396		)	(9,025		)
Pawn service charges receivable, net	$	31,062		$	30,852

Gross inventory	$	146,367		$	131,174
Inventory reserves	(6,143		)	(7,090		)
Inventory, net	$	140,224		$	124,084

Restricted cash	$	3,000		$	144
Consumer loans, net	2,111			4,709
Consumer loan fees and interest receivable, net	130			697
Guarantee asset	1,209			—
Accounts receivable	15,774			7,093
Prepaid expenses and other	11,088			12,434
Prepaid expenses and other current assets	$	33,312		$	25,077

Other assets	$	2,658		$	3,231
Restricted cash	4,089			—
Convertible Notes Hedges	37,692			10,505
Other assets, net	$	44,439		$	13,736

Trade accounts payable	$	21,953		$	36,134
Accrued payroll	4,638			10,955
Bonus accrual	17,946			6,823
Other payroll related expenses	3,485			3,545
Accrued interest	1,856			1,500
Accrued rent and property taxes	11,201			11,491
Deferred revenues	2,852			2,867
Other accrued expenses*	17,345			9,692
Guarantee liability	1,258			—
Restructuring reserve	1,751			11,484
Deferred consideration payable	—			15,384
Accounts payable, accrued expenses and other current liabilities	$	84,285		$	109,875


*	Includes provision for closed stores and accrued lease termination costs, exclusive of stores closed associated with restructuring actions, of $5.2 million and $1.5 million as of September 30, 2016 and 2015, respectively. There was an additional $8.1 million provision for closed stores as of September 30, 2015 included in “Restructuring reserve” above.

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, 2016	$	7,090	$	—	$	—	$	947		$	6,143
Year Ended September 30, 2015	16,043		—		—		8,953			7,090
Year Ended September 30, 2014	4,246		11,797		—		—			16,043
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2016	$	9,025	$	—	$	1,371	$	—		$	10,396
Year Ended September 30, 2015	10,307		—		—		1,282			9,025
Year Ended September 30, 2014	9,974		—		333		—			10,307
Allowance for uncollectible consumer loan fees and interest receivable:
Year Ended September 30, 2016	$	12,045	$	—	$	—	$	10,163	*	$	1,882
Year Ended September 30, 2015	13,685		—		—		1,640			12,045
Year Ended September 30, 2014	462		—		13,223		—			13,685
Allowance for valuation of deferred tax assets:
Year Ended September 30, 2016	$	19,567	$	1,511	$	—	$	—		$	21,078
Year Ended September 30, 2015	14,721		4,846		—		—			19,567
Year Ended September 30, 2014	14,240		481		—		—			14,721


*	Includes $9.2 million in allowance that was deconsolidated as a result of the disposition of Grupo Finmart as discussed in Note 3.

Quarterly Information (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2016

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, 2016
Total revenues	$	187,557		$	188,213		$	170,150			$	184,585
Net revenues	112,610			108,365			100,394				106,861
(Loss) income from continuing operations, net of tax	3,419			2,307			2,778				(17,502		)
Income (loss) from discontinued operations, net of tax	(11,685		)	(78,250		)	(9,133		)		19,636
Net income (loss)	(8,266		)	(75,943		)	(6,355		)		2,134
Net loss attributable to noncontrolling interest	(792		)	(5,131		)	(666		)		(1,097		)
Net income (loss) attributable to EZCORP, Inc.	$	(7,474	)	$	(70,812	)	$	(5,689	)		$	3,231

Basic income (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.06		$	0.05		$	0.05			$	(0.31	)
Discontinued operations	(0.19		)	(1.34		)	(0.16		)		0.37
Basic income (loss) per share	$	(0.13	)	$	(1.29	)	$	(0.11	)		$	0.06

Diluted income (loss) per share attributable to EZCORP, Inc.:
Continuing operations	$	0.06		$	0.05		$	0.05			$	(0.31	)
Discontinued operations	(0.19		)	(1.34		)	(0.16		)		0.37
Diluted income (loss) per share	$	(0.13	)	$	(1.29	)	$	(0.11	)		$	0.06

Cash flows from operating activities — year to date	$	(4,468	)	$	55,739		$	57,937		*	$	64,403
Cash flows from investing activities — year to date	(9,363		)	14,038			(11,537		)	*	6,716
Cash flows from financing activities — year to date	(21,675		)	(49,945		)	(67,910		)	*	(63,156		)



	First Quarter			Second Quarter			Third Quarter				Fourth Quarter

	(in thousands, except per share amounts)
Year Ended September 30, 2015
Total revenues	$	196,355		$	188,735		$	164,619			$	170,291
Net revenues	108,427			101,238			93,808				99,547
(Loss) income from continuing operations, net of tax	8,383			(2,675		)	(783		)		(57,107		)
(Loss) income from discontinued operations, net of tax	1,295			3,112			(9,454		)		(36,998		)
Net (loss) income	9,678			437			(10,237		)		(94,105		)
Net loss attributable to noncontrolling interest	(1,934		)	(906		)	(390		)		(1,805		)
Net (loss) income attributable to EZCORP, Inc.	$	11,612		$	1,343		$	(9,847	)		$	(92,300	)

Basic (loss) income per share attributable to EZCORP, Inc.:
Continuing operations	$	0.17		$	(0.04	)	$	(0.01	)		$	(1.04	)
Discontinued operations	0.05			0.07			(0.16		)		(0.64		)
Basic (loss) income per share	$	0.22		$	0.03		$	(0.17	)		$	(1.68	)

Diluted (loss) income per share attributable to EZCORP, Inc.:
Continuing operations	$	0.17		$	(0.04	)	$	(0.01	)		$	(1.04	)
Discontinued operations	0.05			0.07			(0.16		)		(0.64		)
Diluted (loss) income per share	$	0.22		$	0.03		$	(0.17	)		$	(1.68	)

Cash flows from operating activities — year to date	$	5,486		$	37,790		$	50,312		*	$	79,398
Cash flows from investing activities — year to date	(8,185		)	23,935			(14,143		)	*	(67,693		)
Cash flows from financing activities — year to date	27,428			25,496			28,584			*	2,402


*	Cash flows as originally reported in our Quarterly Report on Form 10-Q for the nine-months ended June 30, 2016 and 2015 have been reclassified to conform to the presentation in this Annual Report on Form 10-K. The cash flow amounts for the nine months ended June 30, 2015 previously reported as a discontinued operations related to our disposition of Grupo Finmart were $(21,523) for ope

Summary of Significant Accounting Policies - Description of Business (Details) - location	Sep. 30, 2016	Aug. 31, 2016
Description of Business [Line Items]
Number of stores	786
United States \| Pawn Stores
Description of Business [Line Items]
Number of stores	520
Mexico \| Pawn Stores
Description of Business [Line Items]
Number of stores	239
Canada \| Financial Services Stores
Description of Business [Line Items]
Number of stores	27
Grupo Finmart
Description of Business [Line Items]
Ownership interest in subsidiaries		94.00%
Cash Converters International Limited
Description of Business [Line Items]
Percentage of ownership	31.00%
Number of owned and franchise stores, over 700	700

Summary of Significant Accounting Policies - Pawn and Sales Revenue Recognition (Details)	12 Months Ended
	Sep. 30, 2016
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Minimum layaway deposit	10.00%
Layaway holding period	60 days
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Minimum layaway deposit	20.00%
Layaway holding period	180 days
U.S. Pawn Loan \| Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan term	30 days
U.S. Pawn Loan \| Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan term	90 days
Mexican Pawn Loan \| Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan term	30 days

Summary of Significant Accounting Policies - Inventory and Cash and Cash Equivalents and Cash Concentrations (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Inventory [Line Items]
Inventory, net	$ 140,224	$ 124,084
Foreign \| Reportable geographical components
Inventory [Line Items]
Inventory, net	19,000	16,500
Prepaid expenses and other current assets
Inventory [Line Items]
Restricted cash	3,000	$ 100
Other assets, net
Inventory [Line Items]
Restricted cash	$ 4,100

Summary of Significant Accounting Policies - Equity Method Investments (Details) - Cash Converters International Limited $ in Millions	12 Months Ended
	Sep. 30, 2016 USD ($)
Schedule of Equity Method Investments [Line Items]
Income from investment, period of lag	3 months
Negative basis in investment	$ 19.6

Summary of Significant Accounting Policies - Goodwill and Other Intangible Assets (Details) - Goodwill and Indefinite-lived Intangible Assets - Income Approach Valuation Technique	12 Months Ended
	Sep. 30, 2016
Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rates used for reporting unit valuations	10.00%
Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rates used for reporting unit valuations	14.00%

Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Sep. 30, 2016
Building
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Furniture, equipment, and software development costs \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Furniture, equipment, and software development costs \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Summary of Significant Accounting Policies - Software Development Costs (Details)	12 Months Ended
	Sep. 30, 2016
Software
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Summary of Significant Accounting Policies - Foreign Currency Translation and Advertising (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Equity Method Investments [Line Items]
Foreign currency transaction gains and losses not accounted for as translations	$ 1.1	$ 2.2	$ 1.0
Advertising expense	$ 2.1	$ 3.1	$ 5.0
Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Period related interest in investee's net income is translated	6 months

Summary of Significant Accounting Policies - Income Tax and Common Stock (Details)	12 Months Ended
	Sep. 30, 2016 USD ($) vote	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)
Class of Stock [Line Items]
Unrecognized tax benefits, interest and penalties \| $	$ 200,000	$ 100,000	$ 0
Common Stock Class B Voting
Class of Stock [Line Items]
Number of votes per share \| vote	1

Summary of Significant Accounting Policies - Recent Accounting Pronouncements (Details) - Accounting Standards Update 2015-03 $ in Millions	Sep. 30, 2015 USD ($)
Intangible Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred financing costs	$ (9.2)
Long-term Debt
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred financing costs	$ 9.2

Summary of Significant Accounting Policies - Accounting Policies Associated with Discontinued Operations (Details) - Unsecured Long Term Consumer Loans - In Payroll	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reserve on past due loans, percent	100.00%
Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reserve on past due loans, percent	100.00%	100.00%
Number of days past due that 100% reserve is placed	180 days	180 days

Corrections and Revisions to Prior Period Financial Statements - Balance Sheet (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Oct. 01, 2013	Sep. 30, 2013
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents	$ 65,737,000	$ 56,244,000
Retained earnings	319,808,000	400,552,000
Restricted cash		0
Pawn loans	167,329,000	159,964,000
Consumer loans, net		0
Pawn service charges receivable, net	31,062,000	30,852,000
Consumer loan fees and interest receivable, net		0
Inventory, net	140,224,000	124,084,000
Deferred tax asset, net		0
Prepaid income taxes		0
Income taxes receivable	2,533,000	42,231,000
Current assets held for sale	0	72,849,000
Prepaid expenses and other current assets	33,312,000	25,077,000
Total current assets	482,143,000	511,301,000
Investment in unconsolidated affiliate	37,128,000	56,182,000
Property and equipment, net	58,455,000	73,938,000
Restricted cash, non-current	4,089,000	0
Goodwill	253,976,000	251,646,000
Intangible assets, net	30,681,000	30,778,000
Non-current notes receivable, net	41,119,000	0
Deferred tax asset, net	35,303,000	34,176,000
Non-current assets held for sale	0	217,233,000
Other assets, net	44,439,000	13,736,000
Total assets	983,244,000	1,188,990,000
Current maturities of long-term debt		0
Accounts payable, accrued expenses and other current liabilities	84,285,000	109,875,000
Current liabilities held for sale	0	87,329,000
Total other current liabilities		0
Customer layaway deposits	10,693,000	10,470,000
Total current liabilities	94,978,000	207,674,000
Long-term debt, less current maturities	283,611,000	197,976,000
Non-current liabilities held for sale	0	101,644,000
Deferred gains and other long-term liabilities	10,450,000	9,929,000
Total liabilities	389,039,000	517,223,000
Commitments and contingencies
Redeemable noncontrolling interest	0	4,040,000
Total temporary equity	0	15,736,000
Additional paid-in capital	318,723,000	310,038,000
Accumulated other comprehensive loss	(44,089,000)	(55,096,000)
EZCORP, Inc. stockholders’ equity	594,983,000	656,031,000	$ 812,346,000		$ 879,027,000
Total liabilities, temporary equity and equity	983,244,000	1,188,990,000
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		59,124,000
Retained earnings		423,137,000
Restricted cash		15,137,000
Pawn loans		159,964,000
Consumer loans, net		36,533,000
Pawn service charges receivable, net		30,852,000
Consumer loan fees and interest receivable, net		19,802,000
Inventory, net		124,084,000
Deferred tax asset, net		44,134,000
Prepaid income taxes		7,945,000
Income taxes receivable		37,230,000
Current assets held for sale		0
Prepaid expenses and other current assets		21,076,000
Total current assets		555,881,000
Investment in unconsolidated affiliate		56,182,000
Property and equipment, net		75,594,000
Restricted cash, non-current		2,883,000
Goodwill		327,460,000
Intangible assets, net		50,434,000
Non-current notes receivable, net		75,824,000
Deferred tax asset, net		24,987,000
Non-current assets held for sale		0
Other assets, net		42,985,000
Total assets		1,212,230,000
Current maturities of long-term debt		74,345,000
Accounts payable, accrued expenses and other current liabilities		107,871,000
Current liabilities held for sale		0
Total other current liabilities		15,384,000
Customer layaway deposits		10,470,000
Total current liabilities		208,070,000
Long-term debt, less current maturities		306,337,000
Non-current liabilities held for sale		0
Deferred gains and other long-term liabilities		6,157,000
Total liabilities		520,564,000
Redeemable noncontrolling interest		3,235,000
Total temporary equity		14,931,000
Additional paid-in capital		307,080,000
Accumulated other comprehensive loss		(54,019,000)
EZCORP, Inc. stockholders’ equity		676,735,000
Total liabilities, temporary equity and equity		1,212,230,000
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Retained earnings				$ (19,800,000)	(16,800,000)
Accumulated other comprehensive loss				$ 100,000	$ 0
Common Class A Non-Voting, Subject to Possible Redemption
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A Non-voting Common Stock	0	11,696,000	0
Common Class A Non-Voting, Subject to Possible Redemption \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A Non-voting Common Stock		11,696,000
Common Stock Class A Non-Voting
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock	511,000	507,000
Common Stock Class A Non-Voting \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		507,000
Common Stock Class B Voting
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock	30,000	30,000
Common Stock Class B Voting \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		30,000
Discontinued Operations
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Goodwill	$ 0	79,133,000	$ 110,731,000
Discontinued Operations \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		(2,880,000)
Retained earnings		0
Restricted cash		(14,993,000)
Pawn loans		0
Consumer loans, net		(31,824,000)
Pawn service charges receivable, net		0
Consumer loan fees and interest receivable, net		(19,105,000)
Inventory, net		0
Deferred tax asset, net		0
Prepaid income taxes		0
Income taxes receivable		(2,498,000)
Current assets held for sale		72,849,000
Prepaid expenses and other current assets		(1,549,000)
Total current assets		0
Investment in unconsolidated affiliate		0
Property and equipment, net		(1,656,000)
Restricted cash, non-current		(2,883,000)
Goodwill		(79,133,000)
Intangible assets, net		(10,485,000)
Non-current notes receivable, net		(75,824,000)
Deferred tax asset, net		(18,003,000)
Non-current assets held for sale		217,233,000
Other assets, net		(29,249,000)
Total assets		0
Current maturities of long-term debt		(74,345,000)
Accounts payable, accrued expenses and other current liabilities		(12,984,000)
Current liabilities held for sale		87,329,000
Total other current liabilities		0
Customer layaway deposits		0
Total current liabilities		0
Long-term debt, less current maturities		(99,190,000)
Non-current liabilities held for sale		101,644,000
Deferred gains and other long-term liabilities		(2,454,000)
Total liabilities		0
Redeemable noncontrolling interest		0
Total temporary equity		0
Additional paid-in capital		0
Accumulated other comprehensive loss		0
EZCORP, Inc. stockholders’ equity		0
Total liabilities, temporary equity and equity		0
Discontinued Operations \| Common Class A Non-Voting, Subject to Possible Redemption \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A Non-voting Common Stock		0
Discontinued Operations \| Common Stock Class A Non-Voting \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		0
Discontinued Operations \| Common Stock Class B Voting \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		0
Other \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		0
Retained earnings		0
Restricted cash		(144,000)
Pawn loans		0
Consumer loans, net		(4,709,000)
Pawn service charges receivable, net		0
Consumer loan fees and interest receivable, net		(697,000)
Inventory, net		0
Deferred tax asset, net		(44,134,000)
Prepaid income taxes		0
Income taxes receivable		0
Current assets held for sale		0
Prepaid expenses and other current assets		5,550,000
Total current assets		(44,134,000)
Investment in unconsolidated affiliate		0
Property and equipment, net		0
Restricted cash, non-current		0
Goodwill		0
Intangible assets, net		(9,171,000)
Non-current notes receivable, net		0
Deferred tax asset, net		44,134,000
Non-current assets held for sale		0
Other assets, net		0
Total assets		(9,171,000)
Current maturities of long-term debt		0
Accounts payable, accrued expenses and other current liabilities		15,384,000
Current liabilities held for sale		0
Total other current liabilities		(15,384,000)
Customer layaway deposits		0
Total current liabilities		0
Long-term debt, less current maturities		(9,171,000)
Non-current liabilities held for sale		0
Deferred gains and other long-term liabilities		0
Total liabilities		(9,171,000)
Redeemable noncontrolling interest		0
Total temporary equity		0
Additional paid-in capital		0
Accumulated other comprehensive loss		0
EZCORP, Inc. stockholders’ equity		0
Total liabilities, temporary equity and equity		(9,171,000)
Other \| Common Class A Non-Voting, Subject to Possible Redemption \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A Non-voting Common Stock		0
Other \| Common Stock Class A Non-Voting \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		0
Other \| Common Stock Class B Voting \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		0
Corrections of Errors \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cash and cash equivalents		0
Retained earnings		(22,585,000)
Restricted cash		0
Pawn loans		0
Consumer loans, net		0
Pawn service charges receivable, net		0
Consumer loan fees and interest receivable, net		0
Inventory, net		0
Deferred tax asset, net		0
Prepaid income taxes		(7,945,000)
Income taxes receivable		7,499,000
Current assets held for sale		0
Prepaid expenses and other current assets		0
Total current assets		(446,000)
Investment in unconsolidated affiliate		0
Property and equipment, net		0
Restricted cash, non-current		0
Goodwill		3,319,000
Intangible assets, net		0
Non-current notes receivable, net		0
Deferred tax asset, net		(16,942,000)
Non-current assets held for sale		0
Other assets, net		0
Total assets		(14,069,000)
Current maturities of long-term debt		0
Accounts payable, accrued expenses and other current liabilities		(396,000)
Current liabilities held for sale		0
Total other current liabilities		0
Customer layaway deposits		0
Total current liabilities		(396,000)
Long-term debt, less current maturities		0
Non-current liabilities held for sale		0
Deferred gains and other long-term liabilities		6,226,000
Total liabilities		5,830,000
Redeemable noncontrolling interest		805,000
Total temporary equity		805,000
Additional paid-in capital		2,958,000
Accumulated other comprehensive loss		(1,077,000)
EZCORP, Inc. stockholders’ equity		(20,704,000)
Total liabilities, temporary equity and equity		(14,069,000)
Corrections of Errors \| Common Class A Non-Voting, Subject to Possible Redemption \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Class A Non-voting Common Stock		0
Corrections of Errors \| Common Stock Class A Non-Voting \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		0
Corrections of Errors \| Common Stock Class B Voting \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Stock		$ 0

Discontinued Operations and Restructuring - Sale of Discontinued Operation (Details) $ in Thousands		3 Months Ended	12 Months Ended
	Sep. 27, 2016 USD ($) loan	Sep. 30, 2016 USD ($)	Sep. 30, 2016 USD ($)	Sep. 26, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Debt, face amount		$ 280,000	$ 280,000
Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Ownership interest in subsidiaries				93.78%
Sale of stores, total consideration	$ 50,000	123,949	123,949
Accumulated other comprehensive loss reclassified into income			(25,173)
Period after closing for purchase price adjustments	90 days
Debt, face amount	$ 5,500
Number of debt instruments \| loan	2
Sellers' indemnification obligation, general representations and warranties, percent of adjusted purchase price	0.15
Sellers' indemnification obligation, special representations, percent of adjusted purchase price	0.25
Sellers' indemnification obligation, other indemnification obligations, percent of adjusted purchase price	1
Payments to acquire notes receivable	$ 31,100
Gain on disposition		34,237
Loss on purchase of notes receivable		2,100
Transaction costs on sale		9,800
Estimated future costs		1,800	1,800
Disposed of by Sale \| Intercompany payable \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Debt, face amount	$ 29,600
Number of debt instruments \| loan	6
Disposed of by Sale \| Secured Debt \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Payments to acquire notes receivable	$ 25,300
Disposed of by Sale \| Minority Shareholders \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of stores, total consideration	2,700
Net assets (liabilities)		(3,014)	(3,014)
Disposed of by Sale \| EZCORP \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of stores, total consideration	$ 40,900
Net assets (liabilities)		(61,525)	$ (61,525)
Escrow Subject to Indemnification Claims \| Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration escrow deposit percent	0.1
Escrow deposit	$ 4,100
Maximum term of escrow	18 months
Escrow For Tax Purposes \| Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Escrow deposit	$ 11,500
Loss from discontinued operations \| Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transaction costs on sale		$ 8,000
AlphaCredit \| Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of debt instruments \| loan	2
Term of debt	3 years
Repayment rate, year one	30.00%
Repayment rate, year two	40.00%
Repayment rate, year three	30.00%
AlphaCredit \| Disposed of by Sale \| Intercompany payable \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Debt, face amount	$ 60,200
AlphaCredit \| Disposed of by Sale \| Mexican Peso denominated intercompany debt \| Intercompany payable \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Debt, face amount	$ 8,200
Stated interest rate	7.50%
AlphaCredit \| Disposed of by Sale \| U.S. Dollar denominated intercompany debt \| Intercompany payable \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Debt, face amount	$ 52,000
Stated interest rate	4.00%

Corrections and Revisions to Prior Period Financial Statements - Statement of Operations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Merchandise sales									$ 409,107	$ 402,118	$ 388,022
Jewelry scrapping sales									50,113	57,973	96,241
Pawn service charges									261,800	247,204	248,378
Consumer loan fees and interest										0	0
Other revenues									9,485	12,705	13,129
Total revenues	$ 184,585	$ 170,150	$ 188,213	$ 187,557	$ 170,291	$ 164,619	$ 188,735	$ 196,355	730,505	720,000	745,770
Merchandise cost of goods sold									258,271	267,789	248,637
Jewelry scrapping cost of goods sold									42,039	46,066	72,830
Consumer loan bad debt										0	0
Other cost of revenues									1,965	3,125	2,446
Net revenues	106,861	100,394	108,365	112,610	99,547	93,808	101,238	108,427	428,230	403,020	421,857
Operating expenses:
Operations									301,387	294,939	293,737
Administrative									68,101	72,986	79,944
Depreciation and amortization									26,542	30,959	29,259
Loss on sale or disposal of assets									1,106	2,659	(5,841)
Restructuring									1,921	17,080	6,664
Total operating expenses									399,057	418,623	403,763
Operating income (loss)									29,173	(15,603)	18,094
Interest expense									16,477	16,385	7,911
Interest income									(81)	(278)	(299)
Loss (income) from investments in unconsolidated affiliates									255	5,473	(5,948)
Impairment of investments									10,957	26,837	7,940
Other expense									1,202	2,187	601
Income (loss) from continuing operations before income taxes									363	(66,207)	7,889
Income tax expense (benefit)									9,361	(14,025)	4,451
(Loss) income from continuing operations, net of tax	(17,502)	2,778	2,307	3,419	(57,107)	(783)	(2,675)	8,383	(8,998)	(52,182)	3,438
Loss from discontinued operations, net of tax	19,636	(9,133)	(78,250)	(11,685)	(36,998)	(9,454)	3,112	1,295	(79,432)	(42,045)	(77,474)
Net loss	2,134	(6,355)	(75,943)	(8,266)	(94,105)	(10,237)	437	9,678	(88,430)	(94,227)	(74,036)
Net loss attributable to noncontrolling interest									(7,686)	(5,035)	(6,319)
Net loss attributable to EZCORP, Inc.	$ 3,231	$ (5,689)	$ (70,812)	$ (7,474)	$ (92,300)	$ (9,847)	$ 1,343	$ 11,612	$ (80,744)	$ (89,192)	$ (67,717)
Earnings Per Share [Abstract]
Basic (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)	$ (0.31)	$ 0.05	$ 0.05	$ 0.06	$ (1.04)	$ (0.01)	$ (0.04)	$ 0.17	$ (0.15)	$ (0.94)	$ 0.08
Basic loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										(0.70)	(1.33)
Basic loss per share (usd per share)	0.06	(0.11)	(1.29)	(0.13)	(1.68)	(0.17)	0.03	0.22	(1.49)	(1.64)	(1.25)
Diluted (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)	(0.31)	0.05	0.05	0.06	(1.04)	(0.01)	(0.04)	0.17	(0.15)	(0.94)	0.08
Diluted loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										(0.70)	(1.33)
Diluted loss per share (usd per share)	$ 0.06	$ (0.11)	$ (1.29)	$ (0.13)	$ (1.68)	$ (0.17)	$ 0.03	$ 0.22	$ (1.49)	$ (1.64)	$ (1.25)
Weighted average shares outstanding:
Basic (shares)									54,427	54,369	54,148
Diluted (shares)									54,427	54,369	54,292
Net (loss) income from continuing operations attributable to EZCORP, Inc.									$ (7,973)	$ (51,298)	$ 4,476
Loss from discontinued operations attributable to EZCORP, Inc.									$ (72,771)	(37,894)	(72,193)
As Previously Reported
Revenues:
Merchandise sales										402,118	388,022
Jewelry scrapping sales										57,973	96,241
Pawn service charges										247,204	248,378
Consumer loan fees and interest										78,066	63,702
Other revenues										3,008	3,949
Total revenues										788,369	800,292
Merchandise cost of goods sold										267,789	248,637
Jewelry scrapping cost of goods sold										46,066	72,830
Consumer loan bad debt										29,571	22,051
Other cost of revenues										0	0
Net revenues										444,943	456,774
Operating expenses:
Operations										327,603	325,921
Administrative										72,986	79,944
Depreciation and amortization										33,543	31,762
Loss on sale or disposal of assets										2,659	(5,841)
Restructuring										17,080	6,664
Total operating expenses										453,871	438,450
Operating income (loss)										(8,928)	18,324
Interest expense										42,202	28,389
Interest income										(1,608)	(1,298)
Loss (income) from investments in unconsolidated affiliates										5,473	(5,948)
Impairment of investments										29,237	7,940
Other expense										6,611	480
Income (loss) from continuing operations before income taxes										(90,843)	(11,239)
Income tax expense (benefit)										(26,695)	(7,246)
(Loss) income from continuing operations, net of tax										(64,148)	(3,993)
Loss from discontinued operations, net of tax										(27,316)	(68,093)
Net loss										(91,464)	(72,086)
Net loss attributable to noncontrolling interest										(5,015)	(7,387)
Net loss attributable to EZCORP, Inc.										$ (86,449)	$ (64,699)
Earnings Per Share [Abstract]
Basic (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										$ (1.09)	$ 0.05
Basic loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										(0.50)	(1.25)
Basic loss per share (usd per share)										(1.59)	(1.20)
Diluted (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										(1.09)	0.06
Diluted loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										(0.50)	(1.25)
Diluted loss per share (usd per share)										$ (1.59)	$ (1.19)
Weighted average shares outstanding:
Basic (shares)										54,369	54,148
Diluted (shares)										54,369	54,292
Net (loss) income from continuing operations attributable to EZCORP, Inc.										$ (59,133)	$ 3,394
Loss from discontinued operations attributable to EZCORP, Inc.										(27,316)	(68,093)
Corrections of Errors \| Adjustments
Revenues:
Merchandise sales										0	0
Jewelry scrapping sales										0	0
Pawn service charges										0	0
Consumer loan fees and interest										0	0
Other revenues										0	0
Total revenues										0	0
Merchandise cost of goods sold										0	0
Jewelry scrapping cost of goods sold										0	0
Consumer loan bad debt										0	0
Other cost of revenues										0	0
Net revenues										0	0
Operating expenses:
Operations										0	0
Administrative										0	0
Depreciation and amortization										0	0
Loss on sale or disposal of assets										0	0
Restructuring										0	0
Total operating expenses										0	0
Operating income (loss)										0	0
Interest expense										0	0
Interest income										0	0
Loss (income) from investments in unconsolidated affiliates										0	0
Impairment of investments										(2,400)	0
Other expense										0	0
Income (loss) from continuing operations before income taxes										2,400	0
Income tax expense (benefit)										5,163	3,956
(Loss) income from continuing operations, net of tax										(2,763)	(3,956)
Loss from discontinued operations, net of tax										0	2,006
Net loss										(2,763)	(1,950)
Net loss attributable to noncontrolling interest										(20)	1,068
Net loss attributable to EZCORP, Inc.										$ (2,743)	$ (3,018)
Earnings Per Share [Abstract]
Basic (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										$ (0.05)	$ (0.08)
Basic loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										0.00	0.03
Basic loss per share (usd per share)										(0.05)	(0.05)
Diluted (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										(0.05)	(0.09)
Diluted loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										0.00	0.03
Diluted loss per share (usd per share)										$ (0.05)	$ (0.06)
Weighted average shares outstanding:
Basic (shares)										0	0
Diluted (shares)										0	0
Net (loss) income from continuing operations attributable to EZCORP, Inc.										$ (2,743)	$ (5,024)
Loss from discontinued operations attributable to EZCORP, Inc.										0	2,006
Discontinued Operations \| Adjustments
Revenues:
Merchandise sales										0	0
Jewelry scrapping sales										0	0
Pawn service charges										0	0
Consumer loan fees and interest										(68,114)	(53,377)
Other revenues										(255)	(1,145)
Total revenues										(68,369)	(54,522)
Merchandise cost of goods sold										0	0
Jewelry scrapping cost of goods sold										0	0
Consumer loan bad debt										(26,446)	(19,605)
Other cost of revenues										0	0
Net revenues										(41,923)	(34,917)
Operating expenses:
Operations										(32,664)	(32,184)
Administrative										0	0
Depreciation and amortization										(2,584)	(2,503)
Loss on sale or disposal of assets										0	0
Restructuring										0	0
Total operating expenses										(35,248)	(34,687)
Operating income (loss)										(6,675)	(230)
Interest expense										(25,817)	(20,478)
Interest income										1,330	999
Loss (income) from investments in unconsolidated affiliates										0	0
Impairment of investments										0	0
Other expense										(4,424)	121
Income (loss) from continuing operations before income taxes										22,236	19,128
Income tax expense (benefit)										7,507	7,741
(Loss) income from continuing operations, net of tax										14,729	11,387
Loss from discontinued operations, net of tax										(14,729)	(11,387)
Net loss										0	0
Net loss attributable to noncontrolling interest										0	0
Net loss attributable to EZCORP, Inc.										$ 0	$ 0
Earnings Per Share [Abstract]
Basic (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										$ 0.20	$ 0.11
Basic loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										(0.20)	(0.11)
Basic loss per share (usd per share)										0.00	0.00
Diluted (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										0.20	0.11
Diluted loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										(0.20)	(0.11)
Diluted loss per share (usd per share)										$ 0.00	$ 0.00
Weighted average shares outstanding:
Basic (shares)										0	0
Diluted (shares)										0	0
Net (loss) income from continuing operations attributable to EZCORP, Inc.										$ 10,578	$ 6,106
Loss from discontinued operations attributable to EZCORP, Inc.										(10,578)	(6,106)
Other \| Adjustments
Revenues:
Merchandise sales										0	0
Jewelry scrapping sales										0	0
Pawn service charges										0	0
Consumer loan fees and interest										(9,952)	(10,325)
Other revenues										9,952	10,325
Total revenues										0	0
Merchandise cost of goods sold										0	0
Jewelry scrapping cost of goods sold										0	0
Consumer loan bad debt										(3,125)	(2,446)
Other cost of revenues										3,125	2,446
Net revenues										0	0
Operating expenses:
Operations										0	0
Administrative										0	0
Depreciation and amortization										0	0
Loss on sale or disposal of assets										0	0
Restructuring										0	0
Total operating expenses										0	0
Operating income (loss)										0	0
Interest expense										0	0
Interest income										0	0
Loss (income) from investments in unconsolidated affiliates										0	0
Impairment of investments										0	0
Other expense										0	0
Income (loss) from continuing operations before income taxes										0	0
Income tax expense (benefit)										0	0
(Loss) income from continuing operations, net of tax										0	0
Loss from discontinued operations, net of tax										0	0
Net loss										0	0
Net loss attributable to noncontrolling interest										0	0
Net loss attributable to EZCORP, Inc.										$ 0	$ 0
Earnings Per Share [Abstract]
Basic (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										$ 0.00	$ 0.00
Basic loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										0.00	0.00
Basic loss per share (usd per share)										0.00	0.00
Diluted (loss) income per share attributable to EZCORP, Inc. — continuing operations (usd per share)										0.00	0.00
Diluted loss per share attributable to EZCORP, Inc. — discontinuing operations (usd per share)										0.00	0.00
Diluted loss per share (usd per share)										$ 0.00	$ 0.00
Weighted average shares outstanding:
Basic (shares)										0	0
Diluted (shares)										0	0
Net (loss) income from continuing operations attributable to EZCORP, Inc.										$ 0	$ 0
Loss from discontinued operations attributable to EZCORP, Inc.										$ 0	$ 0

Discontinued Operations and Restructuring - Loss from Discontinued Operation (Details) - USD ($) $ in Thousands	3 Months Ended								9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consumer loan bad debt												$ 0	$ 0
Loss from discontinued operations, net of tax of Grupo Finmart	$ 19,636	$ (9,133)	$ (78,250)	$ (11,685)	$ (36,998)	$ (9,454)	$ 3,112	$ 1,295			$ (79,432)	(42,045)	(77,474)
Loss from discontinued operations, net of tax of Grupo Finmart attributable to EZCORP, Inc.											(72,771)	(37,894)	(72,193)
Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues											2,100	124,700	188,800
Depreciation, amortization and other												(21,045)	(7,590)
Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues											45,256	68,369	54,522
Consumer loan bad debt											(30,081)	(26,446)	(19,605)
Operations expense											(38,740)	(32,664)	(32,184)
Impairment of goodwill											(73,244)	0	0
Interest expense, net											(16,464)	(24,487)	(19,479)
Depreciation, amortization and other											(12,732)	(7,008)	(2,382)
Gain on disposition											34,237	0	0
Loss from discontinued operations before income taxes of Grupo Finmart											(91,768)	(22,236)	(19,128)
Income tax benefit											12,896	7,508	7,741
Loss from discontinued operations, net of tax of operations discontinued prior to the adoption of ASU 2014-08											(560)	(27,317)	(66,087)
Loss from discontinued operations, net of tax											(79,432)	(42,045)	(77,474)
Loss from discontinued operations, net of tax of Grupo Finmart											(78,872)	(14,728)	(11,387)
Loss from discontinued operations, net of tax of Grupo Finmart attributable to noncontrolling interest											6,661	4,150	5,281
Loss from discontinued operations, net of tax of Grupo Finmart attributable to EZCORP, Inc.											(72,211)	(10,578)	(6,106)
Cash provided by operating activities, discontinued operations									$ 10,926	$ (21,523)	2,200	11,100	(7,400)
Cash provided by investing activities, discontinued operations									$ 4,590	$ (1,894)	$ 42,700	$ (41,100)	$ (33,500)

Discontinued Operations and Restructuring - Balance Sheet of Discontinued Operation (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term debt, less current maturities	$ 283,611	$ 197,976
Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents		2,880
Restricted cash		14,993
Consumer loans, net		31,824
Consumer loan fees and interest receivable, net		19,105
Prepaid expenses, income taxes and other current assets		4,047
Restricted cash, non-current		2,883
Goodwill, intangible assets, and property and equipment, net		91,272
Non-current consumer loans, net		75,824
Deferred tax and other assets, net		47,254
Total assets classified as held for sale		290,082
Current maturities of long-term debt (2)		74,345
Accounts payable, accrued expenses and other current liabilities (2)		12,984
Long-term debt, less current maturities, net and other long-term liabilities		101,644
Total liabilities classified as held for sale		188,973
Long-term debt, less current maturities		$ 40,493

Discontinued Operations and Restructuring - Balance Sheet of Discontinued Operation Footnotes (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restricted cash		$ 0
Current maturities of long-term debt		0
Accounts payable, accrued expenses and other current liabilities	$ 84,285	109,875
Long-term debt, less current maturities	283,611	197,976
Total liabilities	389,039	517,223
Long-term debt, less current maturities	$ 283,611	197,976
Disposed of by Sale \| Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restricted cash		12,033
Consumer loans		36,845
Consumer loan fees and interest receivable, net		6,067
Restricted cash, non-current		197
Assets Held-in-trust		55,142
Long-term debt, less current maturities		40,493
Consolidated Variable Interest Entities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restricted cash		1,361
Consumer loans		5,846
Consumer loan fees and interest receivable, net		6,399
Non-current consumer loans, net		27,162
Assets Held-in-trust		40,768
Current maturities of long-term debt		42,017
Accounts payable, accrued expenses and other current liabilities		4,313
Long-term debt, less current maturities		31,247
Total liabilities		$ 77,577

Discontinued Operations and Restructuring - Additional Disclosures (Details) $ in Millions	12 Months Ended			15 Months Ended
	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($) asset_sale	Dec. 31, 2014 transfer
Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Intercompany liabilities		$ 19.7
Revenues	$ 2.1	124.7	$ 188.8
Grupo Finmart
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of transfers of consumer loans to various securitization trusts			5	6
Consolidated Variable Interest Entities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Variable interest entities, income	12.6	34.4
Variable interest entities, expense	$ 9.7	$ 30.4

Discontinued Operations and Restructuring - Pre-tax Charges (Gains) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pre-tax charges (gains)	$ 42,400
Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment		$ 10,550	$ 84,158
Long-lived assets impairment		1,685	11,795
Other		21,045	7,590
Asset disposals		7,443	2,882
Lease termination costs		1,720	1,504
Reversal of contingent consideration payable		0	(4,792)
Pre-tax charges (gains)		42,443	$ 103,137
Closing of USFS Business \| Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
One-time charges related to regulatory compliance		10,500
Cash Genie \| Disposed of by Sale
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 - Restructuring Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 1,921	$ 17,080	$ 6,664
Disposed of by Sale \| Restructuring Plan 2015
Restructuring Cost and Reserve [Line Items]
Restructuring	1,921	17,080
Disposed of by Sale \| Restructuring Plan 2015 \| Long-lived assets impairment
Restructuring Cost and Reserve [Line Items]
Restructuring	0	2,346
Disposed of by Sale \| Restructuring Plan 2015 \| Other
Restructuring Cost and Reserve [Line Items]
Restructuring	779	3,447
Disposed of by Sale \| Restructuring Plan 2015 \| Asset disposals
Restructuring Cost and Reserve [Line Items]
Restructuring	323	3,650
Disposed of by Sale \| Restructuring Plan 2015 \| Lease termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring	$ 819	$ 7,637

Discontinued Operations and Restructuring - Restructuring Reserve (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Restructuring Reserve [Roll Forward]
Charged to expense	$ 11,800	$ 17,100
Cash payments			$ (8,478)	$ (5,376)	$ 0
Disposed of by Sale \| Restructuring Plan 2015
Restructuring Reserve [Roll Forward]
Beginning balance			8,076	0
Charged to expense			1,594	9,469
Cash payments			(5,577)	(1,393)
Other			1,024	0
Ending balance	$ 5,117	8,076	5,117	8,076	0
Disposed of by Sale \| Restructuring Plan 2014
Restructuring Reserve [Roll Forward]
Beginning balance			$ 0	2,901	6,121
Charged to expense				0	763
Cash payments				(2,901)	(3,983)
Ending balance		$ 0		$ 0	$ 2,901

Acquisitions - Pawn One (Details) $ in Thousands	Feb. 01, 2016 USD ($) store	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)
Business Acquisition [Line Items]
Goodwill		$ 253,976	$ 251,646
Pawn One
Business Acquisition [Line Items]
Number of stores acquired \| store	6
Aggregate purchase price	$ 6,200
Goodwill	$ 3,200

Acquisitions - USA Pawn & Jewelry (Details) - USA Pawn $ 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	$ 6.5	$ 3.0

Acquisitions - Cash Pawn (Details) - Cash Pawn $ / shares in Units, $ in Millions	Feb. 19, 2016 USD ($)	Feb. 19, 2015 USD ($) store $ / shares shares
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
Common Class A Non-Voting, Subject to Possible Redemption
Business Acquisition [Line Items]
Equity interest issued (shares) \| shares		1,168,456
Value of shares issued (usd per share) \| $ / shares		$ 10.01
Repurchase of shares, aggregate price	$ 11.8

Acquisitions - TUYO (Details) - USD ($) $ in Thousands		12 Months Ended
Acquisitions - TUYO (Details) - USD ($) $ in Thousands	Apr. 01, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2015
Business Acquisition [Line Items]
Payments to acquire remaining equity interest in subsidiary		$ 0	$ 32,411	$ 29,775
TUYO
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
Ownership interest in subsidiaries					59.00%

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

Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Net Components of Basic and Diluted Earnings per Share
Net (loss) income from continuing operations attributable to EZCORP, Inc.									$ (7,973)	$ (51,298)	$ 4,476
Loss from discontinued operations attributable to EZCORP, Inc.									(72,771)	(37,894)	(72,193)
Net loss attributable to EZCORP, Inc.	$ 3,231	$ (5,689)	$ (70,812)	$ (7,474)	$ (92,300)	$ (9,847)	$ 1,343	$ 11,612	$ (80,744)	$ (89,192)	$ (67,717)
Weighted average outstanding shares of common stock (shares)									54,427	54,369	54,148
Dilutive effect of restricted stock (shares)									0	0	144
Weighted average common stock and common stock equivalents (shares)									54,427	54,369	54,292
Basic (loss) income per share attributable to EZCORP:
Continuing operations (usd per share)	$ (0.31)	$ 0.05	$ 0.05	$ 0.06	$ (1.04)	$ (0.01)	$ (0.04)	$ 0.17	$ (0.15)	$ (0.94)	$ 0.08
Discontinued operations (usd per share)	0.37	(0.16)	(1.34)	(0.19)	(0.64)	(0.16)	0.07	0.05	(1.34)	(0.70)	(1.33)
Basic loss per share (usd per share)	0.06	(0.11)	(1.29)	(0.13)	(1.68)	(0.17)	0.03	0.22	(1.49)	(1.64)	(1.25)
Diluted (loss) income per share attributable to EZCORP:
Continuing operations (usd per share)	(0.31)	0.05	0.05	0.06	(1.04)	(0.01)	(0.04)	0.17	(0.15)	(0.94)	0.08
Discontinued operations (usd per share)	0.37	(0.16)	(1.34)	(0.19)	(0.64)	(0.16)	0.07	0.05	(1.34)	(0.70)	(1.33)
Diluted loss per share (usd per share)	$ 0.06	$ (0.11)	$ (1.29)	$ (0.13)	$ (1.68)	$ (0.17)	$ 0.03	$ 0.22	$ (1.49)	$ (1.64)	$ (1.25)
Potential common shares excluded from the calculation of diluted loss per share (shares)									15,157	14,317	14,525
Restricted stock
Diluted (loss) income per share attributable to EZCORP:
Potential common shares excluded from the calculation of diluted loss per share (shares)									840	0	208
Warrants
Diluted (loss) income per share attributable to EZCORP:
Potential common shares excluded from the calculation of diluted loss per share (shares)									14,317	14,317	14,317

Strategic Investments - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended						62 Months Ended
	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Payments to acquire equity method investment				$ 0		$ 12,140,000		$ 0
Income (loss) from equity method investments				(255,000)		(5,473,000)		5,948,000
Impairment of investments		$ 11,000,000	$ 26,800,000
Impairment of investments, net of tax		7,200,000	17,400,000
Investment in unconsolidated affiliate		$ 37,128,000	$ 56,182,000	$ 37,128,000		56,182,000
Cash Converters International Limited \| Lawsuit for Charging Excessive Interest on Short-Term Loans
Schedule of Equity Method Investments [Line Items]
Amount paid toward settlement of class-action lawsuit	$ 17,700,000
Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Number of common shares owned (shares)		151,948,000		151,948,000
Percentage of common shares owned		31.00%		31.00%
Payments to acquire equity method investment										$ 80,900,000
Income (loss) from equity method investments				$ (300,000)		(5,500,000)		7,100,000
Dividends received				2,200,000		4,800,000		$ 5,100,000
Accumulated undistributed after-tax earnings included in consolidated retained earnings		$ 6,500,000		6,500,000
(Loss) profit for the year					$ (3,839,000)		$ (18,149,000)		$ 19,397,000
Restructuring costs					24,500,000
Other					$ 4,200,000
Impairment of investments						26,800,000
Impairment of investments, net of tax						$ 17,400,000
Albemarle & Bond Holdings
Schedule of Equity Method Investments [Line Items]
Number of common shares owned (shares)								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
Impairment of investments, net of tax								5,400,000
Investment in unconsolidated affiliate								$ 0
United Kingdom \| Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Impairment of investments				11,000,000
Impairment of investments, net of tax				7,200,000
United Kingdom \| Minimum \| Cash Converters International Limited
Schedule of Equity Method Investments [Line Items]
Loss contingency accrual		$ 9,200,000		$ 9,200,000

Strategic Investments - Summarized Financial Information (Details) - Cash Converters International Limited - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Summary of financial information for Cash Converters International Limited
Current assets	$ 173,830	$ 186,472
Non-current assets	141,028	151,287
Total assets	314,858	337,759
Current liabilities	83,275	86,374
Non-current liabilities	51,873	51,044
Shareholders’ equity:
Equity attributable to owners of the parent	179,709	200,340
Noncontrolling interest	1	1
Total liabilities and shareholders’ equity	314,858	337,759
Gross revenues	221,973	241,584	$ 304,432
Gross profit	158,952	174,101	195,325
(Loss) profit attributable to:
Owners of the company	(3,839)	(17,980)	22,206
Noncontrolling interest	0	(169)	(2,809)
(Loss) profit for the year	$ (3,839)	$ (18,149)	$ 19,397

Fair Value Measurements, Derivatives and Other - Recurring Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015
Financial assets that are measured at fair value on a recurring basis
Guarantee liability	$ (1,258)		$ 0
Recurring
Financial assets that are measured at fair value on a recurring basis
Phantom share-based awards			(3,932)
Contingent consideration — discontinued operations			(2,601)
Net financial (liabilities)	(49)		7,640
Designated as hedging instrument \| Recurring
Financial assets that are measured at fair value on a recurring basis
Holding Period Adjustment			4
Foreign currency forwards — discontinued operations \| Non-designated derivatives \| Recurring
Financial assets that are measured at fair value on a recurring basis
Guarantee asset	1,209
Guarantee liability	(1,258)
Derivative asset			14,169
Convertible Notes Hedges \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative asset	37,692		10,505
Convertible Notes Embedded Derivative \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative liability	(37,692)		(10,505)
Level 1 \| Recurring
Financial assets that are measured at fair value on a recurring basis
Phantom share-based awards			0
Contingent consideration — discontinued operations			0
Net financial (liabilities)	0		0
Level 1 \| Designated as hedging instrument \| Recurring
Financial assets that are measured at fair value on a recurring basis
Holding Period Adjustment			0
Level 1 \| Foreign currency forwards — discontinued operations \| Non-designated derivatives \| Recurring
Financial assets that are measured at fair value on a recurring basis
Guarantee asset	0
Guarantee liability	0
Derivative asset			0
Level 1 \| Convertible Notes Hedges \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative asset	0		0
Level 1 \| Convertible Notes Embedded Derivative \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative liability	0		0
Level 2 \| Recurring
Financial assets that are measured at fair value on a recurring basis
Phantom share-based awards			0
Net financial (liabilities)	0		14,173
Level 2 \| Designated as hedging instrument \| Recurring
Financial assets that are measured at fair value on a recurring basis
Holding Period Adjustment			4
Level 2 \| Foreign currency forwards — discontinued operations \| Non-designated derivatives \| Recurring
Financial assets that are measured at fair value on a recurring basis
Guarantee asset	0
Guarantee liability	0
Derivative asset			14,169
Level 2 \| Convertible Notes Hedges \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative asset	37,692		10,505
Level 2 \| Convertible Notes Embedded Derivative \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative liability	(37,692)		(10,505)
Level 3 \| Recurring
Financial assets that are measured at fair value on a recurring basis
Phantom share-based awards			(3,932)
Contingent consideration — discontinued operations		$ (1,500)	(2,601)
Net financial (liabilities)	(49)		(6,533)
Level 3 \| Designated as hedging instrument \| Recurring
Financial assets that are measured at fair value on a recurring basis
Holding Period Adjustment			0
Level 3 \| Foreign currency forwards — discontinued operations \| Non-designated derivatives \| Recurring
Financial assets that are measured at fair value on a recurring basis
Guarantee asset	1,209
Guarantee liability	(1,258)
Derivative asset			0
Level 3 \| Convertible Notes Hedges \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative asset	0		0
Level 3 \| Convertible Notes Embedded Derivative \| Recurring
Financial assets that are measured at fair value on a recurring basis
Derivative liability	$ 0		$ 0

Fair Value Measurements, Derivatives and Other - Valuation Techniques (Details) - Phantom stock	12 Months Ended
	Sep. 30, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [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%

Fair Value Measurements, Derivatives and Other - Financial Assets, Temporary Equity and Liabilities Not Measured at Fair Value (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Financial assets:
Notes receivable, net	$ 41,946,000	$ 0
Non-current notes receivable, net	41,119,000	0
Investment in unconsolidated affiliate	37,128,000	56,182,000
Level 1
Financial assets:
Cash and cash equivalents	65,737,000	56,244,000
Restricted cash	7,089,000	144,000
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Notes receivable, net	0
Non-current notes receivable, net	0
Investment in unconsolidated affiliate	37,128,000	56,182,000
Total	109,954,000
Temporary equity:
Common stock, subject to possible redemption		0
Total temporary equity		0
Financial liabilities:
Cash Convertible Notes	0	0
Term Loan Facility	0
Total	0
Level 2
Financial assets:
Cash and cash equivalents	0	0
Restricted cash	0	0
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Notes receivable, net	0
Non-current notes receivable, net	0
Investment in unconsolidated affiliate	0	0
Total	0
Temporary equity:
Common stock, subject to possible redemption		0
Total temporary equity		0
Financial liabilities:
Cash Convertible Notes	227,332,000	169,050,000
Term Loan Facility	0
Total	227,332,000
Level 3
Financial assets:
Cash and cash equivalents	0	0
Restricted cash	0	0
Pawn loans	167,329,000	159,964,000
Pawn service charges receivable, net	31,062,000	30,852,000
Notes receivable, net	41,946,000
Non-current notes receivable, net	41,119,000
Investment in unconsolidated affiliate	0	0
Total	281,456,000
Temporary equity:
Common stock, subject to possible redemption		11,438,000
Total temporary equity		16,905,000
Financial liabilities:
Cash Convertible Notes	0	0
Term Loan Facility	48,688,000
Total	48,688,000
Carrying Value
Financial assets:
Cash and cash equivalents	65,737,000	56,244,000
Restricted cash	7,089,000	144,000
Pawn loans	167,329,000	159,964,000
Pawn service charges receivable, net	31,062,000	30,852,000
Notes receivable, net	41,946,000
Non-current notes receivable, net	41,119,000
Investment in unconsolidated affiliate	37,128,000	56,182,000
Total	391,410,000
Temporary equity:
Common stock, subject to possible redemption		11,696,000
Total temporary equity		15,736,000
Financial liabilities:
Cash Convertible Notes	197,954,000	187,471,000
Term Loan Facility	47,965,000
Total	245,919,000
Estimate of Fair Value Measurement [Member]
Financial assets:
Cash and cash equivalents	65,737,000	56,244,000
Restricted cash	7,089,000	144,000
Pawn loans	167,329,000	159,964,000
Pawn service charges receivable, net	31,062,000	30,852,000
Notes receivable, net	41,946,000
Non-current notes receivable, net	41,119,000
Investment in unconsolidated affiliate	37,128,000	56,182,000
Total	391,410,000
Temporary equity:
Common stock, subject to possible redemption		11,438,000
Total temporary equity		16,905,000
Financial liabilities:
Cash Convertible Notes	227,332,000	169,050,000
Term Loan Facility	0
Total	$ 227,332,000
Discontinued Operations \| Level 1
Financial assets:
Cash and cash equivalents		2,880,000
Restricted cash		14,993,000
Consumer loans, net		0
Consumer loan fees receivable, net		0
Restricted cash, non-current		2,883,000
Non-current consumer loans, net		0
Total		133,326,000
Temporary equity:
Redeemable noncontrolling interest		0
Financial liabilities:
Total		0
Discontinued Operations \| Level 1 \| Consumer loans facility due 2019
Financial liabilities:
Consumer loans facility		0
Discontinued Operations \| Level 1 \| Unsecured Debt
Financial liabilities:
Notes		0
Discontinued Operations \| Level 1 \| Secured Debt
Financial liabilities:
Notes		0
Discontinued Operations \| Level 1 \| Secured Debt \| Consolidated Variable Interest Entities
Financial liabilities:
Notes		0
Discontinued Operations \| Level 1 \| Foreign Currency Debt
Financial liabilities:
Foreign currency debt		0
Discontinued Operations \| Level 2
Financial assets:
Restricted cash
Consumer loans, net		0
Consumer loan fees receivable, net		0
Restricted cash, non-current		0
Non-current consumer loans, net		0
Total		0
Temporary equity:
Redeemable noncontrolling interest		0
Financial liabilities:
Total		341,313,000
Discontinued Operations \| Level 2 \| Consumer loans facility due 2019
Financial liabilities:
Consumer loans facility		40,774,000
Discontinued Operations \| Level 2 \| Unsecured Debt
Financial liabilities:
Notes		20,477,000
Discontinued Operations \| Level 2 \| Secured Debt
Financial liabilities:
Notes		22,476,000
Discontinued Operations \| Level 2 \| Secured Debt \| Consolidated Variable Interest Entities
Financial liabilities:
Notes		68,685,000
Discontinued Operations \| Level 2 \| Foreign Currency Debt
Financial liabilities:
Foreign currency debt		19,851,000
Discontinued Operations \| Level 3
Financial assets:
Restricted cash
Consumer loans, net		43,731,000
Consumer loan fees receivable, net		19,105,000
Restricted cash, non-current		0
Non-current consumer loans, net		104,194,000
Total		357,846,000
Temporary equity:
Redeemable noncontrolling interest		5,467,000
Financial liabilities:
Total		0
Discontinued Operations \| Level 3 \| Consumer loans facility due 2019
Financial liabilities:
Consumer loans facility		0
Discontinued Operations \| Level 3 \| Unsecured Debt
Financial liabilities:
Notes		0
Discontinued Operations \| Level 3 \| Secured Debt
Financial liabilities:
Notes		0
Discontinued Operations \| Level 3 \| Secured Debt \| Consolidated Variable Interest Entities
Financial liabilities:
Notes		0
Discontinued Operations \| Level 3 \| Foreign Currency Debt
Financial liabilities:
Foreign currency debt		0
Discontinued Operations \| Carrying Value
Financial assets:
Cash and cash equivalents		2,880,000
Restricted cash		14,993,000
Consumer loans, net		31,824,000
Consumer loan fees receivable, net		19,105,000
Restricted cash, non-current		2,883,000
Non-current consumer loans, net		75,824,000
Total		450,895,000
Temporary equity:
Redeemable noncontrolling interest		4,040,000
Financial liabilities:
Total		361,006,000
Discontinued Operations \| Carrying Value \| Consumer loans facility due 2019
Financial liabilities:
Consumer loans facility		40,493,000
Discontinued Operations \| Carrying Value \| Unsecured Debt
Financial liabilities:
Notes		20,987,000
Discontinued Operations \| Carrying Value \| Secured Debt
Financial liabilities:
Notes		20,286,000
Discontinued Operations \| Carrying Value \| Secured Debt \| Consolidated Variable Interest Entities
Financial liabilities:
Notes		73,264,000
Discontinued Operations \| Carrying Value \| Foreign Currency Debt
Financial liabilities:
Foreign currency debt		18,505,000
Discontinued Operations \| Estimate of Fair Value Measurement [Member]
Financial assets:
Cash and cash equivalents		2,880,000
Restricted cash		14,993,000
Consumer loans, net		43,731,000
Consumer loan fees receivable, net		19,105,000
Restricted cash, non-current		2,883,000
Non-current consumer loans, net		104,194,000
Total		491,172,000
Temporary equity:
Redeemable noncontrolling interest		5,467,000
Financial liabilities:
Total		341,313,000
Discontinued Operations \| Estimate of Fair Value Measurement [Member] \| Consumer loans facility due 2019
Financial liabilities:
Consumer loans facility		40,774,000
Discontinued Operations \| Estimate of Fair Value Measurement [Member] \| Unsecured Debt
Financial liabilities:
Notes		20,477,000
Discontinued Operations \| Estimate of Fair Value Measurement [Member] \| Secured Debt
Financial liabilities:
Notes		22,476,000
Discontinued Operations \| Estimate of Fair Value Measurement [Member] \| Secured Debt \| Consolidated Variable Interest Entities
Financial liabilities:
Notes		68,685,000
Discontinued Operations \| Estimate of Fair Value Measurement [Member] \| Foreign Currency Debt
Financial liabilities:
Foreign currency debt		$ 19,851,000

Fair Value Measurements, Derivatives and Other - Additional Disclosures (Details) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 26, 2013	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Jan. 30, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in contingent consideration, increase (decrease)			$ 0	$ 0	$ (4,792)
Grupo Finmart
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Acquisition interest						60.00%
Level 3 \| Convertible Senior Notes \| Income Approach Valuation Technique \| Minimum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			9.00%
Level 3 \| Convertible Senior Notes \| Income Approach Valuation Technique \| Maximum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			22.00%
Level 3 \| Redeemable Noncontrolling Interest \| Income Approach Valuation Technique \| Minimum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			5.00%
Level 3 \| Redeemable Noncontrolling Interest \| Income Approach Valuation Technique \| Maximum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			10.00%
Level 3 \| Total Temporary Equity \| Income Approach Valuation Technique
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value assumptions, discount rate			7.00%
Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent consideration				2,601
Recurring \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in contingent consideration, increase (decrease)		$ (1,100)
Contingent consideration		$ 1,500		$ 2,601
Grupo Finmart \| Fondo ACH, S.A. de C.V.
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Acquisition interest	100.00%
Period for determination	4 years
Phantom stock
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Value of shares settled and released			$ 100
Reclassification to equity awards			$ 3,800

Fair Value Measurements, Derivatives and Other - Notes Receivable (Details)	Sep. 27, 2016 USD ($) loan	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Guarantee liability		$ 1,258,000	$ 0
Debt, face amount		280,000,000
Disposed of by Sale \| Grupo Finmart
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt, face amount	$ 5,500,000
Number of debt instruments \| loan	2
Payments to acquire notes receivable	$ 31,100,000
Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt, face amount	$ 29,600,000
Number of debt instruments \| loan	6
Discount on receivable		900,000
Disposed of by Sale \| Grupo Finmart \| Secured Debt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to acquire notes receivable	$ 25,300,000
Gross note receivable	$ 24,000,000
Notes receivable interest rate	11.00%
AlphaCredit \| Disposed of by Sale \| Grupo Finmart
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of debt instruments \| loan	2
Term of debt	3 years
Repayment rate, year one	30.00%
Repayment rate, year two	40.00%
Repayment rate, year three	30.00%
AlphaCredit \| Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt, face amount	$ 60,200,000
AlphaCredit \| Mexican Peso denominated intercompany debt \| Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt, face amount	$ 8,200,000
Stated interest rate	7.50%
Effective interest rate	15.00%
AlphaCredit \| U.S. Dollar denominated intercompany debt \| Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt, face amount	$ 52,000,000
Stated interest rate	4.00%
Effective interest rate	10.00%
Discount on receivable		$ 5,800,000
Minimum \| Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Stated interest rate		19.00%
Minimum \| Mexican Peso denominated intercompany debt \| Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Stated interest rate	14.00%
Maximum \| Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Stated interest rate		25.00%
Maximum \| Mexican Peso denominated intercompany debt \| Disposed of by Sale \| Grupo Finmart \| Intercompany payable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Stated interest rate	15.00%
Notes receivable, net (including discount of $3.8 million)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Guarantee liability		$ 41,946,000
Maximum Exposure to Loss		41,946,000
Discount		3.8
Prepaid expenses and other current assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Guarantee liability		1,209,000
Maximum Exposure to Loss		0
Non-current notes receivable, net (including discount of $2.9 million)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Guarantee liability		41,119,000
Maximum Exposure to Loss		41,119,000
Discount		2.9
Accounts payable, accrued expenses and other current liabilities
Accounts, Notes, Loans and Financing Receivable [Line Items]
Guarantee liability		(1,258,000)
Maximum Exposure to Loss		0
Accounts payable, accrued expenses and other current liabilities \| Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] \| Grupo Finmart
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum Exposure to Loss		$ 25,300,000

Fair Value Measurements, Derivatives and Other - Derivatives (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Cross-border debt offering			$ 280,000,000
Proceeds from settlement of foreign currency forwards attributable to the repaid cross-border debt			3,557,000	$ 2,313,000	$ 0
Guarantee liability			1,258,000	0
Non-designated derivatives \| Foreign currency forwards — discontinued operations \| Loss from discontinued operations, net of tax
Derivative Instruments, Gain (Loss) [Line Items]
Amount of unrealized gain			(3,848,000)	9,529,000	1,152,000
Prepaid expenses and other current assets
Derivative Instruments, Gain (Loss) [Line Items]
Guarantee liability			1,209,000
Accounts payable, accrued expenses and other current liabilities
Derivative Instruments, Gain (Loss) [Line Items]
Guarantee liability			(1,258,000)
Other assets, net \| Non-designated derivatives \| Convertible Notes Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments			37,692,000	10,505,000
Other current liabilities \| Non-designated derivatives \| Convertible Notes Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, (liabilities) of derivative instruments			(37,692,000)	(10,505,000)
Grupo Finmart \| Foreign currency forwards — discontinued operations
Derivative Instruments, Gain (Loss) [Line Items]
Proceeds from settlement of foreign currency forwards attributable to the repaid cross-border debt		$ 2,300,000
Unsecured Notes 9 Percent Due 2015 \| Grupo Finmart
Derivative Instruments, Gain (Loss) [Line Items]
Cross-border debt offering					$ 30,000,000.0
8.5% unsecured notes due 2015
Derivative Instruments, Gain (Loss) [Line Items]
Proceeds from settlement of foreign currency forwards attributable to the repaid cross-border debt	$ 3,600,000
Recurring \| Convertible Notes Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments			37,692,000	10,505,000
Recurring \| Non-designated derivatives \| Foreign currency forwards — discontinued operations
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments				14,169,000
Guarantee asset			1,209,000
Guarantee liability			1,258,000
Recurring \| Current and non-current assets held for sale \| Designated as hedging instrument \| Foreign currency forwards — discontinued operations
Derivative Instruments, Gain (Loss) [Line Items]
Fair value, asset of derivative instruments			$ 0	14,169,000
Recurring \| Prepaid expenses and other current assets \| Non-designated derivatives
Derivative Instruments, Gain (Loss) [Line Items]
Guarantee asset				0
Recurring \| Accounts payable, accrued expenses and other current liabilities \| Non-designated derivatives
Derivative Instruments, Gain (Loss) [Line Items]
Guarantee liability				$ 0

Property and Equipment - Major Classifications of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Major classifications of property and equipment
Carrying Amount	$ 210,309	$ 208,472
Accumulated Depreciation	(151,854)	(134,534)
Net Book Value	58,455	73,938
Land
Major classifications of property and equipment
Carrying Amount	4	4
Accumulated Depreciation	0	0
Net Book Value	4	4
Buildings and improvements
Major classifications of property and equipment
Carrying Amount	77,160	77,278
Accumulated Depreciation	(52,934)	(47,668)
Net Book Value	24,226	29,610
Furniture and equipment
Major classifications of property and equipment
Carrying Amount	98,066	95,339
Accumulated Depreciation	(67,191)	(56,538)
Net Book Value	30,875	38,801
Software
Major classifications of property and equipment
Carrying Amount	33,279	33,454
Accumulated Depreciation	(31,729)	(30,328)
Net Book Value	1,550	3,126
Construction in progress
Major classifications of property and equipment
Carrying Amount	1,800	2,397
Accumulated Depreciation	0	0
Net Book Value	$ 1,800	$ 2,397

Property and Equipment - Additional Disclosures (Details) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2015 USD ($)	Sep. 30, 2015 USD ($)
U.S. Pawn
Property, Plant and Equipment [Line Items]
Impairment charges related to long-lived assets	$ 4.3
Mexico Pawn
Property, Plant and Equipment [Line Items]
Impairment charges related to long-lived assets	1.3
Operating Segments \| U.S. Pawn
Property, Plant and Equipment [Line Items]
Impairment charges related to long-lived assets		$ 4.3
Operating Segments \| Mexico Pawn
Property, Plant and Equipment [Line Items]
Impairment charges related to long-lived assets		1.3
Held-for-sale \| Grupo Finmart
Property, Plant and Equipment [Line Items]
Held for sale property, plant and equipment	$ 1.7	$ 1.7

Goodwill and Other Intangible Assets - Additional Disclosures (Details) $ in Thousands				3 Months Ended			12 Months Ended
	Feb. 01, 2016 USD ($) store	Aug. 17, 2015 USD ($) store	Feb. 19, 2015 USD ($) store	Mar. 31, 2016 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)
Goodwill [Line Items]
Goodwill					$ 251,646		$ 253,976	$ 251,646
Impairment of goodwill					1,700		73,244	12,253	$ 84,158
Internally developed software and other assets
Goodwill [Line Items]
Intangible asset impairment charges					3,700
Internally developed software
Goodwill [Line Items]
Intangible asset impairment charges									1,600
Continuing Operations \| U.S. Pawn
Goodwill [Line Items]
Goodwill acquired							3,208	15,701
Goodwill					244,330		247,538	244,330	228,629
Impairment of goodwill							0	0
Continuing Operations \| Mexico Pawn
Goodwill [Line Items]
Goodwill acquired							0	0
Goodwill					7,316		6,438	7,316	11,418
Impairment of goodwill							0	1,703
Discontinued Operations
Goodwill [Line Items]
Goodwill acquired							0	0
Goodwill					79,133		0	79,133	$ 110,731
Impairment of goodwill					10,600	$ 10,600	73,244	10,550
Cash Pawn
Goodwill [Line Items]
Number of stores acquired \| store			12
Goodwill acquired			$ 10,700
USA Pawn
Goodwill [Line Items]
Number of stores acquired \| store		13
Goodwill acquired		$ 5,000
Pawn One
Goodwill [Line Items]
Number of stores acquired \| store	6
Goodwill	$ 3,200
Operating Segments
Goodwill [Line Items]
Goodwill					251,646		253,976	251,646
Operating Segments \| Grupo Finmart
Goodwill [Line Items]
Fair value of reporting unit				$ 46,500
Operating Segments \| U.S. Pawn
Goodwill [Line Items]
Goodwill					244,330		$ 247,538	244,330
Percentage of reporting unit fair value exceeding carrying value							30.00%
Impairment of goodwill				$ 73,200
Operating Segments \| Mexico Pawn
Goodwill [Line Items]
Goodwill					7,316		$ 6,438	7,316
Percentage of reporting unit fair value exceeding carrying value							59.00%
Operating Segments \| Continuing Operations \| Mexico Pawn \| TUYO Reporting Unit
Goodwill [Line Items]
Impairment of goodwill					1,700
Held-for-sale \| Grupo Finmart \| Customer Relationships
Goodwill [Line Items]
Intangible assets					8,800			8,800
Held-for-sale \| Grupo Finmart \| Trade name
Goodwill [Line Items]
Intangible assets					$ 1,700			$ 1,700

Goodwill and Other Intangible Assets - Indefinite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 12,836	$ 12,836
Pawn licenses
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	8,836	8,836
Trade name
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 4,000	$ 4,000

Goodwill and Other Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Changes in the carrying value of goodwill, by segment
Beginning Balance			$ 251,646
Goodwill impairment	$ (1,700)		(73,244)	$ (12,253)	$ (84,158)
Ending Balance	251,646		253,976	251,646
Continuing Operations \| U.S. Pawn
Changes in the carrying value of goodwill, by segment
Beginning Balance			244,330	228,629
Acquisitions			3,208	15,701
Goodwill impairment			0	0
Effect of foreign currency translation changes			0	0
Ending Balance	244,330		247,538	244,330	228,629
Continuing Operations \| Mexico Pawn
Changes in the carrying value of goodwill, by segment
Beginning Balance			7,316	11,418
Acquisitions			0	0
Goodwill impairment			0	(1,703)
Effect of foreign currency translation changes			(878)	(2,399)
Ending Balance	7,316		6,438	7,316	11,418
Continuing Operations \| Other International
Changes in the carrying value of goodwill, by segment
Beginning Balance			0	0
Acquisitions			0	0
Goodwill impairment			0	0
Effect of foreign currency translation changes			0	0
Ending Balance	0		0	0	0
Discontinued Operations
Changes in the carrying value of goodwill, by segment
Beginning Balance			79,133	110,731
Acquisitions			0	0
Goodwill impairment	(10,600)	$ (10,600)	(73,244)	(10,550)
Effect of foreign currency translation changes			(5,889)	(21,048)
Ending Balance	79,133		0	79,133	110,731
Consolidated Including Held for Sale
Changes in the carrying value of goodwill, by segment
Beginning Balance			330,779	350,778
Acquisitions			3,208	15,701
Goodwill impairment			(73,244)	(12,253)
Effect of foreign currency translation changes			(6,767)	(23,447)
Ending Balance	$ 330,779		$ 253,976	$ 330,779	$ 350,778

Goodwill and Other Intangible Assets - Definite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	$ 31,257	$ 27,485
Accumulated Amortization	(13,412)	(9,543)
Net Book Value	17,845	17,942
Real estate finders’ fees
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,902	1,643
Accumulated Amortization	(796)	(733)
Net Book Value	1,106	910
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	3,581	3,680
Accumulated Amortization	(2,920)	(2,919)
Net Book Value	661	761
Favorable lease
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	909	1,001
Accumulated Amortization	(637)	(569)
Net Book Value	272	432
Internally developed software
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	23,503	20,659
Accumulated Amortization	(8,674)	(4,959)
Net Book Value	14,829	15,700
Other
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,362	502
Accumulated Amortization	(385)	(363)
Net Book Value	$ 977	$ 139

Goodwill and Other Intangible Assets - Classification of Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense in continuing operations	$ 4,742	$ 3,875	$ 3,426
Amortization expense in discontinued operations	2,055	2,397	3,867
Operations expense	87	103	111
Total expense from the amortization of definite-lived intangible assets	$ 6,884	$ 6,375	$ 7,404

Goodwill and Other Intangible Assets - Future Amortization Expense (Details) $ in Thousands	Sep. 30, 2016 USD ($)
Estimate of the amount and classification of amortization expense for definite-lived intangible assets
Amortization Expense, 2017	$ 3,556
Amortization Expense, 2018	3,226
Amortization Expense, 2019	2,979
Amortization Expense, 2020	2,528
Amortization Expense, 2021	1,427
Operations Expense, 2017	91
Operations Expense, 2018	91
Operations Expense, 2019	62
Operations Expense, 2020	57
Operations Expense, 2021	$ 56

Long-Term Debt - Schedule of Debt Instruments (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Jun. 30, 2014
Debt Instrument [Line Items]
Gross Amount	$ 317,692,000	$ 240,505,000
Debt Discount and Issuance Costs	(34,081,000)	(42,529,000)
Carrying Amount	$ 283,611,000	197,976,000
2.125% Cash convertible senior notes due 2019
Debt Instrument [Line Items]
Stated interest rate	2.125%		2.125%
Senior Notes \| 2.125% Cash convertible senior notes due 2019
Debt Instrument [Line Items]
Gross Amount	$ 230,000,000	230,000,000
Debt Discount and Issuance Costs	(32,046,000)	(42,529,000)
Carrying Amount	$ 197,954,000	$ 187,471,000
Stated interest rate	2.125%	2.125%
Senior Notes \| Cash convertible senior notes due 2019 embedded derivative
Debt Instrument [Line Items]
Gross Amount	$ 37,692,000	$ 10,505,000
Debt Discount and Issuance Costs	0	0
Carrying Amount	37,692,000	10,505,000
Line of Credit \| Senior Secured Credit Facility
Debt Instrument [Line Items]
Gross Amount	50,000,000	0
Debt Discount and Issuance Costs	(2,035,000)	0
Carrying Amount	$ 47,965,000	$ 0
Stated interest rate	2.125%

Long-Term Debt - Future Payments (Details) $ in Thousands	Sep. 30, 2016 USD ($)
Debt Instrument [Line Items]
Total	$ 280,000
Less Than 1 Year	0
1 - 3 Years	230,000
3 - 5 Years	0
More Than 5 Years	50,000
Senior Notes \| 2.125% Cash convertible senior notes due 2019
Debt Instrument [Line Items]
Total	230,000
Less Than 1 Year	0
1 - 3 Years	230,000
3 - 5 Years	0
More Than 5 Years	0
Line of Credit \| Senior Secured Credit Facility
Debt Instrument [Line Items]
Total	50,000
Less Than 1 Year	0
1 - 3 Years	0
3 - 5 Years	0
More Than 5 Years	$ 50,000

Long-Term Debt - Domestic Line of Credit (Details) - Line of Credit - USD ($) $ in Thousands			12 Months Ended
	Dec. 31, 2017	Sep. 12, 2016	Sep. 30, 2016
Senior Secured Credit Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 100,000
Term of debt		6 years
Prepayment fee, first year		2.00%
Prepayment fee, second year		1.00%
Minimum lender debt percent to approve default events		50.00%
Interest expense			$ 400
Effective interest rate			14.00%
Remaining unamortized issuance discount period			5 years
Initial Term Loan
Line of Credit Facility [Line Items]
Amount outstanding		$ 50,000
Closing fee		1.75%
Delayed Draw Term Loans
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 50,000
Monthly commitment fee percentage		2.75%
Quarterly loan servicing fee		$ 15
Commitment fee percentage		0.875%
Minimum \| Senior Secured Credit Facility
Line of Credit Facility [Line Items]
Call feature, percent of related debt instrument outstanding, minimum		10.00%
LIBOR \| Senior Secured Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate		7.50%
Interest rate floor		1.00%
Reference rate \| Senior Secured Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate		6.50%
Interest rate floor		3.00%
Forecast \| LIBOR \| Senior Secured Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate	6.50%
Forecast \| Reference rate \| Senior Secured Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate	5.50%

Long-Term Debt - Cash Convertible Senior Notes (Details) - 2.125% Cash convertible senior notes due 2019 - USD ($)		1 Months Ended
	Jul. 02, 2014	Jun. 30, 2014	Sep. 30, 2016
Debt Instrument [Line Items]
Convertible senior notes issued and settled	$ 30,000,000.0	$ 200,000,000
Stated interest rate		2.125%	2.125%
Option to purchase additional principal		$ 30,000,000
Deferred financing costs		$ 8,800,000

Long-Term Debt - Convertible Notes Embedded Derivative (Details) $ / shares in Units, shares in Millions, $ in Millions	1 Months Ended		12 Months Ended
	Jul. 31, 2014 shares	Jun. 30, 2014 USD ($) shares	Sep. 30, 2016 day $ / shares
2.125% Cash convertible senior notes due 2019
Debt Instrument [Line Items]
Repurchase price, percent of principal amount			100.00%
2.125% Cash convertible senior notes due 2019 \| Common Class A
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 \| Long-term debt, less current maturities
Debt Instrument [Line Items]
Fair value, derivative liability \| $		$ 46.5
Convertible Notes Hedges \| Common Class A
Debt Instrument [Line Items]
Stock repurchased (shares) \| shares		1.0
Stock repurchased \| $		$ 11.9
Treasury stock retired (shares) \| shares	1.0

Long-Term Debt - Impact of Early Conversion, Convertible Notes Hedges and Warrants (Details) $ / shares in Units, $ in Thousands, shares in Millions	12 Months Ended
	Sep. 30, 2016 USD ($) $ / shares $ / share shares	Sep. 30, 2014 USD ($)
Debt Instrument [Line Items]
Net proceeds from sale of warrants		$ 25,106
Convertible Notes Hedges
Debt Instrument [Line Items]
Cost of hedge	$ 46,500
Cost of hedge, net of total proceeds from Warrants sold	$ 21,300
Common Class A \| Convertible Notes Hedges
Debt Instrument [Line Items]
Notional amount (shares) \| shares	14.3
Strike price (usd per share) \| $ / share	16.065
Net-share-settled Warrants \| Common Class A
Debt Instrument [Line Items]
Maximum shares called by warrant \| shares	14.3
Strike price for warrants (usd 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 \| If-Converted Scenario
Debt Instrument [Line Items]
Unamortized discount	$ 27,200
Unamortized debt issuance costs	$ 4,800

Long-Term Debt - Interest Expense (Details) - 2.125% Cash convertible senior notes due 2019 - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Debt Instrument [Line Items]
Interest expense	$ 15.5	$ 14.1	$ 3.5
Contractual interest expense	4.9	4.9	1.4
Debt discount amortization	$ 10.6	$ 9.2	$ 2.1
Effective interest rate	8.00%	8.00%	8.00%
Remaining unamortized issuance discount period	3 years

Stock Compensation - Additional Disclosures (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended			3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Feb. 28, 2015	Mar. 31, 2014	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Mar. 25, 2014	Mar. 24, 2014	May 01, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						$ 5,346	$ 2,374	$ 6,845
2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares authorized (shares)		1,081,200	643,673
Compensation not yet recognized	$ 1,500
Common Stock Class A Non-Voting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock authorized (shares)						100,000,000	100,000,000		100,000,000	55,550,000
Common Stock Class A Non-Voting \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (shares)											1,575,750
Increase (decrease) of shares authorized for grant (shares)	185,026
Restricted Stock and Phantom Share-Based Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized fair value of awards						$ 5,600
Weighted average period over which costs amortized						2 years
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period						3 years
Allocated share-based compensation expense						$ 5,346	$ (1,558)	6,845
Restricted stock \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, weighted average grant date fair value (usd per share)	$ 2.96
Options forfeited in period (shares)	720,000
Options forfeited in period, grant date fair value	$ 3,400
Restricted stock \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					2 years	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%
Restricted stock \| Non-employee directors \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted in period (shares)	130,000
Options granted, weighted average grant date fair value (usd per share)	$ 6.17
Restricted stock \| Executive Chairman \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense				$ 2,200
Vested in period (shares)				270,000
Restricted stock \| Employee \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted in period (shares)	961,718
Phantom stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense						$ 0	3,932	$ 0
Market-conditioned awards, period of performance achievement						6 years
Phantom stock \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market-conditioned awards, target per-share trading price (usd per share)						$ 15
Service period						1 year 1 month
Phantom stock \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market-conditioned awards, target per-share trading price (usd per share)						$ 80
Service period						4 years
Phantom stock \| Accounts Payable and Other Accrued Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards classified as current liabilities, value							3,900
Performance based awards \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted in period (shares)	421,394
Compensation not yet recognized	$ 800
Expense recorded to true-up awards							$ 1,500
October 2, 2014 \| Restricted stock \| Executive Chairman \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested in period (shares)				135,000
October 2, 2016 \| Restricted stock \| Executive Chairman \| 2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested in period (shares)				135,000

Stock Compensation - Compensation Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Compensation costs included in net income
Total gross compensation costs	$ 5,346	$ 2,374	$ 6,845
Total income tax benefits	(963)	0	(3,576)
Net compensation expense	4,383	2,374	3,269
Phantom stock
Compensation costs included in net income
Total gross compensation costs	0	3,932	0
Restricted stock
Compensation costs included in net income
Total gross compensation costs	5,346	(1,558)	6,845
Total income tax benefits	$ (963)	$ 0	$ (3,576)

Stock Compensation - Restricted Stock Award Activity (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Restricted Stock and Phantom Share-Based Awards [Member]
Weighted Average Grant date Fair Value
Granted (usd per share)	$ 5.69
Weighted average grant-date fair value per share granted (usd per share)	$ 5.69
Total grant date fair value of RSAs vested	$ 2,300,000	$ 1,800,000	$ 7,600,000
Restricted stock
Shares
Outstanding, beginning balance (shares)	583,161
Granted (shares)	1,612,062
Other (shares)	1,701,750
Released (shares)	(459,653)
Modified (shares)	(720,000)
Forfeited (Shares)	(305,820)
Outstanding, ending balance (shares)	2,411,500.0	583,161
Weighted Average Grant date Fair Value
Outstanding, beginning balance (usd per share)	$ 18.94
Granted (usd per share)	3.53	$ 10.34	$ 14.58
Other (usd per share)	5.53
Released (usd per share)	6.76
Modified (usd per share)	4.74
Forfeited (usd per share)	16.07
Outstanding, ending balance (usd per share)	$ 5.77	18.94
Shares withheld to satisfy related federal income tax withholding (shares)	36,598
Weighted average grant-date fair value per share granted (usd per share)	$ 3.53	$ 10.34	$ 14.58
Phantom stock
Shares
Granted (shares)	1,863,550
Weighted Average Grant date Fair Value
Accrued liabilities		$ 3,900,000.0

Temporary Equity and Noncontrolling Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Jun. 30, 2016
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interest, beginning balance	$ 4,040
Temporary equity, beginning balance	15,736
Redeemable noncontrolling interest, ending balance	0	$ 4,040
Temporary equity, ending balance	0	15,736
Common Class A Non-Voting, Subject to Possible Redemption
Increase (Decrease) in Temporary Equity [Roll Forward]
Common stock, subject to possible redemption, beginning balance	11,696	0
Issuance of common stock, subject to possible redemption		11,696
Repurchase of redeemable common stock	(11,696)
Sale of additional shares to parent	0	0
Net loss attributable to noncontrolling interest	0	0
Foreign currency translation adjustment attributable to noncontrolling interest	0	0
Amounts reclassified from accumulated other comprehensive loss	0	0
Disposition of Grupo Finmart	0
Common stock, subject to possible redemption, ending balance	0	11,696
Redeemable Noncontrolling Interest
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interest, beginning balance	4,040	26,612
Issuance of common stock, subject to possible redemption		0
Repurchase of redeemable common stock	0
Sale of additional shares to parent	0	(12,225)
Net loss attributable to noncontrolling interest	(6,661)	(5,035)
Foreign currency translation adjustment attributable to noncontrolling interest	(394)	(5,341)
Amounts reclassified from accumulated other comprehensive loss	1	29
Disposition of Grupo Finmart	3,014
Redeemable noncontrolling interest, ending balance	0	4,040
Total Temporary Equity
Increase (Decrease) in Temporary Equity [Roll Forward]
Temporary equity, beginning balance	15,736	26,612
Issuance of common stock, subject to possible redemption		11,696
Repurchase of redeemable common stock	(11,696)
Sale of additional shares to parent	0	(12,225)
Net loss attributable to noncontrolling interest	(6,661)	(5,035)
Foreign currency translation adjustment attributable to noncontrolling interest	(394)	(5,341)
Amounts reclassified from accumulated other comprehensive loss	1	29
Disposition of Grupo Finmart	3,014
Temporary equity, ending balance	0	15,736
Noncontrolling Interest
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interest, beginning balance	0
Repurchase of redeemable common stock	0
Sale of additional shares to parent	246
Net loss attributable to noncontrolling interest	(1,025)
Foreign currency translation adjustment attributable to noncontrolling interest	1
Amounts reclassified from accumulated other comprehensive loss	0
Disposition of Grupo Finmart	0
Redeemable noncontrolling interest, ending balance	$ (778)	$ 0
Acquisition interest			40.00%

Income Taxes - Components of Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Current:
Federal	$ 11,120	$ (42,001)	$ 13,076
State and foreign	3,193	2,000	(11,132)
Total	14,313	(40,001)	1,944
Deferred:
Federal	(3,766)	16,580	(278)
State and foreign	(1,186)	9,396	2,785
Total	(4,952)	25,976	2,507
Total income tax expense (benefit)	$ 9,361	$ (14,025)	$ 4,451

Income Taxes - Reconciliation of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Provision for income taxes attributable to continuing operations
Income tax expense (benefit) at the federal statutory rate	$ 128	$ (23,172)	$ 2,761
State taxes, net of federal benefit	2,476	(701)	(909)
Captive insurance company	0	(393)	(410)
Non-deductible items	1,718	449	457
Foreign tax credit	2,788	(2,413)	(2,174)
Foreign rate differential	277	880	0
Change in valuation allowance	1,511	4,846	481
Uncertain tax positions	0	(1,781)	(3,016)
Tax basis balance sheet adjustment	0	2,516	941
Other	463	2,182	288
Total income tax expense (benefit)	$ 9,361	$ (14,025)	$ 4,451
Effective tax rate	2579.00%	21.00%	56.00%

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Deferred tax assets:
Cash Converters International	$ 15,314	$ 8,645
Tax over book inventory	5,113	4,521
Accrued liabilities	11,276	14,428
Pawn service charges receivable	11,521	12,588
Note receivable discount	2,427	0
Stock compensation	2,065	2,711
Foreign tax credit	2,706	4,249
Capital loss carryforward	8,017	8,017
State and foreign net operating loss carryforwards	12,891	10,715
Other	694	2,143
Total deferred tax assets before valuation allowance	72,024	68,017
Valuation allowance	(21,078)	(19,567)
Net deferred tax assets	50,946	48,450
Deferred tax liabilities:
Tax over book amortization	14,060	12,690
Tax over book depreciation	445	417
Prepaid expenses	1,138	1,167
Total deferred tax liabilities	15,643	14,274
Net deferred tax assets	$ 35,303	$ 34,176

Income Taxes - Additional Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Operating Loss Carryforwards [Line Items]
Income tax (benefit) expense allocated to discontinued operations	$ (15,100)	$ (16,400)	$ (17,000)
Increase to the valuation allowance	1,500
Undistributed losses of foreign subsidiaries	11,000
Undistributed earnings of foreign subsidiaries, estimated taxes recognized upon distribution	500
Unrecognized tax benefits	6,058	$ 6,058	$ 4,402	$ 1,432
State Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	89,000
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	18,500
Tax credit carryforward	$ 2,700

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Reconciliation of Unrecognized Tax Benefits
Unrecognized Tax Benefits	$ 6,058	$ 4,402	$ 1,432
Tax positions taken during the current period	0	1,656	2,970
Unrecognized Tax Benefits	$ 6,058	$ 6,058	$ 4,402

Related Party Transactions (Details) - USD ($)		1 Months Ended	9 Months Ended	12 Months Ended				14 Months Ended
Related Party Transactions (Details) - USD ($)	May 20, 2014	Aug. 31, 2015	Jun. 19, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2016
Related Party Transaction [Line Items]
Repayments of interest				$ 18,722,000	$ 16,472,000	$ 16,361,000
Financing Agreement \| Grupo Finmart \| Investors
Related Party Transaction [Line Items]
Amounts due to related party		$ 3,500,000
Financing Agreement \| Grupo Finmart \| Investors \| Minimum
Related Party Transaction [Line Items]
Interest rate of related party loan		10.00%
Financing Agreement \| Grupo Finmart \| Investors \| Maximum
Related Party Transaction [Line Items]
Interest rate of related party loan		15.00%
Financing Agreement \| Grupo Finmart \| Santiago Creel Miranda
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 \| Madison Park, LLC
Related Party Transaction [Line Items]
Amounts due to related party					$ 0
Period of advisory services agreements						1 year	1 year
Expenses from transactions with related party			$ 5,200,000			$ 7,200,000
Period for termination notice	30 days
Consulting Agreement \| LPG Limited (HK)
Related Party Transaction [Line Items]
Period of advisory services agreements						1 year	1 year
Expenses from transactions with related party						$ 259,000

Leases - Future Minimum Payments and Sublease Revenue (Details) $ in Thousands	Sep. 30, 2016 USD ($)
Operating Lease Payments
2017	$ 52,097
2018	44,789
2019	37,356
2020	31,202
2021	23,863
Thereafter	75,849
Total	265,156
Sublease Revenue
2017	2,335
2018	2,873
2019	2,851
2020	2,931
2021	3,014
Thereafter	4,880
Total	$ 18,884

Leases - Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Rent Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Leases [Abstract]
Gross rent expense from continuing operations	$ 56,621	$ 58,788	$ 58,596
Sublease rent revenue from continuing operations	(156)	(479)	(263)
Net rent expense from continuing operations	$ 56,465	$ 58,309	$ 58,333

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, 2016 USD ($)
Operating Leased Assets [Line Items]
Estimated minimum future rental payments			$ 265,156
Estimated future minimum sublease payments			18,884
Corporate Office Lease
Operating Leased Assets [Line Items]
Initial term of lease, in years	13 years
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
Number of extension options \| extension_option	2
Estimated minimum future rental payments			51,300
Estimated future minimum sublease payments			$ 12,200
Sublease term			10 years
Regional Offices Sublease \| Miami and Mexico City [Member]
Operating Leased Assets [Line Items]
Estimated future minimum sublease payments		$ 6,700
Regional Offices Sublease \| Miami
Operating Leased Assets [Line Items]
Sublease term		9 years
Regional Offices Sublease \| Mexico City
Operating Leased Assets [Line Items]
Sublease term		3 years
Minimum
Operating Leased Assets [Line Items]
Initial term of lease, in years			3 years
Renewable term of lease, in years			3 years
Maximum
Operating Leased Assets [Line Items]
Initial term of lease, in years			10 years
Renewable term of lease, in years			5 years

Employment Agreements and Retirement Plans - 401(k) Plan and Trust (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
EZCORP Inc. 401(k) Plan and Trust
Defined Contribution Plan Disclosure [Line Items]
Matching contributions to EZCORP Inc. 401(k) Plan and Trust	$ 468	$ 547	$ 570

Employment Agreements and Retirement Plans - Supplemental Executive Retirement Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Compensation and Retirement Disclosure [Abstract]
Contributions to the Supplemental Executive Retirement Plan	$ 636	$ 356	$ 499
Amortized expense due to Supplemental Executive Retirement Plan	$ 153	$ 405	$ 484

Employment Agreements and Retirement Plans - Additional Disclosures (Details) - age	1 Months Ended	12 Months Ended	27 Months Ended
	Jun. 30, 2014	Sep. 30, 2016	Sep. 30, 2015
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Contributions matching vested in service			3 years
Contributions matching vested in pro rata basis		100.00%
Vesting period of Supplemental Executive Retirement Plan		3 years
SERP, percent vested per year		33.33%
SERP 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%
SERP vesting In event of participant reaching retirement age, percentage		100.00%
SERP, retirement age		60
SERP vesting In event of participant reaching retirement age, years of service		5 years
Executive Officer
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Additional severance or change-in-control benefits, period of salary continuation	1 year

Contingencies (Details) $ in Millions	Nov. 23, 2016 USD ($)	Nov. 03, 2015 plaintiff lawsuit	Sep. 28, 2015 lawsuit	Nov. 18, 2014 lawsuit	Jul. 28, 2014 entity
Federal Securities Litigation
Loss Contingencies [Line Items]
Number of lawsuits consolidated				2
In re EZCORP, Inc. Securities Litigation
Loss Contingencies [Line Items]
Number of lawsuits consolidated		2
Number of lawsuits filed			2
Number of plaintiffs \| plaintiff		2
Beneficial Owner
Loss Contingencies [Line Items]
Number of entities controlled \| entity					3
Subsequent Event
Loss Contingencies [Line Items]
Litigation settlement \| $	$ 5.9

Segment Information - Operating Segment Information (Details) - USD ($)	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Merchandise sales									$ 409,107,000	$ 402,118,000	$ 388,022,000
Jewelry scrapping sales									50,113,000	57,973,000	96,241,000
Pawn service charges									261,800,000	247,204,000	248,378,000
Other revenues									9,485,000	12,705,000	13,129,000
Total revenues	$ 184,585,000	$ 170,150,000	$ 188,213,000	$ 187,557,000	$ 170,291,000	$ 164,619,000	$ 188,735,000	$ 196,355,000	730,505,000	720,000,000	745,770,000
Merchandise cost of goods sold									258,271,000	267,789,000	248,637,000
Jewelry scrapping cost of goods sold									42,039,000	46,066,000	72,830,000
Other cost of revenues									1,965,000	3,125,000	2,446,000
Net revenues	$ 106,861,000	$ 100,394,000	$ 108,365,000	$ 112,610,000	$ 99,547,000	$ 93,808,000	$ 101,238,000	$ 108,427,000	428,230,000	403,020,000	421,857,000
Operating expenses:
Operations									301,387,000	294,939,000	293,737,000
Administrative									68,101,000	72,986,000	79,944,000
Depreciation and amortization									26,542,000	30,959,000	29,259,000
Loss (gain) on sale or disposal of assets									1,106,000	2,659,000	(5,841,000)
Restructuring									1,921,000	17,080,000	6,664,000
Interest expense									16,477,000	16,385,000	7,911,000
Interest income									(81,000)	(278,000)	(299,000)
Loss (income) from investments in unconsolidated affiliates									255,000	5,473,000	(5,948,000)
Impairment of investments									10,957,000	26,837,000	7,940,000
Other expense									1,202,000	2,187,000	601,000
Income (loss) from continuing operations before income taxes									363,000	(66,207,000)	7,889,000
Operating Segments
Revenues:
Merchandise sales									409,107,000	402,118,000	388,022,000
Jewelry scrapping sales									50,113,000	57,973,000	96,241,000
Pawn service charges									261,800,000	247,204,000	248,378,000
Other revenues									9,485,000	12,705,000	13,129,000
Total revenues									730,505,000	720,000,000	745,770,000
Merchandise cost of goods sold									258,271,000	267,789,000	248,637,000
Jewelry scrapping cost of goods sold									42,039,000	46,066,000	72,830,000
Other cost of revenues									1,965,000	3,125,000	2,446,000
Net revenues									428,230,000	403,020,000	421,857,000
Operating expenses:
Operations									301,387,000	294,939,000	293,737,000
Administrative									0	0	0
Depreciation and amortization									15,425,000	20,283,000	19,524,000
Loss (gain) on sale or disposal of assets									837,000	1,252,000	(6,805,000)
Restructuring									1,738,000	7,378,000	0
Interest expense									234,000	75,000	28,000
Interest income									(32,000)	(120,000)	(21,000)
Loss (income) from investments in unconsolidated affiliates									255,000	5,473,000	(5,948,000)
Impairment of investments									10,957,000	26,837,000	7,940,000
Other expense									1,275,000	1,995,000	226,000
Income (loss) from continuing operations before income taxes									96,154,000	44,908,000	113,176,000
Operating Segments \| U.S. Pawn
Revenues:
Merchandise sales									348,771,000	334,635,000	325,337,000
Jewelry scrapping sales									47,810,000	54,343,000	89,471,000
Pawn service charges									229,893,000	216,211,000	217,891,000
Other revenues									331,000	945,000	1,377,000
Total revenues									626,805,000	606,134,000	634,076,000
Merchandise cost of goods sold									217,268,000	218,953,000	205,144,000
Jewelry scrapping cost of goods sold									40,138,000	42,845,000	66,713,000
Other cost of revenues									0	0	5,000
Net revenues									369,399,000	344,336,000	362,214,000
Operating expenses:
Operations									255,321,000	244,232,000	236,225,000
Administrative									0	0	0
Depreciation and amortization									12,242,000	15,227,000	13,333,000
Loss (gain) on sale or disposal of assets									664,000	995,000	(6,809,000)
Restructuring									993,000	4,016,000	0
Interest expense									125,000	60,000	3,000
Interest income									(2,000)	(42,000)	(18,000)
Loss (income) from investments in unconsolidated affiliates									0	0	0
Impairment of investments									0	0	0
Other expense									0	0	1,000
Income (loss) from continuing operations before income taxes									100,056,000	79,848,000	119,479,000
Operating Segments \| Mexico Pawn
Revenues:
Merchandise sales									60,331,000	65,408,000	60,302,000
Jewelry scrapping sales									2,282,000	3,267,000	6,302,000
Pawn service charges									31,907,000	30,993,000	30,487,000
Other revenues									385,000	1,021,000	1,016,000
Total revenues									94,905,000	100,689,000	98,107,000
Merchandise cost of goods sold									41,002,000	47,371,000	42,044,000
Jewelry scrapping cost of goods sold									1,885,000	2,954,000	5,807,000
Other cost of revenues									0	0	0
Net revenues									52,018,000	50,364,000	50,256,000
Operating expenses:
Operations									38,481,000	43,927,000	48,907,000
Administrative									0	0	0
Depreciation and amortization									2,965,000	4,440,000	5,374,000
Loss (gain) on sale or disposal of assets									169,000	258,000	27,000
Restructuring									543,000	799,000	0
Interest expense									109,000	15,000	25,000
Interest income									(30,000)	(78,000)	(3,000)
Loss (income) from investments in unconsolidated affiliates									0	0	0
Impairment of investments									0	0	0
Other expense									1,273,000	1,988,000	116,000
Income (loss) from continuing operations before income taxes									8,508,000	(985,000)	(4,190,000)
Operating Segments \| Other International
Revenues:
Merchandise sales									5,000	2,075,000	2,383,000
Jewelry scrapping sales									21,000	363,000	468,000
Pawn service charges									0	0	0
Other revenues									8,769,000	10,739,000	10,736,000
Total revenues									8,795,000	13,177,000	13,587,000
Merchandise cost of goods sold									1,000	1,465,000	1,449,000
Jewelry scrapping cost of goods sold									16,000	267,000	310,000
Other cost of revenues									1,965,000	3,125,000	2,441,000
Net revenues									6,813,000	8,320,000	9,387,000
Operating expenses:
Operations									7,585,000	6,780,000	8,605,000
Administrative									0	0	0
Depreciation and amortization									218,000	616,000	817,000
Loss (gain) on sale or disposal of assets									4,000	(1,000)	(23,000)
Restructuring									202,000	2,563,000	0
Interest expense									0	0	0
Interest income									0	0	0
Loss (income) from investments in unconsolidated affiliates									255,000	5,473,000	(5,948,000)
Impairment of investments									10,957,000	26,837,000	7,940,000
Other expense									2,000	7,000	109,000
Income (loss) from continuing operations before income taxes									(12,410,000)	(33,955,000)	(2,113,000)
Corporate
Revenues:
Merchandise sales									0	0	0
Jewelry scrapping sales									0	0	0
Pawn service charges									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
Other cost of revenues									0	0	0
Net revenues									0	0	0
Operating expenses:
Operations									0	0	0
Administrative									68,101,000	72,986,000	79,944,000
Depreciation and amortization									11,117,000	10,676,000	9,735,000
Loss (gain) on sale or disposal of assets									269,000	1,407,000	964,000
Restructuring									183,000	9,702,000	6,664,000
Interest expense									16,243,000	16,310,000	7,883,000
Interest income									(49,000)	(158,000)	(278,000)
Loss (income) from investments in unconsolidated affiliates									0	0	0
Impairment of investments									0	0	0
Other expense									(73,000)	192,000	375,000
Income (loss) from continuing operations before income taxes									$ (95,791,000)	$ (111,115,000)	$ (105,287,000)

Segment Information - Reconciliation of Segment Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting Information [Line Items]
Cash and cash equivalents	$ 65,737	$ 59,124	$ 55,325	$ 29,100
Pawn loans	167,329	159,964
Inventory, net	140,224	124,084
Prepaid expenses and other current assets	33,312	25,077
Investment in unconsolidated affiliate	37,128	56,182
Property and equipment, net	58,455	73,938
Goodwill	253,976	251,646
Intangible assets, net	30,681	30,778
Total assets	983,244	1,188,990
Operating Segments
Segment Reporting Information [Line Items]
Cash and cash equivalents	7,801	9,286
Pawn loans	167,329	159,964
Pawn service charges receivable, net	31,062	30,882
Inventory, net	140,224	124,084
Prepaid expenses and other current assets	2,241	2,601
Investment in unconsolidated affiliate	37,128	56,182
Property and equipment, net	42,943	56,517
Goodwill	253,976	251,646
Intangible assets, net	14,585	14,554
Total assets	697,289	705,716
Operating Segments \| U.S. Pawn
Segment Reporting Information [Line Items]
Cash and cash equivalents	2,547	4,812
Pawn loans	149,791	143,500
Pawn service charges receivable, net	28,368	28,338
Inventory, net	121,183	107,568
Prepaid expenses and other current assets	0	0
Investment in unconsolidated affiliate	0	0
Property and equipment, net	33,326	42,717
Goodwill	247,538	244,330
Intangible assets, net	14,089	14,208
Total assets	596,842	585,473
Operating Segments \| Mexico Pawn
Segment Reporting Information [Line Items]
Cash and cash equivalents	3,724	3,662
Pawn loans	17,538	16,464
Pawn service charges receivable, net	2,694	2,544
Inventory, net	19,038	16,502
Prepaid expenses and other current assets	0	0
Investment in unconsolidated affiliate	0	0
Property and equipment, net	8,995	12,985
Goodwill	6,438	7,316
Intangible assets, net	245	338
Total assets	58,672	59,811
Operating Segments \| Other International
Segment Reporting Information [Line Items]
Cash and cash equivalents	1,530	812
Pawn loans	0	0
Pawn service charges receivable, net	0	0
Inventory, net	3	14
Prepaid expenses and other current assets	2,241	2,601
Investment in unconsolidated affiliate	37,128	56,182
Property and equipment, net	622	815
Goodwill	0	0
Intangible assets, net	251	8
Total assets	41,775	60,432
Corporate
Segment Reporting Information [Line Items]
Total assets	$ 285,955	$ 483,274

Segment Information - Revenues and Long-Lived Assets by Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 184,585	$ 170,150	$ 188,213	$ 187,557	$ 170,291	$ 164,619	$ 188,735	$ 196,355	$ 730,505	$ 720,000	$ 745,770
Long-lived assets	343,112				356,362				343,112	356,362
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									626,805	606,134	634,076
Long-lived assets	326,591				334,541				326,591	334,541
Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									94,905	100,689	98,128
Long-lived assets	15,893				20,995				15,893	20,995
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									8,795	13,177	$ 13,566
Long-lived assets	$ 628				$ 826				$ 628	$ 826

Allowance for Losses and Credit Quality of Consumer Loans - Schedule of Allowance for Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Unsecured short-term consumer loans
Allowance for credit losses and recorded investment in financing receivables
Allowance Balance at Beginning of Period	$ 11,498	$ 14,645	$ 2,928
Charge-offs	(6,435)	(31,428)	(46,968)
Recoveries	3,641	16,315	26,865
Provision	243	12,744	31,817
Translation Adjustment	(1,398)	(778)	3
Allowance Balance at End of Period (a)	7,549	11,498	14,645
Financing Receivable at End of Period	9,661	15,919	31,747
Secured short-term consumer loans
Allowance for credit losses and recorded investment in financing receivables
Allowance Balance at Beginning of Period	2,004	1,049	1,804
Charge-offs	(2,229)	(47,615)	(64,916)
Recoveries	436	43,292	58,453
Provision	(211)	5,278	5,708
Translation Adjustment	0	0	0
Allowance Balance at End of Period (a)	0	2,004	1,049
Financing Receivable at End of Period	0	2,292	8,173
Unsecured long-term consumer loans
Allowance for credit losses and recorded investment in financing receivables
Allowance Balance at Beginning of Period	50,645	38,087	19,849
Charge-offs	(72,524)	(3,162)	(307)
Recoveries	0	255	0
Provision	29,844	25,737	19,608
Translation Adjustment	(7,965)	(10,272)	(1,063)
Allowance Balance at End of Period (a)	0	50,645	38,087
Financing Receivable at End of Period	0	$ 158,293	$ 162,860
Disposed of by Sale \| Grupo Finmart \| Unsecured long-term consumer loans
Allowance for credit losses and recorded investment in financing receivables
Charge-offs	$ (70,200)

Allowance for Losses and Credit Quality of Consumer Loans - Aging Schedule (Details) - Unsecured long-term consumer loans - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Aging analysis of past due financing receivables
Past Due		$ 69,041	$ 41,442
Current Receivable		89,252	119,188
Translation Adjustment		0	2,230
Total Financing Receivable	$ 0	158,293	162,860
Allowance Balance	$ 0	50,645	38,087	$ 19,849
Recorded Investment Over 90 Days Accruing		5,766	1,600
Performing Loans
Aging analysis of past due financing receivables
Past Due		25,504	12,123
Current Receivable		87,272	116,870
Translation Adjustment		0	2,230
Total Financing Receivable		112,776	131,223
Allowance Balance		5,128	6,450
Recorded Investment Over 90 Days Accruing		5,766	1,600
Non-Performing Loans
Aging analysis of past due financing receivables
Past Due		43,537	29,319
Current Receivable		1,980	2,318
Translation Adjustment		0	0
Total Financing Receivable		45,517	31,637
Allowance Balance		45,517	31,637
Recorded Investment Over 90 Days Accruing		0	0
1-30 Days Past Due
Aging analysis of past due financing receivables
Past Due		7,336	6,796
1-30 Days Past Due \| Performing Loans
Aging analysis of past due financing receivables
Past Due		6,783	4,942
1-30 Days Past Due \| Non-Performing Loans
Aging analysis of past due financing receivables
Past Due		553	1,854
31-60 Days Past Due
Aging analysis of past due financing receivables
Past Due		6,880	4,453
31-60 Days Past Due \| Performing Loans
Aging analysis of past due financing receivables
Past Due		6,179	3,546
31-60 Days Past Due \| Non-Performing Loans
Aging analysis of past due financing receivables
Past Due		701	907
61-90 Days Past Due
Aging analysis of past due financing receivables
Past Due		7,389	2,919
61-90 Days Past Due \| Performing Loans
Aging analysis of past due financing receivables
Past Due		6,776	2,035
61-90 Days Past Due \| Non-Performing Loans
Aging analysis of past due financing receivables
Past Due		613	884
Greater than 90 Days Past Due
Aging analysis of past due financing receivables
Past Due		47,436	27,274
Greater than 90 Days Past Due \| Performing Loans
Aging analysis of past due financing receivables
Past Due		5,766	1,600
Greater than 90 Days Past Due \| Non-Performing Loans
Aging analysis of past due financing receivables
Past Due		$ 41,670	$ 25,674

Supplemental Consolidated Financial Information - Supplemental Consolidated Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Pawn service charges receivable, net:
Gross pawn service charges receivable	$ 41,458	$ 39,877
Allowance for uncollectible pawn service charges receivable	(10,396)	(9,025)
Pawn service charges receivable, net	31,062	30,852
Inventory, net:
Gross inventory	146,367	131,174
Inventory reserves	(6,143)	(7,090)
Inventory, net	140,224	124,084
Prepaid expenses and other current assets
Restricted cash		0
Consumer loans, net		0
Consumer loan fees and interest receivable, net		0
Prepaid expenses and other current assets	33,312	25,077
Other assets	2,658	3,231
Restricted cash	4,089	0
Convertible Notes Hedges	37,692	10,505
Other assets, net	44,439	13,736
Trade accounts payable	21,953	36,134
Accrued payroll	4,638	10,955
Bonus accrual	17,946	6,823
Other payroll related expenses	3,485	3,545
Accrued interest	1,856	1,500
Accrued rent and property taxes	11,201	11,491
Deferred revenues	2,852	2,867
Other accrued expenses	17,345	9,692
Guarantee liability	1,258	0
Restructuring reserve	1,751	11,484
Deferred consideration payable	0	15,384
Accounts payable, accrued expenses and other current liabilities	84,285	109,875
Disposed of by Sale \| Grupo Finmart
Prepaid expenses and other current assets
Other accrued expenses	5,200	1,500
Restructuring reserve	8,100
Prepaid expenses and other current assets
Prepaid expenses and other current assets
Restricted cash	3,000	144
Consumer loans, net	2,111	4,709
Consumer loan fees and interest receivable, net	130	697
Guarantee asset	1,209	0
Accounts receivable	15,774	7,093
Prepaid expenses and other	11,088	12,434
Prepaid expenses and other current assets	33,312	$ 25,077
Guarantee liability	$ 1,209

Supplemental Consolidated Financial Information - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Allowance for valuation of inventory:
Valuation and Qualifying Accounts
Balance at Beginning of Period	$ 7,090	$ 16,043	$ 4,246
Charged to Expense	0	0	11,797
Charged to Revenue	0	0	0
Deductions	947	8,953	0
Balance at End of Period	6,143	7,090	16,043
Allowance for uncollectible pawn service charges receivable:
Valuation and Qualifying Accounts
Balance at Beginning of Period	9,025	10,307	9,974
Charged to Expense	0	0	0
Charged to Revenue	1,371	0	333
Deductions	0	1,282	0
Balance at End of Period	10,396	9,025	10,307
Allowance for uncollectible consumer loan fees and interest receivable:
Valuation and Qualifying Accounts
Balance at Beginning of Period	12,045	13,685	462
Charged to Expense	0	0	0
Charged to Revenue	0	0	13,223
Deductions	10,163	1,640	0
Balance at End of Period	1,882	12,045	13,685
Allowance for valuation of deferred tax assets:
Valuation and Qualifying Accounts
Balance at Beginning of Period	19,567	14,721	14,240
Charged to Expense	1,511	4,846	481
Charged to Revenue	0	0	0
Deductions	0	0	0
Balance at End of Period	21,078	$ 19,567	$ 14,721
Grupo Finmart \| Disposed of by Sale \| Allowance for uncollectible consumer loan fees and interest receivable:
Valuation and Qualifying Accounts
Deductions	$ 9,200

Quarterly Information (Unaudited) - Schedule of Quarterly Information (Details) - USD ($)	3 Months Ended								9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Quarterly Information
Total revenues	$ 184,585,000	$ 170,150,000	$ 188,213,000	$ 187,557,000	$ 170,291,000	$ 164,619,000	$ 188,735,000	$ 196,355,000			$ 730,505,000	$ 720,000,000	$ 745,770,000
Net revenues	106,861,000	100,394,000	108,365,000	112,610,000	99,547,000	93,808,000	101,238,000	108,427,000			428,230,000	403,020,000	421,857,000
(Loss) income from continuing operations, net of tax	(17,502,000)	2,778,000	2,307,000	3,419,000	(57,107,000)	(783,000)	(2,675,000)	8,383,000			(8,998,000)	(52,182,000)	3,438,000
Loss from discontinued operations, net of tax	19,636,000	(9,133,000)	(78,250,000)	(11,685,000)	(36,998,000)	(9,454,000)	3,112,000	1,295,000			(79,432,000)	(42,045,000)	(77,474,000)
Net loss	2,134,000	(6,355,000)	(75,943,000)	(8,266,000)	(94,105,000)	(10,237,000)	437,000	9,678,000			(88,430,000)	(94,227,000)	(74,036,000)
Net loss from continuing operations attributable to redeemable noncontrolling interest	(1,097,000)	(666,000)	(5,131,000)	(792,000)	(1,805,000)	(390,000)	(906,000)	(1,934,000)
Net loss attributable to EZCORP, Inc.	$ 3,231,000	$ (5,689,000)	$ (70,812,000)	$ (7,474,000)	$ (92,300,000)	$ (9,847,000)	$ 1,343,000	$ 11,612,000			$ (80,744,000)	$ (89,192,000)	$ (67,717,000)
Basic (loss) income per share attributable to EZCORP:
Continuing operations (usd per share)	$ (0.31)	$ 0.05	$ 0.05	$ 0.06	$ (1.04)	$ (0.01)	$ (0.04)	$ 0.17			$ (0.15)	$ (0.94)	$ 0.08
Discontinued operations (usd per share)	0.37	(0.16)	(1.34)	(0.19)	(0.64)	(0.16)	0.07	0.05			(1.34)	(0.70)	(1.33)
Basic loss per share (usd per share)	0.06	(0.11)	(1.29)	(0.13)	(1.68)	(0.17)	0.03	0.22			(1.49)	(1.64)	(1.25)
Diluted (loss) income per share attributable to EZCORP:
Continuing operations (usd per share)	(0.31)	0.05	0.05	0.06	(1.04)	(0.01)	(0.04)	0.17			(0.15)	(0.94)	0.08
Discontinued operations (usd per share)	0.37	(0.16)	(1.34)	(0.19)	(0.64)	(0.16)	0.07	0.05			(1.34)	(0.70)	(1.33)
Diluted loss per share (usd per share)	$ 0.06	$ (0.11)	$ (1.29)	$ (0.13)	$ (1.68)	$ (0.17)	$ 0.03	$ 0.22			$ (1.49)	$ (1.64)	$ (1.25)
Cash flows from operating activities — year to date	$ 64,403,000	$ 57,937,000	$ 55,739,000	$ (4,468,000)	$ 79,398	$ 50,312	$ 37,790	$ 5,486			$ 64,403,000	$ 79,398,000	$ 74,701,000
Cash flows from investing activities — year to date	6,716,000	(11,537,000)	14,038,000	(9,363,000)	(67,693)	(14,143)	23,935	(8,185)			6,716,000	(67,693,000)	(80,060,000)
Cash flows from financing activities — year to date	$ (63,156,000)	$ (67,910,000)	$ (49,945,000)	$ (21,675,000)	$ 2,402	$ 28,584	$ 25,496	$ 27,428			(63,156,000)	2,402,000	32,515,000
Disposed of by Sale \| Grupo Finmart
Quarterly Information
Loss from discontinued operations, net of tax											(78,872,000)	(14,728,000)	(11,387,000)
Diluted (loss) income per share attributable to EZCORP:
Cash provided by operating activities, discontinued operations									$ 10,926,000	$ (21,523,000)	2,200,000	11,100,000	(7,400,000)
Cash provided by investing activities, discontinued operations									4,590,000	(1,894,000)	$ 42,700,000	$ (41,100,000)	$ (33,500,000)
Cash provided by financing activities, discontinued operations									$ (41,237,000)	$ 37,713,000

Quarterly Information (Unaudited) - Additional Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Quarterly Financial Data [Line Items]
Impairment of investments	$ 11,000		$ 26,800
Impairment of investments, net of tax	7,200		17,400
Pre-tax charges (gains) pertaining to discontinued operations			42,400
Impairment of goodwill			1,700		$ 73,244	$ 12,253	$ 84,158
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
Restructuring	$ 11,800		17,100
Cash Converters International Limited
Quarterly Financial Data [Line Items]
Impairment of investments						26,800
Impairment of investments, net of tax						17,400
Internally developed software and other assets
Quarterly Financial Data [Line Items]
Intangible asset impairment charges			3,700
Discontinued Operations
Quarterly Financial Data [Line Items]
Impairment of goodwill			10,600	$ 10,600	73,244	10,550
U.S. Pawn
Quarterly Financial Data [Line Items]
Impairment charges related to long-lived assets			4,300
U.S. Pawn \| Continuing Operations
Quarterly Financial Data [Line Items]
Impairment of goodwill					0	0
Mexico Pawn
Quarterly Financial Data [Line Items]
Impairment charges related to long-lived assets			1,300
Mexico Pawn \| Continuing Operations
Quarterly Financial Data [Line Items]
Impairment of goodwill					$ 0	1,703
Operating Segments \| U.S. Pawn
Quarterly Financial Data [Line Items]
Impairment charges related to long-lived assets						4,300
Impairment of goodwill		$ 73,200
Operating Segments \| Mexico Pawn
Quarterly Financial Data [Line Items]
Impairment charges related to long-lived assets						$ 1,300
Operating Segments \| Mexico Pawn \| TUYO Reporting Unit \| Continuing Operations
Quarterly Financial Data [Line Items]
Impairment of goodwill			$ 1,700

Restatement of Consolidated Financial Statements (Details)	12 Months Ended		15 Months Ended
	Sep. 30, 2016	Sep. 30, 2014 asset_sale	Dec. 31, 2014 transfer
Grupo Finmart
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Number of structured asset sales		5	6
Unsecured Long Term Consumer Loans - In Payroll
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reserve on past due loans, percent	100.00%
Unsecured Long Term Consumer Loans - In Payroll \| Grupo Finmart
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reserve on past due loans, percent	100.00%	100.00%
Number of days past due that 100% reserve is placed	180 days	180 days