Receivables (Tables)

12 Months Ended

Jun. 30, 2024

Receivables, net of their related allowance, consist of the following:


(in 000s)
As of	June 30, 2024				June 30, 2023
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	5,917	$	16,498	$	6,344	$	19,206
Receivables for U.S. assisted and DIY tax preparation and related fees	18,440		5,332		11,061		6,824
H&R Block's Instant Refund® receivables	2,947		207		8,499		414
Emerald Advance®	17,867		21,360		10,834		7,089
Software receivables from retailers	1,029		—		1,650		—
Royalties and other receivables from franchisees	5,808		—		3,416		—
Wave payment processing receivables	1,078		—		964		—
Other	15,989		427		17,219		1,108


	$	69,075	$	43,824	$	59,987	$	34,641

Schedule Of Receivables Based On Year Of Origination

alances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by tax return year of origination, as of June 30, 2024 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2023	$	2,589	$	1,832
2022 and prior	1,575		1,575

	4,164		$	3,407
Allowance	(1,010)
Net balance	$	3,154

alances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by fiscal year of origination as of June 30, 2024, are as follows:


			(in 000s)
Fiscal year of origination	Balance		Non-Accrual
2024	$	64,847	$	64,847
2023 and prior – Lines of credit and Revolving Loans	7,916		7,916

	72,763		$	72,763
Allowance	(33,536)
Net balance	$	39,227

Schedule Of Activity In The Allowance For Doubtful Accounts

Activity in the allowance for credit losses for EAs and all other short-term and long-term receivables for the years ended June 30, 2024, 2023 and 2022 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2021	$	27,704	$	60,272	$	87,976
Provision for credit losses	14,814		51,993		66,807
Charge-offs, recoveries and other	(16,377)		(61,139)		(77,516)
Balances as of June 30, 2022	26,141		51,126		77,267
Provision for credit losses	16,059		36,231		52,290
Charge-offs, recoveries and other	(14,814)		(52,249)		(67,063)
Balances as of June 30, 2023	27,386		35,108		62,494
Provision for credit losses	33,864		48,703		82,567
Charge-offs, recoveries and other	(27,714)		(38,484)		(66,198)
Balances as of June 30, 2024	$	33,536	$	45,327	$	78,863