RECEIVABLES (Tables)

3 Months Ended

Sep. 30, 2024

Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract]

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


(in 000s)
As of	September 30, 2024				June 30, 2024
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	11,133	$	18,958	$	5,917	$	16,498
Receivables for U.S. assisted and DIY tax preparation and related fees	14,899		5,162		18,440		5,332
H&R Block's Instant Refund® receivables	1,880		135		2,947		207
Emerald Advance®	15,879		23,993		17,867		21,360
Software receivables from retailers	111		—		1,029		—
Royalties and other receivables from franchisees	8,339		—		5,808		—
Wave payment processing receivables	728		—		1,078		—
Other	16,960		404		15,989		427
Total	$	69,929	$	48,652	$	69,075	$	43,824

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 September 30, 2024 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2023	$	1,649	$	1,617
2022 and prior	1,390		1,390

	3,039		$	3,007
Allowance	(1,024)
Net balance	$	2,015

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


(in 000s)
Fiscal year of origination	Balance		Non-Accrual
2024	$	65,608	$	65,608
2023 and prior	7,800		7,800

	73,408		$	73,408
Allowance	(33,536)
Net balance	$	39,872

Schedule of Activity in Allowance For Credit Losses

Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the three months ended September 30, 2024 and 2023 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2024	$	33,536	$	45,327	$	78,863
Provision for credit losses	—		1,024		1,024
Charge-offs, recoveries and other	—		(1,462)		(1,462)
Balances as of September 30, 2024	$	33,536	$	44,889	$	78,425
Balances as of July 1, 2023	$	27,386	$	35,108	$	62,494
Provision for credit losses	328		770		1,098
Charge-offs, recoveries and other	(27,714)		(409)		(28,123)
Balances as of September 30, 2023	$	—	$	35,469	$	35,469