0001144204-12-063077.txt : 20121115 0001144204-12-063077.hdr.sgml : 20121115 20121115124035 ACCESSION NUMBER: 0001144204-12-063077 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20121115 DATE AS OF CHANGE: 20121115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTERN CAPITAL RESOURCES, INC. CENTRAL INDEX KEY: 0001363958 STANDARD INDUSTRIAL CLASSIFICATION: PERSONAL CREDIT INSTITUTIONS [6141] IRS NUMBER: 470848102 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-52015 FILM NUMBER: 121207867 BUSINESS ADDRESS: STREET 1: 2201 WEST BROADWAY CITY: COUNCIL BLUFFS STATE: IA ZIP: 51501 BUSINESS PHONE: 712-322-4020 MAIL ADDRESS: STREET 1: 2201 WEST BROADWAY CITY: COUNCIL BLUFFS STATE: IA ZIP: 51501 FORMER COMPANY: FORMER CONFORMED NAME: URON INC DATE OF NAME CHANGE: 20060524 10-Q 1 v326070_10q.htm FORM 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

x Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended September 30, 2012 or

¨ Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Commission File Number: 000-52015

Western Capital Resources, Inc.

(Exact Name of Registrant as Specified in its Charter)

Minnesota		47-0848102
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification Number)

11550 “I” Street, Suite 150, Omaha, Nebraska 68137

(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code: (402) 551-8888

N/A

(Former name, former address and former fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes þ No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act (check one):

Large accelerated filer ¨	Accelerated filer ¨

Non-accelerated filer ¨	Smaller reporting company þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ¨ No þ

APPLICABLE ONLY TO CORPORATE ISSUERS

As of November 14, 2012, the registrant had outstanding 5,397,780 shares of common stock, no par value per share.

RELIANCE ON SECURITIES EXCHANGE COMMISSION EXEMPTIVE ORDER

PURSUANT TO SECTIONS 17A and 36 of the SECURITIES AND EXCHANGE ACT OF 1934

(SEC Release No. 68224 dated November 14, 2012)

The registrant is filing this Quarterly Report on Form 10-Q, for the period ended September 30, 2012, in reliance on the Securities Exchange Commission’s Exemptive Order, issued pursuant to Sections 17A and 36 of the Securities and Exchange Act of 1934 and contained in SEC Release No. 68224 dated November 14, 2012. The registrant was unable to meet the original filing deadline for the above-referenced report (i.e., November 14, 2012) due primarily to slowdowns in the processing and confirmation of XBRL tagging and accuracy, and the inability of the registrant to consummate a final legal review of such report prior to the close of business on November 14, 2012.

Western Capital Resources, Inc.

Index

	Page
PART I. FINANCIAL INFORMATION
Item 1. Financial Statements	3

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	14

Item 4. Controls and Procedures	22

PART II. OTHER INFORMATION
Item 3. Defaults Upon Senior Securities	22

Item 6. Exhibits	23

SIGNATURES	24

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

WESTERN CAPITAL RESOURCES, INC. AND SUBSIDIARIES

CONTENTS

	Page

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Condensed Consolidated Balance Sheets	3

Condensed Consolidated Statements of Income	4

Condensed Consolidated Statements of Cash Flows	5

Notes to Condensed Consolidated Financial Statements	6

WESTERN CAPITAL RESOURCES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30, 2012			December 31, 2011
	(Unaudited)
ASSETS

CURRENT ASSETS
Cash	$	1,743,026		$	1,909,442
Loans receivable (less allowance for losses of $1,084,000 and $1,001,000)		4,871,611			4,887,813
Inventory		567,275			756,528
Prepaid expenses and other		496,438			451,751
Deferred income taxes		446,000			413,000
TOTAL CURRENT ASSETS		8,124,350			8,418,534

PROPERTY AND EQUIPMENT		789,451			757,747

GOODWILL		12,672,569			12,393,869

INTANGIBLE ASSETS		237,420			309,552

OTHER		160,270			142,074

TOTAL ASSETS	$	21,984,060		$	22,021,776

LIABILITIES AND SHAREHOLDERS’ EQUITY

CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	1,938,234		$	2,323,730
Note payable – short-term		-			1,000,000
Current portion long-term debt		1,936,406			695,123
Preferred dividend payable		5,125,000			3,550,000
Deferred revenue		271,520			314,561
TOTAL CURRENT LIABILITIES		9,271,160			7,883,414

LONG-TERM LIABILITIES
Notes payable – long-term		-			1,210,065
Deferred income taxes		714,000			530,000
TOTAL LONG-TERM LIABILITIES		714,000			1,740,065
TOTAL LIABILITES		9,985,160			9,623,479

SHAREHOLDERS’ EQUITY
Series A convertible preferred stock 10% cumulative dividends, $0.01 par value, $2.10 stated value, 10,000,000 shares authorized, issued and outstanding		100,000			100,000
Common stock, no par value, 240,000,000 shares authorized, 5,397,780 and 7,446,007 shares issued and outstanding		-			-
Additional paid-in capital		17,914,543			18,221,777
Accumulated deficit		(6,015,643	)		(5,923,480	)
TOTAL SHAREHOLDERS’ EQUITY		11,998,900			12,398,297

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	21,984,060		$	22,021,776

See notes to condensed consolidated financial statements.

WESTERN CAPITAL RESOURCES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited)

	Three months ended						Nine months ended
	September 30, 2012			September 30, 2011			September 30, 2012			September 30, 2011
REVENUES
Payday loan fees	$	2,601,109		$	2,514,814		$	7,260,767		$	7,136,583
Phones and accessories		1,763,282			829,639			6,133,307			3,225,502
Cricket service fees		1,380,660			902,296			4,859,027			2,367,769
Installment interest income		315,943			233,003			760,608			313,765
Check cashing fees		145,487			149,596			487,894			536,741
Other income and fees		105,040			76,518			254,657			204,219
		6,311,521			4,705,866			19,756,260			13,784,579

STORE EXPENSES
Salaries and benefits		1,614,820			1,085,630			4,908,008			3,231,238
Phone and accessories cost of sales		1,194,653			534,720			4,125,666			1,925,961
Occupancy		566,214			391,021			1,677,965			1,205,018
Provisions for loan losses		546,080			502,809			1,178,588			956,898
Advertising		82,272			82,146			239,652			247,033
Depreciation		72,779			63,568			212,704			190,592
Amortization of intangible assets		56,385			116,369			172,632			345,017
Other		884,737			577,916			2,408,473			1,699,934
		5,017,940			3,354,179			14,923,688			9,801,691

INCOME FROM STORES		1,293,581			1,351,687			4,832,572			3,982,888

GENERAL & ADMINISTRATIVE EXPENSES
Salaries and benefits		439,792			432,954			1,396,878			1,284,769
Depreciation		5,616			6,582			16,722			16,290
Interest expense		51,114			58,868			180,501			215,633
Other		246,015			258,079			824,634			772,908
		742,537			756,483			2,418,735			2,289,600

INCOME BEFORE INCOME TAXES		551,044			595,204			2,413,837			1,693,288

INCOME TAX EXPENSE		211,000			234,000			931,000			650,000

NET INCOME		340,044			361,204			1,482,837			1,043,288

SERIES A CONVERTIBLE PREFERRED STOCK DIVIDENDS (assumes all paid)		(525,000	)		(525,000	)		(1,575,000	)		(1,575,000	)

NET LOSS AVAILABLE TO COMMON SHAREHOLDERS	$	(184,956	)	$	(163,796	)	$	(92,163	)	$	(531,712	)

NET LOSS PER COMMON SHARE
Basic and diluted	$	(0.03	)	$	(0.02	)	$	(0.02	)	$	(0.07	)

WEIGHTED AVERAGE COMMON SHARES OUTSTANDING -
Basic and diluted		5,397,780			7,446,007			5,767,922			7,446,007

See notes to condensed consolidated financial statements.

WESTERN CAPITAL RESOURCES, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)

	Nine Months Ended
	September 30, 2012			September 30, 2011

OPERATING ACTIVITIES
Net Income	$	1,482,837		$	1,043,288
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation		229,426			206,882
Amortization		172,632			345,017
Deferred income taxes		151,000			147,000
Loss on disposal of property and equipment		-			27,342
Changes in operating assets and liabilities
Loans receivable		16,202			277,637
Inventory		190,853			32,245
Prepaid expenses and other assets		(58,483	)		(183,210	)
Accounts payable and accrued liabilities		(385,496	)		(262,782	)
Deferred revenue		(43,041	)		(33,205	)
Net cash provided by operating activities		1,755,930			1,600,214

INVESTING ACTIVITIES
Purchase of property, equipment and intangibles		(191,130	)		(125,414	)
Acquisitions, net of cash acquired		(455,200	)		(453,000	)
Net cash used by investing activities		(646,330	)		(578,414	)

FINANCING ACTIVITIES
Payments on notes payable – short-term		(1,000,000	)		(1,000,000	)
Payments on notes payable – long-term		(518,782	)		(438,648	)
Advances from notes payable – long-term		550,000			-
Common stock redemption		(307,234	)		-
Net cash used by financing activities		(1,276,016	)		(1,438,648	)

NET DECREASE IN CASH		(166,416	)		(416,848	)

CASH
Beginning of period		1,909,442			2,092,386
End of period	$	1,743,026		$	1,675,538

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Income taxes paid	$	835,968		$	830,234
Interest paid	$	190,607		$	228,256

See notes to condensed consolidated financial statements.

WESTERN CAPITAL RESOURCES, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Basis of Presentation, Nature of Business and Summary of Significant Accounting Policies –

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared according to the instructions to Form 10-Q and Section 210.8-03(b) of Regulation S-X of the Securities and Exchange Commission (SEC) and, therefore, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted.

In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine month periods ended September 30, 2012 are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. For further information, refer to the Consolidated Financial Statements and footnotes thereto included in our Form 10-K as of and for the year ended December 31, 2011. The condensed consolidated balance sheet at December 31, 2011, has been derived from the audited consolidated financial statements at that date, but does not include all of the information and footnotes required by GAAP.

Nature of Business

Western Capital Resources, Inc. (WCR), through its wholly owned operating subsidiaries, Wyoming Financial Lenders, Inc. (WFL) and PQH Wireless, Inc. (PQH), collectively referred to as the “Company,” provides retail financial services and retail cellular phone sales to individuals primarily in the Midwestern and Southwestern United States. As of September 30, 2012, the Company operated 51 “payday” stores and one payday/pawn store in nine states (Colorado, Iowa, Kansas, Nebraska, North Dakota, South Dakota, Utah, Wisconsin and Wyoming) and operated 50 Cricket wireless retail stores in 14 states (Arizona, Colorado, Idaho, Illinois, Indiana, Iowa, Kansas, Missouri, Nebraska, Ohio, Oklahoma, Oregon, Texas and Washington). The condensed consolidated financial statements include the accounts of WCR, WFL, and PQH. All significant intercompany balances and transactions have been eliminated in consolidation.

The Company, through its “payday” division, provides non-recourse cash advance loans, small unsecured installment loans, check cashing and other money services. The short-term consumer loans, known as cash advance loans or “payday” loans, are in amounts that typically range from $100 to $500. Cash advance loans provide customers with cash in exchange for a promissory note with a maturity of generally two to four weeks and the customer’s post-dated personal check for the aggregate amount of the cash advanced plus a fee. The fee varies from state to state, based on applicable regulations and generally ranges from $15 to $22 for each whole or partial increment of $100 borrowed. To repay the cash advance loan, a customer may pay with cash, in which case their personal check is returned to them, or allow the check to be presented to the bank for collection. Installment loans provide customers with cash in exchange for a promissory note with a maturity of generally three to six months. The fee and interest rate on installment loans vary based on applicable regulations. Like cash advance or “payday” loans, installment loans are unsecured.

The Company also provides title loans and other ancillary consumer financial products and services that are complementary to its cash advance-lending business, such as check-cashing services, money transfers and money orders. In our check-cashing business, we primarily cash payroll checks, but we also cash government assistance, tax refund and insurance checks or drafts. Our fees for cashing payroll checks average approximately 2.5% of the face amount of the check, subject to local market conditions, and this fee is deducted from the cash given to the customer for the check. We display our check-cashing fees in full view of our customers on a menu board in each store and provide a detailed receipt for each transaction. Although we have established guidelines for approving check-cashing transactions, we have no preset limit on the size of the checks we will cash.

Our loans and other related services are subject to state regulations (which vary from state to state), federal regulations and local regulations, where applicable.

The Company also operates a Cricket Wireless Retail division that is a premier dealer for Cricket Communications, Inc., reselling cellular phones and accessories and accepting service payments from Cricket customers.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that may affect certain reported amounts and disclosures in the condensed consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from those estimates. Significant management estimates relate to the loans receivable allowance, allocation of and carrying value of goodwill and intangible assets, inventory valuation and obsolescence, and deferred taxes and tax uncertainties.

Revenue Recognition

The Company recognizes fees on cash advance loans on a constant-yield basis ratably over the loans’ terms. Title and installment loan fees and interest are recognized using the interest method except that installment loan origination fees are recognized as they become non-refundable and installment loan maintenance fees are recognized when earned. The Company records revenue from check cashing fees, sales of phones, and accessories and fees from all other services in the period in which the sale or service is completed.

Loans Receivable Allowance

We maintain a loan loss allowance for anticipated losses for our payday, installment and title loans. To estimate the appropriate level of the loan loss allowance, we consider the amount of outstanding loans owed to us, historical loans charged off, current and expected collection patterns and current economic trends. Our current payday loan loss allowance is based on our net write offs, typically expressed as a percentage of loan amounts originated for the last 24 months applied against the principal balance of outstanding loans that we write off. Our current installment loan loss allowance also factors in the delinquency status of loans within the installment portfolio. The Company also periodically performs a look-back analysis on its loan loss allowance to verify that the historical allowance established tracks with the actual subsequent loan write-offs and recoveries. The Company is aware that, as conditions change, it may also need to make additional allowances in future periods.

Included in loans receivable are payday loans that are currently due or past due and payday loans that have not been repaid. This generally is evidenced where a customer’s personal check has been deposited and the check has been returned due to non-sufficient funds in the customer’s account, a closed account, or other reasons. Also included in loans receivable are current and delinquent installment and title loans. Loans are carried at cost less the loans receivable allowance. The Company does not specifically reserve for any individual loan. The Company aggregates loan types for purposes of estimating the loss allowance using a methodology that analyzes historical portfolio statistics and management’s judgment regarding recent trends noted in the portfolio. This methodology takes into account several factors, including the maturity of the store location, charge-off and recovery rates and delinquency status of installment loans. The Company utilizes a software program to assist with the tracking of its historical portfolio statistics. All returned payday items are charged off after 180 days, as collections after that date have not been significant. The loans receivable allowance is reviewed monthly and any adjustment to the loan loss allowance as a result of historical loan performance, current and expected collection patterns and current economic trends is recorded.

Net Income (Loss) Per Common Share

Basic net income (loss) per common share is computed by dividing the income (loss) available to common shareholders by the weighted average number of common shares outstanding for the year. Diluted net income (loss) per common share is computed by dividing the net income (loss) available to common shareholders by the sum of the weighted average number of common shares outstanding plus potentially dilutive common share equivalents (convertible preferred shares) when dilutive. All shares of potentially dilutive Series A Convertible Preferred Stock outstanding at September 30, 2012 and 2011 were anti-dilutive and therefore excluded from the dilutive net income (loss) per share computation.

Segment Reporting

The Company has grouped its operations into two segments – Payday Operations and Cricket Wireless Retail Operations. The Payday Operations segment provides financial and ancillary services. The Cricket Wireless Retail Operations segment is a dealer for Cricket Communications, Inc., reselling cellular phones and accessories and serving as a payment center for Cricket customers.

Recent Accounting Pronouncements

In July 2012, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU permits an entity the option to first assess qualitative factors to determine whether it is more-likely-than-not that an indefinite-lived intangible asset is impaired. The results of the qualitative assessment would be used as a basis in determining whether it is necessary to perform the two-step quantitative impairment test. If the qualitative assessment supports the conclusion that it is more-likely-than-not that the fair value of the asset exceeds its carrying amount, the entity would not need to perform the two-step quantitative impairment test. The objective of this update is to reduce the cost and complexity of performing impairment tests for indefinite-lived intangible assets other than goodwill, and to improve consistency in impairment testing among long-lived asset categories. This ASU is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed prior to the issuance of the final ASU, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. The Company has not early-adopted this ASU and does not believe adoption will have a material effect on its financial condition and results of operations.

No other new accounting pronouncement issued or effective during the fiscal quarter has had or is expected to have a material impact on the condensed consolidated financial statements.

Risks Inherent in the Operating Environment –

The Company’s payday or short-term consumer loan activities are highly regulated under numerous local, state, and federal laws and regulations, which are subject to change. New laws or regulations could be enacted that could have a negative impact on the Company’s lending activities. Over the past few years, consumer advocacy groups and certain media reports have advocated governmental and regulatory action to prohibit or severely restrict deferred presentment cash advances.

The Federal Trade Commission has issued an FTC Consumer Alert (Federal Trade Commission, March 2008, Consumer Alert entitled “Payday Loans Equal Very Costly Cash: Consumers Urged to Consider the Alternatives”) that discourages consumers from obtaining payday loans such as the loans we offer, primarily on the basis that the types of loans we offer are very costly and consumers should consider alternatives to accepting a payday loan. For further information, you may obtain a copy of the alert at www.ftc.gov/bcp/edu/pubs/consumer/alerts/alt060.shtm. The federal government also passed legislation, the 2007 Military Authorization Act, prohibiting us from offering or making our loans to members of the military when the interest and fees calculated as an annual percentage rate exceeds 36%. This limitation effectively prohibits us from utilizing our present business model for cash advance or “payday” lending when dealing with members of the U.S. military, and as a result we do not and do not plan to conduct payday lending business with U.S. military personnel. These facts evidence the widespread belief that our charges relating to our loans are too expensive to be good for consumers. Some consumer advocates and others have characterized payday lending as “predatory.” As a result, there are frequently attempts in the various state legislatures, and occasionally in the U.S. Congress, to limit, restrict or prohibit payday lending.

In July 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act was passed by the U.S. Congress and signed into law. Under the Act, a new Consumer Financial Protection Bureau will consolidate most federal regulation of financial services offered to consumers, and replace the Office of Thrift Supervision’s seat on the FDIC Board. Almost all credit providers, including mortgage lenders, providers of payday loans, other nonbank financial companies, and banks and credit unions with assets over $10 billion, will be subject to new regulations to be passed by the Bureau. While the Bureau does not appear to have authority to make rules limiting interest rates or fees charged, the scope and extent of the Bureau’s authority will nonetheless be broad, and it is expected that the Bureau will address issues such as rollovers or extensions of payday loans and compliance with federal rules and regulations. Future restrictions on the payday lending industry could have serious consequences for the Company.

Any adverse change in present federal laws or regulations that govern or otherwise affect payday lending could result in our curtailment or cessation of operations in certain jurisdictions or locations. Furthermore, any failure to comply with any applicable federal laws or regulations could result in fines, litigation, the closure of one or more store locations or negative publicity. Any such change or failure would have a corresponding impact on our results of operations and financial condition, primarily through a decrease in revenues resulting from the cessation or curtailment of operations, decrease in our operating income through increased legal expenditures or fines, and could also negatively affect our general business prospects as well if we are unable to effectively replace such revenues in a timely and efficient manner or if negative publicity effects our ability to obtain additional financing as needed.

During the 2010 legislative session in Colorado, House Bill 10-1351 was passed into law. This bill amended the Colorado Deferred Deposit Loan Act, the existing payday lending law. The law became effective August 11, 2010 and modified traditional payday lending by changing the single payment advance (with no minimum term) into a single or multiple payment loan with a minimum six month term. It also limited the amount and type of fees that can be charged on these loans, effectively reducing by one-half the fees that can be charged and when the fees may be realized. At present, the Company continues to operate its sole store in Colorado while the impact to profitability of this new law is being assessed.

In May 2010, new laws were enacted in Wisconsin that restrict the number of times a consumer may renew (or rollover) a payday loan. Previously, there were no limits to the number of rollovers permitted. Effective January 1, 2011, consumers in Wisconsin are only allowed to renew a payday loan once, and then lenders are required to offer a 60-day, interest free, payment plan to consumers. As a result of these changes, we introduced an installment loan product in Wisconsin in 2011.

On November 2, 2010, voters in Montana passed Petition Initiative I-164. Effective January 1, 2011, Petition Initiative I-164 capped fees on payday loans at an imputed interest rate of 36%. The Company discontinued its operations in that state on December 31, 2010.

The passage of federal or state laws and regulations could, at any point, essentially prohibit the Company from conducting its payday lending business in its current form. Any such legal or regulatory change would certainly have a material and adverse effect on the Company, its operating results, financial condition and prospects, and perhaps even its viability.

For the nine months ended September 30, 2012 and 2011, the Company had significant revenues by state (shown as a percentage of applicable division’s revenue) as follows:

Payday Division							Cricket Wireless Division
	2012 % of Revenues			2011 % of Revenues				2012 % of Revenues			2011 % of Revenues
Nebraska		26	%		28	%	Missouri		15	%		27	%
Wyoming		15	%		15	%	Nebraska		13	%		20	%
North Dakota		19	%		18	%	Texas		13	%		13	%
Iowa		12	%		12	%	Indiana		11	%		25	%

Loans Receivable –

At September 30, 2012 and December 31, 2011 our outstanding loans receivable aging was as follows:

	Payday and Title Loans						Installment Loans						Total
	September 30, 2012			December 31, 2011			September 30, 2012			December 31, 2011			September 30, 2012			December 31, 2011
Current	$	4,209,634		$	4,373,116		$	408,723		$	252,736		$	4,618,357		$	4,625,852
1-30		297,166			211,550			51,237			85,433			348,403			296,983
31-60		250,715			189,304			16,178			30,526			266,893			219,830
61-90		210,919			186,385			3,677			36,544			214,596			222,929
91-120		208,248			170,622			721			-			208,969			170,622
121-150		158,707			188,983			88			-			158,795			188,983
151-180		139,598			163,614			-			-			139,598			163,614
		5,474,987			5,483,574			480,624			405,239			5,955,611			5,888,813
Allowance for losses		(1,028,000	)		(942,000	)		(56,000	)		(59,000	)		(1,084,000	)		(1,001,000	)
	$	4,446,987		$	4,541,574		$	424,624		$	346,239		$	4,871,611		$	4,887,813

Loans Receivable Allowance –

As a result of the Company’s collection efforts, it historically writes off approximately 42% of the returned payday items. Based on days past the check return date, write-offs of payday returned items historically have tracked at the following approximate percentages: 1 to 30 days – 42%; 31 to 60 days – 67%; 61 to 90 days – 84%; 91 to 120 days – 88%; and 121 to 180 days – 91%. A rollforward of the Company’s loans receivable allowance for the nine months ended September 30, 2012 and 2011 is as follows:

	Nine Months Ended September 30,
	2012			2011

Loans receivable allowance, beginning of period	$	1,001,000		$	1,165,000
Provision for loan losses charged to expense		1,178,588			956,898
Charge-offs, net		(1,095,588	)		(1,135,898	)
Loans receivable allowance, end of period	$	1,084,000		$	986,000

Segment Information –

Segment information related to the three and nine months ended September 30, 2012 and 2011 is set forth below:

	Three Months Ended September 30, 2012							Three Months Ended September 30, 2011
	Payday		Cricket Wireless			Total		Payday		Cricket Wireless			Total

Revenues from external customers	$	3,185,296	$	3,126,225		$	6,311,521	$	2,979,160	$	1,726,706		$	4,705,866
Net income (loss)	$	419,095	$	(79,051	)	$	340,044	$	410,317	$	(49,113	)	$	361,204

	Nine Months Ended September 30, 2012						Nine Months Ended September 30, 2011
	Payday		Cricket Wireless		Total		Payday		Cricket Wireless			Total

Revenues from external customers	$	8,814,127	$	10,942,133	$	19,756,260	$	8,223,987	$	5,560,592		$	13,784,579
Net income (loss)	$	1,160,467	$	322,370	$	1,482,837	$	1,125,555	$	(82,267	)	$	1,043,288
Total segment assets	$	15,339,215	$	6,644,845	$	21,984,060	$	14,716,708	$	5,445,827		$	20,162,535

Notes Payable –

On January 26, 2011, WERCS extended the maturity of the promissory note made by WERCS to WFL, pursuant to the Business Loan Agreement dated April 1, 2010 and an accompanying $2,000,000 promissory note to WFL, to April 1, 2012. In March 2011, as required by the terms of the note extension, the Company paid $1,000,000 toward the principal balance on the WERCS promissory note. On March 14, 2012, the Company repaid the remaining principal balance and all accrued and unpaid interest under the WERCS credit facility.

The Company drew an additional $550,000 on the existing note payable with River City Equity, Inc, a related party, during the first three quarters of 2012. Total advanced on the $2,000,000 credit facility as of September 30, 2012 was $1,550,000. The note matures September 30, 2013 and is collateralized by substantially all assets of Western Capital Resources, Inc.

Preferred Stock Dividend –

Reconciliations of the cumulative preferred stock dividend payable are as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011

Balance due, beginning of the period	$	4,600,000	$	2,500,000	$	3,550,000	$	1,450,000
Current period preferred dividends payable		525,000		525,000		1,575,000		1,575,000
Preferred dividends paid		-		-		-		-
Balance due, end of the period	$	5,125,000	$	3,025,000	$	5,125,000	$	3,025,000

In addition, the Company has $525,000 of third quarter unaccrued cumulative preferred dividends from September 30, 2012 and 2011 that became due and payable October 15, 2012 and 2011, respectively.

Other Expense –

A breakout of other expense is as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011

Store expenses
Bank fees	$	79,957	$	61,431	$	237,194	$	196,279
Collection costs		125,368		86,276		360,894		292,206
Repairs & maintenance		67,860		37,202		163,383		110,668
Supplies		90,267		52,757		276,788		130,099
Telephone		36,114		33,229		113,593		99,793
Utilities and network lines		189,400		117,957		525,059		353,398
Other		295,771		189,064		731,562		517,491
	$	884,737	$	577,916	$	2,408,473	$	1,699,934

General & administrative expenses
Professional fees	$	43,722	$	29,323	$	190,936	$	194,193
Management and consulting fees		137,687		142,750		409,129		359,867
Other		64,606		86,006		224,569		218,848
	$	246,015	$	258,079	$	824,634	$	772,908

Acquisitions –

In February 2012, the Company acquired three Cricket corporate-owned stores. Two of the stores are located in McAllen, Texas and one in Laredo, Texas.

In May 2012, the Company acquired two Cricket dealer-owned stores in separate transactions. One was located in Omaha, Nebraska and the other in Spokane, Washington.

	Fair Value

Inventory	$	1,600
Property and equipment		72,500
Intangible assets		98,000
Goodwill		278,700
Other non-current assets		4,400
	$	455,200

The results of the operations for the acquired locations have been included in the condensed consolidated financial statements since the date of the acquisitions. The following table presents the unaudited pro forma results of continuing operations for the three and nine months ended September 30, 2012 and 2011, as if the acquisitions had been consummated at the beginning of each period presented. The pro forma results of continuing operations are prepared for comparative purposes only and do not necessarily reflect the results that would have occurred had the acquisitions occurred at the beginning of the year presented or the results which may occur in the future.

	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011

Pro forma revenue	$	6,312,000		$	5,049,000		$	20,081,000		$	15,038,000
Pro forma net income	$	340,000		$	389,000		$	1,534,000		$	1,204,000
Pro forma net income (loss) per common share – basic and diluted	$	(0.03	)	$	(0.02	)	$	(0.01	)	$	(0.05	)

In April 2012 the Company executed an Asset Purchase Agreement to acquire one Cricket retail storefront for a purchase price of $160,000. The Company acquired the store on October 14, 2012. As a condition of the agreement, the Company opened one relocated Cricket retail storefront (opened September 2012) and will open two additional Cricket retail storefronts before November 30, 2012.

10.

Consulting Agreement –

On March 7, 2012, a consulting agreement with Mr. Richard Miller, the Chairman of the Board, was approved by the Company’s Board of Directors. The agreement provides for consulting fees in the amount of $100,000 and contains the same terms and conditions as the earlier agreement that expired March 31, 2012.

11.

Management and Advisory Agreement –

Effective June 21, 2012, the Company entered into an Amended and Restated Management and Advisory Agreement with Blackstreet Capital Management, LLC, a Delaware limited liability company. The amended and restated agreement increases the management fee payable to Blackstreet to the greater of (i) $330,750 per year (subject to annual increases of five percent) or (ii) five percent of Western Capital’s EBITDA. The amended and restated agreement also requires the Company to pay Blackstreet a fee in an amount equal to two percent of the gross proceeds of any debt or equity financing, and a fee in an amount equal to $400,000 (plus a $60,000 increase in the management fee payable under the agreement) upon the closing of an acquisition in consideration for Blackstreet’s referral to the Company of such acquisition opportunity and assistance in the performance of due diligence services relating thereto. The Company will not, however, be obligated to accept and pursue any acquisition referrals made by Blackstreet. Finally, the amended and restated agreement provides that a termination fee will be paid to Blackstreet in the event that the Company terminates the agreement in connection with a sale of all or substantially all of the assets of the Company to, or any merger or other transaction with, an unaffiliated entity, which transaction results in the holders of a majority of the stock of the Company immediately prior to such transaction owning less than 50% of the stock of the Company (or any successor entity) after giving effect to the transaction.

12.

Rights Offering –

On June 18, 2012, the Company filed a registration statement with the SEC on Form S-1 relating to the proposed distribution of subscription rights (for no consideration) to the existing shareholders of the Company and the related public offer and sale of common stock to such shareholders.

Gross proceeds from the sale of shares of common stock, assuming the exercise of all subscription rights to be distributed up to the maximum amount contemplated in the registration statement, would be $4.5 million.

The Company filed amendments to the registration statement on July 27, August 28, September 18, and October 9, 2012. The SEC declared the registration statement, as amended, effective on October 15. The Company distributed the subscription rights on such date and commenced its registered rights offering of common stock. This offering is expected to terminate on November 14, 2012.

13.

Common Stock Repurchases –

In February and March 2012, the Company repurchased an aggregate of 2,048,227 shares of its common stock from four shareholders at $0.15 per share for a total repurchase cost of $307,234.

14.

Subsequent Events –

Registration Statement

On October 9, 2012, the Company filed an amendment to its registration statement on Form S-1. This amended the earlier filing made on September 20, 2012. The SEC declared the registration statement effective on October 15, 2012.

Related Party Transaction.

In October 2012 the Company entered into a lease for property owned by an officer of the Company and another related party. The lease is for a term of 5 years and has monthly base rental payments of $5,000 per month. The lease is at terms substantially similar to other leases for property near that location. The lease transaction was approved by the Board of Directors and the related party abstained from voting. This property will be used for a new Cricket retail storefront and for a relocated payday storefront. This lease replaces one of the existing related party leases that relates to the relocated payday storefront.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

Some of the statements made in this report are “forward-looking statements,” as that term is defined under Section 27A of the Securities Act and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements are based upon our current expectations and projections about future events. Whenever used in this report, the words “believe,” “anticipate,” “intend,” “estimate,” “expect” and similar expressions, or the negative of such words and expressions, are intended to identify forward-looking statements, although not all forward-looking statements contain such words or expressions. The forward-looking statements in this report are primarily located in the material set forth under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations” (Part I, Item 2), but may be found in other parts of this report as well. These forward-looking statements generally relate to our plans, objectives and expectations for future operations and are based upon management’s current estimates and projections of future results or trends. Although we believe that our plans and objectives reflected in or suggested by these forward-looking statements are reasonable, we may not achieve these plans or objectives. You should read this report completely and with the understanding that actual future results may be materially different from what we expect. We will not necessarily update forward-looking statements even though our situation may change in the future.

Specific factors that might cause actual results to differ from our expectations or may affect the value of the common stock, include, but are not limited to:

Changes in local, state or federal laws and regulations governing lending practices, or changes in the interpretation of such laws and regulations;

Litigation and regulatory actions directed toward our industry or us, particularly in certain key states and/or nationally;

Our need for additional financing, and

Unpredictability or uncertainty in financing markets which could impair our ability to grow our business through acquisitions.

Other factors that could cause actual results to differ from those implied by the forward-looking statements in this report are more fully described in the “Risk Factors” section of our Annual Report on Form 10-K for the fiscal year ended December 31, 2011.

Industry data and other statistical information used in this report are based on independent publications, government publications, reports by market research firms or other published independent sources. Some data are also based on our good faith estimates, derived from our review of internal surveys and the independent sources listed above. Although we believe these sources are reliable, we have not independently verified the information.

General Overview

We provide (through Wyoming Financial Lenders, Inc.) retail financial services to individuals primarily in the Midwestern and Southwestern United States. These services include non-recourse cash advance loans, small unsecured installment loans, pawn loans, check cashing and other money services. As of September 30, 2012, we operated 51 “payday” stores and one payday/pawn store in nine states (Colorado, Iowa, Kansas, Nebraska, North Dakota, South Dakota, Utah, Wisconsin and Wyoming).

We provide short-term consumer loans—known as “payday” or “cash advance” loans—in amounts that typically range from $100 to $500. Cash advance loans provide customers with cash in exchange for a promissory note with a maturity of generally two to four weeks and the customer’s post-dated personal check for the aggregate amount of the cash advance, plus a fee. The fee varies from state to state based on applicable regulations, and generally ranges from $15 to $22 for each whole or partial increment of $100 borrowed. To repay the cash advance loan, a customer may pay with cash, in which case their personal check is returned to them, or allow the check to be presented to the bank for collection. Installment loans provide customers with cash in exchange for a promissory note with a maturity of generally three to six months. The fee and interest rate on installment loans vary based on applicable regulations. Like cash advance or payday loans, installment loans are unsecured. All of our payday loans, installment loans and other services are subject to state regulations (which vary from state to state), federal regulations and local regulation, where applicable.

In August 2012, we expanded our Grand Island, Nebraska, payday location to include a pawn store. From time to time we may expand other payday locations to include pawn operations, acquire existing pawn store locations or introduce pawn services in new locations.

We also operate (through PQH Wireless, Inc.) wireless retail stores as an authorized dealer of Cricket Wireless and Revol Wireless products and services. We opened our first wireless location for Revol products and services on October 1, 2012. Authorized dealers are permitted to sell the carrier’s line and generally locate their store operations in areas with a strong potential customer base where the carrier does not maintain a corporate storefront. These locations are generally within the urban core or surrounding areas of a community. We are an authorized premier Cricket dealer, and as such, we are only permitted to sell the Cricket line of prepaid cellular phones at our Cricket retail stores. As of September 30, 2012, we operated 50 Cricket wireless retail stores in 14 states (Arizona, Colorado, Idaho, Illinois, Indiana, Iowa, Kansas, Missouri, Nebraska, Ohio, Oklahoma, Oregon, Texas and Washington). We are in the process of opening four Revol stores in Ohio. The 24 Cricket storefront additions from September 2011 through September 2012 accounted for approximately 55% of our 2012 year-to-date wireless division revenue and gross profit.

Our expenses primarily relate to the operations of our various stores. The most significant expenses include salaries and benefits for our store employees, phones and accessories, provisions for payday loan losses and occupancy expenses for our leased real estate. Our other significant expenses are general and administrative, which includes compensation of employees, professional fees for compliance, external reporting, audit and legal services, and management/consulting fees.

With respect to our cost structure, phone and accessory cost of sales and salaries and benefits are two of our largest costs and are driven primarily by the number of storefronts operated throughout the period and seasonal fluctuation in sales volumes. Occupancy costs make up our third largest expense item. Our provision for losses is also a significant expense. We have experienced seasonality in our Cricket operations, with the first and fourth quarters typically being our strongest periods as a result of broader economic factors, such as holiday spending habits at the end of each year and income tax refunds during the first quarter.

We evaluate our stores based on revenue growth, gross profit contributions and loss ratio (which is losses as a percentage of payday loan fees), with consideration given to the length of time the branch has been open and its geographic location. We evaluate changes in comparable branch financial and other measures on a routine basis to assess operating efficiency. We define comparable branches as those branches that are open during the full periods for which a comparison is being made. For example, comparable branches for the annual analysis we undertook as of December 31, 2011 have been open at least 24 months on that date. We monitor newer branches for their progress toward profitability and rate of loan growth, units sold, or payment volume.

The contraction of the payday loan industry has followed, and continues to be significantly affected by, payday lending legislation and regulation in the various states and nationally. We actively monitor and evaluate legislative and regulatory initiatives in each of the states and nationally, and are involved with the efforts of the various industry lobbying efforts. To the extent that states enact legislation or regulations that negatively impacts payday lending, whether through preclusion, fee reduction or loan caps, our business could be adversely affected. In Nebraska, legislation was introduced in 2008 (but did not advance) to ban all cash advance or payday loans in Nebraska. Despite the defeat of this legislation, since we derived approximately 28% of our 2011 and 26% of our year-to-date 2012 total payday revenues in Nebraska, any subsequent attempts to pass similar legislation in Nebraska, or other legislation that would restrict our ability to make cash advance loans in Nebraska, would pose significant risks to our business.

To further diversify our geographic reach, our strategic expansion plans involve the expansion and diversification of our product and service offerings. For this reason, we have focused, and expect to continue to focus, a significant amount of time and resources on the conversion of select payday locations to joint pawn/payday locations and development of our Cricket Wireless retail stores. In an effort to expand our product and service offerings within the Payday division we intend to introduce pawn stores into a limited number of existing payday locations. We believe that successful expansion, both geographically and product- and service-wise, will help to mitigate the regulatory and economic risk inherent in our business by making us less reliant on (i) cash advance lending alone and (ii) any particular aspect of our business that is concentrated geographically.

A summary table of the number of stores operated during the periods ended September 30, 2012 and 2011 follows:

	3 Months Ended September 30, 2012								3 Months Ended September 30, 2011
	Payday			Payday/Pawn		Wireless			Payday		Payday/Pawn		Wireless
Beginning		52			-		50			51		-		29
Acquired / Launched		-			-		1			-		-		3
Converted		(1	)		1		-			-		-		-
Closed		-			-		(1	)		-		-		(1	)
Ending		51			1		50			51		-		31

	9 Months Ended September 30, 2012								9 Months Ended September 30, 2011
	Payday			Payday/Pawn		Wireless			Payday		Payday/Pawn		Wireless
Beginning		52			-		45			51		-		31
Acquired / Launched		-			-		6			-		-		3
Converted		(1	)		1		-			-		-		-
Closed		-			-		(1	)		-		-		(3	)
Ending		51			1		50			51		-		31

Discussion of Critical Accounting Policies

Our condensed consolidated financial statements and accompanying notes have been prepared in accordance with accounting principles generally accepted in the United States of America applied on a consistent basis. The preparation of these financial statements requires us to make a number of estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. We evaluate these estimates and assumptions on an ongoing basis. We base these estimates on the information currently available to us and on various other assumptions that we believe are reasonable under the circumstances. Actual results could vary materially from these estimates under different assumptions or conditions.

Our significant accounting policies are discussed in Note 1, “Basis of Presentation, Nature of Business and Summary of Significant Accounting Policies,” of the notes to our condensed consolidated financial statements included in this report. We believe that the following critical accounting policies affect the more significant estimates and assumptions used in the preparation of our condensed consolidated financial statements.

Loans Receivable Allowance

We maintain a loan loss allowance for anticipated losses for our payday, installment and title loans. To estimate the appropriate level of the loan loss allowance, we consider the amount of outstanding loans owed to us, historical loans charged off, current and expected collection patterns and current economic trends. Our current payday loan loss allowance is based on our net write offs, typically expressed as a percentage of loan amounts originated for the last 24 months applied against the balance of outstanding loans that we write off. Our current installment loan loss allowance also factors in the delinquency status of loans within the installment loan portfolio. We also periodically perform a look-back analysis on its loan loss allowance to verify that the historical allowance established tracks with the actual subsequent loan write-offs and recoveries. We are aware that, as conditions change, we may also need to make additional allowances in future periods.

Included in loans receivable are cash advance loans that are currently due or past due and cash advance loans that have not been repaid. This generally is evidenced where a customer’s personal check has been deposited and the check has been returned due to non-sufficient funds in the customer’s account, a closed account, or other reasons. Also included in loans receivable are current and delinquent installment and title loans. Loans are carried at cost less the loans receivable allowance. The Company does not specifically reserve for any individual loan. The Company aggregates loans for purposes of estimating the allowance using a methodology that analyzes historical portfolio statistics and management’s judgment regarding recent trends noted in the portfolio. This methodology takes into account several factors, including the maturity of the store location, charge-off and recovery rates, and delinquency status of installment loans. The Company utilizes a software program to assist with the tracking of its historical portfolio statistics. As a result of the Company’s collection efforts, it historically writes off approximately 42% of the returned items. Based on days past the check return date, write-offs of returned items historically have tracked at the following approximate percentages: 1 to 30 days – 42%; 31 to 60 days – 67%; 61 to 90 days – 84%; 91 to 120 days – 88%; and 121 to 180 days – 91%. All returned payday items are charged off after 180 days, as collections after that date have not been significant. The loan loss allowance is reviewed monthly and any adjustment to the loan loss allowance as a result of historical loan performance, current and expected collection patterns and current economic trends is recorded.

A rollforward of the Company’s loans receivable allowance for the nine months ended September 30, 2012 and 2011 is as follows:

	Nine Months Ended September 30,
	2012			2011

Loans receivable allowance, beginning of period	$	1,001,000		$	1,165,000
Provision for loan losses charged to expense		1,178,588			956,898
Charge-offs, net		(1,095,588	)		(1,135,898	)
Loans receivable allowance, end of period	$	1,084,000		$	986,000

Valuation of Long-lived and Intangible Assets

The Company assesses the impairment of long-lived and intangible assets whenever events or changes in circumstances indicate that the carrying value may not be recoverable; goodwill is analyzed on an annual basis. Factors that could trigger an impairment review include significant underperformance relative to expected historical or projected future cash flows, significant changes in the manner of use of acquired assets or the strategy for the overall business, and significant negative industry trends. When management determines that the carrying value of long-lived and intangible assets may not be recoverable, impairment is measured based on the excess of the assets’ carrying value over the estimated fair value.

Results of Operations – Three Months Ended September 30, 2012 Compared to Three Months Ended September 30, 2011

For the three-month period ended September 30, 2012, net income was $.34 million compared to net income of $.36 million for the three months ended September 30, 2011. During the three months ended September 30, 2012, income from operations before income taxes was $.55 million compared to $.60 million for the three months ended September 30, 2011. Current versus prior year, we operated one additional payday store and 19 additional Cricket storefronts. The major components of revenues, store expenses, general and administrative expenses, and income tax expense are discussed below.

Revenues

The following table summarizes our revenues for the three months ended September 30, 2012 and 2011, respectively:

	Three Months Ended September 30,				% Change Year			Three Months Ended September 30,
	2012		2011		Over Year			2012			2011
								(percentage of revenues)

Payday loan fees	$	2,601,109	$	2,514,814		3.4	%		41.2	%		53.4	%
Phones and accessories		1,763,282		829,639		112.5	%		27.9	%		17.6	%
Cricket service fees		1,380,660		902,296		53.0	%		21.9	%		19.2	%
Installment interest income		315,943		233,003		35.6	%		5.0	%		5.0	%
Check cashing fees		145,487		149,596		(2.7	)%		2.3	%		3.2	%
Other income and fees		105,040		76,518		37.3	%		1.7	%		1.6	%
Total	$	6,311,521	$	4,705,866		34.1	%		100.0	%		100.0	%

Revenues totaled $6.31 million for the three months ended September 30, 2012, compared to $4.71 million for the three months ended September 30, 2011. The increase in total revenues resulted primarily from higher Cricket division revenue which can be attributed to our recent acquisitions. During the three-month periods ended September 30, 2012 and 2011, we originated approximately $18.00 million and $17.9 million in cash advance loans, respectively. Our average cash advance loan (including fees) totaled approximately $384 and $381 during the three-month periods ended September 30, 2012 and 2011, respectively. Our average fee for the three-month periods ended September 30, 2012 and 2011 was $55.

Store Expenses

The following table summarizes our store expenses for the three months ended September 30, 2012 and 2011, respectively:

	Three Months Ended September 30,				% Change Year			Three Months Ended September 30,
	2012		2011		Over Year			2012			2011
								(percentage of revenues)
Store Expenses:
Salaries and benefits	$	1,614,820	$	1,085,630		48.7	%		25.5	%		23.0	%
Phone and accessories cost of sales		1,194,653		534,720		123.4	%		18.9	%		11.4	%
Occupancy		566,214		391,021		44.8	%		9.0	%		8.3	%
Provisions for loan losses		546,080		502,809		8.6	%		8.7	%		10.7	%
Advertising		82,272		82,146		0.2	%		1.3	%		1.7	%
Depreciation		72,779		63,568		14.5	%		1.2	%		1.4	%
Amortization of intangible assets		56,385		116,369		(51.5	)%		0.9	%		2.5	%
Other		884,737		577,916		53.1	%		14.0	%		12.3	%
	$	5,017,940	$	3,354,179		49.6	%		79.5	%		71.3	%

As the table above demonstrates, total expenses associated with store operations for the three months ended September 30, 2012 were $5.02 million, compared to $3.35 million for the three months ended September 30, 2011, or a 49.6% increase for the interim periods. The major components of these expenses are salaries and benefits for our store employees, provision for loan losses, costs of sales for phones and accessories, occupancy costs relating to our store leaseholds, advertising expenses, depreciation of store equipment and leasehold improvements, amortization of intangible assets and other expenses associated with store operations.

Overall, our most significant store expenses for the three months ended September 30, 2012 and 2011 related to phone and accessory costs, salaries and benefits for our store employees, occupancy costs and provision for loan losses. A discussion and analysis of the various components of our store expenses appears below.

Salaries and Benefits. Payroll and related costs at the store level were $1.61 million compared to $1.09 million for the three-month periods ended September 30, 2012 and 2011, respectively. The increase is attributed to the wireless division expansion.

Phone and Accessories Cost of Sales. For the three months ended September 30, 2012, our costs of sales were $1.20 million compared to $.53 million for the same period in 2011. The increase in our Cricket Wireless segment phone and accessory costs resulted from operating additional storefronts in 2012 and from a change in the structure of dealer compensation from Cricket, which change decreased our margins while increasing fees to dealers.

Occupancy Costs. Occupancy expenses, consisting mainly of store leases, were $.57 million for the three months ended September 30, 2012 versus $.39 million for the three months ended September 30, 2011. The increase is attributed to the wireless division expansion.

Provisions for Loan Losses. For the three months ended September 30, 2012, our provisions for loan losses were $.55 million compared to $.50 million for the three months ended September 30, 2011. Our provisions for loan losses represented approximately 18.8% and 18.2% of our loan revenue for the three months ended September 30, 2012 and 2011, respectively. The increase can be attributed to our introduction of an installment loan product which has higher loss rates than payday loans. Due to the inability to foretell the scope and duration of the current economic recovery, there exists uncertainty in how significant our total 2012 loan losses may or may not be and how they may differ from 2011.

Advertising. Advertising and marketing expenses remained consistent at $.08 million for the three months ended September 30, 2012 and 2011. In general, we expect that our marketing and advertising expenses for 2012 to remain consistent.

Depreciation. Depreciation, relating to store equipment and leasehold improvements, increased to $.07 million for the three months ended September 30, 2012 compared to $.06 million for the three months ended September 30, 2011.

Amortization of Intangible Assets. Amortization of intangible assets decreased to $.06 million for the three months ended September 30, 2012 from $.12 million for the three month ended September 30, 2011.

Other Store Expenses. Other expenses increased to $.88 million for the three months ended September 30, 2012 from $.58 million for the three months ended September 30, 2011.

General and Administrative Expenses

The following table summarizes our general and administrative expenses for the three months ended September 30, 2012 and 2011, respectively:

	Three Months Ended September 30,				% Change Year			Three Months Ended September 30,
	2012		2011		Over Year			2012			2011
								(percentage of revenues)
General & Administrative Expenses:
Salaries and benefits	$	439,792	$	432,954		1.6	%		7.0	%		9.2	%
Depreciation		5,616		6,582		(14.7	)%		0.1	%		0.1	%
Interest expense		51,114		58,868		(13.2	)%		0.8	%		1.3	%
Other expense		246,015		258,079		(4.7	)%		3.9	%		5.5	%
	$	742,537	$	756,483		(1.8	)%		11.8	%		16.1	%

Total general and administrative costs for the three months ended September 30, 2012 were $.74 million compared to $.76 million for the period ended September 30, 2011. For the three months ended September 30, 2012, the major components of these costs were salaries and benefits for our corporate headquarters operations and executive management, interest expense, and other general and administrative expenses. A discussion and analysis of the various components of our general and administrative costs appears below:

Salaries and Benefits. Salaries and benefits expenses for the three months ended September 30, 2012 were $.44 million, a $.01 million increase from the $.43 million in such expenses during period ended September 30, 2011.

Interest. Interest expense for the three months ended September 30, 2012 was $.05 million compared to $.06 million for the three months ended September 30, 2011.

Other General and Administrative Expenses. Other general and administrative expenses, such as professional fees, management and consulting fees, utilities, office supplies, and other minor costs associated with corporate headquarters activities, decreased $.01 million to $.25 million for the three months ended September 30, 2012 compared to $.26 million from the three months ended September 30, 2011.

Income Tax Expense

Income tax expense for the three months ended September 30, 2012 was $.21 million compared to income tax expense of $.23 million for the three months ended September 30, 2011, an effective rate of 38% and 39%, respectively.

Results of Operations – Nine Months Ended September 30, 2012 Compared to Nine Months Ended September 30, 2011

For the nine-month period ended September 30, 2012, net income was $1.48 million compared to net income of $1.04 million for the nine months ended September 30, 2011. During the nine months ended September 30, 2012, income from operations before income taxes was $2.41 million compared to $1.70 million for the nine months ended September 30, 2011. Through September 30, 2012, during some point throughout the year we operated 52 payday and 51 wireless retail storefronts compared to 51 and 34 storefronts for the same period in 2011. The major components of revenues, store expenses, general and administrative expenses, and income tax expense are discussed below.

Revenues

The following table summarizes our revenues for the nine months ended September 30, 2012 and 2011, respectively:

	Nine Months Ended September 30,				% Change Year			Nine Months Ended September 30,
	2012		2011		Over Year			2012			2011
								(percentage of revenues)

Payday loan fees	$	7,260,767	$	7,136,583		1.7	%		36.8	%		51.8	%
Phones and accessories		6,133,307		3,225,502		90.2	%		31.0	%		23.4	%
Cricket service fees		4,859,027		2,367,769		105.2	%		24.6	%		17.2	%
Installment interest income		760,608		313,765		142.4	%		3.8	%		2.2	%
Check cashing fees		487,894		536,741		(9.1	)%		2.5	%		3.9	%
Other income and fees		254,657		204,219		24.7	%		1.3	%		1.5	%
Total	$	19,756,260	$	13,784,579		43.3	%		100.0	%		100.0	%

Revenues totaled $19.76 million for the nine months ended September 30, 2012, compared to $13.78 million for the nine months ended September 30, 2011. The increase in total revenues resulted primarily from higher Cricket division revenue which can be attributed to our recent acquisitions. During the nine-month periods ended September 30, 2012 and 2011, we originated approximately $50.37 million and $49.31 million in cash advance loans, respectively. Our average loan (including fees) totaled approximately $383 and $379 during the nine-month periods ended September 30, 2012 and 2011, respectively. Our average fee for each of the nine-month periods ended September 30, 2012 and 2011 was $55.

Store Expenses

The following table summarizes our store expenses for the nine months ended September 30, 2012 and 2011, respectively:

	Nine Months Ended September 30,				% Change Year			Nine Months Ended September 30,
	2012		2011		Over Year			2012			2011
								(percentage of revenues)
Store Expenses:
Salaries and benefits	$	4,908,008	$	3,231,238		51.9	%		24.8	%		23.4	%
Phone and accessories cost of sales		4,125,666		1,925,961		114.2	%		20.9	%		14.0	%
Occupancy		1,677,965		1,205,018		39.2	%		8.5	%		8.7	%
Provisions for loan losses		1,178,588		956,898		23.2	%		6.0	%		6.9	%
Advertising		239,652		247,033		(3.0	)%		1.2	%		1.8	%
Depreciation		212,704		190,592		11.6	%		1.1	%		1.4	%
Amortization of intangible assets		172,632		345,017		(50.0	)%		0.9	%		2.5	%
Other		2,408,473		1,699,934		41.7	%		12.2	%		12.3	%
	$	14,923,688	$	9,801,691		52.3	%		75.5	%		71.1	%

As the table above demonstrates, total expenses associated with store operations for the nine months ended September 30, 2012 were $14.9 million, compared to $9.80 million for the nine months ended September 30, 2011, or a 52.3% increase for the interim periods. The major components of these expenses are salaries and benefits for our store employees, provision for loan losses, costs of sales for phones and accessories, occupancy costs relating to our store leaseholds, advertising expenses, depreciation of store equipment and leasehold improvements, amortization of intangible assets and other expenses associated with store operations.

Overall, our most significant store expenses for the nine months ended September 30, 2012 and 2011 related to phone and accessory costs, salaries and benefits for our store employees, occupancy costs and provision for loan losses. A discussion and analysis of the various components of our store expenses appears below.

Salaries and Benefits. Payroll and related costs at the store level were $4.91 million compared to $3.23 million for the nine-month periods ended September 30, 2012 and 2011, respectively. The increase is attributed to the wireless division expansion.

Phone and Accessories Cost of Sales. For the nine months ended September 30, 2012, our costs of sales were $4.13 million compared to $1.93 million for the same period in 2011. The increase in our Cricket Wireless segment phone and accessory costs resulted from operating additional storefronts in 2012 and from a change in the structure of dealer compensation from Cricket, which change decreased our margins while increasing fees to dealers.

Occupancy Costs. Occupancy expenses, consisting mainly of store leases, were $1.68 million for the nine months ended September 30, 2012 versus $1.21 million for the nine months ended September 30, 2011.

Provisions for Loan Losses. For the nine months ended September 30, 2012, our provisions for loan losses were $1.18 million compared to $.96 million for the nine months ended September 30, 2011. Our provisions for loan losses represented approximately 14.7% and 12.9% of our loan revenue for the nine months ended September 30, 2012 and 2011, respectively. The increase can be attributed to our introduction of an installment loan product which has higher default rates than payday loans. Due to the inability to foretell the scope and duration of the current economic recovery, there exists uncertainty in how significant our total 2012 loan losses may or may not be and how they may differ from 2011.

Advertising. Advertising and marketing expenses remained consistent at $.24 million and .25 million for the nine months ended September 30, 2012 and 2011, respectively. In general, we expect that our marketing and advertising expenses for 2012 will remain consistent.

Depreciation. Depreciation, relating to store equipment and leasehold improvements, increased to $.21 million for the nine months ended September 30, 2012 compared to $.19 million for the nine months ended September 30, 2011.

Amortization of Intangible Assets. Amortization of intangible assets decreased from $.35 million for the nine months ended September 30, 2011 to $.17 million for the nine month ended September 30, 2012.

Other Store Expenses. Other expenses increased to $2.41 million for the nine months ended September 30, 2012 from $1.70 million for the nine months ended September 30, 2011.

General and Administrative Expenses

The following table summarizes our general and administrative expenses for the nine months ended September 30, 2012 and 2011, respectively:

	Nine Months Ended September 30,				% Change Year			Nine Months Ended September 30,
	2012		2011		Over Year			2012			2011
								(percentage of revenues)
General & Administrative Expenses:
Salaries and benefits	$	1,396,878	$	1,284,769		8.7	%		7.1	%		9.3	%
Depreciation		16,722		16,290		2.7	%		0.1	%		0.1	%
Interest expense		180,501		215,633		(16.3	)%		0.9	%		1.6	%
Other expense		824,634		772,908		6.7	%		4.2	%		5.6	%
	$	2,418,735	$	2,289,600		5.6	%		12.3	%		16.6	%

Total general and administrative costs for the nine months ended September 30, 2012 were $2.42 million compared to $2.29 million for the period ended September 30, 2011. For the nine months ended September 30, 2012, the major components of these costs were salaries and benefits for our corporate headquarters operations and executive management, interest expense, and other general and administrative expenses. A discussion and analysis of the various components of our general and administrative costs appears below:

Salaries and Benefits. Salaries and benefits expenses for the nine months ended September 30, 2012 were $1.40 million, a $.12 million increase from the $1.28 million in such expenses during period ended September 30, 2011

Interest. Interest expense for the nine months ended September 30, 2012 was $.18 million compared to $.22 million for the nine months ended September 30, 2011.

Other General and Administrative Expenses. Other general and administrative expenses, such as professional fees, management and consulting fees, utilities, office supplies, and other minor costs associated with corporate headquarters activities, increased $.05 million to $.82 million for the nine months ended September 30, 2012 compared to $.77 million from the nine months ended September 30, 2011.

Income Tax Expense

Income tax expense for the nine months ended September 30, 2012 was $.93 million compared to income tax expense of $.65 million for the nine months ended September 30, 2011, an effective rate of 39% and 38%, respectively.

Liquidity and Capital Resources

Summary cash flow data is as follows:

	Nine Months Ended June 30,
	2012			2011

Cash flows provided (used) by:
Operating activities	$	1,755,930		$	1,600,214
Investing activities		(646,330	)		(578,414	)
Financing activities		(1,276,016	)		(1,438,648	)
Net decrease in cash		(166,416	)		(416,848	)
Cash, beginning of period		1,909,442			2,092,386
Cash, end of period	$	1,743,026		$	1,675,538

At September 30, 2012, we had cash of $1.74 million compared to cash of $1.67 million on September 30, 2011. We believe that our available cash, combined with expected cash flows from operations will be sufficient to fund our liquidity and capital expenditure requirements through September 30, 2013. Our expected short-term uses of available cash include the funding of operating activities (including anticipated increases in payday loans), the financing of expansion activities, including new store openings or store acquisitions and the repayment of long-term debt.

Because of the constant threat of regulatory changes to the payday lending industry, we believe it will be difficult for us to obtain debt financing from traditional financial institutions. Financing we may obtain from alternate sources is likely to involve higher interest rates.

On October 18, 2011, we entered into a borrowing arrangement with River City Equity, Inc. and delivered a related long-term promissory note in favor of River City Equity. The borrowing arrangement allows us to borrow up to $2,000,000 at an interest rate of 12% per annum, with interest payable on a monthly basis. The note matures on September 30, 2013, on which date all unpaid principal and accrued but unpaid interest thereon is due and payable. The note includes a prepayment penalty and, under certain circumstances, permits River City Equity to obtain a security interest in all of the Company’s assets. As of September 30, 2012, $1,550,000 had been advanced under this arrangement.

Our overall cash and liquidity position has been significantly enhanced by the past and current willingness of the holders of our Series A Convertible Preferred Stock to not insist that the Company pay dividends to those stockholders to the greatest extent permitted by Minnesota state law. Minnesota state law indicates that a corporation can only pay a dividend in circumstances where the corporation will be able to pay its debts in the ordinary course of business after making the dividend. If our preferred shareholders were to insist that the Company pay dividends to the greatest extent permitted by state law (as required by the terms of the preferred stock), our liquidity position would likely be negatively affected, perhaps materially, such that we would be required to arrange for or engage in additional borrowing to ensure that we would have capital available to fund cash advance loans and otherwise.

On October 15, 2012, we commenced a registered public rights offering of our common stock. Gross proceeds from the sale of shares of common stock, assuming the purchase and sale of the maximum number of shares offered, would be $4.5 million.

Off-Balance Sheet Arrangements

The Company had no off-balance sheet arrangements as of September 30, 2012.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures designed to provide reasonable assurance that information required to be disclosed in our reports filed pursuant to the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer as appropriate, to allow timely decisions regarding required disclosure. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance the objectives of the control system are met.

As of September 30, 2012, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of our disclosure controls and procedures as such term is defined in Rule 13a-15(e) under the Securities and Exchange Act of 1934. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded our disclosure controls and procedures are effective as of September 30, 2012.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the quarter ended September 30, 2012 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

Item 3. Defaults upon Senior Securities

As of September 30, 2012, the Company had outstanding accrued but unpaid cumulated dividends on its Series A Convertible Preferred Stock aggregating to $5,125,000. Our Series A Convertible Preferred Stock ranks senior to our common stock.

Item 6. Exhibits

Exhibit		Description

31.1		Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).

31.2		Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).

32		Certification pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).

101.INS		XBRL Instance Document (filed herewith).

101.SCH		XBRL Schema Document (filed herewith).

101.CAL		XBRL Calculation Linkbase Document (filed herewith).

101.DEF		XBRL Definition Linkbase Document (filed herewith).

101.LAB		XBRL Label Linkbase Document (filed herewith).

101.PRE		XBRL Presentation Linkbase Document (filed herewith).

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Dated: November 15, 2012	Western Capital Resources, Inc.
	(Registrant)

	By:	/s/ John Quandahl
		John Quandahl
		Chief Executive Officer and Chief Operating Officer

	By:	/s/ Stephen Irlbeck
		Stephen Irlbeck
		Chief Financial Officer

EX-31.1 2 v326070_ex31-1.htm EXHIBIT 31.1

EXHIBIT 31.1

CERTIFICATION PURSUANT TO

18 U.S.C. §1350,

AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

Certification

I, John Quandahl, Chief Executive Officer of Western Capital Resources, Inc. certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q of Western Capital Resources, Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.	The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for registrant and have:
	(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
	(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
	(c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
	(d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
	(a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
	(b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s internal control over financial reporting.

Dated: November 15, 2012	/s/ John Quandahl
	JOHN QUANDAHL
	Chief Executive Officer

EX-31.2 3 v326070_ex31-2.htm EXHIBIT 31.2

EXHIBIT 31.2

CERTIFICATION PURSUANT TO

18 U.S.C. §1350,

AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

Certification

I, Stephen Irlbeck, Chief Financial Officer of Western Capital Resources, Inc. certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q of Western Capital Resources, Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for registrant and have:

	(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	(c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	(d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	(a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	(b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s internal control over financial reporting.

Dated: November 15, 2012

/s/ Stephen Irlbeck

STEPHEN IRLBECK

Chief Financial Officer

EX-32.1 4 v326070_ex32-1.htm EXHIBIT 32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. §1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Western Capital Resources, Inc. (the “Company”) on Form 10-Q for the period ended September 30, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, John Quandahl, Chief Executive Officer of the Company and I, Stephen Irlbeck, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

	/s/ John Quandahl
	John Quandahl
	Chief Executive Officer
	November 15, 2012

	/s/ Stephen Irlbeck
	Stephen Irlbeck
	Chief Financial Officer
	November 15, 2012

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<table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="width: 0px;"></td> <td style="width: 27pt;">1.</td> <td>Basis of Presentation, Nature of Business and Summary of Significant Accounting Policies –</td> </tr> </table>   Basis of Presentation   The accompanying unaudited condensed consolidated financial statements have been prepared according to the instructions to Form 10-Q and Section 210.8-03(b) of Regulation S-X of the Securities and Exchange Commission (SEC) and, therefore, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted.   In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine month periods ended September 30, 2012 are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. For further information, refer to the Consolidated Financial Statements and footnotes thereto included in our Form 10-K as of and for the year ended December 31, 2011. The condensed consolidated balance sheet at December 31, 2011, has been derived from the audited consolidated financial statements at that date, but does not include all of the information and footnotes required by GAAP.   Nature of Business   Western Capital Resources, Inc. (WCR), through its wholly owned operating subsidiaries, Wyoming Financial Lenders, Inc. (WFL) and PQH Wireless, Inc. (PQH), collectively referred to as the “Company,” provides retail financial services and retail cellular phone sales to individuals primarily in the Midwestern and Southwestern United States.  As of September 30, 2012, the Company operated 51 “payday” stores and one payday/pawn store in nine states (Colorado, Iowa, Kansas, Nebraska, North Dakota, South Dakota, Utah, Wisconsin and Wyoming) and operated 50 Cricket wireless retail stores in 14 states (Arizona, Colorado, Idaho, Illinois, Indiana, Iowa, Kansas, Missouri, Nebraska, Ohio, Oklahoma, Oregon, Texas and Washington).  The condensed consolidated financial statements include the accounts of WCR, WFL, and PQH. All significant intercompany balances and transactions have been eliminated in consolidation.   The Company, through its “payday” division, provides non-recourse cash advance loans, small unsecured installment loans, check cashing and other money services.  The short-term consumer loans, known as cash advance loans or “payday” loans, are in amounts that typically range from $100 to $500. Cash advance loans provide customers with cash in exchange for a promissory note with a maturity of generally two to four weeks and the customer’s post-dated personal check for the aggregate amount of the cash advanced plus a fee. The fee varies from state to state, based on applicable regulations and generally ranges from $15 to $22 for each whole or partial increment of $100 borrowed. To repay the cash advance loan, a customer may pay with cash, in which case their personal check is returned to them, or allow the check to be presented to the bank for collection. Installment loans provide customers with cash in exchange for a promissory note with a maturity of generally three to six months. The fee and interest rate on installment loans vary based on applicable regulations. Like cash advance or “payday” loans, installment loans are unsecured.   The Company also provides title loans and other ancillary consumer financial products and services that are complementary to its cash advance-lending business, such as check-cashing services, money transfers and money orders.  In our check-cashing business, we primarily cash payroll checks, but we also cash government assistance, tax refund and insurance checks or drafts. Our fees for cashing payroll checks average approximately 2.5% of the face amount of the check, subject to local market conditions, and this fee is deducted from the cash given to the customer for the check. We display our check-cashing fees in full view of our customers on a menu board in each store and provide a detailed receipt for each transaction. Although we have established guidelines for approving check-cashing transactions, we have no preset limit on the size of the checks we will cash.   Our loans and other related services are subject to state regulations (which vary from state to state), federal regulations and local regulations, where applicable.   The Company also operates a Cricket Wireless Retail division that is a premier dealer for Cricket Communications, Inc., reselling cellular phones and accessories and accepting service payments from Cricket customers.   Use of Estimates   The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that may affect certain reported amounts and disclosures in the condensed consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from those estimates. Significant management estimates relate to the loans receivable allowance, allocation of and carrying value of goodwill and intangible assets, inventory valuation and obsolescence, and deferred taxes and tax uncertainties.   Revenue Recognition   The Company recognizes fees on cash advance loans on a constant-yield basis ratably over the loans’ terms. Title and installment loan fees and interest are recognized using the interest method except that installment loan origination fees are recognized as they become non-refundable and installment loan maintenance fees are recognized when earned. The Company records revenue from check cashing fees, sales of phones, and accessories and fees from all other services in the period in which the sale or service is completed.     Loans Receivable Allowance   We maintain a loan loss allowance for anticipated losses for our payday, installment and title loans. To estimate the appropriate level of the loan loss allowance, we consider the amount of outstanding loans owed to us, historical loans charged off, current and expected collection patterns and current economic trends. Our current payday loan loss allowance is based on our net write offs, typically expressed as a percentage of loan amounts originated for the last 24 months applied against the principal balance of outstanding loans that we write off. Our current installment loan loss allowance also factors in the delinquency status of loans within the installment portfolio. The Company also periodically performs a look-back analysis on its loan loss allowance to verify that the historical allowance established tracks with the actual subsequent loan write-offs and recoveries. The Company is aware that, as conditions change, it may also need to make additional allowances in future periods.   Included in loans receivable are payday loans that are currently due or past due and payday loans that have not been repaid.  This generally is evidenced where a customer’s personal check has been deposited and the check has been returned due to non-sufficient funds in the customer’s account, a closed account, or other reasons.  Also included in loans receivable are current and delinquent installment and title loans. Loans are carried at cost less the loans receivable allowance.  The Company does not specifically reserve for any individual loan.  The Company aggregates loan types for purposes of estimating the loss allowance using a methodology that analyzes historical portfolio statistics and management’s judgment regarding recent trends noted in the portfolio.  This methodology takes into account several factors, including the maturity of the store location, charge-off and recovery rates and delinquency status of installment loans.  The Company utilizes a software program to assist with the tracking of its historical portfolio statistics. All returned payday items are charged off after 180 days, as collections after that date have not been significant.  The loans receivable allowance is reviewed monthly and any adjustment to the loan loss allowance as a result of historical loan performance, current and expected collection patterns and current economic trends is recorded.   Net Income (Loss) Per Common Share   Basic net income (loss) per common share is computed by dividing the income (loss) available to common shareholders by the weighted average number of common shares outstanding for the year. Diluted net income (loss) per common share is computed by dividing the net income (loss) available to common shareholders by the sum of the weighted average number of common shares outstanding plus potentially dilutive common share equivalents (convertible preferred shares) when dilutive. All shares of potentially dilutive Series A Convertible Preferred Stock outstanding at September 30, 2012 and 2011 were anti-dilutive and therefore excluded from the dilutive net income (loss) per share computation.     Segment Reporting   The Company has grouped its operations into two segments – Payday Operations and Cricket Wireless Retail Operations. The Payday Operations segment provides financial and ancillary services. The Cricket Wireless Retail Operations segment is a dealer for Cricket Communications, Inc., reselling cellular phones and accessories and serving as a payment center for Cricket customers.   Recent Accounting Pronouncements   In July 2012, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU permits an entity the option to first assess qualitative factors to determine whether it is more-likely-than-not that an indefinite-lived intangible asset is impaired. The results of the qualitative assessment would be used as a basis in determining whether it is necessary to perform the two-step quantitative impairment test. If the qualitative assessment supports the conclusion that it is more-likely-than-not that the fair value of the asset exceeds its carrying amount, the entity would not need to perform the two-step quantitative impairment test. The objective of this update is to reduce the cost and complexity of performing impairment tests for indefinite-lived intangible assets other than goodwill, and to improve consistency in impairment testing among long-lived asset categories. This ASU is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed prior to the issuance of the final ASU, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. The Company has not early-adopted this ASU and does not believe adoption will have a material effect on its financial condition and results of operations.   No other new accounting pronouncement issued or effective during the fiscal quarter has had or is expected to have a material impact on the condensed consolidated financial statements.

<table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="width: 0px;"></td> <td style="width: 27pt;">2.</td> <td>Risks Inherent in the Operating Environment –</td> </tr> </table>   The Company’s payday or short-term consumer loan activities are highly regulated under numerous local, state, and federal laws and regulations, which are subject to change. New laws or regulations could be enacted that could have a negative impact on the Company’s lending activities. Over the past few years, consumer advocacy groups and certain media reports have advocated governmental and regulatory action to prohibit or severely restrict deferred presentment cash advances.   The Federal Trade Commission has issued an FTC Consumer Alert (Federal Trade Commission, March 2008, Consumer Alert entitled “Payday Loans Equal Very Costly Cash: Consumers Urged to Consider the Alternatives”) that discourages consumers from obtaining payday loans such as the loans we offer, primarily on the basis that the types of loans we offer are very costly and consumers should consider alternatives to accepting a payday loan. For further information, you may obtain a copy of the alert at www.ftc.gov/bcp/edu/pubs/consumer/alerts/alt060.shtm. The federal government also passed legislation, the 2007 Military Authorization Act, prohibiting us from offering or making our loans to members of the military when the interest and fees calculated as an annual percentage rate exceeds 36%. This limitation effectively prohibits us from utilizing our present business model for cash advance or “payday” lending when dealing with members of the U.S. military, and as a result we do not and do not plan to conduct payday lending business with U.S. military personnel. These facts evidence the widespread belief that our charges relating to our loans are too expensive to be good for consumers. Some consumer advocates and others have characterized payday lending as “predatory.” As a result, there are frequently attempts in the various state legislatures, and occasionally in the U.S. Congress, to limit, restrict or prohibit payday lending.    In July 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act was passed by the U.S. Congress and signed into law. Under the Act, a new Consumer Financial Protection Bureau will consolidate most federal regulation of financial services offered to consumers, and replace the Office of Thrift Supervision’s seat on the FDIC Board. Almost all credit providers, including mortgage lenders, providers of payday loans, other nonbank financial companies, and banks and credit unions with assets over $10 billion, will be subject to new regulations to be passed by the Bureau. While the Bureau does not appear to have authority to make rules limiting interest rates or fees charged, the scope and extent of the Bureau’s authority will nonetheless be broad, and it is expected that the Bureau will address issues such as rollovers or extensions of payday loans and compliance with federal rules and regulations. Future restrictions on the payday lending industry could have serious consequences for the Company.   Any adverse change in present federal laws or regulations that govern or otherwise affect payday lending could result in our curtailment or cessation of operations in certain jurisdictions or locations. Furthermore, any failure to comply with any applicable federal laws or regulations could result in fines, litigation, the closure of one or more store locations or negative publicity. Any such change or failure would have a corresponding impact on our results of operations and financial condition, primarily through a decrease in revenues resulting from the cessation or curtailment of operations, decrease in our operating income through increased legal expenditures or fines, and could also negatively affect our general business prospects as well if we are unable to effectively replace such revenues in a timely and efficient manner or if negative publicity effects our ability to obtain additional financing as needed.   During the 2010 legislative session in Colorado, House Bill 10-1351 was passed into law. This bill amended the Colorado Deferred Deposit Loan Act, the existing payday lending law. The law became effective August 11, 2010 and modified traditional payday lending by changing the single payment advance (with no minimum term) into a single or multiple payment loan with a minimum six month term. It also limited the amount and type of fees that can be charged on these loans, effectively reducing by one-half the fees that can be charged and when the fees may be realized. At present, the Company continues to operate its sole store in Colorado while the impact to profitability of this new law is being assessed.   In May 2010, new laws were enacted in Wisconsin that restrict the number of times a consumer may renew (or rollover) a payday loan. Previously, there were no limits to the number of rollovers permitted. Effective January 1, 2011, consumers in Wisconsin are only allowed to renew a payday loan once, and then lenders are required to offer a 60-day, interest free, payment plan to consumers. As a result of these changes, we introduced an installment loan product in Wisconsin in 2011.   On November 2, 2010, voters in Montana passed Petition Initiative I-164. Effective January 1, 2011, Petition Initiative I-164 capped fees on payday loans at an imputed interest rate of 36%. The Company discontinued its operations in that state on December 31, 2010.   The passage of federal or state laws and regulations could, at any point, essentially prohibit the Company from conducting its payday lending business in its current form. Any such legal or regulatory change would certainly have a material and adverse effect on the Company, its operating results, financial condition and prospects, and perhaps even its viability.   For the nine months ended September 30, 2012 and 2011, the Company had significant revenues by state (shown as a percentage of applicable division’s revenue) as follows:   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.33in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="9" nowrap="nowrap">Payday Division</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="9" nowrap="nowrap">Cricket Wireless Division</td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="width: 37%;">Nebraska</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">26</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">28</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="width: 10%;">Missouri</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">15</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">27</td> <td style="text-align: left; width: 1%;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>Wyoming</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15</td> <td style="text-align: left;">%</td> <td> </td> <td>Nebraska</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">13</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">20</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">North Dakota</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">19</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">18</td> <td style="text-align: left;">%</td> <td> </td> <td>Texas</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">13</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">13</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>Iowa</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">12</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">12</td> <td style="text-align: left;">%</td> <td> </td> <td>Indiana</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">11</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25</td> <td style="text-align: left;">%</td> </tr> </table>

<table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"> <tr style="text-align: justify; vertical-align: top;"> <td style="width: 0px;"></td> <td style="text-align: left; width: 27pt;">3.</td> <td style="text-align: justify;">Loans Receivable –</td> </tr> </table>   At September 30, 2012 and December 31, 2011 our outstanding loans receivable aging was as follows:   <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.33in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Payday and Title Loans</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Installment Loans</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Total</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">December 31, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">December 31, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">December 31, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="width: 20%;">Current</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 11%;">4,209,634</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">4,373,116</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">408,723</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">252,736</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 11%;">4,618,357</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">4,625,852</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>1-30</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">297,166</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">211,550</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">51,237</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">85,433</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">348,403</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">296,983</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>31-60</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">250,715</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">189,304</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">16,178</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">30,526</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">266,893</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">219,830</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>61-90</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">210,919</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">186,385</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">3,677</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">36,544</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">214,596</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">222,929</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>91-120</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">208,248</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">170,622</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">721</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">208,969</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">170,622</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>121-150</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">158,707</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">188,983</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">88</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">158,795</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">188,983</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 1pt;">151-180</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">139,598</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">163,614</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">139,598</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">163,614</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,474,987</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,483,574</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">480,624</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">405,239</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,955,611</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,888,813</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Allowance for losses</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,028,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(942,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(56,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(59,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,084,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,001,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,446,987</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,541,574</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">424,624</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">346,239</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,871,611</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,887,813</td> <td style="text-align: left; padding-bottom: 2.5pt;"></td> </tr> </table>

A breakout of other expense is as follows:   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.5in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Three Months Ended  September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Nine Months Ended September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="border-bottom: black 1pt solid; text-align: left;">Store expenses</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; width: 48%;">Bank fees</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">79,957</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">61,431</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">237,194</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">196,279</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Collection costs</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">125,368</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">86,276</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">360,894</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">292,206</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Repairs & maintenance</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">67,860</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">37,202</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">163,383</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">110,668</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>Supplies</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">90,267</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">52,757</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">276,788</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">130,099</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>Telephone</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">36,114</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">33,229</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">113,593</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">99,793</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Utilities and network lines</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">189,400</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">117,957</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">525,059</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">353,398</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="padding-bottom: 1pt;">Other</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">295,771</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">189,064</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">731,562</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">517,491</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">884,737</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">577,916</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">2,408,473</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">1,699,934</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="border-bottom: black 1pt solid; text-align: left;">General & administrative expenses</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Professional fees</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">43,722</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">29,323</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">190,936</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">194,193</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Management and consulting fees</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">137,687</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">142,750</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">409,129</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">359,867</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="padding-bottom: 1pt;">Other</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">64,606</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">86,006</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">224,569</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">218,848</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">246,015</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">258,079</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">824,634</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">772,908</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

Basis of Presentation   The accompanying unaudited condensed consolidated financial statements have been prepared according to the instructions to Form 10-Q and Section 210.8-03(b) of Regulation S-X of the Securities and Exchange Commission (SEC) and, therefore, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted.   In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine month periods ended September 30, 2012 are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. For further information, refer to the Consolidated Financial Statements and footnotes thereto included in our Form 10-K as of and for the year ended December 31, 2011. The condensed consolidated balance sheet at December 31, 2011, has been derived from the audited consolidated financial statements at that date, but does not include all of the information and footnotes required by GAAP.

Use of Estimates   The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that may affect certain reported amounts and disclosures in the condensed consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from those estimates. Significant management estimates relate to the loans receivable allowance, allocation of and carrying value of goodwill and intangible assets, inventory valuation and obsolescence, and deferred taxes and tax uncertainties.

Revenue Recognition   The Company recognizes fees on cash advance loans on a constant-yield basis ratably over the loans’ terms. Title and installment loan fees and interest are recognized using the interest method except that installment loan origination fees are recognized as they become non-refundable and installment loan maintenance fees are recognized when earned. The Company records revenue from check cashing fees, sales of phones, and accessories and fees from all other services in the period in which the sale or service is completed.

Loans Receivable Allowance   We maintain a loan loss allowance for anticipated losses for our payday, installment and title loans. To estimate the appropriate level of the loan loss allowance, we consider the amount of outstanding loans owed to us, historical loans charged off, current and expected collection patterns and current economic trends. Our current payday loan loss allowance is based on our net write offs, typically expressed as a percentage of loan amounts originated for the last 24 months applied against the principal balance of outstanding loans that we write off. Our current installment loan loss allowance also factors in the delinquency status of loans within the installment portfolio. The Company also periodically performs a look-back analysis on its loan loss allowance to verify that the historical allowance established tracks with the actual subsequent loan write-offs and recoveries. The Company is aware that, as conditions change, it may also need to make additional allowances in future periods.   Included in loans receivable are payday loans that are currently due or past due and payday loans that have not been repaid.  This generally is evidenced where a customer’s personal check has been deposited and the check has been returned due to non-sufficient funds in the customer’s account, a closed account, or other reasons.  Also included in loans receivable are current and delinquent installment and title loans. Loans are carried at cost less the loans receivable allowance.  The Company does not specifically reserve for any individual loan.  The Company aggregates loan types for purposes of estimating the loss allowance using a methodology that analyzes historical portfolio statistics and management’s judgment regarding recent trends noted in the portfolio.  This methodology takes into account several factors, including the maturity of the store location, charge-off and recovery rates and delinquency status of installment loans.  The Company utilizes a software program to assist with the tracking of its historical portfolio statistics. All returned payday items are charged off after 180 days, as collections after that date have not been significant.  The loans receivable allowance is reviewed monthly and any adjustment to the loan loss allowance as a result of historical loan performance, current and expected collection patterns and current economic trends is recorded.

Net Income (Loss) Per Common Share   Basic net income (loss) per common share is computed by dividing the income (loss) available to common shareholders by the weighted average number of common shares outstanding for the year. Diluted net income (loss) per common share is computed by dividing the net income (loss) available to common shareholders by the sum of the weighted average number of common shares outstanding plus potentially dilutive common share equivalents (convertible preferred shares) when dilutive. All shares of potentially dilutive Series A Convertible Preferred Stock outstanding at September 30, 2012 and 2011 were anti-dilutive and therefore excluded from the dilutive net income (loss) per share computation.

Segment Reporting   The Company has grouped its operations into two segments – Payday Operations and Cricket Wireless Retail Operations. The Payday Operations segment provides financial and ancillary services. The Cricket Wireless Retail Operations segment is a dealer for Cricket Communications, Inc., reselling cellular phones and accessories and serving as a payment center for Cricket customers.

Recent Accounting Pronouncements   In July 2012, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU permits an entity the option to first assess qualitative factors to determine whether it is more-likely-than-not that an indefinite-lived intangible asset is impaired. The results of the qualitative assessment would be used as a basis in determining whether it is necessary to perform the two-step quantitative impairment test. If the qualitative assessment supports the conclusion that it is more-likely-than-not that the fair value of the asset exceeds its carrying amount, the entity would not need to perform the two-step quantitative impairment test. The objective of this update is to reduce the cost and complexity of performing impairment tests for indefinite-lived intangible assets other than goodwill, and to improve consistency in impairment testing among long-lived asset categories. This ASU is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed prior to the issuance of the final ASU, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. The Company has not early-adopted this ASU and does not believe adoption will have a material effect on its financial condition and results of operations.   No other new accounting pronouncement issued or effective during the fiscal quarter has had or is expected to have a material impact on the condensed consolidated financial statements.

For the nine months ended September 30, 2012 and 2011, the Company had significant revenues by state (shown as a percentage of applicable division’s revenue) as follows:   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.33in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="9" nowrap="nowrap">Payday Division</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="9" nowrap="nowrap">Cricket Wireless Division</td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011 % of Revenues</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="width: 37%;">Nebraska</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">26</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">28</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="width: 10%;">Missouri</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">15</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">27</td> <td style="text-align: left; width: 1%;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>Wyoming</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15</td> <td style="text-align: left;">%</td> <td> </td> <td>Nebraska</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">13</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">20</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">North Dakota</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">19</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">18</td> <td style="text-align: left;">%</td> <td> </td> <td>Texas</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">13</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">13</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>Iowa</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">12</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">12</td> <td style="text-align: left;">%</td> <td> </td> <td>Indiana</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">11</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25</td> <td style="text-align: left;">%</td> </tr> </table>

At September 30, 2012 and December 31, 2011 our outstanding loans receivable aging was as follows:   <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.33in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Payday and Title Loans</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Installment Loans</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Total</td> <td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">December 31, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">December 31, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid;" colspan="2" nowrap="nowrap">December 31, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="width: 20%;">Current</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 11%;">4,209,634</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">4,373,116</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">408,723</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">252,736</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 11%;">4,618,357</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">4,625,852</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>1-30</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">297,166</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">211,550</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">51,237</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">85,433</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">348,403</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">296,983</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>31-60</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">250,715</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">189,304</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">16,178</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">30,526</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">266,893</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">219,830</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>61-90</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">210,919</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">186,385</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">3,677</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">36,544</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">214,596</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">222,929</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>91-120</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">208,248</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">170,622</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">721</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">208,969</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">170,622</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td>121-150</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">158,707</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">188,983</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">88</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">158,795</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">188,983</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 1pt;">151-180</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">139,598</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">163,614</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">139,598</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">163,614</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,474,987</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,483,574</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">480,624</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">405,239</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,955,611</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5,888,813</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Allowance for losses</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,028,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(942,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(56,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(59,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,084,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,001,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,446,987</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,541,574</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">424,624</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">346,239</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,871,611</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,887,813</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

<div>A rollforward of the Company’s loans receivable allowance for the nine months ended September 30, 2012 and 2011 is as follows:</div>   <table align="center" style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Nine Months Ended September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 74%;">Loans receivable allowance, beginning of period</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">1,001,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">1,165,000</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Provision for loan losses charged to expense</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,178,588</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">956,898</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 1pt;">Charge-offs, net</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,095,588</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,135,898</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 2.5pt;">Loans receivable allowance, end of period</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">1,084,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">986,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

Segment information related to the three and nine months ended September 30, 2012 and 2011 is set forth below:   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.33in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="10" nowrap="nowrap">Three Months Ended  September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="10" nowrap="nowrap">Three Months Ended  September 30, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Payday</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Cricket Wireless</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Total</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Payday</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Cricket Wireless</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Total</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 22%;">Revenues from external customers</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">3,185,296</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">3,126,225</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">6,311,521</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">2,979,160</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">1,726,706</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">4,705,866</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Net income (loss)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">419,095</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">(79,051</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">340,044</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">410,317</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">(49,113</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">361,204</td> <td style="text-align: left;"> </td> </tr> </table>   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.33in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="10" nowrap="nowrap">Nine Months Ended  September 30, 2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="10" nowrap="nowrap">Nine Months Ended  September 30, 2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Payday</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Cricket Wireless</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Total</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Payday</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Cricket Wireless</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Total</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 22%;">Revenues from external customers</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">8,814,127</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">10,942,133</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">19,756,260</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">8,223,987</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">5,560,592</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">13,784,579</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Net income (loss)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">1,160,467</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">322,370</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">1,482,837</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">1,125,555</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">(82,267</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">1,043,288</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Total segment assets</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">15,339,215</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">6,644,845</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">21,984,060</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">14,716,708</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">5,445,827</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">20,162,535</td> <td style="text-align: left;"></td> </tr> </table>

Reconciliations of the cumulative preferred stock dividend payable are as follows:   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.33in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Three Months Ended  September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Nine Months Ended September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 48%;">Balance due, beginning of the period</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">4,600,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">2,500,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">3,550,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">1,450,000</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Current period preferred dividends payable</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">525,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">525,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,575,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,575,000</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Preferred dividends paid</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 2.5pt;">Balance due, end of the period</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">5,125,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">3,025,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">5,125,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">3,025,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"></td> </tr> </table>

<table align="center" style="width: 70%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="text-align: justify;"></td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">Fair Value</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="text-align: justify;"> </td> <td> </td> <td style="text-align: justify;" colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: justify; width: 82%;">Inventory</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 15%;">1,600</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: justify;">Property and equipment</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">72,500</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: justify;">Intangible assets</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">98,000</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: justify;">Goodwill</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">278,700</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: justify; padding-bottom: 1pt;">Other non-current assets</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">4,400</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: justify; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">455,200</td> <td style="text-align: left; padding-bottom: 2.5pt;"></td> </tr> </table>

The following table presents the unaudited pro forma results of continuing operations for the three and nine months ended September 30, 2012 and 2011, as if the acquisitions had been consummated at the beginning of each period presented.    <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.5in;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Three Months Ended  September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Nine Months Ended  September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="width: 48%;">Pro forma revenue</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">6,312,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">5,049,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">20,081,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">15,038,000</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Pro forma net income</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">340,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">389,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">1,534,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">1,204,000</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Pro forma net income (loss) per common share – basic and diluted</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">(0.03</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">(0.02</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">(0.01</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">(0.05</td> <td style="text-align: left;">)</td> </tr> </table>

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5888813

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2012-03-07 The amended and restated agreement increases the management fee payable to Blackstreet to the greater of (i) $330,750 per year (subject to annual increases of five percent) or (ii) five percent of Western Capital''s EBITDA. The amended and restated agreement also requires the Company to pay Blackstreet a fee in an amount equal to two percent of the gross proceeds of any debt or equity financing, and a fee in an amount equal to $400,000 (plus a $60,000 increase in the management fee payable under the agreement) upon the closing of an acquisition in consideration for Blackstreet''s referral to the Company of such acquisition opportunity and assistance in the performance of due diligence services relating thereto. 0.50 4500000

2048227

0.15

307234

P5Y

1600

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Payments on notes payable - long-term Proceeds From Related Party Debt Advances from notes payable - long-term Payments For Repurchase Of Common Stock Common stock redemption Common stock redemption Net Cash Provided By (Used In) Financing Activities Net cash used by financing activities Net cash used by financing activities Cash and Cash Equivalents, Period Increase (Decrease) NET INCREASE (DECREASE) IN CASH NET DECREASE IN CASH Cash and Cash Equivalent [Abstract] CASH Cash and Cash Equivalent Supplemental Cash Flow Information [Abstract] SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Income Taxes Paid Income taxes paid Interest Paid Interest paid Organization, Consolidation and Presentation Of Financial Statements [Abstract] Organization, Consolidation and Presentation of Financial Statements [Abstract] Organization, Consolidation and Presentation Of Financial Statements Disclosure and Significant Accounting Policies [Text Block] Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block] Risks and Uncertainties [Abstract] Risks and Uncertainties [Abstract] Concentration Risk Disclosure [Text Block] Risks Inherent in Operating Environment Disclosure [Text Block] Receivables [Abstract] Receivables [Abstract] Loans, Notes, Trade and Other Receivables Disclosure [Text Block] Loans, Notes, Trade and Other Receivables Disclosure [Text Block] Provision For Loan and Lease Losses [Abstract] Provision for Loan and Lease Losses [Abstract] Allowance For Credit Losses [Text Block] Allowance for Credit Losses [Text Block] Segment Reporting [Abstract] Segment Reporting [Abstract] Segment Reporting Disclosure [Text Block] Segment Reporting Disclosure [Text Block] Debt Disclosure [Abstract] Debt Disclosure [Abstract] Debt Disclosure [Text Block] Debt Disclosure [Text Block] Stockholders' Equity Note [Abstract] Form S-1 Registration Statement Under Securities Act Of 1933 [Abstract] Preferred Stock [Text Block] Preferred Stock [Text Block] Other Cost and Expense Disclosure, Operating [Abstract] Store expenses Other Liabilities Disclosure [Abstract] Schedule Of Other Operating Cost and Expense, By Component [Table Text Block] Schedule of Other Operating Cost and Expense, by Component [Table Text Block] Business Combinations [Abstract] Business Combinations [Abstract] Business Combination Disclosure [Text Block] Business Combination Disclosure [Text Block] Consulting Agreement Disclosure [Abstract] Consulting Agreement Disclosure [Abstract] Consulting Agreement Disclosure [Text Block] Consulting Agreement Disclosure [Text Block] The entire disclosure for consulting agreement continued by the entity during the period. Management and Advisory Agreement [Abstract] Management and Advisory Agreement [Abstract] Management and Advisory Agreement [Text Block] Management and Advisory Agreement [Text Block] The entire disclosure text block relates to Management and Advisory Agreement of the Entity during the period. Stockholders' Equity Note Disclosure [Text Block] Stockholders' Equity Note Disclosure [Text Block] Treasury Stock [Text Block] Treasury Stock [Text Block] Subsequent Events [Abstract] Subsequent Events [Abstract] Subsequent Events [Text Block] Subsequent Events [Text Block] Basis Of Accounting, Policy [Policy Text Block] Basis of Accounting, Policy [Policy Text Block] Use Of Estimates, Policy [Policy Text Block] Use of Estimates, Policy [Policy Text Block] Revenue Recognition, Policy [Policy Text Block] Revenue Recognition, Policy [Policy Text Block] Loans and Leases Receivable, Allowance For Loan Losses Policy [Policy Text Block] Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block] Earnings Per Share, Policy [Policy Text Block] Earnings Per Share, Policy [Policy Text Block] Segment Reporting, Policy [Policy Text Block] Segment Reporting, Policy [Policy Text Block] New Accounting Pronouncements, Policy [Policy Text Block] New Accounting Pronouncements Policy [Policy Text Block] Schedules Of Concentration Of Risk, By Risk Factor [Table Text Block] Disclosure Of Significant Revenue Percentages By State By Division [Table Text Block] Schedule Of Accounts, Notes, Loans and Financing Receivable [Table Text Block] Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] Schedule Of Credit Losses For Financing Receivables, Current [Table Text Block] Schedule of Credit Losses for Financing Receivables, Current [Table Text Block] Schedule Of Segment Reporting Information, By Segment [Table Text Block] Schedule of Segment Reporting Information, by Segment [Table Text Block] Schedule Of Dividends Payable [Table Text Block] Schedule of Dividends Payable [Table Text Block] Schedule Of Purchase Price Allocation [Table Text Block] Schedule of Purchase Price Allocation [Table Text Block] Business Acquisition, Pro Forma Information [Table Text Block] Business Acquisition, Pro Forma Information [Table Text Block] Risks Inherent In Operating Environment Disclosure [Abstract] Risks Inherent in Operating Environment Disclosure [Abstract] Concentration Risk Type [Axis] Concentration Risk Type [Axis] Concentration Risk Type [Domain] Concentration Risk Type [Domain] Geographic Concentration Risk [Member] Statement, Business Segments [Axis] Statement, Business Segments [Axis] Segment [Domain] Segment [Domain] Payday Division [Member] Payday Division [Member]. 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Assets Sold Under Agreements To Repurchase, Maturity Periods [Axis] Assets Sold under Agreements to Repurchase, Maturity Periods [Axis] Assets Sold Under Agreements To Repurchase, Maturity Period [Domain] Assets Sold under Agreements to Repurchase, Maturity Period [Domain] Current [Member] Delinquent 0 To 30 Days [Member] Delinquent 31 To 60 Days [Member] Delinquent 61 To 90 Days [Member] Delinquent 91 To 120 Days [Member] Delinquent 121 To 150 Days [Member] Delinquent 151 To 180 Days [Member] Financial Instrument [Axis] Financial Instrument [Axis] EX-101.PRE 10 wcrsob-20120930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 11 R39.htm IDEA: XBRL DOCUMENT

Acquisitions (Details Textual) (USD $)	3 Months Ended		9 Months Ended
Acquisitions (Details Textual) (USD $)	Jun. 30, 2012 Numbers	Mar. 31, 2012 Numbers	Sep. 30, 2012 Numbers
Number of Businesses Acquired	2	3	5
Purchase Obligation, Due in Next Twelve Months			$ 160,000
Date Purchase Obligation Arose			Apr. 30, 2012

XML 12 R33.htm IDEA: XBRL DOCUMENT

Notes Payable (Details Textual) (USD $)	9 Months Ended
Notes Payable (Details Textual) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Repayments Of Lines Of Credit	$ 1,000,000	$ 1,000,000
Advances from notes payable - long-term	550,000	0
WERCS [Member]
Line Of Credit Facility, Maximum Borrowing Capacity	2,000,000
Debt Instrument, Maturity Date	Apr. 01, 2012
Repayments Of Lines Of Credit	1,000,000
River City Equity Inc [Member]
Line Of Credit Facility, Maximum Borrowing Capacity	2,000,000
Debt Instrument, Maturity Date	Sep. 30, 2013
Advances from notes payable - long-term	550,000
Line of Credit Facility, Amount Outstanding	$ 1,550,000

- Definition

The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

+ References+ Details

- Definition

The cash outflow to pay off an obligation from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity.

+ References+ Details

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Preferred Stock Dividend (Tables)

9 Months Ended

Sep. 30, 2012

Stockholders' Equity Note [Abstract]

Schedule of Dividends Payable [Table Text Block]

Reconciliations of the cumulative preferred stock dividend payable are as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011

Balance due, beginning of the period	$	4,600,000	$	2,500,000	$	3,550,000	$	1,450,000
Current period preferred dividends payable		525,000		525,000		1,575,000		1,575,000
Preferred dividends paid		-		-		-		-
Balance due, end of the period	$	5,125,000	$	3,025,000	$	5,125,000	$	3,025,000

XML 15 R42.htm IDEA: XBRL DOCUMENT

Rights Offering (Details Textual) (USD $) In Millions, unless otherwise specified	0 Months Ended
	Jun. 21, 2012
Non-Transferable Subscription Rights, Gross Proceeds From Sale Of Common Stock	$ 4.5

XML 16 R37.htm IDEA: XBRL DOCUMENT

Acquisitions (Details) (USD $)	Sep. 30, 2012
Inventory	$ 1,600
Property and equipment	72,500
Intangible assets	98,000
Goodwill	278,700
Other non-current assets	4,400
Total Assets Acquired	$ 455,200

- Definition

Amount of acquisition cost of a business combination allocated to other noncurrent assets not separately disclosed.

+ References+ Details

XML 17 R9.htm IDEA: XBRL DOCUMENT

Loans Receivable Allowance

9 Months Ended

Sep. 30, 2012

Provision For Loan and Lease Losses [Abstract]

Allowance for Credit Losses [Text Block]

4.	Loans Receivable Allowance –

	Nine Months Ended September 30,
	2012			2011

Loans receivable allowance, beginning of period	$	1,001,000		$	1,165,000
Provision for loan losses charged to expense		1,178,588			956,898
Charge-offs, net		(1,095,588	)		(1,135,898	)
Loans receivable allowance, end of period	$	1,084,000		$	986,000

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Common Stock Repurchases (Details Textual) (USD $)	9 Months Ended
Common Stock Repurchases (Details Textual) (USD $)	Sep. 30, 2012
Stock Repurchased and Retired During Period, Shares	2,048,227
Stock Repurchased and Retired During Period Cost Per Share	$ 0.15
Stock Repurchased and Retired During Period, Value	$ 307,234

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Equity impact of the value of stock that has been repurchased and retired during the period. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital).

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Loans Receivable (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2011	Dec. 31, 2010
Outstanding loans receivable, Gross	$ 5,955,611	$ 5,888,813
Allowance for losses	(1,084,000)	(1,001,000)	(986,000)	(1,165,000)
Outstanding loans receivable, Net	4,871,611	4,887,813
Installment Loans [Member]
Outstanding loans receivable, Gross	480,624	405,239
Allowance for losses	(56,000)	(59,000)
Outstanding loans receivable, Net	424,624	346,239
Payday and Title Loans [Member]
Outstanding loans receivable, Gross	5,474,987	5,483,574
Allowance for losses	(1,028,000)	(942,000)
Outstanding loans receivable, Net	4,446,987	4,541,574
Current [Member]
Outstanding loans receivable, Gross	4,618,357	4,625,852
Current [Member] \| Installment Loans [Member]
Outstanding loans receivable, Gross	408,723	252,736
Current [Member] \| Payday and Title Loans [Member]
Outstanding loans receivable, Gross	4,209,634	4,373,116
Delinquent 0 To 30 Days [Member]
Outstanding loans receivable, Gross	348,403	296,983
Delinquent 0 To 30 Days [Member] \| Installment Loans [Member]
Outstanding loans receivable, Gross	51,237	85,433
Delinquent 0 To 30 Days [Member] \| Payday and Title Loans [Member]
Outstanding loans receivable, Gross	297,166	211,550
Delinquent 31 To 60 Days [Member]
Outstanding loans receivable, Gross	266,893	219,830
Delinquent 31 To 60 Days [Member] \| Installment Loans [Member]
Outstanding loans receivable, Gross	16,178	30,526
Delinquent 31 To 60 Days [Member] \| Payday and Title Loans [Member]
Outstanding loans receivable, Gross	250,715	189,304
Delinquent 61 To 90 Days [Member]
Outstanding loans receivable, Gross	214,596	222,929
Delinquent 61 To 90 Days [Member] \| Installment Loans [Member]
Outstanding loans receivable, Gross	3,677	36,544
Delinquent 61 To 90 Days [Member] \| Payday and Title Loans [Member]
Outstanding loans receivable, Gross	210,919	186,385
Delinquent 91 To 120 Days [Member]
Outstanding loans receivable, Gross	208,969	170,622
Delinquent 91 To 120 Days [Member] \| Installment Loans [Member]
Outstanding loans receivable, Gross	721	0
Delinquent 91 To 120 Days [Member] \| Payday and Title Loans [Member]
Outstanding loans receivable, Gross	208,248	170,622
Delinquent 121 To 150 Days [Member]
Outstanding loans receivable, Gross	158,795	188,983
Delinquent 121 To 150 Days [Member] \| Installment Loans [Member]
Outstanding loans receivable, Gross	88	0
Delinquent 121 To 150 Days [Member] \| Payday and Title Loans [Member]
Outstanding loans receivable, Gross	158,707	188,983
Delinquent 151 To 180 Days [Member]
Outstanding loans receivable, Gross	139,598	163,614
Delinquent 151 To 180 Days [Member] \| Installment Loans [Member]
Outstanding loans receivable, Gross	0	0
Delinquent 151 To 180 Days [Member] \| Payday and Title Loans [Member]
Outstanding loans receivable, Gross	$ 139,598	$ 163,614

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An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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- Definition

An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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Risks Inherent in the Operating Environment (Details) (Geographic Concentration Risk [Member])	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Payday Division [Member] \| Nebraska [Member]
Revenues percentage by state	26.00%	28.00%
Payday Division [Member] \| Wyoming [Member]
Revenues percentage by state	15.00%	15.00%
Payday Division [Member] \| North Dakota [Member]
Revenues percentage by state	19.00%	18.00%
Payday Division [Member] \| Iowa [Member]
Revenues percentage by state	12.00%	12.00%
Cricket Wireless Division [Member] \| Nebraska [Member]
Revenues percentage by state	13.00%	20.00%
Cricket Wireless Division [Member] \| Missouri [Member]
Revenues percentage by state	15.00%	27.00%
Cricket Wireless Division [Member] \| Texas [Member]
Revenues percentage by state	13.00%	13.00%
Cricket Wireless Division [Member] \| Indiana [Member]
Revenues percentage by state	11.00%	25.00%

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Subsequent Events (Details Textual) (Subsequent Event [Member], USD $)	1 Months Ended	9 Months Ended
	Oct. 31, 2012	Sep. 30, 2012
Subsequent Event [Member]
Related Party Transaction, Transaction Amount		$ 5,000
Operating Lease, Expiration Term	5 years

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Loans Receivable Allowance (Details) (USD $)	9 Months Ended
Loans Receivable Allowance (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Loans receivable allowance, beginning of period	$ 1,001,000	$ 1,165,000
Provision for loan losses charged to expense	1,178,588	956,898
Charge-offs, net	(1,095,588)	(1,135,898)
Loans receivable allowance, end of period	$ 1,084,000	$ 986,000

- Definition

The sum of the periodic provision charged to earnings, based on an assessment of uncollectibility from the counterparty on account of loan, lease or other credit losses, to reduce these accounts to the amount that approximates their net realizable value.

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Loans Receivable Allowance (Details Textual)	Sep. 30, 2012	Dec. 31, 2011 Delinquent 0 To 30 Days [Member]	Dec. 31, 2011 Delinquent 31 To 60 Days [Member]	Dec. 31, 2011 Delinquent 61 To 90 Days [Member]	Dec. 31, 2011 Delinquent 91 To 120 Days [Member]	Sep. 30, 2012 Delinquent121 To180 Days Member
Percentage Of Historical Written Off	42.00%	42.00%	67.00%	84.00%	88.00%	91.00%

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Loans Receivable

9 Months Ended

Sep. 30, 2012

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Loans Receivable –

At September 30, 2012 and December 31, 2011 our outstanding loans receivable aging was as follows:

	Payday and Title Loans						Installment Loans						Total
	September 30, 2012			December 31, 2011			September 30, 2012			December 31, 2011			September 30, 2012			December 31, 2011
Current	$	4,209,634		$	4,373,116		$	408,723		$	252,736		$	4,618,357		$	4,625,852
1-30		297,166			211,550			51,237			85,433			348,403			296,983
31-60		250,715			189,304			16,178			30,526			266,893			219,830
61-90		210,919			186,385			3,677			36,544			214,596			222,929
91-120		208,248			170,622			721			-			208,969			170,622
121-150		158,707			188,983			88			-			158,795			188,983
151-180		139,598			163,614			-			-			139,598			163,614
		5,474,987			5,483,574			480,624			405,239			5,955,611			5,888,813
Allowance for losses		(1,028,000	)		(942,000	)		(56,000	)		(59,000	)		(1,084,000	)		(1,001,000	)
	$	4,446,987		$	4,541,574		$	424,624		$	346,239		$	4,871,611		$	4,887,813

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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XML 26 R32.htm IDEA: XBRL DOCUMENT

Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended
Segment Information (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Revenues from external customers	$ 6,311,521	$ 4,705,866	$ 19,756,260	$ 13,784,579
Net Income (loss)	340,044	361,204	1,482,837	1,043,288
Total segment assets	21,984,060	20,162,535	21,984,060	20,162,535	22,021,776
Payday Division [Member]
Revenues from external customers	3,185,296	2,979,160	8,814,127	8,223,987
Net Income (loss)	419,095	410,317	1,160,467	1,125,555
Total segment assets	15,339,215	14,716,708	15,339,215	14,716,708
Cricket Wireless Division [Member]
Revenues from external customers	3,126,225	1,726,706	10,942,133	5,560,592
Net Income (loss)	(79,051)	(49,113)	322,370	(82,267)
Total segment assets	$ 6,644,845	$ 5,445,827	$ 6,644,845	$ 5,445,827

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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Reference 10: http://www.xbrl.org/2003/role/presentationRef

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Reference 15: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Research Bulletin (ARB)

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Reference 16: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Research Bulletin (ARB)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

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Consulting Agreement (Details Textual) (USD $)	9 Months Ended
Consulting Agreement (Details Textual) (USD $)	Sep. 30, 2012
Related Party Transaction, Amounts of Transaction	$ 100,000
Related Party Transaction, Date of Agreement	Mar. 07, 2012

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Amount of transactions with related party during the financial reporting period.

+ References+ Details

XML 28 R2.htm IDEA: XBRL DOCUMENT

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2012	Dec. 31, 2011
ASSETS
Cash	$ 1,743,026	$ 1,909,442
Loans receivable (less allowance for losses of $1,084,000 and $1,001,000)	4,871,611	4,887,813
Inventory	567,275	756,528
Prepaid expenses and other	496,438	451,751
Deferred income taxes	446,000	413,000
TOTAL CURRENT ASSETS	8,124,350	8,418,534
PROPERTY AND EQUIPMENT	789,451	757,747
GOODWILL	12,672,569	12,393,869
INTANGIBLE ASSETS	237,420	309,552
OTHER	160,270	142,074
TOTAL ASSETS	21,984,060	22,021,776
LIABILITIES AND SHAREHOLDERS' EQUITY
Accounts payable and accrued liabilities	1,938,234	2,323,730
Note payable - short-term	0	1,000,000
Current portion long-term debt	1,936,406	695,123
Preferred dividend payable	5,125,000	3,550,000
Deferred revenue	271,520	314,561
TOTAL CURRENT LIABILITIES	9,271,160	7,883,414
LONG-TERM LIABILITIES
Notes payable - long-term	0	1,210,065
Deferred income taxes	714,000	530,000
TOTAL LONG-TERM LIABILITIES	714,000	1,740,065
TOTAL LIABILITES	9,985,160	9,623,479
SHAREHOLDERS' EQUITY
Common stock, no par value, 240,000,000 shares authorized, 5,397,780 and 7,446,007 shares issued and outstanding	0	0
Additional paid-in capital	17,914,543	18,221,777
Accumulated deficit	(6,015,643)	(5,923,480)
TOTAL SHAREHOLDERS' EQUITY	11,998,900	12,398,297
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	21,984,060	22,021,776
Series A Convertible Preferred Stock [Member]
SHAREHOLDERS' EQUITY
Series A convertible preferred stock 10% cumulative dividends, $0.01 par value, $2.10 stated value, 10,000,000 shares authorized, issued and outstanding	$ 100,000	$ 100,000

XML 29 R6.htm IDEA: XBRL DOCUMENT

Basis of Presentation, Nature of Business and Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]

Basis of Presentation, Nature of Business and Summary of Significant Accounting Policies –

Basis of Presentation

Nature of Business

Our loans and other related services are subject to state regulations (which vary from state to state), federal regulations and local regulations, where applicable.

Use of Estimates

Revenue Recognition

Loans Receivable Allowance

Net Income (Loss) Per Common Share

Segment Reporting

Recent Accounting Pronouncements

No other new accounting pronouncement issued or effective during the fiscal quarter has had or is expected to have a material impact on the condensed consolidated financial statements.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References+ Details

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Preferred Stock Dividend (Details Textual) (USD $)
3 Months Ended

Sep. 30, 2012

Unaccrued Preferred Dividend Amount $ 525,000

Subsequent Accrued Preferred Dividend Date Oct. 15, 2012

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The subsequent accrued preferred dividend transaction date.

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The unaccured amount of preferred dividend paid during the period.

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XML 32 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Loans Receivable (Tables)
9 Months Ended

Sep. 30, 2012

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
At September 30, 2012 and December 31, 2011 our outstanding loans receivable aging was as follows:

Payday and Title Loans Installment Loans Total

September 30, 2012 December 31, 2011 September 30, 2012 December 31, 2011 September 30, 2012 December 31, 2011

Current $ 4,209,634 $ 4,373,116 $ 408,723 $ 252,736 $ 4,618,357 $ 4,625,852

1-30 297,166 211,550 51,237 85,433 348,403 296,983

31-60 250,715 189,304 16,178 30,526 266,893 219,830

61-90 210,919 186,385 3,677 36,544 214,596 222,929

91-120 208,248 170,622 721 - 208,969 170,622

121-150 158,707 188,983 88 - 158,795 188,983

151-180 139,598 163,614 - - 139,598 163,614

5,474,987 5,483,574 480,624 405,239 5,955,611 5,888,813

Allowance for losses (1,028,000 ) (942,000 ) (56,000 ) (59,000 ) (1,084,000 ) (1,001,000 )

$ 4,446,987 $ 4,541,574 $ 424,624 $ 346,239 $ 4,871,611 $ 4,887,813

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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Other Expense (Details) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Store expenses

Bank fees $ 79,957 $ 61,431 $ 237,194 $ 196,279

Collection costs 125,368 86,276 360,894 292,206

Repairs & maintenance 67,860 37,202 163,383 110,668

Supplies 90,267 52,757 276,788 130,099

Telephone 36,114 33,229 113,593 99,793

Utilities and network lines 189,400 117,957 525,059 353,398

Other 295,771 189,064 731,562 517,491

Total Store expenses 884,737 577,916 2,408,473 1,699,934

General & administrative expenses

Professional fees 43,722 29,323 190,936 194,193

Management and consulting fees 137,687 142,750 409,129 359,867

Other 64,606 86,006 224,569 218,848

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Segment Information (Tables)
9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]
Segment information related to the three and nine months ended September 30, 2012 and 2011 is set forth below:

Three Months Ended
September 30, 2012 Three Months Ended
September 30, 2011

Payday Cricket
Wireless Total Payday Cricket
Wireless Total

Revenues from external customers $ 3,185,296 $ 3,126,225 $ 6,311,521 $ 2,979,160 $ 1,726,706 $ 4,705,866

Net income (loss) $ 419,095 $ (79,051 ) $ 340,044 $ 410,317 $ (49,113 ) $ 361,204

Nine Months Ended
September 30, 2012 Nine Months Ended
September 30, 2011

Payday Cricket
Wireless Total Payday Cricket
Wireless Total

Revenues from external customers $ 8,814,127 $ 10,942,133 $ 19,756,260 $ 8,223,987 $ 5,560,592 $ 13,784,579

Net income (loss) $ 1,160,467 $ 322,370 $ 1,482,837 $ 1,125,555 $ (82,267 ) $ 1,043,288

Total segment assets $ 15,339,215 $ 6,644,845 $ 21,984,060 $ 14,716,708 $ 5,445,827 $ 20,162,535

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XML 35 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.1.0.1 * */ var moreDialog = null; var Show = { Default:'raw', more:function( obj ){ var bClosed = false; if( moreDialog != null ) { try { bClosed = moreDialog.closed; } catch(e) { //Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control // that somtimes causes it to throw when checking the closed property on a child window that has been //closed. So if the exception occurs we assume the window is closed and move on from there. bClosed = true; } if( !bClosed ){ moreDialog.close(); } } obj = obj.parentNode.getElementsByTagName( 'pre' )[0]; var hasHtmlTag = false; var objHtml = ''; var raw = ''; //Check for raw HTML var nodes = obj.getElementsByTagName( '*' ); if( nodes.length ){ objHtml = obj.innerHTML; }else{ if( obj.innerText ){ raw = obj.innerText; }else{ raw = obj.textContent; } var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g ); if( matches && matches.length ){ objHtml = raw; //If there is an html node it will be 1st or 2nd, // but we can check a little further. var n = Math.min( 5, matches.length ); for( var i = 0; i < n; i++ ){ var el = matches[ i ].toString().toLowerCase(); if( el.indexOf( '= 0 ){ hasHtmlTag = true; break; } } } } if( objHtml.length ){ var html = ''; if( hasHtmlTag ){ html = objHtml; }else{ html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ objHtml + "\n"+''+ "\n"+''; } moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write( html ); moreDialog.document.close(); if( !hasHtmlTag ){ moreDialog.document.body.style.margin = '0.5em'; } } else { //default view logic var lines = raw.split( "\n" ); var longest = 0; if( lines.length > 0 ){ for( var p = 0; p < lines.length; p++ ){ longest = Math.max( longest, lines[p].length ); } } //Decide on the default view this.Default = longest < 120 ? 'raw' : 'formatted'; //Build formatted view var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ; var formatted = ''; if( text.length > 0 ){ if( text.length == 1 ){ text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ; formatted = "
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Risks Inherent in the Operating Environment
9 Months Ended

Sep. 30, 2012

Risks and Uncertainties [Abstract]

Risks Inherent in Operating Environment Disclosure [Text Block]

2. Risks Inherent in the Operating Environment –

The Company’s payday or short-term consumer loan activities are highly regulated under numerous local, state, and federal laws and regulations, which are subject to change. New laws or regulations could be enacted that could have a negative impact on the Company’s lending activities. Over the past few years, consumer advocacy groups and certain media reports have advocated governmental and regulatory action to prohibit or severely restrict deferred presentment cash advances.

The Federal Trade Commission has issued an FTC Consumer Alert (Federal Trade Commission, March 2008, Consumer Alert entitled “Payday Loans Equal Very Costly Cash: Consumers Urged to Consider the Alternatives”) that discourages consumers from obtaining payday loans such as the loans we offer, primarily on the basis that the types of loans we offer are very costly and consumers should consider alternatives to accepting a payday loan. For further information, you may obtain a copy of the alert at www.ftc.gov/bcp/edu/pubs/consumer/alerts/alt060.shtm. The federal government also passed legislation, the 2007 Military Authorization Act, prohibiting us from offering or making our loans to members of the military when the interest and fees calculated as an annual percentage rate exceeds 36%. This limitation effectively prohibits us from utilizing our present business model for cash advance or “payday” lending when dealing with members of the U.S. military, and as a result we do not and do not plan to conduct payday lending business with U.S. military personnel. These facts evidence the widespread belief that our charges relating to our loans are too expensive to be good for consumers. Some consumer advocates and others have characterized payday lending as “predatory.” As a result, there are frequently attempts in the various state legislatures, and occasionally in the U.S. Congress, to limit, restrict or prohibit payday lending.

In July 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act was passed by the U.S. Congress and signed into law. Under the Act, a new Consumer Financial Protection Bureau will consolidate most federal regulation of financial services offered to consumers, and replace the Office of Thrift Supervision’s seat on the FDIC Board. Almost all credit providers, including mortgage lenders, providers of payday loans, other nonbank financial companies, and banks and credit unions with assets over $10 billion, will be subject to new regulations to be passed by the Bureau. While the Bureau does not appear to have authority to make rules limiting interest rates or fees charged, the scope and extent of the Bureau’s authority will nonetheless be broad, and it is expected that the Bureau will address issues such as rollovers or extensions of payday loans and compliance with federal rules and regulations. Future restrictions on the payday lending industry could have serious consequences for the Company.

Any adverse change in present federal laws or regulations that govern or otherwise affect payday lending could result in our curtailment or cessation of operations in certain jurisdictions or locations. Furthermore, any failure to comply with any applicable federal laws or regulations could result in fines, litigation, the closure of one or more store locations or negative publicity. Any such change or failure would have a corresponding impact on our results of operations and financial condition, primarily through a decrease in revenues resulting from the cessation or curtailment of operations, decrease in our operating income through increased legal expenditures or fines, and could also negatively affect our general business prospects as well if we are unable to effectively replace such revenues in a timely and efficient manner or if negative publicity effects our ability to obtain additional financing as needed.

During the 2010 legislative session in Colorado, House Bill 10-1351 was passed into law. This bill amended the Colorado Deferred Deposit Loan Act, the existing payday lending law. The law became effective August 11, 2010 and modified traditional payday lending by changing the single payment advance (with no minimum term) into a single or multiple payment loan with a minimum six month term. It also limited the amount and type of fees that can be charged on these loans, effectively reducing by one-half the fees that can be charged and when the fees may be realized. At present, the Company continues to operate its sole store in Colorado while the impact to profitability of this new law is being assessed.

In May 2010, new laws were enacted in Wisconsin that restrict the number of times a consumer may renew (or rollover) a payday loan. Previously, there were no limits to the number of rollovers permitted. Effective January 1, 2011, consumers in Wisconsin are only allowed to renew a payday loan once, and then lenders are required to offer a 60-day, interest free, payment plan to consumers. As a result of these changes, we introduced an installment loan product in Wisconsin in 2011.

On November 2, 2010, voters in Montana passed Petition Initiative I-164. Effective January 1, 2011, Petition Initiative I-164 capped fees on payday loans at an imputed interest rate of 36%. The Company discontinued its operations in that state on December 31, 2010.

The passage of federal or state laws and regulations could, at any point, essentially prohibit the Company from conducting its payday lending business in its current form. Any such legal or regulatory change would certainly have a material and adverse effect on the Company, its operating results, financial condition and prospects, and perhaps even its viability.

For the nine months ended September 30, 2012 and 2011, the Company had significant revenues by state (shown as a percentage of applicable division’s revenue) as follows:

Payday Division Cricket Wireless Division

2012
% of Revenues 2011
% of Revenues 2012
% of Revenues 2011
% of Revenues

Nebraska 26 % 28 % Missouri 15 % 27 %

Wyoming 15 % 15 % Nebraska 13 % 20 %

North Dakota 19 % 18 % Texas 13 % 13 %

Iowa 12 % 12 % Indiana 11 % 25 %

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CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)

Sep. 30, 2012

Dec. 31, 2011

Allowance for losses (in dollars) $ 1,084,000 $ 1,001,000

Common stock, shares authorized 240,000,000 240,000,000

Common stock, shares issued 5,397,780 7,446,007

Common stock, shares outstanding 5,397,780 7,446,007

Series A Convertible Preferred Stock [Member]

Series A convertible preferred stock, cumulative dividends 10.00% 10.00%

Series A convertible preferred stock, par value (in dollars per share) $ 0.01 $ 0.01

Series A convertible preferred stock, stated value (in dollars per share) $ 2.10 $ 2.10

Series A convertible preferred stock, shares authorized 10,000,000 10,000,000

Series A convertible preferred stock, shares issued 10,000,000 10,000,000

Series A convertible preferred stock, shares outstanding 10,000,000 10,000,000

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Rights Offering
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Sep. 30, 2012

Stockholders' Equity Note [Abstract]

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12. Rights Offering –

On June 18, 2012, the Company filed a registration statement with the SEC on Form S-1 relating to the proposed distribution of subscription rights (for no consideration) to the existing shareholders of the Company and the related public offer and sale of common stock to such shareholders.

Gross proceeds from the sale of shares of common stock, assuming the exercise of all subscription rights to be distributed up to the maximum amount contemplated in the registration statement, would be $4.5 million.

The Company filed amendments to the registration statement on July 27, August 28, September 18, and October 9, 2012. The SEC declared the registration statement, as amended, effective on October 15. The Company distributed the subscription rights on such date and commenced its registered rights offering of common stock. This offering is expected to terminate on November 14, 2012.

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Nov. 14, 2012

Entity Registrant Name WESTERN CAPITAL RESOURCES, INC.

Entity Central Index Key 0001363958

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Trading Symbol WCRS.OB

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Common Stock Repurchases
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CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)
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Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

REVENUES

Payday loan fees $ 2,601,109 $ 2,514,814 $ 7,260,767 $ 7,136,583

Phones and accessories 1,763,282 829,639 6,133,307 3,225,502

Cricket service fees 1,380,660 902,296 4,859,027 2,367,769

Installment interest income 315,943 233,003 760,608 313,765

Check cashing fees 145,487 149,596 487,894 536,741

Other income and fees 105,040 76,518 254,657 204,219

Revenues, Total 6,311,521 4,705,866 19,756,260 13,784,579

STORE EXPENSES

Salaries and benefits 1,614,820 1,085,630 4,908,008 3,231,238

Phone and accessories cost of sales 1,194,653 534,720 4,125,666 1,925,961

Occupancy 566,214 391,021 1,677,965 1,205,018

Provisions for loan losses 546,080 502,809 1,178,588 956,898

Advertising 82,272 82,146 239,652 247,033

Depreciation 72,779 63,568 212,704 190,592

Amortization of intangible assets 56,385 116,369 172,632 345,017

Other 884,737 577,916 2,408,473 1,699,934

Store Expenses 5,017,940 3,354,179 14,923,688 9,801,691

INCOME FROM STORES 1,293,581 1,351,687 4,832,572 3,982,888

GENERAL & ADMINISTRATIVE EXPENSES

Salaries and benefits 439,792 432,954 1,396,878 1,284,769

Depreciation 5,616 6,582 16,722 16,290

Interest expense 51,114 58,868 180,501 215,633

Other 246,015 258,079 824,634 772,908

General and Administrative Expense, Total 742,537 756,483 2,418,735 2,289,600

INCOME BEFORE INCOME TAXES 551,044 595,204 2,413,837 1,693,288

INCOME TAX EXPENSE 211,000 234,000 931,000 650,000

NET INCOME 340,044 361,204 1,482,837 1,043,288

SERIES A CONVERTIBLE PREFERRED STOCK DIVIDENDS (assumes all paid) (525,000) (525,000) (1,575,000) (1,575,000)

NET LOSS AVAILABLE TO COMMON SHAREHOLDERS $ (184,956) $ (163,796) $ (92,163) $ (531,712)

NET LOSS PER COMMON SHARE

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Preferred Stock Dividend
9 Months Ended

Sep. 30, 2012

Stockholders' Equity Note [Abstract]

Preferred Stock [Text Block]

7. Preferred Stock Dividend –

Reconciliations of the cumulative preferred stock dividend payable are as follows:

Three Months Ended
September 30, Nine Months Ended
September 30,

2012 2011 2012 2011

Balance due, beginning of the period $ 4,600,000 $ 2,500,000 $ 3,550,000 $ 1,450,000

Current period preferred dividends payable 525,000 525,000 1,575,000 1,575,000

Preferred dividends paid - - - -

Balance due, end of the period $ 5,125,000 $ 3,025,000 $ 5,125,000 $ 3,025,000

In addition, the Company has $525,000 of third quarter unaccrued cumulative preferred dividends from September 30, 2012 and 2011 that became due and payable October 15, 2012 and 2011, respectively.

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Notes Payable
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Sep. 30, 2012

Debt Disclosure [Abstract]

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6. Notes Payable –

On January 26, 2011, WERCS extended the maturity of the promissory note made by WERCS to WFL, pursuant to the Business Loan Agreement dated April 1, 2010 and an accompanying $2,000,000 promissory note to WFL, to April 1, 2012. In March 2011, as required by the terms of the note extension, the Company paid $1,000,000 toward the principal balance on the WERCS promissory note. On March 14, 2012, the Company repaid the remaining principal balance and all accrued and unpaid interest under the WERCS credit facility.

The Company drew an additional $550,000 on the existing note payable with River City Equity, Inc, a related party, during the first three quarters of 2012. Total advanced on the $2,000,000 credit facility as of September 30, 2012 was $1,550,000. The note matures September 30, 2013 and is collateralized by substantially all assets of Western Capital Resources, Inc.

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Loans Receivable Allowance (Tables)
9 Months Ended

Sep. 30, 2012

Provision For Loan and Lease Losses [Abstract]

Schedule of Credit Losses for Financing Receivables, Current [Table Text Block]
A rollforward of the Company’s loans receivable allowance for the nine months ended September 30, 2012 and 2011 is as follows:

Nine Months Ended
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2012 2011

Loans receivable allowance, beginning of period $ 1,001,000 $ 1,165,000

Provision for loan losses charged to expense 1,178,588 956,898

Charge-offs, net (1,095,588 ) (1,135,898 )

Loans receivable allowance, end of period $ 1,084,000 $ 986,000

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Subsequent Events
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Sep. 30, 2012

Subsequent Events [Abstract]

Subsequent Events [Text Block]

14. Subsequent Events –

Registration Statement

On October 9, 2012, the Company filed an amendment to its registration statement on Form S-1. This amended the earlier filing made on September 20, 2012. The SEC declared the registration statement effective on October 15, 2012.

Related Party Transaction.

In October 2012 the Company entered into a lease for property owned by an officer of the Company and another related party. The lease is for a term of 5 years and has monthly base rental payments of $5,000 per month. The lease is at terms substantially similar to other leases for property near that location. The lease transaction was approved by the Board of Directors and the related party abstained from voting. This property will be used for a new Cricket retail storefront and for a relocated payday storefront. This lease replaces one of the existing related party leases that relates to the relocated payday storefront.

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Consulting Agreement
9 Months Ended

Sep. 30, 2012

Consulting Agreement Disclosure [Abstract]

Consulting Agreement Disclosure [Text Block]

10. Consulting Agreement –

On March 7, 2012, a consulting agreement with Mr. Richard Miller, the Chairman of the Board, was approved by the Company’s Board of Directors. The agreement provides for consulting fees in the amount of $100,000 and contains the same terms and conditions as the earlier agreement that expired March 31, 2012.

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Other Expense
9 Months Ended

Sep. 30, 2012

Other Cost and Expense Disclosure, Operating [Abstract]

Schedule of Other Operating Cost and Expense, by Component [Table Text Block]
A breakout of other expense is as follows:

Three Months Ended
September 30, Nine Months Ended
September 30,

2012 2011 2012 2011

Store expenses

Bank fees $ 79,957 $ 61,431 $ 237,194 $ 196,279

Collection costs 125,368 86,276 360,894 292,206

Repairs & maintenance 67,860 37,202 163,383 110,668

Supplies 90,267 52,757 276,788 130,099

Telephone 36,114 33,229 113,593 99,793

Utilities and network lines 189,400 117,957 525,059 353,398

Other 295,771 189,064 731,562 517,491

$ 884,737 $ 577,916 $ 2,408,473 $ 1,699,934

General & administrative expenses

Professional fees $ 43,722 $ 29,323 $ 190,936 $ 194,193

Management and consulting fees 137,687 142,750 409,129 359,867

Other 64,606 86,006 224,569 218,848

$ 246,015 $ 258,079 $ 824,634 $ 772,908

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Acquisitions
9 Months Ended

Sep. 30, 2012

Business Combinations [Abstract]

Business Combination Disclosure [Text Block]

9. Acquisitions –

In February 2012, the Company acquired three Cricket corporate-owned stores. Two of the stores are located in McAllen, Texas and one in Laredo, Texas.

In May 2012, the Company acquired two Cricket dealer-owned stores in separate transactions. One was located in Omaha, Nebraska and the other in Spokane, Washington.

Fair Value

Inventory $ 1,600

Property and equipment 72,500

Intangible assets 98,000

Goodwill 278,700

Other non-current assets 4,400

$ 455,200

The results of the operations for the acquired locations have been included in the condensed consolidated financial statements since the date of the acquisitions. The following table presents the unaudited pro forma results of continuing operations for the three and nine months ended September 30, 2012 and 2011, as if the acquisitions had been consummated at the beginning of each period presented. The pro forma results of continuing operations are prepared for comparative purposes only and do not necessarily reflect the results that would have occurred had the acquisitions occurred at the beginning of the year presented or the results which may occur in the future.

Three Months Ended
September 30, Nine Months Ended
September 30,

2012 2011 2012 2011

Pro forma revenue $ 6,312,000 $ 5,049,000 $ 20,081,000 $ 15,038,000

Pro forma net income $ 340,000 $ 389,000 $ 1,534,000 $ 1,204,000

Pro forma net income (loss) per common share – basic and diluted $ (0.03 ) $ (0.02 ) $ (0.01 ) $ (0.05 )

In April 2012 the Company executed an Asset Purchase Agreement to acquire one Cricket retail storefront for a purchase price of $160,000. The Company acquired the store on October 14, 2012. As a condition of the agreement, the Company opened one relocated Cricket retail storefront (opened September 2012) and will open two additional Cricket retail storefronts before November 30, 2012.

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Management and Advisory Agreement
9 Months Ended

Sep. 30, 2012

Management and Advisory Agreement [Abstract]

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11. Management and Advisory Agreement –

Effective June 21, 2012, the Company entered into an Amended and Restated Management and Advisory Agreement with Blackstreet Capital Management, LLC, a Delaware limited liability company. The amended and restated agreement increases the management fee payable to Blackstreet to the greater of (i) $330,750 per year (subject to annual increases of five percent) or (ii) five percent of Western Capital’s EBITDA. The amended and restated agreement also requires the Company to pay Blackstreet a fee in an amount equal to two percent of the gross proceeds of any debt or equity financing, and a fee in an amount equal to $400,000 (plus a $60,000 increase in the management fee payable under the agreement) upon the closing of an acquisition in consideration for Blackstreet’s referral to the Company of such acquisition opportunity and assistance in the performance of due diligence services relating thereto. The Company will not, however, be obligated to accept and pursue any acquisition referrals made by Blackstreet. Finally, the amended and restated agreement provides that a termination fee will be paid to Blackstreet in the event that the Company terminates the agreement in connection with a sale of all or substantially all of the assets of the Company to, or any merger or other transaction with, an unaffiliated entity, which transaction results in the holders of a majority of the stock of the Company immediately prior to such transaction owning less than 50% of the stock of the Company (or any successor entity) after giving effect to the transaction.

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Preferred Stock Dividend (Details) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Balance due, beginning of the period $ 4,600,000 $ 2,500,000 $ 3,550,000 $ 1,450,000

Current period preferred dividends payable 525,000 525,000 1,575,000 1,575,000

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Balance due, end of the period $ 5,125,000 $ 3,025,000 $ 5,125,000 $ 3,025,000

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Risks Inherent in the Operating Environment (Tables)
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Risks and Uncertainties [Abstract]

Disclosure Of Significant Revenue Percentages By State By Division [Table Text Block]
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Payday Division Cricket Wireless Division

2012
% of Revenues 2011
% of Revenues 2012
% of Revenues 2011
% of Revenues

Nebraska 26 % 28 % Missouri 15 % 27 %

Wyoming 15 % 15 % Nebraska 13 % 20 %

North Dakota 19 % 18 % Texas 13 % 13 %

Iowa 12 % 12 % Indiana 11 % 25 %

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Other Expense (Tables)
9 Months Ended

Sep. 30, 2012

Other Cost and Expense Disclosure, Operating [Abstract]

Schedule of Other Operating Cost and Expense, by Component [Table Text Block]
A breakout of other expense is as follows:

Three Months Ended
September 30, Nine Months Ended
September 30,

2012 2011 2012 2011

Store expenses

Bank fees $ 79,957 $ 61,431 $ 237,194 $ 196,279

Collection costs 125,368 86,276 360,894 292,206

Repairs & maintenance 67,860 37,202 163,383 110,668

Supplies 90,267 52,757 276,788 130,099

Telephone 36,114 33,229 113,593 99,793

Utilities and network lines 189,400 117,957 525,059 353,398

Other 295,771 189,064 731,562 517,491

$ 884,737 $ 577,916 $ 2,408,473 $ 1,699,934

General & administrative expenses

Professional fees $ 43,722 $ 29,323 $ 190,936 $ 194,193

Management and consulting fees 137,687 142,750 409,129 359,867

Other 64,606 86,006 224,569 218,848

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Management and Advisory Agreement (Details Textual) (Blackstreet Capital Management, LLC [Member])
0 Months Ended

Jun. 21, 2012

Blackstreet Capital Management, LLC [Member]

Management Fee Payable, Description The amended and restated agreement increases the management fee payable to Blackstreet to the greater of (i) $330,750 per year (subject to annual increases of five percent) or (ii) five percent of Western Capital''s EBITDA.

Other Fee Payable, Description The amended and restated agreement also requires the Company to pay Blackstreet a fee in an amount equal to two percent of the gross proceeds of any debt or equity financing, and a fee in an amount equal to $400,000 (plus a $60,000 increase in the management fee payable under the agreement) upon the closing of an acquisition in consideration for Blackstreet''s referral to the Company of such acquisition opportunity and assistance in the performance of due diligence services relating thereto.

Equity Method Investment, Ownership Percentage 50.00%

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

OPERATING ACTIVITIES

Net Income $ 1,482,837 $ 1,043,288

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation 229,426 206,882

Amortization 172,632 345,017

Deferred income taxes 151,000 147,000

Loss on disposal of property and equipment 0 27,342

Changes in operating assets and liabilities

Loans receivable 16,202 277,637

Inventory 190,853 32,245

Prepaid expenses and other assets (58,483) (183,210)

Accounts payable and accrued liabilities (385,496) (262,782)

Deferred revenue (43,041) (33,205)

Net cash provided by operating activities 1,755,930 1,600,214

INVESTING ACTIVITIES

Purchase of property, equipment and intangibles (191,130) (125,414)

Acquisitions, net of cash acquired (455,200) (453,000)

Net cash used by investing activities (646,330) (578,414)

FINANCING ACTIVITIES

Payments on notes payable - short-term (1,000,000) (1,000,000)

Payments on notes payable - long-term (518,782) (438,648)

Advances from notes payable - long-term 550,000 0

Common stock redemption (307,234) 0

Net cash used by financing activities (1,276,016) (1,438,648)

NET DECREASE IN CASH (166,416) (416,848)

CASH

Beginning of period 1,909,442 2,092,386

End of period 1,743,026 1,675,538

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

Income taxes paid 835,968 830,234

Interest paid $ 190,607 $ 228,256

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Segment Information
9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

5. Segment Information –

Segment information related to the three and nine months ended September 30, 2012 and 2011 is set forth below:

Three Months Ended
September 30, 2012 Three Months Ended
September 30, 2011

Payday Cricket
Wireless Total Payday Cricket
Wireless Total

Revenues from external customers $ 3,185,296 $ 3,126,225 $ 6,311,521 $ 2,979,160 $ 1,726,706 $ 4,705,866

Net income (loss) $ 419,095 $ (79,051 ) $ 340,044 $ 410,317 $ (49,113 ) $ 361,204

Nine Months Ended
September 30, 2012 Nine Months Ended
September 30, 2011

Payday Cricket
Wireless Total Payday Cricket
Wireless Total

Revenues from external customers $ 8,814,127 $ 10,942,133 $ 19,756,260 $ 8,223,987 $ 5,560,592 $ 13,784,579

Net income (loss) $ 1,160,467 $ 322,370 $ 1,482,837 $ 1,125,555 $ (82,267 ) $ 1,043,288

Total segment assets $ 15,339,215 $ 6,644,845 $ 21,984,060 $ 14,716,708 $ 5,445,827 $ 20,162,535

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Acquisitions (Tables)
9 Months Ended

Sep. 30, 2012

Business Combinations [Abstract]

Schedule of Purchase Price Allocation [Table Text Block]

Fair Value

Inventory $ 1,600

Property and equipment 72,500

Intangible assets 98,000

Goodwill 278,700

Other non-current assets 4,400

$ 455,200

Business Acquisition, Pro Forma Information [Table Text Block]
The following table presents the unaudited pro forma results of continuing operations for the three and nine months ended September 30, 2012 and 2011, as if the acquisitions had been consummated at the beginning of each period presented.

Three Months Ended
September 30, Nine Months Ended
September 30,

2012 2011 2012 2011

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Pro forma net income $ 340,000 $ 389,000 $ 1,534,000 $ 1,204,000

Pro forma net income (loss) per common share – basic and diluted $ (0.03 ) $ (0.02 ) $ (0.01 ) $ (0.05 )

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Acquisitions (Details 1) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

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Basis of Presentation, Nature of Business and Summary of Significant Accounting Policies (Policies)
9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Basis of Accounting, Policy [Policy Text Block]
Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared according to the instructions to Form 10-Q and Section 210.8-03(b) of Regulation S-X of the Securities and Exchange Commission (SEC) and, therefore, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted.

In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine month periods ended September 30, 2012 are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. For further information, refer to the Consolidated Financial Statements and footnotes thereto included in our Form 10-K as of and for the year ended December 31, 2011. The condensed consolidated balance sheet at December 31, 2011, has been derived from the audited consolidated financial statements at that date, but does not include all of the information and footnotes required by GAAP.

Use of Estimates, Policy [Policy Text Block]
Use of Estimates

The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that may affect certain reported amounts and disclosures in the condensed consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from those estimates. Significant management estimates relate to the loans receivable allowance, allocation of and carrying value of goodwill and intangible assets, inventory valuation and obsolescence, and deferred taxes and tax uncertainties.

Revenue Recognition, Policy [Policy Text Block]
Revenue Recognition

The Company recognizes fees on cash advance loans on a constant-yield basis ratably over the loans’ terms. Title and installment loan fees and interest are recognized using the interest method except that installment loan origination fees are recognized as they become non-refundable and installment loan maintenance fees are recognized when earned. The Company records revenue from check cashing fees, sales of phones, and accessories and fees from all other services in the period in which the sale or service is completed.

Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]
Loans Receivable Allowance

We maintain a loan loss allowance for anticipated losses for our payday, installment and title loans. To estimate the appropriate level of the loan loss allowance, we consider the amount of outstanding loans owed to us, historical loans charged off, current and expected collection patterns and current economic trends. Our current payday loan loss allowance is based on our net write offs, typically expressed as a percentage of loan amounts originated for the last 24 months applied against the principal balance of outstanding loans that we write off. Our current installment loan loss allowance also factors in the delinquency status of loans within the installment portfolio. The Company also periodically performs a look-back analysis on its loan loss allowance to verify that the historical allowance established tracks with the actual subsequent loan write-offs and recoveries. The Company is aware that, as conditions change, it may also need to make additional allowances in future periods.

Included in loans receivable are payday loans that are currently due or past due and payday loans that have not been repaid. This generally is evidenced where a customer’s personal check has been deposited and the check has been returned due to non-sufficient funds in the customer’s account, a closed account, or other reasons. Also included in loans receivable are current and delinquent installment and title loans. Loans are carried at cost less the loans receivable allowance. The Company does not specifically reserve for any individual loan. The Company aggregates loan types for purposes of estimating the loss allowance using a methodology that analyzes historical portfolio statistics and management’s judgment regarding recent trends noted in the portfolio. This methodology takes into account several factors, including the maturity of the store location, charge-off and recovery rates and delinquency status of installment loans. The Company utilizes a software program to assist with the tracking of its historical portfolio statistics. All returned payday items are charged off after 180 days, as collections after that date have not been significant. The loans receivable allowance is reviewed monthly and any adjustment to the loan loss allowance as a result of historical loan performance, current and expected collection patterns and current economic trends is recorded.

Earnings Per Share, Policy [Policy Text Block]
Net Income (Loss) Per Common Share

Basic net income (loss) per common share is computed by dividing the income (loss) available to common shareholders by the weighted average number of common shares outstanding for the year. Diluted net income (loss) per common share is computed by dividing the net income (loss) available to common shareholders by the sum of the weighted average number of common shares outstanding plus potentially dilutive common share equivalents (convertible preferred shares) when dilutive. All shares of potentially dilutive Series A Convertible Preferred Stock outstanding at September 30, 2012 and 2011 were anti-dilutive and therefore excluded from the dilutive net income (loss) per share computation.

Segment Reporting, Policy [Policy Text Block]
Segment Reporting

The Company has grouped its operations into two segments – Payday Operations and Cricket Wireless Retail Operations. The Payday Operations segment provides financial and ancillary services. The Cricket Wireless Retail Operations segment is a dealer for Cricket Communications, Inc., reselling cellular phones and accessories and serving as a payment center for Cricket customers.

New Accounting Pronouncements Policy [Policy Text Block]
Recent Accounting Pronouncements

In July 2012, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU permits an entity the option to first assess qualitative factors to determine whether it is more-likely-than-not that an indefinite-lived intangible asset is impaired. The results of the qualitative assessment would be used as a basis in determining whether it is necessary to perform the two-step quantitative impairment test. If the qualitative assessment supports the conclusion that it is more-likely-than-not that the fair value of the asset exceeds its carrying amount, the entity would not need to perform the two-step quantitative impairment test. The objective of this update is to reduce the cost and complexity of performing impairment tests for indefinite-lived intangible assets other than goodwill, and to improve consistency in impairment testing among long-lived asset categories. This ASU is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed prior to the issuance of the final ASU, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. The Company has not early-adopted this ASU and does not believe adoption will have a material effect on its financial condition and results of operations.

No other new accounting pronouncement issued or effective during the fiscal quarter has had or is expected to have a material impact on the condensed consolidated financial statements.

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Preferred Stock Dividend (Details Textual) (USD $)	3 Months Ended
Preferred Stock Dividend (Details Textual) (USD $)	Sep. 30, 2012
Unaccrued Preferred Dividend Amount	$ 525,000
Subsequent Accrued Preferred Dividend Date	Oct. 15, 2012

Other Expense (Details) (USD $)	3 Months Ended		9 Months Ended
Other Expense (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Store expenses
Bank fees	$ 79,957	$ 61,431	$ 237,194	$ 196,279
Collection costs	125,368	86,276	360,894	292,206
Repairs & maintenance	67,860	37,202	163,383	110,668
Supplies	90,267	52,757	276,788	130,099
Telephone	36,114	33,229	113,593	99,793
Utilities and network lines	189,400	117,957	525,059	353,398
Other	295,771	189,064	731,562	517,491
Total Store expenses	884,737	577,916	2,408,473	1,699,934
General & administrative expenses
Professional fees	43,722	29,323	190,936	194,193
Management and consulting fees	137,687	142,750	409,129	359,867
Other	64,606	86,006	224,569	218,848
Total General & administrative expenses	$ 246,015	$ 258,079	$ 824,634	$ 772,908

CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Sep. 30, 2012	Dec. 31, 2011
Allowance for losses (in dollars)	$ 1,084,000	$ 1,001,000
Common stock, shares authorized	240,000,000	240,000,000
Common stock, shares issued	5,397,780	7,446,007
Common stock, shares outstanding	5,397,780	7,446,007
Series A Convertible Preferred Stock [Member]
Series A convertible preferred stock, cumulative dividends	10.00%	10.00%
Series A convertible preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Series A convertible preferred stock, stated value (in dollars per share)	$ 2.10	$ 2.10
Series A convertible preferred stock, shares authorized	10,000,000	10,000,000
Series A convertible preferred stock, shares issued	10,000,000	10,000,000
Series A convertible preferred stock, shares outstanding	10,000,000	10,000,000

DOCUMENT AND ENTITY INFORMATION	9 Months Ended
DOCUMENT AND ENTITY INFORMATION	Sep. 30, 2012	Nov. 14, 2012
Entity Registrant Name	WESTERN CAPITAL RESOURCES, INC.
Entity Central Index Key	0001363958
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	WCRS.OB
Entity Common Stock, Shares Outstanding		5,397,780
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2012
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2012

Preferred Stock Dividend (Details) (USD $)	3 Months Ended		9 Months Ended
Preferred Stock Dividend (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Balance due, beginning of the period	$ 4,600,000	$ 2,500,000	$ 3,550,000	$ 1,450,000
Current period preferred dividends payable	525,000	525,000	1,575,000	1,575,000
Preferred dividends paid	0	0	0	0
Balance due, end of the period	$ 5,125,000	$ 3,025,000	$ 5,125,000	$ 3,025,000

Management and Advisory Agreement (Details Textual) (Blackstreet Capital Management, LLC [Member])	0 Months Ended
	Jun. 21, 2012
Blackstreet Capital Management, LLC [Member]
Management Fee Payable, Description	The amended and restated agreement increases the management fee payable to Blackstreet to the greater of (i) $330,750 per year (subject to annual increases of five percent) or (ii) five percent of Western Capital''s EBITDA.
Other Fee Payable, Description	The amended and restated agreement also requires the Company to pay Blackstreet a fee in an amount equal to two percent of the gross proceeds of any debt or equity financing, and a fee in an amount equal to $400,000 (plus a $60,000 increase in the management fee payable under the agreement) upon the closing of an acquisition in consideration for Blackstreet''s referral to the Company of such acquisition opportunity and assistance in the performance of due diligence services relating thereto.
Equity Method Investment, Ownership Percentage	50.00%

Acquisitions (Details 1) (USD $)	3 Months Ended		9 Months Ended
Acquisitions (Details 1) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Pro forma revenue	$ 6,312,000	$ 5,049,000	$ 20,081,000	$ 15,038,000
Pro forma net income	$ 340,000	$ 389,000	$ 1,534,000	$ 1,204,000
Pro forma net income (loss) per common share - basic and diluted (In dollars per share)	$ (0.03)	$ (0.02)	$ (0.01)	$ (0.05)

Basis of Presentation, Nature of Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2012
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared according to the instructions to Form 10-Q and Section 210.8-03(b) of Regulation S-X of the Securities and Exchange Commission (SEC) and, therefore, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine month periods ended September 30, 2012 are not necessarily indicative of the results that may be expected for the year ending December 31, 2012. For further information, refer to the Consolidated Financial Statements and footnotes thereto included in our Form 10-K as of and for the year ended December 31, 2011. The condensed consolidated balance sheet at December 31, 2011, has been derived from the audited consolidated financial statements at that date, but does not include all of the information and footnotes required by GAAP.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that may affect certain reported amounts and disclosures in the condensed consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from those estimates. Significant management estimates relate to the loans receivable allowance, allocation of and carrying value of goodwill and intangible assets, inventory valuation and obsolescence, and deferred taxes and tax uncertainties.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company recognizes fees on cash advance loans on a constant-yield basis ratably over the loans’ terms. Title and installment loan fees and interest are recognized using the interest method except that installment loan origination fees are recognized as they become non-refundable and installment loan maintenance fees are recognized when earned. The Company records revenue from check cashing fees, sales of phones, and accessories and fees from all other services in the period in which the sale or service is completed.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Loans Receivable Allowance We maintain a loan loss allowance for anticipated losses for our payday, installment and title loans. To estimate the appropriate level of the loan loss allowance, we consider the amount of outstanding loans owed to us, historical loans charged off, current and expected collection patterns and current economic trends. Our current payday loan loss allowance is based on our net write offs, typically expressed as a percentage of loan amounts originated for the last 24 months applied against the principal balance of outstanding loans that we write off. Our current installment loan loss allowance also factors in the delinquency status of loans within the installment portfolio. The Company also periodically performs a look-back analysis on its loan loss allowance to verify that the historical allowance established tracks with the actual subsequent loan write-offs and recoveries. The Company is aware that, as conditions change, it may also need to make additional allowances in future periods. Included in loans receivable are payday loans that are currently due or past due and payday loans that have not been repaid. This generally is evidenced where a customer’s personal check has been deposited and the check has been returned due to non-sufficient funds in the customer’s account, a closed account, or other reasons. Also included in loans receivable are current and delinquent installment and title loans. Loans are carried at cost less the loans receivable allowance. The Company does not specifically reserve for any individual loan. The Company aggregates loan types for purposes of estimating the loss allowance using a methodology that analyzes historical portfolio statistics and management’s judgment regarding recent trends noted in the portfolio. This methodology takes into account several factors, including the maturity of the store location, charge-off and recovery rates and delinquency status of installment loans. The Company utilizes a software program to assist with the tracking of its historical portfolio statistics. All returned payday items are charged off after 180 days, as collections after that date have not been significant. The loans receivable allowance is reviewed monthly and any adjustment to the loan loss allowance as a result of historical loan performance, current and expected collection patterns and current economic trends is recorded.
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) Per Common Share Basic net income (loss) per common share is computed by dividing the income (loss) available to common shareholders by the weighted average number of common shares outstanding for the year. Diluted net income (loss) per common share is computed by dividing the net income (loss) available to common shareholders by the sum of the weighted average number of common shares outstanding plus potentially dilutive common share equivalents (convertible preferred shares) when dilutive. All shares of potentially dilutive Series A Convertible Preferred Stock outstanding at September 30, 2012 and 2011 were anti-dilutive and therefore excluded from the dilutive net income (loss) per share computation.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting The Company has grouped its operations into two segments – Payday Operations and Cricket Wireless Retail Operations. The Payday Operations segment provides financial and ancillary services. The Cricket Wireless Retail Operations segment is a dealer for Cricket Communications, Inc., reselling cellular phones and accessories and serving as a payment center for Cricket customers.
New Accounting Pronouncements Policy [Policy Text Block]	Recent Accounting Pronouncements In July 2012, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU permits an entity the option to first assess qualitative factors to determine whether it is more-likely-than-not that an indefinite-lived intangible asset is impaired. The results of the qualitative assessment would be used as a basis in determining whether it is necessary to perform the two-step quantitative impairment test. If the qualitative assessment supports the conclusion that it is more-likely-than-not that the fair value of the asset exceeds its carrying amount, the entity would not need to perform the two-step quantitative impairment test. The objective of this update is to reduce the cost and complexity of performing impairment tests for indefinite-lived intangible assets other than goodwill, and to improve consistency in impairment testing among long-lived asset categories. This ASU is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed prior to the issuance of the final ASU, if an entity’s financial statements for the most recent annual or interim period have not yet been issued. The Company has not early-adopted this ASU and does not believe adoption will have a material effect on its financial condition and results of operations. No other new accounting pronouncement issued or effective during the fiscal quarter has had or is expected to have a material impact on the condensed consolidated financial statements.