Operating Segment Information (Tables)

6 Months Ended

Mar. 31, 2013

The following tables present operating segment information for the three and six-month periods ending March 31, 2013 and 2012:



	Three Months Ended March 31, 2013
	U.S. & Canada			Latin America			Other International			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	87,048		$	13,858		$	—		$	100,906
Jewelry scrapping sales	40,671			2,897			—			43,568
Pawn service charges	54,512			8,082			—			62,594
Consumer loan fees	43,825			11,842			6,643			62,310
Other revenues	1,620			217			859			2,696
Total revenues	227,676			36,896			7,502			272,074
Merchandise cost of goods sold	51,167			8,010			—			59,177
Jewelry scrapping cost of goods sold	27,663			2,429			—			30,092
Consumer loan bad debt	6,864			(661		)	2,677			8,880
Net revenues	141,982			27,118			4,825			173,925
Segment expenses:
Operations	85,477			16,401			3,669			105,547
Depreciation and amortization	4,909			1,771			143			6,823
(Gain) loss on sale or disposal of assets	(1		)	14			—			13
Interest (income) expense, net	15			2,802			(1		)	2,816
Equity in net income of unconsolidated affiliates	—			—			(4,125		)	(4,125		)
Other income	(1		)	(315		)	—			(316		)
Segment contribution	$	51,583		$	6,445		$	5,139		$	63,167
Corporate expenses:
Administrative										8,603
Depreciation and amortization										1,940
Interest expense, net										937
Other expense										721
Income before taxes										50,966
Income tax expense										16,086
Net income										34,880
Net income attributable to noncontrolling interest										899
Net income attributable to EZCORP, Inc.										$	33,981



	Three Months Ended March 31, 2012
	U.S. & Canada		Latin America		Other International			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	85,498	$	9,499	$	—		$	94,997
Jewelry scrapping sales	49,414		3,761		—			53,175
Pawn service charges	50,505		5,939		—			56,444
Consumer loan fees	42,806		7,383		130			50,319
Other revenues	1,219		124		—			1,343
Total revenues	229,442		26,706		130			256,278
Merchandise cost of goods sold	50,499		5,381		—			55,880
Jewelry scrapping cost of goods sold	29,537		2,773		—			32,310
Consumer loan bad debt	5,878		508		80			6,466
Net revenues	143,528		18,044		50			161,622
Segment expenses:
Operations	75,364		11,090		170			86,624
Depreciation and amortization	3,390		2,404		14			5,808
Loss on sale or disposal of assets	25		2		—			27
Interest expense, net	—		1,769		—			1,769
Equity in net income of unconsolidated affiliates	—		—		(4,577		)	(4,577		)
Other expense	909		13		—			922
Segment contribution	$	63,840	$	2,766	$	4,443		$	71,049
Corporate expenses:
Administrative								11,998
Depreciation and amortization								1,451
Interest expense, net								477
Other income								(120		)
Income before taxes								57,243
Income tax expense								19,870
Net income								37,373
Net income attributable to noncontrolling interest								112
Net income attributable to EZCORP, Inc.								$	37,261



	Six Months Ended March 31, 2013
	U.S. & Canada			Latin America			Other International			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	167,513		$	28,975		$	—		$	196,488
Jewelry scrapping sales	82,813			6,680			—			89,493
Pawn service charges	112,722			15,896			—			128,618
Consumer loan fees	89,784			23,719			13,572			127,075
Other revenues	4,414			1,871			1,241			7,526
Total revenues	457,246			77,141			14,813			549,200
Merchandise cost of goods sold	97,899			16,779			—			114,678
Jewelry scrapping cost of goods sold	56,820			5,471			—			62,291
Consumer loan bad debt	18,345			(1,709		)	6,318			22,954
Net revenues	284,182			56,600			8,495			349,277
Segment expenses:
Operations	172,920			32,142			7,747			212,809
Depreciation and amortization	9,011			3,446			219			12,676
Loss on sale or disposal of assets	28			14			—			42
Interest (income) expense, net	32			5,415			(1		)	5,446
Equity in net income of unconsolidated affiliates	—			—			(9,163		)	(9,163		)
Other income	(5		)	(295		)	(69		)	(369		)
Segment contribution	$	102,196		$	15,878		$	9,762		$	127,836
Corporate expenses:
Administrative										22,274
Depreciation and amortization										3,739
Interest expense, net										1,944
Other expense										273
Income before taxes										99,606
Income tax expense										32,571
Net income										67,035
Net income attributable to noncontrolling interest										2,337
Net income attributable to EZCORP, Inc.										$	64,698



	Six Months Ended March 31, 2012
	U.S. & Canada			Latin America		Other International			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	162,050		$	19,841	$	—		$	181,891
Jewelry scrapping sales	102,280			7,298		—			109,578
Pawn service charges	104,875			11,361		—			116,236
Consumer loan fees	87,818			7,383		206			95,407
Other revenues	1,795			244		—			2,039
Total revenues	458,818			46,127		206			505,151
Merchandise cost of goods sold	93,950			10,326		—			104,276
Jewelry scrapping cost of goods sold	62,687			5,047		—			67,734
Consumer loan bad debt	16,768			508		215			17,491
Net (losses) revenues	285,413			30,246		(9		)	315,650
Segment expenses:
Operations	150,358			18,056		768			169,182
Depreciation and amortization	6,613			3,174		36			9,823
(Gain) loss on sale or disposal of assets	(175		)	1		—			(174		)
Interest expense, net	4			1,733		—			1,737
Equity in net income of unconsolidated affiliates	—			—		(8,738		)	(8,738		)
Other (income) expense	(151		)	16		(64		)	(199		)
Segment contribution	$	128,764		$	7,266	$	7,989		$	144,019
Corporate expenses:
Administrative									23,652
Depreciation and amortization									2,691
Interest expense, net									1,060
Other income									(118		)
Income before taxes									116,734
Income tax expense									40,009
Net income									76,725
Net income attributable to noncontrolling interest									112
Net income attributable to EZCORP, Inc.									$	76,613

Separately identified segment assets

The following table presents separately identified segment assets:



	U.S. & Canada		Latin America		Other International		Consolidated
	(in thousands)
Assets at March 31, 2013
Cash and cash equivalents	$	11,721	$	14,602	$	2,765	$	29,088
Restricted cash	—		1,204		—		1,204
Pawn loans	119,681		18,699		—		138,380
Consumer loans, net	17,736		91,418		4,856		114,010
Service charges and fees receivable, net	28,968		28,673		1,254		58,895
Inventory, net	95,307		21,210		—		116,517
Property and equipment, net	68,725		29,388		1,499		99,612
Restricted cash, non-current	—		2,197		—		2,197
Goodwill	277,338		117,200		37,586		432,124
Intangibles, net	28,853		21,018		2,726		52,597
Total separately identified recorded segment assets	$	648,329	$	345,609	$	50,686	$	1,044,624
Consumer loans outstanding from unaffiliated lenders	$	19,879	$	—	$	—	$	19,879
Assets at March 31, 2012
Cash and cash equivalents	$	17,266	$	15,220	$	258	$	32,744
Restricted cash	—		930		—		930
Pawn loans	108,804		13,501		—		122,305
Consumer loans, net	14,074		66,747		86		80,907
Service charges and fees receivable, net	25,886		20,933		28		46,847
Inventory, net	77,132		10,702		—		87,834
Property and equipment, net	56,544		18,948		223		75,715
Goodwill	213,897		110,384		—		324,281
Intangibles, net	17,651		19,305		42		36,998
Total separately identified recorded segment assets	$	531,254	$	276,670	$	637	$	808,561
Consumer loans outstanding from unaffiliated lenders	$	19,130	$	—	$	—	$	19,130
Assets at September 30, 2012
Cash and cash equivalents	$	14,820	$	16,365	$	1,789	$	32,974
Restricted cash	—		1,145		—		1,145
Pawn loans	140,885		16,763		—		157,648
Consumer loans, net	18,960		73,422		3,767		96,149
Service charges and fees receivable, net	34,066		24,637		1,114		59,817
Inventory, net	94,449		14,765		—		109,214
Property and equipment, net	60,476		23,005		1,503		84,984
Restricted cash, non-current	—		4,337		—		4,337
Goodwill	224,306		110,401		39,956		374,663
Intangibles, net	17,498		21,867		2,946		42,311
Total separately identified recorded segment assets	$	605,460	$	306,707	$	51,075	$	963,242
Consumer loans outstanding from unaffiliated lenders	$	24,773	$	—	$	—	$	24,773

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

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



	March 31,				September 30,
	2013		2012		2012
	(in thousands)
Total separately identified recorded segment assets	$	1,044,624	$	808,561	$	963,242
Corporate assets	269,783		218,966		254,765
Total assets	$	1,314,407	$	1,027,527	$	1,218,007

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

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



	Three Months Ended March 31,				Six Months Ended March 31,
	2013		2012		2013		2012
	(in thousands)
Revenues:
U.S.	$	222,947	$	225,490	$	447,703	$	451,205
Mexico	36,896		26,706		77,141		46,127
Canada	4,729		3,952		9,543		7,613
U.K	7,502		130		14,813		206
Total	272,074		256,278		549,200		505,151

Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]



	March 31,				September 30,
	2013		2012		2012
	(in thousands)
Long-lived assets:
U.S.	$	393,698	$	298,031	$	317,887
Mexico	167,904		148,812		155,488
Canada	9,177		11,021		10,199
U.K.	41,769		223		44,363
Other	42		42		42
Total	$	612,590	$	458,129	$	527,979

- Definition

Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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