Operating Segment Information (Tables)

12 Months Ended

Sep. 30, 2013

The following tables present operating segment information for the three years ending ending September 30, 2013, 2012 and 2011 including the reclassifications discussed in Note 1, “Organization and Summary of Significant Accounting Policies.”



	Year Ended September 30, 2013
	U.S. & Canada			Latin America			Other International			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	310,521		$	58,245		$	—		$	368,766
Jewelry scrapping sales	123,162			8,540			—			131,702
Pawn service charges	221,775			29,579			—			251,354
Consumer loan fees and interest	174,726			50,461			23,117			248,304
Other revenues	5,113			3,197			1,871			10,181
Total revenues	835,297			150,022			24,988			1,010,307
Merchandise cost of goods sold	183,147			35,470			—			218,617
Jewelry scrapping cost of goods sold	88,637			7,496			—			96,133
Consumer loan bad debt expense (benefit)	43,095			(113		)	11,891			54,873
Net revenues	520,418			107,169			13,097			640,684
Segment expenses (income):
Operations	336,421			62,496			15,308			414,225
Depreciation	15,919			5,222			364			21,505
Amortization	2,043			1,711			98			3,852
Loss on sale or disposal of assets	284			17			—			301
Interest expense (income), net	16			11,279			(2		)	11,293
Equity in net income of unconsolidated affiliates	—			—			(11,878		)	(11,878		)
Impairment of investments	—			—			44,598			44,598
Other (income) expense	(3		)	(218		)	153			(68		)
Segment contribution	$	165,738		$	26,662		$	(35,544	)	$	156,856
Corporate expenses:
Administrative										52,474
Depreciation										6,822
Amortization										1,381
Loss on sale or disposal of assets										1,133
Interest expense, net										3,873
Other income										(137		)
Income from continuing operations before income taxes										91,310
Income tax expense										29,575
Income from continuing operations, net of tax										61,735
Loss from discontinued operations, net of tax										(23,310		)
Net income										38,425
Net income from continuing operations attributable to redeemable noncontrolling interest										4,348
Net income attributable to EZCORP, Inc.										$	34,077



	Year Ended September 30, 2012
	U.S. & Canada			Latin America			Other International			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	291,497		$	41,567		$	—		$	333,064
Jewelry scrapping sales	191,905			10,576			—			202,481
Pawn service charges	210,601			22,937			—			233,538
Consumer loan fees and interest	163,896			26,901			9,884			200,681
Other revenues	3,759			1,292			308			5,359
Total revenues	861,658			103,273			10,192			975,123
Merchandise cost of goods sold	168,133			22,504			—			190,637
Jewelry scrapping cost of goods sold	122,604			8,111			—			130,715
Consumer loan bad debt	35,398			309			3,663			39,370
Net revenues	535,523			72,349			6,529			614,401
Segment expenses (income):
Operations	292,371			37,259			6,718			336,348
Depreciation	13,058			3,319			177			16,554
Amortization	521			1,370			46			1,937
(Gain) loss on sale or disposal of assets	(261		)	12			223			(26		)
Interest income, net	(3		)	(4,507		)	(1		)	(4,511		)
Equity in net income of unconsolidated affiliates	—			—			(17,400		)	(17,400		)
Other income	(647		)	(5		)	(559		)	(1,211		)
Segment contribution	$	230,484		$	34,901		$	17,325		$	282,710
Corporate expenses:
Administrative										47,912
Depreciation										5,457
Amortization										19
Gain on sale or disposal of assets										(1		)
Interest expense, net										2,961
Income from continuing operations before income taxes										226,362
Income tax expense										71,252
Income from continuing operations, net of tax										155,110
Loss from discontinued operations, net of tax										(4,533		)
Net income										150,577
Net income from continuing operations attributable to redeemable noncontrolling interest										6,869
Net income attributable to EZCORP, Inc.										$	143,708



	Year Ended September 30, 2011
	U.S. & Canada			Latin America		Other International			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	256,694		$	25,022	$	—		$	281,716
Jewelry scrapping sales	195,920			8,938		—			204,858
Pawn service charges	184,204			15,542		—			199,746
Consumer loan fees and interest	164,895			—		—			164,895
Other revenues	1,484			99		—			1,583
Total revenues	803,197			49,601		—			852,798
Merchandise cost of goods sold	147,297			14,537		—			161,834
Jewelry scrapping cost of goods sold	121,051			6,819		—			127,870
Consumer loan bad debt	36,791			—		—			36,791
Net revenues	498,058			28,245		—			526,303
Segment expenses (income):
Operations	260,340			21,260		795			282,395
Depreciation	10,858			2,066		—			12,924
Amortization	452			382		—			834
Loss on sale or disposal of assets	281			12		—			293
Interest expense, net	30			4		—			34
Equity in net income of unconsolidated affiliates	—			—		(16,237		)	(16,237		)
Other (income) expense	(3		)	7		(168		)	(164		)
Segment contribution	$	226,100		$	4,514	$	15,610		$	246,224
Corporate expenses:
Administrative									50,584
Depreciation									3,832
Interest expense, net									1,619
Income from continuing operations before income taxes									190,189
Income tax expense									66,472
Income from continuing operations, net of tax									123,717
Loss from discontinued operations, net of tax									(1,558		)
Net income									122,159
Net income from continuing operations attributable to redeemable noncontrolling interest									—
Net income attributable to EZCORP, Inc.									$	122,159

Separately identified segment assets

The following table presents separately identified segment assets:



	U.S & Canada		Latin America		Other International		Total
	(in thousands)
Assets at September 30, 2013
Cash and cash equivalents	$	10,931	$	16,829	$	3,260	$	31,020
Restricted cash	—		3,312		—		3,312
Pawn loans	142,930		13,707		—		156,637
Consumer loans, net	24,877		37,169		2,469		64,515
Service charges and fees receivable, net	37,016		29,237		697		66,950
Inventory, net	121,367		23,833		—		145,200
Property and equipment, net	67,676		28,198		1,448		97,322
Restricted cash, non-current	—		2,156		—		2,156
Non-current consumer loans, net	—		69,991		—		69,991
Goodwill	278,407		110,209		39,892		428,508
Intangibles, net	26,380		18,917		2,840		48,137
Total separately identified recorded segment assets	$	709,584	$	353,558	$	50,606	$	1,113,748
Consumer loans outstanding from unaffiliated lenders	$	29,171	$	—	$	—	$	29,171
Assets at September 30, 2012
Cash and cash equivalents	$	14,820	$	20,702	$	1,789	$	37,311
Restricted cash	—		1,145		—		1,145
Pawn loans	140,885		16,763		—		157,648
Consumer loans, net	18,960		11,425		3,767		34,152
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	60,947		23,220		1,503		85,670
Restricted cash, non-current	—		4,337		—		4,337
Non-current consumer loans, net	—		61,997		—		61,997
Goodwill	224,306		110,401		39,956		374,663
Intangibles, net	18,824		21,867		2,946		43,637
Total separately identified recorded segment assets	$	607,257	$	311,259	$	51,075	$	969,591
Consumer loans outstanding from unaffiliated lenders	$	25,484	$	—	$	—	$	25,484
Assets at September 30, 2011
Cash and cash equivalents	$	10,040	$	1,496	$	—	$	11,536
Pawn loans	134,457		10,861		—		145,318
Consumer loans, net	14,611		—		—		14,611
Service charges and fees receivable, net	31,567		1,663		—		33,230
Inventory, net	81,859		8,514		—		90,373
Property and equipment, net	51,469		12,769		—		64,238
Goodwill	163,897		9,309		—		173,206
Intangibles, net	16,775		867		—		17,642
Total separately identified recorded segment assets	$	504,675	$	45,479	$	—	$	550,154
Consumer loans outstanding from unaffiliated lenders	$	27,040	$	—	$	—	$	27,040

Reconciliation of separately identified recorded segment assets to consolidated total assets:

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



	September 30,
	2013		2012		2011
	(in thousands)
Total separately identified recorded segment assets	$	1,113,748	$	969,591	$	550,154
Corporate assets	231,542		248,416		206,296
Total assets	$	1,345,290	$	1,218,007	$	756,450

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:



	Fiscal Years Ended September 30,
	2013		2012		2011
	(in thousands)
Revenues:
U.S.	$	822,587	$	850,946	$	795,825
Mexico	150,022		103,273		49,601
Canada	12,710		10,712		7,372
U.K	24,988		10,192		—
Total	$	1,010,307	$	975,123	$	852,798

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



	September 30,
	2013		2012		2011
	(in thousands)
Long-Lived assets:
U.S.	$	399,930	$	317,887	$	240,661
Mexico	157,796		155,488		22,945
Canada	4,755		10,199		7,888
U.K	44,138		44,363		—
Other	42		42		—
Total	$	606,661	$	527,979	$	271,494

- 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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