Operating Segment Information (Tables)

9 Months Ended

Jun. 30, 2014

The following tables present operating segment information for the three and nine-month periods ending June 30, 2014 and 2013, including reclassifications discussed in Note 1 "Organization and Summary of Significant Accounting Policies."



	Three Months Ended June 30, 2014
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	74,674		$	14,496		$	—		$	89,170		$	—		$	89,170
Jewelry scrapping sales	18,909			1,364			—			20,273			—			20,273
Pawn service charges	51,894			8,023			—			59,917			—			59,917
Consumer loan fees and interest	41,749			14,839			4,556			61,144			—			61,144
Consumer loan sales and other	531			10,333			12			10,876			—			10,876
Total revenues	187,757			49,055			4,568			241,380			—			241,380
Merchandise cost of goods sold	45,927			9,824			—			55,751			—			55,751
Jewelry scrapping cost of goods sold	13,894			1,237			—			15,131			—			15,131
Consumer loan bad debt	12,894			1,361			2,991			17,246			—			17,246
Net revenues	115,042			36,633			1,577			153,252			—			153,252
Operating expenses (income):
Operations	84,553			22,112			2,910			109,575			—			109,575
Administrative	—			—			—			—			14,467			14,467
Depreciation	4,305			1,502			80			5,887			1,664			7,551
Amortization	414			329			4			747			893			1,640
Loss (gain) on sale or disposal of assets	129			11			(160		)	(20		)	(6		)	(26		)
Interest expense (income), net	—			4,234			(2		)	4,232			1,841			6,073
Equity in net income of unconsolidated affiliates	—			—			(2,117		)	(2,117		)	—			(2,117		)
Other income	(7		)	(167		)	—			(174		)	(196		)	(370		)
Segment contribution	$	25,648		$	8,612		$	862		$	35,122
Income (loss) from continuing operations before income taxes										$	35,122		$	(18,663	)	$	16,459



	Three Months Ended June 30, 2013
	U.S. & Canada			Latin America		Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	71,464		$	15,112	$	—		$	86,576		$	—		$	86,576
Jewelry scrapping sales	26,288			—		—			26,288			—			26,288
Pawn service charges	52,505			7,892		—			60,397			—			60,397
Consumer loan fees and interest	40,279			12,864		6,091			59,234			—			59,234
Consumer loan sales and other	1,058			1,034		579			2,671			—			2,671
Total revenues	191,594			36,902		6,670			235,166			—			235,166
Merchandise cost of goods sold	41,795			9,255		—			51,050			—			51,050
Jewelry scrapping cost of goods sold	20,285			92		—			20,377			—			20,377
Consumer loan bad debt expense	9,994			685		1,839			12,518			—			12,518
Net revenues	119,520			26,870		4,831			151,221			—			151,221
Operating expenses (income):
Operations	84,194			16,513		3,523			104,230			—			104,230
Administrative	—			—		—			—			12,644			12,644
Depreciation	4,184			1,420		93			5,697			1,680			7,377
Amortization	721			434		25			1,180			411			1,591
Loss on sale or disposal of assets	174			4		—			178			—			178
Interest (income) expense, net	(25		)	2,790		—			2,765			872			3,637
Equity in net income of unconsolidated affiliates	—			—		(4,328		)	(4,328		)	—			(4,328		)
Other expense	—			57		—			57			39			96
Segment contribution	$	30,272		$	5,652	$	5,518		$	41,442
Income (loss) from continuing operations before income taxes									$	41,442		$	(15,646	)	$	25,796



	Nine Months Ended June 30, 2014
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	253,501		$	44,710		$	—		$	298,211		$	—		$	298,211
Jewelry scrapping sales	69,531			4,638			—			74,169			—			74,169
Pawn service charges	161,117			22,095			—			183,212			—			183,212
Consumer loan fees and interest	136,108			43,460			12,690			192,258			—			192,258
Consumer loan sales and other	2,025			20,520			42			22,587			—			22,587
Total revenues	622,282			135,423			12,732			770,437			—			770,437
Merchandise cost of goods sold	153,864			29,332			—			183,196			—			183,196
Jewelry scrapping cost of goods sold	51,257			4,005			—			55,262			—			55,262
Consumer loan bad debt	37,571			3,206			5,323			46,100			—			46,100
Net revenues	379,590			98,880			7,409			485,879			—			485,879
Operating expenses (income):
Operations	261,161			58,580			10,667			330,408			—			330,408
Administrative	—			—			—			—			50,244			50,244
Depreciation	12,867			4,411			288			17,566			4,990			22,556
Amortization	1,723			1,553			55			3,331			2,224			5,555
(Gain) loss on sale or disposal of assets	(6,630		)	15			(1		)	(6,616		)	642			(5,974		)
Interest (income) expense, net	(11		)	11,628			(4		)	11,613			4,067			15,680
Equity in net income of unconsolidated affiliates	—			—			(3,880		)	(3,880		)	—			(3,880		)
Impairment of investments	—			—			7,940			7,940			—			7,940
Other (income) expense	(7		)	(208		)	346			131			655			786
Segment contribution (loss)	$	110,487		$	22,901		$	(8,002	)	$	125,386
Income (loss) from continuing operations before income taxes										$	125,386		$	(62,822	)	$	62,564



	Nine Months Ended June 30, 2013
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	(in thousands)
Revenues:
Merchandise sales	$	237,577		$	43,685		$	—		$	281,262		$	—		$	281,262
Jewelry scrapping sales	108,777			4,802			—			113,579			—			113,579
Pawn service charges	165,202			22,610			—			187,812			—			187,812
Consumer loan fees and interest	126,873			36,583			19,663			183,119			—			183,119
Consumer loan sales and other	5,469			2,880			1,820			10,169			—			10,169
Total revenues	643,898			110,560			21,483			775,941			—			775,941
Merchandise cost of goods sold	138,936			25,775			—			164,711			—			164,711
Jewelry scrapping cost of goods sold	76,922			4,071			—			80,993			—			80,993
Consumer loan bad debt expense (benefit)	27,363			(1,024		)	8,157			34,496			—			34,496
Net revenues	400,677			81,738			13,326			495,741			—			495,741
Operating expenses (income):
Operations	251,593			46,483			11,270			309,346			—			309,346
Administrative	—			—			—			—			34,918			34,918
Depreciation	11,905			3,782			263			15,950			5,058			21,008
Amortization	1,490			1,285			74			2,849			772			3,621
Loss on sale or disposal of assets	202			18			—			220			—			220
Interest expense (income), net	7			8,205			(1		)	8,211			2,816			11,027
Equity in net income of unconsolidated affiliates	—			—			(13,491		)	(13,491		)	—			(13,491		)
Other (income) expense	(5		)	(238		)	(69		)	(312		)	312			—
Segment contribution	$	135,485		$	22,203		$	15,280		$	172,968
Income (loss) from continuing operations before income taxes										$	172,968		$	(43,876	)	$	129,092

Schedule of revenue by geographical location

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



	Three Months Ended June 30,				Nine Months Ended June 30,
	2014		2013		2014		2013
	(in thousands)
Revenues:
U.S.	$	184,396	$	188,524	$	612,261	$	634,900
Mexico	49,055		36,902		135,423		110,560
Canada	3,361		3,070		10,021		8,998
U.K	4,568		6,670		12,732		21,483
Total	$	241,380	$	235,166	$	770,437	$	775,941

- 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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