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Earnings per Share
 6 Months Ended
Mar. 31, 2015
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
NOTE 4: EARNINGS PER SHARE
The two-class method is utilized for the computation of earnings per share. The two-class method requires a portion of net income to be allocated to participating securities, which are unvested awards of share-based payments with non-forfeitable rights to receive dividends or dividend equivalents, if declared. Income allocated to these participating securities is excluded from net earnings allocated to common shares. There were no participating securities outstanding during the three and six-month periods ended March 31, 2015 and 2014.
We compute basic earnings per share on the basis of the weighted-average number of shares of common stock outstanding during the period. We compute diluted earnings per share on the basis of the weighted-average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include restricted stock awards and warrants.
Potential common shares are required to be excluded from the computation of diluted earnings per share if the assumed proceeds upon exercise or vest, as defined by FASB ASC 718-10-25, are greater than the cost to re-acquire the same number of shares at the average market price, and therefore the effect would be anti-dilutive.
Components of basic and diluted earnings per share and excluded anti-dilutive potential common shares are as follows: 
 
Three Months Ended March 31,
 
Six Months Ended March 31,
 
2015
 
2014
 
2015
 
2014
 
 
 
 
 
 
 
 
 
(in thousands, except per share amounts)
Net income from continuing operations attributable to EZCORP (A)
$
4,107

 
$
6,776

 
$
14,676

 
$
28,241

Loss from discontinued operations, net of tax (B)
(2,764
)
 
(634
)
 
(1,721
)
 
(3,369
)
Net income attributable to EZCORP (C)
$
1,343

 
$
6,142

 
$
12,955

 
$
24,872

 
 
 
 
 
 
 
 
Weighted-average outstanding shares of common stock (D)
54,184

 
54,374

 
53,915

 
54,353

Dilutive effect of restricted stock
28

 
212

 
57

 
230

Weighted-average common stock and common stock equivalents (E)
54,212


54,586


53,972


54,583

 
 
 
 
 
 
 
 
Basic earnings (loss) per share attributable to EZCORP:
 
 
 
 
 
 
 
Continuing operations (A / D)
$
0.08

 
$
0.12

 
$
0.27

 
$
0.52

Discontinued operations (B / D)
(0.05
)
 
(0.01
)
 
(0.03
)
 
(0.06
)
Basic earnings per share (C / D)
$
0.03

 
$
0.11

 
$
0.24

 
$
0.46

 
 
 
 
 
 
 
 
Diluted earnings (loss) per share attributable to EZCORP:
 
 
 
 
 
 
 
Continuing operations (A / E)
$
0.08

 
$
0.12

 
$
0.27

 
$
0.52

Discontinued operations (B / E)
(0.05
)
 
(0.01
)
 
(0.03
)
 
(0.06
)
Diluted earnings per share (C / E)
$
0.03

 
$
0.11

 
$
0.24

 
$
0.46

 
 
 
 
 
 
 
 
Potential common shares excluded from the calculation of diluted earnings per share:
 
 
 
 
 
 
 
Restricted stock
245

 
544

 
6

 
236

Warrants
14,317

 
—

 
14,317

 
—

Total potential common shares excluded
14,562

 
544

 
14,323

 
236