Supplemental Consolidated Financial Information

12 Months Ended

Sep. 30, 2023

NOTE 15: SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION

Supplemental Consolidated Financial Information

The following table provides information on net amounts included in our Consolidated Balance Sheets:


	September 30,
(in thousands)	2023		2022

Gross pawn service charges receivable	$	50,881	$	44,192
Allowance for uncollectible pawn service charges receivable	(11,996)		(10,716)
Pawn service charges receivable, net	$	38,885	$	33,476

Gross inventory	$	169,138	$	153,673
Inventory reserves	(2,661)		(2,058)
Inventory, net	$	166,477	$	151,615

Prepaid expenses and other	$	4,106	$	8,336
Accounts receivable, notes receivable and other	30,548		8,435
Income taxes prepaid and receivable	4,969		17,923
Prepaid expenses and other current assets	$	39,623	$	34,694





Accounts payable	$	23,022	$	24,056
Accrued payroll	11,472		8,365
Incentive accrual	18,544		17,403
Other payroll related expenses	5,262		9,592
Accrued sales and VAT taxes	5,565		7,279
Accrued income taxes payable	2,628		2,663
Other current liabilities	15,112		15,151






Account payable, accrued expenses and other current liabilities	$	81,605	$	84,509

Unrecognized tax benefits, non-current	$	2,226	$	2,241
Other non-current liabilities	8,276		6,508
Other long-term liabilities	$	10,502	$	8,749

Valuation and Qualifying Accounts

The following table provides information on our valuation and qualifying accounts not disclosed elsewhere:



(in thousands)	Balance at Beginning of Period		Charged to Expense		Deductions		Balance at End of Period

Allowance for valuation of inventory:
Year Ended September 30, 2023	$	2,058	$	603	$	—	$	2,661
Year Ended September 30, 2022	4,311		—		2,253		2,058
Year Ended September 30, 2021	12,314		—		8,003		4,311
Allowance for uncollectible pawn service charges receivable:
Year Ended September 30, 2023	$	10,716	$	1,280	$	—	$	11,996
Year Ended September 30, 2022	8,023		2,693		—		10,716
Year Ended September 30, 2021	6,679		1,344		—		8,023




Allowance for valuation of deferred tax assets:
Year Ended September 30, 2023	$	17,966	$	311	$	1,392	$	16,885
Year Ended September 30, 2022	19,135		660		1,829		17,966
Year Ended September 30, 2021	18,524		611		—		19,135

The following table provides supplemental disclosure of Consolidated Statements of Cash Flows information:


	Fiscal Year Ended September 30,
(in thousands)	2023		2022		2021
















































Supplemental disclosure of cash flow information
Cash and cash equivalents	$	220,595	$	206,028	$	253,667
Restricted cash	8,373		8,341		9,957
Total cash and cash equivalents and restricted cash	$	228,968	$	214,369	$	263,624

Cash paid during the period for interest	$	11,143	$	8,230	$	8,230
Cash paid during the period for income taxes, net	$	11,415	$	15,899	$	3,696

Non-cash investing and financing activities:
Pawn loans forfeited and transferred to inventory	$	330,947	$	300,487	$	212,756
Transfer of consideration for other investment	—		1,500		—
Transfer of equity consideration for acquisition	99		—		1,545
Acquisition earn-out contingency	2,000		—		4,608
Accrued acquisition consideration	1,412		—		1,986