Earnings per Share (Tables)

3 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Net Components of Basic and Diluted (Loss) Earnings Per Share

The following table reconciles the number of common shares used to compute basic and diluted earnings per share attributable to EZCORP Inc., shareholders:

	Three Months Ended December 31,
(in thousands, except per share amounts)	2023		2022
Basic earnings per common share:
Net income - basic	$	28,470	$	16,778
Weighted shares outstanding - basic	55,076		56,308
Basic earnings per common share	$	0.52	$	0.30
Diluted earnings per common share:
Net income - basic	$	28,470	$	16,778
Add: Convertible Notes interest expense, net of tax*	2,659		4,540
Net income - diluted	$	31,129	$	21,318
Weighted shares outstanding - basic	55,076		56,308
Equity-based compensation awards - effect of dilution**	1,318		1,118
Convertible Notes - effect of dilution***	30,418		26,353
Weighted shares outstanding - diluted	86,812		83,779
Diluted earnings per common share	$	0.36	$	0.25
Potential common shares excluded from the calculation of diluted earnings per common share above:
Restricted stock****	1,581		1,552

*    The three months ended December 31,2022 includes $3.5 million loss on extinguishment of debt recorded to “Interest expense” in the Company’s condensed consolidated statement of operations. See Note 7: Debt for additional information.

**    Includes time-based share-based awards and performance based awards for which targets for fiscal year tranches have been achieved and vesting is subject only to achievement of service conditions.

***    See Note 7: Debt for conversion price and initial conversion rate of the 2024 Convertible Notes, 2025 Convertible Notes, and 2029 Convertible Notes.

****    Includes antidilutive share-based awards as well as performance-based share-based awards that are contingently issuable, but for which the condition for issuance has not been met as of the end of the reporting period.