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RECEIVABLES (Tables) | 3 Months Ended
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Sep. 30, 2024
Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract] |
Schedule of Short-Term Receivables | Receivables, net of their related allowance, consist of the following:
(in 000s)
As of |  | September 30, 2024 |  | June 30, 2024
|  | Short-term |  | Long-term |  | Short-term |  | Long-term
Loans to franchisees |  | $ | 11,133 |  |  | $ | 18,958 |  |  | $ | 5,917 |  |  | $ | 16,498 |
Receivables for U.S. assisted and DIY tax preparation and related fees |  | 14,899 |  |  | 5,162 |  |  | 18,440 |  |  | 5,332 |
H&R Block's Instant Refund® receivables |  | 1,880 |  |  | 135 |  |  | 2,947 |  |  | 207 |
Emerald Advance® |  | 15,879 |  |  | 23,993 |  |  | 17,867 |  |  | 21,360 |
Software receivables from retailers |  | 111 |  |  | — |  |  | 1,029 |  |  | — |
Royalties and other receivables from franchisees |  | 8,339 |  |  | — |  |  | 5,808 |  |  | — |
Wave payment processing receivables |  | 728 |  |  | — |  |  | 1,078 |  |  | — |
Other |  | 16,960 |  |  | 404 |  |  | 15,989 |  |  | 427 |
Total |  | $ | 69,929 |  |  | $ | 48,652 |  |  | $ | 69,075 |  |  | $ | 43,824 |
Schedule of Receivables Based On Year of Origination | alances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by tax return year of origination, as of September 30, 2024 are as follows:
|  |  |  | (in 000s)
Tax return year of origination |  | Balance |  | More Than 60 Days Past Due
2023 |  | $ | 1,649 |  |  | $ | 1,617 |
2022 and prior |  | 1,390 |  |  | 1,390 |
|  | 3,039 |  |  | $ | 3,007 |
Allowance |  | (1,024) |  |  |
Net balance |  | $ | 2,015 |  |  |
Balances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by fiscal year of origination, as of September 30, 2024 are as follows:
(in 000s)
Fiscal year of origination |  | Balance |  | Non-Accrual
2024 |  | $ | 65,608 |  |  | $ | 65,608 |
2023 and prior |  | 7,800 |  |  | 7,800 |
|  | 73,408 |  |  | $ | 73,408 |
Allowance |  | (33,536) |  |  |
Net balance |  | $ | 39,872 |  |  |
Schedule of Activity in Allowance For Credit Losses | Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the three months ended September 30, 2024 and 2023 is as follows:
(in 000s)
|  | EAs |  |  |  |  |  |  |  | All Other |  | Total
Balances as of July 1, 2024 |  | $ | 33,536 |  |  |  |  |  |  |  |  | $ | 45,327 |  |  | $ | 78,863 |
Provision for credit losses |  | — |  |  |  |  |  |  |  |  | 1,024 |  |  | 1,024 |
Charge-offs, recoveries and other |  | — |  |  |  |  |  |  |  |  | (1,462) |  |  | (1,462) |
Balances as of September 30, 2024 |  | $ | 33,536 |  |  |  |  |  |  |  |  | $ | 44,889 |  |  | $ | 78,425 |
Balances as of July 1, 2023 |  | $ | 27,386 |  |  |  |  |  |  |  |  | $ | 35,108 |  |  | $ | 62,494 |
Provision for credit losses |  | 328 |  |  |  |  |  |  |  |  | 770 |  |  | 1,098 |
Charge-offs, recoveries and other |  | (27,714) |  |  |  |  |  |  |  |  | (409) |  |  | (28,123) |
Balances as of September 30, 2023 |  | $ | — |  |  |  |  |  |  |  |  | $ | 35,469 |  |  | $ | 35,469 |

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