RECEIVABLES (Tables)

6 Months Ended

Dec. 31, 2024

Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract]

Receivables, net of their related allowance, consist of the following:


(in 000s)
As of	December 31, 2024				June 30, 2024
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	19,764	$	20,861	$	5,917	$	16,498
Receivables for U.S. assisted and DIY tax preparation and related fees	9,823		5,440		18,440		5,332
H&R Block's Instant Refund® receivables	1,375		184		2,947		207
Emerald Advance®	266,110		23,643		17,867		21,360
Software receivables from retailers	2,073		—		1,029		—
Royalties and other receivables from franchisees	6,955		—		5,808		—
Wave payment processing receivables	693		—		1,078		—
Other	14,378		659		15,989		427
Total	$	321,171	$	50,787	$	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 December 31, 2024 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2023	$	375	$	316
2022 and prior	1,184		1,184

	1,559		$	1,500
Allowance	—
Net balance	$	1,559

Balances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by fiscal year of origination, as of December 31, 2024 are as follows:


(in 000s)
Fiscal year of origination	Balance		Non-Accrual
2025	$	270,393	$	—
2024 and prior	38,469		38,469

	308,862		$	38,469
Allowance	(19,109)
Net balance	$	289,753

Schedule of Activity in Allowance For Credit Losses

Activity in the allowance for credit losses for EA and all other short-term and long-term receivables for the six months ended December 31, 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	19,109		1,618		20,727
Charge-offs, recoveries and other	(33,536)		(45,552)		(79,088)
Balances as of December 31, 2024	$	19,109	$	1,393	$	20,502
Balances as of July 1, 2023	$	27,386	$	35,108	$	62,494
Provision for credit losses	17,885		3,651		21,536
Charge-offs, recoveries and other	(27,714)		(37,613)		(65,327)
Balances as of December 31, 2023	$	17,557	$	1,146	$	18,703