RECEIVABLES (Tables)

9 Months Ended

Mar. 31, 2025

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

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


(in 000s)
As of	March 31, 2025				June 30, 2024
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	17,267	$	17,979	$	5,917	$	16,498
Receivables for U.S. assisted and DIY tax preparation and related fees	221,510		9,282		18,440		5,332
H&R Block's Instant Refund® receivables	24,162		808		2,947		207
Emerald Advance®	22,385		22,635		17,867		21,360
Software receivables from retailers	11,097		—		1,029		—
Royalties and other receivables from franchisees	32,394		—		5,808		—
Wave payment processing receivables	1,801		—		1,078		—
Other	21,782		612		15,989		427
Total	$	352,398	$	51,316	$	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 March 31, 2025 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2024	$	24,713	$	—
2023 and prior	1,027		1,027

	25,740		$	1,027
Allowance	(770)
Net balance	$	24,970

Balances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by fiscal year of origination, as of March 31, 2025 are as follows:


(in 000s)
Fiscal year of origination	Balance		Non-Accrual
2025	$	40,017	$	—
2024 and prior	24,374		24,374

	64,391		$	24,374
Allowance	(19,371)
Net balance	$	45,020

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 nine months ended March 31, 2025 and 2024 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	19,371		36,671		56,042
Charge-offs, recoveries and other	(33,536)		(45,864)		(79,400)
Balances as of March 31, 2025	$	19,371	$	36,134	$	55,505
Balances as of July 1, 2023	$	27,386	$	35,108	$	62,494
Provision for credit losses	21,011		40,348		61,359
Charge-offs, recoveries and other	(27,714)		(37,455)		(65,169)
Balances as of March 31, 2024	$	20,683	$	38,001	$	58,684