RECEIVABLES (Tables)

3 Months Ended

Sep. 30, 2025

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

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


(in 000s)
As of	September 30, 2025				June 30, 2025
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	10,833	$	16,526	$	7,386	$	16,402
Receivables for U.S. assisted and DIY tax preparation and related fees	12,594		6,392		15,896		6,361
H&R Block's Instant Refund® receivables	841		974		2,243		939
Emerald Advance®	13,100		24,169		13,899		22,816
Software receivables from retailers	338		—		2,582		—
Royalties and other receivables from franchisees	6,366		—		4,414		—
Wave payment processing receivables	1,936		—		1,533		—
Other	18,137		588		15,668		498
Total	$	64,145	$	48,649	$	63,621	$	47,016

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, 2025 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2024	$	2,237	$	2,085
2023 and prior	657		657

	2,894		$	2,742
Allowance	(1,079)
Net balance	$	1,815

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, 2025 are as follows:


(in 000s)
Fiscal year of origination	Balance		Non-Accrual
2025	$	34,444	$	34,444
2024 and prior	22,488		22,488

	56,932		$	56,932
Allowance	(19,663)
Net balance	$	37,269

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 three months ended September 30, 2025 and 2024 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2025	$	19,663	$	45,156	$	64,819
Provision for credit losses	—		975		975
Charge-offs, recoveries and other	—		(1,365)		(1,365)
Balances as of September 30, 2025	$	19,663	$	44,766	$	64,429
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