XML 79 R65.htm IDEA: XBRL DOCUMENT
v3.25.1

ALLOWANCE FOR CREDIT LOSSES - Amortized Cost Basis of Financing Receivables by Credit Quality Rating and Credit Origination Year (Details) - USD ($) $ in Thousands | Mar. 31, 2025 | Mar. 31, 2024
--- | --- | ---
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | $ 236,303 | [1] | $ 127,633 | [2]
2024/2023 | 35,303 | [1] | 38,086 | [2]
2023/2022 | 17,134 | [1] | 7,216 | [2]
2022/2021 | 2,071 | [1] | 4,118 | [2]
2021/2020 | 1,649 | [1] | 132 | [2]
2020/2019 | 201 | [1] | 7 | [2]
Total | 292,661 | [1] | 177,192 | [2]
Transfers | (38,311) | [1],[3] | (35,723) | [2]
Net credit exposure | 254,350 | [1] | 141,469 | [2]
Notes Receivable [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 196,904 |  | 82,649 |
2024/2023 | 15,437 |  | 19,081 |
2023/2022 | 7,286 |  | 3,742 |
2022/2021 | 924 |  | 2,708 |
2021/2020 | 1,118 |  | 30 |
2020/2019 | 0 |  | 0 |
Total | 221,669 |  | 108,210 |
Transfers | (23,321) | [3] | (29,159) |
Net credit exposure | 198,348 |  | 79,051 |
Lease Receivables [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 39,399 |  | 44,984 |
2024/2023 | 19,866 |  | 19,005 |
2023/2022 | 9,848 |  | 3,474 |
2022/2021 | 1,147 |  | 1,410 |
2021/2020 | 531 |  | 102 |
2020/2019 | 201 |  | 7 |
Total | 70,992 |  | 68,982 |
Transfers | (14,990) | [3] | (6,564) |
Net credit exposure | 56,002 |  | 62,418 |
High CQR [Member] | Notes Receivable [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 158,257 |  | 63,934 |
2024/2023 | 11,929 |  | 15,821 |
2023/2022 | 4,821 |  | 3,440 |
2022/2021 | 887 |  | 2,656 |
2021/2020 | 1,116 |  | 30 |
2020/2019 | 0 |  | 0 |
Total | 177,010 |  | 85,881 |
Transfers | (19,512) | [3] | (25,683) |
Net credit exposure | 157,498 |  | 60,198 |
High CQR [Member] | Lease Receivables [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 18,095 |  | 22,123 |
2024/2023 | 9,683 |  | 9,457 |
2023/2022 | 4,926 |  | 1,341 |
2022/2021 | 549 |  | 1,151 |
2021/2020 | 189 |  | 100 |
2020/2019 | 201 |  | 7 |
Total | 33,643 |  | 34,179 |
Transfers | (8,682) | [3] | (1,128) |
Net credit exposure | 24,961 |  | 33,051 |
Average CQR [Member] | Notes Receivable [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 38,647 |  | 18,715 |
2024/2023 | 3,450 |  | 3,260 |
2023/2022 | 1,556 |  | 302 |
2022/2021 | 37 |  | 52 |
2021/2020 | 2 |  | 0 |
2020/2019 | 0 |  | 0 |
Total | 43,692 |  | 22,329 |
Transfers | (3,809) | [3] | (3,476) |
Net credit exposure | 39,883 |  | 18,853 |
Average CQR [Member] | Lease Receivables [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 21,304 |  | 22,861 |
2024/2023 | 9,829 |  | 9,548 |
2023/2022 | 4,343 |  | 2,133 |
2022/2021 | 598 |  | 259 |
2021/2020 | 17 |  | 2 |
2020/2019 | 0 |  | 0 |
Total | 36,091 |  | 34,803 |
Transfers | (6,308) | [3] | (5,436) |
Net credit exposure | 29,783 |  | 29,367 |
Low CQR [Member] | Notes Receivable [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 0 |  | 0 |
2024/2023 | 58 |  | 0 |
2023/2022 | 909 |  | 0 |
2022/2021 | 0 |  | 0 |
2021/2020 | 0 |  | 0 |
2020/2019 | 0 |  | 0 |
Total | 967 |  | 0 |
Transfers | 0 | [3] | 0 |
Net credit exposure | 967 |  | 0 |
Low CQR [Member] | Lease Receivables [Member] |  |  |  |
Financing Receivable, Credit Quality Indicator [Abstract] |  |  |  |
2025/2024 | 0 |  | 0 |
2024/2023 | 354 |  | 0 |
2023/2022 | 579 |  | 0 |
2022/2021 |  |  | 0 |
2021/2020 | 325 |  | 0 |
2020/2019 | 0 |  | 0 |
Total | 1,258 |  | 0 |
Transfers | 0 | [3] | 0 |
Net credit exposure | $ 1,258 |  | $ 0 |
[1] | Excludes unguaranteed residual values of $5,929 thousand that we retained after selling the related lease receivable.
[2] | Excludes unguaranteed residual values of $3,718 thousand that we retained after selling the related lease receivable.
[3] | Transfers consist of receivables that have been transferred to third-party financial institutions on a non-recourse basis.

X
- Definition Amount of the total finance receivables, less transfers. + References No definition available. + Details
Name: | plus_FinanceReceivableNetCreditExposure
Namespace Prefix: | plus_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of finance receivable transfers. + References No definition available. + Details
Name: | plus_FinancingReceivableTransfers
Namespace Prefix: | plus_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amortized cost of financing receivable originated more than five years prior to current fiscal year. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of financing receivable originated four years prior to current fiscal year. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of financing receivable originated in current fiscal year. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableOriginatedInCurrentFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of financing receivable originated in fiscal year prior to current fiscal year. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of financing receivable originated three years prior to current fiscal year. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of financing receivable originated two years prior to current fiscal year. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-29 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-5 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 + Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7A -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-7A Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-29 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (1) -Publisher SEC Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (2) -Publisher SEC Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph a -Publisher SEC Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-80 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-14 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-5 + Details
Name: | us-gaap_NotesReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_NotesReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_FinanceLeasesPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InternalCreditAssessmentAxis=us-gaap_RiskLevelHighMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InternalCreditAssessmentAxis=us-gaap_RiskLevelMediumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InternalCreditAssessmentAxis=us-gaap_RiskLevelLowMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |