XML 44 R34.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Acquisitions (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Business Combinations [Abstract] |
Information related to the acquisition/Acquisitions of domestic and foreign pawn lending locations | The following tables provide information related to the acquisitions of domestic and foreign retail and financial services locations during the years ended September 30, 2013, 2012 and 2011:
| Fiscal Year Ended September 30,
| 2013 |  | 2012 |  | 2011
| Go Cash |  | Other Acquisitions |  | Grupo Finmart |  | Other Acquisitions |  | Other Acquisitions
Number of asset purchase acquisitions | 1 |  |  | 1 |  |  | — |  |  | 7 |  |  | 9 |
Number of stock purchase acquisitions | — |  |  | 3 |  |  | 1 |  |  | 4 |  |  | 3 |
U.S. stores acquired | — |  |  | 12 |  |  | — |  |  | 50 |  |  | 34 |
Foreign stores acquired | — |  |  | 26 |  |  | 45 |  |  | 1 |  |  | 6 |
Total stores acquired | — |  |  | 38 |  |  | 45 |  |  | 51 |  |  | 40 |
| Fiscal Year Ended September 30,
| 2013 |  | 2012 |  | 2011
| Go Cash |  | Other Acquisitions |  | Grupo Finmart |  | Other Acquisitions |  | Other Acquisitions
| (in thousands)
Consideration: |  |  |  |  |  |  |  |  |
Cash | $ | — |  |  | $ | 17,980 |  |  | $ | 45,001 |  |  | $ | 95,415 |  |  | $ | 69,057 |
Equity instruments | 27,776 |  |  | 10,929 |  |  | — |  |  | 17,984 |  |  | 7,304 |
Deferred consideration | 23,000 |  |  | 2,872 |  |  | 5,785 |  |  | — |  |  | — |
Contingent consideration | — |  |  | 248 |  |  | 23,000 |  |  | — |  |  | — |
Fair value of total consideration transferred | 50,776 |  |  | 32,029 |  |  | 73,786 |  |  | 113,399 |  |  | 76,361 |
Cash acquired | — |  |  | (3,040 | ) |  | (13,641 | ) |  | (2,833 | ) |  | (1,138 | )
Total purchase price | $ | 50,776 |  |  | $ | 28,989 |  |  | $ | 60,145 |  |  | $ | 110,566 |  |  | $ | 75,223 |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed |
| Fiscal Year Ended September 30,
| 2013 |  | 2012 |  | 2011
| Go Cash |  | Other Acquisitions |  | Grupo Finmart |  | Other Acquisitions |  | Other Acquisitions
Current assets: | (in thousands)
Pawn loans | $ | — |  |  | $ | 5,714 |  |  | $ | — |  |  | $ | 6,781 |  |  | $ | 8,572 |
Consumer loans, net | — |  |  | 902 |  |  | 8,935 |  |  | 3,641 |  |  | 710 |
Service charges and fees receivable, net | 23 |  |  | 714 |  |  | 18,844 |  |  | 1,940 |  |  | 1,270 |
Inventory, net | — |  |  | 2,441 |  |  | — |  |  | 5,911 |  |  | 4,838 |
Deferred tax asset | — |  |  | — |  |  | — |  |  | 238 |  |  | 461 |
Prepaid expenses and other assets | 120 |  |  | 508 |  |  | 3,543 |  |  | 204 |  |  | 728 |
Total current assets | 143 |  |  | 10,279 |  |  | 31,322 |  |  | 18,715 |  |  | 16,579 |
Property and equipment, net | 268 |  |  | 1,078 |  |  | 2,326 |  |  | 4,061 |  |  | 1,051 |
Goodwill | 39,228 |  |  | 17,187 |  |  | 99,486 |  |  | 99,747 |  |  | 56,703 |
Non-current consumer loans, net | — |  |  | 3,011 |  |  | 56,120 |  |  | — |  |  | — |
Intangible assets | 11,215 |  |  | 619 |  |  | 16,400 |  |  | 3,980 |  |  | 2,478 |
Other assets | 124 |  |  | 314 |  |  | 7,497 |  |  | 294 |  |  | 80 |
Total assets | $ | 50,978 |  |  | $ | 32,488 |  |  | $ | 213,151 |  |  | $ | 126,797 |  |  | $ | 76,891 |
Current liabilities: |  |  |  |  |  |  |  |  |
Accounts payable and other accrued expenses | $ | 202 |  |  | $ | 560 |  |  | $ | 6,853 |  |  | $ | 5,496 |  |  | $ | 1,176 |
Customer layaway deposits | — |  |  | 103 |  |  | — |  |  | 808 |  |  | 182 |
Current maturities of long-term debt | — |  |  | — |  |  | 22,810 |  |  | — |  |  | — |
Other current liabilities | — |  |  | — |  |  | — |  |  | 257 |  |  | 26 |
Total current liabilities | 202 |  |  | 663 |  |  | 29,663 |  |  | 6,561 |  |  | 1,384 |
Long-term debt, less current maturities | — |  |  | — |  |  | 86,872 |  |  | — |  |  | — |
Deferred tax liability | — |  |  | — |  |  | 171 |  |  | 113 |  |  | 284 |
Total liabilities | 202 |  |  | 663 |  |  | 116,706 |  |  | 6,674 |  |  | 1,668 |
Redeemable noncontrolling interest | — |  |  | 2,836 |  |  | 36,300 |  |  | 9,557 |  |  | — |
Net assets acquired | $ | 50,776 |  |  | $ | 28,989 |  |  | $ | 60,145 |  |  | $ | 110,566 |  |  | $ | 75,223 |
Goodwill deductible for tax purposes | $ | 39,228 |  |  | $ | — |  |  | $ | — |  |  | $ | 48,445 |  |  | $ | 34,376 |
Indefinite-lived intangible assets acquired: |  |  |  |  |  |  |  |  |
Trade name | $ | — |  |  | $ | — |  |  | $ | 2,200 |  |  | $ | 2,706 |  |  | $ | — |
Domain name | 215 |  |  | — |  |  | — |  |  | — |  |  | — |
Definite-lived intangible assets acquired (1): |  |  |  |  |  |  |  |  |
Favorable lease asset | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 404 |  |  | $ | 111 |
Internally developed software | 11,000 |  |  | 66 |  |  | — |  |  | — |  |  | — |
Non-compete agreements | — |  |  | 30 |  |  | 300 |  |  | 420 |  |  | 769 |
Contractual relationship | — |  |  | 523 |  |  | 13,900 |  |  | 450 |  |  | — |

X
- Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 52 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph F4 -Subparagraph e -Appendix F Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 68 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration