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Acquisitions (Tables)

6 Months Ended

Mar. 31, 2013

Business Combinations [Abstract]

Information related to the acquisitions of domestic and foreign retail and financial services

The following tables provide information related to the acquisitions of domestic and foreign retail and financial services locations during the six months ended March 31, 2013:

	Six Months Ended March 31, 2013
	Go Cash			Other Acquisitions
Number of asset purchase acquisitions	1			—
Number of stock purchase acquisitions	—			2
U.S. stores acquired	—			12
Foreign stores acquired	—			20
Total stores acquired	—			32

	Six Months Ended March 31, 2013
	Go Cash				Other Acquisitions
	(in thousands)
Consideration:
Cash	$	—			$	15,318
Equity instruments	27,776				10,929
Deferred consideration	23,000				1,000
Fair value of total consideration transferred	50,776				27,247
Cash acquired	—				(3,040		)
Total purchase price	$	50,776			$	24,207

Schedule of recognized identified assets Acquired and liabilities assumed

	Six Months Ended March 31, 2013
	Go Cash				Other Acquisitions
	(in thousands)
Current assets:
Pawn loans	$	—			$	5,714
Service charges and fees receivable, net	23				400
Inventory, net	—				2,441
Prepaid expenses and other assets	120				508
Total current assets	143				9,063
Property and equipment, net	268				1,064
Goodwill	38,128				17,126
Intangible assets	12,315				96
Other assets	124				314
Total assets	$	50,978			$	27,663
Current liabilities:
Accounts payable and other accrued expenses	$	202			$	517
Customer layaway deposits	—				103
Total current liabilities	202				620
Total liabilities	202				620
Redeemable noncontrolling interest	—				2,836
Net assets acquired	$	50,776			$	24,207
Goodwill deductible for tax purposes	$	38,128			$	—
Indefinite-lived intangible assets acquired:
Domain name	$	215			$	—
Definite-lived intangible assets acquired (1):
Non-compete agreements	$	—			$	30
Internally developed software	$	12,100			$	66

(1) The weighted average useful life of definite-lived intangible assets acquired is five years.

The following table provides information related to the acquisitions of domestic and foreign retail and financial services locations in fiscal 2012:

	Fiscal Year Ended September 30, 2012
	Grupo Finmart				Other Acquisitions
	(in thousands)
Current assets:
Pawn loans	$	—			$	6,781
Consumer loans, net	8,935				3,641
Service charges and fees receivable, net	18,844				1,940
Inventory, net	—				5,911
Deferred tax asset	—				238
Prepaid expenses and other assets	3,543				204
Total current assets	31,322				18,715
Property and equipment, net	2,326				4,061
Goodwill	99,486				99,747
Non-current consumer loans, net	56,120				—
Intangible assets	16,400				3,980
Other assets	7,497				294
Total assets	$	213,151			$	126,797
Current liabilities:
Accounts payable and other accrued expenses	$	6,853			$	5,496
Customer layaway deposits	—				808
Current maturities of long-term debt	22,810				—
Other current liabilities	—				257
Total current liabilities	29,663				6,561
Long-term debt, less current maturities	86,872				—
Deferred tax liability	171				113
Total liabilities	116,706				6,674
Redeemable noncontrolling interest	36,300				9,557
Net assets acquired	$	60,145			$	110,566

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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 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph F4

-Subparagraph e

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Reference 3: 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 4: 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.



Reference 5: 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 6: 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.

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- 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

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