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Earnings per Share | 12 Months Ended
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Sep. 30, 2014
Earnings Per Share [Abstract] |
Earnings per Share | EARNINGS PER SHARE (AS RESTATED) The two-class method is utilized for the computation of earnings per share. The two-class method requires a portion of net income to be allocated to participating securities, which are unvested awards of share-based payments with non-forfeitable rights to receive dividends or dividend equivalents, if declared. Income allocated to these participating securities is excluded from net earnings allocated to common shares. There were no participating securities outstanding during the years ended September 30, 2014, 2013 and 2012. We compute basic earnings per share on the basis of the weighted average number of shares of common stock outstanding during the period. We compute diluted earnings per share on the basis of the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options, restricted stock awards, and warrants. Potential common shares are required to be excluded from the computation of diluted earnings per share if the assumed proceeds upon exercise or vest, as defined by FASB ASC 718-10-25, are greater than the cost to re-acquire the same number of shares at the average market price, and therefore the effect would be anti-dilutive. Components of basic and diluted (loss) earnings per share and excluded anti-dilutive potential common shares are as follows:
| Fiscal Year Ended September 30,
| 2014 |  | 2013 |  | 2012
| As Restated (See Note 2)
| (in thousands, except per share amounts)
Net income from continuing operations attributable to EZCORP, Inc. (A) | $ | 27,325 |  |  | $ | 55,504 |  |  | $ | 142,335 |
Loss from discontinued operations, net of tax (B) | (92,024 | ) |  | (33,196 | ) |  | (5,490 | )
Net (loss) income attributable to EZCORP (C) | $ | (64,699 | ) |  | $ | 22,308 |  |  | $ | 136,845 |
Weighted average outstanding shares of common stock (D) | 54,148 |  |  | 53,657 |  |  | 50,877 |
Dilutive effect of stock options and restricted stock | 144 |  |  | 80 |  |  | 256 |
Weighted average common stock and common stock equivalents (E) | 54,292 |  |  | 53,737 |  |  | 51,133 |
Basic (loss) earnings per share attributable to EZCORP, Inc.: |  |  |  |  |
Continuing operations (A / D) | $ | 0.50 |  |  | $ | 1.03 |  |  | $ | 2.80 |
Discontinued operations (B / D) | (1.70 | ) |  | (0.62 | ) |  | (0.11 | )
Basic (loss) earnings per share (C / D) | $ | (1.20 | ) |  | $ | 0.41 |  |  | $ | 2.69 |
Diluted (loss) earnings per share attributable to EZCORP, Inc.: |  |  |  |  |
Continuing operations (A / E) | $ | 0.50 |  |  | $ | 1.03 |  |  | $ | 2.78 |
Discontinued operations (B / E) | (1.69 | ) | * | (0.62 | ) |  | (0.11 | )
Diluted (loss) earnings per share (C / E) | $ | (1.19 | ) | * | $ | 0.41 |  |  | $ | 2.67 |
Potential common shares excluded from the calculation of diluted (loss) earnings per share: |  |  |  |  |
Stock options and restricted stock | 208 |  |  | — |  |  | 56 |
Warrants | 14,317 |  |  | — |  |  | — |
Total potential common shares excluded | 14,525 |  |  | — |  |  | 56 |
* Amounts exclude antidilutive effect of stock options and restricted stock under ASC 260-10-45-18.

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