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Common Stock and Stock Compensation (Tables) | 12 Months Ended
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Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Information on Class A Common Stock issued as acquisition consideration | The following table presents information on shares of our Class A Common Stock issued as acquisition consideration. Fiscal 2013 shares were registered on a “shelf" Registration Statement on Form S-4 that was declared effective in January 2011, and fiscal 2015 shares were issued through an unregistered private placement transaction pursuant to Section 4(a)(2) of the Securities Act of 1933 to a small number of related individuals and entities who were either “accredited investors" or “sophisticated investors.”
| Fiscal Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (in thousands)
Shares issued due to acquisitions | 1,168 |  |  | — |  |  | 1,965 |
Shares issued due to purchase of subsidiary shares from noncontrolling interest | — |  |  | — |  |  | 592 |
Compensation costs included in net income | Our net income includes the following compensation costs related to our stock compensation arrangements:
| Fiscal Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (in thousands)
Gross compensation costs: |  |  |  |  |
Phantom stock | $ | 3,932 |  |  | $ | — |  |  | $ | — |
Restricted stock | (1,558 | ) |  | 6,845 |  |  | 7,128 |
Total gross compensation costs | 2,374 |  |  | 6,845 |  |  | 7,128 |
Income tax benefits: |  |  |  |  |
Restricted stock | — |  |  | (3,576 | ) |  | (2,460 | )
Total income tax benefits | — |  |  | (3,576 | ) |  | (2,460 | )
Net compensation expense | $ | 2,374 |  |  | $ | 3,269 |  |  | $ | 4,668 |
Schedule of assumptions for phantom share-based awards | The fair value of fiscal 2015 phantom share-based awards that were estimated using the Monte Carlo simulation model incorporated the closing share price of our Class A Common Stock on the date of grant (considered, for this purpose, to be October 1, 2014), as well as the following assumptions, which we consider to be Level 3 inputs under the fair value hierarchy:
Expected volatility of EZCORP, Inc. Class A Common Stock | 49.7 | %
Risk-free interest rate | 1.9 | %
Expected term in years | 6 |
Cost of equity | 11.5 | %
Dividend yield | — |
Summary of restricted stock award activity | The following is a summary of restricted stock award activity, excluding the 1,863,550 shares being accounted for as phantom stock as of September 30, 2015, for the fiscal year ended September 30, 2015:
| Shares |  | Weighted Average Grant Date Fair Value
Outstanding as of September 30, 2014 | 685,551 |  |  | $ | 19.82 |
Granted | 94,000 |  |  | 10.34 |
Released (a) | (132,412 | ) |  | 14.03 |
Forfeited | (63,978 | ) |  | 20.79 |
Outstanding as of September 30, 2015 | 583,161 |  |  | $ | 18.94 |
(a) | Approximately 22,009 shares were withheld to satisfy related federal income tax withholding.
| Fiscal Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (in millions except per share amounts)
Weighted average grant-date fair value per share granted (a) | $ | 10.34 |  |  | $ | 14.58 |  |  | $ | 20.43 |
Total grant date fair value of shares vested | $ | 1.8 |  |  | $ | 7.6 |  |  | $ | 10.7 |
Summary of option activity | The following is a summary of option activity:
| Fiscal Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (in millions except share amounts)
Shares issued due to stock option exercises | — |  |  | 100 |  |  | 18,000 |
Proceeds due to stock option exercises | $ | — |  |  | $ | — |  |  | $ | 0.05 |
Tax benefit from stock option exercises | $ | — |  |  | $ | — |  |  | $ | — |
Intrinsic value of stock options exercised | $ | — |  |  | $ | — |  |  | $ | 0.28 |

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F + Details
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- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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