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Restatement of Consolidated Financial Statements | 12 Months Ended
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Sep. 30, 2016
Accounting Changes and Error Corrections [Abstract] |
Restatement of Consolidated Financial Statements | NOTE 2: CORRECTIONS AND REVISIONS TO PRIOR PERIOD FINANCIAL STATEMENTS Subsequent to the issuance of our Annual Report on Form 10-K for the fiscal year ended September 30, 2015, we identified errors in our historical financial statements, including the years ended September 30, 2015 and 2014. These prior year errors were identified as part of the current year remediation efforts associated with the income tax control deficiency described in our fiscal 2015 Annual Report. The errors identified relate primarily to the deferred tax balances associated with equity method investments, stock compensation, foreign acquisitions, true up of tax receivable accounts and the recognition of liabilities for uncertain tax positions. These errors resulted in an overstatement of October 1, 2013 and 2014 beginning retained earnings of $16.8 million and $19.8 million, respectively and an understatement of October 1, 2013 and 2014 beginning accumulated other comprehensive loss of nil and $0.1 million, respectively. There were no net changes to consolidated cash flows from operating, investing or financing activities for fiscal 2015 and 2014, however, revisions were made between net loss, deferred income taxes and income taxes receivable. The prior period amounts within the consolidated financial statements for the years ended September 30, 2015 and 2014 have been corrected. In addition, certain reclassifications of prior period amounts have been made to conform to the current period presentation. These reclassifications, other than those pertaining to discontinued operations discussed in Note 3 and the adoption of FASB ASUs discussed in Note 1, primarily include the following, and are labeled “Other” in the tables below:
• | Reclassification of "Consumer loans, net" and "Consumer loan fees and interest receivable, net," exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Prepaid expenses and other current assets" to conform to current period presentation.
• | Reclassification of "Consumer loan fees and interest," exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Other revenues" to conform to current period presentation.
• | Reclassification of “Consumer loan bad debt,” exclusive of Grupo Finmart amounts presented in Note 3, which are solely attributable to our Other International segment, to "Other cost of revenues" to conform to current period presentation.
• | Reclassification of "Other current liabilities" to "Accounts payable, accrued expenses and other current liabilities" as of September 30, 2015 to conform to current period presentation.
• | Reclassification of other immaterial items to conform to current period presentation.
The following tables show the impact of the foregoing.
EZCORP, Inc. CONSOLIDATED BALANCE SHEET (in thousands, except share and per share amounts)
| September 30, 2015
| As Previously Reported |  | Corrections of Errors |  | Discontinued Operations |  | Other |  | As Corrected and Reclassified
Assets: |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 59,124 |  |  | $ | — |  |  | $ | (2,880 | ) |  | $ | — |  |  | $ | 56,244 |
Restricted cash | 15,137 |  |  | — |  |  | (14,993 | ) |  | (144 | ) |  | — |
Pawn loans | 159,964 |  |  | — |  |  | — |  |  | — |  |  | 159,964 |
Consumer loans, net | 36,533 |  |  | — |  |  | (31,824 | ) |  | (4,709 | ) |  | — |
Pawn service charges receivable, net | 30,852 |  |  | — |  |  | — |  |  | — |  |  | 30,852 |
Consumer loan fees and interest receivable, net | 19,802 |  |  | — |  |  | (19,105 | ) |  | (697 | ) |  | — |
Inventory, net | 124,084 |  |  | — |  |  | — |  |  | — |  |  | 124,084 |
Deferred tax asset, net | 44,134 |  |  | — |  |  | — |  |  | (44,134 | ) |  | — |
Prepaid income taxes | 7,945 |  |  | (7,945 | ) |  | — |  |  | — |  |  | — |
Income taxes receivable | 37,230 |  |  | 7,499 |  |  | (2,498 | ) |  | — |  |  | 42,231 |
Current assets held for sale | — |  |  | — |  |  | 72,849 |  |  | — |  |  | 72,849 |
Prepaid expenses and other current assets | 21,076 |  |  | — |  |  | (1,549 | ) |  | 5,550 |  |  | 25,077 |
Total current assets | 555,881 |  |  | (446 | ) |  | — |  |  | (44,134 | ) |  | 511,301 |
Investment in unconsolidated affiliate | 56,182 |  |  | — |  |  | — |  |  | — |  |  | 56,182 |
Property and equipment, net | 75,594 |  |  | — |  |  | (1,656 | ) |  | — |  |  | 73,938 |
Restricted cash, non-current | 2,883 |  |  | — |  |  | (2,883 | ) |  | — |  |  | — |
Goodwill | 327,460 |  |  | 3,319 |  |  | (79,133 | ) |  | — |  |  | 251,646 |
Intangible assets, net | 50,434 |  |  | — |  |  | (10,485 | ) |  | (9,171 | ) |  | 30,778 |
Non-current consumer loans, net | 75,824 |  |  | — |  |  | (75,824 | ) |  | — |  |  | — |
Deferred tax asset, net | 24,987 |  |  | (16,942 | ) |  | (18,003 | ) |  | 44,134 |  |  | 34,176 |
Non-current assets held for sale | — |  |  | — |  |  | 217,233 |  |  | — |  |  | 217,233 |
Other assets, net | 42,985 |  |  | — |  |  | (29,249 | ) |  | — |  |  | 13,736 |
Total assets | $ | 1,212,230 |  |  | $ | (14,069 | ) |  | $ | — |  |  | $ | (9,171 | ) |  | $ | 1,188,990 |
Liabilities, temporary equity and equity: |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |
Current maturities of long-term debt | $ | 74,345 |  |  | $ | — |  |  | $ | (74,345 | ) |  | $ | — |  |  | $ | — |
Accounts payable, accrued expenses and other current liabilities | 107,871 |  |  | (396 | ) |  | (12,984 | ) |  | 15,384 |  |  | 109,875 |
Current liabilities held for sale | — |  |  | — |  |  | 87,329 |  |  | — |  |  | 87,329 |
Other current liabilities | 15,384 |  |  | — |  |  | — |  |  | (15,384 | ) |  | — |
Customer layaway deposits | 10,470 |  |  | — |  |  | — |  |  | — |  |  | 10,470 |
Total current liabilities | 208,070 |  |  | (396 | ) |  | — |  |  | — |  |  | 207,674 |
Long-term debt, net | 306,337 |  |  | — |  |  | (99,190 | ) |  | (9,171 | ) |  | 197,976 |
Non-current liabilities held for sale | — |  |  | — |  |  | 101,644 |  |  | — |  |  | 101,644 |
Deferred gains and other long-term liabilities | 6,157 |  |  | 6,226 |  |  | (2,454 | ) |  | — |  |  | 9,929 |
Total liabilities | 520,564 |  |  | 5,830 |  |  | — |  |  | (9,171 | ) |  | 517,223 |
Commitments and contingencies |  |  |  |  |  |  |  |  |
Temporary equity: |  |  |  |  |  |  |  |  |
Class A Non-voting Common Stock, subject to possible redemption at $10.06 per share; 1,168,456 shares issued and outstanding at redemption value as of September 30, 2015 | 11,696 |  |  | — |  |  | — |  |  | — |  |  | 11,696 |
Redeemable noncontrolling interest | 3,235 |  |  | 805 |  |  | — |  |  | — |  |  | 4,040 |
Total temporary equity | 14,931 |  |  | 805 |  |  | — |  |  | — |  |  | 15,736 |
Stockholders’ equity: |  |  |  |  |  |  |  |  |
Class A Non-voting Common Stock, par value $.01 per share; shares authorized: 100 million as of September 30, 2015; issued and outstanding: 50,726,289 as of September 30, 2015 | 507 |  |  | — |  |  | — |  |  | — |  |  | 507 |
Class B Voting Common Stock, convertible, par value $.01 per share; 3 million shares authorized; issued and outstanding: 2,970,171 | 30 |  |  | — |  |  | — |  |  | — |  |  | 30 |
Additional paid-in capital | 307,080 |  |  | 2,958 |  |  | — |  |  | — |  |  | 310,038 |
Retained earnings | 423,137 |  |  | (22,585 | ) |  | — |  |  | — |  |  | 400,552 |
Accumulated other comprehensive loss | (54,019 | ) |  | (1,077 | ) |  | — |  |  | — |  |  | (55,096 | )
EZCORP, Inc. stockholders’ equity | 676,735 |  |  | (20,704 | ) |  | — |  |  | — |  |  | 656,031 |
Total liabilities, temporary equity and equity | $ | 1,212,230 |  |  | $ | (14,069 | ) |  | $ | — |  |  | $ | (9,171 | ) |  | $ | 1,188,990 |
EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS
| Fiscal Year Ended September 30, 2015
| As Previously Reported |  | Corrections of Errors |  | Discontinued Operations |  | Other |  | As Corrected and Reclassified
| (in thousands, except per share amounts)
Revenues: |  |  |  |  |  |  |  |  |
Merchandise sales | $ | 402,118 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 402,118 |
Jewelry scrapping sales | 57,973 |  |  | — |  |  | — |  |  | — |  |  | 57,973 |
Pawn service charges | 247,204 |  |  | — |  |  | — |  |  | — |  |  | 247,204 |
Consumer loan fees and interest | 78,066 |  |  | — |  |  | (68,114 | ) |  | (9,952 | ) |  | — |
Other revenues | 3,008 |  |  | — |  |  | (255 | ) |  | 9,952 |  |  | 12,705 |
Total revenues | 788,369 |  |  | — |  |  | (68,369 | ) |  | — |  |  | 720,000 |
Merchandise cost of goods sold | 267,789 |  |  | — |  |  | — |  |  | — |  |  | 267,789 |
Jewelry scrapping cost of goods sold | 46,066 |  |  | — |  |  | — |  |  | — |  |  | 46,066 |
Consumer loan bad debt | 29,571 |  |  | — |  |  | (26,446 | ) |  | (3,125 | ) |  | — |
Other cost of revenues | — |  |  | — |  |  | — |  |  | 3,125 |  |  | 3,125 |
Net revenues | 444,943 |  |  | — |  |  | (41,923 | ) |  | — |  |  | 403,020 |
Operating expenses: |  |  |  |  |  |  |  |  |
Operations | 327,603 |  |  | — |  |  | (32,664 | ) |  | — |  |  | 294,939 |
Administrative | 72,986 |  |  | — |  |  | — |  |  | — |  |  | 72,986 |
Depreciation and amortization | 33,543 |  |  | — |  |  | (2,584 | ) |  | — |  |  | 30,959 |
Loss on sale or disposal of assets | 2,659 |  |  | — |  |  | — |  |  | — |  |  | 2,659 |
Restructuring | 17,080 |  |  | — |  |  | — |  |  | — |  |  | 17,080 |
Total operating expenses | 453,871 |  |  | — |  |  | (35,248 | ) |  | — |  |  | 418,623 |
Operating loss | (8,928 | ) |  | — |  |  | (6,675 | ) |  | — |  |  | (15,603 | )
Interest expense | 42,202 |  |  | — |  |  | (25,817 | ) |  | — |  |  | 16,385 |
Interest income | (1,608 | ) |  | — |  |  | 1,330 |  |  | — |  |  | (278 | )
Loss from investments in unconsolidated affiliates | 5,473 |  |  | — |  |  | — |  |  | — |  |  | 5,473 |
Impairment of investments | 29,237 |  |  | (2,400 | ) |  | — |  |  | — |  |  | 26,837 |
Other expense | 6,611 |  |  | — |  |  | (4,424 | ) |  | — |  |  | 2,187 |
Loss from continuing operations before income taxes | (90,843 | ) |  | 2,400 |  |  | 22,236 |  |  | — |  |  | (66,207 | )
Income tax benefit | (26,695 | ) |  | 5,163 |  |  | 7,507 |  |  | — |  |  | (14,025 | )
Loss from continuing operations, net of tax | (64,148 | ) |  | (2,763 | ) |  | 14,729 |  |  | — |  |  | (52,182 | )
Loss from discontinued operations, net of tax | (27,316 | ) |  | — |  |  | (14,729 | ) |  | — |  |  | (42,045 | )
Net loss | (91,464 | ) |  | (2,763 | ) |  | — |  |  | — |  |  | (94,227 | )
Net loss attributable to noncontrolling interest | (5,015 | ) |  | (20 | ) |  | — |  |  | — |  |  | (5,035 | )
Net loss attributable to EZCORP, Inc. | $ | (86,449 | ) |  | $ | (2,743 | ) |  | $ | — |  |  | $ | — |  |  | $ | (89,192 | )
Basic loss per share attributable to EZCORP, Inc.: |  |  |  |  |  |  |  |  |
Continuing operations | $ | (1.09 | ) |  | $ | (0.05 | ) |  | $ | 0.20 |  |  | $ | — |  |  | $ | (0.94 | )
Discontinued operations | (0.50 | ) |  | — |  |  | (0.20 | ) |  | — |  |  | (0.70 | )
Basic loss per share | $ | (1.59 | ) |  | $ | (0.05 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1.64 | )
Diluted loss per share attributable to EZCORP, Inc.: |  |  |  |  |  |  |  |  |
Continuing operations | $ | (1.09 | ) |  | $ | (0.05 | ) |  | $ | 0.20 |  |  | $ | — |  |  | $ | (0.94 | )
Discontinued operations | (0.50 | ) |  | — |  |  | (0.20 | ) |  | — |  |  | (0.70 | )
Diluted loss per share | $ | (1.59 | ) |  | $ | (0.05 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1.64 | )
Weighted average shares outstanding: |  |  |  |  |  |  |  |  |
Basic | 54,369 |  |  | — |  |  | — |  |  | — |  |  | 54,369 |
Diluted | 54,369 |  |  | — |  |  | — |  |  | — |  |  | 54,369 |
Loss from continuing operations attributable to EZCORP, Inc. | $ | (59,133 | ) |  | $ | (2,743 | ) |  | $ | 10,578 |  |  | $ | — |  |  | $ | (51,298 | )
Loss from discontinued operations attributable to EZCORP, Inc. | (27,316 | ) |  | — |  |  | (10,578 | ) |  | — |  |  | (37,894 | )
Net loss attributable to EZCORP, Inc. | $ | (86,449 | ) |  | $ | (2,743 | ) |  | $ | — |  |  | $ | — |  |  | $ | (89,192 | )
EZCORP, Inc. CONSOLIDATED STATEMENT OF OPERATIONS
| Fiscal Year Ended September 30, 2014
| As Previously Reported |  | Corrections of Errors |  | Discontinued Operations |  | Other |  | As Corrected and Reclassified
| (in thousands, except per share amounts)
Revenues: |  |  |  |  |  |  |  |  |
Merchandise sales | $ | 388,022 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 388,022 |
Jewelry scrapping sales | 96,241 |  |  | — |  |  | — |  |  | — |  |  | 96,241 |
Pawn service charges | 248,378 |  |  | — |  |  | — |  |  | — |  |  | 248,378 |
Consumer loan fees and interest | 63,702 |  |  | — |  |  | (53,377 | ) |  | (10,325 | ) |  | — |
Other revenues | 3,949 |  |  | — |  |  | (1,145 | ) |  | 10,325 |  |  | 13,129 |
Total revenues | 800,292 |  |  | — |  |  | (54,522 | ) |  | — |  |  | 745,770 |
Merchandise cost of goods sold | 248,637 |  |  | — |  |  | — |  |  | — |  |  | 248,637 |
Jewelry scrapping cost of goods sold | 72,830 |  |  | — |  |  | — |  |  | — |  |  | 72,830 |
Consumer loan bad debt | 22,051 |  |  | — |  |  | (19,605 | ) |  | (2,446 | ) |  | — |
Other cost of revenues | — |  |  | — |  |  | — |  |  | 2,446 |  |  | 2,446 |
Net revenues | 456,774 |  |  | — |  |  | (34,917 | ) |  | — |  |  | 421,857 |
Operating expenses: |  |  |  |  |  |  |  |  |  |
Operations | 325,921 |  |  | — |  |  | (32,184 | ) |  | — |  |  | 293,737 |
Administrative | 79,944 |  |  | — |  |  | — |  |  | — |  |  | 79,944 |
Depreciation and amortization | 31,762 |  |  | — |  |  | (2,503 | ) |  | — |  |  | 29,259 |
Loss on sale or disposal of assets | (5,841 | ) |  | — |  |  | — |  |  | — |  |  | (5,841 | )
Restructuring | 6,664 |  |  | — |  |  | — |  |  | — |  |  | 6,664 |
Total operating expenses | 438,450 |  |  | — |  |  | (34,687 | ) |  | — |  |  | 403,763 |
Operating income | 18,324 |  |  | — |  |  | (230 | ) |  | — |  |  | 18,094 |
Interest expense | 28,389 |  |  | — |  |  | (20,478 | ) |  | — |  |  | 7,911 |
Interest income | (1,298 | ) |  | — |  |  | 999 |  |  | — |  |  | (299 | )
Income from investments in unconsolidated affiliates | (5,948 | ) |  | — |  |  | — |  |  | — |  |  | (5,948 | )
Impairment of investments | 7,940 |  |  | — |  |  | — |  |  | — |  |  | 7,940 |
Other expense | 480 |  |  | — |  |  | 121 |  |  | — |  |  | 601 |
Income (loss) from continuing operations before income taxes | (11,239 | ) |  | — |  |  | 19,128 |  |  | — |  |  | 7,889 |
Income tax expense (benefit) | (7,246 | ) |  | 3,956 |  |  | 7,741 |  |  | — |  |  | 4,451 |
Income (loss) from continuing operations, net of tax | (3,993 | ) |  | (3,956 | ) |  | 11,387 |  |  | — |  |  | 3,438 |
Loss from discontinued operations, net of tax | (68,093 | ) |  | 2,006 |  |  | (11,387 | ) |  | — |  |  | (77,474 | )
Net loss | (72,086 | ) |  | (1,950 | ) |  | — |  |  | — |  |  | (74,036 | )
Net loss attributable to noncontrolling interest | (7,387 | ) |  | 1,068 |  |  | — |  |  | — |  |  | (6,319 | )
Net loss attributable to EZCORP, Inc. | $ | (64,699 | ) |  | $ | (3,018 | ) |  | $ | — |  |  | $ | — |  |  | $ | (67,717 | )
Basic loss per share attributable to EZCORP, Inc.: |  |  |  |  |  |  |  |  |
Continuing operations | $ | 0.05 |  |  | $ | (0.08 | ) |  | $ | 0.11 |  |  | $ | — |  |  | $ | 0.08 |
Discontinued operations | (1.25 | ) |  | 0.03 |  |  | (0.11 | ) |  | — |  |  | (1.33 | )
Basic loss per share | $ | (1.20 | ) |  | $ | (0.05 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1.25 | )
Diluted loss per share attributable to EZCORP, Inc.: |  |  |  |  |  |  |  |  |
Continuing operations | $ | 0.06 |  |  | $ | (0.09 | ) |  | $ | 0.11 |  |  | $ | — |  |  | $ | 0.08 |
Discontinued operations | (1.25 | ) |  | 0.03 |  |  | (0.11 | ) |  | — |  |  | (1.33 | )
Diluted loss per share | $ | (1.19 | ) |  | $ | (0.06 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1.25 | )
Weighted average shares outstanding: |  |  |  |  |  |  |  |  |
Basic | 54,148 |  |  | — |  |  | — |  |  | — |  |  | 54,148 |
Diluted | 54,292 |  |  | — |  |  | — |  |  | — |  |  | 54,292 |
Income from continuing operations attributable to EZCORP, Inc. | $ | 3,394 |  |  | $ | (5,024 | ) |  | $ | 6,106 |  |  | $ | — |  |  | $ | 4,476 |
Loss from discontinued operations attributable to EZCORP, Inc. | (68,093 | ) |  | 2,006 |  |  | (6,106 | ) |  | — |  |  | (72,193 | )
Net loss attributable to EZCORP, Inc. | $ | (64,699 | ) |  | $ | (3,018 | ) |  | $ | — |  |  | $ | — |  |  | $ | (67,717 | )
NOTE 22: RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS Correction of Accounting Errors On November 9, 2015, we filed an amended Annual Report on Form 10-K/A for the fiscal year ended September 30, 2014 as management identified the following accounting errors relating to the Grupo Finmart loan portfolio:
• | During fiscal 2014, Grupo Finmart completed five structured asset sales pursuant to which a portion of Grupo Finmart’s consumer loan portfolio were sold to special purpose trusts for the benefit of third parties. These transactions were previously accounted for as sales. Management concluded that the special purpose trusts should have been consolidated variable interest entities and the transactions should have been accounted for as transfers of financial assets to those consolidated variable interest entities.
• | Management also concluded that we incorrectly accounted for interest revenue and bad debt expense on loans with respect to which Grupo Finmart was not currently receiving payments (“non-performing” loans). Specifically:
◦ | Management determined that the non-performing loans included out-of-payroll loans that had not been correctly classified and recognized as such, causing an understatement of bad debt expense and an overstatement of interest revenue;
◦ | Management determined it was appropriate to (1) accrue and recognize interest income over the period that payments are expected to be received rather than over the stated term of the loan and (2) apply a 100% reserve policy on in-payroll loans that have been in non-performing status for 180 consecutive days; and
◦ | Management determined it was appropriate to expense certain brokerage and other commission costs as incurred rather than amortize those costs over future periods.
Other Restatement Adjustments In addition to correcting the accounting errors discussed above, our restated financial statements for the affected periods included adjustments for certain other accounting errors. We assessed the impact of these errors and concluded that they were not material to the financial statements for the affected periods. However, in conjunction with the restatement of our financial statements to correct the errors described above, we determined that it was appropriate to make adjustments for all such previously unrecorded errors. These adjustments were primarily to correct for immaterial timing differences related to revenue recognition, impairment charges, inventory reserve estimates and other items.

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