XML 36 R26.htm IDEA: XBRL DOCUMENT
v3.25.3

Receivable Portfolios, Net (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable | Receivable portfolios, net consists of the following as of the dates presented (in thousands):
| September 30, 2025 |  | December 31, 2024 |  |  |  |  |  |
Amortized cost | $ | — |  |  | $ | — |  |  |  |  |  |  |
Negative allowance for expected recoveries | 4,270,016 |  |  | 3,776,369 |  |  |  |  |  |  |
Balance, end of period | $ | 4,270,016 |  |  | $ | 3,776,369 |  |  |  |  |  |  |
Schedule of Receivable Portfolios, Net | The following table summarizes the changes in the balance of receivable portfolios, net during the periods presented (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Balance, beginning of period | $ | 4,184,780 |  |  | $ | 3,583,322 |  |  | $ | 3,776,369 |  |  | $ | 3,468,432 |
Negative allowance for expected recoveries - portfolio purchases (1) | 346,069 |  |  | 282,485 |  |  | 1,081,019 |  |  | 856,891 |
Collections applied to receivable portfolios, net (2) | (292,892) |  |  | (222,149) |  |  | (846,292) |  |  | (641,982) |
Changes in recoveries (3) | 63,636 |  |  | 12,675 |  |  | 140,699 |  |  | 6,020 |
Put-backs and recalls | (5,237) |  |  | (4,577) |  |  | (14,796) |  |  | (12,023) |
Disposals and transfers to real estate owned | (949) |  |  | (7,055) |  |  | (2,960) |  |  | (10,153) |
Foreign currency translation adjustments | (25,391) |  |  | 74,559 |  |  | 135,977 |  |  | 52,075 |
Balance, end of period | $ | 4,270,016 |  |  | $ | 3,719,260 |  |  | $ | 4,270,016 |  |  | $ | 3,719,260 |
_______________________ (1)The table below provides the detail on the establishment of negative allowance for expected recoveries of portfolios purchased during the periods presented:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Purchase price | $ | 346,069 |  |  | $ | 282,485 |  |  | $ | 1,081,019 |  |  | $ | 856,891 |
Allowance for credit losses | 859,199 |  |  | 667,584 |  |  | 2,939,336 |  |  | 1,961,740 |
Amortized cost | 1,205,268 |  |  | 950,069 |  |  | 4,020,355 |  |  | 2,818,631 |
Noncredit discount | 1,562,698 |  |  | 1,220,316 |  |  | 5,164,621 |  |  | 3,688,070 |
Face value | 2,767,966 |  |  | 2,170,385 |  |  | 9,184,976 |  |  | 6,506,701 |
Write-off of amortized cost | (1,205,268) |  |  | (950,069) |  |  | (4,020,355) |  |  | (2,818,631) |
Write-off of noncredit discount | (1,562,698) |  |  | (1,220,316) |  |  | (5,164,621) |  |  | (3,688,070) |
Negative allowance | 346,069 |  |  | 282,485 |  |  | 1,081,019 |  |  | 856,891 |
Negative allowance for expected recoveries - portfolio purchases | $ | 346,069 |  |  | $ | 282,485 |  |  | $ | 1,081,019 |  |  | $ | 856,891 |
(2)Collections applied to receivable portfolios, net, is calculated as follows during the periods presented:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Cash Collections | $ | 663,018 |  |  | $ | 550,268 |  |  | $ | 1,922,810 |  |  | $ | 1,607,883 |
Less - amounts classified to portfolio revenue | (370,126) |  |  | (328,119) |  |  | (1,076,518) |  |  | (965,901) |
Collections applied to receivable portfolios, net | $ | 292,892 |  |  | $ | 222,149 |  |  | $ | 846,292 |  |  | $ | 641,982 |
(3)Changes in recoveries is calculated as follows during the periods presented, where recoveries include cash collections, put-backs and recalls, and other cash-based adjustments:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Recoveries above forecast | $ | 61,459 |  |  | $ | 22,962 |  |  | $ | 140,674 |  |  | $ | 51,258 |
Changes in expected future recoveries | 2,177 |  |  | (10,287) |  |  | 25 |  |  | (45,238) |
Changes in recoveries | $ | 63,636 |  |  | $ | 12,675 |  |  | $ | 140,699 |  |  | $ | 6,020 |

X
- Definition Schedule of changes in balance of investment in receivable portfolios. + References No definition available. + Details
Name: | ecpg_ScheduleOfChangesInBalanceOfInvestmentInReceivablePortfoliosTableTableTextBlock
Namespace Prefix: | ecpg_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration