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Note 12 - Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2024
Notes Tables  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
  

For the Year Ended December 31,

 
  

2024

  

2023

 

Federal income tax (expense):

        

Current tax benefit

 $1,916  $11,536 

Deferred tax (expense)

  (24,946)  (34,056)

Total federal income tax (expense)

 $(23,030) $(22,520)

Foreign income tax (expense):

        

Current tax (expense)

 $(142) $(124)

Deferred tax (expense) benefit

  (1)  10 

Total foreign income tax (expense)

 $(143) $(114)

State and other income tax (expense):

        

Current tax benefit (expense)

 $248  $(191)

Deferred tax (expense)

  (5,546)  (3,779)

Total state and other income tax (expense)

 $(5,298) $(3,970)

Total income tax (expense)

 $(28,471) $(26,604)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
  

For the Year Ended December 31,

 
  

2024

  

2023

 

Statutory federal expense rate

  21.0

%

  21.0

%

(Decrease) increase in statutory federal tax expense rate resulting from:

        

Share-based compensation

  (0.1)  (2.3)

Section 162(m) of the Code executive compensation deduction limitations

  0.2   2.3 

Net interest and penalties related to uncertain tax positions and unpaid tax liabilities

  0.1   0.1 

Interest expense on preferred stock classified as debt for tax purposes

  (2.3)  (2.6)

Foreign taxes

  (0.2)  (0.2)

State taxes, net of valuation allowance changes affecting the provision of income taxes and federal tax benefit

  3.0   2.4 

Prior year provision to return reconciling items, tax effects of non-controlling interests, and other

  (0.1)  (0.4)

Global intangible low-taxed income tax

  0.3   0.3 

Loss on foreign subsidiary liquidation

  (1.5)  — 

Effective income tax expense rate

  20.4

%

  20.6

%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
  

As of December 31,

 
  

2024

  

2023

 

Deferred tax assets:

        

Capitalized research and experimentation expenditures and fixed assets

 $1,960  $1,612 

Provision for credit loss

  4,640   1,791 

Credit card and other loans receivable fair value election differences

  23,863   54,208 

Equity-based compensation

  1,739   1,594 

Accrued expenses

  238   183 

Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities

  271   235 

Federal net operating loss carryforwards

  58,225   35,199 

Federal credit carryforwards

  839   231 

Foreign net operating loss carryforwards

  —   221 

Other

  1,485   1,609 

State tax benefits, primarily from net operating losses

  24,756   26,550 

Deferred tax assets, gross

 $118,016  $123,433 

Valuation allowances

  (14,307)  (18,729)

Deferred tax assets, net of valuation allowances

 $103,709  $104,704 

Deferred tax (liabilities):

        

Prepaid expenses and other

 $(1,396) $(1,096)

Equity in income of equity-method investee

  (1,291)  (945)

Market discount on acquired marked discount bonds

  (219,762)  (190,918)

Deferred costs

  (31)  (24)

Deferred tax (liabilities), gross

 $(222,480) $(192,983)

Deferred tax (liabilities), net

 $(118,771) $(88,279)
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]
  

2024

  

2023

 

Balance at January 1,

 $(738) $(22,692)

Reductions based on tax positions related to prior years

  72   21,983 

(Additions) based on tax positions related to prior years

  (8)  — 

(Additions) based on tax positions related to the current year

  (37)  (29)

Balance at December 31,

 $(711) $(738)