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Consolidated Balance Sheets (USD $) | Mar. 31, 2014 | Mar. 31, 2013
--- | --- | ---
Assets |  |
Cash | $ 2,635,036 | $ 2,797,716
Finance receivables, net | 269,343,595 | 249,825,801
Assets held for resale | 1,696,330 | 1,203,664
Prepaid expenses and other assets | 891,044 | 736,746
Income taxes receivable | 1,093,682 | 102,999
Property and equipment, net | 869,693 | 741,581
Interest rate swap agreements | 183,603 |
Deferred income taxes | 6,716,596 | 8,426,961
Total assets | 283,429,579 | 263,835,468
Liabilities and shareholders' equity |  |
Line of credit | 127,900,000 | 125,500,000
Drafts payable | 2,338,561 | 2,096,311
Accounts payable and accrued expenses | 8,924,919 | 7,405,579
Deferred revenues | 2,328,544 | 1,363,630
Interest rate swap agreements |  | 504,852
Total liabilities | 141,492,024 | 136,870,372
Commitments and contingencies |  |
Shareholders' equity: |  |
Preferred stock, no par: 5,000,000 shares authorized; none issued |  |
Common stock, no par: 50,000,000 shares authorized; 12,220,874 and 12,154,069 shares issued, respectively | 31,151,781 | 30,031,548
Retained earnings | 110,785,774 | 96,933,548
Total shareholders' equity | 141,937,555 | 126,965,096
Total liabilities and shareholders' equity | $ 283,429,579 | $ 263,835,468

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