Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2017	Mar. 31, 2017
Assets
Cash	$ 7,717	$ 2,855
Finance receivables, net	303,531	317,205
Assets held for resale	2,402	2,453
Income taxes receivable		719
Prepaid expenses and other assets	776	674
Property and equipment, net	1,179	1,184
Interest rate swap agreements	8	17
Deferred income taxes	9,125	8,505
Total assets	324,738	333,612
Liabilities and shareholders' equity
Line of credit	204,000	213,000
Drafts payable	1,865	1,851
Accounts payable and accrued expenses	4,979	5,932
Income taxes payable	406
Deferred revenues	3,707	3,969
Total liabilities	214,957	224,752
Shareholders' equity
Preferred stock, no par: 5,000 shares authorized; none issued
Common stock, no par: 50,000 shares authorized; 12,538 and 12,524 shares issued, respectively; and 7,824 and 7,810 shares outstanding, respectively	33,997	33,889
Treasury stock: 4,714 common shares, at cost	(70,459)	(70,459)
Retained earnings	146,243	145,430
Total shareholders' equity	109,781	108,860
Total liabilities and shareholders' equity	$ 324,738	$ 333,612

Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations.

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- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.