Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Mar. 31, 2017
Assets
Cash	$ 3,672	$ 2,855
Finance receivables, net	290,656	317,205
Assets held for resale	2,612	2,453
Income taxes receivable	628	719
Prepaid expenses and other assets	711	674
Property and equipment, net	1,082	1,184
Interest rate swap agreements		17
Deferred income taxes	9,550	8,505
Total assets	308,911	333,612
Liabilities and shareholders' equity
Line of credit	188,000	213,000
Drafts payable	1,565	1,851
Accounts payable and accrued expenses	5,377	5,932
Deferred revenues	3,484	3,969
Total liabilities	198,426	224,752
Shareholders' equity
Preferred stock, no par: 5,000 shares authorized; none issued
Common stock, no par: 50,000 shares authorized; 12,597 and 12,524 shares issued, respectively; and 7,883 and 7,810 shares outstanding, respectively	34,357	33,889
Treasury stock: 4,714 common shares, at cost	(70,459)	(70,459)
Retained earnings	146,587	145,430
Total shareholders' equity	110,485	108,860
Total liabilities and shareholders' equity	$ 308,911	$ 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.