Atlanticus (ATLC) 10-Q 9 Aug 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Jul. 31, 2023
Document Information [Line Items]
Entity Central Index Key	0001464343
Entity Registrant Name	Atlanticus Holdings Corp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	58-2336689
Entity File Number	0-53717
Entity Address, Address Line One	Five Concourse Parkway, Suite 300
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30328
City Area Code	770
Local Phone Number	828-2000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,431,072
Senior Notes [Member]
Document Information [Line Items]
Title of 12(b) Security	Senior Notes due 2026
Trading Symbol	ATLCL
Security Exchange Name	NASDAQ
Series B Preferred Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Series B Preferred Stock, no par value per share
Trading Symbol	ATLCP
Security Exchange Name	NASDAQ
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common stock, no par value per share
Trading Symbol	ATLC
Security Exchange Name	NASDAQ

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
Assets
Unrestricted cash and cash equivalents		$ 342,616	$ 384,984
Restricted cash and cash equivalents		51,791	48,208
Loans, interest and fees receivable:
Loans, interest and fees receivable, at fair value		1,916,063	1,817,976
Loans, interest and fees receivable, gross		115,055	105,267
Allowances for uncollectible loans, interest and fees receivable		(1,700)	(1,643)
Deferred revenue		(18,863)	(16,190)
Net loans, interest and fees receivable		2,010,555	1,905,410
Property at cost, net of depreciation		12,549	10,013
Operating lease right-of-use assets		11,373	11,782
Prepaid expenses and other assets		25,818	27,417
Total assets		2,454,702	2,387,814
Liabilities
Accounts payable and accrued expenses		47,468	44,332
Operating lease liabilities		20,543	20,112
Notes Payable, net held by VIEs		1,665,246	1,653,306
Senior notes, net		144,316	144,385
Income tax liability		75,640	60,689
Total liabilities		1,953,213	1,922,824
Commitments and contingencies (Note 10)
Shareholders' Equity
Common stock, no par value, 150,000,000 shares authorized: 14,428,039 and 14,453,415 shares issued and outstanding at June 30, 2023 and December 31, 2022, respectively		0	0
Paid-in capital		107,633	121,996
Retained earnings		255,716	204,415
Total shareholders’ equity		363,349	326,411
Noncontrolling interests		(1,960)	(1,371)
Total equity		361,389	325,040
Total liabilities, preferred stock and equity		2,454,702	2,387,814
Series A Preferred Stock [Member]
Liabilities
Series A preferred stock, 400,000 shares issued and outstanding at June 30, 2023 (liquidation preference - $40.0 million); 400,000 shares issued and outstanding at December 31, 2022 (Note 5) (1)	[1]	40,000	40,000
Class B preferred units issued to noncontrolling interests (Note 5)	[1]	40,000	40,000
Series B Preferred Stock [Member]
Liabilities
Series A preferred stock, 400,000 shares issued and outstanding at June 30, 2023 (liquidation preference - $40.0 million); 400,000 shares issued and outstanding at December 31, 2022 (Note 5) (1)		100,100	99,950
Class B preferred units issued to noncontrolling interests (Note 5)		100,100	99,950
Shareholders' Equity
Series B preferred stock, no par value, 3,256,261 shares issued and outstanding at June 30, 2023 (liquidation preference - $81.4 million); 3,204,640 shares issued and outstanding at December 31, 2022 (1)	[1]	$ 0	$ 0
[1]Both the Series A preferred stock and the Series B preferred stock have no par value and are part of the same aggregate 10,000,000 shares authorized.

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands	Jun. 30, 2023	Dec. 31, 2022
Unrestricted cash and cash equivalents	$ 342,616,000	$ 384,984,000
Restricted cash and cash equivalents	51,791,000	48,208,000
Loans, interest and fees receivable, at fair value	1,916,063,000	1,817,976,000
Notes payable, at face value	$ 1,665,246,000	$ 1,653,306,000
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	150,000,000	150,000,000
Common stock, issued (in shares)	14,428,039	14,453,415
Common stock, outstanding (in shares)	14,428,039	14,453,415
Series A Preferred Stock [Member]
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	400,000	400,000
Preferred stock, shares outstanding (in shares)	400,000	400,000
Preferred stock, liquidation preference	$ 40,000	$ 40,000
Series B Preferred Stock [Member]
Preferred stock, no par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares issued (in shares)	3,256,261	3,204,640
Preferred stock, shares outstanding (in shares)	3,256,261	3,204,640
Preferred stock, liquidation preference	$ 81,400,000	$ 81,400,000
Variable Interest Entity, Primary Beneficiary [Member]
Unrestricted cash and cash equivalents	172,100,000	202,200,000
Restricted cash and cash equivalents	30,300,000	27,600,000
Loans, interest and fees receivable, at fair value	1,868,300,000	1,735,900,000
Notes payable, at face value	$ 1,595,800,000	$ 1,586,000,000

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue:
Consumer loans, including past due fees	$ 220,042	$ 191,547	$ 429,743	$ 356,353
Fees and related income on earning assets	62,874	65,839	107,231	120,537
Other revenue	7,835	12,410	14,759	22,676
Total operating revenue, net	290,751	269,796	551,733	499,566
Other non-operating revenue	87	239	146	300
Total revenue	290,838	270,035	551,879	499,866
Interest expense	(24,215)	(18,925)	(48,449)	(36,335)
Provision for losses on loans, interest and fees receivable recorded at amortized cost	(309)	(182)	(1,013)	(329)
Changes in fair value of loans, interest and fees receivable recorded at fair value	(177,829)	(146,559)	(327,651)	(251,239)
Net margin	88,485	104,369	174,766	211,963
Operating expenses:
Salaries and benefits	10,629	10,099	21,233	21,525
Card and loan servicing	23,814	23,997	48,149	46,672
Marketing and solicitation	14,486	20,231	24,892	40,804
Depreciation	643	549	1,261	1,142
Other	6,900	6,953	13,136	21,646
Total operating expenses	56,472	61,829	108,671	131,789
Income before income taxes	32,013	42,540	66,095	80,174
Income tax (expense) benefit	(7,199)	(8,743)	(15,387)	(1,622)
Net income	24,814	33,797	50,708	78,552
Net loss attributable to noncontrolling interests	275	228	593	483
Net income attributable to controlling interests	25,089	34,025	51,301	79,035
Preferred dividends and discount accretion	(6,289)	(6,257)	(12,516)	(12,463)
Net income attributable to common shareholders	$ 18,800	$ 27,768	$ 38,785	$ 66,572
Net income attributable to common shareholders per common share—basic (in dollars per share)	$ 1.30	$ 1.88	$ 2.68	$ 4.50
Net income attributable to common shareholders per common share—diluted (in dollars per share)	$ 1.02	$ 1.46	$ 2.11	$ 3.43

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity and Temporary Equity (Unaudited) - USD ($)	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Class B Preferred Units [Member]	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Series B Preferred Stock [Member]	Total
Balance (in shares) at Dec. 31, 2021		3,188,533			14,804,408
Balance at Dec. 31, 2021	$ 8,582,000		$ 99,650,000	$ 40,000,000		$ 227,763,000	$ 60,236,000	$ (500,000)		$ 287,499,000
Accretion of discount associated with issuance of subsidiary equity			75,000			(75,000)				(75,000)
Preferred dividends						(6,131,000)				(6,131,000)
Stock option exercises and proceeds related thereto (in shares)					1,000,534
Stock option exercises and proceeds related thereto						2,788,000				2,788,000
Compensatory stock issuances, net of forfeitures (in shares)					113,165
Contributions by owners of noncontrolling interests								4,000		4,000
Stock-based compensation costs						1,111,000				1,111,000
Net income (loss)							45,010,000	(255,000)		44,755,000
Redemption and retirement of shares (in shares)		0			(1,005,212)
Redemption and retirement of shares		$ 0	0	0	$ 0	(65,214,000)	0	0		(65,214,000)
Balance (in shares) at Mar. 31, 2022		3,188,533			14,912,895
Balance at Mar. 31, 2022			99,725,000	40,000,000		160,242,000	113,828,000	(751,000)		273,319,000
Balance (in shares) at Dec. 31, 2021		3,188,533			14,804,408
Balance at Dec. 31, 2021	$ 8,582,000		99,650,000	40,000,000		227,763,000	60,236,000	(500,000)		$ 287,499,000
Redemption and retirement of shares (in shares)									0	(1,360,248)
Redemption and retirement of shares									$ 0	$ (78,075,000)
Balance (in shares) at Jun. 30, 2022		3,188,533			14,561,078
Balance at Jun. 30, 2022		$ 0	99,800,000	40,000,000	$ 0	142,343,000	147,853,000	(979,000)		289,217,000
Balance (in shares) at Mar. 31, 2022		3,188,533			14,912,895
Balance at Mar. 31, 2022			99,725,000	40,000,000		160,242,000	113,828,000	(751,000)		273,319,000
Accretion of discount associated with issuance of subsidiary equity		$ 0	75,000	0	$ 0	(75,000)	0	0		(75,000)
Preferred dividends		$ 0	0	0	$ 0	(6,182,000)	0	0		(6,182,000)
Stock option exercises and proceeds related thereto (in shares)		0			3,402
Stock option exercises and proceeds related thereto		$ 0	0	0	$ 0	33,000	0	0		33,000
Compensatory stock issuances, net of forfeitures (in shares)		0			(183)
Contributions by owners of noncontrolling interests		$ 0	0	0	$ 0	0	0	0		0
Stock-based compensation costs		0	0	0	0	1,186,000	0	0		1,186,000
Net income (loss)		$ 0	0	0	$ 0	0	34,025,000	(228,000)		$ 33,797,000
Redemption and retirement of shares (in shares)		0			(355,036)				0	(355,036)
Redemption and retirement of shares		$ 0	0	0	$ 0	(12,861,000)	0	0	$ 0	$ (12,861,000)
Balance (in shares) at Jun. 30, 2022		3,188,533			14,561,078
Balance at Jun. 30, 2022		$ 0	99,800,000	40,000,000	$ 0	142,343,000	147,853,000	(979,000)		289,217,000
Balance (in shares) at Dec. 31, 2022		3,204,640			14,453,415
Balance at Dec. 31, 2022			99,950,000	40,000,000		121,996,000	204,415,000	(1,371,000)		325,040,000
Accretion of discount associated with issuance of subsidiary equity			75,000			(75,000)				(75,000)
Discount associated with repurchase of preferred stock		$ 0	0	0	$ 0	16,000	0	0		16,000
Preferred dividends						(6,168,000)				(6,168,000)
Stock option exercises and proceeds related thereto (in shares)					1,258
Stock option exercises and proceeds related thereto						19,000				19,000
Compensatory stock issuances, net of forfeitures (in shares)					146,227
Issuance of series B preferred stock, net (in shares)		51,327
Issuance of series B preferred stock, net						1,069,000				1,069,000
Contributions by owners of noncontrolling interests								4,000		4,000
Stock-based compensation costs						931,000				931,000
Redemption and retirement of preferred shares (in shares)		(1,806)			0
Redemption and retirement of preferred shares		$ 0	0	0	$ 0	(45,000)	0	0		(45,000)
Redemption and retirement of common shares					$ (72,354,000)	(1,947,000)				(1,947,000)
Net income (loss)							26,212,000	(318,000)		25,894,000
Redemption and retirement of shares									$ (29,000)
Balance (in shares) at Mar. 31, 2023		3,254,161			14,528,546
Balance at Mar. 31, 2023			100,025,000	40,000,000		115,796,000	230,627,000	(1,685,000)		344,738,000
Balance (in shares) at Dec. 31, 2022		3,204,640			14,453,415
Balance at Dec. 31, 2022			99,950,000	40,000,000		121,996,000	204,415,000	(1,371,000)		$ 325,040,000
Stock option exercises and proceeds related thereto (in shares)										6,418
Redemption and retirement of shares (in shares)									(1,806)	(177,801)
Redemption and retirement of shares										$ (4,935,000)
Balance (in shares) at Jun. 30, 2023		3,256,261			14,428,039
Balance at Jun. 30, 2023		$ 0	100,100,000	40,000,000	$ 0	107,633,000	255,716,000	(1,960,000)		361,389,000
Balance (in shares) at Mar. 31, 2023		3,254,161			14,528,546
Balance at Mar. 31, 2023			100,025,000	40,000,000		115,796,000	230,627,000	(1,685,000)		344,738,000
Accretion of discount associated with issuance of subsidiary equity		$ 0	75,000	0	$ 0	(75,000)	0	0		(75,000)
Preferred dividends		$ 0	0	0	$ 0	(6,214,000)	0	0		(6,214,000)
Stock option exercises and proceeds related thereto (in shares)		0			5,160
Stock option exercises and proceeds related thereto		$ 0	0	0	$ 0	40,000	0	0		40,000
Compensatory stock issuances, net of forfeitures (in shares)		0			(220)
Issuance of series B preferred stock, net (in shares)		2,100			0
Issuance of series B preferred stock, net		$ 0	0	0	$ 0	43,000	0	0		43,000
Stock-based compensation costs		0	0	0	0	1,031,000	0	0		1,031,000
Redemption and retirement of preferred shares		0	0	0	0	(2,988,000)	0	0		(2,988,000)
Redemption and retirement of common shares		0			(105,447,000)
Net income (loss)		$ 0	0	0	$ 0	0	25,089,000	(275,000)		$ 24,814,000
Redemption and retirement of shares (in shares)									0	(105,447)
Redemption and retirement of shares									$ 0	$ (2,988,000)
Balance (in shares) at Jun. 30, 2023		3,256,261			14,428,039
Balance at Jun. 30, 2023		$ 0	$ 100,100,000	$ 40,000,000	$ 0	$ 107,633,000	$ 255,716,000	$ (1,960,000)		$ 361,389,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating activities
Net income	$ 50,708	$ 78,552
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion, net	1,696	3,400
Provision for losses on loans, interest and fees receivable	1,013	329
Income from accretion of merchant fees and discount associated with receivables purchases	(82,680)	(69,417)
Changes in fair value of loans, interest and fees receivable recorded at fair value	327,651	251,239
Amortization of deferred loan costs	2,904	2,345
Stock-based compensation costs	1,962	2,297
Lease liability payments	(361)	(3,635)
Changes in assets and liabilities:
Increase in uncollected fees on earning assets	(113,268)	(113,786)
Increase (decrease) in income tax liability	14,951	(2,583)
Increase in accounts payable and accrued expenses	3,950	6,117
Other	1,261	(2,252)
Net cash provided by operating activities	209,787	152,606
Investing activities
Proceeds from recoveries on charged off receivables	30,101	12,847
Investments in earning assets	(1,192,213)	(1,293,526)
Proceeds from earning assets	924,499	927,169
Purchases and development of property, net of disposals	(3,798)	(601)
Net cash used in investing activities	(241,411)	(354,111)
Financing activities
Noncontrolling interests contributions	4	4
Proceeds from issuance of Series B preferred stock, net of issuance costs	1,112	0
Preferred dividends	(12,429)	(12,365)
Proceeds from exercise of stock options	59	2,821
Purchase and retirement of outstanding common and preferred stock	(4,964)	(78,075)
Proceeds from borrowings	252,212	249,762
Repayment of borrowings	(243,159)	(100,914)
Net cash (used in) provided by financing activities	(7,165)	61,233
Effect of exchange rate changes on cash and cash equivalents and restricted cash	4	(36)
Net decrease in cash and cash equivalents and restricted cash	(38,785)	(140,308)
Cash and cash equivalents and restricted cash at beginning of period	433,192	506,628
Cash and cash equivalents and restricted cash at end of period	394,407	366,320
Supplemental cash flow information
Cash paid for interest	45,501	33,162
Net cash income tax payments	436	4,205
Decrease in accrued and unpaid preferred dividends	$ (47)	$ (52)

Note 1 - Description of Our Bus

Note 1 - Description of Our Business	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Description of Our Business Our accompanying consolidated financial statements include the accounts of Atlanticus Holdings Corporation (the “Company”) and those entities we control. We are a purpose driven financial technology company. We are primarily focused on facilitating consumer credit through the use of our financial technology and related services. Through our subsidiaries, we provide technology and other support services to lenders who offer an array of financial products and services to consumers who may We are principally engaged in providing products and services to lenders in the U.S. and, in most cases, we invest in the receivables originated by lenders who utilize our technology platform and other related services. From time to time, we also purchase receivables portfolios from third third Within our Credit as a Service (“CaaS”) segment, we apply our technology solutions, in combination with the experiences gained, and infrastructure built from servicing over $37 25 third may not We also report within our CaaS segment: 1 2 None not Within our Auto Finance segment, our CAR subsidiary operations principally purchase and/or service loans secured by automobiles from or for, and also provide floor plan financing for, a pre-qualified network of independent automotive dealers and automotive finance companies in the buy-here, pay-here, used car business. We purchase auto loans at a discount and with dealer retentions or holdbacks that provide risk protection. Also within our Auto Finance segment, we are providing certain installment lending products in addition to our traditional loans secured by automobiles. In March 2020, 19" 19 2021 2022 19 As a result of the COVID- 19 March 2020, 19 19 19. 19 19 not 19 May 11, 2023. 19 not

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Significant Accounting Policies and Consolidated Financial Statement Components The following is a summary of significant accounting policies we follow in preparing our consolidated financial statements, as well as a description of significant components of our consolidated financial statements. Basis of Presentation and Use of Estimates We prepare our consolidated financial statements in accordance with generally accepted accounting principles in the U.S. (“GAAP”). The preparation of financial statements in accordance with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of our consolidated financial statements, as well as the reported amounts of revenues and expenses during each reporting period. We base these estimates on information available to us as of the date of the financial statements. Actual results could differ materially from these estimates. Certain estimates, such as credit losses, payment rates, costs of funds, discount rates and the yields earned on credit card receivables, significantly affect the reported amount (and changes thereon) of our Loans, interest and fees receivables, at fair value on our consolidated balance sheets and consolidated statements of income. Additionally, estimates of credit losses have a significant effect on loans, interest and fees receivable, net, as shown on our consolidated balance sheets, as well as on the provision for losses on loans, interest and fees receivable within our consolidated statements of income. We have eliminated all significant intercompany balances and transactions for financial reporting purposes. Unrestricted Cash and Cash Equivalents Unrestricted cash and cash equivalents consist of cash, money market investments and overnight deposits. We consider all highly liquid cash investments with low interest rate risk and original maturities of three $3.0 Loans, Interest and Fees Receivable We maintain two 90 180 180 30 not We adopted Accounting Standards Update ("ASU") 2016 13, January 1, 2022. one Loans, Interest and Fees Receivable, at Fair Value. January 1, 2022 Under the fair value option, direct loan origination fees (such as annual and merchant fees) are taken into income when billed to the consumer or upon loan acquisition and direct loan origination costs are expensed in the period incurred. The Company estimates the fair value of the loans using a discounted cash flow model, which considers various unobservable inputs such as remaining cumulative charge-offs, remaining cumulative prepayments, average life and discount rate. The Company re-evaluates the fair value of loans receivable at the close of each measurement period. Changes in the fair value of loans, interest and fees receivable are recorded as a component of “Changes in fair value of loans, interest and fees receivable recorded at fair value” in the consolidated statements of income in the period of the fair value changes. Changes in the fair value of loans, interest and fees receivable recorded at fair value include the impact of current period charge-offs associated with these receivables. Further details concerning our loans, interest and fees receivable held at fair value are presented within Note 6, Loans, Interest and Fees Receivable, Gross. three six June 30, 2023 2022, We show both an allowance for uncollectible loans, interest and fees receivable and for unearned fees (or “deferred revenue”) for our loans, interest and fees receivable that are not may may Certain of our loans, interest and fees receivable also contain components of deferred revenue related to loan discounts on the purchase of our auto finance receivables. As of June 30, 2023 December 31, 2022, A roll-forward (in millions) of our allowance for uncollectible loans, interest and fees receivable by class of receivable is as follows: For the Three Months Ended June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (1.7 ) Provision for credit losses (0.3 ) Charge-offs 0.8 Recoveries (0.5 ) Balance at end of period $ (1.7 ) For the Six Months Ended June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (1.6 ) Provision for credit losses (1.0 ) Charge-offs 1.8 Recoveries (0.9 ) Balance at end of period $ (1.7 ) As of June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at end of period individually evaluated for impairment $ — Balance at end of period collectively evaluated for impairment $ (1.7 ) Loans, interest and fees receivable: Loans, interest and fees receivable, gross $ 115.1 Loans, interest and fees receivable individually evaluated for impairment $ — Loans, interest and fees receivable collectively evaluated for impairment $ 115.1 For the Three Months Ended June 30, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ — $ (1.6 ) $ — $ (1.6 ) Provision for credit losses — (0.2 ) — (0.2 ) Charge-offs — 0.4 — 0.4 Recoveries — (0.2 ) — (0.2 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) For the Six Months Ended June 30, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (43.4 ) $ (1.4 ) $ (12.4 ) $ (57.2 ) Cumulative effects from adoption of fair value under the CECL standard 43.4 — 12.4 55.8 Cumulative effects from adoption of the CECL standard — (0.2 ) (0.2 ) Provision for credit losses — (0.3 ) — (0.3 ) Charge-offs — 0.8 — 0.8 Recoveries — (0.5 ) — (0.5 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) As of December 31, 2022 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at end of period individually evaluated for impairment $ — Balance at end of period collectively evaluated for impairment $ (1.6 ) Loans, interest and fees receivable: Loans, interest and fees receivable, gross $ 105.3 Loans, interest and fees receivable individually evaluated for impairment $ — Loans, interest and fees receivable collectively evaluated for impairment $ 105.3 Delinquent loans, interest and fees receivable reflect the principal, fee and interest components of loans we did not not Recoveries, noted above, consist of amounts received from the efforts of third We consider loan delinquencies a key indicator of credit quality because this measure provides the best ongoing estimate of how a particular class of receivable is performing. An aging of our delinquent loans, interest and fees receivable, gross (in millions) by class of receivable as of June 30, 2023 December 31, 2022 As of June 30, 2023 Auto Finance 30-59 days past due $ 8.1 60-89 days past due 3.0 90 or more days past due 1.7 Delinquent loans, interest and fees receivable, gross 12.8 Current loans, interest and fees receivable, gross 102.3 Total loans, interest and fees receivable, gross $ 115.1 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.3 As of December 31, 2022 Auto Finance 30-59 days past due $ 8.5 60-89 days past due 3.0 90 or more days past due 2.1 Delinquent loans, interest and fees receivable, gross 13.6 Current loans, interest and fees receivable, gross 91.7 Total loans, interest and fees receivable, gross $ 105.3 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.7 Troubled Debt Restructurings As part of ongoing collection efforts, once an account, the receivable of which is included in our CaaS segment, becomes 90 may no one 19 six 19 30 not not not 19 1, 2023, not The following table details by class of receivable, the number and amount of modified loans, including TDRs that have been re-aged, as of December 31, 2022 As of December 31, 2022 Private label credit General purpose credit card Number of TDRs 24,594 171,729 Number of TDRs that have been re-aged 2,499 28,598 Amount of TDRs on non-accrual status (in thousands) $ 31,350 $ 119,785 Amount of TDRs on non-accrual status above that have been re-aged (in thousands) $ 4,606 $ 24,440 Carrying value of TDRs (in thousands) $ 18,827 $ 70,519 TDRs - Performing (carrying value, in thousands)* $ 15,001 $ 59,735 TDRs - Nonperforming (carrying value, in thousands)* $ 3,826 $ 10,784 *“TDRs - Performing” include accounts that are current on all amounts owed, while “TDRs - Nonperforming” include all accounts with past due amounts owed. We do not The Company modified 98,880 accounts in the amount of $106.7 million during the twelve June 30, 2022 1, 2023, not twelve Twelve Months Ended June 30, 2022 Private label credit General purpose credit card Number of accounts 4,971 14,991 Loan balance at time of charge off (in thousands) $ 7,983 $ 12,358 Income Taxes We experienced effective tax rates of 22.3% and 23.1% for the three six June 30, 2023, three six June 30, 2022. Our effective tax rates for the three six June 30, 2023, 1 2 3 4 162 1986, Our effective tax rates for the three six June 30, 2022, 1 2 two We report interest expense associated with our income tax liabilities (including accrued liabilities for uncertain tax positions) within our income tax line item on our consolidated statements of income. We likewise report within such line item the reversal of interest expense associated with our accrued liabilities for uncertain tax positions to the extent we resolve such liabilities in a manner favorable to our accruals therefor. On the basis described above, we reported interest expense of $1.1 million for the six June 30, 2023, six June 30, 2022. Revenue from Contracts with Customers The majority of our revenue is earned from financial instruments and is not 606, None For the Three Months Ended June 30, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 5,003 $ — $ 5,003 Servicing income 636 189 825 Service charges and other customer related fees 1,989 18 2,007 Total revenue from contracts with customers $ 7,628 $ 207 $ 7,835 ( 1 For the Six Months Ended June 30, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 9,619 $ — $ 9,619 Servicing income 1,341 380 1,721 Service charges and other customer related fees 3,382 37 3,419 Total revenue from contracts with customers $ 14,342 $ 417 $ 14,759 ( 1 For the Three Months Ended June 30, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 7,381 $ — $ 7,381 Servicing income 804 225 1,029 Service charges and other customer related fees 3,984 16 4,000 Total revenue from contracts with customers $ 12,169 $ 241 $ 12,410 ( 1 For the Six Months Ended June 30, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 13,079 $ — $ 13,079 Servicing income 1,634 477 2,111 Service charges and other customer related fees 7,454 32 7,486 Total revenue from contracts with customers $ 22,167 $ 509 $ 22,676 ( 1 Recent Accounting Pronouncements In June 2016, 2016 13, 2018 19, 2019 04, 2019 10 2019 11 May 2019, 2019 05, 326 20, 2016 13 January 1, 2022, 2016 13 In March 2020, No. 2020 04, 848 January 2021, 2021 01, 848 848 December 2022, 2022 06, 848 848”, 848 December 31, 2022 December 31, 2024. December 31, 2024. none no 2020 04, 2021 01 2022 06, On March 31, 2022, 2022 02, 326 January 1, 2023. not

Note 3 - Segment Reporting

Note 3 - Segment Reporting	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	3. Segment Reporting We operate primarily within one two two As of both June 30, 2023 December 31, 2022, not We measure the profitability of our reportable segments based on their income after allocation of specific costs and corporate overhead; however, our segment results do not Summary operating segment information (in thousands) is as follows: Three Months Ended June 30, 2023 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 210,268 $ 9,774 $ 220,042 Fees and related income on earning assets 62,852 22 62,874 Other revenue 7,627 208 7,835 Other non-operating revenue 89 (2 ) 87 Total revenue 280,836 10,002 290,838 Interest expense (23,363 ) (852 ) (24,215 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (309 ) (309 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (177,829 ) — (177,829 ) Net margin $ 79,644 $ 8,841 $ 88,485 Income before income taxes $ 28,883 $ 3,130 $ 32,013 Income tax expense $ (6,346 ) $ (853 ) $ (7,199 ) Six Months Ended June 30, 2023 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 410,797 $ 18,946 $ 429,743 Fees and related income on earning assets 107,191 40 107,231 Other revenue 14,342 417 14,759 Other non-operating revenue 103 43 146 Total revenue 532,433 19,446 551,879 Interest expense (46,823 ) (1,626 ) (48,449 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (1,013 ) (1,013 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (327,651 ) — (327,651 ) Net margin $ 157,959 $ 16,807 $ 174,766 Income before income taxes $ 60,736 $ 5,359 $ 66,095 Income tax expense $ (13,913 ) $ (1,474 ) $ (15,387 ) Total assets $ 2,355,177 $ 99,525 $ 2,454,702 Three Months Ended June 30, 2022 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 182,828 $ 8,719 $ 191,547 Fees and related income on earning assets 65,819 20 65,839 Other revenue 12,169 241 12,410 Other non-operating revenue 228 11 239 Total revenue 261,044 8,991 270,035 Interest expense (18,552 ) (373 ) (18,925 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (182 ) (182 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (146,559 ) — (146,559 ) Net margin $ 95,933 $ 8,436 $ 104,369 Income before income taxes $ 39,979 $ 2,561 $ 42,540 Income tax expense $ (8,100 ) $ (643 ) $ (8,743 ) Six Months Ended June 30, 2022 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 339,293 $ 17,060 $ 356,353 Fees and related income on earning assets 120,499 38 120,537 Other revenue 22,167 509 22,676 Other non-operating revenue 263 37 300 Total revenue 482,222 17,644 499,866 Interest expense (35,715 ) (620 ) (36,335 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (329 ) (329 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (251,239 ) — (251,239 ) Net margin $ 195,268 $ 16,695 $ 211,963 Income before income taxes $ 83,577 $ (3,403 ) $ 80,174 Income tax (expense) benefit $ (2,582 ) $ 960 $ (1,622 ) Total assets $ 2,025,867 $ 90,587 $ 2,116,454

Note 4 - Shareholders' Equity a

Note 4 - Shareholders' Equity and Preferred Stock	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Equity [Text Block]	4. Shareholders’ Equity and Preferred Stock During the three six June 30, 2023 2022, During the three six June 30, 2023 2022, three six June 30, 2023 2022, 13

Note 5 - Redeemable Preferred S

Note 5 - Redeemable Preferred Stock	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Preferred Stock [Text Block]	5. Redeemable Preferred Stock On November 26, 2014, December 27, 2019, no may, January 1, 2025 $100 January 1, 2024. $100 11, Dove is a limited liability company owned by three one two two On November 14, 2019, third not may, October 14, 2024. March 2020, 11,

Note 6 - Fair Values of Assets

Note 6 - Fair Values of Assets and Liabilities	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	6. Fair Values of Assets and Liabilities We update our fair value analysis each quarter, with changes since the prior reporting period reflected as a component of "Changes in fair value of loans, interest and fees receivable recorded at fair value" in the consolidated statements of income. Changes in interest rates, credit spreads, discount rates, realized and projected credit losses and cash flow timing will lead to changes in the fair value of loans, interest and fees receivable recorded at fair value and therefore impact earnings. Fair value differs from amortized cost accounting in the following ways: • Receivables are recorded at their fair value, not • The fair value of the loans takes into consideration net charge-offs for the remaining life of the loans with no • Certain fee billings (such as annual or merchant fees) and expenses of loans and notes are no • The net present value of cash flows associated with future fee billings on existing receivables are included in fair value; • Changes in the fair value of loans impact recorded revenues; and • Net charge-offs are recognized as they occur rather than through the establishment of an allowance and provision for losses for those loans, interest and fees receivable carried at amortized cost. For receivables that are carried at net amortized cost, we include disclosures of the fair value of such receivables to the extent practicable within the disclosures below. Where applicable, we account for our financial assets and liabilities at fair value based upon a three 1 2 1 2 3 may Valuations and Techniques for Assets Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The table below summarizes (in thousands) by fair value hierarchy the June 30, 2023 December 31, 2022 1 2 not Assets – As of June 30, 2023 (1) Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Assets Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 102,066 $ 94,492 Loans, interest and fees receivable, at fair value $ — $ — $ 1,916,063 $ 1,916,063 Assets – As of December 31, 2022 (1) Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Assets Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 94,968 $ 87,434 Loans, interest and fees receivable, at fair value $ — $ — $ 1,817,976 $ 1,817,976 ( 1 For cash, deposits and investments in equity securities, the carrying amount is a reasonable estimate of fair value. For those asset classes above that are required to be carried at fair value in our consolidated financial statements, gains and losses associated with fair value changes are detailed on our consolidated statements of income as a component of "Changes in fair value of loans, interest and fees receivable recorded at fair value". For our loans, interest and fees receivable included in the above table, we assess the fair value of these assets based on our estimate of future cash flows net of servicing costs, and to the extent that such cash flow estimates change from period to period, any such changes are considered to be attributable to changes in instrument-specific credit risk. For Level 3 six 30, 2023 2022 Loans, Interest and Fees Receivables, at Fair Value 2023 2022 Balance at January 1, $ 1,817,976 $ 1,026,424 Cumulative effects from adoption of fair value under the CECL standard — 314,985 Net revaluations of loans, interest and fees receivable, at fair value, included in earnings 44,212 (23,409 ) Principal charge-offs, net of recoveries, included in earnings (256,000 ) (154,162 ) Finance and fees, included in earnings 453,766 412,436 Finance charge-offs, included in earnings (115,863 ) (73,668 ) Purchases 1,157,313 1,253,916 Settlements (1,185,341 ) (1,139,647 ) Balance at June 30, $ 1,916,063 $ 1,616,875 The unrealized gains and losses for assets within the Level 3 Net Revaluation of Loans, Interest and Fees Receivable. third For Level 3 June 30, 2023 December 31, 2022. Quantitative Information about Level 3 Fair Value Measurement Fair Value at June 30, 2023 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average) Loans, interest and fees receivable, at fair value $ 1,916,063 Discounted cash flows Gross yield, net of finance charge charge-offs 25.3% to 37.0% (32.2%) Payment rate 9.0% to 10.3% (9.7%) Expected principal credit loss rate 30.4% to 33.2% (31.5%) Servicing rate 2.9% to 3.1% (3.0%) Discount rate 10.2% to 10.5% (10.3%) Quantitative Information about Level 3 Fair Value Measurement Fair Value at December 31, 2022 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average) Loans, interest and fees receivable, at fair value $ 1,817,976 Discounted cash flows Gross yield, net of finance charge charge-offs 24.7% to 36.1% (31.4%) Payment rate 5.0% to 11.4% (10.3%) Expected principal credit loss rate 9.2% to 30.3% (30.2%) Servicing rate 3.5% to 6.4% (3.6%) Discount rate 9.8% to 10.5% (10.1%) Valuations and Techniques for Liabilities Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the liability. The table below summarizes (in thousands) by fair value hierarchy the June 30, 2023 December 31, 2022 not Liabilities – As of June 30, 2023 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Liabilities Liabilities not carried at fair value Revolving credit facilities $ — $ — $ 1,642,129 $ 1,642,129 Amortizing debt facilities $ — $ — $ 23,117 $ 23,117 Senior notes, net $ 137,874 $ — $ — $ 144,316 Liabilities – As of December 31, 2022 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Liabilities Liabilities not carried at fair value Revolving credit facilities $ — $ — $ 1,630,111 $ 1,630,111 Amortizing debt facilities $ — $ — $ 23,195 $ 23,195 Senior notes, net $ 125,640 $ — $ — $ 144,385 For our notes payable where market prices are not third not 9, Other Relevant Data Other relevant data (in thousands) as of June 30, 2023 December 31, 2022 As of June 30, 2023 Loans, Interest and Fees Receivable at Fair Value Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value $ 635 $ 2,173,366 Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value $ 614 $ 1,966,732 Aggregate fair value of loans, interest and fees receivable that are reported at fair value $ 635 $ 1,915,428 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ — $ 21,419 Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable $ 16 $ 100,417 As of December 31, 2022 Loans, Interest and Fees Receivable at Fair Value Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value $ 786 $ 2,119,340 Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value $ 760 $ 1,910,090 Aggregate fair value of loans, interest and fees receivable that are reported at fair value $ 765 $ 1,817,211 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ 3 $ 8,362 Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable $ 4 $ 144,767

Note 7 - Variable Interest Enti

Note 7 - Variable Interest Entities	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Variable Interest Entity Disclosure [Text Block]	7. Variable Interest Entities The Company contributes the vast majority of receivables to VIEs. These entities are sometimes established to facilitate third not The following table presents a summary of VIEs in which we had continuing involvement and held a variable interest (in millions): As of June 30, 2023 December 31, 2022 Unrestricted cash and cash equivalents $ 172.1 $ 202.2 Restricted cash and cash equivalents 30.3 27.6 Loans, interest and fees receivable, at fair value 1,868.3 1,735.9 Total Assets held by VIEs $ 2,070.7 $ 1,965.7 Notes Payable, net held by VIEs $ 1,595.8 $ 1,586.0 Maximum exposure to loss due to involvement with VIEs $ 1,815.4 $ 1,756.0

Note 8 - Leases

Note 8 - Leases	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	8. Leases We have operating leases primarily associated with our corporate offices and regional service centers as well as for certain equipment. Our leases have remaining lease terms of 1 to 12 years, some of which include options, at our discretion, to extend the leases for additional periods generally on one For the Three Months Ended June 30, For the Six Months Ended June 30, 2023 2022 2023 2022 Operating lease cost, gross $ 637 $ 1,373 $ 1,276 $ 3,097 Sublease income (23 ) (807 ) (47 ) (2,109 ) Net Operating lease cost $ 614 $ 566 $ 1,229 $ 988 Cash paid under operating leases, gross $ 181 $ 1,000 $ 361 $ 3,635 Weighted average remaining lease term - months 128 Weighted average discount rate 6.6 % As of June 30, 2023 Gross Lease Payment Payments received from Sublease Net Lease Payment 2023 (excluding the six months ended June 30, 2023) $ 1,315 $ (48 ) $ 1,267 2024 2,813 (40 ) 2,773 2025 2,652 — 2,652 2026 2,512 — 2,512 2027 2,476 — 2,476 Thereafter 17,338 — 17,338 Total lease payments 29,106 (88 ) 29,018 Less imputed interest (8,563 ) Total $ 20,543 In August 2021, third June 2022 third In addition, we occasionally lease certain equipment under cancelable and non-cancelable leases, which are accounted for as capital leases in our consolidated financial statements. As of June 30, 2023, no one

Note 9 - Notes Payable

Note 9 - Notes Payable	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	9. Notes Payable Notes Payable, at Face Value Other notes payable outstanding as of June 30, 2023 December 31, 2022 As of June 30, 2023 December 31, 2022 Revolving credit facilities at a weighted average interest rate equal to 5.3 5.1 1,998.2 1,856.2 Revolving credit facility, not to exceed $ 65.0 November 1, 2025 $ 46.3 $ 44.1 Revolving credit facility, not to exceed $ 50.0 October 30, 2024 49.9 50.0 Revolving credit facility, not to exceed $ 100.0 March 15, 2024 80.0 — Revolving credit facility, not to exceed $ 50.0 July 20, 2025 12.8 24.6 Revolving credit facility, not to exceed $ 20.0 September 15, 2023 7.4 11.1 Revolving credit facility, not to exceed $ 200.0 May 15, 2024 122.2 188.9 Revolving credit facility, not to exceed $ 100.0 January 15, 2025 100.0 100.0 Revolving credit facility, not to exceed $ 250.0 October 15, 2025 250.0 250.0 Revolving credit facility, not to exceed $ 25.0 June 16, 2025 25.0 25.0 Revolving credit facility, not to exceed $ 300.0 December 15, 2026 300.0 300.0 Revolving credit facility, not to exceed $ 75.0 March 15, 2025 — — Revolving credit facility, not to exceed $ 300.0 May 15, 2026 300.0 300.0 Revolving credit facility, not to exceed $ 250.0 May 15, 2030 250.0 250.0 Revolving credit facility, not to exceed $ 100.0 August 5, 2024 — — Revolving credit facility, not to exceed $ 100.0 March 15, 2028 100.0 100.0 Revolving credit facility, not to exceed $ 20.0 May 26, 2026 10.0 — Other facilities Other debt 5.7 5.8 Unsecured term debt (expiring August 26, 2024 8.0 17.4 17.4 Total notes payable before unamortized debt issuance costs and discounts 1,676.7 1,666.9 Unamortized debt issuance costs and discounts (11.5 ) (13.6 ) Total notes payable outstanding, net $ 1,665.2 $ 1,653.3 ( 1 Loan is subject to certain affirmative covenants, including a coverage ratio, a leverage ratio and a collateral performance test, the failure of which could result in required early repayment of all or a portion of the outstanding balance by our CAR Auto Finance operations. ( 2 These notes reflect modifications to either extend the maturity date, increase the loan amount or both, and are treated as accounting modifications. ( 3 See below for additional information. ( 4 Loans are subject to certain affirmative covenants tied to default rates and other performance metrics the failure of which could result in required early repayment of the remaining unamortized balances of the notes. ( 5 Loans are associated with VIEs. See Note 7, ( 6 Creditors do not * As of June 30, 2023 In October 2015, June 30, 2023). October 30, 2024 In October 2016, June 30, 2023). October 2016, June 30, 2023, November 1, 2025. no In December 2017, June 30, 2023). July 2023 July 20, 2025. no In 2018, June 30, 2023) March 15, 2024, June 30, 2023, In June 2019, June 30, 2023). In August 2019, August 2024. In November 2019, May 15, 2024). three In July 2020, three In October 2020, August 2025 October 2025. In January 2021, June 30, 2023) June 16, 2025 In June 2021, May 15, 2026 December 15, 2026). four In September 2021, June 30, 2023) 18 March 2025. In November 2021, May 15, 2026). three In May 2022, June 30, 2023) May 15, 2030). five In August 2022, June 30, 2023) August 5, 2024. In September 2022, In May 2023, June 30, 2023). May 26, 2026 As of June 30, 2023, Senior Notes, net In November 2021, February 1, May 1, August 1 November 1 November 30, 2026. three six June 30, 2023 2022 three six June 30, 2023.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10. Commitments and Contingencies General Under finance products available in the private label credit and general purpose credit card channels, consumers have the ability to borrow up to the maximum credit limit assigned to each individual’s account. Unfunded commitments under these products aggregated $2.5 June 30, 2023. Additionally, our CAR operations provide floor-plan financing for a pre-qualified network of independent automotive dealers and automotive finance companies in the buy-here, pay-here used car business. The floor plan financing allows dealers and finance companies to borrow up to the maximum pre-approved credit limit allowed in order to finance ongoing inventory needs. These loans are secured by the underlying auto inventory and, in certain cases where we have other lending products outstanding with the dealer, are secured by the collateral under those lending arrangements as well, including any outstanding dealer reserves. As of June 30, 2023, Under agreements with third June 30, 2023 Under agreements with third June 30, 2023, Under the account terms, consumers have the option of enrolling in a credit protection program with our issuing bank partners which would make the minimum payments owed on their accounts for a period of up to six June 30, 2023. We also are subject to certain minimum payments under cancelable and non-cancelable lease arrangements. For further information regarding these commitments, see Note 8, Litigation We are involved in various legal proceedings that are incidental to the conduct of our business. There are currently no

Note 11 - Net Income Attributab

Note 11 - Net Income Attributable to Controlling Interests Per Common Share	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	11. Net Income Attributable to Controlling Interests Per Common Share We compute net income attributable to controlling interests per common share by dividing net income attributable to controlling interests by the weighted average number of shares of common stock (including participating securities) outstanding during the period, as discussed below. Diluted computations applicable in financial reporting periods in which we report income reflect the potential dilution to the basic income per share of common stock computations that could occur if securities or other contracts to issue common stock were exercised, were converted into common stock or were to result in the issuance of common stock that would share in our results of operations. In performing our net income attributable to controlling interests per share of common stock computations, we apply accounting rules that require us to include all unvested stock awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, in the number of shares outstanding in our basic and diluted calculations. Common stock and certain unvested share-based payment awards earn dividends equally, and we have included all outstanding restricted stock awards in our basic and diluted calculations for current and prior periods. The following table sets forth the computations of net income attributable to controlling interests per share of common stock (in thousands, except per share data): For the Three Months Ended For the Six Months Ended June 30, June 30, 2023 2022 2023 2022 Numerator: Net income attributable to controlling interests $ 25,089 $ 34,025 $ 51,301 $ 79,035 Preferred stock and preferred unit dividends and accretion (6,289 ) (6,257 ) (12,516 ) (12,463 ) Net income attributable to common shareholders—basic 18,800 27,768 38,785 66,572 Effect of dilutive preferred stock dividends and accretion 598 598 1,190 1,190 Net income attributable to common shareholders—diluted $ 19,398 $ 28,366 $ 39,975 $ 67,762 Denominator: Basic (including unvested share-based payment awards) (1) 14,439 14,744 14,457 14,783 Effect of dilutive stock compensation arrangements and exchange of preferred stock 4,520 4,736 4,513 4,986 Diluted (including unvested share-based payment awards) (1) 18,959 19,480 18,970 19,769 Net income attributable to common shareholders per share—basic $ 1.30 $ 1.88 $ 2.68 $ 4.50 Net income attributable to common shareholders per share—diluted $ 1.02 $ 1.46 $ 2.11 $ 3.43 ( 1 Shares related to unvested share-based payment awards included in our basic and diluted share counts were 246,994 and 217,851 for the three six June 30, 2023 three six June 30, 2022, As their effects were anti-dilutive, we excluded stock options to purchase 0.1 million and 0.1 million shares from our net income attributable to controlling interests per share of common stock calculations for the three six June 30, 2023 three six June 30, 2022 For the three six June 30, 2023 2022, 5,

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	12. Stock-Based Compensation We currently have two 2014 2014 2014 may 2014 May 2019. June 30, 2023, 2014 Exercises and vestings under our stock-based compensation plans resulted in no income tax-related charges to paid-in capital during the three six June 30, 2023 2022. Restricted Stock and Restricted Stock Units During the six June 30, 2023 2022, six June 30, 2023 2022, may June 30, 2023, No Stock Options The exercise price per share of the options awarded under the Fourth Amended 2014 may not three six June 30, 2023 2022, Number of Shares Weighted Average Exercise Price Weighted Average of Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at December 31, 2022 802,163 $ 12.23 Issued — $ — Exercised (6,418 ) $ 9.22 Expired/Forfeited (999 ) $ 15.30 Outstanding at June 30, 2023 794,746 $ 12.25 1.1 $ 23,654,540 Exercisable at June 30, 2023 685,050 $ 9.31 0.8 $ 22,402,009 No options were issued during the three six June 30, 2023 2022. June 30, 2023 December 31, 2022, June 30, 2023.

Note 13 - ATM Program

Note 13 - ATM Program	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Stock Issuance Program [Text Block]	13. ATM Program On August 10, 2022, may 415 1933, For further information regarding the ATM Program, see Note 4,

Note 14 - Subsequent Events

Note 14 - Subsequent Events	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	14. Subsequent Events We evaluate subsequent events that occur after our consolidated balance sheet date but before our consolidated financial statements are issued. There are two 1 2 not We have evaluated subsequent events occurring after June 30, 2023, not

Item 5 - Other Information

Item 5 - Other Information	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Issuer Rule 10b5-1, Material Terms [Text Block]	5. OTHER INFORMATION During the three June 30, 2023, none 16a 1 10b5 1 10b5 1 408 1933.

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation and Use of Estimates We prepare our consolidated financial statements in accordance with generally accepted accounting principles in the U.S. (“GAAP”). The preparation of financial statements in accordance with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of our consolidated financial statements, as well as the reported amounts of revenues and expenses during each reporting period. We base these estimates on information available to us as of the date of the financial statements. Actual results could differ materially from these estimates. Certain estimates, such as credit losses, payment rates, costs of funds, discount rates and the yields earned on credit card receivables, significantly affect the reported amount (and changes thereon) of our Loans, interest and fees receivables, at fair value on our consolidated balance sheets and consolidated statements of income. Additionally, estimates of credit losses have a significant effect on loans, interest and fees receivable, net, as shown on our consolidated balance sheets, as well as on the provision for losses on loans, interest and fees receivable within our consolidated statements of income. We have eliminated all significant intercompany balances and transactions for financial reporting purposes.
Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy [Policy Text Block]	Unrestricted Cash and Cash Equivalents Unrestricted cash and cash equivalents consist of cash, money market investments and overnight deposits. We consider all highly liquid cash investments with low interest rate risk and original maturities of three $3.0
Receivable [Policy Text Block]	Loans, Interest and Fees Receivable We maintain two 90 180 180 30 not We adopted Accounting Standards Update ("ASU") 2016 13, January 1, 2022. one Loans, Interest and Fees Receivable, at Fair Value. January 1, 2022 Under the fair value option, direct loan origination fees (such as annual and merchant fees) are taken into income when billed to the consumer or upon loan acquisition and direct loan origination costs are expensed in the period incurred. The Company estimates the fair value of the loans using a discounted cash flow model, which considers various unobservable inputs such as remaining cumulative charge-offs, remaining cumulative prepayments, average life and discount rate. The Company re-evaluates the fair value of loans receivable at the close of each measurement period. Changes in the fair value of loans, interest and fees receivable are recorded as a component of “Changes in fair value of loans, interest and fees receivable recorded at fair value” in the consolidated statements of income in the period of the fair value changes. Changes in the fair value of loans, interest and fees receivable recorded at fair value include the impact of current period charge-offs associated with these receivables. Further details concerning our loans, interest and fees receivable held at fair value are presented within Note 6, Loans, Interest and Fees Receivable, Gross. three six June 30, 2023 2022, We show both an allowance for uncollectible loans, interest and fees receivable and for unearned fees (or “deferred revenue”) for our loans, interest and fees receivable that are not may may Certain of our loans, interest and fees receivable also contain components of deferred revenue related to loan discounts on the purchase of our auto finance receivables. As of June 30, 2023 December 31, 2022, A roll-forward (in millions) of our allowance for uncollectible loans, interest and fees receivable by class of receivable is as follows: For the Three Months Ended June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (1.7 ) Provision for credit losses (0.3 ) Charge-offs 0.8 Recoveries (0.5 ) Balance at end of period $ (1.7 ) For the Six Months Ended June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (1.6 ) Provision for credit losses (1.0 ) Charge-offs 1.8 Recoveries (0.9 ) Balance at end of period $ (1.7 ) As of June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at end of period individually evaluated for impairment $ — Balance at end of period collectively evaluated for impairment $ (1.7 ) Loans, interest and fees receivable: Loans, interest and fees receivable, gross $ 115.1 Loans, interest and fees receivable individually evaluated for impairment $ — Loans, interest and fees receivable collectively evaluated for impairment $ 115.1 For the Three Months Ended June 30, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ — $ (1.6 ) $ — $ (1.6 ) Provision for credit losses — (0.2 ) — (0.2 ) Charge-offs — 0.4 — 0.4 Recoveries — (0.2 ) — (0.2 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) For the Six Months Ended June 30, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (43.4 ) $ (1.4 ) $ (12.4 ) $ (57.2 ) Cumulative effects from adoption of fair value under the CECL standard 43.4 — 12.4 55.8 Cumulative effects from adoption of the CECL standard — (0.2 ) (0.2 ) Provision for credit losses — (0.3 ) — (0.3 ) Charge-offs — 0.8 — 0.8 Recoveries — (0.5 ) — (0.5 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) As of December 31, 2022 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at end of period individually evaluated for impairment $ — Balance at end of period collectively evaluated for impairment $ (1.6 ) Loans, interest and fees receivable: Loans, interest and fees receivable, gross $ 105.3 Loans, interest and fees receivable individually evaluated for impairment $ — Loans, interest and fees receivable collectively evaluated for impairment $ 105.3 Delinquent loans, interest and fees receivable reflect the principal, fee and interest components of loans we did not not Recoveries, noted above, consist of amounts received from the efforts of third We consider loan delinquencies a key indicator of credit quality because this measure provides the best ongoing estimate of how a particular class of receivable is performing. An aging of our delinquent loans, interest and fees receivable, gross (in millions) by class of receivable as of June 30, 2023 December 31, 2022 As of June 30, 2023 Auto Finance 30-59 days past due $ 8.1 60-89 days past due 3.0 90 or more days past due 1.7 Delinquent loans, interest and fees receivable, gross 12.8 Current loans, interest and fees receivable, gross 102.3 Total loans, interest and fees receivable, gross $ 115.1 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.3 As of December 31, 2022 Auto Finance 30-59 days past due $ 8.5 60-89 days past due 3.0 90 or more days past due 2.1 Delinquent loans, interest and fees receivable, gross 13.6 Current loans, interest and fees receivable, gross 91.7 Total loans, interest and fees receivable, gross $ 105.3 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.7 Troubled Debt Restructurings As part of ongoing collection efforts, once an account, the receivable of which is included in our CaaS segment, becomes 90 may no one 19 six 19 30 not not not 19 1, 2023, not The following table details by class of receivable, the number and amount of modified loans, including TDRs that have been re-aged, as of December 31, 2022 As of December 31, 2022 Private label credit General purpose credit card Number of TDRs 24,594 171,729 Number of TDRs that have been re-aged 2,499 28,598 Amount of TDRs on non-accrual status (in thousands) $ 31,350 $ 119,785 Amount of TDRs on non-accrual status above that have been re-aged (in thousands) $ 4,606 $ 24,440 Carrying value of TDRs (in thousands) $ 18,827 $ 70,519 TDRs - Performing (carrying value, in thousands)* $ 15,001 $ 59,735 TDRs - Nonperforming (carrying value, in thousands)* $ 3,826 $ 10,784 *“TDRs - Performing” include accounts that are current on all amounts owed, while “TDRs - Nonperforming” include all accounts with past due amounts owed. We do not The Company modified 98,880 accounts in the amount of $106.7 million during the twelve June 30, 2022 1, 2023, not twelve Twelve Months Ended June 30, 2022 Private label credit General purpose credit card Number of accounts 4,971 14,991 Loan balance at time of charge off (in thousands) $ 7,983 $ 12,358
Income Tax, Policy [Policy Text Block]	Income Taxes We experienced effective tax rates of 22.3% and 23.1% for the three six June 30, 2023, three six June 30, 2022. Our effective tax rates for the three six June 30, 2023, 1 2 3 4 162 1986, Our effective tax rates for the three six June 30, 2022, 1 2 two We report interest expense associated with our income tax liabilities (including accrued liabilities for uncertain tax positions) within our income tax line item on our consolidated statements of income. We likewise report within such line item the reversal of interest expense associated with our accrued liabilities for uncertain tax positions to the extent we resolve such liabilities in a manner favorable to our accruals therefor. On the basis described above, we reported interest expense of $1.1 million for the six June 30, 2023, six June 30, 2022.
Revenue from Contract with Customer [Policy Text Block]	Revenue from Contracts with Customers The majority of our revenue is earned from financial instruments and is not 606, None For the Three Months Ended June 30, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 5,003 $ — $ 5,003 Servicing income 636 189 825 Service charges and other customer related fees 1,989 18 2,007 Total revenue from contracts with customers $ 7,628 $ 207 $ 7,835 ( 1 For the Six Months Ended June 30, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 9,619 $ — $ 9,619 Servicing income 1,341 380 1,721 Service charges and other customer related fees 3,382 37 3,419 Total revenue from contracts with customers $ 14,342 $ 417 $ 14,759 ( 1 For the Three Months Ended June 30, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 7,381 $ — $ 7,381 Servicing income 804 225 1,029 Service charges and other customer related fees 3,984 16 4,000 Total revenue from contracts with customers $ 12,169 $ 241 $ 12,410 ( 1 For the Six Months Ended June 30, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 13,079 $ — $ 13,079 Servicing income 1,634 477 2,111 Service charges and other customer related fees 7,454 32 7,486 Total revenue from contracts with customers $ 22,167 $ 509 $ 22,676 ( 1
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In June 2016, 2016 13, 2018 19, 2019 04, 2019 10 2019 11 May 2019, 2019 05, 326 20, 2016 13 January 1, 2022, 2016 13 In March 2020, No. 2020 04, 848 January 2021, 2021 01, 848 848 December 2022, 2022 06, 848 848”, 848 December 31, 2022 December 31, 2024. December 31, 2024. none no 2020 04, 2021 01 2022 06, On March 31, 2022, 2022 02, 326 January 1, 2023. not

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	For the Three Months Ended June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (1.7 ) Provision for credit losses (0.3 ) Charge-offs 0.8 Recoveries (0.5 ) Balance at end of period $ (1.7 ) For the Six Months Ended June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (1.6 ) Provision for credit losses (1.0 ) Charge-offs 1.8 Recoveries (0.9 ) Balance at end of period $ (1.7 ) As of June 30, 2023 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at end of period individually evaluated for impairment $ — Balance at end of period collectively evaluated for impairment $ (1.7 ) Loans, interest and fees receivable: Loans, interest and fees receivable, gross $ 115.1 Loans, interest and fees receivable individually evaluated for impairment $ — Loans, interest and fees receivable collectively evaluated for impairment $ 115.1 For the Three Months Ended June 30, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ — $ (1.6 ) $ — $ (1.6 ) Provision for credit losses — (0.2 ) — (0.2 ) Charge-offs — 0.4 — 0.4 Recoveries — (0.2 ) — (0.2 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) For the Six Months Ended June 30, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans, interest and fees receivable: Balance at beginning of period $ (43.4 ) $ (1.4 ) $ (12.4 ) $ (57.2 ) Cumulative effects from adoption of fair value under the CECL standard 43.4 — 12.4 55.8 Cumulative effects from adoption of the CECL standard — (0.2 ) (0.2 ) Provision for credit losses — (0.3 ) — (0.3 ) Charge-offs — 0.8 — 0.8 Recoveries — (0.5 ) — (0.5 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) As of December 31, 2022 Auto Finance Allowance for uncollectible loans, interest and fees receivable: Balance at end of period individually evaluated for impairment $ — Balance at end of period collectively evaluated for impairment $ (1.6 ) Loans, interest and fees receivable: Loans, interest and fees receivable, gross $ 105.3 Loans, interest and fees receivable individually evaluated for impairment $ — Loans, interest and fees receivable collectively evaluated for impairment $ 105.3
Financing Receivable, Past Due [Table Text Block]	As of June 30, 2023 Auto Finance 30-59 days past due $ 8.1 60-89 days past due 3.0 90 or more days past due 1.7 Delinquent loans, interest and fees receivable, gross 12.8 Current loans, interest and fees receivable, gross 102.3 Total loans, interest and fees receivable, gross $ 115.1 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.3 As of December 31, 2022 Auto Finance 30-59 days past due $ 8.5 60-89 days past due 3.0 90 or more days past due 2.1 Delinquent loans, interest and fees receivable, gross 13.6 Current loans, interest and fees receivable, gross 91.7 Total loans, interest and fees receivable, gross $ 105.3 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.7
Financing Receivable, Modified [Table Text Block]	As of December 31, 2022 Private label credit General purpose credit card Number of TDRs 24,594 171,729 Number of TDRs that have been re-aged 2,499 28,598 Amount of TDRs on non-accrual status (in thousands) $ 31,350 $ 119,785 Amount of TDRs on non-accrual status above that have been re-aged (in thousands) $ 4,606 $ 24,440 Carrying value of TDRs (in thousands) $ 18,827 $ 70,519 TDRs - Performing (carrying value, in thousands)* $ 15,001 $ 59,735 TDRs - Nonperforming (carrying value, in thousands)* $ 3,826 $ 10,784 Twelve Months Ended June 30, 2022 Private label credit General purpose credit card Number of accounts 4,971 14,991 Loan balance at time of charge off (in thousands) $ 7,983 $ 12,358
Disaggregation of Revenue [Table Text Block]	For the Three Months Ended June 30, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 5,003 $ — $ 5,003 Servicing income 636 189 825 Service charges and other customer related fees 1,989 18 2,007 Total revenue from contracts with customers $ 7,628 $ 207 $ 7,835 For the Six Months Ended June 30, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 9,619 $ — $ 9,619 Servicing income 1,341 380 1,721 Service charges and other customer related fees 3,382 37 3,419 Total revenue from contracts with customers $ 14,342 $ 417 $ 14,759 For the Three Months Ended June 30, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 7,381 $ — $ 7,381 Servicing income 804 225 1,029 Service charges and other customer related fees 3,984 16 4,000 Total revenue from contracts with customers $ 12,169 $ 241 $ 12,410 For the Six Months Ended June 30, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 13,079 $ — $ 13,079 Servicing income 1,634 477 2,111 Service charges and other customer related fees 7,454 32 7,486 Total revenue from contracts with customers $ 22,167 $ 509 $ 22,676

Note 3 - Segment Reporting (Tab

Note 3 - Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended June 30, 2023 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 210,268 $ 9,774 $ 220,042 Fees and related income on earning assets 62,852 22 62,874 Other revenue 7,627 208 7,835 Other non-operating revenue 89 (2 ) 87 Total revenue 280,836 10,002 290,838 Interest expense (23,363 ) (852 ) (24,215 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (309 ) (309 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (177,829 ) — (177,829 ) Net margin $ 79,644 $ 8,841 $ 88,485 Income before income taxes $ 28,883 $ 3,130 $ 32,013 Income tax expense $ (6,346 ) $ (853 ) $ (7,199 ) Six Months Ended June 30, 2023 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 410,797 $ 18,946 $ 429,743 Fees and related income on earning assets 107,191 40 107,231 Other revenue 14,342 417 14,759 Other non-operating revenue 103 43 146 Total revenue 532,433 19,446 551,879 Interest expense (46,823 ) (1,626 ) (48,449 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (1,013 ) (1,013 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (327,651 ) — (327,651 ) Net margin $ 157,959 $ 16,807 $ 174,766 Income before income taxes $ 60,736 $ 5,359 $ 66,095 Income tax expense $ (13,913 ) $ (1,474 ) $ (15,387 ) Total assets $ 2,355,177 $ 99,525 $ 2,454,702 Three Months Ended June 30, 2022 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 182,828 $ 8,719 $ 191,547 Fees and related income on earning assets 65,819 20 65,839 Other revenue 12,169 241 12,410 Other non-operating revenue 228 11 239 Total revenue 261,044 8,991 270,035 Interest expense (18,552 ) (373 ) (18,925 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (182 ) (182 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (146,559 ) — (146,559 ) Net margin $ 95,933 $ 8,436 $ 104,369 Income before income taxes $ 39,979 $ 2,561 $ 42,540 Income tax expense $ (8,100 ) $ (643 ) $ (8,743 ) Six Months Ended June 30, 2022 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 339,293 $ 17,060 $ 356,353 Fees and related income on earning assets 120,499 38 120,537 Other revenue 22,167 509 22,676 Other non-operating revenue 263 37 300 Total revenue 482,222 17,644 499,866 Interest expense (35,715 ) (620 ) (36,335 ) Provision for losses on loans, interest and fees receivable recorded at amortized cost — (329 ) (329 ) Changes in fair value of loans, interest and fees receivable recorded at fair value (251,239 ) — (251,239 ) Net margin $ 195,268 $ 16,695 $ 211,963 Income before income taxes $ 83,577 $ (3,403 ) $ 80,174 Income tax (expense) benefit $ (2,582 ) $ 960 $ (1,622 ) Total assets $ 2,025,867 $ 90,587 $ 2,116,454

Note 6 - Fair Values of Asset_2

Note 6 - Fair Values of Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Assets – As of June 30, 2023 (1) Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Assets Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 102,066 $ 94,492 Loans, interest and fees receivable, at fair value $ — $ — $ 1,916,063 $ 1,916,063 Assets – As of December 31, 2022 (1) Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Assets Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 94,968 $ 87,434 Loans, interest and fees receivable, at fair value $ — $ — $ 1,817,976 $ 1,817,976
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Loans, Interest and Fees Receivables, at Fair Value 2023 2022 Balance at January 1, $ 1,817,976 $ 1,026,424 Cumulative effects from adoption of fair value under the CECL standard — 314,985 Net revaluations of loans, interest and fees receivable, at fair value, included in earnings 44,212 (23,409 ) Principal charge-offs, net of recoveries, included in earnings (256,000 ) (154,162 ) Finance and fees, included in earnings 453,766 412,436 Finance charge-offs, included in earnings (115,863 ) (73,668 ) Purchases 1,157,313 1,253,916 Settlements (1,185,341 ) (1,139,647 ) Balance at June 30, $ 1,916,063 $ 1,616,875
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Fair Value Measurement Fair Value at June 30, 2023 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average) Loans, interest and fees receivable, at fair value $ 1,916,063 Discounted cash flows Gross yield, net of finance charge charge-offs 25.3% to 37.0% (32.2%) Payment rate 9.0% to 10.3% (9.7%) Expected principal credit loss rate 30.4% to 33.2% (31.5%) Servicing rate 2.9% to 3.1% (3.0%) Discount rate 10.2% to 10.5% (10.3%) Fair Value Measurement Fair Value at December 31, 2022 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average) Loans, interest and fees receivable, at fair value $ 1,817,976 Discounted cash flows Gross yield, net of finance charge charge-offs 24.7% to 36.1% (31.4%) Payment rate 5.0% to 11.4% (10.3%) Expected principal credit loss rate 9.2% to 30.3% (30.2%) Servicing rate 3.5% to 6.4% (3.6%) Discount rate 9.8% to 10.5% (10.1%)
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Liabilities – As of June 30, 2023 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Liabilities Liabilities not carried at fair value Revolving credit facilities $ — $ — $ 1,642,129 $ 1,642,129 Amortizing debt facilities $ — $ — $ 23,117 $ 23,117 Senior notes, net $ 137,874 $ — $ — $ 144,316 Liabilities – As of December 31, 2022 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Liabilities Liabilities not carried at fair value Revolving credit facilities $ — $ — $ 1,630,111 $ 1,630,111 Amortizing debt facilities $ — $ — $ 23,195 $ 23,195 Senior notes, net $ 125,640 $ — $ — $ 144,385
Fair Value Option, Disclosures [Table Text Block]	As of June 30, 2023 Loans, Interest and Fees Receivable at Fair Value Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value $ 635 $ 2,173,366 Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value $ 614 $ 1,966,732 Aggregate fair value of loans, interest and fees receivable that are reported at fair value $ 635 $ 1,915,428 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ — $ 21,419 Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable $ 16 $ 100,417 As of December 31, 2022 Loans, Interest and Fees Receivable at Fair Value Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value $ 786 $ 2,119,340 Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value $ 760 $ 1,910,090 Aggregate fair value of loans, interest and fees receivable that are reported at fair value $ 765 $ 1,817,211 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ 3 $ 8,362 Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable $ 4 $ 144,767

Note 7 - Variable Interest En_2

Note 7 - Variable Interest Entities (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Variable Interest Entities [Table Text Block]	As of June 30, 2023 December 31, 2022 Unrestricted cash and cash equivalents $ 172.1 $ 202.2 Restricted cash and cash equivalents 30.3 27.6 Loans, interest and fees receivable, at fair value 1,868.3 1,735.9 Total Assets held by VIEs $ 2,070.7 $ 1,965.7 Notes Payable, net held by VIEs $ 1,595.8 $ 1,586.0 Maximum exposure to loss due to involvement with VIEs $ 1,815.4 $ 1,756.0

Note 8 - Leases (Tables)

Note 8 - Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Lease, Cost [Table Text Block]	For the Three Months Ended June 30, For the Six Months Ended June 30, 2023 2022 2023 2022 Operating lease cost, gross $ 637 $ 1,373 $ 1,276 $ 3,097 Sublease income (23 ) (807 ) (47 ) (2,109 ) Net Operating lease cost $ 614 $ 566 $ 1,229 $ 988 Cash paid under operating leases, gross $ 181 $ 1,000 $ 361 $ 3,635 Weighted average remaining lease term - months 128 Weighted average discount rate 6.6 %
Operating Lease, Liability and Payments to be Received, Maturity [Table Text Block]	Gross Lease Payment Payments received from Sublease Net Lease Payment 2023 (excluding the six months ended June 30, 2023) $ 1,315 $ (48 ) $ 1,267 2024 2,813 (40 ) 2,773 2025 2,652 — 2,652 2026 2,512 — 2,512 2027 2,476 — 2,476 Thereafter 17,338 — 17,338 Total lease payments 29,106 (88 ) 29,018 Less imputed interest (8,563 ) Total $ 20,543

Note 9 - Notes Payable (Tables)

Note 9 - Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Debt [Table Text Block]	As of June 30, 2023 December 31, 2022 Revolving credit facilities at a weighted average interest rate equal to 5.3 5.1 1,998.2 1,856.2 Revolving credit facility, not to exceed $ 65.0 November 1, 2025 $ 46.3 $ 44.1 Revolving credit facility, not to exceed $ 50.0 October 30, 2024 49.9 50.0 Revolving credit facility, not to exceed $ 100.0 March 15, 2024 80.0 — Revolving credit facility, not to exceed $ 50.0 July 20, 2025 12.8 24.6 Revolving credit facility, not to exceed $ 20.0 September 15, 2023 7.4 11.1 Revolving credit facility, not to exceed $ 200.0 May 15, 2024 122.2 188.9 Revolving credit facility, not to exceed $ 100.0 January 15, 2025 100.0 100.0 Revolving credit facility, not to exceed $ 250.0 October 15, 2025 250.0 250.0 Revolving credit facility, not to exceed $ 25.0 June 16, 2025 25.0 25.0 Revolving credit facility, not to exceed $ 300.0 December 15, 2026 300.0 300.0 Revolving credit facility, not to exceed $ 75.0 March 15, 2025 — — Revolving credit facility, not to exceed $ 300.0 May 15, 2026 300.0 300.0 Revolving credit facility, not to exceed $ 250.0 May 15, 2030 250.0 250.0 Revolving credit facility, not to exceed $ 100.0 August 5, 2024 — — Revolving credit facility, not to exceed $ 100.0 March 15, 2028 100.0 100.0 Revolving credit facility, not to exceed $ 20.0 May 26, 2026 10.0 — Other facilities Other debt 5.7 5.8 Unsecured term debt (expiring August 26, 2024 8.0 17.4 17.4 Total notes payable before unamortized debt issuance costs and discounts 1,676.7 1,666.9 Unamortized debt issuance costs and discounts (11.5 ) (13.6 ) Total notes payable outstanding, net $ 1,665.2 $ 1,653.3

Note 11 - Net Income Attribut_2

Note 11 - Net Income Attributable to Controlling Interests Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended For the Six Months Ended June 30, June 30, 2023 2022 2023 2022 Numerator: Net income attributable to controlling interests $ 25,089 $ 34,025 $ 51,301 $ 79,035 Preferred stock and preferred unit dividends and accretion (6,289 ) (6,257 ) (12,516 ) (12,463 ) Net income attributable to common shareholders—basic 18,800 27,768 38,785 66,572 Effect of dilutive preferred stock dividends and accretion 598 598 1,190 1,190 Net income attributable to common shareholders—diluted $ 19,398 $ 28,366 $ 39,975 $ 67,762 Denominator: Basic (including unvested share-based payment awards) (1) 14,439 14,744 14,457 14,783 Effect of dilutive stock compensation arrangements and exchange of preferred stock 4,520 4,736 4,513 4,986 Diluted (including unvested share-based payment awards) (1) 18,959 19,480 18,970 19,769 Net income attributable to common shareholders per share—basic $ 1.30 $ 1.88 $ 2.68 $ 4.50 Net income attributable to common shareholders per share—diluted $ 1.02 $ 1.46 $ 2.11 $ 3.43

Note 12 - Stock-based Compens_2

Note 12 - Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of Shares Weighted Average Exercise Price Weighted Average of Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at December 31, 2022 802,163 $ 12.23 Issued — $ — Exercised (6,418 ) $ 9.22 Expired/Forfeited (999 ) $ 15.30 Outstanding at June 30, 2023 794,746 $ 12.25 1.1 $ 23,654,540 Exercisable at June 30, 2023 685,050 $ 9.31 0.8 $ 22,402,009

Note 2 - Significant Accounti_3

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)
Cash, Uninsured Amount	$ 3,000		$ 3,000
Retained Earnings (Accumulated Deficit), Total	255,716		255,716			$ 204,415
Payment for Acquisition, Loan and Lease, Held-for-Investment	55,300	$ 52,800	120,300	$ 109,300
Financing Receivable, Deferred Commitment Fee	$ 18,863		$ 18,863			16,190
Weighted Average Remaining Accretion Period of Deferred Revenue (Month)			27 months
Financing Receivable, Modified, Number of Contracts					98,880
Financing Receivable, Modified, Accumulated		$ 106,700		$ 106,700	$ 106,700
Effective Income Tax Rate Reconciliation, Percent	22.30%	20.40%	23.10%	2%
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 1,100		$ 1,100
Loans Receivable, Fair Value Disclosure	1,916,063		1,916,063			1,817,976
Financing Receivable, before Allowance for Credit Loss	115,055		115,055			105,267
Financing Receivable, Allowance for Credit Loss	1,700	$ 1,600	1,700	$ 1,600	$ 1,600	1,643	$ 1,600		$ 57,200
Accounts Payable and Accrued Liabilities, Total	$ 47,468		$ 47,468			$ 44,332
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings (Accumulated Deficit), Total								$ 8,600
Financing Receivable, Deferred Commitment Fee								(15,600)
Loans Receivable, Fair Value Disclosure								315,000
Financing Receivable, before Allowance for Credit Loss								(375,700)
Financing Receivable, Allowance for Credit Loss								(55,600)
Accounts Payable and Accrued Liabilities, Total								(600)
Deferred Income Tax Liabilities, Net								$ 2,500

Note 2 - Significant Accounti_4

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components - Summary of Allowance for Uncollectible Loans and Fees Receivable (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Balance at beginning of period		$ (1,600)	$ (1,643)	$ (57,200)
Provision for credit losses	$ (309)	(182)	(1,013)	(329)
Charge-offs		400		800
Recoveries		(200)		(500)
Balance at end of period	(1,700)	(1,600)	(1,700)	(1,600)
Loans, interest and fees receivable, gross	115,055		115,055		$ 105,267
Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of Fair Value Under the CECL Standard [Member]
Balance at beginning of period				55,800
Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of the CECL Standard [Member]
Balance at beginning of period				(200)
Automobile Loan [Member]
Balance at beginning of period	(1,700)	(1,600)	(1,600)	(1,400)
Provision for credit losses	(300)	(200)	(1,000)	(300)
Charge-offs	800	400	1,800	800
Recoveries	(500)	(200)	(900)	(500)
Balance at end of period	(1,700)	(1,600)	(1,700)	(1,600)
Balance at end of period individually evaluated for impairment	0		0		0
Balance at end of period collectively evaluated for impairment	(1,700)		(1,700)		(1,600)
Loans, interest and fees receivable, gross	115,100		115,100		105,300
Loans, interest and fees receivable individually evaluated for impairment	0		0		0
Loans, interest and fees receivable collectively evaluated for impairment	$ 115,100		$ 115,100		$ 105,300
Automobile Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of Fair Value Under the CECL Standard [Member]
Balance at beginning of period				0
Automobile Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of the CECL Standard [Member]
Balance at beginning of period				(200)
Credit Card Receivable [Member]
Balance at beginning of period		0		(43,400)
Provision for credit losses		0		0
Charge-offs		0		0
Recoveries		0		0
Balance at end of period		0		0
Credit Card Receivable [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of Fair Value Under the CECL Standard [Member]
Balance at beginning of period				43,400
Credit Card Receivable [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of the CECL Standard [Member]
Balance at beginning of period				0
Other Unsecured Lending Products [Member]
Balance at beginning of period		0		(12,400)
Provision for credit losses		0		0
Charge-offs		0		0
Recoveries		0		0
Balance at end of period		$ 0		0
Other Unsecured Lending Products [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of Fair Value Under the CECL Standard [Member]
Balance at beginning of period				12,400
Other Unsecured Lending Products [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Adoption of the CECL Standard [Member]
Balance at beginning of period

Note 2 - Significant Accounti_5

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components - Summary of Aging of Delinquent Loans and Fees Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing receivable, gross	$ 115,055	$ 105,267
Automobile Loan [Member]
Financing receivable, gross	115,100	105,300
Balance of loans greater than 90-days delinquent still accruing interest and fees	1,300	1,700
Automobile Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing receivable, gross	8,100	8,500
Automobile Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing receivable, gross	3,000	3,000
Automobile Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing receivable, gross	1,700	2,100
Automobile Loan [Member] | Financial Asset, Past Due [Member]
Financing receivable, gross	12,800	13,600
Automobile Loan [Member] | Financial Asset, Not Past Due [Member]
Financing receivable, gross	$ 102,300	$ 91,700

Note 2 - Significant Accounti_6

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components - Summary of Troubled Debt Restructurings (Details) $ in Thousands		12 Months Ended
		Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Financing Receivable, Modified, Accumulated		$ 106,700
Private Label Credit [Member]
Number of TDRs			24,594
Financing Receivable, Modified, Accumulated			$ 31,350
Carrying value of TDRs (in thousands)			18,827
Number of accounts		4,971
Loan balance at time of charge off (in thousands)		$ 7,983
Private Label Credit [Member] | Performing Financial Instruments [Member]
Carrying value of TDRs (in thousands)	[1]		15,001
Private Label Credit [Member] | Nonperforming Financial Instruments [Member]
Carrying value of TDRs (in thousands)	[1]		$ 3,826
Private Label Credit [Member] | Extended Maturity [Member]
Number of TDRs			2,499
Financing Receivable, Modified, Accumulated			$ 4,606
General Purpose Credit Card [Member]
Number of TDRs			171,729
Financing Receivable, Modified, Accumulated			$ 119,785
Carrying value of TDRs (in thousands)			70,519
Number of accounts		14,991
Loan balance at time of charge off (in thousands)		$ 12,358
General Purpose Credit Card [Member] | Performing Financial Instruments [Member]
Carrying value of TDRs (in thousands)	[1]		59,735
General Purpose Credit Card [Member] | Nonperforming Financial Instruments [Member]
Carrying value of TDRs (in thousands)	[1]		$ 10,784
General Purpose Credit Card [Member] | Extended Maturity [Member]
Number of TDRs			28,598
Financing Receivable, Modified, Accumulated			$ 24,440
[1]TDRs - Performing” include accounts that are current on all amounts owed, while “TDRs - Nonperforming” include all accounts with past due amounts owed

Note 2 - Significant Accounti_7

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components - Components of Revenue from Contracts with Customers (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue from contracts with customers	$ 7,835	$ 12,410	$ 14,759	$ 22,676
Credit and Debit Card [Member]
Revenue from contracts with customers	5,003	7,381	9,619	13,079
Servicing Income [Member]
Revenue from contracts with customers	825	1,029	1,721	2,111
Service Charges and Other Customer Related Fees [Member]
Revenue from contracts with customers	2,007	4,000	3,419	7,486
Credit and Other Investments [Member]
Revenue from contracts with customers	7,628	12,169	14,342	22,167
Credit and Other Investments [Member] | Credit and Debit Card [Member]
Revenue from contracts with customers	5,003	7,381	9,619	13,079
Credit and Other Investments [Member] | Servicing Income [Member]
Revenue from contracts with customers	636	804	1,341	1,634
Credit and Other Investments [Member] | Service Charges and Other Customer Related Fees [Member]
Revenue from contracts with customers	1,989	3,984	3,382	7,454
Auto Finance [Member]
Revenue from contracts with customers	207	241	417	509
Auto Finance [Member] | Credit and Debit Card [Member]
Revenue from contracts with customers	0	0	0	0
Auto Finance [Member] | Servicing Income [Member]
Revenue from contracts with customers	189	225	380	477
Auto Finance [Member] | Service Charges and Other Customer Related Fees [Member]
Revenue from contracts with customers	$ 18	$ 16	$ 37	$ 32

Note 3 - Segment Reporting (Det

Note 3 - Segment Reporting (Details Textual)	6 Months Ended
	Jun. 30, 2023
Number of Reportable Segments	2

Note 3 - Segment Reporting - Su

Note 3 - Segment Reporting - Summary of Operating Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Consumer loans, including past due fees	$ 220,042	$ 191,547	$ 429,743	$ 356,353
Fees and related income on earning assets	62,874	65,839	107,231	120,537
Other revenue	7,835	12,410	14,759	22,676
Other non-operating revenue	87	239	146	300
Total revenue	290,838	270,035	551,879	499,866
Interest expense	(24,215)	(18,925)	(48,449)	(36,335)
Provision for credit losses	(309)	(182)	(1,013)	(329)
Changes in fair value of loans, interest and fees receivable recorded at fair value	(177,829)	(146,559)	(327,651)	(251,239)
Net margin	88,485	104,369	174,766	211,963
Income before income taxes	32,013	42,540	66,095	80,174
Income tax expense	(7,199)	(8,743)	(15,387)	(1,622)
Assets	2,454,702	2,116,454	2,454,702	2,116,454	$ 2,387,814
Income tax (expense) benefit	(7,199)	(8,743)	(15,387)	(1,622)
Credit and Other Investments [Member]
Consumer loans, including past due fees	210,268	182,828	410,797	339,293
Fees and related income on earning assets	62,852	65,819	107,191	120,499
Other revenue	7,627	12,169	14,342	22,167
Other non-operating revenue	89	228	103	263
Total revenue	280,836	261,044	532,433	482,222
Interest expense	(23,363)	(18,552)	(46,823)	(35,715)
Provision for credit losses	0	0	0	0
Changes in fair value of loans, interest and fees receivable recorded at fair value	(177,829)	(146,559)	(327,651)	(251,239)
Net margin	79,644	95,933	157,959	195,268
Income before income taxes	28,883	39,979	60,736	83,577
Income tax expense	(6,346)	(8,100)	(13,913)	(2,582)
Assets	2,355,177	2,025,867	2,355,177	2,025,867
Income tax (expense) benefit	(6,346)	(8,100)	(13,913)	(2,582)
Auto Finance [Member]
Consumer loans, including past due fees	9,774	8,719	18,946	17,060
Fees and related income on earning assets	22	20	40	38
Other revenue	208	241	417	509
Other non-operating revenue	(2)	11	43	37
Total revenue	10,002	8,991	19,446	17,644
Interest expense	(852)	(373)	(1,626)	(620)
Provision for credit losses	(309)	(182)	(1,013)	(329)
Changes in fair value of loans, interest and fees receivable recorded at fair value	0	0	0	0
Net margin	8,841	8,436	16,807	16,695
Income before income taxes	3,130	2,561	5,359	(3,403)
Income tax expense	(853)	(643)	(1,474)	960
Assets	99,525	90,587	99,525	90,587
Income tax (expense) benefit	$ (853)	$ (643)	$ (1,474)	$ 960

Note 4 - Shareholders' Equity_2

Note 4 - Shareholders' Equity and Preferred Stock (Details Textual) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Stock Repurchased and Retired During Period, Shares (in shares)	105,447		355,036		177,801	1,360,248
Stock Repurchased and Retired During Period, Value	$ 2,988,000		$ 12,861,000	$ 65,214,000	$ 4,935,000	$ 78,075,000
Series B Preferred Stock [Member]
Stock Repurchased and Retired During Period, Shares (in shares)	0		0		1,806	0
Stock Repurchased and Retired During Period, Value	$ 0	$ 29,000	$ 0			$ 0
Series B Preferred Stock [Member] | Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)	2,100		0		53,427	0
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 0		$ 1,100,000		$ 0	$ 0

Note 5 - Redeemable Preferred_2

Note 5 - Redeemable Preferred Stock (Details Textual) - USD ($)		1 Months Ended
	Dec. 27, 2019	Mar. 31, 2020	Jun. 30, 2023	Dec. 31, 2022	Nov. 14, 2019	Nov. 26, 2014
Class B Preferred Units [Member]
Preferred Units, Issued (in shares)					50,500,000
Preferred Unit Purchase Price (in dollars per share)					$ 1
Preferred Units Issued, Percentage of Preferred Return					16%
Preferred Units Issued, Maximum Percentage Points of Preferred Return in Form of Issuance of Additional Units or Cash					6%
Additional Preferred Units Issued (in shares)		50,000,000
Series A Preferred Stock [Member]
Temporary Equity, Shares Issued (in shares)	400,000		400,000	400,000
Temporary Equity, Liquidation Preference	$ 40,000,000		$ 40,000	$ 40,000
Preferred Stock, Dividend Rate, Percentage	6%
Temporary Equity, Redemption Price Per Share (in dollars per share)	$ 100
Temporary Equity, Conversion Price Per Share (in dollars per share)	$ 10
Dove Ventures, LLC [Member] | Senior Secured Term Loan Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 40,000,000
Extinguishment of Debt, Amount	$ 40,000,000

Note 6 - Fair Values of Asset_3

Note 6 - Fair Values of Assets and Liabilities - Summary of Fair Value Hierarchy for Assets (Details) - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
Loans, interest and fees receivable, at fair value		$ 1,916,063	$ 1,817,976
Fair Value, Recurring [Member]
Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost	[1]	94,492	87,434
Loans, interest and fees receivable, at fair value	[1]	1,916,063	1,817,976
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost	[1]	0	0
Loans, interest and fees receivable, at fair value	[1]	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost	[1]	0	0
Loans, interest and fees receivable, at fair value	[1]	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost	[1]	102,066	94,968
Loans, interest and fees receivable, at fair value	[1]	$ 1,916,063	$ 1,817,976
[1]For cash, deposits and investments in equity securities, the carrying amount is a reasonable estimate of fair value.

Note 6 - Fair Values of Asset_4

Note 6 - Fair Values of Assets and Liabilities - Reconciliation of Level 3 Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Balance	$ 1,817,976	$ 1,026,424
Net revaluations of loans, interest and fees receivable, at fair value, included in earnings	44,212	(23,409)
Principal charge-offs, net of recoveries, included in earnings	(256,000)	(154,162)
Finance and fees, included in earnings	453,766	412,436
Finance charge-offs, included in earnings	(115,863)	(73,668)
Purchases	1,157,313	1,253,916
Settlements	(1,185,341)	(1,139,647)
Balance	1,916,063	1,616,875
Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance	$ 0	$ 314,985

Note 6 - Fair Values of Asset_5

Note 6 - Fair Values of Assets and Liabilities - Quantitative Information about Level 3 Assets and Liabilities Fair Value Measurements (Details) $ in Thousands	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Loans, interest and fees receivable, at fair value	$ 1,916,063	$ 1,817,976
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member]
Loans, interest and fees receivable, at fair value	$ 1,916,063	$ 1,817,976
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member] | Minimum [Member]
Loans and fees receivable, measurement input	0.253	0.247
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member] | Maximum [Member]
Loans and fees receivable, measurement input	0.37	0.361
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	0.322	0.314
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Constant Prepayment Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	0.090	0.050
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Constant Prepayment Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	0.103	0.114
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Constant Prepayment Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	0.097	0.103
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Default Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	0.304	0.092
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Default Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	0.332	0.303
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Default Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	0.315	0.302
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Servicing Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	0.029	0.035
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Servicing Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	0.031	0.064
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Servicing Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	0.030	0.036
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	0.102	0.098
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	0.105	0.105
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	0.103	0.101

Note 6 - Fair Values of Asset_6

Note 6 - Fair Values of Assets and Liabilities - Summary of Fair Value Hierarchy for Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Revolving credit facilities	$ 1,642,129	$ 1,630,111
Amortizing debt facilities	23,117	23,195
Senior notes, net	144,316	144,385
Fair Value, Inputs, Level 1 [Member]
Revolving credit facilities	0	0
Amortizing debt facilities	0	0
Senior notes, net	137,874	125,640
Fair Value, Inputs, Level 2 [Member]
Revolving credit facilities	0	0
Amortizing debt facilities	0	0
Senior notes, net	0	0
Fair Value, Inputs, Level 3 [Member]
Revolving credit facilities	1,642,129	1,630,111
Amortizing debt facilities	23,117	23,195
Senior notes, net	$ 0	$ 0

Note 6 - Fair Values of Asset_7

Note 6 - Fair Values of Assets and Liabilities - Summary of Other Relevant Data (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Loans, interest and fees receivable, at fair value	$ 1,916,063	$ 1,817,976
Loans and Fees Receivable at Fair Value [Member]
Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value	635	786
Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value	614	760
Loans, interest and fees receivable, at fair value	635	765
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)	0	3
Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable	16	4
Loans and Fees Receivable Pledged as Collateral, Fair Value [Member]
Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value	2,173,366	2,119,340
Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value	1,966,732	1,910,090
Loans, interest and fees receivable, at fair value	1,915,428	1,817,211
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)	21,419	8,362
Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable	$ 100,417	$ 144,767

Note 7 - Variable Interest En_3

Note 7 - Variable Interest Entities - Summary of Variable Interest Entities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Unrestricted cash and cash equivalents	$ 342,616	$ 384,984
Restricted cash and cash equivalents	51,791	48,208
Loans, interest and fees receivable, at fair value	1,916,063	1,817,976
Total Assets held by VIEs	2,454,702	2,387,814	$ 2,116,454
Notes Payable, net held by VIEs	1,665,246	1,653,306
Maximum exposure to loss due to involvement with VIEs	1,815,400	1,756,000
Variable Interest Entity, Primary Beneficiary [Member]
Unrestricted cash and cash equivalents	172,100	202,200
Restricted cash and cash equivalents	30,300	27,600
Loans, interest and fees receivable, at fair value	1,868,300	1,735,900
Total Assets held by VIEs	2,070,700	1,965,700
Notes Payable, net held by VIEs	$ 1,595,800	$ 1,586,000

Note 8 - Leases (Details Textua

Note 8 - Leases (Details Textual) $ in Millions	6 Months Ended
	Jun. 30, 2023	Aug. 31, 2021 USD ($) ft²
Operating Leases, Options to Extend for Additional Periods, Revolving Periods (Year)	1 year
Operating Lease in Atlanta, Georgia [Member]
Area of Real Estate Property (Square Foot) | ft²		73,000
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Month)		146 months
Lessee, Operating Lease, Lease Not yet Commenced, Commitment | $		$ 27.8
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	12 years

Note 8 - Leases - Lease Cost (D

Note 8 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Operating lease cost, gross	$ 637	$ 1,373	$ 1,276	$ 3,097
Sublease income	(23)	(807)	(47)	(2,109)
Net Operating lease cost	614	566	1,229	988
Cash paid under operating leases, gross	$ 181	$ 1,000	$ 361	$ 3,635
Weighted average remaining lease term - months (Month)	128 months		128 months
Weighted average discount rate	6.60%		6.60%

Note 8 - Leases - Maturities of

Note 8 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
2023 (excluding the six months ended June 30, 2023), gross	$ 1,315
2023 (excluding , payments received from sublease	(48)
2023 (excluding the six months ended June 30, 2023) , net lease payment	1,267
2024, gross	2,813
2024, payments received from sublease	(40)
2024, net lease payment	2,773
2025, gross	2,652
2025, payments received from sublease	0
2025, net lease payment	2,652
2026, gross	2,512
2026, payments received from sublease	0
2026, net lease payment	2,512
2027, gross	2,476
2027, payments received from sublease	0
2027, net lease payment	2,476
Thereafter, gross	17,338
Thereafter, payments received from sublease	0
Thereafter, net lease payment	17,338
Gross	29,106
Sublease income, payments received from sublease	(88)
Lease payments, net lease payment	29,018
Less imputed interest, gross	(8,563)
Total, net	$ 20,543	$ 20,112

Note 9 - Notes Payable (Details

Note 9 - Notes Payable (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

May 31, 2023

Sep. 30, 2022

Aug. 31, 2022

May 31, 2022

Nov. 30, 2021

Sep. 30, 2021

Jun. 30, 2021

Oct. 31, 2020

Jul. 31, 2020

Nov. 30, 2019

Oct. 31, 2016

Jun. 30, 2023

Mar. 31, 2023

Jun. 30, 2022

Jun. 30, 2023

Jun. 30, 2022

Dec. 31, 2022

Jan. 31, 2021

Aug. 31, 2019

Jun. 30, 2019

Dec. 31, 2018

Dec. 31, 2017

Oct. 31, 2015

Long-Term Line of Credit

$ 1,642,129,000

$ 1,642,129,000

$ 1,630,111,000

Proceeds from Issuance of Long-term Debt, Total

$ 100,000,000

$ 300,000,000

$ 300,000,000

$ 250,000,000

$ 100,000,000

$ 200,000,000

Asset Backed Securities, Term of Revolving Structure (Year)

3 years

3 years

24 months

4 years

41 months

3 years

3 years

Asset Backed Securities, Term of Revolving Structure, Subsequent Amortization Period (Month)

18 months

18 months

18 months

18 months

Asset Backed Securities, Weighted Average Interest Rate

7.30%

3.53%

4.24%

4.10%

5.47%

4.91%

Term Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 25,000,000

Long-Term Line of Credit

25,000,000

25,000,000

Second Term Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 75,000,000

Long-Term Line of Credit

0

0

Debt Instrument, Interest Rate, Stated Percentage

2.75%

Term Note [Member]

Long-term Debt, Total

$ 17,400,000

Debt Instrument, Interest Rate, Stated Percentage

8%

Senior Notes [Member]

Debt Instrument, Interest Rate, Stated Percentage

6.125%

Debt Instrument, Face Amount

$ 150,000,000

Amortization of Debt Issuance Costs

300,000

$ 400,000

700,000

$ 700,000

Extinguishment of Debt, Amount

$ 786,000

$ 786,000

Minimum [Member]

Asset Backed Securities, Term of Revolving Structure, Subsequent Amortization Period (Month)

11 months

12 months

Minimum [Member] | Term Facility [Member]

Debt Instrument, Interest Rate, Stated Percentage

4%

4%

Maximum [Member]

Asset Backed Securities, Term of Revolving Structure, Subsequent Amortization Period (Month)

18 months

18 months

Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 20,000,000

$ 50,000,000

$ 50,000,000

Long-Term Line of Credit

$ 10,000,000

$ 49,900,000

$ 49,900,000

Secured by the Financial and Operating Assets of CAR [Member]

Line of Credit Facility, Maximum Borrowing Capacity

65,000,000

65,000,000

Long-Term Line of Credit

46,300,000

46,300,000

December 2017 Revolving Credit Facility [Member]

Long-Term Line of Credit

$ 12,800,000

Additional Trust Funding Notes Facilities [Member]

Line of Credit Facility, Maximum Borrowing Capacity

100,000,000

100,000,000

$ 100,000,000

Long-Term Line of Credit

80,000,000

80,000,000

June 2019 Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 20,000,000

Long-Term Line of Credit

$ 7,400,000

$ 7,400,000

May 2022 Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 250,000,000

Long-Term Line of Credit

250,000,000

Asset Backed Securities, Term of Revolving Structure (Year)

5 years

Asset Backed Securities, Term of Revolving Structure, Subsequent Amortization Period (Month)

18 months

Asset Backed Securities, Weighted Average Interest Rate

6.33%

August 2022 Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 100,000,000

Long-Term Line of Credit

$ 0

Prime Rate [Member]

Debt Instrument, Variable Rate

8.25%

8.25%

Secured Overnight Financing Rate (SOFR) [Member]

Debt Instrument, Variable Rate

5.09%

5.09%

Secured Overnight Financing Rate (SOFR) [Member] | Revolving Credit Facility [Member]

Debt Instrument, Basis Spread on Variable Rate

3.75%

Secured Overnight Financing Rate (SOFR) [Member] | Secured by the Financial and Operating Assets of CAR [Member] | Minimum [Member]

Debt Instrument, Basis Spread on Variable Rate

2.25%

Secured Overnight Financing Rate (SOFR) [Member] | Secured by the Financial and Operating Assets of CAR [Member] | Maximum [Member]

Debt Instrument, Basis Spread on Variable Rate

2.60%

Secured Overnight Financing Rate (SOFR) [Member] | December 2017 Revolving Credit Facility [Member]

Debt Instrument, Basis Spread on Variable Rate

3.60%

Secured Overnight Financing Rate (SOFR) [Member] | Additional Trust Funding Notes Facilities [Member]

Debt Instrument, Basis Spread on Variable Rate

3.10%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Revolving Credit Facility [Member]

Debt Instrument, Basis Spread on Variable Rate

3%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | August 2022 Revolving Credit Facility [Member]

Debt Instrument, Basis Spread on Variable Rate

1.80%

Note 9 - Notes Payable - Schedu

Note 9 - Notes Payable - Schedule of Notes Payable at Face Value and Notes Payable to Related Parties (Details) - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
Revolving credit facilities		$ 1,642,129	$ 1,630,111
Amortizing debt facilities		23,117	23,195
Total notes payable before unamortized debt issuance costs and discounts	[1]	1,676,700	1,666,900
Unamortized debt issuance costs and discounts	[1]	(11,500)	(13,600)
Total notes payable outstanding, net	[1]	1,665,200	1,653,300
Other Secured Debt [Member]
Amortizing debt facilities	[1]	5,700	5,800
Phoenix [Member]
Unsecured term debt (expiring August 26, 2024) with a weighted average interest rate equal to 8.0% (3)	[1],[2]	17,400	17,400
Revolving Credit Facility Expiring November 1, 2025 [Member]
Revolving credit facilities	[1],[2],[3],[4]	46,300	44,100
Revolving Credit Facility Expiring October 30, 2024 [Member]
Revolving credit facilities	[1],[2],[4],[5],[6]	49,900	50,000
Revolving Credit Facility Expiring March 15, 2024 [Member]
Revolving credit facilities	[1],[2],[4],[5],[6],[7]	80,000	0
Revolving Credit Facility Expiring July 20, 2023 [Member]
Revolving credit facilities	[1],[2],[4],[5],[6]	12,800	24,600
Revolving Credit Facility Expiring July 15, 2023 [Member]
Revolving credit facilities	[1],[2],[4],[5],[6]	7,400	11,100
Revolving Credit Facility Expiring May 15, 2024 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	122,200	188,900
Revolving Credit Facility Expiring January 15, 2025 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	100,000	100,000
Revolving Credit Facility Expiring October 15, 2025 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	250,000	250,000
Revolving Credit Facility Expiring June 16, 2025 [Member]
Revolving credit facilities	[1],[2],[5],[6]	25,000	25,000
Revolving Credit Facility Expiring December 15, 2026 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	300,000	300,000
Revolving Credit Facility Expiring March 15, 2025 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	0	0
Revolving Credit Facility Expiring May 15, 2026 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	300,000	300,000
Revolving Credit Facility Expiring May 15, 2030 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	250,000	250,000
Revolving Credit Facility Expiring August 5, 2024 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	0	0
Revolving Credit Facility Expiring March 15, 2028 [Member]
Revolving credit facilities	[1],[2],[5],[6],[7]	100,000	100,000
Revolving Credit Facility Expiring March 26, 2026 [Member]
Revolving credit facilities	[2],[5],[6]	$ 10,000	$ 0
[1]As of March 31, 2023, the Prime Rate was 8.00% and the SOFR Rate was 4.87%.[2]See below for additional information.[3]Loan is subject to certain affirmative covenants, including a coverage ratio, a leverage ratio and a collateral performance test, the failure of which could result in required early repayment of all or a portion of the outstanding balance by our CAR Auto Finance operations.[4]These notes reflect modifications to either extend the maturity date, increase the loan amount or both, and are treated as accounting modifications.[5]Loans are associated with VIEs. See Note 7, "Variable Interest Entities" for more information.[6]Loans are subject to certain affirmative covenants tied to default rates and other performance metrics the failure of which could result in required early repayment of the remaining unamortized balances of the notes.[7]Creditors do not have recourse against the general assets of the Company but only to the collateral within the VIEs.

Note 9 - Notes Payable - Sche_2

Note 9 - Notes Payable - Schedule of Notes Payable at Face Value and Notes Payable to Related Parties (Details) (Parentheticals) - USD ($) $ in Millions		6 Months Ended	12 Months Ended
		Jun. 30, 2023	Dec. 31, 2022	May 31, 2023	Dec. 31, 2017	Oct. 31, 2015
Phoenix [Member]
Interest rate	[1],[2]	8%	8%
Debt maturity	[1],[2]	Aug. 26, 2024	Aug. 26, 2024
Revolving Credit Facility Expiring November 1, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[3],[4]	$ 65	$ 65
Revolving credit facility, expiration date	[1],[2],[3],[4]	Nov. 01, 2025	Nov. 01, 2025
Revolving Credit Facility [Member]
Revolving credit facility, maximum borrowing capacity				$ 20	$ 50	$ 50
Amount of securing assets	[1],[2],[3],[4]	$ 1,998.2	$ 1,856.2
Interest rate	[1],[2],[3],[4]	5.30%	5.10%
Revolving Credit Facility Expiring October 30, 2024 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[4],[5],[6]	$ 50	$ 50
Revolving credit facility, expiration date	[1],[2],[4],[5],[6]	Oct. 30, 2024	Oct. 30, 2024
Revolving Credit Facility Expiring March 15, 2024 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[4],[5],[6],[7]	$ 100	$ 100
Revolving credit facility, expiration date	[1],[2],[4],[5],[6],[7]	Mar. 15, 2024	Mar. 15, 2024
Revolving Credit Facility Expiring July 20, 2023 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[4],[5],[6]	$ 50	$ 50
Revolving credit facility, expiration date	[1],[2],[4],[5],[6]	Jul. 20, 2025	Jul. 20, 2025
Revolving Credit Facility Expiring July 15, 2023 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[4],[5],[6]	$ 20	$ 20
Revolving credit facility, expiration date	[1],[2],[4],[5],[6]	Sep. 15, 2023	Sep. 15, 2023
Revolving Credit Facility Expiring May 15, 2024 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 200	$ 200
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	May 15, 2024	May 15, 2024
Revolving Credit Facility Expiring January 15, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 100	$ 100
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	Jan. 15, 2025	Jan. 15, 2025
Revolving Credit Facility Expiring October 15, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 250	$ 250
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	Oct. 15, 2025	Oct. 15, 2025
Revolving Credit Facility Expiring June 16, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6]	$ 25	$ 25
Revolving credit facility, expiration date	[1],[2],[5],[6]	Jun. 16, 2025	Jun. 16, 2025
Revolving Credit Facility Expiring December 15, 2026 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 300	$ 300
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	Dec. 15, 2026	Dec. 15, 2026
Revolving Credit Facility Expiring March 15, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 75	$ 75
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	Mar. 15, 2025	Mar. 15, 2025
Revolving Credit Facility Expiring May 15, 2026 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 300	$ 300
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	May 15, 2026	May 15, 2026
Revolving Credit Facility Expiring May 15, 2030 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 250	$ 250
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	May 15, 2030	May 15, 2030
Revolving Credit Facility Expiring August 5, 2024 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]		$ 100
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	Aug. 05, 2024	Aug. 05, 2024
Revolving Credit Facility Expiring March 15, 2028 [Member]
Revolving credit facility, maximum borrowing capacity	[1],[2],[5],[6],[7]	$ 100	$ 100
Revolving credit facility, expiration date	[1],[2],[5],[6],[7]	Mar. 15, 2028	Mar. 15, 2028
Revolving Credit Facility Expiring March 26, 2026 [Member]
Revolving credit facility, maximum borrowing capacity	[2],[5],[6]	$ 20	$ 20
Revolving credit facility, expiration date		May 26, 2026	May 26, 2026
[1]As of March 31, 2023, the Prime Rate was 8.00% and the SOFR Rate was 4.87%.[2]See below for additional information.[3]Loan is subject to certain affirmative covenants, including a coverage ratio, a leverage ratio and a collateral performance test, the failure of which could result in required early repayment of all or a portion of the outstanding balance by our CAR Auto Finance operations.[4]These notes reflect modifications to either extend the maturity date, increase the loan amount or both, and are treated as accounting modifications.[5]Loans are associated with VIEs. See Note 7, "Variable Interest Entities" for more information.[6]Loans are subject to certain affirmative covenants tied to default rates and other performance metrics the failure of which could result in required early repayment of the remaining unamortized balances of the notes.[7]Creditors do not have recourse against the general assets of the Company but only to the collateral within the VIEs.

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Assets	$ 2,454,702	$ 2,387,814	$ 2,116,454
Unfunded Individual Credit Commitment [Member]
Other Commitment	2,500,000
Unfunded Individual Credit Commitment [Member] | Contractual Obligations [Member]
Assets	21,400
Unfunded Outstanding Floor-Plan Financing Commitment [Member]
Other Commitment	10,300
Credit Protection Program [Member]
Loss Contingency, Estimate of Possible Loss	$ 65,000

Note 11 - Net Income Attribut_3

Note 11 - Net Income Attributable to Controlling Interests Per Common Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Weighted Average Number of Shares, Unvested Share-based Payment Awards, Basic (in shares)	246,994	153,650	217,851	127,138
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	100,000	100,000	100,000	0
Series A Preferred Stock [Member]
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock (in shares)	4,000,000	4,000,000	4,000,000	4,000,000

Note 11 - Net Income Attribut_4

Note 11 - Net Income Attributable to Controlling Interests Per Common Share - Summary of Earning Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net income attributable to controlling interests		$ 25,089	$ 34,025	$ 51,301	$ 79,035
Preferred stock and preferred unit dividends and accretion		(6,289)	(6,257)	(12,516)	(12,463)
Net income attributable to common shareholders—basic		18,800	27,768	38,785	66,572
Effect of dilutive preferred stock dividends and accretion		598	598	1,190	1,190
Net income attributable to common shareholders—diluted		$ 19,398	$ 28,366	$ 39,975	$ 67,762
Basic (including unvested share-based payment awards) (1) (in shares)	[1]	14,439	14,744	14,457	14,783
Effect of dilutive stock compensation arrangements and exchange of preferred stock (in shares)		4,520	4,736	4,513	4,986
Diluted (including unvested share-based payment awards) (1) (in shares)	[1]	18,959	19,480	18,970	19,769
Net income attributable to common shareholders per common share—basic (in dollars per share)		$ 1.30	$ 1.88	$ 2.68	$ 4.50
Net income attributable to common shareholders per common share—diluted (in dollars per share)		$ 1.02	$ 1.46	$ 2.11	$ 3.43
[1]Shares related to unvested share-based payment awards included in our basic and diluted share counts were 246,994 and 217,851 for the three and six months ended June 30, 2023 compared to 153,650 and 127,138 for the three and six months ended June 30, 2022, respectively.

Note 12 - Stock-based Compens_3

Note 12 - Stock-based Compensation (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Share-based Compensation, Tax Charges to Additional Paid in Capital From Exercise and Vesting	$ 0	$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Amortization Period (Year)			9 months 18 days
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			146,007	106,315
Share-Based Payment Arrangement, Expensed and Capitalized, Amount	3,600	5,000	$ 1,500	$ 1,300
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	5,400		$ 5,400
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years 8 months 12 days
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Month)			12 months
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Month)			60 months
Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			10 years
Share-Based Payment Arrangement, Expense	$ 200	$ 500	$ 400	$ 1,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)	0	0	0	0
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 400		$ 400		$ 800
Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	48,660		48,660
The Fourth Amended 2014 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	1,929,821		1,929,821

Note 12 - Stock-based Compens_4

Note 12 - Stock-based Compensation - Summary of Outstanding Options (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023
Outstanding (in shares)	802,163
Outstanding, weighted average exercise price (in dollars per share)	$ 12.23
Issued (in shares)	0
Issued, weighted average exercise price (in dollars per share)	$ 0
Exercised (in shares)	(6,418)
Exercised, weighted average exercise price (in dollars per share)	$ 9.22
Expired/Forfeited (in shares)	(999)
Expired/Forfeited, weighted average exercise price (in dollars per share)	$ 15.30
Outstanding (in shares)	794,746
Outstanding, weighted average exercise price (in dollars per share)	$ 12.25
Outstanding, weighted average remaining contractual life (Year)	1 year 1 month 6 days
Outstanding, aggregate intrinsic value	$ 23,654,540
Exercisable (in shares)	685,050
Exercisable, weighted average exercise price (in dollars per share)	$ 9.31
Exercisable, weighted average remaining contractual life (Year)	9 months 18 days
Exercisable, aggregate intrinsic value	$ 22,402,009

Note 13 - ATM Program (Details

Note 13 - ATM Program (Details Textual)	Aug. 10, 2022 USD ($)
Series B Preferred Stock [Member] | Maximum [Member]
Preferred Stock, Aggregate Offering Price	$ 100,000,000