Atlanticus (ATLC) 10-Q/A 8 Nov 23 2023 Q1 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Apr. 30, 2023
Document Information [Line Items]
Entity, Registrant Name	ATLANTICUS HOLDINGS CORPORATION
Document, Type	10-Q/A
Document, Quarterly Report	true
Document, Period End Date	Mar. 31, 2023
Current Fiscal Year End Date	--12-31
Document, Fiscal Period Focus	Q1
Document, Fiscal Year Focus	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		14,464,185
Amendment Description	This Amendment No. 1 on Form 10-Q/A (this “Amendment”) amends the original Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 filed by Atlanticus Holdings Corporation (the “Company”, “Atlanticus Holdings Corporation”, “Atlanticus”, “we”, “our”, “ours” and “us”) with the U.S. Securities and Exchange Commission (the “SEC”) on May 9, 2023 (the “Original Form 10-Q”). This Amendment does not change our consolidated financial statements as set forth in the Original Form 10-Q.   The purpose of this Amendment is to amend and restate Part I, Item 4 “Controls and Procedures” to reflect management’s conclusion that our disclosure controls and procedures were not effective at March 31, 2023 due to a material weakness in our internal control over financial reporting identified subsequent to the filing of our Original Form 10-Q. This material weakness did not result in any change to our consolidated financial statements as set forth in the Original Form 10-Q. As required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended, new certifications by the Company’s principal executive officer and principal financial officer pursuant to Rule 13a-14(a) are being filed herewith as exhibits to this Amendment (Exhibits 31.1 and 31.2). Because no financial statements are contained within this Amendment, paragraph 3 of such certifications has been omitted. Additionally, a new certification of principal executive officer and principal financial officer pursuant to 18 U.S.C. Section 1350 is being filed herewith as an exhibit to this Amendment (Exhibit 32.1).   Other than the inclusion within this Amendment of new certifications required by management (and related amendment to the exhibit index to reflect the addition of such certifications), this Amendment speaks only as of the date of the Original Form 10-Q and does not modify or update any other disclosures contained in our Original Form 10-Q for other events or information subsequent to the date of the filing of the Original Form 10-Q. Specifically, there are no changes to our consolidated financial statements set forth in the Original Form 10-Q. This Amendment should be read in conjunction with the Original Form 10-Q and reports filed with the SEC subsequent to the Original Form 10-Q.
Amendment Flag	true
Entity, Central Index Key	0001464343
CommonStockNoParValuePerShare Custom [Member]
Document Information [Line Items]
Title of 12(b) Security	Common stock, no par value per share
Trading Symbol	ATLC
Security Exchange Name	NASDAQ
SeriesBPreferredStockNoParValuePerShare Custom [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
SeniorNotesDue2026 Custom [Member]
Document Information [Line Items]
Title of 12(b) Security	Senior Notes due 2026
Trading Symbol	ATLCL
Security Exchange Name	NASDAQ