Atlanticus (ATLC) 10-K 4 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 22, 2024	Jun. 30, 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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 196,200,000
Entity Common Stock, Shares Outstanding		14,613,415
Auditor Name	BDO USA, P.C
Auditor Location	Atlanta, GA
Auditor Firm ID	243
Senior Notes Due 2029 [Member]
Document Information [Line Items]
Title of 12(b) Security	9.25% Senior Notes due 2029
Trading Symbol	ATLCZ
Security Exchange Name	NASDAQ
Senior Notes Due 2026 [Member]
Document Information [Line Items]
Title of 12(b) Security	6.125% 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	7.625% Series B Cumulative Perpetual 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

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Assets
Unrestricted cash and cash equivalents		$ 339,338	$ 384,984
Restricted cash and cash equivalents		44,315	48,208
Loans, interest and fees receivable:
Loans, interest and fees receivable, at fair value		2,173,759	1,817,976
Loans at amortized cost		118,045	105,267
Allowances for credit losses		(1,759)	(1,643)
Deferred revenue		(17,861)	(16,190)
Net loans, interest and fees receivable		2,272,184	1,905,410
Property at cost, net of depreciation		11,445	10,013
Operating lease right-of-use assets		11,310	11,782
Prepaid expenses and other assets		27,853	27,417
Total assets		2,706,445	2,387,814
Liabilities
Accounts payable and accrued expenses		61,634	44,332
Operating lease liabilities		20,180	20,112
Notes Payable, net held by VIEs		1,861,685	1,653,306
Senior notes, net		144,453	144,385
Income tax liability		85,826	60,689
Total liabilities		2,173,778	1,922,824
Commitments and contingencies (Note 11)
Shareholders' Equity
Common stock, no par value, 150,000,000 shares authorized: 14,603,563 and 14,453,415 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively		0	0
Paid-in capital		87,415	121,996
Retained earnings		307,260	204,415
Total shareholders’ equity		394,675	326,411
Noncontrolling interests		(2,258)	(1,371)
Total equity		392,417	325,040
Total liabilities, shareholders' equity and temporary equity		2,706,445	2,387,814
Series A Preferred Stock [Member]
Liabilities
Series A preferred stock, 400,000 shares issued and outstanding at December 31, 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 December 31, 2023 (liquidation preference - $40.0 million); 400,000 shares issued and outstanding at December 31, 2022 (Note 5) (1)		100,250	99,950
Class B preferred units issued to noncontrolling interests (Note 5)		100,250	99,950
Shareholders' Equity
Series B preferred stock, no par value, 3,256,561 shares issued and outstanding at December 31, 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 (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Unrestricted cash and cash equivalents	$ 339,338	$ 384,984
Restricted cash and cash equivalents	44,315	48,208
Loans, interest and fees receivable, at fair value	2,173,759	1,817,976
Notes payable, at face value	$ 1,861,685	$ 1,653,306
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)	14,603,563	14,453,415
Common stock, outstanding (in shares)	14,603,563	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)	3,256,561	3,204,640
Preferred stock, shares outstanding (in shares)	3,256,561	3,204,640
Preferred stock, liquidation preference	$ 81,400	$ 81,400
Variable Interest Entity, Primary Beneficiary [Member]
Unrestricted cash and cash equivalents	158,000	202,200
Restricted cash and cash equivalents	20,500	27,600
Loans, interest and fees receivable, at fair value	2,128,600	1,735,900
Notes payable, at face value	$ 1,795,900	$ 1,586,000

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:
Consumer loans, including past due fees	$ 879,123	$ 786,235
Fees and related income on earning assets	238,775	217,071
Other revenue	37,348	42,798
Total operating revenue, net	1,155,246	1,046,104
Other non-operating revenue	630	809
Total revenue	1,155,876	1,046,913
Interest expense	(109,342)	(81,851)
Provision for credit losses	(2,152)	(1,252)
Changes in fair value of loans	(689,577)	(577,069)
Net margin	354,805	386,741
Operating expenses:
Salaries and benefits	43,906	43,063
Card and loan servicing	100,620	95,428
Marketing and solicitation	52,421	62,403
Depreciation	2,560	2,175
Other	26,740	34,400
Total operating expenses	226,247	237,469
Income before income taxes	128,558	149,272
Income tax expense	(26,604)	(14,660)
Net income	101,954	134,612
Net loss attributable to noncontrolling interests	891	985
Net income attributable to controlling interests	102,845	135,597
Preferred stock and preferred unit dividends and discount accretion	(25,198)	(25,076)
Net income attributable to common shareholders	$ 77,647	$ 110,521
Net income attributable to common shareholders per common share—basic (in dollars per share)	$ 5.35	$ 7.55
Net income attributable to common shareholders per common share—diluted (in dollars per share)	$ 4.24	$ 5.83

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity and Temporary Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [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]	Total
Balance (in shares) at Dec. 31, 2021			3,188,533			14,804,408
Balance at Dec. 31, 2021	$ 8,582	$ 8,582		$ 40,000	$ 99,650		$ 227,763	$ 60,236	$ (500)	$ 287,499
Accretion of discount associated with issuance of subsidiary equity							(300)			(300)
Discount associated with repurchase of preferred stock							18			18
Preferred stock and preferred unit dividends							(24,794)			(24,794)
Stock option exercises and proceeds related thereto (in shares)						1,211,141
Stock option exercises and proceeds related thereto							3,731			3,731
Compensatory stock issuances, net of forfeitures (in shares)						112,027
Issuance of series B preferred stock, net (in shares)			19,607
Issuance of series B preferred stock, net							437			437
Contributions by owners of noncontrolling interests									114	114
Stock-based compensation costs							4,167			4,167
Redemption and retirement of preferred shares (in shares)			(3,500)
Redemption and retirement of preferred shares							(87)			(87)
Redemption and retirement of common shares (in shares)						(1,674,161)
Redemption and retirement of common shares							(88,939)			(88,939)
Net income (loss)								135,597	(985)	134,612
Balance (in shares) at Dec. 31, 2022			3,204,640			14,453,415
Balance at Dec. 31, 2022				40,000	99,950		121,996	204,415	(1,371)	325,040
Accretion of discount associated with issuance of subsidiary equity							(300)			(300)
Discount associated with repurchase of preferred stock							16			16
Preferred stock and preferred unit dividends							(24,914)			$ (24,914)
Stock option exercises and proceeds related thereto (in shares)						576,758				576,758
Stock option exercises and proceeds related thereto							3,405			$ 3,405
Compensatory stock issuances, net of forfeitures (in shares)						148,546
Issuance of series B preferred stock, net (in shares)			53,727
Issuance of series B preferred stock, net							1,118			1,118
Contributions by owners of noncontrolling interests									4	4
Stock-based compensation costs							3,783			3,783
Redemption and retirement of preferred shares (in shares)			(1,806)
Redemption and retirement of preferred shares							(45)			(45)
Redemption and retirement of common shares (in shares)						(575,156)
Redemption and retirement of common shares							(17,644)			(17,644)
Net income (loss)								102,845	(891)	101,954
Balance (in shares) at Dec. 31, 2023			3,256,561			14,603,563
Balance at Dec. 31, 2023				$ 40,000	$ 100,250		$ 87,415	$ 307,260	$ (2,258)	$ 392,417

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating activities
Net income	$ 101,954	$ 134,612
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion, net	4,043	4,848
Provision for credit losses	2,152	1,252
Deferred income tax expense	37,825	20,975
Income from accretion of merchant fees and discount associated with receivables purchases	(146,880)	(137,179)
Changes in fair value of loans	689,577	577,069
Amortization of debt issuance costs	7,179	5,101
Stock-based compensation costs	3,783	4,167
Lease liability payments	(1,871)	(4,053)
Changes in assets and liabilities:
Increase in uncollected fees on earning assets	(247,353)	(252,704)
Decrease in income tax liability	(12,688)	(10,563)
Increase in accounts payable and accrued expenses	18,414	4,260
Other	3,182	(155)
Net cash provided by operating activities	459,317	347,630
Investing activities
Proceeds from recoveries on charged off receivables	51,578	32,361
Investments in earning assets	(2,516,359)	(2,546,127)
Proceeds from earning assets	1,796,570	1,836,333
Purchases and development of property	(3,992)	(4,852)
Net cash used in investing activities	(672,203)	(682,285)
Financing activities
Noncontrolling interests contributions	4	114
Proceeds from issuance of Series B preferred stock, net of issuance costs	1,118	437
Preferred stock and preferred unit dividends	(24,910)	(24,793)
Proceeds from exercise of stock options	3,405	3,731
Purchase and retirement of outstanding stock	(17,673)	(89,008)
Proceeds from borrowings	955,278	680,527
Repayment of borrowings	(753,877)	(309,753)
Net cash provided by financing activities	163,345	261,255
Effect of exchange rate changes on cash	2	(36)
Net decrease in cash and cash equivalents and restricted cash	(49,539)	(73,436)
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	383,653	433,192
Supplemental cash flow information
Cash paid for interest	99,450	75,357
Net cash income tax payments	1,467	4,248
Accretion of discount associated with issuance of subsidiary equity	300	300
Increase in accrued and unpaid preferred stock and preferred unit dividends	$ 4	$ 1

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. OTHER INFORMATION During the three December 31, 2023, none 16a 1 10b5 1 10b5 1 408 1933,
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 1 - Description of Our Bus

Note 1 - Description of Our Business	12 Months Ended
	Dec. 31, 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 $39 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. As a result of the declaration of a national emergency and the associated government policy responses to 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	12 Months Ended
	Dec. 31, 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, servicing costs, discount rates and yields earned on credit card receivables, significantly affect the reported amount (and changes thereon) of our Loans at fair value on our consolidated balance sheets and consolidated statements of income. We have eliminated all significant intercompany balances and transactions for financial reporting purposes. Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company’s policy is to consolidate the financial statements of entities in which it has a controlling financial interest. The Company determines whether it has a controlling financial interest in an entity by evaluating whether the entity is a voting interest entity or variable interest entity ("VIE") and if the accounting guidance requires consolidation. For more information on the Company's VIEs, see Note 8 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 Restricted Cash Restricted cash includes certain collections on loans, interest and fees receivable, the cash balances of which are required to be distributed to noteholders under our debt facilities. Our restricted cash balances also include minimum cash balances held in accounts at the request of certain of our business partners. Loans, Interest and Fees Receivable We maintain two 90 180 120 180 30 not We adopted Accounting Standards Update ("ASU") 2016 13, January 1, 2022. one Loans 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 credit losses, payment rates, servicing costs, discount rates and yields earned on credit card receivables. The Company re-evaluates the fair value of loans receivable at the close of each measurement period. Changes in the fair value of loans are recorded as a component of "Changes in fair value of loans" in the consolidated statements of income in the period of the fair value changes. Changes in the fair value of loans include the impact of current period charge-offs associated with these receivables. Further details concerning our loans at fair value are presented within Note 6, Loans at amortized cost. December 31, 2023 2022, We show an allowances for credit losses for our loans at amortized cost. A considerable amount of judgment is required to assess the ultimate amount of expected losses on loans at amortized cost, and we regularly evaluate and update our methodologies to determine the most appropriate allowance necessary. Our loans at amortized cost consist of smaller-balance, homogeneous loans in our Auto Finance segment. These loans are further divided into pools based on common characteristics such as contract or acquisition channel. For each pool, we determine the necessary allowances for credit losses using reasonable and supportable forecasts that analyze some or all of the following attributes unique to each type of receivable pool: historical loss rates on similar loans; current delinquency and roll-rate trends which may five may may Certain of our loans at amortized cost also contain components of deferred revenue related to loan discounts on the purchase of our auto finance receivables. As of December 31, 2023 December 31, 2022, A roll-forward (in millions) of our allowances for credit losses by class of receivable is as follows: For the Year Ended December 31, 2023 Auto Finance Allowances for credit losses: Balance at beginning of period $ (1.6 ) Provision for credit losses (2.2 ) Charge-offs 3.9 Recoveries (1.9 ) Balance at end of period $ (1.8 ) For the Year Ended December 31, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowances for credit losses: 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 — (1.3 ) — (1.3 ) Charge-offs — 2.6 — 2.6 Recoveries — (1.3 ) — (1.3 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) Delinquent loans at amortized cost 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 receivables is performing. An aging of our delinquent loans at amortized cost (in millions) as of December 31, 2023 December 31, 2022 As of December 31, 2023 Auto Finance 30-59 days past due $ 9.4 60-89 days past due 3.4 90 or more days past due 3.5 Delinquent loans at amortized cost 16.3 Current loans at amortized cost 101.7 Total loans at amortized cost $ 118.0 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 2.6 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 at amortized cost 13.6 Current loans at amortized cost 91.7 Total loans at amortized cost $ 105.3 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.7 Loan Modifications and Restructurings We adopted Accounting Standards Update ("ASU") No. 2022 02, 326 January 1, 2023. not We review our Loans at amortized cost to determine if any modifications for borrowers experiencing financial difficulty were made that would qualify the receivable as a Financial Difficulty Modification ("FDM"). This could include a restructuring of the loan terms to alleviate the burden of the borrower's near-term cash requirements, such as a modification of terms to reduce or defer cash payments to help the borrower attempt to improve its financial condition. For the years ended December 31, 2023, no 2022 02, December 31, 2022, no Property at Cost, Net of Depreciation We capitalize costs related to internal development and implementation of software used in our operating activities. These capitalized costs consist almost exclusively of fees paid to third We record our property at cost less accumulated depreciation or amortization. We compute depreciation expense using the straight-line method over the estimated useful lives of our assets, which are approximately 5 years for furniture, fixtures and equipment, and 3 years for computers and software. We amortize leasehold improvements over the shorter of their estimated useful lives or the terms of their respective underlying leases. We periodically review our property to determine if it is impaired. We incurred no impairment costs in the years ended December 31, 2023 2022 Leases We determine if an arrangement contains a lease at inception, and leases are classified as either operating or finance leases at the lease commencement date. An arrangement contains a lease if it implicitly or explicitly identifies an asset to be used and conveys the right to control the use of the identified asset in exchange for consideration. Right-of-use ("ROU") assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized upon commencement of the lease based on the present value of the lease payments over the lease term. When readily determinable, we use the implicit rate within the lease. As most of our leases do not may 12 not Prepaid Expenses and Other Assets Prepaid expenses and other assets include amounts paid to third third 1 commissions paid associated with our various office leases which we amortize into expense over the lease terms 2 3 Accounts Payable and Accrued Expenses Accounts payable and accrued expenses reflect both the billed and unbilled amounts owed at the end of a period for services rendered. Revenue Recognition and Revenue from Contracts with Customers Consumer Loans, Including Past Due Fees Consumer loans, including past due fees reflect interest income, including finance charges, and late fees on loans in accordance with the terms of the related customer agreements. Discounts received associated with auto loans that are not Fees and Related Income on Earning Assets Fees and related income on earning assets primarily include fees associated with credit products such as annual fee billings and cash advance fees, among others. These fees are assessed on the receivables underlying the private label and general purpose credit cards we service. Fees are assessed on private label and general purpose credit card accounts underlying our credit card receivables according to the terms of the related agreements and we recognize these fees as income when they are charged to the customers’ accounts. Fees and related income on earning assets, net of amounts that we consider uncollectible, are included in loans, interest and fees receivable and revenue when the fees are earned based upon the contractual terms of the loans. Other revenue Other revenue includes revenues associated with interchange revenues, servicing income and ancillary product offerings (primarily associated with a credit protection program offered by our issuing bank partner). We recognize these fees as income in the period earned. Other non-operating revenue Other non-operating revenue includes revenues associated with investments in equity method investees and other revenues not Revenue from Contracts with Customers The majority of our revenue is earned from financial instruments and is not 606, None For the Year Ended December 31, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 21,453 $ — $ 21,453 Servicing income 3,340 749 4,089 Service charges and other customer related fees 11,731 75 11,806 Total revenue from contracts with customers $ 36,524 $ 824 $ 37,348 ( 1 For the Year Ended December 31, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 24,926 $ — $ 24,926 Servicing income 3,259 888 4,147 Service charges and other customer related fees 13,658 67 13,725 Total revenue from contracts with customers $ 41,843 $ 955 $ 42,798 ( 1 Card and Loan Servicing Expenses Card and loan servicing costs primarily include collections and customer service expenses. Within this category of expenses are personnel, service bureau, cardholder correspondence and other direct costs associated with our collections and customer service efforts. Card and loan servicing costs also include outsourced collections and customer service expenses. We expense card and loan servicing costs as we incur them, with the exception of prepaid costs, which we expense over respective service periods. Marketing and Solicitation Expenses We expense product solicitation costs, including printing, credit bureaus, list processing, telemarketing, postage, and internet marketing fees, as we incur these costs or expend resources. Recent Accounting Pronouncements In June 2016, 2016 13, 2018 19, 2019 04, 2019 10, 2019 11 2020 03 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 On March 31, 2022, 2022 02, 326 January 1, 2023. not

Note 3 - Segment Reporting

Note 3 - Segment Reporting	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	3. Segment Reporting We operate primarily within one two two We have no 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: Year Ended December 31, 2023 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 839,995 $ 39,128 $ 879,123 Fees and related income on earning assets 238,691 84 238,775 Other revenue 36,524 824 37,348 Total operating revenue, net 1,115,210 40,036 1,155,246 Other non-operating revenue 422 208 630 Total revenue 1,115,632 40,244 1,155,876 Interest expense (105,990 ) (3,352 ) (109,342 ) Provision for credit losses — (2,152 ) (2,152 ) Changes in fair value of loans (689,577 ) — (689,577 ) Net margin $ 320,065 $ 34,740 $ 354,805 Income before income taxes $ 116,522 $ 12,036 $ 128,558 Income tax expense $ (23,709 ) $ (2,895 ) $ (26,604 ) Total assets $ 2,602,615 $ 103,830 $ 2,706,445 Year Ended December 31, 2022 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 751,052 $ 35,183 $ 786,235 Fees and related income on earning assets 216,989 82 217,071 Other revenue 41,843 955 42,798 Total operating revenue, net 1,009,884 36,220 1,046,104 Other non-operating revenue 698 111 809 Total revenue 1,010,582 36,331 1,046,913 Interest expense (79,875 ) (1,976 ) (81,851 ) Provision for credit losses — (1,252 ) (1,252 ) Changes in fair value of loans (577,069 ) — (577,069 ) Net margin $ 353,638 $ 33,103 $ 386,741 Income before income taxes $ 146,577 $ 2,695 $ 149,272 Income tax expense $ (14,122 ) $ (538 ) $ (14,660 ) Total assets $ 2,295,092 $ 92,722 $ 2,387,814

Note 4 - Shareholders' Equity a

Note 4 - Shareholders' Equity and Preferred Stock	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	4. Shareholders’ Equity and Preferred Stock During the years ended December 31, 2023 2022, Preferred Stock In June July 2021, 7.625% $25.00 During the years ended December 31, 2023 2022, ATM Programs On August 10, 2022, December 29, 2023, no may 415 1933, During the years ended December 31, 2023 2022, December 31, 2023,

Note 5 - Redeemable Preferred S

Note 5 - Redeemable Preferred Stock	12 Months Ended
	Dec. 31, 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 13, Dove is a limited liability company owned by three one two two On November 14, 2019, third not March 2020, may, $1.00 October 14, 2024. 13,

Note 6 - Fair Values of Assets

Note 6 - Fair Values of Assets and Liabilities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	6. Fair Values of Assets and Liabilities Fair value is defined as the price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. 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" 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 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 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 net margins; and • Net charge-offs are recognized as they occur rather than through the establishment of an allowance and provision for credit 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 December 31, 2023 December 31, 2022 1 2 not Assets – As of December 31, 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 at amortized cost for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 105,409 $ 98,425 Loans at fair value $ — $ — $ 2,173,759 $ 2,173,759 ( 1 For cash, deposits and investments in equity securities, the carrying amount is a reasonable estimate of fair value. 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 at amortized cost for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 94,968 $ 87,434 Loans 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". 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 December 31, 2023 2022: Loans 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 Changes in fair value of loans at fair value, included in earnings 71,024 (32,574 ) Changes in fair value due to principal charge-offs, net of recoveries (538,146 ) (367,213 ) Changes in fair value due to finance and fee charge-offs (222,455 ) (177,282 ) Purchases 2,427,095 2,466,676 Finance and fees, added to the account balance 970,006 874,749 Settlements (2,351,741 ) (2,287,789 ) Balance at December 31, $ 2,173,759 $ 1,817,976 The unrealized gains and losses for assets within the Level 3 Loans at Fair Value. third For Level 3 December 31, 2023 December 31, 2022. Quantitative Information about Level 3 Fair Value Measurement Fair Value at December 31, 2023 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans at fair value $ 2,173,759 Discounted cash flows Gross yield, net of finance charge charge-offs 28.3% to 38.4% (34.5%) Payment rate 9.5% to 9.6% (9.5%) Expected principal credit loss rate 30.8% to 35.6% (32.7%) Servicing rate 3.0% to 3.4% (3.2%) Discount rate 7.1% to 13.1% (10.0%) Fair Value Measurement Fair Value at December 31, 2022 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans at fair value $ 1,817,976 Discounted cash flows Gross yield, net of finance charge charge-offs 24.7% to 36.1% (31.6%) 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 5.6% to 15.0% (10.1%) ( 1 Weighted average rates are calculated using the quotient of the gross outstanding balance of receivables at period end for each pool of receivables and the entire pool of receivables multiplied by the applicable rate for each pool of receivables 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 December 31, 2023 2022 not Liabilities – As of December 31, 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 $ — $ — $ 1,838,647 $ 1,838,647 Amortizing debt facilities $ — $ — $ 23,038 $ 23,038 Senior notes, net $ 138,229 $ — $ — $ 144,453 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 10, Other Relevant Data Other relevant data (in thousands) as of December 31, 2023 December 31, 2022 As of December 31, 2023 Loans at Fair Value Loans at Fair Value Pledged as Collateral under Structured Financings Aggregate unpaid gross balance of loans at fair value $ 507 $ 2,410,748 Aggregate unpaid principal balance included within loans at fair value $ 491 $ 2,176,845 Aggregate fair value of loans at fair value $ 508 $ 2,173,251 Aggregate fair value of loans at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ — $ 29,149 Unpaid principal balance of loans 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 $ 9 $ 147,803 As of December 31, 2022 Loans at Fair Value Loans at Fair Value Pledged as Collateral under Structured Financings Aggregate unpaid gross balance of loans at fair value $ 786 $ 2,119,340 Aggregate unpaid principal balance included within loans at fair value $ 760 $ 1,910,090 Aggregate fair value of loans at fair value $ 765 $ 1,817,211 Aggregate fair value of loans 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 loans 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 - Property

Note 7 - Property	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	7. Property Details (in thousands) of our property on our consolidated balance sheets are as follows: As of December 31, 2023 2022 Software $ 850 $ 850 Furniture and fixtures 3,286 2,872 Data processing and telephone equipment 684 502 Leasehold improvements 5,972 3,437 Other 7,576 6,910 Total cost 18,368 14,571 Less accumulated depreciation (6,923 ) (4,558 ) Property, net $ 11,445 $ 10,013 Depreciation expense totaled $2.6 million and $2.2 million for the years ended December 31, 2023 2022

Note 8 - Variable Interest Enti

Note 8 - Variable Interest Entities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Variable Interest Entity Disclosure [Text Block]	8. 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 December 31, 2023 December 31, 2022 Unrestricted cash and cash equivalents $ 158.0 $ 202.2 Restricted cash and cash equivalents 20.5 27.6 Loans at fair value 2,128.6 1,735.9 Total Assets held by VIEs $ 2,307.1 $ 1,965.7 Notes Payable, net held by VIEs $ 1,795.9 $ 1,586.0 Maximum exposure to loss due to involvement with VIEs $ 2,099.0 $ 1,756.0

Note 9 - Leases

Note 9 - Leases	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	9. 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 11 years, some of which include options, at our discretion, to extend the leases for additional periods generally on one For the Year Ended December 31, 2023 2022 Operating lease cost, gross $ 2,558 $ 4,431 Sublease income (96 ) (2,165 ) Net Operating lease cost $ 2,462 $ 2,266 Cash paid under operating leases, gross $ 1,871 $ 4,053 Weighted average remaining lease term - months 122 133 Weighted average discount rate 6.6 % 6.5 % As of December 31, 2023 Gross Lease Payment Payments received from Sublease Net Lease Payment 2024 $ 2,948 $ (40 ) $ 2,908 2025 2,807 — 2,807 2026 2,672 — 2,672 2027 2,555 — 2,555 2028 2,536 — 2,536 Thereafter 14,848 — 14,848 Total lease payments 28,366 (40 ) 28,326 Less imputed interest (8,186 ) Total $ 20,180 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 December 31, 2023, no one

Note 10 - Notes Payable

Note 10 - Notes Payable	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	10. Notes Payable Notes Payable, at Face Value Other notes payable outstanding as of December 31, 2023 December 31, 2022 As of December 31, 2023 December 31, 2022 Revolving credit facilities at a weighted average interest rate equal to 6.3 5.1 2,252.9 1,856.2 Revolving credit facility, not to exceed $ 65.0 November 1, 2025 $ 42.7 $ 44.1 Revolving credit facility, not to exceed $ 50.0 October 30, 2025 38.6 50.0 Revolving credit facility, not to exceed $ 100.0 December 15, 2025 — — Revolving credit facility, not to exceed $ 50.0 July 20, 2025 47.5 24.6 Revolving credit facility, not to exceed $ 20.0 December 11, 2024 14.3 11.1 Revolving credit facility, not to exceed $ 200.0 September 2023 — 188.9 Revolving credit facility, not to exceed $ 88.9 November 2023 — 100.0 Revolving credit facility, not to exceed $ 250.0 October 15, 2025 250.0 250.0 Revolving credit facility, not to exceed $ 35.0 July 31, 2026 15.0 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 September 1, 2025 — — Revolving credit facility, not to exceed $ 300.0 May 15, 2026 300.0 300.0 Revolving credit facility, not to exceed $ 250.0 January 15, 2029 250.0 250.0 Revolving credit facility, not to exceed $ 100.0 August 5, 2024 50.0 — Revolving credit facility, not to exceed $ 100.0 March 15, 2027 100.0 100.0 Revolving credit facility, not to exceed $ 20.0 May 26, 2026 — — Revolving credit facility, not to exceed $ 300.0 February 15, 2028 300.0 — Revolving credit facility, not to exceed $ 150.0 May 17, 2027 150.0 — Other facilities Other debt 5.6 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 1,881.1 1,666.9 Unamortized debt issuance costs and discounts (19.4 ) (13.6 ) Total notes payable outstanding, net $ 1,861.7 $ 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 8, ( 6 Creditors do not * As of December 31, 2023 In October 2015, December 31, 2023). October 30, 2025 In October 2016, December 31, 2023). October 2016, December 31, 2023, November 1, 2025. no In December 2017, December 31, 2023 July 2023 July 20, 2025. no In 2018, December 31, 2023) December 15, 2025, December 31, 2023, In June 2019, December 31, 2023). December 11, 2024. In August 2019, August 2024. In November 2019, three September 2023. In July 2020, three November 2023. In October 2020, August 2025 October 2025. In January 2021, December 31, 2023) July 31, 2026 In June 2021, May 15, 2026 December 15, 2026). four In September 2021, December 31, 2023) 18 September 2025. In November 2021, May 15, 2026). three In May 2022, December 31, 2023) January 15, 2029). five In August 2022, December 31, 2023) August 5, 2024. In September 2022, March 15, 2027). In May 2023, December 31, 2023). May 26, 2026 In September 2023, February 15, 2028). three In November 2023, May 17, 2027). As of December 31, 2023, Senior Notes, net In November 2021, February 1, May 1, August 1 November 1 November 30, 2026. December 31, 2023 2022 December 31, 2023 2022,

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	11. 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 billion at December 31, 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 December 31, 2023, not Under agreements with third December 31, 2023 Under agreements with third December 31, 2023, Under the account terms, consumers have the option of enrolling with our issuing bank partners in a credit protection program, which would make the minimum payments owed on their accounts for a period of up to six December 31, 2023. Concentrations We acquire all of our fair value receivables under agreements with two third Our five December 31, 2023. December 31, 2023, one 10% Litigation We are involved in various legal proceedings that are incidental to the conduct of our business. There are currently no

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	12. Income Taxes Deferred tax assets and liabilities reflect the effects of tax losses, credits, and the future income tax effects of temporary differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates that apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The current and deferred portions (in thousands) of our federal, foreign, and state and other income tax expenses or benefits are as follows: For the Year Ended December 31, 2023 2022 Federal income tax (expense): Current tax benefit $ 11,536 $ 4,352 Deferred tax (expense) (34,056 ) (16,623 ) Total federal income tax (expense) $ (22,520 ) $ (12,271 ) Foreign income tax (expense): Current tax (expense) $ (124 ) $ (183 ) Deferred tax benefit 10 3 Total foreign income tax (expense) $ (114 ) $ (180 ) State and other income tax (expense): Current tax (expense) benefit $ (191 ) $ 2,146 Deferred tax (expense) (3,779 ) (4,355 ) Total state and other income tax (expense) $ (3,970 ) $ (2,209 ) Total income tax (expense) $ (26,604 ) $ (14,660 ) We experienced an effective income tax expense rate of 20.6% and 9.8% for the years ended December 31, 2023, December 31, 2022, 1 2 162 We report income tax-related interest and penalties (including those associated with both our accrued liabilities for uncertain tax positions and unpaid tax liabilities) within our income tax line item on our consolidated statements of income. We likewise report the reversal of income tax-related interest and penalties within such line item to the extent we resolve our liabilities for uncertain tax positions or unpaid tax liabilities in a manner favorable to our accruals therefor. We recognized $0.4 million in potential interest expense associated with uncertain tax positions during the year ended December 31, 2023, 2022. The following table reconciles our effective income tax expense rate to the statutory rate for 2023 2022: For the Year Ended December 31, 2023 2022 Statutory federal expense rate 21.0 % 21.0 % (Decrease) increase in statutory federal tax expense rate resulting from: Share-based compensation (2.3 ) (10.5 ) Section 162(m) of the Code executive compensation deduction limitations 2.3 0.2 Net interest and penalties related to uncertain tax positions and unpaid tax liabilities 0.1 0.1 Interest expense on preferred stock classified as debt for tax purposes (2.6 ) (2.3 ) Foreign taxes (0.2 ) (0.2 ) State taxes, net of federal tax benefit 3.9 2.7 Valuation allowances changes affecting the provision for income taxes (1.5 ) (1.3 ) Prior year provision to return reconciling items, tax effects of non-controlling interests, and other (0.4 ) (0.1 ) Global intangible low-taxed income tax 0.3 0.2 Effective tax expense rate 20.6 % 9.8 % As of December 31, 2023, December 31, 2022, As of December 31, 2023 2022 Deferred tax assets: Capitalized research and experimentation expenditures and fixed assets $ 1,612 $ 1,445 Provision for credit loss 1,791 1,716 Credit card and other loans receivable fair value election differences 54,208 70,966 Equity-based compensation 1,594 1327 Accrued expenses 183 156 Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities 235 195 Federal net operating loss carry-forwards 35,199 22,626 Federal credit carry-forward 231 — Foreign net operating loss carry-forward 221 304 Other 1,609 1056 State tax benefits, primarily from net operating losses 26,550 28,796 Deferred tax assets, gross $ 123,433 $ 128,587 Valuation allowances (18,729 ) (20,699 ) Deferred tax assets, net of valuation allowances $ 104,704 $ 107,888 Deferred tax (liabilities): Prepaid expenses and other $ (1,096 ) $ (1,030 ) Equity in income of equity-method investee (945 ) (792 ) Market discount on acquired marked discount bonds (190,918 ) (155,879 ) Deferred costs (24 ) (641 ) Deferred tax (liabilities), gross $ (192,983 ) $ (158,342 ) Deferred tax (liabilities), net $ (88,279 ) $ (50,454 ) We undertook a detailed review of our deferred taxes and determined that a valuation allowance was required for certain deferred tax assets in state tax jurisdictions within the U.S. and in the U.K. We reduce our deferred tax assets by valuation allowances if it is more likely than not not not December 31, 2023, December 31, 2022, Certain of our deferred tax assets relate to federal, foreign, and state net operating losses, and we have no 2024; $26.5 Our subsidiaries file federal, foreign, and/or state and other income tax returns. In the normal course of our business, we are subject to examination by taxing authorities throughout the world, including such major jurisdictions as the U.S., the U.K., and various U.S. states and territories. With a few exceptions of a non-material nature, we are no 2019. Roll-forwards (in thousands) of our unrecognized tax benefits (excluding accrued interest related thereto of $1.1 million as of December 31, 2023, December 31, 2022) 2023 2022, 2023 2022 Balance at January 1, $ (22,692 ) $ (605 ) Reductions based on tax positions related to prior years 21,983 79 (Additions) based on tax positions related to prior years — (11,965 ) (Additions) based on tax positions related to the current year (29 ) (10,201 ) Balance at December 31, $ (738 ) $ (22,692 ) Our unrecognized tax benefits that, if recognized, would affect our effective tax expense rate are not $1.1million December 31, 2023, December 31, 2022,

Note 13 - Net Income Attributab

Note 13 - Net Income Attributable to Controlling Interests Per Common Share	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	13. 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 use the treasury stock method to 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): December 31, 2023 2022 Numerator: Net income attributable to controlling interests $ 102,845 $ 135,597 Preferred stock and preferred unit dividends and discount accretion (25,198 ) (25,076 ) Net income attributable to common shareholders—basic 77,647 110,521 Effect of dilutive preferred stock dividends and discount accretion 2,400 2,400 Net income attributable to common shareholders—diluted $ 80,047 $ 112,921 Denominator: Basic (including unvested share-based payment awards) (1) 14,504 14,629 Effect of dilutive stock compensation arrangements and exchange of preferred stock 4,378 4,747 Diluted (including unvested share-based payment awards) (1) 18,882 19,376 Net income attributable to common shareholders per share—basic $ 5.35 $ 7.55 Net income attributable to common shareholders per share—diluted $ 4.24 $ 5.83 ( 1 Shares related to unvested share-based payment awards included in our basic and diluted share counts were 230,428 for the year ended December 31, 2023 , December 31, 2022 . As their effects were anti-dilutive, we excluded stock options to purchase 0.1 million shares from our net income attributable to controlling interests per share of common stock calculations for the year ended December 31, 2023. December 31, 2022. For the years ended December 31, 2023 2022, 4.0 5,

Note 14 - Stock-based Compensat

Note 14 - Stock-based Compensation	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	14. Stock-Based Compensation We currently have two 2014 2014 may 2014 may 2014 May 2019. December 31, 2023, 2014 Exercises and vestings under our stock-based compensation plans resulted in no income tax-related charges to paid-in capital during the years ended December 31, 2023 2022. Restricted Stock and Restricted Stock Units During the years ended December 31, 2023 2022, December 31, 2023 2022, may December 31, 2023, No The table below includes additional information about outstanding restricted stock and restricted stock units: Number of Shares Weighted Average Grant Date Fair Value Outstanding at December 31, 2022 147,317 $ 40.88 Issued 152,446 $ 25.26 Vested (51,638 ) $ 33.51 Forfeited (3,900 ) $ 37.51 Outstanding at December 31, 2023 244,225 $ 32.75 Stock Options The exercise price per share of the options awarded under the Fourth Amended 2014 may not December 31, 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 (576,758 ) $ 5.90 Expired/Forfeited (1,999 ) $ 15.30 Outstanding at December 31, 2023 223,406 $ 28.52 2.2 $ 2,502,824 Exercisable at December 31, 2023 178,790 $ 26.31 2.1 $ 2,366,192 Information on stock options granted, exercised and vested is as follows (in thousands, except per share data): Year ended December 31, 2023 2022 Weighted average fair value per share of options granted N/A N/A Cash received from options exercised, net $ 3,405 $ 3,731 Aggregate intrinsic value of options exercised $ 15,497 $ 74,296 Grant date fair value of shares vested $ 1,435 $ 1,802 No options were issued during the years ended December 31, 2023 2022. December 31, 2023 2022, December 31, 2023.

Note 15 - Employee Benefit Plan

Note 15 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans, Other than Share-Based Compensation [Text Block]	15. Employee Benefit Plans We maintain a defined contribution retirement plan ( "401 401 December 31, 2023 2022, Also, all employees, excluding executive officers, are eligible to participate in the ESPP. Under the ESPP, employees can elect to have up to 10% of their annual wages withheld to purchase our common stock up to a fair market value of $10,000. The amounts deducted and accumulated by each participant are used to purchase shares of common stock on or as promptly as practicable after the last business day of each month. The price of stock purchased under the ESPP is approximately 85% of the fair market value per share of our common stock on the purchase date. Employees contributed $108,351 to purchase 3,929 shares of common stock in 2023 2022 2023 2022

Note 16 - Related Party Transac

Note 16 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	16. Related Party Transactions Under a shareholders’ agreement which we entered into with certain shareholders, including David G. Hanna, Frank J. Hanna, III and certain trusts that were Hanna affiliates, following our initial public offering ( 1 one third may 2 50% third may In June 2007, 2023 2022, January 1, 2024 May 2024 In January 2013, December 31, 2023 2022, On November 26, 2014, December 27, 2019, three one two two 5 During 2022, 2022

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 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, servicing costs, discount rates and yields earned on credit card receivables, significantly affect the reported amount (and changes thereon) of our Loans at fair value on our consolidated balance sheets and consolidated statements of income. We have eliminated all significant intercompany balances and transactions for financial reporting purposes.
Consolidation, Policy [Policy Text Block]	Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. The Company’s policy is to consolidate the financial statements of entities in which it has a controlling financial interest. The Company determines whether it has a controlling financial interest in an entity by evaluating whether the entity is a voting interest entity or variable interest entity ("VIE") and if the accounting guidance requires consolidation. For more information on the Company's VIEs, see Note 8
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
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash Restricted cash includes certain collections on loans, interest and fees receivable, the cash balances of which are required to be distributed to noteholders under our debt facilities. Our restricted cash balances also include minimum cash balances held in accounts at the request of certain of our business partners.
Receivable [Policy Text Block]	Loans, Interest and Fees Receivable We maintain two 90 180 120 180 30 not We adopted Accounting Standards Update ("ASU") 2016 13, January 1, 2022. one Loans 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 credit losses, payment rates, servicing costs, discount rates and yields earned on credit card receivables. The Company re-evaluates the fair value of loans receivable at the close of each measurement period. Changes in the fair value of loans are recorded as a component of "Changes in fair value of loans" in the consolidated statements of income in the period of the fair value changes. Changes in the fair value of loans include the impact of current period charge-offs associated with these receivables. Further details concerning our loans at fair value are presented within Note 6, Loans at amortized cost. December 31, 2023 2022, We show an allowances for credit losses for our loans at amortized cost. A considerable amount of judgment is required to assess the ultimate amount of expected losses on loans at amortized cost, and we regularly evaluate and update our methodologies to determine the most appropriate allowance necessary. Our loans at amortized cost consist of smaller-balance, homogeneous loans in our Auto Finance segment. These loans are further divided into pools based on common characteristics such as contract or acquisition channel. For each pool, we determine the necessary allowances for credit losses using reasonable and supportable forecasts that analyze some or all of the following attributes unique to each type of receivable pool: historical loss rates on similar loans; current delinquency and roll-rate trends which may five may may Certain of our loans at amortized cost also contain components of deferred revenue related to loan discounts on the purchase of our auto finance receivables. As of December 31, 2023 December 31, 2022, A roll-forward (in millions) of our allowances for credit losses by class of receivable is as follows: For the Year Ended December 31, 2023 Auto Finance Allowances for credit losses: Balance at beginning of period $ (1.6 ) Provision for credit losses (2.2 ) Charge-offs 3.9 Recoveries (1.9 ) Balance at end of period $ (1.8 ) For the Year Ended December 31, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowances for credit losses: 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 — (1.3 ) — (1.3 ) Charge-offs — 2.6 — 2.6 Recoveries — (1.3 ) — (1.3 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 ) Delinquent loans at amortized cost 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 receivables is performing. An aging of our delinquent loans at amortized cost (in millions) as of December 31, 2023 December 31, 2022 As of December 31, 2023 Auto Finance 30-59 days past due $ 9.4 60-89 days past due 3.4 90 or more days past due 3.5 Delinquent loans at amortized cost 16.3 Current loans at amortized cost 101.7 Total loans at amortized cost $ 118.0 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 2.6 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 at amortized cost 13.6 Current loans at amortized cost 91.7 Total loans at amortized cost $ 105.3 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.7 Loan Modifications and Restructurings We adopted Accounting Standards Update ("ASU") No. 2022 02, 326 January 1, 2023. not We review our Loans at amortized cost to determine if any modifications for borrowers experiencing financial difficulty were made that would qualify the receivable as a Financial Difficulty Modification ("FDM"). This could include a restructuring of the loan terms to alleviate the burden of the borrower's near-term cash requirements, such as a modification of terms to reduce or defer cash payments to help the borrower attempt to improve its financial condition. For the years ended December 31, 2023, no 2022 02, December 31, 2022, no
Property, Plant and Equipment, Policy [Policy Text Block]	Property at Cost, Net of Depreciation We capitalize costs related to internal development and implementation of software used in our operating activities. These capitalized costs consist almost exclusively of fees paid to third We record our property at cost less accumulated depreciation or amortization. We compute depreciation expense using the straight-line method over the estimated useful lives of our assets, which are approximately 5 years for furniture, fixtures and equipment, and 3 years for computers and software. We amortize leasehold improvements over the shorter of their estimated useful lives or the terms of their respective underlying leases. We periodically review our property to determine if it is impaired. We incurred no impairment costs in the years ended December 31, 2023 2022
Lessee, Leases [Policy Text Block]	Leases We determine if an arrangement contains a lease at inception, and leases are classified as either operating or finance leases at the lease commencement date. An arrangement contains a lease if it implicitly or explicitly identifies an asset to be used and conveys the right to control the use of the identified asset in exchange for consideration. Right-of-use ("ROU") assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized upon commencement of the lease based on the present value of the lease payments over the lease term. When readily determinable, we use the implicit rate within the lease. As most of our leases do not may 12 not
Prepaid Expenses and Other Assets [Policy Text Block]	Prepaid Expenses and Other Assets Prepaid expenses and other assets include amounts paid to third third 1 commissions paid associated with our various office leases which we amortize into expense over the lease terms 2 3
Accounts Payable and Accrued Expenses [Policy Text Block]	Accounts Payable and Accrued Expenses Accounts payable and accrued expenses reflect both the billed and unbilled amounts owed at the end of a period for services rendered.
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition and Revenue from Contracts with Customers Consumer Loans, Including Past Due Fees Consumer loans, including past due fees reflect interest income, including finance charges, and late fees on loans in accordance with the terms of the related customer agreements. Discounts received associated with auto loans that are not Fees and Related Income on Earning Assets Fees and related income on earning assets primarily include fees associated with credit products such as annual fee billings and cash advance fees, among others. These fees are assessed on the receivables underlying the private label and general purpose credit cards we service. Fees are assessed on private label and general purpose credit card accounts underlying our credit card receivables according to the terms of the related agreements and we recognize these fees as income when they are charged to the customers’ accounts. Fees and related income on earning assets, net of amounts that we consider uncollectible, are included in loans, interest and fees receivable and revenue when the fees are earned based upon the contractual terms of the loans. Other revenue Other revenue includes revenues associated with interchange revenues, servicing income and ancillary product offerings (primarily associated with a credit protection program offered by our issuing bank partner). We recognize these fees as income in the period earned. Other non-operating revenue Other non-operating revenue includes revenues associated with investments in equity method investees and other revenues not Revenue from Contracts with Customers The majority of our revenue is earned from financial instruments and is not 606, None For the Year Ended December 31, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 21,453 $ — $ 21,453 Servicing income 3,340 749 4,089 Service charges and other customer related fees 11,731 75 11,806 Total revenue from contracts with customers $ 36,524 $ 824 $ 37,348 ( 1 For the Year Ended December 31, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 24,926 $ — $ 24,926 Servicing income 3,259 888 4,147 Service charges and other customer related fees 13,658 67 13,725 Total revenue from contracts with customers $ 41,843 $ 955 $ 42,798 ( 1 Card and Loan Servicing Expenses Card and loan servicing costs primarily include collections and customer service expenses. Within this category of expenses are personnel, service bureau, cardholder correspondence and other direct costs associated with our collections and customer service efforts. Card and loan servicing costs also include outsourced collections and customer service expenses. We expense card and loan servicing costs as we incur them, with the exception of prepaid costs, which we expense over respective service periods.
Selling, General and Administrative Expenses, Policy [Policy Text Block]	Marketing and Solicitation Expenses We expense product solicitation costs, including printing, credit bureaus, list processing, telemarketing, postage, and internet marketing fees, as we incur these costs or expend resources.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In June 2016, 2016 13, 2018 19, 2019 04, 2019 10, 2019 11 2020 03 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 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)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	For the Year Ended December 31, 2023 Auto Finance Allowances for credit losses: Balance at beginning of period $ (1.6 ) Provision for credit losses (2.2 ) Charge-offs 3.9 Recoveries (1.9 ) Balance at end of period $ (1.8 ) For the Year Ended December 31, 2022 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowances for credit losses: 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 — (1.3 ) — (1.3 ) Charge-offs — 2.6 — 2.6 Recoveries — (1.3 ) — (1.3 ) Balance at end of period $ — $ (1.6 ) $ — $ (1.6 )
Financing Receivable, Past Due [Table Text Block]	As of December 31, 2023 Auto Finance 30-59 days past due $ 9.4 60-89 days past due 3.4 90 or more days past due 3.5 Delinquent loans at amortized cost 16.3 Current loans at amortized cost 101.7 Total loans at amortized cost $ 118.0 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 2.6 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 at amortized cost 13.6 Current loans at amortized cost 91.7 Total loans at amortized cost $ 105.3 Balance of loans greater than 90-days delinquent still accruing interest and fees $ 1.7
Disaggregation of Revenue [Table Text Block]	For the Year Ended December 31, 2023 CaaS Auto Finance Total Interchange revenues, net (1) $ 21,453 $ — $ 21,453 Servicing income 3,340 749 4,089 Service charges and other customer related fees 11,731 75 11,806 Total revenue from contracts with customers $ 36,524 $ 824 $ 37,348 For the Year Ended December 31, 2022 CaaS Auto Finance Total Interchange revenues, net (1) $ 24,926 $ — $ 24,926 Servicing income 3,259 888 4,147 Service charges and other customer related fees 13,658 67 13,725 Total revenue from contracts with customers $ 41,843 $ 955 $ 42,798

Note 3 - Segment Reporting (Tab

Note 3 - Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, 2023 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 839,995 $ 39,128 $ 879,123 Fees and related income on earning assets 238,691 84 238,775 Other revenue 36,524 824 37,348 Total operating revenue, net 1,115,210 40,036 1,155,246 Other non-operating revenue 422 208 630 Total revenue 1,115,632 40,244 1,155,876 Interest expense (105,990 ) (3,352 ) (109,342 ) Provision for credit losses — (2,152 ) (2,152 ) Changes in fair value of loans (689,577 ) — (689,577 ) Net margin $ 320,065 $ 34,740 $ 354,805 Income before income taxes $ 116,522 $ 12,036 $ 128,558 Income tax expense $ (23,709 ) $ (2,895 ) $ (26,604 ) Total assets $ 2,602,615 $ 103,830 $ 2,706,445 Year Ended December 31, 2022 CaaS Auto Finance Total Revenue: Consumer loans, including past due fees $ 751,052 $ 35,183 $ 786,235 Fees and related income on earning assets 216,989 82 217,071 Other revenue 41,843 955 42,798 Total operating revenue, net 1,009,884 36,220 1,046,104 Other non-operating revenue 698 111 809 Total revenue 1,010,582 36,331 1,046,913 Interest expense (79,875 ) (1,976 ) (81,851 ) Provision for credit losses — (1,252 ) (1,252 ) Changes in fair value of loans (577,069 ) — (577,069 ) Net margin $ 353,638 $ 33,103 $ 386,741 Income before income taxes $ 146,577 $ 2,695 $ 149,272 Income tax expense $ (14,122 ) $ (538 ) $ (14,660 ) Total assets $ 2,295,092 $ 92,722 $ 2,387,814

Note 6 - Fair Values of Asset_2

Note 6 - Fair Values of Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Assets – As of December 31, 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 at amortized cost for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 105,409 $ 98,425 Loans at fair value $ — $ — $ 2,173,759 $ 2,173,759 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 at amortized cost for which it is practicable to estimate fair value and which are carried at net amortized cost $ — $ — $ 94,968 $ 87,434 Loans at fair value $ — $ — $ 1,817,976 $ 1,817,976
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Loans 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 Changes in fair value of loans at fair value, included in earnings 71,024 (32,574 ) Changes in fair value due to principal charge-offs, net of recoveries (538,146 ) (367,213 ) Changes in fair value due to finance and fee charge-offs (222,455 ) (177,282 ) Purchases 2,427,095 2,466,676 Finance and fees, added to the account balance 970,006 874,749 Settlements (2,351,741 ) (2,287,789 ) Balance at December 31, $ 2,173,759 $ 1,817,976
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Fair Value Measurement Fair Value at December 31, 2023 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans at fair value $ 2,173,759 Discounted cash flows Gross yield, net of finance charge charge-offs 28.3% to 38.4% (34.5%) Payment rate 9.5% to 9.6% (9.5%) Expected principal credit loss rate 30.8% to 35.6% (32.7%) Servicing rate 3.0% to 3.4% (3.2%) Discount rate 7.1% to 13.1% (10.0%) Fair Value Measurement Fair Value at December 31, 2022 (in thousands) Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans at fair value $ 1,817,976 Discounted cash flows Gross yield, net of finance charge charge-offs 24.7% to 36.1% (31.6%) 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 5.6% to 15.0% (10.1%)
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Liabilities – As of December 31, 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 $ — $ — $ 1,838,647 $ 1,838,647 Amortizing debt facilities $ — $ — $ 23,038 $ 23,038 Senior notes, net $ 138,229 $ — $ — $ 144,453 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 December 31, 2023 Loans at Fair Value Loans at Fair Value Pledged as Collateral under Structured Financings Aggregate unpaid gross balance of loans at fair value $ 507 $ 2,410,748 Aggregate unpaid principal balance included within loans at fair value $ 491 $ 2,176,845 Aggregate fair value of loans at fair value $ 508 $ 2,173,251 Aggregate fair value of loans at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ — $ 29,149 Unpaid principal balance of loans 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 $ 9 $ 147,803 As of December 31, 2022 Loans at Fair Value Loans at Fair Value Pledged as Collateral under Structured Financings Aggregate unpaid gross balance of loans at fair value $ 786 $ 2,119,340 Aggregate unpaid principal balance included within loans at fair value $ 760 $ 1,910,090 Aggregate fair value of loans at fair value $ 765 $ 1,817,211 Aggregate fair value of loans 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 loans 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 - Property (Tables)

Note 7 - Property (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	As of December 31, 2023 2022 Software $ 850 $ 850 Furniture and fixtures 3,286 2,872 Data processing and telephone equipment 684 502 Leasehold improvements 5,972 3,437 Other 7,576 6,910 Total cost 18,368 14,571 Less accumulated depreciation (6,923 ) (4,558 ) Property, net $ 11,445 $ 10,013

Note 8 - Variable Interest En_2

Note 8 - Variable Interest Entities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Variable Interest Entities [Table Text Block]	As of December 31, 2023 December 31, 2022 Unrestricted cash and cash equivalents $ 158.0 $ 202.2 Restricted cash and cash equivalents 20.5 27.6 Loans at fair value 2,128.6 1,735.9 Total Assets held by VIEs $ 2,307.1 $ 1,965.7 Notes Payable, net held by VIEs $ 1,795.9 $ 1,586.0 Maximum exposure to loss due to involvement with VIEs $ 2,099.0 $ 1,756.0

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	For the Year Ended December 31, 2023 2022 Operating lease cost, gross $ 2,558 $ 4,431 Sublease income (96 ) (2,165 ) Net Operating lease cost $ 2,462 $ 2,266 Cash paid under operating leases, gross $ 1,871 $ 4,053 Weighted average remaining lease term - months 122 133 Weighted average discount rate 6.6 % 6.5 %
Operating Lease, Liability and Payments to be Received, Maturity [Table Text Block]	Gross Lease Payment Payments received from Sublease Net Lease Payment 2024 $ 2,948 $ (40 ) $ 2,908 2025 2,807 — 2,807 2026 2,672 — 2,672 2027 2,555 — 2,555 2028 2,536 — 2,536 Thereafter 14,848 — 14,848 Total lease payments 28,366 (40 ) 28,326 Less imputed interest (8,186 ) Total $ 20,180

Note 10 - Notes Payable (Tables

Note 10 - Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	As of December 31, 2023 December 31, 2022 Revolving credit facilities at a weighted average interest rate equal to 6.3 5.1 2,252.9 1,856.2 Revolving credit facility, not to exceed $ 65.0 November 1, 2025 $ 42.7 $ 44.1 Revolving credit facility, not to exceed $ 50.0 October 30, 2025 38.6 50.0 Revolving credit facility, not to exceed $ 100.0 December 15, 2025 — — Revolving credit facility, not to exceed $ 50.0 July 20, 2025 47.5 24.6 Revolving credit facility, not to exceed $ 20.0 December 11, 2024 14.3 11.1 Revolving credit facility, not to exceed $ 200.0 September 2023 — 188.9 Revolving credit facility, not to exceed $ 88.9 November 2023 — 100.0 Revolving credit facility, not to exceed $ 250.0 October 15, 2025 250.0 250.0 Revolving credit facility, not to exceed $ 35.0 July 31, 2026 15.0 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 September 1, 2025 — — Revolving credit facility, not to exceed $ 300.0 May 15, 2026 300.0 300.0 Revolving credit facility, not to exceed $ 250.0 January 15, 2029 250.0 250.0 Revolving credit facility, not to exceed $ 100.0 August 5, 2024 50.0 — Revolving credit facility, not to exceed $ 100.0 March 15, 2027 100.0 100.0 Revolving credit facility, not to exceed $ 20.0 May 26, 2026 — — Revolving credit facility, not to exceed $ 300.0 February 15, 2028 300.0 — Revolving credit facility, not to exceed $ 150.0 May 17, 2027 150.0 — Other facilities Other debt 5.6 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 1,881.1 1,666.9 Unamortized debt issuance costs and discounts (19.4 ) (13.6 ) Total notes payable outstanding, net $ 1,861.7 $ 1,653.3

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the Year Ended December 31, 2023 2022 Federal income tax (expense): Current tax benefit $ 11,536 $ 4,352 Deferred tax (expense) (34,056 ) (16,623 ) Total federal income tax (expense) $ (22,520 ) $ (12,271 ) Foreign income tax (expense): Current tax (expense) $ (124 ) $ (183 ) Deferred tax benefit 10 3 Total foreign income tax (expense) $ (114 ) $ (180 ) State and other income tax (expense): Current tax (expense) benefit $ (191 ) $ 2,146 Deferred tax (expense) (3,779 ) (4,355 ) Total state and other income tax (expense) $ (3,970 ) $ (2,209 ) Total income tax (expense) $ (26,604 ) $ (14,660 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Year Ended December 31, 2023 2022 Statutory federal expense rate 21.0 % 21.0 % (Decrease) increase in statutory federal tax expense rate resulting from: Share-based compensation (2.3 ) (10.5 ) Section 162(m) of the Code executive compensation deduction limitations 2.3 0.2 Net interest and penalties related to uncertain tax positions and unpaid tax liabilities 0.1 0.1 Interest expense on preferred stock classified as debt for tax purposes (2.6 ) (2.3 ) Foreign taxes (0.2 ) (0.2 ) State taxes, net of federal tax benefit 3.9 2.7 Valuation allowances changes affecting the provision for income taxes (1.5 ) (1.3 ) Prior year provision to return reconciling items, tax effects of non-controlling interests, and other (0.4 ) (0.1 ) Global intangible low-taxed income tax 0.3 0.2 Effective tax expense rate 20.6 % 9.8 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	As of December 31, 2023 2022 Deferred tax assets: Capitalized research and experimentation expenditures and fixed assets $ 1,612 $ 1,445 Provision for credit loss 1,791 1,716 Credit card and other loans receivable fair value election differences 54,208 70,966 Equity-based compensation 1,594 1327 Accrued expenses 183 156 Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities 235 195 Federal net operating loss carry-forwards 35,199 22,626 Federal credit carry-forward 231 — Foreign net operating loss carry-forward 221 304 Other 1,609 1056 State tax benefits, primarily from net operating losses 26,550 28,796 Deferred tax assets, gross $ 123,433 $ 128,587 Valuation allowances (18,729 ) (20,699 ) Deferred tax assets, net of valuation allowances $ 104,704 $ 107,888 Deferred tax (liabilities): Prepaid expenses and other $ (1,096 ) $ (1,030 ) Equity in income of equity-method investee (945 ) (792 ) Market discount on acquired marked discount bonds (190,918 ) (155,879 ) Deferred costs (24 ) (641 ) Deferred tax (liabilities), gross $ (192,983 ) $ (158,342 ) Deferred tax (liabilities), net $ (88,279 ) $ (50,454 )
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]	2023 2022 Balance at January 1, $ (22,692 ) $ (605 ) Reductions based on tax positions related to prior years 21,983 79 (Additions) based on tax positions related to prior years — (11,965 ) (Additions) based on tax positions related to the current year (29 ) (10,201 ) Balance at December 31, $ (738 ) $ (22,692 )

Note 13 - Net Income Attribut_2

Note 13 - Net Income Attributable to Controlling Interests Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	December 31, 2023 2022 Numerator: Net income attributable to controlling interests $ 102,845 $ 135,597 Preferred stock and preferred unit dividends and discount accretion (25,198 ) (25,076 ) Net income attributable to common shareholders—basic 77,647 110,521 Effect of dilutive preferred stock dividends and discount accretion 2,400 2,400 Net income attributable to common shareholders—diluted $ 80,047 $ 112,921 Denominator: Basic (including unvested share-based payment awards) (1) 14,504 14,629 Effect of dilutive stock compensation arrangements and exchange of preferred stock 4,378 4,747 Diluted (including unvested share-based payment awards) (1) 18,882 19,376 Net income attributable to common shareholders per share—basic $ 5.35 $ 7.55 Net income attributable to common shareholders per share—diluted $ 4.24 $ 5.83

Note 14 - Stock-based Compens_2

Note 14 - Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Number of Shares Weighted Average Grant Date Fair Value Outstanding at December 31, 2022 147,317 $ 40.88 Issued 152,446 $ 25.26 Vested (51,638 ) $ 33.51 Forfeited (3,900 ) $ 37.51 Outstanding at December 31, 2023 244,225 $ 32.75
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 (576,758 ) $ 5.90 Expired/Forfeited (1,999 ) $ 15.30 Outstanding at December 31, 2023 223,406 $ 28.52 2.2 $ 2,502,824 Exercisable at December 31, 2023 178,790 $ 26.31 2.1 $ 2,366,192
Schedule of Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value [Table Text Block]	Year ended December 31, 2023 2022 Weighted average fair value per share of options granted N/A N/A Cash received from options exercised, net $ 3,405 $ 3,731 Aggregate intrinsic value of options exercised $ 15,497 $ 74,296 Grant date fair value of shares vested $ 1,435 $ 1,802

Note 2 - Significant Accounti_3

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components (Details Textual) - USD ($) $ in Thousands	11 Months Ended	12 Months Ended
	Dec. 13, 2023	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2022	Dec. 31, 2021
Retained Earnings (Accumulated Deficit), Total		$ 307,260	$ 204,415
Payment for Acquisition, Loan and Lease, Held-for-Investment	$ 233,600		214,700
Financing Receivable, Deferred Commitment Fee		$ 17,861	$ 16,190
Weighted Average Remaining Accretion Period of Deferred Revenue (Month)		26 months	27 months
Asset Impairment Charges		$ 0	$ 0
Loans Receivable, Fair Value Disclosure		2,173,759	1,817,976
Financing Receivable, before Allowance for Credit Loss		118,045	105,267
Financing Receivable, Allowance for Credit Loss		1,759	1,643		$ 57,200
Financing Receivable, after Allowance for Credit Loss		2,272,184	1,905,410
Accounts Payable and Accrued Liabilities, Total		$ 61,634	$ 44,332
Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)		5 years
Computer Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)		3 years
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings (Accumulated Deficit), Total				$ 8,600
Loans Receivable, Fair Value Disclosure				315,000
Financing Receivable, before Allowance for Credit Loss				(375,700)
Financing Receivable, Allowance for Credit Loss				(55,600)
Financing Receivable, after Allowance for Credit Loss				(15,600)
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	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance at beginning of period	$ (1,643)	$ (57,200)
Provision for credit losses	(2,152)	(1,252)
Charge-offs		2,600
Recoveries		(1,300)
Balance at end of period	(1,759)	(1,643)
Provision for credit losses	(2,152)	(1,252)
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)
Credit Card Receivable [Member]
Balance at beginning of period	(1,600)	(43,400)
Provision for credit losses	(2,200)	0
Charge-offs	3,900	0
Recoveries	(1,900)	0
Balance at end of period	(1,800)	(1,600)
Provision for credit losses	(2,200)	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
Automobile Loan [Member]
Balance at beginning of period	$ (1,600)	(1,400)
Provision for credit losses		(1,300)
Charge-offs		2,600
Recoveries		(1,300)
Balance at end of period		(1,600)
Provision for credit losses		(1,300)
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)
Other Unsecured Lending Products [Member]
Balance at beginning of period		(12,400)
Provision for credit losses		0
Charge-offs		0
Recoveries		0
Provision for credit losses		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	Dec. 31, 2023	Dec. 31, 2022
Financing receivable, gross	$ 118,045	$ 105,267
Automobile Loan [Member]
Financing receivable, gross	118,000	105,300
Balance of loans greater than 90-days delinquent still accruing interest and fees	2,600	1,700
Automobile Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing receivable, gross	9,400	8,500
Automobile Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing receivable, gross	3,400	3,000
Automobile Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing receivable, gross	3,500	2,100
Automobile Loan [Member] | Financial Asset, Past Due [Member]
Financing receivable, gross	16,300	13,600
Automobile Loan [Member] | Financial Asset, Not Past Due [Member]
Financing receivable, gross	$ 101,700	$ 91,700

Note 2 - Significant Accounti_6

Note 2 - Significant Accounting Policies and Consolidated Financial Statement Components - Components of Revenue from Contracts with Customers (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Revenue from contracts with customers		$ 37,348	$ 42,798
Credit and Debit Card [Member]
Revenue from contracts with customers	[1]	21,453	24,926
Servicing Income [Member]
Revenue from contracts with customers		4,089	4,147
Service Charges and Other Customer Related Fees [Member]
Revenue from contracts with customers		11,806	13,725
Credit and Other Investments [Member]
Revenue from contracts with customers		36,524	41,843
Credit and Other Investments [Member] | Credit and Debit Card [Member]
Revenue from contracts with customers	[1]	21,453	24,926
Credit and Other Investments [Member] | Servicing Income [Member]
Revenue from contracts with customers		3,340	3,259
Credit and Other Investments [Member] | Service Charges and Other Customer Related Fees [Member]
Revenue from contracts with customers		11,731	13,658
Auto Finance [Member]
Revenue from contracts with customers		824	955
Auto Finance [Member] | Credit and Debit Card [Member]
Revenue from contracts with customers	[1]	0	0
Auto Finance [Member] | Servicing Income [Member]
Revenue from contracts with customers		749	888
Auto Finance [Member] | Service Charges and Other Customer Related Fees [Member]
Revenue from contracts with customers		$ 75	$ 67
[1]Interchange revenue is presented net of customer reward expense.

Note 3 - Segment Reporting (Det

Note 3 - Segment Reporting (Details Textual)	12 Months Ended
	Dec. 31, 2023
Number of Reportable Segments	2

Note 3 - Segment Reporting - Su

Note 3 - Segment Reporting - Summary of Operating Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consumer loans, including past due fees	$ 879,123	$ 786,235
Fees and related income on earning assets	238,775	217,071
Other revenue	37,348	42,798
Total operating revenue, net	1,155,246	1,046,104
Other non-operating revenue	630	809
Total revenue	1,155,876	1,046,913
Interest expense	(109,342)	(81,851)
Provision for credit losses	(2,152)	(1,252)
Changes in fair value of loans	(689,577)	(577,069)
Net margin	354,805	386,741
Income before income taxes	128,558	149,272
Income tax expense	(26,604)	(14,660)
Assets	2,706,445	2,387,814
Credit and Other Investments [Member]
Consumer loans, including past due fees	839,995	751,052
Fees and related income on earning assets	238,691	216,989
Other revenue	36,524	41,843
Total operating revenue, net	1,115,210	1,009,884
Other non-operating revenue	422	698
Total revenue	1,115,632	1,010,582
Interest expense	(105,990)	(79,875)
Provision for credit losses	0	0
Changes in fair value of loans	(689,577)	(577,069)
Net margin	320,065	353,638
Income before income taxes	116,522	146,577
Income tax expense	(23,709)	(14,122)
Assets	2,602,615	2,295,092
Auto Finance [Member]
Consumer loans, including past due fees	39,128	35,183
Fees and related income on earning assets	84	82
Other revenue	824	955
Total operating revenue, net	40,036	36,220
Other non-operating revenue	208	111
Total revenue	40,244	36,331
Interest expense	(3,352)	(1,976)
Provision for credit losses	(2,152)	(1,252)
Changes in fair value of loans	0	0
Net margin	34,740	33,103
Income before income taxes	12,036	2,695
Income tax expense	(2,895)	(538)
Assets	$ 103,830	$ 92,722

Note 4 - Shareholders' Equity_2

Note 4 - Shareholders' Equity and Preferred Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	2 Months Ended	12 Months Ended
	Jul. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 29, 2023	Aug. 10, 2022
Stock Repurchased and Retired During Period, Shares (in shares)		575,156	1,674,161
Stock Repurchased and Retired During Period, Value		$ 17,600	$ 88,900
Maximum [Member]
Common Stock Aggregate Offering Price				$ 50,000
Series B Preferred Stock [Member]
Stock Repurchased and Retired During Period, Shares (in shares)		1,806	3,500
Stock Repurchased and Retired During Period, Value		$ 29,000	$ 69,000
Series B Preferred Stock [Member] | Maximum [Member]
Preferred Stock, Aggregate Offering Price					$ 100,000
Series B Preferred Stock [Member] | Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)	3,188,533	53,727	19,607
Preferred Stock, Dividend Rate, Percentage	7.625%
Preferred Stock, Liquidation Preference Per Share (in dollars per share)	$ 25
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 76,500	$ 1,100	$ 400
Preferred Stock, Dividends Per Share, Declared (in dollars per share)	$ 1.90625
Common Shares [Member] | Public Offering [Member]
Proceeds from Issuance of Common Stock		$ 0

Note 5 - Redeemable Preferred_2

Note 5 - Redeemable Preferred Stock (Details Textual) - USD ($) $ / shares in Units, $ in Millions		1 Months Ended
	Dec. 27, 2019	Mar. 31, 2020	Dec. 31, 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		$ 40	$ 40
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
Extinguishment of Debt, Amount	$ 40

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		Dec. 31, 2023	Dec. 31, 2022
Loans, interest and fees receivable, at fair value		$ 2,173,759	$ 1,817,976
Fair Value, Recurring [Member]
Loans at amortized cost for which it is practicable to estimate fair value and which are carried at net amortized cost	[1]	98,425	87,434
Loans, interest and fees receivable, at fair value	[1]	2,173,759	1,817,976
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Loans at amortized cost 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 at amortized cost 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 at amortized cost for which it is practicable to estimate fair value and which are carried at net amortized cost	[1]	105,409	94,968
Loans, interest and fees receivable, at fair value	[1]	$ 2,173,759	$ 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	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 1,817,976	$ 1,026,424
Changes in fair value of loans at fair value, included in earnings	71,024	(32,574)
Changes in fair value due to principal charge-offs, net of recoveries	(538,146)	(367,213)
Changes in fair value due to finance and fee charge-offs	(222,455)	(177,282)
Purchases	2,427,095	2,466,676
Finance and fees, added to the account balance	970,006	874,749
Settlements	(2,351,741)	(2,287,789)
Balance	2,173,759	1,817,976
Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance	$ 0	314,985
Balance		$ 0

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		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Loans, interest and fees receivable, at fair value		$ 2,173,759	$ 1,817,976
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member]
Loans, interest and fees receivable, at fair value		$ 2,173,759	$ 1,817,976
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member] | Minimum [Member]
Loans and fees receivable, measurement input	[1]	0.283	0.247
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member] | Maximum [Member]
Loans and fees receivable, measurement input	[1]	0.384	0.361
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Gross Yield [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	[1]	0.345	0.316
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Constant Prepayment Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	[1]	0.095	0.053
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Constant Prepayment Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	[1]	0.096	0.114
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Constant Prepayment Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	[1]	0.095	0.103
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Default Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	[1]	0.308	0.092
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Default Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	[1]	0.356	0.303
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Default Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	[1]	0.327	0.302
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Servicing Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	[1]	0.03	0.035
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Servicing Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	[1]	0.034	0.064
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Servicing Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	[1]	0.032	0.036
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Minimum [Member]
Loans and fees receivable, measurement input	[1]	0.071	0.098
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Maximum [Member]
Loans and fees receivable, measurement input	[1]	0.131	0.105
Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Weighted Average [Member]
Loans and fees receivable, measurement input	[1]	0.10	0.101
[1]Weighted average rates are calculated using the quotient of the gross outstanding balance of receivables at period end for each pool of receivables and the entire pool of receivables multiplied by the applicable rate for each pool of receivables

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	Dec. 31, 2023	Dec. 31, 2022
Revolving credit facilities	$ 1,838,647	$ 1,630,111
Amortizing debt facilities	23,038	23,195
Senior notes, net	144,453	144,385
Senior notes, net	144,453	144,385
Fair Value, Inputs, Level 1 [Member]
Revolving credit facilities	0	0
Amortizing debt facilities	0	0
Senior notes, net	138,229	125,640
Senior notes, net	138,229	125,640
Fair Value, Inputs, Level 2 [Member]
Revolving credit facilities	0	0
Amortizing debt facilities	0	0
Senior notes, net	0	0
Senior notes, net	0	0
Fair Value, Inputs, Level 3 [Member]
Revolving credit facilities	1,838,647	1,630,111
Amortizing debt facilities	23,038	23,195
Senior notes, net	0	0
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	Dec. 31, 2023	Dec. 31, 2022
Loans, interest and fees receivable, at fair value	$ 2,173,759	$ 1,817,976
Loans and Fees Receivable at Fair Value [Member]
Aggregate unpaid gross balance of loans at fair value	507	786
Aggregate unpaid principal balance included within loans at fair value	491	760
Loans, interest and fees receivable, at fair value	508	765
Aggregate fair value of loans 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 loans 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	9	4
Loans and Fees Receivable Pledged as Collateral, Fair Value [Member]
Aggregate unpaid gross balance of loans at fair value	2,410,748	2,119,340
Aggregate unpaid principal balance included within loans at fair value	2,176,845	1,910,090
Loans, interest and fees receivable, at fair value	2,173,251	1,817,211
Aggregate fair value of loans at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)	29,149	8,362
Unpaid principal balance of loans 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	$ 147,803	$ 144,767

Note 7 - Property (Details Text

Note 7 - Property (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 2.6	$ 2.2

Note 7 - Property - Schedule of

Note 7 - Property - Schedule of Property (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, plant and equipment	$ 18,368	$ 14,571
Less accumulated depreciation	(6,923)	(4,558)
Property, net	11,445	10,013
Software and Software Development Costs [Member]
Property, plant and equipment	850	850
Furniture and Fixtures [Member]
Property, plant and equipment	3,286	2,872
Data Processing and Telephone Equipment [Member]
Property, plant and equipment	684	502
Leasehold Improvements [Member]
Property, plant and equipment	5,972	3,437
Other Capitalized Property Plant and Equipment [Member]
Property, plant and equipment	$ 7,576	$ 6,910

Note 8 - Variable Interest En_3

Note 8 - Variable Interest Entities - Summary of Variable Interest Entities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Unrestricted cash and cash equivalents	$ 339,338	$ 384,984
Restricted cash and cash equivalents	44,315	48,208
Loans, interest and fees receivable, at fair value	2,173,759	1,817,976
Total Assets held by VIEs	2,706,445	2,387,814
Notes Payable, net held by VIEs	1,861,685	1,653,306
Maximum exposure to loss due to involvement with VIEs	2,099,000	1,756,000
Variable Interest Entity, Primary Beneficiary [Member]
Unrestricted cash and cash equivalents	158,000	202,200
Restricted cash and cash equivalents	20,500	27,600
Loans, interest and fees receivable, at fair value	2,128,600	1,735,900
Total Assets held by VIEs	2,307,100	1,965,700
Notes Payable, net held by VIEs	$ 1,795,900	$ 1,586,000

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 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)	11 years

Note 9 - Leases - Lease Cost (D

Note 9 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating lease cost, gross	$ 2,558	$ 4,431
Sublease income	(96)	(2,165)
Net Operating lease cost	2,462	2,266
Cash paid under operating leases, gross	$ 1,871	$ 4,053
Weighted average remaining lease term - months (Month)	122 months	133 months
Weighted average discount rate	6.60%	6.50%

Note 9 - Leases - Maturities of

Note 9 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024, gross	$ 2,948
2024, payments received from sublease	(40)
2024, net lease payment	2,908
2025, gross	2,807
2025, payments received from sublease	0
2025, net lease payment	2,807
2026, gross	2,672
2026, payments received from sublease	0
2026, net lease payment	2,672
2027, gross	2,555
2027, payments received from sublease	0
2027, net lease payment	2,555
2028, gross	2,536
2028, payments received from sublease	0
2028, net lease payment	2,536
Thereafter, gross	14,848
Thereafter, payments received from sublease	0
Thereafter, net lease payment	14,848
Gross, gross	28,366
Sublease income, payments received from sublease	(40)
Lease payments, net lease payment	28,326
Less imputed interest, gross	(8,186)
Total, net	$ 20,180	$ 20,112

Note 10 - Notes Payable (Detail

Note 10 - Notes Payable (Details Textual) - USD ($) $ in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

Nov. 30, 2023

Sep. 30, 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

Mar. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

May 31, 2023

Jan. 31, 2021

Aug. 31, 2019

Jun. 30, 2019

Dec. 31, 2018

Dec. 31, 2017

Oct. 31, 2015

Long-Term Line of Credit

$ 1,838,647

$ 1,630,111

Proceeds from Issuance of Long-term Debt, Total

$ 250,000

$ 100,000

$ 200,000

Asset Backed Securities, Term of Revolving Structure (Year)

41 months

3 years

3 years

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

18 months

18 months

Asset Backed Securities, Weighted Average Interest Rate

4.10%

5.47%

4.91%

Term Note [Member]

Long-term Debt, Total

$ 17,400

Debt Instrument, Interest Rate, Stated Percentage

8%

Second Term Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 75,000

Long-Term Line of Credit

0

Debt Instrument, Interest Rate, Stated Percentage

2.75%

Asset Backed Securities, Term of Revolving Structure (Year)

24 months

Senior Notes [Member]

Debt Instrument, Interest Rate, Stated Percentage

6.125%

Debt Instrument, Face Amount

$ 150,000

Amortization of Debt Issuance Costs

1,400

1,400

Debt Instrument, Repurchased Face Amount

1,400

0

Minimum [Member]

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

12 months

Maximum [Member]

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

18 months

Revolving Credit Facility Expiring October 30, 2025 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

50,000

[1]

50,000

$ 50,000

Long-Term Line of Credit

[2],[3],[4],[5]

38,600

[1]

50,000

Revolving Credit Facility Expiring November 1, 2025 1[Member]

Line of Credit Facility, Maximum Borrowing Capacity

65,000

Long-Term Line of Credit

42,700

Revolving Credit Facility Expiring July 20, 2025 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

50,000

[1]

50,000

$ 50,000

Long-Term Line of Credit

[2],[3],[4],[5]

47,500

[1]

24,600

Revolving Credit Facility Expiring December 15, 2025 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

100,000

[1]

100,000

$ 100,000

Long-Term Line of Credit

[2],[3],[4],[5],[6]

0

[1]

0

Revolving Credit Facility Expiring December 11, 2024 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

20,000

[1]

20,000

$ 20,000

Long-Term Line of Credit

[2],[3],[4],[5]

14,300

[1]

11,100

Revolving Credit Facility Expiring July 31, 2026 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

35,000

[1]

35,000

$ 35,000

Long-Term Line of Credit

[2],[3],[4],[5]

15,000

[1]

25,000

Revolving Credit Facility Expiring December 15, 2026 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

300,000

[1]

300,000

Long-Term Line of Credit

[2],[3],[4],[6]

300,000

[1]

300,000

Proceeds from Issuance of Long-term Debt, Total

$ 300,000

Asset Backed Securities, Term of Revolving Structure (Year)

4 years

Asset Backed Securities, Weighted Average Interest Rate

4.24%

Revolving Credit Facility Expiring December 15, 2026 [Member] | Minimum [Member]

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

11 months

Revolving Credit Facility Expiring December 15, 2026 [Member] | Maximum [Member]

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

18 months

Revolving Credit Facility Expiring May 15, 2026 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

300,000

[1]

300,000

Long-Term Line of Credit

[2],[3],[4],[6]

300,000

[1]

300,000

Proceeds from Issuance of Long-term Debt, Total

$ 300,000

Asset Backed Securities, Term of Revolving Structure (Year)

3 years

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

18 months

Asset Backed Securities, Weighted Average Interest Rate

3.53%

Revolving Credit Facility Expiring January 15, 2029 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 250,000

250,000

[1]

250,000

Long-Term Line of Credit

[2],[3],[4],[6]

250,000

[1]

250,000

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%

Revolving Credit Facility Expiring August 5, 2024 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 100,000

Long-Term Line of Credit

50,000

Revolving Credit Facility Expiring March 15, 2027 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

100,000

[1]

100,000

Long-Term Line of Credit

[2],[3],[4],[6]

100,000

[1]

100,000

Proceeds from Issuance of Long-term Debt, Total

$ 100,000

Asset Backed Securities, Term of Revolving Structure (Year)

3 years

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

18 months

Asset Backed Securities, Weighted Average Interest Rate

7.32%

Revolving Credit Facility Expiring May 26, 2026 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

20,000

[1]

20,000

$ 20,000

Long-Term Line of Credit

[2],[3],[4]

0

[1]

0

Revolving Credit Facility Expiring February 15, 2028 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

300,000

[1]

300,000

Long-Term Line of Credit

[2],[3],[4],[6]

300,000

[1]

0

Proceeds from Issuance of Long-term Debt, Total

$ 300,000

Asset Backed Securities, Term of Revolving Structure (Year)

3 years

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

18 years

Asset Backed Securities, Weighted Average Interest Rate

9.51%

Revolving Credit Facility Expiring May 17, 2027 [Member]

Line of Credit Facility, Maximum Borrowing Capacity

150,000

[1]

150,000

Long-Term Line of Credit

[2],[3],[4],[6]

$ 150,000

[1]

$ 0

Proceeds from Issuance of Long-term Debt, Total

$ 150,000

Asset Backed Securities, Term of Revolving Structure (Year)

2 years

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

18 years

Asset Backed Securities, Weighted Average Interest Rate

9.39%

Prime Rate [Member]

Debt Instrument, Variable Rate

8.50%

Prime Rate [Member] | Revolving Credit Facility Expiring July 31, 2026 [Member] | Minimum [Member]

Debt Instrument, Interest Rate, Stated Percentage

4%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]

Debt Instrument, Variable Rate

5.38%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Revolving Credit Facility Expiring October 30, 2025 [Member]

Debt Instrument, Basis Spread on Variable Rate

3%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Revolving Credit Facility Expiring November 1, 2025 1[Member] | Minimum [Member]

Debt Instrument, Basis Spread on Variable Rate

2.25%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Revolving Credit Facility Expiring November 1, 2025 1[Member] | Maximum [Member]

Debt Instrument, Basis Spread on Variable Rate

2.60%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Revolving Credit Facility Expiring July 20, 2025 [Member]

Debt Instrument, Basis Spread on Variable Rate

3.60%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Revolving Credit Facility Expiring December 15, 2025 [Member]

Debt Instrument, Basis Spread on Variable Rate

3.75%

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%

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Revolving Credit Facility Expiring May 26, 2026 [Member]

Debt Instrument, Basis Spread on Variable Rate

3.75%

[1]As of December 31, 2023, the Prime Rate was 8.50% and the Secured Overnight Financing Rate ("SOFR") was 5.38%.[2]Loans are associated with VIEs. See Note 8, "Variable Interest Entities" for more information.[3]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.[4]See below for additional information.[5]These notes reflect modifications to either extend the maturity date, increase the loan amount or both, and are treated as accounting modifications.[6]Creditors do not have recourse against the general assets of the Company but only to the collateral within the VIEs.

Note 10 - Notes Payable - Sched

Note 10 - Notes Payable - Schedule of Notes Payable at Face Value and Notes Payable to Related Parties (Details) - USD ($) $ in Thousands		Dec. 31, 2023		Dec. 31, 2022
Revolving credit facilities		$ 1,838,647		$ 1,630,111
Amortizing debt facilities		23,038		23,195
Total notes payable before unamortized debt issuance costs and discounts		1,881,100	[1]	1,666,900
Unamortized debt issuance costs and discounts		(19,400)	[1]	(13,600)
Total notes payable outstanding, net		1,861,700	[1]	1,653,300
Other Secured Debt [Member]
Amortizing debt facilities		5,600	[1]	5,800
Phoenix [Member]
Unsecured term debt (expiring August 26, 2024) with a weighted average interest rate equal to 8.0% (3)	[2]	17,400	[1]	17,400
Revolving Credit Facility Expiring November 1, 2025 [Member]
Revolving credit facilities	[2],[3],[4]	42,700	[1]	44,100
Revolving Credit Facility Expiring October 30, 2025 [Member]
Revolving credit facilities	[2],[4],[5],[6]	38,600	[1]	50,000
Revolving Credit Facility Expiring December 15, 2025 [Member]
Revolving credit facilities	[2],[4],[5],[6],[7]	0	[1]	0
Revolving Credit Facility Expiring July 20, 2025 [Member]
Revolving credit facilities	[2],[4],[5],[6]	47,500	[1]	24,600
Revolving Credit Facility Expiring December 11, 2024 [Member]
Revolving credit facilities	[2],[4],[5],[6]	14,300	[1]	11,100
Revolving Credit Facility Paid Off September 2023 [Member]
Revolving credit facilities		0	[1]	188,900
Revolving Credit Facility Paid Off November 2023 [Member]
Revolving credit facilities	[2],[5],[6],[7]	0	[1]	100,000
Revolving Credit Facility Expiring October 15, 2025 [Member]
Revolving credit facilities	[2],[5],[6],[7]	250,000	[1]	250,000
Revolving Credit Facility Expiring July 31, 2026 [Member]
Revolving credit facilities	[2],[4],[5],[6]	15,000	[1]	25,000
Revolving Credit Facility Expiring December 15, 2026 [Member]
Revolving credit facilities	[2],[5],[6],[7]	300,000	[1]	300,000
Revolving Credit Facility Expiring September 1, 2025 [Member]
Revolving credit facilities	[2],[4],[5],[6],[7]	0	[1]	0
Revolving Credit Facility Expiring May 15, 2026 [Member]
Revolving credit facilities	[2],[5],[6],[7]	300,000	[1]	300,000
Revolving Credit Facility Expiring January 15, 2029 [Member]
Revolving credit facilities	[2],[5],[6],[7]	250,000	[1]	250,000
Revolving Credit Facility Expiring August 25, 2024 [Member]
Revolving credit facilities	[2],[5],[6],[7]	50,000	[1]	0
Revolving Credit Facility Expiring March 15, 2027 [Member]
Revolving credit facilities	[2],[5],[6],[7]	100,000	[1]	100,000
Revolving Credit Facility Expiring May 26, 2026 [Member]
Revolving credit facilities	[2],[5],[6]	0	[1]	0
Revolving Credit Facility Expiring February 15, 2028 [Member]
Revolving credit facilities	[2],[5],[6],[7]	300,000	[1]	0
Revolving Credit Facility Expiring May 17, 2027 [Member]
Revolving credit facilities	[2],[5],[6],[7]	$ 150,000	[1]	$ 0
[1]As of December 31, 2023, the Prime Rate was 8.50% and the Secured Overnight Financing Rate ("SOFR") was 5.38%.[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 8, "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 - Notes Payable - Sch_2

Note 10 - Notes Payable - Schedule of Notes Payable at Face Value and Notes Payable to Related Parties (Details) (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	[1]	Dec. 31, 2022	May 31, 2023	May 31, 2022	Jan. 31, 2021	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017	Oct. 31, 2015
Phoenix [Member]
Interest rate	8%		8%
Debt maturity	Aug. 26, 2024		Aug. 26, 2024
Revolving Credit Facility Expiring November 1, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	$ 65		$ 65
Revolving credit facility, expiration date	Nov. 01, 2025		Nov. 01, 2025
Revolving Credit Facility [Member]
Amount of securing assets	$ 2,252.9		$ 1,856.2
Interest rate	6.30%		5.10%
Revolving Credit Facility Expiring October 30, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	$ 50		$ 50							$ 50
Revolving credit facility, expiration date	Oct. 30, 2025		Oct. 30, 2025
Revolving Credit Facility Expiring December 15, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	$ 100		$ 100					$ 100
Revolving credit facility, expiration date	Dec. 15, 2025		Dec. 15, 2025
Revolving Credit Facility Expiring July 20, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	$ 50		$ 50						$ 50
Revolving credit facility, expiration date	Jul. 20, 2025		Jul. 20, 2025
Revolving Credit Facility Expiring December 11, 2024 [Member]
Revolving credit facility, maximum borrowing capacity	$ 20		$ 20				$ 20
Revolving credit facility, expiration date	Dec. 11, 2024		Dec. 11, 2024
Revolving Credit Facility Paid Off September 2023 [Member]
Revolving credit facility, maximum borrowing capacity	$ 200		$ 200
Revolving credit facility, pay off date	Sep. 30, 2023		Sep. 30, 2023
Revolving Credit Facility Paid Off November 2023 [Member]
Revolving credit facility, maximum borrowing capacity	$ 88.9		$ 88.9
Revolving credit facility, pay off date	Nov. 30, 2023		Nov. 30, 2023
Revolving Credit Facility Expiring October 15, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	$ 250		$ 250
Revolving credit facility, expiration date	Oct. 15, 2025		Oct. 15, 2025
Revolving Credit Facility Expiring July 31, 2026 [Member]
Revolving credit facility, maximum borrowing capacity	$ 35		$ 35			$ 35
Revolving credit facility, expiration date	Jul. 31, 2026		Jul. 31, 2026
Revolving Credit Facility Expiring December 15, 2026 [Member]
Revolving credit facility, maximum borrowing capacity	$ 300		$ 300
Revolving credit facility, expiration date	Dec. 15, 2026		Dec. 15, 2026
Revolving Credit Facility Expiring September 1, 2025 [Member]
Revolving credit facility, maximum borrowing capacity	$ 75		$ 75
Revolving credit facility, expiration date	Sep. 01, 2025		Sep. 01, 2025
Revolving Credit Facility Expiring May 15, 2026 [Member]
Revolving credit facility, maximum borrowing capacity	$ 300		$ 300
Revolving credit facility, expiration date	May 15, 2026		May 15, 2026
Revolving Credit Facility Expiring January 15, 2029 [Member]
Revolving credit facility, maximum borrowing capacity	$ 250		$ 250		$ 250
Revolving credit facility, expiration date	Jan. 15, 2029		Jan. 15, 2029
Revolving Credit Facility Expiring August 25, 2024 [Member]
Revolving credit facility, maximum borrowing capacity	$ 100		$ 100
Revolving credit facility, expiration date	Aug. 05, 2024		Aug. 05, 2024
Revolving Credit Facility Expiring March 15, 2027 [Member]
Revolving credit facility, maximum borrowing capacity	$ 100		$ 100
Revolving credit facility, expiration date	Mar. 15, 2027		Mar. 15, 2027
Revolving Credit Facility Expiring May 26, 2026 [Member]
Revolving credit facility, maximum borrowing capacity	$ 20		$ 20	$ 20
Revolving credit facility, expiration date	May 26, 2026		May 26, 2026
Revolving Credit Facility Expiring February 15, 2028 [Member]
Revolving credit facility, maximum borrowing capacity	$ 300		$ 300
Revolving credit facility, expiration date	Feb. 15, 2028		Feb. 15, 2028
Revolving Credit Facility Expiring May 17, 2027 [Member]
Revolving credit facility, maximum borrowing capacity	$ 150		$ 150
Revolving credit facility, expiration date	May 17, 2027		May 17, 2027
[1]As of December 31, 2023, the Prime Rate was 8.50% and the Secured Overnight Financing Rate ("SOFR") was 5.38%.

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingencies (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Assets	$ 2,706,445	$ 2,387,814
Customer Concentration Risk [Member] | Private Label Credit Receivable [Member]
Number of Major Customers	5
Customer Concentration Risk [Member] | Private Label Credit Receivable [Member] | Five Largest Retail Partners [Member]
Concentration Risk, Percentage	70%
Asset Pledged as Collateral [Member] | Contractual Obligations [Member]
Assets	$ 23,800
Unfunded Individual Credit Commitment [Member]
Other Commitment	2,500
Unfunded Outstanding Floor-Plan Financing Commitment [Member]
Other Commitment	10,200
Credit Protection Program [Member]
Loss Contingency, Estimate of Possible Loss	$ 75,200

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Effective Income Tax Rate Reconciliation, Percent	20.60%	9.80%
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 400
Deferred Tax Assets, Valuation Allowance	18,729	$ 20,699
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	35,199	22,626
Deferred Tax Assets, State Taxes	$ 26,550	28,796
Open Tax Year	2019 2020 2021 2022 2023
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 1,100	900
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	1,100	$ 900
Domestic Tax Authority [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	167,300
State and Local Jurisdiction [Member]
Deferred Tax Assets, Valuation Allowance	$ 18,200

Note 12 - Income Taxes - Schedu

Note 12 - Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current tax benefit, federal	$ 11,536	$ 4,352
Deferred tax (expense), federal	(34,056)	(16,623)
Total federal income tax (expense)	(22,520)	(12,271)
Current tax (expense)	(124)	(183)
Deferred tax benefit	10	3
Total foreign income tax (expense)	(114)	(180)
Current tax (expense) benefit	(191)	2,146
Deferred tax (expense)	(3,779)	(4,355)
Total state and other income tax (expense)	(3,970)	(2,209)
Total income tax (expense)	$ (26,604)	$ (14,660)

Note 12 - Income Taxes - Sche_2

Note 12 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statutory federal expense rate	21%	21%
Share-based compensation	(2.30%)	(10.50%)
Section 162(m) of the Code executive compensation deduction limitations	2.30%	0.20%
Net interest and penalties related to uncertain tax positions and unpaid tax liabilities	0.10%	0.10%
Interest expense on preferred stock classified as debt for tax purposes	(2.60%)	(2.30%)
Foreign taxes	(0.20%)	(0.20%)
State taxes, net of federal tax benefit	3.90%	2.70%
Valuation allowances changes affecting the provision for income taxes	(1.50%)	(1.30%)
Prior year provision to return reconciling items, tax effects of non-controlling interests, and other	(0.40%)	(0.10%)
Global intangible low-taxed income tax	0.30%	0.20%
Effective tax expense rate	20.60%	9.80%

Note 12 - Income Taxes - Sche_3

Note 12 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Capitalized research and experimentation expenditures and fixed assets	$ 1,612	$ 1,445
Provision for credit loss	1,791	1,716
Credit card and other loans receivable fair value election differences	54,208	70,966
Equity-based compensation	1,594	1,327
Accrued expenses	183	156
Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities	235	195
Federal net operating loss carry-forwards	35,199	22,626
Federal credit carry-forward	231	0
Foreign net operating loss carry-forward	221	304
Other	1,609	1,056
State tax benefits, primarily from net operating losses	26,550	28,796
Deferred tax assets, gross	123,433	128,587
Valuation allowances	(18,729)	(20,699)
Deferred tax assets, net of valuation allowances	104,704	107,888
Prepaid expenses and other	(1,096)	(1,030)
Equity in income of equity-method investee	(945)	(792)
Market discount on acquired marked discount bonds	(190,918)	(155,879)
Deferred costs	(24)	(641)
Deferred tax (liabilities), gross	(192,983)	(158,342)
Deferred tax (liabilities), net	$ (88,279)	$ (50,454)

Note 12 - Income Taxes - Unreco

Note 12 - Income Taxes - Unrecognized Tax Benefits Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ (22,692)	$ (605)
Reductions based on tax positions related to prior years	21,983	79
(Additions) based on tax positions related to prior years	0	(11,965)
(Additions) based on tax positions related to the current year	(29)	(10,201)
Balance	$ (738)	$ (22,692)

Note 13 - Net Income Attribut_3

Note 13 - Net Income Attributable to Controlling Interests Per Common Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Weighted Average Number of Shares, Unvested Share-based Payment Awards, Basic (in shares)	230,428	137,046
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	100,000	100,000
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

Note 13 - Net Income Attribut_4

Note 13 - Net Income Attributable to Controlling Interests Per Common Share - Summary of Earning Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Net income attributable to controlling interests		$ 102,845	$ 135,597
Preferred stock and preferred unit dividends and discount accretion		(25,198)	(25,076)
Net income attributable to common shareholders—basic		77,647	110,521
Effect of dilutive preferred stock dividends and discount accretion		2,400	2,400
Net income attributable to common shareholders—diluted		$ 80,047	$ 112,921
Basic (including unvested share-based payment awards) (1) (in shares)	[1]	14,504	14,629
Effect of dilutive stock compensation arrangements and exchange of preferred stock (in shares)		4,378	4,747
Diluted (including unvested share-based payment awards) (1) (in shares)	[1]	18,882	19,376
Net income attributable to common shareholders per common share—basic (in dollars per share)		$ 5.35	$ 7.55
Net income attributable to common shareholders per common share—diluted (in dollars per share)		$ 4.24	$ 5.83
[1]Shares related to unvested share-based payment awards included in our basic and diluted share counts were 230,428 for the year ended December 31, 2023, compared to 137,046 for the year ended December 31, 2022.

Note 14 - Stock-based Compens_3

Note 14 - Stock-based Compensation (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	Jan. 01, 2022	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation, Tax Charges to Additional Paid in Capital From Exercise and Vesting		$ 0	$ 0
Restricted Stock [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures (in shares)		148,546
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			105,360
Share-Based Payment Arrangement, Expensed and Capitalized, Amount		$ 3,700	$ 4,900
Share-Based Payment Arrangement, Expense		3,100	2,600
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 3,900
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		2 years 7 months 6 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 Payment Arrangement, Expense		$ 700	1,600
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		6 months
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)	0	0
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 100	$ 800
Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)		500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		47,111
The Fourth Amended 2014 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)		5,750,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		2,134,266

Note 14 - Stock-based Compens_4

Note 14 - Stock-based Compensation - Summary of Restricted Stock and Restricted Stock Units (Details) - Restricted Stock and Restricted Stock Units [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Outstanding (in shares) | shares	147,317
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 40.88
Issued (in shares) | shares	152,446
Issued, weighted average grant date fair value (in dollars per share) | $ / shares	$ 25.26
Vested (in shares) | shares	(51,638)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 33.51
Forfeited (in shares) | shares	(3,900)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 37.51
Outstanding (in shares) | shares	244,225
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 32.75

Note 14 - Stock-based Compens_5

Note 14 - Stock-based Compensation - Summary of Outstanding Options (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Outstanding (in shares) | shares	802,163
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 12.23
Exercised (in shares) | shares	(576,758)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 5.9
Expired/Forfeited (in shares) | shares	(1,999)
Expired/Forfeited, weighted average exercise price (in dollars per share) | $ / shares	$ 15.3
Outstanding (in shares) | shares	223,406
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 28.52
Outstanding, weighted average remaining contractual life (Year)	2 years 2 months 12 days
Outstanding, aggregate intrinsic value | $	$ 2,502,824
Exercisable (in shares) | shares	178,790
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 26.31
Exercisable, weighted average remaining contractual life (Year)	2 years 1 month 6 days
Exercisable, aggregate intrinsic value | $	$ 2,366,192

Note 14 - Stock-based Compens_6

Note 14 - Stock-based Compensation - Information of Stock Options Granted, Exercised and Vested (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Proceeds from exercise of stock options	$ 3,405	$ 3,731
Aggregate intrinsic value of options exercised	15,497	74,296
Grant date fair value of shares vested	$ 1,435	$ 1,802

Note 15 - Employee Benefit Pl_2

Note 15 - Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 748,734	$ 341,245
Employee Stock Purchase Plan, Percent of Wages Withheld, Maximum	10%
Employee Stock Purchase Plan, Max Annual Contribution by Employees	$ 10,000
Percent of Purchase Price to Company's Common Stock on Last Day of Offering Period	85%
Stock Issued During Period, Value, Employee Stock Purchase Plan	$ 108,351	$ 107,995
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)	3,929	3,280
Employee Stock Purchase Plan, Shares Authorized (in shares)	100,000
Employee Stock Purchase Plan, Employer Expense During Period	$ 35,691	$ 35,348

Note 16 - Related Party Trans_2

Note 16 - Related Party Transactions (Details Textual)		12 Months Ended
	Dec. 27, 2019 USD ($) shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2020 ft²	Nov. 26, 2014 USD ($)	Jun. 30, 2007 ft²
Related Party Transaction, Percent of Common Stock Purchase to Trigger Share Sale		50%
Debt Satisfied By Issuance of Series A Preferred Stock [Member]
Debt Conversion, Original Debt, Amount	$ 40,000,000
Series A Preferred Stock [Member]
Temporary Equity, Shares Issued (in shares) | shares	400,000	400,000	400,000
Chief Executive Officer [Member]
Area of Real Estate Property (Square Foot) | ft²				3,100		1,000
Chief Executive Officer [Member] | Operating Lease in Atlanta, Georgia [Member]
Related Party Transaction, Amounts of Transaction		$ 95,653	$ 62,422
Related Party Transaction, Aggregate Amount of Payments		40,184
Chief Executive Officer [Member] | Atlanticus Leased Employees by HBR [Member]
Related Party Transaction, Amounts of Transaction		$ 605,374	404,302
Dove Ventures, LLC [Member] | Senior Secured Term Loan Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 40,000,000
Axiom Bank [Member]
Related Party Transaction, Amounts of Transaction			$ 1,000,000