Enova International (ENVA) 10-Q 2 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Apr. 30, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	Enova International, Inc.
Entity Central Index Key	1,529,864
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Trading Symbol	ENVA
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		33,876,781

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Assets
Cash and cash equivalents	$ 69,900	$ 68,684	$ 97,030
Restricted cash	34,765	29,460	25,610
Loans and finance receivables, net	703,076	704,705	515,463
Income taxes receivable		4,092	3,004
Other receivables and prepaid expenses	22,164	23,817	18,059
Property and equipment, net	47,698	48,525	44,279
Goodwill	267,013	267,015	267,011
Intangible assets, net	4,058	4,325	5,136
Other assets	9,526	8,837	9,821
Total assets	1,158,200	1,159,460	985,413
Liabilities and Stockholders' Equity
Accounts payable and accrued expenses	70,473	77,123	70,485
Income taxes currently payable	257
Deferred tax liabilities, net	17,087	12,108	25,338
Long-term debt	754,650	788,542	631,117
Total liabilities	842,467	877,773	726,940
Commitments and contingencies (Note 10)
Stockholders' equity:
Common stock, $0.00001 par value, 250,000,000 shares authorized, 34,340,242, 33,596,007 and 33,932,673 shares issued and 33,862,388, 33,488,159 and 33,504,555 outstanding as of March 31, 2018 and 2017 and December 31, 2017, respectively	0	0	0
Preferred stock, $0.00001 par value, 25,000,000 shares authorized, no shares issued and outstanding
Additional paid in capital	32,671	29,781	20,766
Retained earnings	294,215	264,695	249,307
Accumulated other comprehensive loss	(4,322)	(7,086)	(10,440)
Treasury stock, at cost (477,854, 107,848 and 428,118 shares as of March 31, 2018 and 2017 and December 31, 2017, respectively)	(6,831)	(5,703)	(1,160)
Total stockholders' equity	315,733	281,687	258,473
Total liabilities and stockholders' equity	$ 1,158,200	$ 1,159,460	$ 985,413

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Restricted cash	$ 34,765	$ 29,460	$ 25,610
Loans and finance receivables, gross	817,359	827,749	598,717
Allowance for loan losses	114,283	123,044	83,254
Long-term debt	$ 217,125	$ 211,406	$ 145,449
Common stock, par value per share	$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares authorized	250,000,000	250,000,000	250,000,000
Common stock, shares issued	34,340,242	33,932,673	33,596,007
Common stock, shares outstanding	33,862,388	33,504,555	33,488,159
Preferred stock, par value per share	$ 0.00001	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	25,000,000	25,000,000	25,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Treasury stock, shares	477,854	428,118	107,848
Variable Interest Entity, Primary Beneficiary
Restricted cash	$ 26,746	$ 21,696	$ 17,815
Loans and finance receivables, gross	302,743	282,724	225,473
Allowance for loan losses	24,471	22,728	17,879
Long-term debt	217,125	211,406	145,449
Unamortized debt issuance cost	$ 2,666	$ 3,271	$ 1,419

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Revenue	$ 254,298	$ 192,263
Cost of Revenue	108,553	81,884
Gross Profit	145,745	110,379
Expenses
Marketing	27,736	19,583
Operations and technology	25,538	23,531
General and administrative	26,921	25,696
Depreciation and amortization	3,838	3,497
Total Expenses	84,033	72,307
Income from Operations	61,712	38,072
Interest expense, net	(19,673)	(17,222)
Foreign currency transaction (loss) gain	(2,088)	227
Loss on early extinguishment of debt	(4,710)
Income before Income Taxes	35,241	21,077
Provision for income taxes	7,343	7,225
Net Income	$ 27,898	$ 13,852
Net income per common share:
Basic	$ 0.83	$ 0.42
Diluted	$ 0.81	$ 0.41
Weighted average common shares outstanding:
Basic	33,669	33,372
Diluted	34,572	34,036

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2018	Mar. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Net Income		$ 27,898	$ 13,852
Other comprehensive gain (loss), net of tax:
Foreign currency translation gain	[1]	4,386	1,138
Reclassification of certain deferred tax effects	[2]	(1,622)
Total other comprehensive gain, net of tax		2,764	1,138
Comprehensive Income		$ 30,662	$ 14,990
[1]	Net of tax provision of $(1,601) and $(643) for the three months ended March 31, 2018 and 2017, respectively.
[2]	Amount reclassified from accumulated other comprehensive loss represents stranded tax effects resulting from the newly enacted federal corporate income tax rate under the Tax Cuts and Jobs Act. The amount of the reclassification is the difference between the historical corporate income tax rate and the newly enacted 21 percent corporate income tax rate. These amounts were recorded to retained earnings on the consolidated balance sheets. See Note 1 for additional information.

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Tax provision of foreign currency translation gain	$ (1,601)	$ (643)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total		Common Stock	Additional Paid in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock
Balance at Dec. 31, 2016	$ 241,699			$ 18,446	$ 235,455	$ (11,578)	$ (624)
Balance, in shares at Dec. 31, 2016			33,365,000				(71,000)
Stock-based compensation expense	2,320			2,320
Shares issued under stock-based plans, in shares			231,000
Net income	13,852				13,852
Foreign currency translation gain (loss), net of tax	1,138	[1]				1,138
Purchases of treasury shares, at cost	(536)						$ (536)
Treasury Stock Shares Acquired							(37,000)
Balance at Mar. 31, 2017	$ 258,473			20,766	249,307	(10,440)	$ (1,160)
Balance, in shares at Mar. 31, 2017	33,596,007		33,596,007				(107,848)
Balance at Dec. 31, 2017	$ 281,687			29,781	264,695	(7,086)	$ (5,703)
Balance, in shares at Dec. 31, 2017	33,932,673		33,932,673				(428,118)
Stock-based compensation expense	$ 2,433			2,433
Shares issued under stock-based plans	457			457
Shares issued under stock-based plans, in shares			407,000
Net income	27,898				27,898
Foreign currency translation gain (loss), net of tax	4,386	[1]				4,386
Purchases of treasury shares, at cost	(1,128)						$ (1,128)
Treasury Stock Shares Acquired							(50,000)
Reclassification of certain deferred tax effects	1,622	[2]			1,622	(1,622)
Balance at Mar. 31, 2018	$ 315,733			$ 32,671	$ 294,215	$ (4,322)	$ (6,831)
Balance, in shares at Mar. 31, 2018	34,340,242		34,340,242				(477,854)
[1]	Net of tax provision of $(1,601) and $(643) for the three months ended March 31, 2018 and 2017, respectively.
[2]	Amount reclassified from accumulated other comprehensive loss represents stranded tax effects resulting from the newly enacted federal corporate income tax rate under the Tax Cuts and Jobs Act. The amount of the reclassification is the difference between the historical corporate income tax rate and the newly enacted 21 percent corporate income tax rate. These amounts were recorded to retained earnings on the consolidated balance sheets. See Note 1 for additional information.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash Flows from Operating Activities
Net Income	$ 27,898	$ 13,852
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,838	3,497
Amortization of deferred loan costs and debt discount	1,541	1,609
Cost of revenue	108,553	81,884
Stock-based compensation expense	2,433	2,320
Loss on early extinguishment of debt	4,710
Deferred income taxes, net	3,388	10,400
Other	55
Changes in operating assets and liabilities:
Finance and service charges on loans and finance receivables	2,346	9,418
Other receivables and prepaid expenses	2,015	1,203
Accounts payable and accrued expenses	(8,124)	(1,032)
Current income taxes	4,349	(3,286)
Net cash provided by operating activities	153,002	119,865
Cash Flows from Investing Activities
Loans and finance receivables originated or acquired	(378,099)	(273,990)
Loans and finance receivables repaid	270,018	228,188
Purchases of property and equipment	(3,349)	(2,156)
Other investing activities	24	2,367
Net cash used in investing activities	(111,406)	(45,591)
Cash Flows from Financing Activities
Borrowings under revolving line of credit	32,000
Repayments under revolving line of credit	(24,000)
Borrowings under securitization facility	55,300	22,700
Repayments under securitization facility	(49,581)	(42,670)
Repayments of senior notes	(50,000)
Debt prepayment penalty paid	(3,656)
Proceeds from exercise of stock options	457
Treasury shares purchased	(1,128)	(536)
Net cash used in financing activities	(40,608)	(20,506)
Effect of exchange rates on cash, cash equivalents and restricted cash	5,533	2,632
Net increase in cash, cash equivalents and restricted cash	6,521	56,400
Cash, cash equivalents and restricted cash at beginning of year	98,144	66,240
Cash, cash equivalents and restricted cash at end of period	104,665	122,640
Supplemental Disclosures
Loans and finance receivables renewed	$ 84,544	$ 68,183

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies	1. Significant Accounting Policies Basis of Presentation The consolidated financial statements of the Company reflect the historical results of operations and cash flows of the Company during each respective period. The consolidated financial statements include goodwill and intangible assets arising from businesses previously acquired. The financial information included herein may not be indicative of the consolidated financial position, operating results, changes in stockholders’ equity and cash flows of the Company in the future. Intercompany transactions are eliminated. Certain amounts in the consolidated financial statements for prior years have been reclassified to conform to the current consolidated financial statement presentation. The Company operates an internet-based lending platform to serve customers in need of cash to fulfill their financial responsibilities. Through a network of direct and indirect marketing channels, the Company offers funds to its customers through a variety of unsecured loan and finance receivable products. The business is operated primarily through the internet to provide convenient, fully-automated financial solutions to its customers. The Company originates, arranges, guarantees or purchases consumer loans and provides financing to small businesses through a line of credit account, installment loan or receivables purchase agreement product (“RPAs”). Consumer loans include short-term loans, line of credit accounts and installment loans. RPAs represent a right to receive future receivables from a small business. “Loans and finance receivables” include consumer loans, small business lines of credit, small business installment loans and RPAs. The Company consolidates any variable interest entity (“VIE”) where it has been determined it is the primary beneficiary. The primary beneficiary is the entity which has both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance as well as the obligation to absorb losses or receive benefits of the entity that could potentially be significant to the VIE. The consolidated financial statements presented as of March 31, 2018 and 2017 and for the three-month periods ended March 31, 2018 and 2017 are unaudited but, in management’s opinion, include all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for such interim periods. Operating results for the three-month period are not necessarily indicative of the results that may be expected for the full fiscal year. These consolidated financial statements and related notes should be read in conjunction with the Company’s audited consolidated financial statements as of December 31, 2017 and 2016 and for the years ended December 31, 2017, 2016 and 2015 and related notes, which are included on Form 10-K filed with the SEC on February 26, 2018. Restricted Cash The Company includes funds to be used for future debt payments relating to its securitization transactions and escrow deposits in restricted cash. Cash, Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash to amounts reported within the consolidated balance sheet (in thousands): March 31, 2018 2017 Cash and cash equivalents $ 69,900 $ 97,030 Restricted cash 34,765 25,610 Total cash, cash equivalents and restricted cash $ 104,665 $ 122,640 Revenue Recognition The Company recognizes revenue based on the financing products and services it offers and on loans it acquires. “Revenue” in the consolidated statements of income includes: interest income, finance charges, fees for services provided through the Company’s credit services organization and credit access business programs (“CSO programs”) (“CSO fees”), revenue on RPAs, service charges, draw fees, minimum billing fees, purchase fees, origination fees, late fees and non-sufficient funds fees as permitted by applicable laws and pursuant to the agreement with the customer. For short-term loans that the Company offers, interest and finance charges are recognized on an effective yield basis over the term of the loan. For line of credit accounts, interest is recognized over the reporting period based upon the balance outstanding and the contractual interest rate, draw fees are recognized on an effective yield basis over the estimated outstanding period of the draw, and minimum billing fees are recognized when assessed to the customer. For installment loans, interest and origination fees are recognized on an effective yield basis over the term of the loan. For RPAs, revenue and purchase fees are recognized on an effective yield basis over the projected delivery term of the agreements and fees are recognized when assessed. CSO fees are recognized on an effective yield basis over the term of the loan. Late and nonsufficient funds fees are recognized when assessed to the customer. Direct costs associated with originating loans and purchasing RPAs, such as third-party customer acquisition costs, are deferred and amortized against revenue on an effective yield basis over the term of the loan or Goodwill Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. In accordance with Accounting Standards Codification (“ASC”) 350, Goodwill, The Company first assesses qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. In assessing the qualitative factors, management considers relevant events and circumstances including but not limited to macroeconomic conditions, industry and market environment, overall financial performance of the Company, cash flow from operating activities, market capitalization and stock price. If the Company determines that the two-step quantitative impairment test is required, management uses the income approach to complete its annual goodwill assessment. The income approach uses future cash flows and estimated terminal values for the Company that are discounted using a market participant perspective to determine the fair value, which is then compared to the carrying value to determine if there is impairment. The income approach includes assumptions about revenue growth rates, operating margins and terminal growth rates discounted by an estimated weighted-average cost of capital derived from other publicly-traded companies that are similar but not identical from an operational and economic standpoint. The Company completed its annual assessment of goodwill as of June 30, 2017 based on qualitative factors and determined that the fair value of its goodwill exceeded carrying value, and, as a result, no impairment existed at that date. Although no goodwill impairment was noted, there can be no assurances that future goodwill impairments will not occur. Reclassification of Accumulated Other Comprehensive Income to Net Income In May 2009 and October 2009, the Company began providing services in Australia and Canada under the brand name DollarsDirect. Due to the small size of the Australian and Canadian markets and our limited operations there, we decided to exit those markets in 2016 and reallocate our resources to our other existing businesses. As a result, we stopped originating loans in those countries and have wound down our loan portfolios. During the quarter ended March 31, 2018, the Company continued the liquidation process of the legal entities related to Australia and Canada and recorded a $2.3 million loss to “Foreign currency transaction (loss) gain” in the consolidated statements of income to recognize the cumulative translation adjustment balance that had been previously recorded to “Accumulated other comprehensive loss” on the consolidated balance sheets. Adopted In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-02, Income Statement - Reporting Comprehensive Income, (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In May 2017, the FASB issued ASU 2017-09, Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting In January 2017, the FASB issued ASU 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets, Revenue from Contracts with Customers (Topic 606) In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805) – Clarifying the Definition of a Business In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230), Restricted Cash Statement of Cash Flows, In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016‑01”), which requires that equity investments, except for those accounted for under the equity method or those that result in consolidation of the investee, be measured at fair value, with subsequent changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. ASU 2016-01 also impacts the presentation and disclosure requirements for financial instruments. ASU 2016-01 is effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted ASU 2016-01 as of January 1, 2018. The adoption of ASU 2016-01 did not have a material effect on the Company’s consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) Accounting Standards to be Adopted in Future Periods In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350) – Simplifying the Test for Goodwill Impairment In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842)

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2018
Business Combinations [Abstract]
Acquisitions	2. Acquisitions On June 23, 2015, the Company completed the purchase of certain assets of a company operating as The Business Backer, LLC, which purchases discounted future accounts receivables from small businesses in the United States through RPAs, which provide working capital for small businesses. The total consideration of $26.4 million was comprised of $17.7 million in cash at closing, a $3.0 million promissory note (included in “Accounts payable and accrued expenses” in the consolidated balance sheets) and estimated contingent consideration of $5.7 million based on future earn-out opportunities. The contingent purchase consideration was recorded at its estimated fair value at the date of acquisition based upon the Company’s assessment of the probable earnings attributable to the business as defined in the purchase agreement. To the extent operating results exceed the Company’s estimate, additional contingent consideration would be due, however the total consideration paid may not exceed $71 million. The contingent purchase consideration is revalued each reporting period with changes in fair value of the contingent consideration obligations recognized as a gain or loss on fair value remeasurement in our consolidated statements of income. The fair value of the contingent purchase consideration was remeasured as of December 31, 2016 and a gain from the fair value remeasurement of $3.3 million was recognized. Based on future expected earnings, the Company did not expect to pay any additional contingent consideration and recorded an adjustment to write-off the remaining liability in 2017. This purchase was not material to the Company’s consolidated financial statements. The operating results of the purchased assets, which were not material, have been included in the Company’s consolidated financial statements from the date of acquisition.

Loans and Finance Receivables,

Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables	3. Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables Revenue generated from the Company’s loans and finance receivables for the three months ended March 31, 2018 and 2017 was as follows (dollars in thousands): Three Months Ended March 31, 2018 2017 Short-term loans $ 53,375 $ 47,423 Line of credit accounts 78,309 59,459 Installment loans and RPAs 122,108 85,083 Total loans and finance receivables revenue 253,792 191,965 Other 506 298 Total revenue $ 254,298 $ 192,263 Current and Delinquent Loans and Finance Receivables The Company classifies its loans and finance receivables as either current or delinquent. Short-term loans are considered delinquent when payment of an amount due is not made as of the due date. If a line of credit account or installment loan customer misses one payment, that payment is considered delinquent and the balance of the loan is considered current. If a line of credit account or installment loan customer does not make two consecutive payments, the entire account or loan is classified as delinquent and placed on a non-accrual status. The Company allows for normal payment processing time before considering a loan delinquent but does not provide for any additional grace period. The Company does not accrue interest on delinquent loans and does not resume accrual of interest on a delinquent loan unless it is returned to current status. In addition, delinquent loans generally may not be renewed, and if, during its attempt to collect on a delinquent loan, the Company allows additional time for payment through a payment plan or a promise to pay, it is still considered delinquent. Generally, all payments received are first applied against accrued but unpaid interest and fees and then against the principal balance of the loan. Allowance and Liability for Estimated Losses on Loans and Finance Receivables The Company monitors the performance of its loan and finance receivable portfolios and maintains either an allowance or liability for estimated losses on loans and finance receivables (including revenue, fees and/or interest) at a level estimated to be adequate to absorb losses inherent in the portfolio. The allowance for losses on the Company’s owned loans and finance receivables reduces the outstanding loans and finance receivables balance in the consolidated balance sheets. The liability for estimated losses related to loans guaranteed under its CSO programs is initially recorded at fair value and is included in “Accounts payable and accrued expenses” in the consolidated balance sheets. In determining the allowance or liability for estimated losses on loans and finance receivables, the Company applies a documented systematic methodology. In calculating the allowance or liability for receivable losses, outstanding loans and finance receivables are divided into discrete groups of short-term loans, line of credit accounts, installment loans and RPAs and are analyzed as current or delinquent. Increases in either the allowance or the liability, net of charge-offs and recoveries, are recorded as a “Cost of revenue” in the consolidated statements of income. The allowance or liability for short-term loans classified as current is based on historical loss rates adjusted for recent default trends for current loans. For delinquent short-term loans, the allowance or liability is based on a six-month rolling average of loss rates by stage of collection. For line of credit account, installment loan and RPA portfolios, the Company generally uses either a migration analysis or roll-rate based methodology to estimate losses inherent in the portfolio. The allowance or liability calculation under the migration analysis and roll-rate methodology is based on historical charge-off experience and the loss emergence period, which represents the average amount of time between the first occurrence of a loss event and the charge-off of a loan or RPA. The factors the Company considers to assess the adequacy of the allowance or liability include past due performance, historical behavior of monthly vintages, underwriting changes and recent trends in delinquency in the migration analysis. The roll-rate methodology is based on delinquency status, payment history and recency factors to estimate future charge-offs. The Company fully reserves for loans and finance receivables once the receivable or a portion of the receivable has been classified as delinquent for 60 consecutive days and generally charges off loans and finance receivables between 60 – 65 days delinquent. If a loan or finance receivable is deemed uncollectible before it is fully reserved, it is charged off at that point. Loans and finance receivables classified as delinquent generally have an age of one to 64 days from the date any portion of the receivable became delinquent, as defined above. Recoveries on loans and finance receivables previously charged to the allowance are credited to the allowance when collected. The components of Company-owned loans and finance receivables at March 31, 2018 and 2017 and December 31, 2017 were as follows (dollars in thousands): As of March 31, 2018 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Current receivables $ 39,339 $ 152,114 $ 543,435 $ 734,888 Delinquent receivables: Delinquent payment amounts (1) — 6,624 2,143 8,767 Receivables on non-accrual status 26,519 2,185 45,000 73,704 Total delinquent receivables 26,519 8,809 47,143 82,471 Total loans and finance receivables, gross 65,858 160,923 590,578 817,359 Less: Allowance for losses (19,136 ) (27,120 ) (68,027 ) (114,283 ) Loans and finance receivables, net $ 46,722 $ 133,803 $ 522,551 $ 703,076 As of March 31, 2017 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Current receivables $ 33,272 $ 114,820 $ 391,117 $ 539,209 Delinquent receivables: Delinquent payment amounts (1) — 3,869 2,397 6,266 Receivables on non-accrual status 19,933 5,809 27,500 53,242 Total delinquent receivables 19,933 9,678 29,897 59,508 Total loans and finance receivables, gross 53,205 124,498 421,014 598,717 Less: Allowance for losses (15,161 ) (21,765 ) (46,328 ) (83,254 ) Loans and finance receivables, net $ 38,044 $ 102,733 $ 374,686 $ 515,463 As of December 31, 2017 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Current receivables $ 45,552 $ 161,070 $ 537,634 $ 744,256 Delinquent receivables: Delinquent payment amounts (1) — 7,696 3,635 11,331 Receivables on non-accrual status 28,120 1,302 42,740 72,162 Total delinquent receivables 28,120 8,998 46,375 83,493 Total loans and finance receivables, gross 73,672 170,068 584,009 827,749 Less: Allowance for losses (19,917 ) (31,148 ) (71,979 ) (123,044 ) Loans and finance receivables, net $ 53,755 $ 138,920 $ 512,030 $ 704,705 (1) Represents the delinquent portion of installment loans and line of credit account balances for customers that have only missed one payment and RPA customers who have not delivered agreed upon receivables. See “Current and Delinquent Loans and Finance Receivables” above for additional information. Changes in the allowance for losses for the Company-owned loans and finance receivables and the liability for losses on the Company’s guarantees of third-party lender-owned loans during the three months ended March 31, 2018 and 2017 were as follows (dollars in thousands): Three Months Ended March 31, 2018 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Allowance for losses for Company-owned loans and finance receivables: Balance at beginning of period $ 19,917 $ 31,148 $ 71,979 $ 123,044 Cost of revenue 21,167 25,383 62,851 109,401 Charge-offs (28,485 ) (32,807 ) (81,206 ) (142,498 ) Recoveries 6,272 3,396 14,125 23,793 Effect of foreign currency translation 265 — 278 543 Balance at end of period $ 19,136 $ 27,120 $ 68,027 $ 114,283 Liability for third-party lender-owned loans: Balance at beginning of period $ 2,105 $ — $ 153 $ 2,258 Increase (decrease) in liability (844 ) — (4 ) (848 ) Balance at end of period $ 1,261 $ — $ 149 $ 1,410 Three Months Ended March 31, 2017 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Allowance for losses for Company-owned loans and finance receivables: Balance at beginning of period $ 17,770 $ 26,594 $ 54,581 $ 98,945 Cost of revenue 16,274 19,831 46,588 82,693 Charge-offs (24,379 ) (28,464 ) (65,322 ) (118,165 ) Recoveries 5,404 3,804 10,143 19,351 Effect of foreign currency translation 92 — 338 430 Balance at end of period $ 15,161 $ 21,765 $ 46,328 $ 83,254 Liability for third-party lender-owned loans: Balance at beginning of period $ 1,716 $ — $ 280 $ 1,996 Increase (decrease) in liability (672 ) — (137 ) (809 ) Balance at end of period $ 1,044 $ — $ 143 $ 1,187 Guarantees of Consumer Loans In connection with its CSO programs, the Company guarantees consumer loan payment obligations to unrelated third-party lenders for short-term and installment loans and is required to purchase any defaulted loans it has guaranteed. The guarantee represents an obligation to purchase specific loans that go into default. As of March 31, 2018 and 2017 and December 31, 2017, the amount of consumer loans guaranteed by the Company was $26.6 million, $22.5 million and $34.1 million, respectively, representing amounts due under consumer loans originated by third-party lenders under the CSO programs. The estimated fair value of the liability for estimated losses on consumer loans guaranteed by the Company of $1.4 million, $1.2 million and $2.3 million, as of March 31, 2018 and 2017 and December 31, 2017, respectively, is included in “Accounts payable and accrued expenses” in the consolidated balance sheets. Bank Program Loans In order to leverage its online lending platform, the Company launched a program with a bank in 2016 to provide technology, marketing services, and loan servicing for near-prime unsecured consumer installment loans. Under the program, the Company receives marketing and servicing fees while the bank receives an origination fee. The bank has the ability to sell the loans it originates to the Company. The Company does not guarantee the performance of the loans originated by the bank.

Investment in Unconsolidated In

Investment in Unconsolidated Investee	3 Months Ended
	Mar. 31, 2018
Investments All Other Investments [Abstract]
Investment in Unconsolidated Investee	4. Investment in Unconsolidated Investee The Company records an investment in the preferred stock of a privately-held developing financial services entity under the cost method. The carrying value of the Company’s investment in this unconsolidated investee was $6.7 million as of March 31, 2018 and 2017 and December 31, 2017, and was held in “Other assets” in the Company’s consolidated balance sheets. The Company evaluates this investment for impairment if an event occurs or circumstances change that would more likely than not reduce the fair value of the investment below carrying value. Based on the Company’s evaluation of this investment at March 31, 2018, the Company determined that an impairment loss was not probable at that date.

Long-term Debt

Long-term Debt	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Long-term Debt	5. Long-term debt The Company’s long-term debt instruments and balances outstanding as of March 31, 2018 and 2017 and December 31, 2017 were as follows (dollars in thousands): March 31, December 31, 2018 2017 2017 Securitization notes $ 217,125 $ 145,449 $ 211,406 Revolving line of credit 8,000 — — 9.75% senior notes due 2021 293,044 495,824 342,558 8.50% senior notes due 2024 250,000 — 250,000 Subtotal 768,169 641,273 803,964 Less: Long-term debt issuance costs (13,519 ) (10,156 ) (15,422 ) Total long-term debt $ 754,650 $ 631,117 $ 788,542 8.50% Senior Unsecured Notes Due 2024 On September 1, 2017, the Company issued and sold $250.0 million in aggregate principal amount of 8.50% Senior Notes due 2024 (the “2024 Senior Notes”). The 2024 Senior Notes were sold to qualified institutional buyers in accordance with Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”) and outside the United States pursuant to Regulation S under the Securities Act. The 2024 Senior Notes bear interest at a rate of 8.50% annually on the principal amount payable semi-annually in arrears on March 1 and September 1 of each year, beginning on March 1, 2018. The 2024 Senior Notes were sold at a price of 100%. The 2024 Senior Notes will mature on September 1, 2024. The 2024 Senior Notes are unsecured debt obligations of the Company, and are unconditionally guaranteed by certain of the Company’s domestic subsidiaries. The 2024 Senior Notes are redeemable at the Company’s option, in whole or in part, (i) at any time prior to September 1, 2020 at 100% of the aggregate principal amount of 2024 Senior Notes redeemed plus the applicable “make whole” premium specified in the indenture that governs the Company’s 2024 Notes (the "2024 Senior Notes Indenture"), plus accrued and unpaid interest, if any, to the redemption date and (ii) at any time on or after September 1, 2020 at the premium, if any, specified in the 2024 Senior Notes Indenture that will decrease over time, plus accrued and unpaid interest, if any, to the redemption date. In addition, prior to September 1, 2020, at its option, the Company may redeem up to 40% of the aggregate principal amount of the 2024 Senior Notes at a redemption price of 108.5% of the aggregate principal amount of 2024 Senior Notes redeemed, plus accrued and unpaid interest, if any, to the redemption date, with the proceeds of certain equity offerings as described in the 2024 Senior Notes Indenture. The 2024 Senior Notes and the related guarantees have not been and will not be registered under the Securities Act, or the securities laws of any state or other jurisdiction, and may not be offered or sold in the United States without registration or an applicable exemption from the registration requirements of the Securities Act and applicable state securities or blue sky laws and foreign securities laws. The Company used the net proceeds of the 2024 Senior Notes offering to retire a portion of its outstanding 9.75% senior notes due 2021, to pay the related accrued interest, premiums, fees and expenses associated therewith and for general corporate purposes, which may include working capital and future repurchases of its outstanding debt securities. As of March 31, 2018 and December 31, 2017, the carrying amount of the 2024 Senior Notes was $243.1 million and $242.8 million, respectively, which includes unamortized issuance costs of $6.9 million and $7.2 million, respectively. The issuance costs are being amortized to interest expense over a period of seven years, through the maturity date of September 1, 2024. The total interest expense recognized was $5.6 million of which $0.3 million represented the non-cash amortization of the issuance costs Consumer Loan Securitization 2016-1 Facility On January 15, 2016, the Company and certain of its subsidiaries entered into a receivables securitization (as amended, the “2016-1 Securitization Facility”) with certain purchasers, Jefferies Funding LLC, as administrative agent (the “Administrative Agent”) and Bankers Trust Company, as indenture trustee and securities intermediary (the “Indenture Trustee”). The 2016-1 Securitization Facility securitizes unsecured consumer installment loans (“Receivables”) that have been, or will be, originated or acquired under the Company’s NetCredit brand by several of the Company’s subsidiaries On October 20, 2017 (the “Amendment Closing Date”), the Company and certain of its subsidiaries amended and restated the 2016‑1 Securitization Facility (the “Amended Facility”). The counterparties to the Amended Facility included certain purchasers, the Administrative Agent and the Indenture Trustee. The Amended Facility relates to Receivables that have been and will be originated or acquired under the Company’s NetCredit brand and that meet specified eligibility criteria. The eligible Receivables that were owned by the Issuer remained in the Amended Facility and the ineligible Receivables were removed. Under the Amended Facility, additional eligible Receivables may be sold to the Issuer and serviced by another subsidiary of the Company. In connection with the amendment and restatement, all of the outstanding notes issued by the Issuer prior to the Amendment Closing Date were redeemed and the Issuer issued an initial term note with an initial principal amount of $181.1 million (the “2017 Initial Term Note”) and variable funding notes (the “2017 Variable Funding Notes”) with an aggregate committed availability of $75 million per quarter with an option to increase the commitment to $90 million with the consent of the holders of the 2017 Variable Funding Notes. As described below, the Issuer will subsequently issue term notes (the “2017 Term Notes” and, together with the 2017 Initial Term Note and the 2017 Variable Funding Notes the “2017 Securitization Notes”) at the end of each calendar quarter. The maximum principal amount of the 2017 Securitization Notes that may be outstanding at any time under the Amended Facility is $275 million. On each of January 2, 2018, April 2, 2018, July 2, 2018, October 1, 2018, December 31, 2018 and April 1, 2019, the Receivables financed under the 2017 Variable Funding Notes were or will be allocated to a 2017 Term Note, which 2017 Term Note will be issued to the holders of the 2017 Variable Funding Notes and the 2017 Variable Funding Note on such date will be reduced to zero. The 2017 Securitization Notes are non-recourse to the Company and mature at various dates, the latest of which will be April 15, 2022 (the “2017 Final Maturity Date”). The 2017 Securitization Notes are issued pursuant to an amended and restated indenture, dated as of the Amendment Closing Date, between the Issuer and the Indenture Trustee. The 2017 Securitization Notes bear interest at a rate per annum equal to One-Month LIBOR (subject to a floor) plus 7.50%. In addition, the Issuer paid certain customary upfront closing fees to the Administrative Agent and will pay customary annual commitment and other fees to the purchasers under the Amended Facility. Subject to certain exceptions, the Issuer is not permitted to prepay or redeem any of the 2017 Securitization Notes prior to April 15, 2019 except for a one-time prepayment of the 2017 Securitization Notes related to a removal of Receivables in an amount no greater than $100 million. Following such date, the Issuer is permitted to voluntarily prepay any of the 2017 Securitization Notes, subject to an optional redemption premium. Interest and principal payments on the 2017 Securitization Notes will be made monthly. Any remaining amounts outstanding will be payable no later than the 2017 Final Maturity Date. All amounts due under the 2017 Securitization Notes are secured by all of the Issuer’s assets, which include the Receivables transferred to the Issuer, related rights under the Receivables, specified bank accounts and certain other related collateral. The Amended Facility documents contain customary provisions for securitizations, including: representations and warranties as to the eligibility of the Receivables and other matters; indemnification for specified losses not including losses due to the inability of consumers to repay their loans; covenants regarding special purpose entity matters and other subjects; and default and termination provisions which provide for the acceleration of the 2017 Securitization Notes under the Amended Facility in circumstances including, but not limited to, failure to make payments when due, servicer defaults, certain insolvency events, breaches of representations, warranties or covenants, failure to maintain the security interest in the receivables, and defaults under other material indebtedness. On October 25, 2017, the Issuer and the Indenture Trustee amended the Amended Facility to permit a holder of a 2017 Term Note or the 2017 Initial Term Note to exchange such notes for notes with an alternative structure with terms not materially different to the Issuer than the exchanged Term Notes or Initial Term Notes. As of March 31, 2018 and 2017 December 31, 2017 three months ended March 31, 2018 and 2017 2016-2 Facility On December 1, 2016, the Company and certain of its subsidiaries entered into a receivables securitization (the “2016‑2 Facility”) with Redpoint Capital Asset Funding, LLC, as lender (the “Lender”). The 2016‑2 Facility securitizes unsecured consumer installment loans (“Redpoint Receivables”) that have been and will be originated or acquired under the Company’s NetCredit brand by several of the Company’s subsidiaries and that meet specified eligibility criteria, including that the annual percentage rate for each securitized consumer loan is greater than or equal to 90%. Under the 2016‑2 Facility, Redpoint Receivables are sold to a wholly-owned special purpose subsidiary of the Company (the “Debtor”) and serviced by another subsidiary of the Company. The Debtor has issued a revolving note with an initial maximum principal balance of $20.0 million (the “Initial Facility Size”), which is required to be secured by $25.0 million in unsecured consumer loans. The Initial Facility Size may be increased under the 2016‑2 Facility to $40 million. The 2016‑2 Facility is non-recourse to the Company and matures on December 1, 2019. The 2016‑2 Facility is governed by a loan and security agreement, dated as of December 1, 2016, between the Lender and the Debtor. The 2016‑2 Facility bears interest at a rate per annum equal to LIBOR (subject to a floor) plus an applicable margin, which rate per annum was initially 12.50%. In addition, the Debtor paid certain customary upfront closing fees to the Lender. Interest payments on the 2016‑2 Facility will be made monthly. Subject to certain exceptions, the Debtor is not permitted to prepay the 2016‑2 Facility prior to October 1, 2018. Following such date, the Debtor is permitted to voluntarily prepay the 2016‑2 Facility without penalty. Any remaining amounts outstanding will be payable no later than December 1, 2019. All amounts due under the 2016‑2 Facility are secured by all of the Debtor’s assets, which include the Redpoint Receivables transferred to the Debtor, related rights under the Redpoint Receivables, a bank account and certain other related collateral. The 2016‑2 Facility documents contain customary provisions for securitizations, including: representations and warranties as to the eligibility of the Redpoint Receivables and other matters; indemnification for specified losses not including losses due to the inability of consumers to repay the related Receivables; and default and termination provisions which provide for the acceleration of the 2016‑2 Facility in circumstances including, but not limited to, failure to make payments when due, certain insolvency events, breaches of representations, warranties or covenants, failure to maintain the security interest in the receivables and defaults under other material indebtedness of the Debtor. As of March 31, 2018 and 2017 and December 31, 2017, the carrying amount of the 2016‑2 Facility was $15.1 million, $12.1 million and $15.1 million, respectively. In connection with the issuance of the 2016‑2 Facility, the Company incurred debt issuance costs of approximately $0.2 million. The unamortized balance of these costs as of March 31, 2018 is included in “Other assets” in the consolidated balance sheets. These costs are being amortized to interest expense over a period of 36 months, the term of the 2016‑2 Facility. The total interest expense recognized was $0.6 million and $0.5 million for the three months ended March 31, 2018 and 2017, respectively. Revolving Credit Facilities 2017 Credit Agreement On June 30, 2017, the Company and certain of its operating subsidiaries entered into an asset-backed secured revolving credit agreement with a syndicate of banks including TBK Bank, SSB (“TBK”), as Administrative Agent and Collateral Agent, Jefferies Finance LLC and TBK as Joint Lead Arrangers and Joint Lead Bookrunners, and Green Bank, N.A., as Lender (the “2017 Credit Agreement”). The 2017 Credit Agreement is secured by domestic receivables and replaced the 2014 Credit Agreement. The borrowing limit in the 2017 Credit Agreement is $40 million and its maturity date is May 1, 2020. The Company had outstanding borrowings of $8.0 million under the 2017 Credit Agreement as of March 31, 2018. There were no outstanding borrowings under the 2017 Credit Agreement as of December 31, 2017. The 2017 Credit Agreement provides for a revolving credit line with interest on borrowings under the facility at prime rate plus 1.00%. As of March 31, 2018 the interest rate on the outstanding balance was 5.75%. In addition, the 2017 Credit Agreement provides for payment of a commitment fee calculated with respect to the unused portion of the line, and ranges from 0.30% per annum to 0.50% per annum depending on usage. A portion of the revolving credit facility, up to a maximum of $20 million, is available for the issuance of letters of credit. The Company had outstanding letters of credit under the 2017 Credit Agreement of $8.0 million as of each of March 31, 2018 and December 31, 2017. The 2017 Credit Agreement provides for certain prepayment penalties if it is terminated on or before its first and second anniversary date, subject to certain exceptions. The 2017 Credit Agreement contains certain limitations on the incurrence of additional indebtedness, investments, the attachment of liens to the Company’s property, the amount of dividends and other distributions, fundamental changes to the Company or its business and certain other activities of the Company. The 2017 Credit Agreement contains standard financial covenants for a facility of this type based on a leverage ratio and a fixed charge coverage ratio. The 2017 Credit Agreement also provides for customary affirmative covenants, including financial reporting requirements, and certain events of default, including payment defaults, covenant defaults and other customary defaults. In connection with the issuance of the 2017 Credit Agreement, as amended, the Company incurred debt issuance costs of approximately $2.2 million, which primarily consisted of underwriting fees and legal expenses. The unamortized balance of these costs as of March 31, 2018 is included in “Other assets” in the consolidated balance sheets. These costs are being amortized to interest expense over a period of 34 months, the term of the 2017 Credit Agreement. 2014 Credit Agreement On May 14, 2014, the Company and certain of its subsidiaries as guarantors entered into a credit agreement among the Company, the guarantors, Jefferies Finance LLC as administrative agent and Jefferies Group LLC as lender (the “2014 Credit Agreement”). The 2014 Credit Agreement was terminated on June 30, 2017. The Company had no outstanding borrowings under the 2014 Credit Agreement as of March 31, 2017. The 2014 Credit Agreement also included a sub-limit of up to $20.0 million for standby or commercial letters of credit. In the event that an amount was paid by the issuing bank under a letter of credit, it would have been due and payable by the Company on demand. The Company had outstanding letters of credit under the 2014 Credit Agreement of $6.0 million as of March 31, 2017 In connection with the issuance of the 2014 Credit Agreement, as amended, the Company incurred debt issuance costs of approximately $1.6 million, which primarily consisted of underwriting fees and legal expenses. The unamortized balance of these costs was included in “Other assets” in the consolidated balance sheets. These costs were amortized to interest expense over a period of 37 months, the term of the 2014 Credit Agreement. 9.75% Senior Unsecured Notes Due 2021 On May 30, 2014, the Company issued and sold $500.0 million in aggregate principal amount of 9.75% Senior Notes due 2021 (the “2021 Senior Notes”). The 2021 Senior Notes bear interest at a rate of 9.75% annually on the principal amount payable semi-annually in arrears on June 1 and December 1 of each year, beginning on December 1, 2014. The 2021 Senior Notes were sold at a discount of the principal amount to yield 10.0% to maturity and will mature on June 1, 2021. During the three months ended March 31, 2018, the Company repurchased $50.0 million principal amount of the 2021 Senior Notes for aggregate cash consideration of $53.7 million plus accrued interest. In connection with these purchases, the Company recorded a loss on extinguishment of debt of approximately $4.7 million ($3.7 million net of tax), which is included in “Loss on early extinguishment of debt” in the consolidated statements of income. As of March 31, 2018 and 2017 and December 31, 2017, the carrying amount of the 2021 Senior Notes was $289.1 million, $487.1 million and $337.6 million, respectively, which included an unamortized discount of $2.0 million, $4.2 million and $2.4 million, respectively, and unamortized issuance costs of $3.9 million, $8.7 million and $4.9 million, respectively. The discount and issuance costs are being amortized to interest expense over a period of seven years, through the maturity date of June 1, 2021. The total interest expense recognized for the three months ended March 31, 2018 and 2017 was $7.9 million and $12.9 million, respectively, of which $0.1 million and $0.2 million, respectively represented the non-cash amortization of the discount and $0.3 million and $0.5 million, respectively, represented the non-cash amortization of the issuance costs. Weighted-average interest rates on long-term debt were 9.79% and 10.79% during the three months ended March 31, 2018 and 2017, respectively. As of March 31, 2018 and 2017 and December 31, 2017, the Company was in compliance with all covenants and other requirements set forth in the prevailing long-term debt agreement(s).

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	6 . Income Taxes The Company’s effective tax rate for the three months ended March 31, 2018, decreased to 20.8% from 34.3% for the three months ended March 31, 2017. The decrease was primarily attributable to the reduction of the U.S. federal statutory income tax rate to 21% from 35% resulting from the Tax Cuts and Jobs Act, which was enacted into law on December 22, 2017.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Accumulated Other Comprehensive Loss	7. Accumulated Other Comprehensive Loss The following table sets forth the components of accumulated other comprehensive income (loss), net of tax for the three months ended March 31, 2018 and 2017 (in thousands): Foreign currency translation gain (loss) Total Balance at December 31, 2016 $ (11,578 ) $ (11,578 ) Other comprehensive loss, before reclassifications and tax 1,781 1,781 Tax impact (643 ) (643 ) Balance at March 31, 2017 $ (10,440 ) $ (10,440 ) Balance at December 31, 2017 $ (7,086 ) $ (7,086 ) Other comprehensive loss, before reclassifications and tax 3,644 3,644 Tax impact (820 ) (820 ) Australia and Canada liquidation (1) 2,343 2,343 Tax impact (781 ) (781 ) Reclassification of certain deferred tax effects (2) (1,622 ) (1,622 ) Balance at March 31, 2018 $ (4,322 ) $ (4,322 ) (1) Amount reclassified from accumulated other comprehensive loss represents the realization of foreign currency translation losses on the Company’s Australia and Canada businesses for the three months ended March 31, 2018. These amounts were recorded in “Foreign currency transaction (loss) gain” on the consolidated statements of income. See Note 1 for additional information. (2) Amount reclassified from accumulated other comprehensive loss represents stranded tax effects resulting from the newly enacted federal corporate income tax rate under the Tax Cuts and Jobs Act. The amount of the reclassification is the difference between the historical corporate income tax rate and the newly enacted 21 percent corporate income tax rate. These amounts were recorded to retained earnings on the consolidated balance sheets. See Note 1 for additional information.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share	8 . Earnings Per Share Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated by giving effect to the potential dilution that could occur if securities or other contracts to issue common shares were exercised and converted into common shares during the period. Restricted stock units issued under the Company’s stock-based employee compensation plans are included in diluted shares upon the granting of the awards even though the vesting of shares will occur over time. The following table sets forth the reconciliation of numerators and denominators of basic and diluted earnings per share computations for the three months ended March 31, 2018 and 2017 (in thousands, except per share amounts): Three Months Ended March 31, 2018 2017 Numerator: Net income $ 27,898 $ 13,852 Denominator: Total weighted average basic shares 33,669 33,372 Shares applicable to stock-based compensation 903 664 Total weighted average diluted shares 34,572 34,036 Earnings per share: Net income per share – basic $ 0.83 $ 0.42 Net income per share – diluted $ 0.81 $ 0.41 For the three months ended March 31, 2018 and 2017

Operating Segment Information

Operating Segment Information	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Operating Segment Information	9 . Operating Segment Information The Company provides online financial services to alternative credit consumers and small businesses in the United States, United Kingdom and Brazil and has one reportable segment, which is composed of the Company’s domestic and international operations and corporate services. Corporate services primarily includes personnel, occupancy and other operating expenses for shared functions, such as executive management, technology, analytics, business development, legal and licensing, compliance, risk management, internal audit, human resources, payroll, treasury, finance, accounting, and tax. Corporate Services assets primarily include: corporate property and equipment, nonqualified savings plan assets, marketable securities, restricted cash and prepaid expenses. The following tables present information on the Company’s domestic, international operations and corporate services as of and for the three months ended March 31, 2018 and 2017 (dollars in thousands): Three Months Ended March 31, 2018 2017 Revenue Domestic $ 212,966 $ 164,669 International 41,332 27,594 Total revenue $ 254,298 $ 192,263 Income from operations Domestic $ 87,759 $ 62,070 International 1,718 2,194 Corporate services (27,765 ) (26,192 ) Total income from operations $ 61,712 $ 38,072 Depreciation and amortization Domestic $ 1,858 $ 1,526 International 372 379 Corporate services 1,608 1,592 Total depreciation and amortization $ 3,838 $ 3,497 Expenditures for property and equipment Domestic $ 1,990 $ 611 International 1,068 1,085 Corporate services 291 460 Total expenditures for property and equipment $ 3,349 $ 2,156 March 31, 2018 2017 Property and equipment, net Domestic $ 27,787 $ 18,327 International 8,093 6,006 Corporate services 11,818 19,946 Total property and equipment, net $ 47,698 $ 44,279 Assets Domestic $ 960,386 $ 826,348 International 137,422 102,819 Corporate services 60,392 56,246 Total assets $ 1,158,200 $ 985,413 Geographic Information The following table presents the Company’s revenue by geographic region for the three months ended March 31, 2018 and 2017 (dollars in thousands): Three Months Ended March 31, 2018 2017 Revenue United States $ 212,966 $ 164,669 United Kingdom 34,989 24,443 Other international countries 6,343 3,151 Total revenue $ 254,298 $ 192,263 The Company’s long-lived assets, which consist of the Company’s property and equipment, were $47.7 million and $44.3 million at March 31, 2018 and 2017, respectively. The operations for the Company’s domestic and international businesses are primarily located within the United States, and the value of any long-lived assets located outside of the United States is immaterial.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	10 . Commitments and Contingencies Litigation On March 8, 2013, Flemming Kristensen, on behalf of himself and others similarly situated, filed a purported class action lawsuit in the U.S. District Court of Nevada against the Company and other unaffiliated lenders and lead providers. The lawsuit alleges that the lead provider defendants sent unauthorized text messages to consumers on behalf of the Company and the other lender defendants in violation of the Telephone Consumer Protection Act. The complaint seeks class certification, statutory damages, an injunction against “wireless spam activities,” and attorneys’ fees and costs. The Company filed an answer to the complaint denying all liability. On March 26, 2014, the Court granted class certification. On July 20, 2015, the court granted the Company’s motion for summary judgment, denied Plaintiff’s motion for summary judgment and, on July 21, 2015, entered judgment in favor of the Company. Plaintiff filed a motion for reconsideration, which was denied. On May 3, 2016, Plaintiff filed a notice of appeal of the order granting summary judgment for the Company, the judgment in favor of the company, and the order denying Plaintiff’s motion to reconsider. On January 10, 2018, the Ninth Circuit filed an opinion affirming the district court's entry of summary judgment for us and the other defendants. The plaintiff had 90 days from the date of the opinion to petition the United States Supreme Court to review the matter On April 23, 2018, the Commonwealth of Virginia, through Attorney General Mark R. Herring, filed a lawsuit in the Circuit Court for the County of Fairfax, Virginia against NC Financial Solutions of Utah, LLC (“NC Utah”), a subsidiary of the Company. The lawsuit alleges violations of the Virginia Consumer Protection Act (“VCPA”) relating to NC Utah’s communications with customers, collections of certain payments, its loan agreements, and the rates it charged to Virginia borrowers. The plaintiff is seeking to enjoin NC Utah from continuing its current lending practices in Virginia, restitution, civil penalties, and costs and expenses in connection with the same. Neither the likelihood of an unfavorable decision nor the ultimate liability, if any, with respect to this matter can be determined at this time, and the Company is currently unable to estimate a range of reasonably possible losses, as defined by ASC 450-20-20, Contingencies–Loss Contingencies–Glossary, for this litigation. The Company carefully considered applicable Virginia law before NC Utah began lending in Virginia and, as a result, believes that the Plaintiff’s claims in the complaint are without merit and intends to vigorously defend this lawsuit. The Company is also involved in certain routine legal proceedings, claims and litigation matters encountered in the ordinary course of its business. Certain of these matters may be covered to an extent by insurance or by indemnification agreements with third parties. The Company has recorded accruals in its consolidated financial statements for those matters in which it is probable that it has incurred a loss and the amount of the loss, or range of loss, can be reasonably estimated. In the opinion of management, the resolution of these matters will not have a material adverse effect on the Company’s financial position, results of operations or liquidity. Headquarters Relocation During 2014 the Company accelerated the lease expiration date for approximately 86,000 rentable square feet at its prior headquarters office space effective June 30, 2015. The Company relocated to its current headquarters in 2015 and recognized an expense of $3.7 million which was included as “General and administrative expense” and consisted of a lease exit liability of $2.9 million for the remaining lease payments, net of estimated sublease income of $1.7 million, and $0.8 million for the removal of property and restoration costs related to the prior headquarters lease. The Company did not incur further material costs related to the relocation. The following table is a summary of the exit and disposal activity and liability balances as a result of the headquarters relocation for the twelve months ended December 31, 2017 (in thousands): Lease Termination Costs Other Exit Costs Total Balance at January 1, 2017 $ 637 $ 135 $ 772 Payments (554 ) (9 ) (563 ) Adjustments (83 ) (126 ) (209 ) Balance at December 31, 2017 $ — $ — $ —

Derivative Instruments

Derivative Instruments	3 Months Ended
	Mar. 31, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Instruments	1 1 . Derivative Instruments The Company periodically uses derivative instruments to manage risk from changes in market conditions that may affect the Company’s financial performance. The Company has primarily used derivative instruments to manage its primary market risks, which are interest rate risk and foreign currency exchange rate risk. The Company has periodically used forward currency exchange contracts to minimize the effects of foreign currency risk in the United Kingdom and Brazil. The forward currency exchange contracts are non-designated derivatives. Any gain or loss resulting from these contracts is recorded as income or loss and is included in “Foreign currency transaction gain” in the Company’s consolidated statements of income. As of March 31, 2018, the Company did not manage its exposure to risk from foreign currency exchange rate fluctuations through the use of forward currency exchange contracts in the United Kingdom or Brazil. The Company had no outstanding derivative instruments as of March 31, 2018 and 2017. The following table presents information related to the Company’s derivative instruments as of December 31, 2017 (in thousands): Non-designated derivatives: As of December 31, 2017 Gross Amounts Gross Amounts Net Amounts of Assets of Recognized Offset in the Presented in the Notional Financial Consolidated Consolidated Balance Forward currency exchange contracts Amount Instruments Balance Sheets (1) Sheets (2) Assets $ — $ — $ — $ — Liabilities $ 12,039 $ 55 $ — $ 55 (1) As of December 31, 2017, the Company had no gross amounts of recognized derivative instruments that the Company makes an accounting policy election not to offset. In addition, there was no financial collateral related to the Company’s derivatives. The Company has no assets or liabilities that are subject to an enforceable master netting agreement or similar arrangement. (2) Represents the fair value of forward currency contracts, which is recorded in “Accounts payable and accrued expenses” in the consolidated balance sheets. The following table presents information on the effect of derivative instruments on the consolidated results of operations and accumulated other comprehensive income (“AOCI”) for the three months ended March 31, 2018 and 2017 (dollars in thousands): Gains (Losses) Gains (Losses) Recognized in Gains (Losses) Reclassified From Income Recognized in AOCI AOCI into Income Three Months Ended Three Months Ended Three Months Ended March 31, March 31, March 31, 2018 2017 2018 2017 2018 2017 Non-designated derivatives: Forward currency exchange contracts (1) $ 243 $ — $ — $ — $ — $ — Total $ 243 $ — $ — $ — $ — $ — (1) The gains (losses) on these derivatives substantially offset the (losses) gains on the economically hedged portion of the foreign intercompany balances.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	1 2 . Related Party Transactions A current officer of the Company has an ongoing ownership interest in the small business from which the Company acquired certain assets and assumed certain liabilities in June 2015 (see Note 2 for additional information). Pursuant to the acquisition, a subsidiary of the Company issued a promissory note to the small business in the amount of $3.0 million (the “Promissory Note”) and granted the company an opportunity to earn certain contingent purchase consideration (see Note 2 for additional information), both of which are guaranteed by the Company. The Promissory Note accrues interest at a rate of 4.0% per annum and will mature on June 23, 2018. During the three months ended March 31, 2018 and 2017, the Company incurred interest expense of $32 thousand and $31 thousand, respectively, related to the Promissory Note. In addition, as a condition precedent to the acquisition, a subsidiary of the Company executed a Transition Services Agreement with the small business from which the Company acquired certain assets whereby it agreed to provide certain transition services to the business for three years following the acquisition. During the three months ended March 31, 2018 and 2017, the Company was paid $10 thousand and $7 thousand, respectively, for such services. In October 2017, the Company entered into an agreement for direct mail production and fulfillment services with a marketing services company where David Fisher, the Company’s Chief Executive Officer and Chairman of the Board, also serves as a member of the marketing services company’s Board of Directors. During the three months ended March 31, 2018, the Company paid $2.1 million to the agency. As of March 31, 2018, the Company owed the agency $0.7 million related to services provided.

Variable Interest Entities

Variable Interest Entities	3 Months Ended
	Mar. 31, 2018
Variable Interest Entities [Abstract]
Variable Interest Entities	1 3 . Variable Interest Entities As part of the Company’s overall funding strategy and as part of its efforts to support its liquidity from sources other than its traditional capital market sources, the Company has established a securitization program through the 2016-1 and 2016-2 Securitization Facilities. The Company transferred certain consumer loan receivables to wholly owned, bankruptcy-remote special purpose subsidiaries (VIEs), which issue term notes backed by the underlying consumer loan receivables and are serviced by another wholly owned subsidiary. The Company is required to evaluate the VIEs for consolidation. The Company has the ability to direct the activities of the VIEs that most significantly impact the economic performance of the entities as the servicer of the securitized loan receivables. Additionally, the Company has the right to receive residual payments, which expose it to potentially significant losses and returns. Accordingly, the Company determined it is the primary beneficiary of the VIEs and is required to consolidate them. The assets and liabilities related to the VIEs are included in the Company’s consolidated financial statements and are accounted for as secured borrowings. The Company parenthetically discloses on its consolidated balance sheets the VIE’s assets that can only be used to settle the VIE’s obligations and the VIE liabilities if the VIE’s creditors have no recourse against the Company’s general credit. The carrying amounts of consolidated VIE assets and liabilities associated with the Company’s securitization entities were as follows (dollars in thousands): March 31, December 31, 2018 2017 2017 Assets Restricted cash $ 26,746 $ 17,815 $ 21,696 Loans and finance receivables, net 278,272 207,594 259,996 Other receivables and prepaid expenses 1 3 — Other assets 155 2,325 178 Total assets $ 305,174 $ 227,737 $ 281,870 Liabilities Accounts payable and accrued expenses $ 1,677 $ 1,223 $ 1,671 Long-term debt 214,459 144,030 208,135 Total liabilities $ 216,136 $ 145,253 $ 209,806

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	1 4 . Fair Value Measurements Recurring Fair Value Measurements In accordance with ASC 820, Fair Value Measurements and Disclosures, certain of the Company’s assets and liabilities, which are carried at fair value, are classified in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. During the three months ended March 31, 2018 and 2017, there were no transfers of assets or liabilities in or out of Level 1, Level 2 or Level 3 fair value measurements. It is the Company’s policy to value any transfers between levels of the fair value hierarchy based on end of period fair values. The Company’s financial assets and liabilities that are measured at fair value on a recurring basis as of March 31, 2018 and 2017 and December 31, 2017 are as follows (dollars in thousands): March 31, Fair Value Measurements Using 2018 Level 1 Level 2 Level 3 Financial assets (liabilities): Non-qualified savings plan assets (1) $ 2,079 $ 2,079 $ — $ — Total $ 2,079 $ 2,079 $ — $ — March 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets (liabilities): Non-qualified savings plan assets (1) $ 1,352 $ 1,352 $ — $ — Contingent consideration (2,358 ) — — (2,358 ) Total $ (1,006 ) $ 1,352 $ — $ (2,358 ) December 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets (liabilities): Forward currency exchange contracts $ (55 ) $ — $ (55 ) $ — Non-qualified savings plan assets (1) 1,460 1,460 — — Total $ 1,405 $ 1,460 $ (55 ) $ — (1) The non-qualified savings plan assets are included in “Other receivables and prepaid expenses” in the Company’s consolidated balance sheets and have an offsetting liability of equal amount, which is included in “Accounts payable and accrued expenses” in the Company’s consolidated balance sheets. The Company determined the fair value of the liability for the contingent consideration based on a probability-weighted discounted cash flow analysis. This analysis reflects the contractual terms of the purchase agreement and utilizes assumptions with regard to future earnings, probabilities of achieving such future earnings, the timing of expected payments and a discount rate. Significant increases with respect to assumptions as to future earnings and probabilities of achieving such future earnings would result in a higher fair value measurement while an increase in the discount rate would result in a lower fair value measurement. The fair value measurement is based on significant inputs not observable in the market and thus represents a Level 3 measurement as defined in the fair value hierarchy. Based on future expected earnings, the Company did not expect to pay any additional contingent consideration and recorded an adjustment to write-off the remaining liability in 2017. The changes in the fair value of the contingent consideration, which is Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Contingent consideration Total Balance at December 31, 2016 $ 2,358 $ 2,358 Adjustments — — Balance at March 31, 2017 $ 2,358 $ 2,358 Fair Value Measurements on a Non-Recurring Basis The Company measures non-financial assets and liabilities such as property and equipment and intangible assets at fair value on a non-recurring basis or when events or circumstances indicate that the carrying amount of the assets may be impaired. At March 31, 2018 and 2017 and December 31, 2017 Financial Assets and Liabilities Not Measured at Fair Value The Company’s financial assets and liabilities as of March 31, 2018 and 2017 and December 31, 2017 that are not measured at fair value in the consolidated balance sheets are as follows (dollars in thousands): Balance at March 31, Fair Value Measurements Using 2018 Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 69,900 $ 69,900 $ — $ — Short-term loans and line of credit accounts, net (1) 180,525 — — 180,525 Installment loans and RPAs, net (1)(4) 522,551 — — 551,001 Restricted cash (5) 34,765 34,765 — — Investment in unconsolidated investee (2)(3) 6,703 — — 6,703 Total $ 814,444 $ 104,665 $ — $ 738,229 Financial liabilities: Liability for estimated losses on consumer loans guaranteed by the Company $ 1,410 $ — $ — $ 1,410 Promissory note 3,000 — — 3,327 Revolving line of credit 8,000 — — 8,000 Securitization Notes 217,125 — 220,066 — 9.75% senior notes due 2021 293,044 — 306,260 — 8.50% senior notes due 2024 250,000 — 261,250 — Total $ 772,579 $ — $ 787,576 $ 12,737 Balance at March 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 97,030 $ 97,030 $ — $ — Short-term loans and line of credit accounts, net (1) 140,777 — — 140,777 Installment loans and RPAs, net (1)(4) 374,686 — — 409,169 Restricted cash (5) 25,610 25,610 — — Investment in unconsolidated investee (2)(3) 6,703 — — 6,703 Total $ 644,806 $ 122,640 $ — $ 556,649 Financial liabilities: Liability for estimated losses on consumer loans guaranteed by the Company $ 1,187 $ — $ — $ 1,187 Promissory note 3,000 — — 3,149 Securitization Notes 145,449 — 147,855 — 9.75% senior notes due 2021 495,824 — 512,125 — Total $ 645,460 $ — $ 659,980 $ 4,336 Balance at December 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 68,684 $ 68,684 $ — $ — Short-term loans and line of credit accounts, net (1) 192,675 — — 192,675 Installment loans and RPAs, net (1)(4) 512,030 — — 544,799 Restricted cash (5) 29,460 29,460 — — Investment in unconsolidated investee (2)(3) 6,703 — — 6,703 Total $ 809,552 $ 98,144 $ — $ 744,177 Financial liabilities: Liability for estimated losses on consumer loans guaranteed by the Company $ 2,258 $ — $ — $ 2,258 Promissory note 3,000 — — 3,287 Securitization Notes 211,406 — 215,063 — 9.75% senior notes due 2021 342,558 — 365,700 — 8.50% senior notes due 2024 250,000 — 255,000 — Total $ 809,222 $ — $ 835,763 $ 5,545 (1) Short-term loans, line of credit accounts, installment loans and RPAs are included in “Loans and finance receivables, net” in the consolidated balance sheets. (2) Investment in unconsolidated investee is included in “Other assets” in the consolidated balance sheets. (3) See Note 4 for additional information related to the investment in unconsolidated investee. (4) Installment loan and RPAs, net include $278.3 million, $207.6 million and $260.0 million in net assets of consolidated VIEs as of March 31, 2018 and 2017 and December 31, 2017, respectively. (5) Restricted cash includes $26.7 million, $17.8 million and $21.7 million in assets of consolidated VIEs as of March 31, 2018 and 2017 and December 31, 2017, respectively. Cash and cash equivalents and restricted cash bear interest at market rates and have original maturities of less than 90 days. The carrying amount of cash and cash equivalents and restricted cash approximates fair value. Short-term loans, line of credit accounts, installment loans and RPAs are carried in the consolidated balance sheet net of the allowance for estimated losses, which is calculated by applying historical loss rates combined with recent default trends to the gross receivable balance. Short-term loans and line of credit accounts have relatively short maturity periods that are generally 12 months or less. The unobservable inputs used to calculate the fair value of these receivables include historical loss rates, recent default trends and estimated remaining loan term; therefore, the carrying value approximates the fair value. The fair value of installment loans and RPAs is estimated using discounted cash flow analyses, which consider interest rates on loans and discounts offered for receivables with similar terms to customers with similar credit quality, the timing of expected payments, estimated customer default rates and/or valuations of comparable portfolios. As of March 31, 2018 and 2017 and December 31, 2017, the fair value of the Company’s installment loans and RPAs was greater than the carrying value of these loans and finance receivables. Unsecured installment loans typically have terms between two and 60 months. RPAs typically have estimated delivery terms between six and 18 months. The Company measures the fair value of its investment in unconsolidated investee using Level 3 inputs. Because the unconsolidated investee is a private company and financial information is limited, the Company estimates the fair value based on the best available information at the measurement date. As of March 31, 2018 and 2017 and December 31, 2017 the Company estimated the fair value of its investment to be approximately equal to the book value. In connection with its CSO programs, the Company guarantees consumer loan payment obligations to unrelated third-party lenders for short-term and installment loans the Company arranges for consumers on the third-party lenders’ behalf and is required to purchase any defaulted loans it has guaranteed. The estimated fair value of the liability for estimated losses on consumer loans guaranteed by the Company was $1.4 million, $1.2 million and $2.3 million as of March 31, 2018 and 2017 and December 31, 2017, respectively. The Company measures the fair value of its liability for third-party lender-owned consumer loans under Level 3 inputs. The fair value of these liabilities is calculated by applying historical loss rates combined with recent default trends to the gross consumer loan balance. The unobservable inputs used to calculate the fair value of these loans include historical loss rates, recent default trends and estimated remaining loan terms; therefore, the carrying value of these liabilities approximates the fair value. The Company measures the fair value of the Promissory Note using Level 3 inputs. The fair value of the Promissory Note is estimated using a discounted cash flow analysis. As of March 31, 2018 and 2017 and December 31, 2017, the Promissory Note had a higher fair value than the carrying value. The Company measures the fair value of its Revolving line of credit borrowings using Level 3 inputs. The Company considered the fair value of its other long-term debt and the timing of expected payment(s). As of March 31, 2018, the fair value of the Company’s Revolving line of credit borrowings approximated the carrying value. The Company measures the fair value of its Securitization Notes using Level 2 inputs. The fair value of the Company’s Securitization Notes is estimated based on quoted prices in markets that are not active. As of , the Company’s Securitization Notes had a higher fair value than the carrying value. The Company measures the fair value of its 9.75% senior notes due 2021 using Level 2 inputs. The fair value of the Company’s 9.75% senior notes due 2021 is estimated based on quoted prices in markets that are not active. As of , the Company’s 9.75% due 2021 had a higher fair value than the carrying value The Company measures the fair value of its 8.50% senior notes due 2024 using Level 2 inputs. The fair value of the Company’s 8.50% senior notes due 2024 is estimated based on quoted prices in markets that are not active. As of the Company’s 8.50% s due 2024 had a higher fair value than the carrying value.

Condensed Consolidating Financi

Condensed Consolidating Financial Statements	3 Months Ended
	Mar. 31, 2018
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements	1 5 . Condensed Consolidating Financial Statements The Company’s 2021 Senior Notes are unconditionally guaranteed by certain of the Company’s subsidiaries (the “Guarantor Subsidiaries”) and are not secured by its other subsidiaries (the “Non-Guarantor Subsidiaries”). The Guarantor Subsidiaries are 100% owned, all guarantees are full and unconditional, and all guarantees are joint and several. As a result of the guarantee arrangements, the Company is required, in accordance with Rule 3-10 of Regulation S-X, to present the following condensed consolidating financial statements. The condensed consolidating financial statements reflect the investments in subsidiaries of the Company using the equity method of accounting. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Condensed consolidating financial statements of Enova International, Inc. (the “Parent”), its Guarantor Subsidiaries and Non-Guarantor Subsidiaries as of March 31, 2018 and 2017 and December 31, 2017 and for the periods ended March 31, 2018 and 2017 are shown on the following pages. CONDENSED CONSOLIDATING BALANCE SHEETS As of March 31, 2018 (dollars in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 11,016 $ 58,086 $ 798 $ — $ 69,900 Restricted cash — 8,019 26,746 — 34,765 Loans and finance receivables, net — 424,776 278,300 — 703,076 Other receivables and prepaid expenses 110 20,631 1,423 — 22,164 Property and equipment, net — 47,175 523 — 47,698 Goodwill — 267,013 — — 267,013 Intangible assets, net — 4,058 — — 4,058 Investment in subsidiaries 432,019 51,911 — (483,930 ) — Intercompany receivable 303,868 — — (303,868 ) — Other assets 1,600 7,771 155 — 9,526 Total assets $ 748,613 $ 889,440 $ 307,945 $ (787,798 ) $ 1,158,200 Liabilities and Stockholders' Equity Accounts payable and accrued expenses $ 11,569 $ 56,472 $ 2,432 $ — $ 70,473 Intercompany payables — 256,757 47,111 (303,868 ) — Income taxes currently payable (118,763 ) 119,055 (35 ) — 257 Deferred tax liabilities, net (116 ) 17,681 (478 ) — 17,087 Long-term debt 540,190 — 214,460 — 754,650 Total liabilities 432,880 449,965 263,490 (303,868 ) 842,467 Commitments and contingencies Stockholders' equity 315,733 439,475 44,455 (483,930 ) 315,733 Total liabilities and stockholders' equity $ 748,613 $ 889,440 $ 307,945 $ (787,798 ) $ 1,158,200 CONDENSED CONSOLIDATING BALANCE SHEETS As of March 31, 2017 (dollars in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ — $ 92,568 $ 4,462 $ — $ 97,030 Restricted cash — 7,795 17,815 — 25,610 Loans and finance receivables, net — 303,000 212,463 — 515,463 Income taxes receivable 77,477 (74,481 ) 8 — 3,004 Other receivables and prepaid expenses 115 17,550 394 — 18,059 Property and equipment, net — 43,598 681 — 44,279 Goodwill — 267,011 — — 267,011 Intangible assets, net — 5,133 3 — 5,136 Investment in subsidiaries 318,664 30,693 — (349,357 ) — Intercompany receivable 364,990 — — (364,990 ) — Other assets 299 7,197 2,325 — 9,821 Total assets $ 761,545 $ 700,064 $ 238,151 $ (714,347 ) $ 985,413 Liabilities and Stockholders' Equity Accounts payable and accrued expenses $ 16,351 $ 52,457 $ 1,677 $ — $ 70,485 Intercompany payables — 295,960 69,030 (364,990 ) — Income taxes currently payable — — — — — Deferred tax liabilities, net (366 ) 26,210 (506 ) — 25,338 Long-term debt 487,087 — 144,030 — 631,117 Total liabilities 503,072 374,627 214,231 (364,990 ) 726,940 Commitments and contingencies Stockholders' equity 258,473 325,437 23,920 (349,357 ) 258,473 Total liabilities and stockholders' equity $ 761,545 $ 700,064 $ 238,151 $ (714,347 ) $ 985,413 CONDENSED CONSOLIDATING BALANCE SHEETS As of December 31, 2017 (dollars in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 12,183 $ 54,659 $ 1,842 $ — $ 68,684 Restricted cash — 7,764 21,696 — 29,460 Loans and finance receivables, net — 442,516 262,189 — 704,705 Income taxes receivable 114,494 (110,852 ) 450 — 4,092 Other receivables and prepaid expenses 833 20,731 2,253 — 23,817 Property and equipment, net — 47,965 560 — 48,525 Goodwill — 267,015 — — 267,015 Intangible assets, net — 4,325 — — 4,325 Investment in subsidiaries 388,538 63,956 — (452,494 ) — Intercompany receivable 354,457 — — (354,457 ) — Other assets 1,785 6,874 178 — 8,837 Total assets $ 872,290 $ 804,953 $ 289,168 $ (806,951 ) $ 1,159,460 Liabilities and Stockholders' Equity Accounts payable and accrued expenses $ 10,336 $ 64,541 $ 2,246 $ — $ 77,123 Intercompany payables — 331,425 23,032 (354,457 ) — Deferred tax liabilities, net (140 ) 12,726 (478 ) — 12,108 Long-term debt 580,407 — 208,135 — 788,542 Total liabilities 590,603 408,692 232,935 (354,457 ) 877,773 Commitments and contingencies Stockholders' equity 281,687 396,261 56,233 (452,494 ) 281,687 Total liabilities and stockholders' equity $ 872,290 $ 804,953 $ 289,168 $ (806,951 ) $ 1,159,460 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Three Months Ended March 31, 2018 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Revenue $ — $ 214,734 $ 41,276 $ (1,712 ) $ 254,298 Cost of Revenue — 83,229 25,324 — 108,553 Gross Profit — 131,505 15,952 (1,712 ) 145,745 Expenses Marketing — 26,977 759 — 27,736 Operations and technology 3 24,350 2,897 (1,712 ) 25,538 General and administrative 76 25,480 1,365 — 26,921 Depreciation and amortization — 3,794 44 — 3,838 Total Expenses 79 80,601 5,065 (1,712 ) 84,033 (Loss) Income from Operations (79 ) 50,904 10,887 — 61,712 Interest expense, net (13,944 ) (448 ) (5,281 ) — (19,673 ) Foreign currency transaction gain 255 (2,343 ) — — (2,088 ) Loss on early extinguishment of debt (4,710 ) — — — (4,710 ) (Loss) Income before Income Taxes and Equity in Net Earnings of Subsidiaries (18,478 ) 48,113 5,606 — 35,241 (Benefit from) provision for income taxes (3,850 ) 10,025 1,168 — 7,343 (Loss) Income before Equity in Net Earnings of Subsidiaries (14,628 ) 38,088 4,438 — 27,898 Net earnings of subsidiaries 42,526 4,438 — (46,964 ) — Net Income (Loss) $ 27,898 $ 42,526 $ 4,438 $ (46,964 ) $ 27,898 Other comprehensive gain (loss), net of tax: Foreign currency translation gain (loss) 4,386 2,497 267 (2,764 ) 4,386 Reclassification of certain deferred tax effects (1,622 ) — — — (1,622 ) Total other comprehensive gain (loss), net of tax 2,764 2,497 267 (2,764 ) 2,764 Comprehensive Income (Loss) $ 30,662 $ 45,023 $ 4,705 $ (49,728 ) $ 30,662 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Three Months Ended March 31, 2017 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Revenue $ — $ 160,767 $ 32,784 $ (1,288 ) $ 192,263 Cost of Revenue — 59,415 22,469 — 81,884 Gross Profit — 101,352 10,315 (1,288 ) 110,379 Expenses Marketing — 19,373 210 — 19,583 Operations and technology — 21,942 1,589 — 23,531 General and administrative 48 24,859 2,077 (1,288 ) 25,696 Depreciation and amortization — 3,455 42 — 3,497 Total Expenses 48 69,629 3,918 (1,288 ) 72,307 (Loss) Income from Operations (48 ) 31,723 6,397 — 38,072 Interest expense, net (13,177 ) (35 ) (4,010 ) — (17,222 ) Foreign currency transaction gain 227 — — — 227 (Loss) Income before Income Taxes and Equity in Net Earnings of Subsidiaries (12,998 ) 31,688 2,387 — 21,077 Provision for income taxes (4,456 ) 10,863 818 — 7,225 (Loss) Income before Equity in Net Earnings of Subsidiaries (8,542 ) 20,825 1,569 — 13,852 Net earnings of subsidiaries 22,394 1,569 — (23,963 ) — Net Income (Loss) $ 13,852 $ 22,394 $ 1,569 $ (23,963 ) $ 13,852 Other comprehensive gain (loss), net of tax: Foreign currency translation gain (loss) 1,138 510 628 (1,138 ) 1,138 Total other comprehensive gain (loss), net of tax 1,138 510 628 (1,138 ) 1,138 Comprehensive Income (Loss) $ 14,990 $ 22,904 $ 2,197 $ (25,101 ) $ 14,990 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Three Months Ended March 31, 2018 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities $ 45,160 $ 97,070 $ 15,210 $ (4,438 ) $ 153,002 Cash Flows from Investing Activities Loans and finance receivables originated or acquired — (378,099 ) — — (378,099 ) Securitized loans transferred — 82,156 (82,156 ) — — Loans and finance receivables repaid — 188,235 81,783 — 270,018 Purchases of property and equipment — (3,344 ) (5 ) — (3,349 ) Capital contributions to subsidiaries — 16,483 — (16,483 ) — Other investing activities — 24 — — 24 Net cash used in investing activities — (94,545 ) (378 ) (16,483 ) (111,406 ) Cash Flows from Financing Activities (Payments for) proceeds from member's equity — (4,438 ) (16,483 ) 20,921 — Debt prepayment penalty (3,656 ) — — — (3,656 ) Treasury shares purchased (1,128 ) — — — (1,128 ) Repayments of Senior Notes (50,000 ) — — — (50,000 ) Borrowings under revolving line of credit 32,000 — — — 32,000 Repayments under revolving line of credit (24,000 ) — — — (24,000 ) Borrowings under securitization facility — — 55,300 — 55,300 Repayments under securitization facility — — (49,581 ) — (49,581 ) Proceeds from exercise of stock options 457 — — — 457 Net cash (used in) provided by financing activities (46,327 ) (4,438 ) (10,764 ) 20,921 (40,608 ) Effect of exchange rates on cash, cash equivalents and restricted cash — 5,595 (62 ) — 5,533 Net (decrease) increase in cash, cash equivalents and restricted cash (1,167 ) 3,682 4,006 — 6,521 Cash, cash equivalents and restricted cash at beginning of year 12,183 62,423 23,538 — 98,144 Cash, cash equivalents and restricted cash at end of period $ 11,016 $ 66,105 $ 27,544 $ — $ 104,665 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Three Months Ended March 31, 2017 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities $ 536 $ 130,885 $ (7,494 ) $ (4,062 ) $ 119,865 Cash Flows from Investing Activities Loans and finance receivables originated or acquired — (268,245 ) (5,745 ) — (273,990 ) Securitized loans transferred — 37,081 (37,081 ) — — Loans and finance receivables repaid — 160,523 67,665 — 228,188 Purchases of property and equipment — (2,053 ) (103 ) — (2,156 ) Capital contributions to subsidiaries — (1,500 ) — 1,500 — Other investing activities — 2,367 — — 2,367 Net cash (used in) provided by investing activities — (71,827 ) 24,736 1,500 (45,591 ) Cash Flows from Financing Activities (Payments for) proceeds from member's equity — (4,062 ) 1,500 2,562 — Treasury shares purchased (536 ) — — — (536 ) Borrowings under securitization facility — — 22,700 — 22,700 Repayments under securitization facility — — (42,670 ) — (42,670 ) Net cash (used in) provided by financing activities (536 ) (4,062 ) (18,470 ) 2,562 (20,506 ) Effect of exchange rates on cash, cash equivalents and restricted cash — 2,632 — — 2,632 Net increase in cash, cash equivalents and restricted cash — 57,628 (1,228 ) — 56,400 Cash, cash equivalents and restricted cash at beginning of year — 42,895 23,345 — 66,240 Cash, cash equivalents and restricted cash at end of period $ — $ 100,523 $ 22,117 $ — $ 122,640

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	1 6 . Subsequent Events Subsequent events have been reviewed through the date these financial statements were available to be issued. Amendment of 2017 Credit Agreement On April 13, 2018, the Company and certain of its operating subsidiaries entered into an amendment of its 2017 Credit Agreement (the "Amended Credit Agreement"). The Amended Credit Agreement, amongst other changes, increases the borrowing limit to $75 million from $40 million in the 2017 Credit Agreement. In addition, Pacific Western Bank, as Lender in the Amended Credit Agreement, joins the syndicate of lenders from the 2017 Credit Agreement. The maturity date of May 1, 2020, and the interest rate on borrowings of prime rate plus 1.00% remain the same as the 2017 Credit Agreement.

Significant Accounting Polici25

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements of the Company reflect the historical results of operations and cash flows of the Company during each respective period. The consolidated financial statements include goodwill and intangible assets arising from businesses previously acquired. The financial information included herein may not be indicative of the consolidated financial position, operating results, changes in stockholders’ equity and cash flows of the Company in the future. Intercompany transactions are eliminated. Certain amounts in the consolidated financial statements for prior years have been reclassified to conform to the current consolidated financial statement presentation. The Company operates an internet-based lending platform to serve customers in need of cash to fulfill their financial responsibilities. Through a network of direct and indirect marketing channels, the Company offers funds to its customers through a variety of unsecured loan and finance receivable products. The business is operated primarily through the internet to provide convenient, fully-automated financial solutions to its customers. The Company originates, arranges, guarantees or purchases consumer loans and provides financing to small businesses through a line of credit account, installment loan or receivables purchase agreement product (“RPAs”). Consumer loans include short-term loans, line of credit accounts and installment loans. RPAs represent a right to receive future receivables from a small business. “Loans and finance receivables” include consumer loans, small business lines of credit, small business installment loans and RPAs. The Company consolidates any variable interest entity (“VIE”) where it has been determined it is the primary beneficiary. The primary beneficiary is the entity which has both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance as well as the obligation to absorb losses or receive benefits of the entity that could potentially be significant to the VIE. The consolidated financial statements presented as of March 31, 2018 and 2017 and for the three-month periods ended March 31, 2018 and 2017 are unaudited but, in management’s opinion, include all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for such interim periods. Operating results for the three-month period are not necessarily indicative of the results that may be expected for the full fiscal year. These consolidated financial statements and related notes should be read in conjunction with the Company’s audited consolidated financial statements as of December 31, 2017 and 2016 and for the years ended December 31, 2017, 2016 and 2015 and related notes, which are included on Form 10-K filed with the SEC on February 26, 2018.
Restricted Cash	Restricted Cash The Company includes funds to be used for future debt payments relating to its securitization transactions and escrow deposits in restricted cash. Cash, Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash to amounts reported within the consolidated balance sheet (in thousands): March 31, 2018 2017 Cash and cash equivalents $ 69,900 $ 97,030 Restricted cash 34,765 25,610 Total cash, cash equivalents and restricted cash $ 104,665 $ 122,640
Revenue Recognition	Revenue Recognition The Company recognizes revenue based on the financing products and services it offers and on loans it acquires. “Revenue” in the consolidated statements of income includes: interest income, finance charges, fees for services provided through the Company’s credit services organization and credit access business programs (“CSO programs”) (“CSO fees”), revenue on RPAs, service charges, draw fees, minimum billing fees, purchase fees, origination fees, late fees and non-sufficient funds fees as permitted by applicable laws and pursuant to the agreement with the customer. For short-term loans that the Company offers, interest and finance charges are recognized on an effective yield basis over the term of the loan. For line of credit accounts, interest is recognized over the reporting period based upon the balance outstanding and the contractual interest rate, draw fees are recognized on an effective yield basis over the estimated outstanding period of the draw, and minimum billing fees are recognized when assessed to the customer. For installment loans, interest and origination fees are recognized on an effective yield basis over the term of the loan. For RPAs, revenue and purchase fees are recognized on an effective yield basis over the projected delivery term of the agreements and fees are recognized when assessed. CSO fees are recognized on an effective yield basis over the term of the loan. Late and nonsufficient funds fees are recognized when assessed to the customer. Direct costs associated with originating loans and purchasing RPAs, such as third-party customer acquisition costs, are deferred and amortized against revenue on an effective yield basis over the term of the loan or
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. In accordance with Accounting Standards Codification (“ASC”) 350, Goodwill, The Company first assesses qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. In assessing the qualitative factors, management considers relevant events and circumstances including but not limited to macroeconomic conditions, industry and market environment, overall financial performance of the Company, cash flow from operating activities, market capitalization and stock price. If the Company determines that the two-step quantitative impairment test is required, management uses the income approach to complete its annual goodwill assessment. The income approach uses future cash flows and estimated terminal values for the Company that are discounted using a market participant perspective to determine the fair value, which is then compared to the carrying value to determine if there is impairment. The income approach includes assumptions about revenue growth rates, operating margins and terminal growth rates discounted by an estimated weighted-average cost of capital derived from other publicly-traded companies that are similar but not identical from an operational and economic standpoint. The Company completed its annual assessment of goodwill as of June 30, 2017 based on qualitative factors and determined that the fair value of its goodwill exceeded carrying value, and, as a result, no impairment existed at that date. Although no goodwill impairment was noted, there can be no assurances that future goodwill impairments will not occur.
Reclassification of Accumulated Other Comprehensive Income (“AOCI”) to Net Income	Reclassification of Accumulated Other Comprehensive Income to Net Income In May 2009 and October 2009, the Company began providing services in Australia and Canada under the brand name DollarsDirect. Due to the small size of the Australian and Canadian markets and our limited operations there, we decided to exit those markets in 2016 and reallocate our resources to our other existing businesses. As a result, we stopped originating loans in those countries and have wound down our loan portfolios. During the quarter ended March 31, 2018, the Company continued the liquidation process of the legal entities related to Australia and Canada and recorded a $2.3 million loss to “Foreign currency transaction (loss) gain” in the consolidated statements of income to recognize the cumulative translation adjustment balance that had been previously recorded to “Accumulated other comprehensive loss” on the consolidated balance sheets.
Adopted Accounting Standards	Adopted In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-02, Income Statement - Reporting Comprehensive Income, (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In May 2017, the FASB issued ASU 2017-09, Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting In January 2017, the FASB issued ASU 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets, Revenue from Contracts with Customers (Topic 606) In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805) – Clarifying the Definition of a Business In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230), Restricted Cash Statement of Cash Flows, In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016‑01”), which requires that equity investments, except for those accounted for under the equity method or those that result in consolidation of the investee, be measured at fair value, with subsequent changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. ASU 2016-01 also impacts the presentation and disclosure requirements for financial instruments. ASU 2016-01 is effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted ASU 2016-01 as of January 1, 2018. The adoption of ASU 2016-01 did not have a material effect on the Company’s consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) Accounting Standards to be Adopted in Future Periods In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350) – Simplifying the Test for Goodwill Impairment In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842)
Current and Delinquent Loans and Finance Receivables	Current and Delinquent Loans and Finance Receivables The Company classifies its loans and finance receivables as either current or delinquent. Short-term loans are considered delinquent when payment of an amount due is not made as of the due date. If a line of credit account or installment loan customer misses one payment, that payment is considered delinquent and the balance of the loan is considered current. If a line of credit account or installment loan customer does not make two consecutive payments, the entire account or loan is classified as delinquent and placed on a non-accrual status. The Company allows for normal payment processing time before considering a loan delinquent but does not provide for any additional grace period. The Company does not accrue interest on delinquent loans and does not resume accrual of interest on a delinquent loan unless it is returned to current status. In addition, delinquent loans generally may not be renewed, and if, during its attempt to collect on a delinquent loan, the Company allows additional time for payment through a payment plan or a promise to pay, it is still considered delinquent. Generally, all payments received are first applied against accrued but unpaid interest and fees and then against the principal balance of the loan.
Allowance and Liability for Estimated Losses on Loans and Finance Receivables	Allowance and Liability for Estimated Losses on Loans and Finance Receivables The Company monitors the performance of its loan and finance receivable portfolios and maintains either an allowance or liability for estimated losses on loans and finance receivables (including revenue, fees and/or interest) at a level estimated to be adequate to absorb losses inherent in the portfolio. The allowance for losses on the Company’s owned loans and finance receivables reduces the outstanding loans and finance receivables balance in the consolidated balance sheets. The liability for estimated losses related to loans guaranteed under its CSO programs is initially recorded at fair value and is included in “Accounts payable and accrued expenses” in the consolidated balance sheets. In determining the allowance or liability for estimated losses on loans and finance receivables, the Company applies a documented systematic methodology. In calculating the allowance or liability for receivable losses, outstanding loans and finance receivables are divided into discrete groups of short-term loans, line of credit accounts, installment loans and RPAs and are analyzed as current or delinquent. Increases in either the allowance or the liability, net of charge-offs and recoveries, are recorded as a “Cost of revenue” in the consolidated statements of income. The allowance or liability for short-term loans classified as current is based on historical loss rates adjusted for recent default trends for current loans. For delinquent short-term loans, the allowance or liability is based on a six-month rolling average of loss rates by stage of collection. For line of credit account, installment loan and RPA portfolios, the Company generally uses either a migration analysis or roll-rate based methodology to estimate losses inherent in the portfolio. The allowance or liability calculation under the migration analysis and roll-rate methodology is based on historical charge-off experience and the loss emergence period, which represents the average amount of time between the first occurrence of a loss event and the charge-off of a loan or RPA. The factors the Company considers to assess the adequacy of the allowance or liability include past due performance, historical behavior of monthly vintages, underwriting changes and recent trends in delinquency in the migration analysis. The roll-rate methodology is based on delinquency status, payment history and recency factors to estimate future charge-offs. The Company fully reserves for loans and finance receivables once the receivable or a portion of the receivable has been classified as delinquent for 60 consecutive days and generally charges off loans and finance receivables between 60 – 65 days delinquent. If a loan or finance receivable is deemed uncollectible before it is fully reserved, it is charged off at that point. Loans and finance receivables classified as delinquent generally have an age of one to 64 days from the date any portion of the receivable became delinquent, as defined above. Recoveries on loans and finance receivables previously charged to the allowance are credited to the allowance when collected.
Derivative Instruments Policy	The Company has periodically used forward currency exchange contracts to minimize the effects of foreign currency risk in the United Kingdom and Brazil. The forward currency exchange contracts are non-designated derivatives. Any gain or loss resulting from these contracts is recorded as income or loss and is included in “Foreign currency transaction gain” in the Company’s consolidated statements of income. As of March 31, 2018, the Company did not manage its exposure to risk from foreign currency exchange rate fluctuations through the use of forward currency exchange contracts in the United Kingdom or Brazil.

Significant Accounting Polici26

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents and restricted cash to amounts reported within the consolidated balance sheet (in thousands): March 31, 2018 2017 Cash and cash equivalents $ 69,900 $ 97,030 Restricted cash 34,765 25,610 Total cash, cash equivalents and restricted cash $ 104,665 $ 122,640

Loans and Finance Receivables27

Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables (Tables)	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Schedule of Revenue Generated from Loans and Finance Receivables	Revenue generated from the Company’s loans and finance receivables for the three months ended March 31, 2018 and 2017 was as follows (dollars in thousands): Three Months Ended March 31, 2018 2017 Short-term loans $ 53,375 $ 47,423 Line of credit accounts 78,309 59,459 Installment loans and RPAs 122,108 85,083 Total loans and finance receivables revenue 253,792 191,965 Other 506 298 Total revenue $ 254,298 $ 192,263
Components of Company-Owned Loans and Finance Receivables	The components of Company-owned loans and finance receivables at March 31, 2018 and 2017 and December 31, 2017 were as follows (dollars in thousands): As of March 31, 2018 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Current receivables $ 39,339 $ 152,114 $ 543,435 $ 734,888 Delinquent receivables: Delinquent payment amounts (1) — 6,624 2,143 8,767 Receivables on non-accrual status 26,519 2,185 45,000 73,704 Total delinquent receivables 26,519 8,809 47,143 82,471 Total loans and finance receivables, gross 65,858 160,923 590,578 817,359 Less: Allowance for losses (19,136 ) (27,120 ) (68,027 ) (114,283 ) Loans and finance receivables, net $ 46,722 $ 133,803 $ 522,551 $ 703,076 As of March 31, 2017 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Current receivables $ 33,272 $ 114,820 $ 391,117 $ 539,209 Delinquent receivables: Delinquent payment amounts (1) — 3,869 2,397 6,266 Receivables on non-accrual status 19,933 5,809 27,500 53,242 Total delinquent receivables 19,933 9,678 29,897 59,508 Total loans and finance receivables, gross 53,205 124,498 421,014 598,717 Less: Allowance for losses (15,161 ) (21,765 ) (46,328 ) (83,254 ) Loans and finance receivables, net $ 38,044 $ 102,733 $ 374,686 $ 515,463 As of December 31, 2017 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Current receivables $ 45,552 $ 161,070 $ 537,634 $ 744,256 Delinquent receivables: Delinquent payment amounts (1) — 7,696 3,635 11,331 Receivables on non-accrual status 28,120 1,302 42,740 72,162 Total delinquent receivables 28,120 8,998 46,375 83,493 Total loans and finance receivables, gross 73,672 170,068 584,009 827,749 Less: Allowance for losses (19,917 ) (31,148 ) (71,979 ) (123,044 ) Loans and finance receivables, net $ 53,755 $ 138,920 $ 512,030 $ 704,705 (1) Represents the delinquent portion of installment loans and line of credit account balances for customers that have only missed one payment and RPA customers who have not delivered agreed upon receivables. See “Current and Delinquent Loans and Finance Receivables” above for additional information.
Schedule of Changes in Allowance for Losses	Changes in the allowance for losses for the Company-owned loans and finance receivables and the liability for losses on the Company’s guarantees of third-party lender-owned loans during the three months ended March 31, 2018 and 2017 were as follows (dollars in thousands): Three Months Ended March 31, 2018 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Allowance for losses for Company-owned loans and finance receivables: Balance at beginning of period $ 19,917 $ 31,148 $ 71,979 $ 123,044 Cost of revenue 21,167 25,383 62,851 109,401 Charge-offs (28,485 ) (32,807 ) (81,206 ) (142,498 ) Recoveries 6,272 3,396 14,125 23,793 Effect of foreign currency translation 265 — 278 543 Balance at end of period $ 19,136 $ 27,120 $ 68,027 $ 114,283 Liability for third-party lender-owned loans: Balance at beginning of period $ 2,105 $ — $ 153 $ 2,258 Increase (decrease) in liability (844 ) — (4 ) (848 ) Balance at end of period $ 1,261 $ — $ 149 $ 1,410 Three Months Ended March 31, 2017 Short-term Line of Credit Installment Loans and Loans Accounts RPAs Total Allowance for losses for Company-owned loans and finance receivables: Balance at beginning of period $ 17,770 $ 26,594 $ 54,581 $ 98,945 Cost of revenue 16,274 19,831 46,588 82,693 Charge-offs (24,379 ) (28,464 ) (65,322 ) (118,165 ) Recoveries 5,404 3,804 10,143 19,351 Effect of foreign currency translation 92 — 338 430 Balance at end of period $ 15,161 $ 21,765 $ 46,328 $ 83,254 Liability for third-party lender-owned loans: Balance at beginning of period $ 1,716 $ — $ 280 $ 1,996 Increase (decrease) in liability (672 ) — (137 ) (809 ) Balance at end of period $ 1,044 $ — $ 143 $ 1,187

Long-term Debt (Tables)

Long-term Debt (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Summary of Long-Term Debt Instruments and Balances Outstanding	The Company’s long-term debt instruments and balances outstanding as of March 31, 2018 and 2017 and December 31, 2017 were as follows (dollars in thousands): March 31, December 31, 2018 2017 2017 Securitization notes $ 217,125 $ 145,449 $ 211,406 Revolving line of credit 8,000 — — 9.75% senior notes due 2021 293,044 495,824 342,558 8.50% senior notes due 2024 250,000 — 250,000 Subtotal 768,169 641,273 803,964 Less: Long-term debt issuance costs (13,519 ) (10,156 ) (15,422 ) Total long-term debt $ 754,650 $ 631,117 $ 788,542

Accumulated Other Comprehensi29

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Schedule of Components of Accumulated Other Comprehensive Income (Loss), Net of Tax	The following table sets forth the components of accumulated other comprehensive income (loss), net of tax for the three months ended March 31, 2018 and 2017 (in thousands): Foreign currency translation gain (loss) Total Balance at December 31, 2016 $ (11,578 ) $ (11,578 ) Other comprehensive loss, before reclassifications and tax 1,781 1,781 Tax impact (643 ) (643 ) Balance at March 31, 2017 $ (10,440 ) $ (10,440 ) Balance at December 31, 2017 $ (7,086 ) $ (7,086 ) Other comprehensive loss, before reclassifications and tax 3,644 3,644 Tax impact (820 ) (820 ) Australia and Canada liquidation (1) 2,343 2,343 Tax impact (781 ) (781 ) Reclassification of certain deferred tax effects (2) (1,622 ) (1,622 ) Balance at March 31, 2018 $ (4,322 ) $ (4,322 ) (1) Amount reclassified from accumulated other comprehensive loss represents the realization of foreign currency translation losses on the Company’s Australia and Canada businesses for the three months ended March 31, 2018. These amounts were recorded in “Foreign currency transaction (loss) gain” on the consolidated statements of income. See Note 1 for additional information. (2) Amount reclassified from accumulated other comprehensive loss represents stranded tax effects resulting from the newly enacted federal corporate income tax rate under the Tax Cuts and Jobs Act. The amount of the reclassification is the difference between the historical corporate income tax rate and the newly enacted 21 percent corporate income tax rate. These amounts were recorded to retained earnings on the consolidated balance sheets. See Note 1 for additional information.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Schedule of Reconciliation of Numerators and Denominators of Basic and Diluted Earnings per Share Computations	The following table sets forth the reconciliation of numerators and denominators of basic and diluted earnings per share computations for the three months ended March 31, 2018 and 2017 (in thousands, except per share amounts): Three Months Ended March 31, 2018 2017 Numerator: Net income $ 27,898 $ 13,852 Denominator: Total weighted average basic shares 33,669 33,372 Shares applicable to stock-based compensation 903 664 Total weighted average diluted shares 34,572 34,036 Earnings per share: Net income per share – basic $ 0.83 $ 0.42 Net income per share – diluted $ 0.81 $ 0.41

Operating Segment Information (

Operating Segment Information (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Summary of Domestic, International Operations and Corporate Services	The following tables present information on the Company’s domestic, international operations and corporate services as of and for the three months ended March 31, 2018 and 2017 (dollars in thousands): Three Months Ended March 31, 2018 2017 Revenue Domestic $ 212,966 $ 164,669 International 41,332 27,594 Total revenue $ 254,298 $ 192,263 Income from operations Domestic $ 87,759 $ 62,070 International 1,718 2,194 Corporate services (27,765 ) (26,192 ) Total income from operations $ 61,712 $ 38,072 Depreciation and amortization Domestic $ 1,858 $ 1,526 International 372 379 Corporate services 1,608 1,592 Total depreciation and amortization $ 3,838 $ 3,497 Expenditures for property and equipment Domestic $ 1,990 $ 611 International 1,068 1,085 Corporate services 291 460 Total expenditures for property and equipment $ 3,349 $ 2,156 March 31, 2018 2017 Property and equipment, net Domestic $ 27,787 $ 18,327 International 8,093 6,006 Corporate services 11,818 19,946 Total property and equipment, net $ 47,698 $ 44,279 Assets Domestic $ 960,386 $ 826,348 International 137,422 102,819 Corporate services 60,392 56,246 Total assets $ 1,158,200 $ 985,413
Summary of Company's Revenue by Geographical Region	The following table presents the Company’s revenue by geographic region for the three months ended March 31, 2018 and 2017 (dollars in thousands): Three Months Ended March 31, 2018 2017 Revenue United States $ 212,966 $ 164,669 United Kingdom 34,989 24,443 Other international countries 6,343 3,151 Total revenue $ 254,298 $ 192,263

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Exit and Disposal Activity and Liability Balances	The following table is a summary of the exit and disposal activity and liability balances as a result of the headquarters relocation for the twelve months ended December 31, 2017 (in thousands): Lease Termination Costs Other Exit Costs Total Balance at January 1, 2017 $ 637 $ 135 $ 772 Payments (554 ) (9 ) (563 ) Adjustments (83 ) (126 ) (209 ) Balance at December 31, 2017 $ — $ — $ —

Derivative Instruments (Tables)

Derivative Instruments (Tables)	3 Months Ended
	Mar. 31, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Schedule of Derivative Assets at Fair Value	The following table presents information related to the Company’s derivative instruments as of December 31, 2017 (in thousands): Non-designated derivatives: As of December 31, 2017 Gross Amounts Gross Amounts Net Amounts of Assets of Recognized Offset in the Presented in the Notional Financial Consolidated Consolidated Balance Forward currency exchange contracts Amount Instruments Balance Sheets (1) Sheets (2) Assets $ — $ — $ — $ — Liabilities $ 12,039 $ 55 $ — $ 55 (1) As of December 31, 2017, the Company had no gross amounts of recognized derivative instruments that the Company makes an accounting policy election not to offset. In addition, there was no financial collateral related to the Company’s derivatives. The Company has no assets or liabilities that are subject to an enforceable master netting agreement or similar arrangement. (2) Represents the fair value of forward currency contracts, which is recorded in “Accounts payable and accrued expenses” in the consolidated balance sheets.
Effect Of Derivative Instruments	The following table presents information on the effect of derivative instruments on the consolidated results of operations and accumulated other comprehensive income (“AOCI”) for the three months ended March 31, 2018 and 2017 (dollars in thousands): Gains (Losses) Gains (Losses) Recognized in Gains (Losses) Reclassified From Income Recognized in AOCI AOCI into Income Three Months Ended Three Months Ended Three Months Ended March 31, March 31, March 31, 2018 2017 2018 2017 2018 2017 Non-designated derivatives: Forward currency exchange contracts (1) $ 243 $ — $ — $ — $ — $ — Total $ 243 $ — $ — $ — $ — $ — (1) The gains (losses) on these derivatives substantially offset the (losses) gains on the economically hedged portion of the foreign intercompany balances.

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	3 Months Ended
	Mar. 31, 2018
Variable Interest Entities [Abstract]
Summary of Carrying Amounts of Consolidated VIE Assets and Liabilities	The carrying amounts of consolidated VIE assets and liabilities associated with the Company’s securitization entities were as follows (dollars in thousands): March 31, December 31, 2018 2017 2017 Assets Restricted cash $ 26,746 $ 17,815 $ 21,696 Loans and finance receivables, net 278,272 207,594 259,996 Other receivables and prepaid expenses 1 3 — Other assets 155 2,325 178 Total assets $ 305,174 $ 227,737 $ 281,870 Liabilities Accounts payable and accrued expenses $ 1,677 $ 1,223 $ 1,671 Long-term debt 214,459 144,030 208,135 Total liabilities $ 216,136 $ 145,253 $ 209,806

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Assets and Liabilities Measured on Recurring Basis	The Company’s financial assets and liabilities that are measured at fair value on a recurring basis as of March 31, 2018 and 2017 and December 31, 2017 are as follows (dollars in thousands): March 31, Fair Value Measurements Using 2018 Level 1 Level 2 Level 3 Financial assets (liabilities): Non-qualified savings plan assets (1) $ 2,079 $ 2,079 $ — $ — Total $ 2,079 $ 2,079 $ — $ — March 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets (liabilities): Non-qualified savings plan assets (1) $ 1,352 $ 1,352 $ — $ — Contingent consideration (2,358 ) — — (2,358 ) Total $ (1,006 ) $ 1,352 $ — $ (2,358 ) December 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets (liabilities): Forward currency exchange contracts $ (55 ) $ — $ (55 ) $ — Non-qualified savings plan assets (1) 1,460 1,460 — — Total $ 1,405 $ 1,460 $ (55 ) $ — (1) The non-qualified savings plan assets are included in “Other receivables and prepaid expenses” in the Company’s consolidated balance sheets and have an offsetting liability of equal amount, which is included in “Accounts payable and accrued expenses” in the Company’s consolidated balance sheets.
Fair Value Measurement for Contingent Consideration	The changes in the fair value of the contingent consideration, which is Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Contingent consideration Total Balance at December 31, 2016 $ 2,358 $ 2,358 Adjustments — — Balance at March 31, 2017 $ 2,358 $ 2,358
Financial Assets and Liabilities Not Measured at Fair Value	The Company’s financial assets and liabilities as of March 31, 2018 and 2017 and December 31, 2017 that are not measured at fair value in the consolidated balance sheets are as follows (dollars in thousands): Balance at March 31, Fair Value Measurements Using 2018 Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 69,900 $ 69,900 $ — $ — Short-term loans and line of credit accounts, net (1) 180,525 — — 180,525 Installment loans and RPAs, net (1)(4) 522,551 — — 551,001 Restricted cash (5) 34,765 34,765 — — Investment in unconsolidated investee (2)(3) 6,703 — — 6,703 Total $ 814,444 $ 104,665 $ — $ 738,229 Financial liabilities: Liability for estimated losses on consumer loans guaranteed by the Company $ 1,410 $ — $ — $ 1,410 Promissory note 3,000 — — 3,327 Revolving line of credit 8,000 — — 8,000 Securitization Notes 217,125 — 220,066 — 9.75% senior notes due 2021 293,044 — 306,260 — 8.50% senior notes due 2024 250,000 — 261,250 — Total $ 772,579 $ — $ 787,576 $ 12,737 Balance at March 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 97,030 $ 97,030 $ — $ — Short-term loans and line of credit accounts, net (1) 140,777 — — 140,777 Installment loans and RPAs, net (1)(4) 374,686 — — 409,169 Restricted cash (5) 25,610 25,610 — — Investment in unconsolidated investee (2)(3) 6,703 — — 6,703 Total $ 644,806 $ 122,640 $ — $ 556,649 Financial liabilities: Liability for estimated losses on consumer loans guaranteed by the Company $ 1,187 $ — $ — $ 1,187 Promissory note 3,000 — — 3,149 Securitization Notes 145,449 — 147,855 — 9.75% senior notes due 2021 495,824 — 512,125 — Total $ 645,460 $ — $ 659,980 $ 4,336 Balance at December 31, Fair Value Measurements Using 2017 Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 68,684 $ 68,684 $ — $ — Short-term loans and line of credit accounts, net (1) 192,675 — — 192,675 Installment loans and RPAs, net (1)(4) 512,030 — — 544,799 Restricted cash (5) 29,460 29,460 — — Investment in unconsolidated investee (2)(3) 6,703 — — 6,703 Total $ 809,552 $ 98,144 $ — $ 744,177 Financial liabilities: Liability for estimated losses on consumer loans guaranteed by the Company $ 2,258 $ — $ — $ 2,258 Promissory note 3,000 — — 3,287 Securitization Notes 211,406 — 215,063 — 9.75% senior notes due 2021 342,558 — 365,700 — 8.50% senior notes due 2024 250,000 — 255,000 — Total $ 809,222 $ — $ 835,763 $ 5,545 (1) Short-term loans, line of credit accounts, installment loans and RPAs are included in “Loans and finance receivables, net” in the consolidated balance sheets. (2) Investment in unconsolidated investee is included in “Other assets” in the consolidated balance sheets. (3) See Note 4 for additional information related to the investment in unconsolidated investee. (4) Installment loan and RPAs, net include $278.3 million, $207.6 million and $260.0 million in net assets of consolidated VIEs as of March 31, 2018 and 2017 and December 31, 2017, respectively. (5) Restricted cash includes $26.7 million, $17.8 million and $21.7 million in assets of consolidated VIEs as of March 31, 2018 and 2017 and December 31, 2017, respectively.

Condensed Consolidating Finan36

Condensed Consolidating Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2018
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS As of March 31, 2018 (dollars in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 11,016 $ 58,086 $ 798 $ — $ 69,900 Restricted cash — 8,019 26,746 — 34,765 Loans and finance receivables, net — 424,776 278,300 — 703,076 Other receivables and prepaid expenses 110 20,631 1,423 — 22,164 Property and equipment, net — 47,175 523 — 47,698 Goodwill — 267,013 — — 267,013 Intangible assets, net — 4,058 — — 4,058 Investment in subsidiaries 432,019 51,911 — (483,930 ) — Intercompany receivable 303,868 — — (303,868 ) — Other assets 1,600 7,771 155 — 9,526 Total assets $ 748,613 $ 889,440 $ 307,945 $ (787,798 ) $ 1,158,200 Liabilities and Stockholders' Equity Accounts payable and accrued expenses $ 11,569 $ 56,472 $ 2,432 $ — $ 70,473 Intercompany payables — 256,757 47,111 (303,868 ) — Income taxes currently payable (118,763 ) 119,055 (35 ) — 257 Deferred tax liabilities, net (116 ) 17,681 (478 ) — 17,087 Long-term debt 540,190 — 214,460 — 754,650 Total liabilities 432,880 449,965 263,490 (303,868 ) 842,467 Commitments and contingencies Stockholders' equity 315,733 439,475 44,455 (483,930 ) 315,733 Total liabilities and stockholders' equity $ 748,613 $ 889,440 $ 307,945 $ (787,798 ) $ 1,158,200 CONDENSED CONSOLIDATING BALANCE SHEETS As of March 31, 2017 (dollars in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ — $ 92,568 $ 4,462 $ — $ 97,030 Restricted cash — 7,795 17,815 — 25,610 Loans and finance receivables, net — 303,000 212,463 — 515,463 Income taxes receivable 77,477 (74,481 ) 8 — 3,004 Other receivables and prepaid expenses 115 17,550 394 — 18,059 Property and equipment, net — 43,598 681 — 44,279 Goodwill — 267,011 — — 267,011 Intangible assets, net — 5,133 3 — 5,136 Investment in subsidiaries 318,664 30,693 — (349,357 ) — Intercompany receivable 364,990 — — (364,990 ) — Other assets 299 7,197 2,325 — 9,821 Total assets $ 761,545 $ 700,064 $ 238,151 $ (714,347 ) $ 985,413 Liabilities and Stockholders' Equity Accounts payable and accrued expenses $ 16,351 $ 52,457 $ 1,677 $ — $ 70,485 Intercompany payables — 295,960 69,030 (364,990 ) — Income taxes currently payable — — — — — Deferred tax liabilities, net (366 ) 26,210 (506 ) — 25,338 Long-term debt 487,087 — 144,030 — 631,117 Total liabilities 503,072 374,627 214,231 (364,990 ) 726,940 Commitments and contingencies Stockholders' equity 258,473 325,437 23,920 (349,357 ) 258,473 Total liabilities and stockholders' equity $ 761,545 $ 700,064 $ 238,151 $ (714,347 ) $ 985,413 CONDENSED CONSOLIDATING BALANCE SHEETS As of December 31, 2017 (dollars in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 12,183 $ 54,659 $ 1,842 $ — $ 68,684 Restricted cash — 7,764 21,696 — 29,460 Loans and finance receivables, net — 442,516 262,189 — 704,705 Income taxes receivable 114,494 (110,852 ) 450 — 4,092 Other receivables and prepaid expenses 833 20,731 2,253 — 23,817 Property and equipment, net — 47,965 560 — 48,525 Goodwill — 267,015 — — 267,015 Intangible assets, net — 4,325 — — 4,325 Investment in subsidiaries 388,538 63,956 — (452,494 ) — Intercompany receivable 354,457 — — (354,457 ) — Other assets 1,785 6,874 178 — 8,837 Total assets $ 872,290 $ 804,953 $ 289,168 $ (806,951 ) $ 1,159,460 Liabilities and Stockholders' Equity Accounts payable and accrued expenses $ 10,336 $ 64,541 $ 2,246 $ — $ 77,123 Intercompany payables — 331,425 23,032 (354,457 ) — Deferred tax liabilities, net (140 ) 12,726 (478 ) — 12,108 Long-term debt 580,407 — 208,135 — 788,542 Total liabilities 590,603 408,692 232,935 (354,457 ) 877,773 Commitments and contingencies Stockholders' equity 281,687 396,261 56,233 (452,494 ) 281,687 Total liabilities and stockholders' equity $ 872,290 $ 804,953 $ 289,168 $ (806,951 ) $ 1,159,460
Condensed Consolidating Statements of Income and Comprehensive Income	CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Three Months Ended March 31, 2018 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Revenue $ — $ 214,734 $ 41,276 $ (1,712 ) $ 254,298 Cost of Revenue — 83,229 25,324 — 108,553 Gross Profit — 131,505 15,952 (1,712 ) 145,745 Expenses Marketing — 26,977 759 — 27,736 Operations and technology 3 24,350 2,897 (1,712 ) 25,538 General and administrative 76 25,480 1,365 — 26,921 Depreciation and amortization — 3,794 44 — 3,838 Total Expenses 79 80,601 5,065 (1,712 ) 84,033 (Loss) Income from Operations (79 ) 50,904 10,887 — 61,712 Interest expense, net (13,944 ) (448 ) (5,281 ) — (19,673 ) Foreign currency transaction gain 255 (2,343 ) — — (2,088 ) Loss on early extinguishment of debt (4,710 ) — — — (4,710 ) (Loss) Income before Income Taxes and Equity in Net Earnings of Subsidiaries (18,478 ) 48,113 5,606 — 35,241 (Benefit from) provision for income taxes (3,850 ) 10,025 1,168 — 7,343 (Loss) Income before Equity in Net Earnings of Subsidiaries (14,628 ) 38,088 4,438 — 27,898 Net earnings of subsidiaries 42,526 4,438 — (46,964 ) — Net Income (Loss) $ 27,898 $ 42,526 $ 4,438 $ (46,964 ) $ 27,898 Other comprehensive gain (loss), net of tax: Foreign currency translation gain (loss) 4,386 2,497 267 (2,764 ) 4,386 Reclassification of certain deferred tax effects (1,622 ) — — — (1,622 ) Total other comprehensive gain (loss), net of tax 2,764 2,497 267 (2,764 ) 2,764 Comprehensive Income (Loss) $ 30,662 $ 45,023 $ 4,705 $ (49,728 ) $ 30,662 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Three Months Ended March 31, 2017 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Revenue $ — $ 160,767 $ 32,784 $ (1,288 ) $ 192,263 Cost of Revenue — 59,415 22,469 — 81,884 Gross Profit — 101,352 10,315 (1,288 ) 110,379 Expenses Marketing — 19,373 210 — 19,583 Operations and technology — 21,942 1,589 — 23,531 General and administrative 48 24,859 2,077 (1,288 ) 25,696 Depreciation and amortization — 3,455 42 — 3,497 Total Expenses 48 69,629 3,918 (1,288 ) 72,307 (Loss) Income from Operations (48 ) 31,723 6,397 — 38,072 Interest expense, net (13,177 ) (35 ) (4,010 ) — (17,222 ) Foreign currency transaction gain 227 — — — 227 (Loss) Income before Income Taxes and Equity in Net Earnings of Subsidiaries (12,998 ) 31,688 2,387 — 21,077 Provision for income taxes (4,456 ) 10,863 818 — 7,225 (Loss) Income before Equity in Net Earnings of Subsidiaries (8,542 ) 20,825 1,569 — 13,852 Net earnings of subsidiaries 22,394 1,569 — (23,963 ) — Net Income (Loss) $ 13,852 $ 22,394 $ 1,569 $ (23,963 ) $ 13,852 Other comprehensive gain (loss), net of tax: Foreign currency translation gain (loss) 1,138 510 628 (1,138 ) 1,138 Total other comprehensive gain (loss), net of tax 1,138 510 628 (1,138 ) 1,138 Comprehensive Income (Loss) $ 14,990 $ 22,904 $ 2,197 $ (25,101 ) $ 14,990
Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Three Months Ended March 31, 2018 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities $ 45,160 $ 97,070 $ 15,210 $ (4,438 ) $ 153,002 Cash Flows from Investing Activities Loans and finance receivables originated or acquired — (378,099 ) — — (378,099 ) Securitized loans transferred — 82,156 (82,156 ) — — Loans and finance receivables repaid — 188,235 81,783 — 270,018 Purchases of property and equipment — (3,344 ) (5 ) — (3,349 ) Capital contributions to subsidiaries — 16,483 — (16,483 ) — Other investing activities — 24 — — 24 Net cash used in investing activities — (94,545 ) (378 ) (16,483 ) (111,406 ) Cash Flows from Financing Activities (Payments for) proceeds from member's equity — (4,438 ) (16,483 ) 20,921 — Debt prepayment penalty (3,656 ) — — — (3,656 ) Treasury shares purchased (1,128 ) — — — (1,128 ) Repayments of Senior Notes (50,000 ) — — — (50,000 ) Borrowings under revolving line of credit 32,000 — — — 32,000 Repayments under revolving line of credit (24,000 ) — — — (24,000 ) Borrowings under securitization facility — — 55,300 — 55,300 Repayments under securitization facility — — (49,581 ) — (49,581 ) Proceeds from exercise of stock options 457 — — — 457 Net cash (used in) provided by financing activities (46,327 ) (4,438 ) (10,764 ) 20,921 (40,608 ) Effect of exchange rates on cash, cash equivalents and restricted cash — 5,595 (62 ) — 5,533 Net (decrease) increase in cash, cash equivalents and restricted cash (1,167 ) 3,682 4,006 — 6,521 Cash, cash equivalents and restricted cash at beginning of year 12,183 62,423 23,538 — 98,144 Cash, cash equivalents and restricted cash at end of period $ 11,016 $ 66,105 $ 27,544 $ — $ 104,665 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Three Months Ended March 31, 2017 (in thousands) Guarantor Non-Guarantor Parent Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities $ 536 $ 130,885 $ (7,494 ) $ (4,062 ) $ 119,865 Cash Flows from Investing Activities Loans and finance receivables originated or acquired — (268,245 ) (5,745 ) — (273,990 ) Securitized loans transferred — 37,081 (37,081 ) — — Loans and finance receivables repaid — 160,523 67,665 — 228,188 Purchases of property and equipment — (2,053 ) (103 ) — (2,156 ) Capital contributions to subsidiaries — (1,500 ) — 1,500 — Other investing activities — 2,367 — — 2,367 Net cash (used in) provided by investing activities — (71,827 ) 24,736 1,500 (45,591 ) Cash Flows from Financing Activities (Payments for) proceeds from member's equity — (4,062 ) 1,500 2,562 — Treasury shares purchased (536 ) — — — (536 ) Borrowings under securitization facility — — 22,700 — 22,700 Repayments under securitization facility — — (42,670 ) — (42,670 ) Net cash (used in) provided by financing activities (536 ) (4,062 ) (18,470 ) 2,562 (20,506 ) Effect of exchange rates on cash, cash equivalents and restricted cash — 2,632 — — 2,632 Net increase in cash, cash equivalents and restricted cash — 57,628 (1,228 ) — 56,400 Cash, cash equivalents and restricted cash at beginning of year — 42,895 23,345 — 66,240 Cash, cash equivalents and restricted cash at end of period $ — $ 100,523 $ 22,117 $ — $ 122,640

Significant Accounting Polici37

Significant Accounting Policies - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Cash and cash equivalents	$ 69,900	$ 68,684	$ 97,030
Restricted cash	34,765	29,460	25,610
Total cash, cash equivalents and restricted cash	$ 104,665	$ 98,144	$ 122,640	$ 66,240

Significant Accounting Polici38

Significant Accounting Policies - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Jun. 30, 2017
Significant Accounting Policies [Line Items]
Goodwill impairment loss			$ 0
Accounting Standards Update 2018-02
Significant Accounting Policies [Line Items]
Reclassification of accumulated other comprehensive income to beginning retained earnings	$ 1,600,000
Accounting Standards Update 2016-18
Significant Accounting Policies [Line Items]
Increase in net cash used in investing activities		$ 800,000
Increase in effect of exchange rates on cash		$ 100,000
Australia and Canada
Significant Accounting Policies [Line Items]
Foreign currency translation (loss) gain	$ 2,300,000

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - USD ($)	Jun. 23, 2015	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Date of acquisition	Jun. 23, 2015
Business acquisition, asset acquired	$ 26,400,000
Business acquisition, payment in cash	17,700,000
Business Combination, promissory note	3,000,000
Estimated contingent consideration payable	5,700,000		$ 2,358,000		$ 2,358,000
Total consideration paid				$ 0
Change in fair value measurement of contingent consideration		$ 0	$ 0		$ 3,300,000
Maximum
Business Acquisition [Line Items]
Total consideration paid	$ 71,000,000

Loans and Finance Receivables40

Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables - Schedule of Revenue Generated from Loans and Finance Receivables (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Accounts Notes And Loans Receivable [Line Items]
Total loans and finance receivables revenue	$ 253,792	$ 191,965
Other	506	298
Total revenue	254,298	192,263
Short-term Loans
Accounts Notes And Loans Receivable [Line Items]
Total loans and finance receivables revenue	53,375	47,423
Line of Credit Accounts
Accounts Notes And Loans Receivable [Line Items]
Total loans and finance receivables revenue	78,309	59,459
Installment Loans and RPAs
Accounts Notes And Loans Receivable [Line Items]
Total loans and finance receivables revenue	$ 122,108	$ 85,083

Loans and Finance Receivables41

Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Accounts Notes And Loans Receivable [Line Items]
Days for delinquent loans to be charged off	60 days
Active consumer loans owned by third-party lenders	$ 26.6	$ 34.1	$ 22.5
Accrual for losses on consumer loan guaranty obligations	$ 1.4	$ 2.3	$ 1.2
Minimum
Accounts Notes And Loans Receivable [Line Items]
Days for delinquent loans to be charged off	60 days
Delinquent loans expiry period (in days)	1 day
Maximum
Accounts Notes And Loans Receivable [Line Items]
Days for delinquent loans to be charged off	65 days
Delinquent loans expiry period (in days)	64 days

Loans and Finance Receivables42

Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables - Components of Company-Owned Loans and Finance Receivables (Detail) - USD ($) $ in Thousands		Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Accounts Notes And Loans Receivable [Line Items]
Current receivables		$ 734,888	$ 744,256	$ 539,209
Delinquent payment amounts	[1]	8,767	11,331	6,266
Receivables on non-accrual status		73,704	72,162	53,242
Total delinquent receivables		82,471	83,493	59,508
Total loans and finance receivables, gross		817,359	827,749	598,717
Less: Allowance for losses		(114,283)	(123,044)	(83,254)	$ (98,945)
Loans and finance receivables, net		703,076	704,705	515,463
Short-term Loans
Accounts Notes And Loans Receivable [Line Items]
Current receivables		39,339	45,552	33,272
Receivables on non-accrual status		26,519	28,120	19,933
Total delinquent receivables		26,519	28,120	19,933
Total loans and finance receivables, gross		65,858	73,672	53,205
Less: Allowance for losses		(19,136)	(19,917)	(15,161)	(17,770)
Loans and finance receivables, net		46,722	53,755	38,044
Line of Credit Accounts
Accounts Notes And Loans Receivable [Line Items]
Current receivables		152,114	161,070	114,820
Delinquent payment amounts	[1]	6,624	7,696	3,869
Receivables on non-accrual status		2,185	1,302	5,809
Total delinquent receivables		8,809	8,998	9,678
Total loans and finance receivables, gross		160,923	170,068	124,498
Less: Allowance for losses		(27,120)	(31,148)	(21,765)	(26,594)
Loans and finance receivables, net		133,803	138,920	102,733
Installment Loans and RPAs
Accounts Notes And Loans Receivable [Line Items]
Current receivables		543,435	537,634	391,117
Delinquent payment amounts	[1]	2,143	3,635	2,397
Receivables on non-accrual status		45,000	42,740	27,500
Total delinquent receivables		47,143	46,375	29,897
Total loans and finance receivables, gross		590,578	584,009	421,014
Less: Allowance for losses		(68,027)	(71,979)	(46,328)	$ (54,581)
Loans and finance receivables, net		$ 522,551	$ 512,030	$ 374,686
[1]	Represents the delinquent portion of installment loans and line of credit account balances for customers that have only missed one payment and RPA customers who have not delivered agreed upon receivables. See “Current and Delinquent Loans and Finance Receivables” above for additional information.

Loans and Finance Receivables43

Loans and Finance Receivables, Credit Quality Information and Allowances and Liabilities for Estimated Losses on Loans and Finance Receivables - Schedule of Changes in Allowance for Losses (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Allowance for losses for Company-owned loans and finance receivables
Balance at beginning of period	$ 123,044	$ 98,945
Cost of revenue	109,401	82,693
Charge-offs	(142,498)	(118,165)
Recoveries	23,793	19,351
Effect of foreign currency translation	543	430
Balance at end of period	114,283	83,254
Liability for third-party lender-owned loans
Balance at beginning of period	2,258	1,996
Increase (decrease) in liability	(848)	(809)
Balance at end of period	1,410	1,187
Short-term Loans
Allowance for losses for Company-owned loans and finance receivables
Balance at beginning of period	19,917	17,770
Cost of revenue	21,167	16,274
Charge-offs	(28,485)	(24,379)
Recoveries	6,272	5,404
Effect of foreign currency translation	265	92
Balance at end of period	19,136	15,161
Liability for third-party lender-owned loans
Balance at beginning of period	2,105	1,716
Increase (decrease) in liability	(844)	(672)
Balance at end of period	1,261	1,044
Line of Credit Accounts
Allowance for losses for Company-owned loans and finance receivables
Balance at beginning of period	31,148	26,594
Cost of revenue	25,383	19,831
Charge-offs	(32,807)	(28,464)
Recoveries	3,396	3,804
Balance at end of period	27,120	21,765
Installment Loans and RPAs
Allowance for losses for Company-owned loans and finance receivables
Balance at beginning of period	71,979	54,581
Cost of revenue	62,851	46,588
Charge-offs	(81,206)	(65,322)
Recoveries	14,125	10,143
Effect of foreign currency translation	278	338
Balance at end of period	68,027	46,328
Liability for third-party lender-owned loans
Balance at beginning of period	153	280
Increase (decrease) in liability	(4)	(137)
Balance at end of period	$ 149	$ 143

Investment in Unconsolidated 44

Investment in Unconsolidated Investee - Additional information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Investments All Other Investments [Abstract]
Cost method investments	$ 6,700,000	$ 6,700,000	$ 6,700,000
Investment impairment	$ 0

Long-term Debt - Summary of Lon

Long-term Debt - Summary of Long-Term Debt Instruments and Balances Outstanding (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Debt Instrument [Line Items]
Securitization notes	$ 217,125	$ 211,406	$ 145,449
Subtotal	768,169	803,964	641,273
Less: Long-term debt issuance costs	(13,519)	(15,422)	(10,156)
Total long-term debt	754,650	788,542	631,117
9.75% Senior Notes Due 2021
Debt Instrument [Line Items]
Senior notes	293,044	342,558	$ 495,824
8.50% Senior Notes Due 2024
Debt Instrument [Line Items]
Senior notes	250,000	$ 250,000
Revolving Line of Credit
Debt Instrument [Line Items]
Revolving line of credit	$ 8,000

Long-term Debt - Summary of L46

Long-term Debt - Summary of Long-Term Debt Instruments and Balances Outstanding (Parenthetical) (Detail)	May 30, 2014	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Sep. 01, 2017
9.75% Senior Notes Due 2021
Debt Instrument [Line Items]
Debt instrument, interest rate	9.75%	9.75%	9.75%	9.75%
Debt instrument, maturity date	Jun. 1, 2021	Jun. 1, 2021	Jun. 1, 2021	Jun. 1, 2021
8.50% Senior Notes Due 2024
Debt Instrument [Line Items]
Debt instrument, interest rate		8.50%		8.50%	8.50%
Debt instrument, maturity date		Sep. 1, 2024		Sep. 1, 2024

Long-term Debt - Additional Inf

Long-term Debt - Additional Information (Detail) - USD ($)	Oct. 20, 2017	Sep. 01, 2017	Jun. 30, 2017	Dec. 14, 2016	Dec. 01, 2016	May 30, 2014	May 14, 2014	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Debt Instrument [Line Items]
Carrying amount of securitization notes								$ 217,125,000	$ 145,449,000	$ 211,406,000
Loss on early extinguishment of debt								4,710,000
Revolving Line of Credit
Debt Instrument [Line Items]
Revolving line of credit								$ 8,000,000
8.50% Senior Unsecured Notes Due 2024
Debt Instrument [Line Items]
Debt instrument, face amount		$ 250,000,000
Debt instrument, maturity date								Sep. 1, 2024		Sep. 1, 2024
Debt instrument, interest rate		8.50%						8.50%		8.50%
Debt instrument, payment terms								The 2024 Senior Notes bear interest at a rate of 8.50% annually on the principal amount payable semi-annually in arrears on March 1 and September 1 of each year, beginning on March 1, 2018.
Debt instrument, percentage of sale price		100.00%
Notes redemption, description								The 2024 Senior Notes are redeemable at the Company’s option, in whole or in part, (i) at any time prior to September 1, 2020 at 100% of the aggregate principal amount of 2024 Senior Notes redeemed plus the applicable “make whole” premium specified in the indenture that governs the Company’s 2024 Notes (the "2024 Senior Notes Indenture"), plus accrued and unpaid interest, if any, to the redemption date and (ii) at any time on or after September 1, 2020 at the premium, if any, specified in the 2024 Senior Notes Indenture that will decrease over time, plus accrued and unpaid interest, if any, to the redemption date.
Note redeem rate		100.00%
Carrying amount of senior notes								$ 243,100,000		$ 242,800,000
Unamortized debt issuance cost								$ 6,900,000		7,200,000
Debt issuance cost, amortization period								7 years
Interest expense recognized								$ 5,600,000
Non-cash amortization of debt issuance costs								300,000
8.50% Senior Unsecured Notes Due 2024 | $250.0 million 8.50% Senior Unsecured Notes Redemption, Under Additional Option Available
Debt Instrument [Line Items]
Note redeem rate		108.50%
Percentage of notes principal redeemable		40.00%
2016-1 Securitization Facility
Debt Instrument [Line Items]
Unamortized debt issuance cost								$ 2,600,000	1,400,000	3,300,000
Debt issuance cost, amortization period								3 years
Interest expense recognized								$ 5,100,000	3,900,000
Non-cash amortization of debt issuance costs								600,000	600,000
Maximum principal amount of securitization facility				$ 275,000,000
Variable funding note maximum principal amount per month				$ 30,000,000
Maturity period of revolving facility				2017-10
Carrying amount of securitization notes								$ 199,300,000	131,900,000	193,000,000
2017 Securitization Notes
Debt Instrument [Line Items]
Maximum principal amount of securitization notes outstanding	$ 275,000,000
Debt instrument, basis spread on variable rate	7.50%
Maximum one-time prepayment amount	$ 100,000,000
2017 Securitization Notes | Minimum
Debt Instrument [Line Items]
Aggregate availability of variable funding notes	75,000,000
2017 Securitization Notes | Maximum
Debt Instrument [Line Items]
Aggregate availability of variable funding notes	90,000,000
2016-2 Facility
Debt Instrument [Line Items]
Debt issuance cost, amortization period								36 months
Interest expense recognized								$ 600,000	500,000
Carrying amount of securitization notes								15,100,000	12,100,000	15,100,000
Date at Issuer not permitted to prepay or redeem any outstanding securitization notes prior					Oct. 1, 2018
Debt issuance cost								$ 200,000	200,000	200,000
2016-2 Facility | LIBOR
Debt Instrument [Line Items]
Debt instrument, effective percentage					12.50%
2016-2 Facility | Redpoint Capital Asset Funding, LLC
Debt Instrument [Line Items]
Annual percentage rate for securitized consumer loan					90.00%
2017 Revolving Credit Facility Due 2020 | Green Bank, N.A.
Debt Instrument [Line Items]
Debt issuance cost, amortization period								34 months
Debt issuance cost								$ 2,200,000
Maximum borrowing capacity			$ 40,000,000
Credit agreement, maturity date			May 1, 2020
Revolving line of credit								$ 8,000,000		0
2017 Revolving Credit Facility Due 2020 | Green Bank, N.A. | Revolving Line of Credit
Debt Instrument [Line Items]
Debt instrument, effective percentage								5.75%
2017 Revolving Credit Facility Due 2020 | Green Bank, N.A. | Letters of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 20,000,000
Borrowings outstanding under credit agreement								$ 8,000,000		$ 8,000,000
2017 Revolving Credit Facility Due 2020 | Green Bank, N.A. | Prime Rate
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate			1.00%
2017 Revolving Credit Facility Due 2020 | Minimum | Green Bank, N.A.
Debt Instrument [Line Items]
Commitment fee percentage			0.30%
2017 Revolving Credit Facility Due 2020 | Maximum | Green Bank, N.A.
Debt Instrument [Line Items]
Commitment fee percentage			0.50%
2014 Revolving Credit Facility Due 2017 | Jefferies Group, LLC | Unsecured Revolving Credit Facility
Debt Instrument [Line Items]
Debt issuance cost, amortization period							37 months
Debt issuance cost							$ 1,600,000
Credit agreement, maturity date			Jun. 30, 2017
Revolving line of credit									$ 0
9.75% Senior Unsecured Notes Due 2021
Debt Instrument [Line Items]
Debt instrument, face amount						$ 500,000,000
Debt instrument, maturity date						Jun. 1, 2021		Jun. 1, 2021	Jun. 1, 2021	Jun. 1, 2021
Debt instrument, interest rate						9.75%		9.75%	9.75%	9.75%
Debt instrument, effective percentage						10.00%
Carrying amount of senior notes								$ 289,100,000	$ 487,100,000	$ 337,600,000
Unamortized debt issuance cost								$ 3,900,000	8,700,000	4,900,000
Debt issuance cost, amortization period								7 years
Interest expense recognized								$ 7,900,000	12,900,000
Non-cash amortization of debt issuance costs								300,000	500,000
Debt instrument, repurchase of principal amount								50,000,000
Aggregate cash consideration paid for repurchase of principal amount with accrued interest								53,700,000
Loss on early extinguishment of debt								4,700,000
Loss on early extinguishment of debt, net of tax								3,700,000
Debt instrument unamortized discount								2,000,000	4,200,000	$ 2,400,000
Non-cash amortization discount								$ 100,000	$ 200,000
Weighted average interest rates								9.79%	10.79%
Initial Term Note | 2017 Securitization Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 181,100,000
Revolving Note | 2016-2 Facility
Debt Instrument [Line Items]
Debt instrument, face amount					$ 20,000,000
Unsecured consumer loans					$ 25,000,000
Debt instrument, maturity date					Dec. 1, 2019
Expected increase in maximum principal balance					$ 40,000,000
Enova Standby And Letter Of Credit | Revolving Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity							$ 20,000,000
Borrowings outstanding under credit agreement									$ 6,000,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Effective tax rate	20.80%	34.30%
Federal statutory rate	21.00%	35.00%

Accumulated Other Comprehensi49

Accumulated Other Comprehensive Loss - Schedule of Components of Accumulated Other Comprehensive Income (Loss), Net of Tax (Detail) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2018	Mar. 31, 2017
Accumulated Other Comprehensive Income Loss [Line Items]
Balance		$ 281,687	$ 241,699
Other comprehensive loss, before reclassifications and tax		3,644	1,781
Tax impact		(820)	(643)
Australia and Canada liquidation	[1]	2,343
Tax impact		(781)
Reclassification of certain deferred tax effects	[2]	(1,622)
Balance		315,733	258,473
Foreign Currency Translation Gain (Loss)
Accumulated Other Comprehensive Income Loss [Line Items]
Balance		(7,086)	(11,578)
Other comprehensive loss, before reclassifications and tax		3,644	1,781
Tax impact		(820)	(643)
Australia and Canada liquidation	[1]	2,343
Tax impact		(781)
Reclassification of certain deferred tax effects	[2]	(1,622)
Balance		(4,322)	(10,440)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income Loss [Line Items]
Balance		(7,086)	(11,578)
Reclassification of certain deferred tax effects		1,622
Balance		$ (4,322)	$ (10,440)
[1]	Amount reclassified from accumulated other comprehensive loss represents the realization of foreign currency translation losses on the Company’s Australia and Canada businesses for the three months ended March 31, 2018. These amounts were recorded in “Foreign currency transaction (loss) gain” on the consolidated statements of income. See Note 1 for additional information.
[2]	Amount reclassified from accumulated other comprehensive loss represents stranded tax effects resulting from the newly enacted federal corporate income tax rate under the Tax Cuts and Jobs Act. The amount of the reclassification is the difference between the historical corporate income tax rate and the newly enacted 21 percent corporate income tax rate. These amounts were recorded to retained earnings on the consolidated balance sheets. See Note 1 for additional information.

Accumulated Other Comprehensi50

Accumulated Other Comprehensive Loss - Schedule of Components of Accumulated Other Comprehensive Income (Loss), Net of Tax (Parenthetical) (Detail)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Equity [Abstract]
Corporate income tax rate	21.00%	35.00%

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Reconciliation of Numerators and Denominators of Basic and Diluted Earnings per Share Computations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Numerator:
Net income	$ 27,898	$ 13,852
Weighted average common shares outstanding:
Total weighted average basic shares	33,669	33,372
Shares applicable to stock-based compensation	903	664
Total weighted average diluted shares	34,572	34,036
Earnings Per Share:
Net income per share – basic	$ 0.83	$ 0.42
Net income per share – diluted	$ 0.81	$ 0.41

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options not included in computation of diluted earnings per share	1,191,744	1,366,256
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options not included in computation of diluted earnings per share	296,058	821,756

Operating Segment Information -

Operating Segment Information - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)Segment	Dec. 31, 2017USD ($)	Mar. 31, 2017USD ($)
Segment Reporting [Abstract]
Number of reportable segment | Segment	1
Property and equipment, net | $	$ 47,698	$ 48,525	$ 44,279

Operating Segment Information54

Operating Segment Information - Summary of Domestic, International Operations and Corporate Services (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Revenues [Abstract]
Revenue	$ 254,298	$ 192,263
Income from operations [Abstract]
Income from operations	61,712	38,072
Depreciation and amortization [Abstract]
Depreciation and amortization	3,838	3,497
Expenditures for property and equipment [Abstract]
Expenditures for property and equipment	3,349	2,156
Property and equipment, net [Abstract]
Property and equipment, net	47,698	44,279	$ 48,525
Assets
Assets	1,158,200	985,413	$ 1,159,460
Domestic
Revenues [Abstract]
Revenue	212,966	164,669
Income from operations [Abstract]
Income from operations	87,759	62,070
Depreciation and amortization [Abstract]
Depreciation and amortization	1,858	1,526
Expenditures for property and equipment [Abstract]
Expenditures for property and equipment	1,990	611
Property and equipment, net [Abstract]
Property and equipment, net	27,787	18,327
Assets
Assets	960,386	826,348
International
Revenues [Abstract]
Revenue	41,332	27,594
Income from operations [Abstract]
Income from operations	1,718	2,194
Depreciation and amortization [Abstract]
Depreciation and amortization	372	379
Expenditures for property and equipment [Abstract]
Expenditures for property and equipment	1,068	1,085
Property and equipment, net [Abstract]
Property and equipment, net	8,093	6,006
Assets
Assets	137,422	102,819
Corporate Services
Income from operations [Abstract]
Income from operations	(27,765)	(26,192)
Depreciation and amortization [Abstract]
Depreciation and amortization	1,608	1,592
Expenditures for property and equipment [Abstract]
Expenditures for property and equipment	291	460
Property and equipment, net [Abstract]
Property and equipment, net	11,818	19,946
Assets
Assets	$ 60,392	$ 56,246

Operating Segment Information55

Operating Segment Information - Summary of Company's Revenue by Geographical Region (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues [Abstract]
Revenue	$ 254,298	$ 192,263
United States
Revenues [Abstract]
Revenue	212,966	164,669
United Kingdom
Revenues [Abstract]
Revenue	34,989	24,443
Other International Countries
Revenues [Abstract]
Revenue	$ 6,343	$ 3,151

Commitments and Contingencies -

Commitments and Contingencies - Additional information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Jun. 30, 2015ft²
Commitments And Contingencies [Line Items]
Leased area | ft²		86,000
Estimated sublease income	$ 1.7
Lease Termination Costs and Other Exit Costs
Commitments And Contingencies [Line Items]
Expense related to lease termination penalty	3.7
Lease Termination Costs
Commitments And Contingencies [Line Items]
Expense related to lease termination penalty	2.9
Other Exit Costs
Commitments And Contingencies [Line Items]
Expense related to lease termination penalty	$ 0.8

Commitments and Contingencies57

Commitments and Contingencies - Exit and Disposal Activity and Liability Balances (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Lease Termination Costs
Commitments And Contingencies [Line Items]
Beginning Balance	$ 637
Payments	(554)
Adjustments	(83)
Other Exit Costs
Commitments And Contingencies [Line Items]
Beginning Balance	135
Payments	(9)
Adjustments	(126)
Lease Termination Costs and Other Exit Costs
Commitments And Contingencies [Line Items]
Beginning Balance	772
Payments	(563)
Adjustments	$ (209)

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Outstanding derivative instruments	$ 0	$ 0

Derivative Instruments - Fair V

Derivative Instruments - Fair Values of Derivative Instruments (Detail) - Non-Designated Derivatives - Forward Currency Exchange Contracts $ in Thousands	Dec. 31, 2017USD ($)
Derivatives Fair Value [Line Items]
Derivative Liabilities, Notional Amount	$ 12,039
Gross Amounts of Recognized Financial Instruments, Liabilities	55
Net Amounts of Assets Presented in the Consolidated Balance, Liabilities	$ 55	[1]
[1]	Represents the fair value of forward currency contracts, which is recorded in “Accounts payable and accrued expenses” in the consolidated balance sheets.

Derivative Instruments - Fair60

Derivative Instruments - Fair Values of Derivative Instruments (Parenthetical) (Detail) - Non-Designated Derivatives - Forward Currency Exchange Contracts	Dec. 31, 2017USD ($)
Derivatives Fair Value [Line Items]
Gross amounts of recognized derivative instruments	$ 0
Derivative asset, fair value of collateral	0
Amount of derivative assets	0
Amount of derivative liabilities	$ 0

Derivative Instruments - Effect

Derivative Instruments - Effect of Derivative Instruments on the Consolidated Results of Operations and Accumulated other Comprehensive Income (Detail) - Non-Designated Derivatives $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Derivative Instruments Gain Loss [Line Items]
Gains (Losses) Recognized in Income	$ 243
Forward Currency Exchange Contracts
Derivative Instruments Gain Loss [Line Items]
Gains (Losses) Recognized in Income	$ 243	[1]
[1]	The gains (losses) on these derivatives substantially offset the (losses) gains on the economically hedged portion of the foreign intercompany balances.

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Jun. 23, 2015
Related Party Transaction [Line Items]
Business Combination, promissory note			$ 3,000
Small Business
Related Party Transaction [Line Items]
Business Combination, promissory note	$ 3,000
Promissory note maturity date	Jun. 23, 2018
Interest expense related to promissory note	$ 32	$ 31
Transition services agreement fee income	$ 10	$ 7
Debt instrument, interest rate	4.00%
Transition services agreement period	3 years
Marketing Services Company
Related Party Transaction [Line Items]
Amount paid to related party	$ 2,100
Due to related party	$ 700

Variable Interest Entities - Su

Variable Interest Entities - Summary of Carrying Amounts of Consolidated VIE Assets and Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Assets
Restricted cash	$ 34,765	$ 29,460	$ 25,610
Loans and finance receivables, net	703,076	704,705	515,463
Other receivables and prepaid expenses	22,164	23,817	18,059
Other assets	9,526	8,837	9,821
Liabilities
Accounts payable and accrued expenses	70,473	77,123	70,485
Long-term debt	754,650	788,542	631,117
Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash	26,746	21,696	17,815
Loans and finance receivables, net	278,272	259,996	207,594
Other receivables and prepaid expenses	1		3
Other assets	155	178	2,325
Total assets	305,174	281,870	227,737
Liabilities
Accounts payable and accrued expenses	1,677	1,671	1,223
Long-term debt	214,459	208,135	144,030
Total liabilities	$ 216,136	$ 209,806	$ 145,253

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	May 30, 2014	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Sep. 01, 2017
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Transfer of Liabilities, amount		$ 0	$ 0
Transfer of assets, amount		0	0
Change in fair value measurement of contingent consideration		0	0		$ 3,300,000
Assets fair value non-recurring		0	0	$ 0
Liabilities fair value non-recurring		0	0	0
Accrual for losses on consumer loan guaranty obligations		$ 1,400,000	$ 1,200,000	$ 2,300,000
9.75% Senior Notes Due 2021
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Term of loan		7 years
Debt instrument, interest rate	9.75%	9.75%	9.75%	9.75%
Debt instrument, maturity date	Jun. 1, 2021	Jun. 1, 2021	Jun. 1, 2021	Jun. 1, 2021
8.50% Senior Notes Due 2024
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Term of loan		7 years
Debt instrument, interest rate		8.50%		8.50%		8.50%
Debt instrument, maturity date		Sep. 1, 2024		Sep. 1, 2024
Maximum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalent maturity period		90 days
Maximum | Short-term Loans
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Term of loan		12 months
Maximum | Line of Credit Accounts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Term of loan		12 months
Maximum | Installment Loans and RPAs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Term of loan		60 months
Maximum | RPAs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Estimated delivery term		18 months
Minimum | Installment Loans and RPAs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Term of loan		2 months
Minimum | RPAs
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Estimated delivery term		6 months

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Assets and Liabilities Measured on Recurring Basis (Detail) - USD ($) $ in Thousands		Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016	Jun. 23, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Contingent consideration				$ (2,358)	$ (2,358)	$ (5,700)
Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Contingent consideration				(2,358)	$ (2,358)
Fair Value, Measurements, Recurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Forward currency exchange contracts			$ (55)
Non-qualified savings plan assets	[1]	$ 2,079	1,460	1,352
Contingent consideration				(2,358)
Total		2,079	1,405	(1,006)
Fair Value, Measurements, Recurring | Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Non-qualified savings plan assets	[1]	2,079	1,460	1,352
Total		$ 2,079	1,460	1,352
Fair Value, Measurements, Recurring | Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Forward currency exchange contracts			(55)
Total			$ (55)
Fair Value, Measurements, Recurring | Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Contingent consideration				(2,358)
Total				$ (2,358)
[1]	The non-qualified savings plan assets are included in “Other receivables and prepaid expenses” in the Company’s consolidated balance sheets and have an offsetting liability of equal amount, which is included in “Accounts payable and accrued expenses” in the Company’s consolidated balance sheets.

Fair Value Measurements - Fai66

Fair Value Measurements - Fair Value Measurement for Contingent Consideration (Detail) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2016
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Contingent consideration, Beginning balance		$ 2,358,000
Contingent consideration, Adjustments	$ 0	0	$ 3,300,000
Contingent consideration, Ending balance		2,358,000	2,358,000
Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Contingent consideration, Beginning balance		2,358,000
Contingent consideration, Adjustments		0
Contingent consideration, Ending balance		$ 2,358,000	$ 2,358,000

Fair Value Measurements - Finan

Fair Value Measurements - Financial Assets and Liabilities Not Measured at Fair Value (Detail) - USD ($) $ in Thousands		Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Financial liabilities:
Liability for estimated losses on consumer loans guaranteed by the Company		$ 1,410	$ 2,258	$ 1,187	$ 1,996
Carrying Value
Financial assets:
Cash and cash equivalents		69,900	68,684	97,030
Short-term loans and line of credit accounts, net	[1]	180,525	192,675	140,777
Installment loans and RPAs, net	[1],[2]	522,551	512,030	374,686
Restricted cash	[3]	34,765	29,460	25,610
Investment in unconsolidated investee	[4],[5]	6,703	6,703	6,703
Total		814,444	809,552	644,806
Financial liabilities:
Liability for estimated losses on consumer loans guaranteed by the Company		1,410	2,258	1,187
Promissory note		3,000	3,000	3,000
Revolving line of credit		8,000
Securitization Notes		217,125	211,406	145,449
Total		772,579	809,222	645,460
Carrying Value | 9.75% Senior Notes Due 2021
Financial liabilities:
Senior notes		293,044	342,558	495,824
Carrying Value | 8.50% Senior Notes Due 2024
Financial liabilities:
Senior notes		250,000	250,000
Level 1 | Estimated Fair Value
Financial assets:
Cash and cash equivalents		69,900	68,684	97,030
Restricted cash	[3]	34,765	29,460	25,610
Total		104,665	98,144	122,640
Level 2 | Estimated Fair Value
Financial liabilities:
Securitization Notes		220,066	215,063	147,855
Total		787,576	835,763	659,980
Level 2 | Estimated Fair Value | 9.75% Senior Notes Due 2021
Financial liabilities:
Senior notes		306,260	365,700	512,125
Level 2 | Estimated Fair Value | 8.50% Senior Notes Due 2024
Financial liabilities:
Senior notes		261,250	255,000
Level 3 | Estimated Fair Value
Financial assets:
Short-term loans and line of credit accounts, net	[1]	180,525	192,675	140,777
Installment loans and RPAs, net	[1],[2]	551,001	544,799	409,169
Investment in unconsolidated investee	[4],[5]	6,703	6,703	6,703
Total		738,229	744,177	556,649
Financial liabilities:
Liability for estimated losses on consumer loans guaranteed by the Company		1,410	2,258	1,187
Promissory note		3,327	3,287	3,149
Revolving line of credit		8,000
Total		$ 12,737	$ 5,545	$ 4,336
[1]	Short-term loans, line of credit accounts, installment loans and RPAs are included in “Loans and finance receivables, net” in the consolidated balance sheets.
[2]	Installment loan and RPAs, net include $278.3 million, $207.6 million and $260.0 million in net assets of consolidated VIEs as of March 31, 2018 and 2017 and December 31, 2017, respectively.
[3]	Restricted cash includes $26.7 million, $17.8 million and $21.7 million in assets of consolidated VIEs as of March 31, 2018 and 2017 and December 31, 2017, respectively.
[4]	Investment in unconsolidated investee is included in “Other assets” in the consolidated balance sheets.
[5]	See Note 4 for additional information related to the investment in unconsolidated investee.

Fair Value Measurements - Fin68

Fair Value Measurements - Financial Assets and Liabilities Not Measured at Fair Value (Parenthetical) (Detail) - USD ($) $ in Millions	May 30, 2014	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Sep. 01, 2017
Variable Interest Entity, Primary Beneficiary
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Installment loans and RPAs, net		$ 278.3	$ 207.6	$ 260
Restricted cash		$ 26.7	$ 17.8	$ 21.7
9.75% Senior Notes Due 2021
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Debt instrument, interest rate	9.75%	9.75%	9.75%	9.75%
Debt instrument, maturity date	Jun. 1, 2021	Jun. 1, 2021	Jun. 1, 2021	Jun. 1, 2021
8.50% Senior Notes Due 2024
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Debt instrument, interest rate		8.50%		8.50%	8.50%
Debt instrument, maturity date		Sep. 1, 2024		Sep. 1, 2024

Condensed Consolidating Finan69

Condensed Consolidating Financial Statements - Additional Information (Detail)	Mar. 31, 2018
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Percentage of ownership	100.00%

Condensed Consolidating Finan70

Condensed Consolidating Financial Statements - Condensed Consolidating Balance Sheets - (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents	$ 69,900	$ 68,684	$ 97,030
Restricted cash	34,765	29,460	25,610
Loans and finance receivables, net	703,076	704,705	515,463
Income taxes receivable		4,092	3,004
Other receivables and prepaid expenses	22,164	23,817	18,059
Property and equipment, net	47,698	48,525	44,279
Goodwill	267,013	267,015	267,011
Intangible assets, net	4,058	4,325	5,136
Other assets	9,526	8,837	9,821
Total assets	1,158,200	1,159,460	985,413
Liabilities and Stockholders' Equity
Accounts payable and accrued expenses	70,473	77,123	70,485
Income taxes currently payable	257
Deferred tax liabilities, net	17,087	12,108	25,338
Long-term debt	754,650	788,542	631,117
Total liabilities	842,467	877,773	726,940
Commitments and contingencies
Stockholders' equity	315,733	281,687	258,473	$ 241,699
Total liabilities and stockholders' equity	1,158,200	1,159,460	985,413
Parent
Assets
Cash and cash equivalents	11,016	12,183
Income taxes receivable		114,494	77,477
Other receivables and prepaid expenses	110	833	115
Investment in subsidiaries	432,019	388,538	318,664
Intercompany receivable	303,868	354,457	364,990
Other assets	1,600	1,785	299
Total assets	748,613	872,290	761,545
Liabilities and Stockholders' Equity
Accounts payable and accrued expenses	11,569	10,336	16,351
Income taxes currently payable	(118,763)
Deferred tax liabilities, net	(116)	(140)	(366)
Long-term debt	540,190	580,407	487,087
Total liabilities	432,880	590,603	503,072
Commitments and contingencies
Stockholders' equity	315,733	281,687	258,473
Total liabilities and stockholders' equity	748,613	872,290	761,545
Guarantor Subsidiaries
Assets
Cash and cash equivalents	58,086	54,659	92,568
Restricted cash	8,019	7,764	7,795
Loans and finance receivables, net	424,776	442,516	303,000
Income taxes receivable		(110,852)	(74,481)
Other receivables and prepaid expenses	20,631	20,731	17,550
Property and equipment, net	47,175	47,965	43,598
Goodwill	267,013	267,015	267,011
Intangible assets, net	4,058	4,325	5,133
Investment in subsidiaries	51,911	63,956	30,693
Other assets	7,771	6,874	7,197
Total assets	889,440	804,953	700,064
Liabilities and Stockholders' Equity
Accounts payable and accrued expenses	56,472	64,541	52,457
Intercompany payables	256,757	331,425	295,960
Income taxes currently payable	119,055
Deferred tax liabilities, net	17,681	12,726	26,210
Total liabilities	449,965	408,692	374,627
Commitments and contingencies
Stockholders' equity	439,475	396,261	325,437
Total liabilities and stockholders' equity	889,440	804,953	700,064
Non-Guarantor Subsidiaries
Assets
Cash and cash equivalents	798	1,842	4,462
Restricted cash	26,746	21,696	17,815
Loans and finance receivables, net	278,300	262,189	212,463
Income taxes receivable		450	8
Other receivables and prepaid expenses	1,423	2,253	394
Property and equipment, net	523	560	681
Intangible assets, net			3
Other assets	155	178	2,325
Total assets	307,945	289,168	238,151
Liabilities and Stockholders' Equity
Accounts payable and accrued expenses	2,432	2,246	1,677
Intercompany payables	47,111	23,032	69,030
Income taxes currently payable	(35)
Deferred tax liabilities, net	(478)	(478)	(506)
Long-term debt	214,460	208,135	144,030
Total liabilities	263,490	232,935	214,231
Commitments and contingencies
Stockholders' equity	44,455	56,233	23,920
Total liabilities and stockholders' equity	307,945	289,168	238,151
Eliminations
Assets
Investment in subsidiaries	(483,930)	(452,494)	(349,357)
Intercompany receivable	(303,868)	(354,457)	(364,990)
Total assets	(787,798)	(806,951)	(714,347)
Liabilities and Stockholders' Equity
Intercompany payables	(303,868)	(354,457)	(364,990)
Total liabilities	(303,868)	(354,457)	(364,990)
Commitments and contingencies
Stockholders' equity	(483,930)	(452,494)	(349,357)
Total liabilities and stockholders' equity	$ (787,798)	$ (806,951)	$ (714,347)

Condensed Consolidating Finan71

Condensed Consolidating Financial Statements - Condensed Consolidating Statements of Income and Comprehensive Income - (Detail) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2018	Mar. 31, 2017
Condensed Financial Statements Captions [Line Items]
Revenue		$ 254,298	$ 192,263
Cost of Revenue		108,553	81,884
Gross Profit		145,745	110,379
Expenses
Marketing		27,736	19,583
Operations and technology		25,538	23,531
General and administrative		26,921	25,696
Depreciation and amortization		3,838	3,497
Total Expenses		84,033	72,307
Income from Operations		61,712	38,072
Interest expense, net		(19,673)	(17,222)
Foreign currency transaction gain		(2,088)	227
Loss on early extinguishment of debt		(4,710)
Income before Income Taxes		35,241	21,077
(Benefit from) provision for income taxes		7,343	7,225
(Loss) Income before Equity in Net Earnings of Subsidiaries		27,898	13,852
Net Income		27,898	13,852
Other comprehensive gain (loss), net of tax:
Foreign currency translation gain (loss)	[1]	4,386	1,138
Reclassification of certain deferred tax effects	[2]	(1,622)
Total other comprehensive gain, net of tax		2,764	1,138
Comprehensive Income		30,662	14,990
Parent
Expenses
Operations and technology		3
General and administrative		76	48
Total Expenses		79	48
Income from Operations		(79)	(48)
Interest expense, net		(13,944)	(13,177)
Foreign currency transaction gain		255	227
Loss on early extinguishment of debt		(4,710)
Income before Income Taxes		(18,478)	(12,998)
(Benefit from) provision for income taxes		(3,850)	(4,456)
(Loss) Income before Equity in Net Earnings of Subsidiaries		(14,628)	(8,542)
Net earnings of subsidiaries		42,526	22,394
Net Income		27,898	13,852
Other comprehensive gain (loss), net of tax:
Foreign currency translation gain (loss)		4,386	1,138
Reclassification of certain deferred tax effects		(1,622)
Total other comprehensive gain, net of tax		2,764	1,138
Comprehensive Income		30,662	14,990
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Revenue		214,734	160,767
Cost of Revenue		83,229	59,415
Gross Profit		131,505	101,352
Expenses
Marketing		26,977	19,373
Operations and technology		24,350	21,942
General and administrative		25,480	24,859
Depreciation and amortization		3,794	3,455
Total Expenses		80,601	69,629
Income from Operations		50,904	31,723
Interest expense, net		(448)	(35)
Foreign currency transaction gain		(2,343)
Income before Income Taxes		48,113	31,688
(Benefit from) provision for income taxes		10,025	10,863
(Loss) Income before Equity in Net Earnings of Subsidiaries		38,088	20,825
Net earnings of subsidiaries		4,438	1,569
Net Income		42,526	22,394
Other comprehensive gain (loss), net of tax:
Foreign currency translation gain (loss)		2,497	510
Total other comprehensive gain, net of tax		2,497	510
Comprehensive Income		45,023	22,904
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Revenue		41,276	32,784
Cost of Revenue		25,324	22,469
Gross Profit		15,952	10,315
Expenses
Marketing		759	210
Operations and technology		2,897	1,589
General and administrative		1,365	2,077
Depreciation and amortization		44	42
Total Expenses		5,065	3,918
Income from Operations		10,887	6,397
Interest expense, net		(5,281)	(4,010)
Income before Income Taxes		5,606	2,387
(Benefit from) provision for income taxes		1,168	818
(Loss) Income before Equity in Net Earnings of Subsidiaries		4,438	1,569
Net Income		4,438	1,569
Other comprehensive gain (loss), net of tax:
Foreign currency translation gain (loss)		267	628
Total other comprehensive gain, net of tax		267	628
Comprehensive Income		4,705	2,197
Eliminations
Condensed Financial Statements Captions [Line Items]
Revenue		(1,712)	(1,288)
Gross Profit		(1,712)	(1,288)
Expenses
Operations and technology		(1,712)
General and administrative			(1,288)
Total Expenses		(1,712)	(1,288)
Net earnings of subsidiaries		(46,964)	(23,963)
Net Income		(46,964)	(23,963)
Other comprehensive gain (loss), net of tax:
Foreign currency translation gain (loss)		(2,764)	(1,138)
Total other comprehensive gain, net of tax		(2,764)	(1,138)
Comprehensive Income		$ (49,728)	$ (25,101)
[1]	Net of tax provision of $(1,601) and $(643) for the three months ended March 31, 2018 and 2017, respectively.
[2]	Amount reclassified from accumulated other comprehensive loss represents stranded tax effects resulting from the newly enacted federal corporate income tax rate under the Tax Cuts and Jobs Act. The amount of the reclassification is the difference between the historical corporate income tax rate and the newly enacted 21 percent corporate income tax rate. These amounts were recorded to retained earnings on the consolidated balance sheets. See Note 1 for additional information.

Condensed Consolidating Finan72

Condensed Consolidating Financial Statements - Condensed Consolidating Statements of Cash Flows - (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Condensed Cash Flow Statements Captions [Line Items]
Cash Flows from Operating Activities	$ 153,002	$ 119,865
Cash Flows from Investing Activities
Loans and finance receivables originated or acquired	(378,099)	(273,990)
Loans and finance receivables repaid	270,018	228,188
Purchases of property and equipment	(3,349)	(2,156)
Other investing activities	24	2,367
Net cash used in investing activities	(111,406)	(45,591)
Cash Flows from Financing Activities
Debt prepayment penalty paid	(3,656)
Treasury shares purchased	(1,128)	(536)
Repayments of senior notes	(50,000)
Borrowings under revolving line of credit	32,000
Repayments under revolving line of credit	(24,000)
Borrowings under securitization facility	55,300	22,700
Repayments under securitization facility	(49,581)	(42,670)
Proceeds from exercise of stock options	457
Net cash used in financing activities	(40,608)	(20,506)
Effect of exchange rates on cash, cash equivalents and restricted cash	5,533	2,632
Net increase in cash, cash equivalents and restricted cash	6,521	56,400
Cash, cash equivalents and restricted cash at beginning of year	98,144	66,240
Cash, cash equivalents and restricted cash at end of period	104,665	122,640
Parent
Condensed Cash Flow Statements Captions [Line Items]
Cash Flows from Operating Activities	45,160	536
Cash Flows from Financing Activities
Debt prepayment penalty paid	(3,656)
Treasury shares purchased	(1,128)	(536)
Repayments of senior notes	(50,000)
Borrowings under revolving line of credit	32,000
Repayments under revolving line of credit	(24,000)
Proceeds from exercise of stock options	457
Net cash used in financing activities	(46,327)	(536)
Net increase in cash, cash equivalents and restricted cash	(1,167)
Cash, cash equivalents and restricted cash at beginning of year	12,183
Cash, cash equivalents and restricted cash at end of period	11,016
Guarantor Subsidiaries
Condensed Cash Flow Statements Captions [Line Items]
Cash Flows from Operating Activities	97,070	130,885
Cash Flows from Investing Activities
Loans and finance receivables originated or acquired	(378,099)	(268,245)
Securitized loans transferred	82,156	37,081
Loans and finance receivables repaid	188,235	160,523
Purchases of property and equipment	(3,344)	(2,053)
Capital contributions to subsidiaries	16,483	(1,500)
Other investing activities	24	2,367
Net cash used in investing activities	(94,545)	(71,827)
Cash Flows from Financing Activities
(Payments for) proceeds from member's equity	(4,438)	(4,062)
Net cash used in financing activities	(4,438)	(4,062)
Effect of exchange rates on cash, cash equivalents and restricted cash	5,595	2,632
Net increase in cash, cash equivalents and restricted cash	3,682	57,628
Cash, cash equivalents and restricted cash at beginning of year	62,423	42,895
Cash, cash equivalents and restricted cash at end of period	66,105	100,523
Non-Guarantor Subsidiaries
Condensed Cash Flow Statements Captions [Line Items]
Cash Flows from Operating Activities	15,210	(7,494)
Cash Flows from Investing Activities
Loans and finance receivables originated or acquired		(5,745)
Securitized loans transferred	(82,156)	(37,081)
Loans and finance receivables repaid	81,783	67,665
Purchases of property and equipment	(5)	(103)
Net cash used in investing activities	(378)	24,736
Cash Flows from Financing Activities
(Payments for) proceeds from member's equity	(16,483)	1,500
Borrowings under securitization facility	55,300	22,700
Repayments under securitization facility	(49,581)	(42,670)
Net cash used in financing activities	(10,764)	(18,470)
Effect of exchange rates on cash, cash equivalents and restricted cash	(62)
Net increase in cash, cash equivalents and restricted cash	4,006	(1,228)
Cash, cash equivalents and restricted cash at beginning of year	23,538	23,345
Cash, cash equivalents and restricted cash at end of period	27,544	22,117
Eliminations
Condensed Cash Flow Statements Captions [Line Items]
Cash Flows from Operating Activities	(4,438)	(4,062)
Cash Flows from Investing Activities
Capital contributions to subsidiaries	(16,483)	1,500
Net cash used in investing activities	(16,483)	1,500
Cash Flows from Financing Activities
(Payments for) proceeds from member's equity	20,921	2,562
Net cash used in financing activities	$ 20,921	$ 2,562

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)	Apr. 13, 2018	Jun. 30, 2017
2017 Revolving Credit Facility Due 2020 | Green Bank, N.A.
Subsequent Event [Line Items]
Maximum borrowing capacity		$ 40,000,000
Credit agreement, maturity date		May 1, 2020
Prime Rate | 2017 Revolving Credit Facility Due 2020 | Green Bank, N.A.
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate		1.00%
Subsequent Event | Amendment of 2017 Credit Agreement | Pacific Western Bank and Green Bank, N.A.
Subsequent Event [Line Items]
Maximum borrowing capacity	$ 75,000,000
Credit agreement, maturity date	May 1, 2020
Subsequent Event | Prime Rate | Amendment of 2017 Credit Agreement | Pacific Western Bank and Green Bank, N.A.
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate	1.00%