Elevate Credit (ELVT) 10-K 9 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 07, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Elevate Credit, Inc.
Entity Central Index Key	1,651,094
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		42,230,116
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 71,215,460

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
ASSETS
Cash and cash equivalents	[1]	$ 41,142	$ 53,574
Restricted cash		1,595	1,785
Loans receivable, net of allowance for loan losses of $87,946 and $77,451, respectively	[1]	524,619	392,663
Prepaid expenses and other assets	[1]	10,306	11,314
Receivable from CSO lenders		22,811	26,053
Receivable from payment processors	[1]	21,126	19,105
Deferred tax assets, net		23,545	31,197
Property and equipment, net		24,249	16,159
Goodwill		16,027	16,027
Intangible assets, net		2,123	2,304
Total assets		687,543	570,181
LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable and accrued liabilities (including $95 and $21 payable to Think Finance, Inc. at December 31, 2017 and 2016, respectively)	[1]	42,213	31,390
State and other taxes payable		884	1,026
Deferred revenue	[1]	33,023	28,970
Notes payable, net	[1]	513,295	493,478
Derivative liability		1,972	1,750
Total liabilities		591,387	556,614
COMMITMENTS, CONTINGENCIES AND GUARANTEES (Note 13)
STOCKHOLDERS’ EQUITY
Preferred stock		0	0
Common stock; $0.0004 par value; 300,000,000 and 41,676,750 authorized shares, respectively; 42,165,524 and 13,001,216 issued and outstanding, respectively		17	5
Accumulated other comprehensive income, net of tax effects of $2,273 and $2,347, respectively		2,003	1,087
Additional paid-in capital		174,090	88,854
Accumulated deficit		(79,954)	(76,385)
Total stockholders’ equity		96,156	13,567
Total liabilities and stockholders’ equity		687,543	570,181
Series A Convertible Preferred
STOCKHOLDERS’ EQUITY
Preferred stock		0	3
Series B Convertible Preferred
STOCKHOLDERS’ EQUITY
Preferred stock		$ 0	$ 3
[1]	* These balances include certain assets and liabilities of a variable interest entity (“VIE”) that can only be used to settle theliabilities of that VIE. All assets of the Company are pledged as security for the Company’s outstanding debt, including debtheld by the VIE. For further information regarding the assets and liabilities included in the Company's consolidated accounts, see Note 4—Variable Interest Entity.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Loans receivable, allowance	$ 87,946,000	$ 77,451,000
Accounts payable, related parties	$ 95,000	$ 21,000
Preferred stock, par value (in usd per share)	$ 0.0004	$ 0.0004
Preferred stock, shares authorized	24,500,000	0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in usd per share)	$ 0.0004	$ 0.0004
Common stock, shares authorized	300,000,000	41,676,750
Common stock, shares issued	42,165,524	13,001,216
Common stock, shares outstanding	42,165,524	13,001,216
Accumulated other comprehensive income, tax effects	$ 2,273,000	$ 2,347,000
Series A Convertible Preferred
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	0	2,957,059
Preferred stock, shares issued	0	2,957,059
Preferred stock, shares outstanding	0	2,957,059
Liquidation preference	$ 0	$ 22,850,000
Series B Convertible Preferred
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	0	2,682,351
Preferred stock, shares issued	0	2,682,351
Preferred stock, shares outstanding	0	2,682,351
Liquidation preference	$ 0	$ 40,000,000
Think Finance | Affiliated Entity
Accounts payable, related parties	$ 95,000	$ 21,000

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenues	$ 673,132	$ 580,441	$ 434,006
Cost of sales:
Provision for loan losses	357,574	317,821	232,650
Direct marketing costs	72,222	65,190	61,032
Other cost of sales	20,536	17,433	15,197
Total cost of sales	450,332	400,444	308,879
Gross profit	222,800	179,997	125,127
Operating expenses:
Compensation and benefits	81,969	65,657	60,568
Professional services	32,848	30,659	25,134
Selling and marketing	8,353	9,684	7,567
Occupancy and equipment	13,895	11,475	9,690
Depreciation and amortization	10,272	10,906	8,898
Other	4,600	3,812	4,303
Total operating expenses	151,937	132,193	116,160
Operating income	70,863	47,804	8,967
Other income (expense):
Net interest expense	(73,043)	(64,277)	(36,674)
Foreign currency transaction gain (loss)	2,900	(8,809)	(2,385)
Non-operating income (loss)	2,295	(43)	5,523
Total other expense	(67,848)	(73,129)	(33,536)
Income (loss) before taxes	3,015	(25,325)	(24,569)
Income tax expense (benefit)	9,931	(2,952)	(4,658)
Net loss	$ (6,916)	$ (22,373)	$ (19,911)
Basic loss per share (in usd per share)	$ (0.20)	$ (1.74)	$ (1.59)
Diluted loss per share (in usd per share)	$ (0.20)	$ (1.74)	$ (1.59)
Basic weighted average shares outstanding	33,911,520	12,894,262	12,525,847
Diluted weighted average shares outstanding	33,911,520	12,894,262	12,525,847

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net loss	$ (6,916)	$ (22,373)	$ (19,911)
Other comprehensive income, net of tax:
Foreign currency translation adjustment, net of tax effects of ($74), $141 and $506, respectively	916	801	597
Total other comprehensive income, net of tax	916	801	597
Total comprehensive loss	$ (6,000)	$ (21,572)	$ (19,314)

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax expense (benefit)	$ (74)	$ 141	$ 506

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Preferred Stock	Preferred StockSeries A Convertible Preferred	Preferred StockSeries B Convertible Preferred	Common Stock	Accumulated other comprehensive income	Additional paid-in capital	Accumulated deficit
Balance at (in shares) at Dec. 31, 2014		0	2,957,059	2,682,351	12,107,419
Balance at at Dec. 31, 2014	$ 52,190	$ 0	$ 3	$ 3	$ 5	$ (311)	$ 86,591	$ (34,101)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	847						847
Exercise of stock options (in shares)					689,437
Exercise of stock options	(1,429)						(1,429)
Tax benefit of equity issuance costs	1,081						1,081
Comprehensive loss:
Foreign currency translation adjustment net of tax effect	597					597
Net loss	(19,911)							(19,911)
Balance at (in shares) at Dec. 31, 2015		0	2,957,059	2,682,351	12,796,856
Balance at at Dec. 31, 2015	33,375	$ 0	$ 3	$ 3	$ 5	286	87,090	(54,012)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	1,707						1,707
Exercise of stock options (in shares)					204,360
Exercise of stock options	(757)						(757)
Tax benefit of equity issuance costs	814						814
Comprehensive loss:
Foreign currency translation adjustment net of tax effect	801					801
Net loss	(22,373)							(22,373)
Balance at (in shares) at Dec. 31, 2016		0	2,957,059	2,682,351	13,001,216
Balance at at Dec. 31, 2016	13,567	$ 0	$ 3	$ 3	$ 5	1,087	88,854	(76,385)
Comprehensive loss:
Cumulative effect of change in accounting	3,347							3,347
Share-based compensation	$ 6,318						6,318
Exercise of stock options (in shares)	753,507				486,329
Exercise of stock options	$ (356)						(356)
Tax benefit of equity issuance costs	(1,196)						(1,196)
Vesting of restricted stock units (in shares)					214,551
Vesting of restricted stock units	(229)						(229)
ESPP shares granted (in shares)					79,909
ESPP shares granted	511						511
Issuance of common stock net of deferred costs (in shares)					14,285,000
Issuance of common stock net of deferred costs	80,194				$ 6		80,188
Conversion of preferred shares (in shares)			(2,957,059)	(2,682,351)	5,639,410
Conversion of preferred shares	0		$ (3)	$ (3)	$ 6
2.5-for-1 common stock split on converted preferred shares (in shares)					8,459,109
Foreign currency translation adjustment net of tax effect	916					916
Net loss	(6,916)							(6,916)
Balance at (in shares) at Dec. 31, 2017		0	0	0	42,165,524
Balance at at Dec. 31, 2017	$ 96,156	$ 0	$ 0	$ 0	$ 17	$ 2,003	$ 174,090	$ (79,954)

CONSOLIDATED STATEMENTS OF STO8

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Tax adjustment for foreign currency translation, tax expense (benefit)	$ (74)
Stock split of common shares	2.5
Accumulated other comprehensive income
Tax adjustment for foreign currency translation, tax expense (benefit)	$ (74)	$ 141	$ 506

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,916,000)		$ (22,373,000)		$ (19,911,000)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	10,272,000		10,906,000		8,898,000
Provision for loan losses	357,574,000		317,821,000		232,650,000
Share-based compensation	6,318,000		1,707,000		847,000
Amortization of debt issuance costs	525,000		331,000		199,000
Amortization of loan premium	5,360,000		2,656,000		454,000
Amortization of convertible note discount	3,637,000		448,000		0
Deferred income tax expense, net	9,729,000		(3,386,000)		(5,173,000)
Unrealized (gain) loss from foreign currency transactions	(2,900,000)		8,809,000		2,385,000
Non-operating (income) loss	(2,295,000)		43,000		(5,523,000)
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(4,803,000)		(280,000)		(1,023,000)
Reserve deposits	0		9,287,000		(9,287,000)
Receivables from payment processors	(1,708,000)		(6,131,000)		(6,837,000)
Receivables from CSO lenders	2,987,000		(16,433,000)		(2,267,000)
Interest receivable	(93,532,000)		(83,859,000)		(70,859,000)
State and other taxes payable	58,000		76,000		178,000
Deferred revenue	15,116,000		27,241,000		(963,000)
Accounts payable and accrued liabilities	9,266,000		1,770,000		6,541,000
Net cash provided by operating activities	308,688,000		248,633,000		130,309,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Loans receivable originated or participations purchased	(1,196,723,000)		(914,304,000)		(667,433,000)
Principal collections and recoveries on loans receivable	794,717,000		550,141,000		381,044,000
Participation premium paid	(5,680,000)		(3,539,000)		(1,019,000)
Change in restricted cash	190,000		205,000		6,357,000
Purchases of property and equipment	(16,755,000)		(8,313,000)		(9,272,000)
Net cash used in investing activities	(424,251,000)		(375,810,000)		(290,323,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable	103,560,000		155,500,000		165,000,000
Payments of notes payable	(84,950,000)		0		0
Payment of capital lease obligations	(21,000)		(242,000)		(228,000)
Debt issuance costs paid	(788,000)		(178,000)		(489,000)
Equity issuance costs paid	(1,731,000)		(2,114,000)		(2,863,000)
ESPP shares granted	511,000		0		0
Proceeds from issuance of stock	86,699,000		0		0
Proceeds from stock award exercises	593,000		40,000		436,000
Taxes paid related to net share settlement of equity awards	(1,178,000)		(784,000)		(1,877,000)
Net cash provided by financing activities	102,695,000		152,222,000		159,979,000
Effect of exchange rates on cash	436,000		(521,000)		(712,000)
Net increase (decrease) in cash and cash equivalents	(12,432,000)		24,524,000		(747,000)
Cash and cash equivalents, beginning of period	53,574,000	[1]	29,050,000		29,797,000
Cash and cash equivalents, end of period	41,142,000	[1]	53,574,000	[1]	29,050,000
Supplemental cash flow information:
Interest paid	68,925,000		61,347,000		34,476,000
Taxes paid	442,000		549,000		458,000
Non-cash activities:
CSO fees charged-off included in Deferred revenues and Loans receivable	11,063,000		5,174,000		0
CSO fees on loans paid-off prior to maturity included in Receivable from CSO lenders and Deferred revenue	256,000		99,000		0
Derivative debt discount on convertible term notes	2,517,000		1,707,000		0
Property and equipment accrued but not yet paid	1,158,000		1,227,000		0
Prepaid expenses accrued but not yet paid	832,000		0		0
Impact of adoption of ASU 2016-09	3,347,000		0		0
Deferred IPO costs included in Additional paid-in capital	6,708,000		0		0
Tax effect of equity issuance costs included in Additional paid-in capital	$ 1,196,000		$ 0		$ 0
[1]	* These balances include certain assets and liabilities of a variable interest entity (“VIE”) that can only be used to settle theliabilities of that VIE. All assets of the Company are pledged as security for the Company’s outstanding debt, including debtheld by the VIE. For further information regarding the assets and liabilities included in the Company's consolidated accounts, see Note 4—Variable Interest Entity.

Summary of Significant Accounti

Summary of Significant Accounting Changes	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company’s accounting and reporting policies are in accordance with accounting principles generally accepted in the United States (“US GAAP”) and conform, as applicable, to general practices within the finance company industry. The following is a description of the more significant of these policies used in preparing the consolidated financial statements. Business Operations Elevate Credit, Inc. (the “Company”) is a Delaware corporation. The Company provides technology-driven, progressive online credit solutions to non-prime consumers. The Company uses advanced technology and proprietary risk analytics to provide more convenient and more responsible financial options to its customers, who are not well-served by either banks or legacy non-prime lenders. The Company currently offers unsecured online installment loans and lines of credit in the United States (the “US”) and the United Kingdom (the “UK”). The Company’s products, Rise, Elastic and Sunny, reflect its mission of “Good Today, Better Tomorrow” and provide customers with access to competitively priced credit and services while helping them build a brighter financial future with credit building and financial wellness features. In the UK, the Company directly offers unsecured installment loans via the internet through its wholly owned subsidiary, Elevate Credit International (UK), Limited, (“ECI”) under the brand name of Sunny. Basis of Presentation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and from July 1, 2015 and thereafter, a variable interest entity ("VIE") (See Note 4—Variable Interest Entity). All significant intercompany transactions and accounts have been eliminated. Reclassifications Certain amounts in the prior periods, which the Company does not believe have a material impact on the consolidated financial statements, presented herein have been reclassified to conform to the current period financial statement presentation related to approximately $99 thousand of Principal collections and recoveries on loans receivable that were being inappropriately included in operating activities on the Consolidated Statement of Cash Flows for the twelve months ended 2016. The Company classifies its loans as either current or past due. A customer in good standing may request a 16 day grace period when or before a payment becomes due and, if granted, the loan is considered current during the grace period. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. The Company has added clarity to its determination of a current loan and has reclassified certain loans relating to customers within this grace period as past due that were in fact current in accordance with our policy. This reclassification resulted in an approximate $7.1 million change from past due loans to current loans within the Loans Receivable and Revenue footnote. This reclassification had no effect on previously reported total loans receivable balances in the consolidated balance sheet at December 31, 2016. The Company reclassified $254 thousand related to the December 31, 2016 deferred tax liability for property and equipment with an offset to the valuation allowance to conform to current year presentation. Initial Public Offering On April 11, 2017, the Company completed its initial public offering (“IPO”) in which it issued and sold 12,400,000 shares of common stock at a price of $6.50 per share to the public. In connection with the closing, the underwriters exercised their option to purchase in full for an additional 1,860,000 shares. On April 6, 2017, the Company's stock began trading on the New York Stock Exchange ("NYSE") under the symbol “ELVT.” The aggregate net proceeds received by the Company from the IPO, net of underwriting discounts and commissions and estimated offering expenses, were approximately $80.2 million . Immediately prior to the closing of the IPO, all then outstanding shares of the Company's convertible preferred stock were converted into 5,639,410 shares of common stock (or 14,098,519 shares of common stock after the 2.5 -for-1 forward stock split described below). The related carrying value of shares of preferred stock, in the aggregate amount of approximately $6 thousand , was reclassified as common stock. Additionally, the Company amended and restated its certificate of incorporation, effective April 11, 2017 to, among other things, change the authorized number of shares of common stock to 300,000,000 and the authorized number of shares of preferred stock to 24,500,000 , each with a par value of $0.0004 per share. Stock options granted to certain employees vest upon the satisfaction of the earlier of either a service condition or a liquidity condition. The service condition for these awards is generally satisfied over four years. The liquidity condition is satisfied upon the occurrence of a qualifying event, defined as the completion of the IPO, which occurred on April 11, 2017. The satisfaction of this vesting condition accelerated the expense attribution period for those stock options, and the Company recognized a cumulative share-based compensation expense of $0.8 million for the portion of those stock options that met the liquidity condition. Stock Split On December 11, 2015, the Board of Directors approved the ratio to effect a 2.5 -for-1 forward stock split of the Company's common stock. The stock split became effective in connection with the completion of the Company’s IPO. All numbers of shares and per share data in the accompanying consolidated financial statements and related notes have been retroactively adjusted to reflect this stock split for all periods presented. The Company's IPO and resulting stock split had the following effect on the Company's equity as of December 31, 2017: • Convertible Preferred Stock: In April 2017 as a result of the IPO, all then outstanding shares of the Company's convertible preferred stock ( 5,639,410 ) were converted on a one-to-one basis without additional consideration into an aggregate of 5,639,410 shares of common stock and, thereafter, into 14,098,519 shares of common stock after the application of the 2.5 -for-1 forward stock split. • Common Stock: The IPO and resulting stock split caused an adjustment to the par value for the common stock, from $0.001 per share to $0.0004 per share, and caused a two-and-a-half times increase in the number of authorized and outstanding shares of common stock. The number of shares of common stock and per share common stock data in the accompanying consolidated financial statements and related notes have been retroactively adjusted to reflect a 2.5 -for-1 forward stock split for all periods presented. • Share-Based Compensation: The IPO and resulting stock split decreased the exercise price for stock options by two-and-a-half times per share, and reflected a two-and-a-half times increase in the number of stock options and restricted stock units ("RSUs") outstanding. The number of stock options and RSUs and per share common stock data in the accompanying consolidated financial statements and related notes have been adjusted to reflect a 2.5 -for-1 forward stock split for all periods presented. Capital Structure The following is a summary of the Company's stock classes after the IPO and 2.5-for-1 forward stock split as of and during the year ended December 31, 2017. • Preferred stock, of which 24,500,000 shares are authorized and no shares are issued or outstanding as of December 31, 2017. This class of stock has a par value of $0.0004 . • Common stock, of which 300,000,000 shares are authorized and 42,165,524 are issued and outstanding as of December 31, 2017, with a par value of 0.0004 . • Convertible Preferred Stock - Series A, of which 2,957,059 had been authorized, issued and outstanding as of December 31, 2016, but were converted into common shares upon completion of the IPO discussed above. This class of stock had a par value of $0.001 . No shares were outstanding as of December 31, 2017. • Convertible Preferred Stock - Series B, of which 2,682,351 had been authorized, issued and outstanding as of December 31, 2016, but were converted into common shares upon completion of the IPO discussed above. This class of stock had a par value of $0.001 . No shares were outstanding as of December 31, 2017. The entire voting power and all voting rights are vested exclusively in the common stock, and each holder of common stock is entitled to one vote for each share of such stock held in such stockholder's name. Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant items subject to such estimates and assumptions include the valuation of the allowance for loan losses, goodwill, long-lived and intangible assets, deferred revenues, contingencies, the fair value of derivatives, the income tax provision, valuation of share-based compensation and the valuation allowance against deferred tax assets. The Company bases its estimates on historical experience, current data and assumptions that are believed to be reasonable. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly-liquid investments purchased with an original maturity of three months or less to be cash equivalents. Restricted Cash Amounts restricted under lending agreements, third-party processing agreements and state licensing requirements are classified separately as restricted cash. Installment Loans and Lines of Credit Installment loans and lines of credit, including receivables for finance charges and fees, are unsecured and reported as Loans receivable on the Consolidated Balance Sheets. Installment loans are multi-payment loans that require the pay-down of portions of the outstanding principal balance in multiple installments. Line of credit accounts include customer cash advances made through the Elastic line of credit product. The lines of credit represent participation interests acquired by a VIE from a third-party lender. Based on agreements with the third-party lender, the VIE pays a loan premium on the participation interests. The loan premium is amortized over the expected life of the outstanding draw. At December 31, 2017 , 2016 and 2015 , the amortization on the loan premium was $5.4 million , $2.7 million and $0.5 million , respectively, and is included within Revenues in the Consolidated Statements of Operations. See Note 4—Variable Interest Entity for more information regarding these participation interests. The Company considers impaired loans as accounts over 60 days past due or loans which become uncollectible based on information that the Company becomes aware of (e.g., receipt of customer bankruptcy notice). The impaired loans are charged-off at the time that they are deemed to be uncollectible. A modification of finance receivable terms is considered a troubled debt restructuring ("TDR") if the borrower is experiencing financial difficulty and the Company grants a concession it would not otherwise have considered to a borrower. The Company considers TDRs to include all installment and line of credit loans that were modified by granting principal and interest forgiveness as a part of a loss mitigation strategy. Allowance for Loan Losses The Company has adopted Financial Accounting Standards Board (“FASB”) guidance for disclosures about the credit quality of financing receivables and the allowance for loan losses (“allowance”). The Company maintains an allowance for loan losses for loans and interest receivable for loans not classified as TDRs at a level estimated to be adequate to absorb credit losses inherent in the outstanding loans receivable. The Company primarily utilizes historical loss rates by product, stratified by delinquency ranges, to determine the allowance, but also considers recent collection and delinquency trends, as well as macro-economic conditions that may affect portfolio losses. Additionally, due to the uncertainty of economic conditions and cash flow resources of the Company’s customers, the estimate of the allowance for loan losses is subject to change in the near-term and could significantly impact the consolidated financial statements. If a loan is deemed to be uncollectible before it is fully reserved, it is charged-off at that time. For loans classified as TDRs, impairment is typically measured based on the present value of the expected future cash flows discounted at the original effective interest rate. The Company classifies its loans as either current or past due. A customer in good standing may request a 16 day grace period when or before a payment becomes due and, if granted, the loan is considered current during the grace period. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. Increases in the allowance are created by recording a Provision for loan losses in the Consolidated Statements of Operations. Installment loans and lines of credit are charged off, which reduces the allowance, when they are over 60 days past due or earlier if deemed uncollectible. Recoveries on losses previously charged to the allowance are credited to the allowance when collected. Revenue Recognition The Company recognizes consumer loan fees as revenues for each of the loan products it offers. Revenues on the Consolidated Statements of Operations include: finance charges, lines of credit fees, fees for services provided through CSO programs (“CSO fees”), and non-sufficient funds fees or “NSF fees” on Rise installment loans, which were discontinued in the fourth quarter of 2015, as well as any other fees or charges permitted by applicable laws and pursuant to the agreement with the borrower. The Company also records revenues related to the sale of customer applications to unrelated third parties. These applications are sold with the customer’s consent in the event that the Company or its CSO lenders are unable to offer the customer a loan. Revenue is recognized at the time of the sale. Other revenues also include marketing and licensing fees received from the originating lender related to the Elastic product and from CSO fees related to the Rise product. Revenues related to these fees are recognized when the service is performed. The Company accrues finance charges on installment loans on a constant yield basis over their terms. The Company accrues and defers fixed charges such as CSO fees and lines of credit fees when they are assessed and recognizes them to earnings as they are earned over the life of the loan. The Company does not accrue finance charges and other fees on installment loans or lines of credit for which payment is greater than 60 days past due. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. Payments received on past due loans are applied against the loan and accrued interest balance to bring the loan current. Payments are generally first applied to accrued fees and interest, and then to the principal loan balance. Effective through April 30, 2015, the Company offered a reward program for certain installment loan customers. Customers could earn points for performing various activities such as making a consecutive number of timely loan payments or completing financial education courses provided by the Company. These points could then be used to reduce the interest rate of an outstanding loan. The Company estimated the expected future interest discounts to be provided based on the likelihood that the customer would earn enough points over the life of the loan to achieve a discount. If a discount would be achieved, an effective yield over the life of the loan was calculated (considering the future discounts) and any interest collected in excess of the effective yield was deferred. The reward program was discontinued on April 30, 2015. The Company’s business is affected by seasonality, which can cause significant changes in portfolio size and profit margins from quarter to quarter. Although this seasonality does not impact the Company’s policies for revenue recognition, it does generally impact the Company’s results of operations by potentially causing an increase in its profit margins in the first quarter of the year and decreased margins in the second through fourth quarters. Credit Service Organization The Company also provides services in connection with installment loans originated by independent third-party lenders (“CSO lenders”), whereby the Company acts as a credit services organization/credit access business on behalf of consumers in accordance with applicable state laws (the “CSO program”). The CSO program includes arranging loans with CSO lenders, assisting in the loan application, documentation and servicing processes. Under the CSO program, the Company guarantees the repayment of the customer’s loan to the CSO lenders as part of the credit services it provides to the customer. A customer who obtains a loan through the CSO program pays the Company a fee for the credit services, including the guaranty, and enters into a contract with the CSO lenders governing the credit services arrangement. The CSO fee received is initially recognized as deferred revenue and subsequently recognized over the life of the loan. The Company estimates a liability for losses associated with the guaranty provided to the CSO lenders using assumptions and methodologies similar to the allowance for loan losses detailed previously. The CSO program required that the Company fund a cash reserve equal to 25% - 45% of the outstanding loan principal within the CSO program portfolio. As of December 31, 2017 and 2016 , respectively, estimated losses of approximately $5.8 million and $4.9 million for the CSO owned loans receivable guaranteed by the Company of approximately $45.5 million and $40.5 million , respectively, are initially recorded at fair value and are included in Accounts payable and accrued liabilities in the Consolidated Balance Sheets. See Note 3—Loans Receivable and Revenues for additional information on loans receivable and the provision for loan losses. The Company also had a Receivable from CSO lenders related primarily to CSO fees received by the CSO lenders from customers. The receivables (payables) related to the CSO lenders as of December 31, 2017 and 2016 are as follows: (Dollars in thousands) 2017 2016 Receivable related to 25%-45% and 30%-45% cash reserve, respectively $ 20,730 $ 26,136 Receivable (payable) related to CSO fees collected by CSO lenders 721 (105 ) Receivable related to licensing and servicing arrangements with CSO lenders 1,360 22 Total receivable from CSO lenders $ 22,811 $ 26,053 The CSO lenders are considered VIE's of the Company; however, the Company does not have any ownership interest in the CSO lenders, does not exercise control over them, and is not the primary beneficiary, and therefore, does not consolidate the CSO lenders’ results with its results. Receivables from Payment Processors The Company has entered into agreements with third-party service providers to conduct processing activities, including the funding of new customer loans and the collection of customer payments for those loans. In accordance with contractual agreements, these funds are settled back to the Company within one to three business days after the date of the originating transaction. Accordingly, the Company had approximately $21.1 million and $19.1 million due from processing providers as of December 31, 2017 and 2016 , respectively, which is included in Receivable from payment processors in the Consolidated Balance Sheets. Direct Marketing Costs Marketing expenses consist of online marketing costs such as sponsored search and advertising on social networking sites, and other marketing costs such as purchased television and radio air time and direct mail print advertising. In addition, marketing expense includes affiliate costs paid to marketers in exchange for information for applications from potential customers. Online marketing, affiliate costs and other marketing costs are expensed as incurred. Selling and Marketing Costs Selling and marketing costs include costs associated with the use of agencies that perform creative services and monitor and measure the performance of the various marketing channels. Selling and marketing costs also include the production costs associated with media advertisements that are expensed as incurred over the licensing or production period. Property and Equipment, net Property and equipment are stated at cost, net of accumulated depreciation and amortization. The Company capitalizes all acquisitions of property and equipment of $500 or greater. The Company capitalizes certain software development costs. Costs incurred in the preliminary stages of development are expensed, but software development costs incurred thereafter, including external direct costs of materials and services as well as payroll and payroll-related costs, are capitalized. Software development costs, which are included in Property and equipment, net on the Consolidated Balance Sheets, as of December 31, 2017 and 2016 , and related amortization expense, which is included in Depreciation and amortization within the Consolidated Statements of Operations for the years ended December 31, 2017 and 2016 were as follows: (Dollars in thousands) 2017 2016 Software development costs $ 40,378 $ 29,144 Less: accumulated amortization (28,442 ) (23,658 ) Net book value $ 11,936 $ 5,486 Amortization expense $ 4,784 $ 5,770 Maintenance and repairs that do not extend the useful life of the assets are expensed as incurred. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the depreciable or amortizable assets as follows: Furniture and fixtures 7 years Equipment 3-5 years Leasehold improvements The lesser of the related lease Software and software development 3 years Equity Issuance Costs Costs incurred related to the Company's IPO were deferred and included in Prepaid expenses and other assets in the consolidated financial statements, and were charged against the gross proceeds of the IPO (i.e., charged against Additional paid-in capital in the accompanying Consolidated Balance Sheets) as of the closing of the IPO on April 11, 2017. The balance of these equity issuance costs that were recorded against Additional paid-in capital in the Consolidated Balance Sheet at December 31, 2017 was approximately $6.7 million . Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences and benefits attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not to be realized. Relative to uncertain tax positions, the Company accrues for losses it believes are probable and can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. If the amounts recorded are not realized or if penalties and interest are incurred, the Company has elected to record all amounts within income tax expense. The Company has no recorded liabilities for US uncertain tax positions at December 31, 2017 and 2016 . Tax periods from fiscal years 2014-2016 remain open and subject to examination for US federal and state tax purposes. As the Company had no operations nor had filed US federal tax returns prior to May 1, 2014, there are no other US federal or state tax years subject to examination. The Company has reduced the deferred tax asset related to the UK net operating loss ("NOL") carryforward due to an uncertain tax position at December 31, 2017 and 2016 . For UK taxes, tax periods from fiscal years 2010-2017 remain open and subject to examination. On December 22, 2017, the Tax Cuts and Jobs Act (the "Act", or "Tax Reform") was enacted into law. The Act contains several changes to the US federal tax law including a reduction to the US federal corporate tax rate from 35% to 21%, an acceleration of the expensing of certain business assets, a reduction to the amount of executive pay that could qualify as a tax deduction, and the addition of a repatriation tax on any accumulated offshore earnings and profit. The Act is unclear in many respects and could be subject to potential amendments and technical correction, as well as interpretations and implementing regulations by the Treasury Department and Internal Revenue Service, any of which could affect the estimates included in these financial statements. In addition, it is unclear how these US federal income tax changes will affect state and local taxation, which often uses federal taxable income as a starting point for computing state and local tax liabilities. The Company will continue to evaluate if any adjustment is required, and if any adjustment is required, it will be reflected as an additional expense or benefit in the 2018 financial statements, as allowed by SEC Staff Accounting Bulletin No. 118 ("SAB 118"). The Company has completed its initial evaluation and accounting for the impact of the Act, and as a result, the Company recognized a one-time $12.5 million charge. As of December 31, 2017, the Company's foreign subsidiary, ECI, has an accumulated deficit, and therefore, no earnings to repatriate that would be subject to the repatriation tax. See Note 12—Income Taxes for additional information. Goodwill and Indefinite Lived Intangible Assets 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") 350-20-35, Goodwill—Subsequent Measurement , the Company performs a quantitative approach method impairment review of goodwill and intangible assets with an indefinite life annually at October 31 and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company completed its annual test and determined that there was no evidence of impairment of goodwill or indefinite lived intangible assets. No events or circumstances occurred between October 31 and December 31, 2017 that would more likely than not reduce the fair value of the reporting units below the carrying amount. The Company’s impairment evaluation of goodwill is based on comparing the fair value of the Company’s reporting units to their carrying value. The fair value of the reporting units was determined based on a weighted average of the income and market approaches. The income approach establishes fair value based on estimated future cash flows of the reporting units, discounted by an estimated weighted-average cost of capital developed using the capital asset pricing model, which reflects the overall level of inherent risk of the reporting units. The income approach uses the Company’s projections of financial performance for a six to nine -year period and includes assumptions about future revenues growth rates, operating margins and terminal values. The market approach establishes fair value by applying cash flow multiples to the reporting units’ operating performance. The multiples are derived from other publicly traded companies that are similar but not identical from an operational and economic standpoint. Intangible Assets Subject to Amortization Intangible assets primarily include the fair value assigned to non-compete agreements at acquisition less any accumulated amortization. Non-compete agreements are amortized on a straight line basis over the term of the agreement. An evaluation of the recoverability of intangible assets subject to amortization is performed whenever the facts and circumstances indicate that the carrying value may be impaired. An impairment loss is recognized if the future undiscounted cash flows associated with the asset and the estimated fair value of the asset are less than the asset’s corresponding carrying value. The amount of the impairment loss, if any, is the excess of the asset’s carrying value over its estimated fair value. No impairment losses related to intangible assets subject to amortization occurred during the years ended December 31, 2017 , 2016 and 2015 . Deferred Rent The Company recognizes escalating lease payments on a straight-line basis over the term of each respective lease with the difference between cash payment and rent expense recorded as a deferred rent liability. As of December 31, 2017 and 2016 , the Company had a deferred rent liability of $1.0 million and $0.4 million , respectively, that are included in Accounts payable and accrued liabilities in the Consolidated Balance Sheets. Debt Discount and Issuance Costs Costs incurred for issuing the Notes payable are deferred and amortized using the straight-line method over the life of the related debt, which approximates the effective interest method. These costs include any debt discount or premium on the notes in addition to debt issuance costs incurred. The unamortized debt discount related to the Convertible Term Notes was approximately $0.1 million and $1.3 million as of December 31, 2017 and 2016 , respectively, and is included in Notes payable, net in the Consolidated Balance Sheets. For the years ended December 31, 2017 and 2016 , amortization of the debt discount was approximately $3.6 million and $0.4 million , respectively, and is included within Net interest expense in the Consolidated Statements of Operations. See Note 7—Notes Payable for additional information on the Convertible Term Notes. The Convertible Term Notes converted into the 4 th Tranche Term Notes on January 30, 2018 per the terms of the VPC Facility. At that time, the maturity of the 4 th Tranche Term Notes was extended to February 1, 2021, and the debt discount on the Convertible Term Notes was fully amortized. In January 2018, the Company paid $2.0 million to Victory Park Management, LLC ("VPC") to settle the derivative liability associated with the Redemption Premium Feature upon the conversion of the Convertible Term Notes to the existing 4 th Tranche Term Note. See Note 7—Notes Payable for additional information. The unamortized balance of debt issuance costs was approximately $0.8 million and $0.6 million at December 31, 2017 and 2016 , respectively, and is included in Notes payable, net in the Consolidated Balance Sheets. Amortization of debt issuance costs of approximately $0.5 million , $0.3 million and $0.2 million was recognized for the years ended December 31, 2017 , 2016 and 2015 , respectively, and is included within Net interest expense in the Consolidated Statements of Operations. There was no amortization of a debt discount in the year ended December 31, 2015 . Foreign Currency Translations and Transactions The functional currency for ECI is the British Pound (“GBP”). The assets and liabilities of ECI are translated into US dollars (“USD”) at the exchange rates in effect at each balance sheet date, and the resulting adjustments are recorded in Accumulated other comprehensive income (loss), net as a separate component of equity. Revenues and expenses are translated at the monthly average exchange rates occurring during each period. Equity is transl

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE In April 2017, the Company effected a 2.5 -for-1 forward stock split of its common stock in connection with the completion of the IPO, which has been retroactively applied to previously reported share and earnings per share amounts. Basic earnings per share ("EPS") is computed by dividing net income by the weighted average number of common shares outstanding ("WASO") during each period. Also, basic EPS includes any fully vested stock and unit awards that have not yet been issued as common stock. There are no unissued fully vested stock and unit awards at December 31, 2017 and 2016 . Diluted EPS is computed by dividing net income by the WASO during each period plus any unvested stock option awards granted, vested unexercised stock options and unvested RSUs using the treasury stock method but only to the extent that these instruments dilute earnings per share. The computation of loss per share was as follows for years ended December 31, 2017 , 2016 and 2015 : Years Ended December 31, (Dollars in thousands except share and per share amounts) 2017 2016 2015 Numerator (basic): Net loss $ (6,916 ) $ (22,373 ) $ (19,911 ) Numerator (diluted): Net loss $ (6,916 ) $ (22,373 ) $ (19,911 ) Denominator (basic): Basic weighted average number of shares outstanding 33,911,520 12,894,262 12,525,847 Denominator (diluted): Basic weighted average number of shares outstanding 33,911,520 12,894,262 12,525,847 Effect of potentially dilutive securities: Convertible Preferred Stock — — — Employee stock plans (options and RSUs) — — — Convertible Term Notes — — — Diluted weighted average number of shares outstanding 33,911,520 12,894,262 12,525,847 Basic and diluted loss per share: Basic loss per share $ (0.20 ) $ (1.74 ) $ (1.59 ) Diluted loss per share $ (0.20 ) $ (1.74 ) $ (1.59 ) For the years ended December 31, 2017 , 2016 and 2015 , the Company excluded the following potential common shares from its diluted loss per share calculation because including these shares would be anti-dilutive. • Zero , 5,639,410 and 5,639,410 common shares issuable upon conversion of the Series A and Series B convertible preferred stock; • 1,434,847 , 3,501,412 and 3,949,725 common shares issuable upon exercise of the Company's stock options • Zero , 1,547,030 and zero common shares issuable upon conversion of the Convertible Term Notes; and • 519,909 , 425,260 and zero common shares issuable upon vesting of the Company's RSUs. ASC Topic 260, “Earnings Per Share” (“ASC Topic 260”) requires companies with participating securities to utilize a two-class method for the computation of net income per share attributable to the Company. The two-class method requires a portion of net income attributable to the Company to be allocated to participating securities. Net losses are not allocated to participating securities unless those securities are obligated to participate in losses. The Company did not have any participating securities for the years ended December 31, 2017 , 2016 and 2015 .

Loans Receivable and Revenues

Loans Receivable and Revenues	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Loans Receivable and Revenues	LOANS RECEIVABLE AND REVENUES Revenues Revenues generated from the Company’s consumer loans for the years ended December 31, 2017 , 2016 and 2015 were as follows: (Dollars in thousands) 2017 2016 2015 Finance charges $ 412,954 $ 404,200 $ 347,445 Lines of credit fees 195,592 100,276 23,681 CSO fees 58,008 73,941 61,259 Other 6,578 2,024 1,621 Total revenues $ 673,132 $ 580,441 $ 434,006 Loans receivable, net of allowance for loan losses The Company's loan portfolio consists of both installment loans and lines of credit, which are considered the portfolio segments at December 31, 2017 and 2016 . The Rise product is primarily installment loans in the US with lines of credit offered in two states. The Sunny product is an installment loans product offered in the UK, and Elastic is a line of credit product in the US. The following reflects the credit quality of the Company’s loans receivable as of December 31, 2017 and 2016 as delinquency status has been identified as the primary credit quality indicator. The Company classifies its loans as either current or past due. A customer in good standing may request up to a 16 day grace period when or before a payment becomes due and, if granted, the loan is considered current during the grace period. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. All impaired loans that were not accounted for as a TDR as of December 31, 2017 and 2016 have been charged off. December 31, 2017 (Dollars in thousands) Rise and Sunny Elastic Total Current loans $ 298,964 $ 237,797 $ 536,761 Past due loans 52,379 21,076 73,455 Total loans receivable 351,343 258,873 610,216 Net unamortized loan premium — 2,349 2,349 Less: Allowance for loan losses (59,076 ) (28,870 ) (87,946 ) Loans receivable, net $ 292,267 $ 232,352 $ 524,619 December 31, 2016 (Dollars in thousands) Rise and Sunny Elastic Total Current loans 1 $ 239,392 $ 160,199 $ 399,591 Past due loans 1 54,224 14,375 68,599 Total loans receivable 293,616 174,574 468,190 Net unamortized loan premium — 1,924 1,924 Less: Allowance for loan losses (58,062 ) (19,389 ) (77,451 ) Loans receivable, net $ 235,554 $ 157,109 $ 392,663 1. Certain amounts in the prior periods presented here have been reclassified to conform to the current period financial statement presentation related to customers within the 16 day grace period that were reported as past due that were in fact current in accordance with our policy as discussed in Note 1—Basis of Presentation and Accounting Changes. Total loans receivable includes approximately $36.6 million and $25.6 million of interest receivable at December 31, 2017 and 2016 , respectively. The carrying value for Loans receivable, net of the allowance for loan losses approximates the fair value due to the short-term nature of the loans receivable. The changes in the allowance for loan losses for the years ended December 31, 2017 , 2016 and 2015 are as follows: December 31, 2017 (Dollars in thousands) Rise and Sunny Elastic Total Balance beginning of year $ 62,987 $ 19,389 $ 82,376 Provision for loan losses 248,810 108,764 357,574 Charge-offs (271,746 ) (107,417 ) (379,163 ) Recoveries of prior charge-offs 24,019 8,134 32,153 Effect of changes in foreign currency rates 849 — 849 Total 64,919 28,870 93,789 Accrual for CSO lender owned loans (Note 1) (5,843 ) — (5,843 ) Balance end of year $ 59,076 $ 28,870 $ 87,946 December 31, 2016 (Dollars in thousands) Rise and Sunny Elastic Total Balance beginning of year $ 55,768 $ 10,016 $ 65,784 Provision for loan losses 259,359 58,462 317,821 Charge-offs (271,820 ) (53,510 ) (325,330 ) Recoveries of prior charge-offs 21,209 4,421 25,630 Effect of changes in foreign currency rates (1,529 ) — (1,529 ) Total 62,987 19,389 82,376 Accrual for CSO lender owned loans (Note 1) (4,925 ) — (4,925 ) Balance end of year $ 58,062 $ 19,389 $ 77,451 December 31, 2015 (Dollars in thousands) Rise and Sunny Elastic Total Balance beginning of year $ 48,453 $ 38 $ 48,491 Provision for loan losses 212,828 19,822 232,650 Charge-offs (221,343 ) (9,998 ) (231,341 ) Recoveries of prior charge-offs 16,392 154 16,546 Effect of changes in foreign currency rates (562 ) — (562 ) Total 55,768 10,016 65,784 Accrual for CSO lender owned loans (Note 1) (6,013 ) — (6,013 ) Balance end of year $ 49,755 $ 10,016 $ 59,771 Troubled Debt Restructurings In certain circumstances, the Company modifies the terms of its finance receivables for borrowers experiencing financial difficulties. Modifications may include principal and interest forgiveness. A modification of finance receivable terms is considered a TDR if the Company grants a concession to a borrower for economic or legal reasons related to the debtor’s financial difficulties that would not otherwise have been considered. Management considers TDRs to include all installment and line of credit loans that were granted principal and interest forgiveness as a part of a loss mitigation strategy for Rise and Elastic that began in 2017. Once a loan has been classified as a TDR, it is assessed for impairment based on the present value of expected future cash flows discounted at the loan's original effective interest rate considering all available evidence. There were no loans that were modified as TDRs prior to 2017. The following table summarizes the financial effects, excluding impacts related to credit loss allowance and impairment, of TDRs that occurred for the year ended December 31, 2017 : (Dollars in thousands) Installment loans and lines of credit Outstanding recorded investment before TDR $ 9,619 Outstanding recorded investment after TDR 7,726 Total principal and interest forgiveness included in charge-offs within the Allowance for loan loss $ 1,893 A loan that has been classified as a TDR remains so until the loan is liquidated through payoff or charge-off. The table below presents the Company's average outstanding recorded investment and interest income recognized on TDR for the year ended December 31, 2017 : (Dollars in thousands) Installment loans and lines of credit Average outstanding recorded investment(1) $ 6,416 Interest income recognized $ 1,162 1. Simple average based on the number of days between the modification date and the earlier of the liquidation date or December 31, 2017. The table below presents the Company’s loans modified in TDRs as of December 31, 2017 : (Dollars in thousands) Installment loans and lines of credit Current outstanding investment $ 2,661 Delinquent outstanding investment 2,445 Outstanding recorded investment 5,106 Less: Impairment included in Allowance for loan losses (459 ) Outstanding recorded investment, net of impairment $ 4,647 A TDR is considered to have charged-off when they are over 60 days past due or earlier if deemed uncollectible. There were approximately $2.3 million of loan restructurings accounted for as TDRs that subsequently charged-off for the year ended December 31, 2017 . The Company had commitments to lend additional funds of approximately $0.3 million to customers with available and unfunded lines of credit at December 31, 2017.

Variable Interest Entity

Variable Interest Entity	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entity	VARIABLE INTEREST ENTITY The Company is involved with four entities that are deemed to be a VIE: Elastic SPV, Ltd. and three CSO lenders. Under ASC 810-10-15, Variable Interest Entities , a VIE is an entity that: (1) has an insufficient amount of equity investment at risk to permit the entity to finance its activities without additional subordinated financial support by other parties; (2) the equity investors are unable to make significant decisions about the entity’s activities through voting rights or similar rights; or (3) the equity investors do not have the obligation to absorb expected losses or the right to receive residual returns of the entity. The Company is required to consolidate a VIE if it is determined to be the primary beneficiary, that is, the enterprise has both (1) the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and (2) the obligation to absorb losses of the entity that could potentially be significant to the VIE. The Company evaluates its relationships with VIEs to determine whether it is the primary beneficiary of a VIE at the time it becomes involved with the entity and it re-evaluates that conclusion each reporting period. Elastic SPV, Ltd. On July 1, 2015, the Company entered into several agreements with a third-party lender and Elastic SPV, Ltd. (“ESPV”), an entity formed by third party investors for the purpose of purchasing loan participations from the third-party lender. On that date, approximately $20.2 million of loan participations in the Elastic lines of credit outstanding held by the Company were transferred to ESPV for no gain or loss. Per the terms of the agreements, the Company provides customer acquisition services to generate loan applications submitted to the third-party lender. In addition, the Company licenses loan underwriting software and provides services to the third-party lender to evaluate the credit quality of those loan applications in accordance with the third-party lender’s credit policies. ESPV accounts for the loan participations acquired in accordance with ASC 860-10-40, Transfers and Services, Derecognition , as the lines of credit acquired meet the criteria of a participation interest. Once the third-party lender originates the loan, ESPV has the right, but not the obligation, to purchase a 90% interest in each Elastic line of credit. VPC entered into an agreement (the "ESPV Facility") under which it loans ESPV all funds necessary up to a maximum borrowing amount to purchase such participation interests in exchange for a fixed return (see Note 7—Notes Payable—ESPV Facility). The Company entered into a separate credit default protection agreement with ESPV whereby the Company agreed to provide credit protection to the investors in ESPV against Elastic loan losses in return for a credit premium. The Company does not hold a direct ownership interest in ESPV, however, as a result of the credit default protection agreement, ESPV was determined to be a VIE and the Company qualifies as the primary beneficiary. The following table summarizes the assets and liabilities of the VIE that are included within the Company’s Consolidated Balance Sheets at December 31, 2017 and 2016 : (Dollars in thousands) 2017 2016 ASSETS Cash and cash equivalents $ 14,928 $ 15,096 Loans receivable, net of allowance for loan losses of $28,869 and $19,389, respectively 232,353 157,109 Prepaid expenses and other assets ($50 and $52, respectively, eliminates upon consolidation) 50 52 Receivable from payment processors 9,889 7,351 Total assets $ 257,220 $ 179,608 LIABILITIES AND MEMBERS’ EQUITY Accounts payable and accrued liabilities ($7,606 and $4,856, respectively, eliminates upon consolidation) 1 $ 13,922 $ 9,944 Deferred revenue 4,363 2,636 Reserve deposit liability ($31,200 and $21,825, respectively, eliminates upon consolidation) 31,200 21,825 Notes payable, net 207,735 145,203 Members' equity — — Total liabilities and members’ equity $ 257,220 $ 179,608 1. As previously disclosed in the Company's quarterly report on Form 10-Q for the period ended March 31, 2017, in the course of preparing its consolidated financial statements as of and for the three months ended March 31, 2017, the Company identified a disclosure error related to the amount of accounts payable and accrued liabilities that was eliminated upon consolidation at December 31, 2016 associated with credit default premiums. The actual amount eliminated at December 31, 2016 was $4.9 million as opposed to $1.1 million that was previously disclosed in the consolidated financial statements of the Company included in the Company's registration statement on Form S-1 (File No. 333-207888), as amended (the "Registration Statement"), filed with the US Securities and Exchange Commission (the "SEC") on April 6, 2017. The Company has determined that the error was not material to its consolidated financial statements and the correction of this error resulted in a revision to the amount disclosed only and had no impact on accounts payable and accrued liabilities in the Company's Consolidated Balance Sheet at December 31, 2016. CSO Lenders The three CSO lenders are considered VIE's of the Company; however, the Company does not have any ownership interest in the CSO lenders, does not exercise control over them, and is not the primary beneficiary, and therefore, does not consolidate the CSO lenders’ results with its results.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2017 and 2016 consists of the following: (Dollars in thousands) 2017 2016 Furniture and fixtures $ 3,052 $ 2,557 Equipment 12,635 10,010 Leasehold improvements 1,889 723 Software development cost 40,378 29,144 Software-purchased 11,973 8,828 69,927 51,262 Less accumulated depreciation (45,678 ) (35,103 ) $ 24,249 $ 16,159 There were no capital leases outstanding as of December 31, 2017 . As of December 31, 2016 , there were capital leases outstanding of $21 thousand . The following summarizes the balances above which were acquired through leasing arrangements that qualified as capital leases: (Dollars in thousands) 2017 2016 Equipment $ 687 $ 687 Less: accumulated depreciation (687 ) (649 ) $ — $ 38 The capital lease obligation is included in Accounts payable and accrued liabilities in the Consolidated Balance Sheets. Depreciation expense, which includes depreciation related to capital leases, was approximately $10.1 million , $10.7 million and $8.7 million for the years ended December 31, 2017 , 2016 and 2015 , respectively.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities at December 31, 2017 and 2016 consist of the following: (Dollars in thousands) 2017 2016 Accounts payable $ 18,668 $ 10,880 Accounts payable to related party (Note 15) 95 21 Accrued compensation 6,866 4,260 Liability for losses on CSO lender-owned consumer loans 5,843 4,925 Interest payable 6,393 6,464 Capital lease liability — 21 Other accrued liabilities 4,348 4,819 $ 42,213 $ 31,390

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Notes Payable	NOTES PAYABLE The Company has two debt facilities with VPC. The Rise SPV, LLC ("RSPV," a subsidiary of the Company) credit facility (the "VPC Facility") and the ESPV Facility. VPC Facility The VPC Facility provides the following term notes at December 31, 2017 : • A maximum borrowing amount of $350 million at a base rate (defined as the 3-month LIBOR, with a 1% floor) plus 11% used to fund the Rise loan portfolio (“US Term Note”). The blended interest rate on the outstanding balance at December 31, 2017 and 2016 was 12.64% and 14.94% , respectively. In addition, the US Term Note has a 1% unused commitment fee and cost sharing amounts that are recognized as interest expense. • A maximum borrowing amount of $48 million and $50 million at a base rate (defined as the 3-month LIBOR rate) plus 16% used to fund the UK Sunny loan portfolio (“UK Term Note”) as of December 31, 2017 and 2016 . The blended interest rate at December 31, 2017 and 2016 was 17.64% and 16.93% , respectively. • A maximum borrowing amount of $0 million and $45 million at a base rate (defined as the 3-month LIBOR rate) plus 18% used to fund working capital (“ELCS Sub-debt Term Note”) as of December 31, 2017 and 2016 , respectively. In April 2017, the Company paid down the entire $45.0 million using proceeds from the IPO. The blended interest rate at December 31, 2016 was 18.93% . The outstanding balance of this note was $0 as of December 31, 2017 . • A maximum borrowing amount of $25 million bearing interest at the greater of 18% or a base rate (defined as the 3-month LIBOR, with a 1% floor) plus 17% (“4 th Tranche Term Note”). The blended interest rate at December 31, 2017 and 2016 was 18.64% and 18.00% , respectively. • A maximum borrowing amount of $10 million and $25 million as of December 31, 2017 and 2016 , respectively, bearing interest at the greater of 10% or a base rate (defined as the 3-month LIBOR, with a 1% floor) plus 9% (“Convertible Term Notes”). The blended interest rate at December 31, 2017 and 2016 was 10.64% and 10.00% , respectively. At January 1, 2016, the VPC Facility provided a total credit facility of $335 million to RSPV, ECI and Elevate Credit Service, LLC ("ELCS"), all subsidiaries of the Company. During 2016, the VPC Facility was amended twice with an overall increase in the credit facility to a maximum total borrowing amount of $395 million to RSPV, ECI and ELCS. On January 5, 2017, the VPC Facility was amended to extend the required draw-down date of the $15.0 million remaining undrawn principal on the Convertible Term Notes from December 31, 2016 to January 5, 2017. On February 1, 2017, the VPC Facility was amended to: • increase the maximum borrowing on the US Term Note from $250 million to $350 million , • lower the interest rate on the US Term Note to a base rate (defined as the 3-month LIBOR, with a 1% floor) plus 11% , • extend the maturity date for the US Term Note to February 1, 2021, excluding $75 million currently outstanding under the note which is subject to an August 13, 2018 maturity date, and • permanently reduce the book value of equity covenant from $10 million to $5 million . On August 30, 2017, the VPC Facility was amended to: • convert the existing Convertible Term Notes balance to become a part of the existing 4 th Tranche Term Note effective January 30, 2018 , • extend the maturity date of the 4 th Tranche Term Note to February 1, 2021 effective on January 30, 2018 , • lower the 4 th Tranche Term Note interest rate to the base rate plus 13% after January 30, 2018, • increase the UK Term Note commitment amount to approximately $47.9 million (comprised of $35.0 million and £ 10.0 million ), • extend the maturity date of the UK Term Note to February 1, 2021 , and • lower the UK Term Note interest rate to the base rate plus 14% after January 30, 2018. Due to the transfer of $7.0 million of the UK Term Note from USD to GBP related to this amendment, the Company realized a previously unrealized foreign currency loss of approximately $6.0 million . The US Term Note has a maturity date of February 1, 2021, excluding $75 million currently outstanding under the US Term Note which has an August 13, 2018 maturity date. The Company expects the $75 million will not be repaid in 2018 but will instead be extended to a February 1, 2021 maturity date as well. The UK Term Note and the 4th Tranche Term Note have a maturity date of February 1, 2021. On January 30, 2018, the Convertible Term Notes, which otherwise would have matured on such date, became a part of the 4 th Tranche Term Note. There are no principal payments due or scheduled until the respective maturity dates. All assets of the Company are pledged as collateral to secure the VPC Facility. The VPC Facility contains certain financial covenants that require, among other things, maintenance of minimum amounts and ratios of working capital; minimum amounts of tangible net worth; maximum ratio of indebtedness; and maximum ratios of charge-offs. The Company was in compliance with all covenants related to the VPC Facility as of December 31, 2017 and 2016 . The Convertible Term Notes were convertible, at the lender's option, into common stock upon the completion of specific defined liquidity events, including certain equity financings, certain mergers and acquisitions or the sale of substantially all of the Company's assets, or during the period from the receipt of notice of the anticipated commencement of a roadshow in connection with the Company's IPO until immediately prior to the effectiveness of the Registration Statement in connection with such IPO. The Convertible Term Notes were convertible into common stock at the market value (or a set discount to market value) of the shares on the date of conversion and since the Convertible Term Notes included a conversion option that continuously reset as the underlying stock price increased or decreased and provided a fixed value of common stock to the lender, it was considered share-settled debt. The Company did not elect and was not required to measure the Convertible Term Notes at fair value; as such, the Company measured the Convertible Term Notes at the accreted value, determined using the effective interest method. Share-settled debt may settle by providing the holder with a variable number of shares with an aggregate fair value equaling the debt principal outstanding. Share-settled debt may use a discount to the fair value of the share price to determine the number of shares to be delivered, resulting in settlement at a premium, and is analyzed to determine whether the share settled debt contains a beneficial conversion feature or contingent beneficial conversion feature. Share-settled debt may be measured at fair value or at its accreted value depending on the specific terms of the settlement provisions of the debt instrument. The Company evaluates the embedded features within debt instruments to determine if embedded features are required to be bifurcated and recognized as a derivative instrument. If more than one feature is required to be bifurcated, the features are accounted for as a single compound derivative. The fair value of a single compound derivative is recognized as a derivative liability and a debt discount. The derivative liability is measured at fair value on a recurring basis with changes reported in other income (expense). The debt discount is amortized to non-cash interest expense using the effective interest method over the life of the associated debt. In connection with the conversion (i.e., settlement) of share-settled debt into common stock, the Company will recognize a gain or loss for the change in fair value of the associated derivative liabilities on conversion and a loss on extinguishment of debt from the acceleration of the unamortized balance of the debt discount and issuance costs. See Note 11—Fair Value Measurements for additional information. The Company took an initial draw on the Convertible Term Notes of $10 million in October 2016 and a subsequent draw of $15 million in January 2017. A debt discount and derivative liability of $4 million was recognized upon the respective draws on the Convertible Term Notes. The weighted average effective interest rate associated with the debt discount was approximately 27% . The Convertible Term Notes contained embedded features that were required to be assessed as derivatives. The Company determined that two of the features it assessed were required to be bifurcated and accounted for under derivative accounting as follows: (i) An embedded redemption feature upon conversion into common shares of the Company's stock ("Share-Settlement Feature") that includes a provision for the adjustment to the conversion price to a price less than the transaction-date fair value price per share if the Company is a party to certain qualifying liquidity or equity financing transactions. The incremental undiscounted present value of the embedded redemption feature is $6.3 million . (ii) An embedded redemption feature that requires the Company to pay an amount up to $5 million ("Redemption Premium Feature") upon a cash redemption at maturity or upon a redemption caused by certain events of default. These two embedded features have been accounted for together as a single compound derivative. The Company estimated the fair value of the compound derivative using a probability-weighted valuation scenario model. The assumptions included in the calculations are highly subjective and subject to interpretation. The fair value of the single compound derivative was recognized as principal draw-downs were made and in proportion to the amount of principal draw-downs to the maximum borrowing amount. The initial fair value of the single compound derivative is recognized and presented as a debt discount and a derivative liability. The debt discount is amortized using the effective interest method from the principal draw-down date(s) through the maturity date. The derivative liability is accounted for in the same manner as a freestanding derivative pursuant to Accounting Standards Codification 815—Derivatives and Hedging ("ASC 815"), with subsequent changes in fair value recorded in earnings each period. During the period from the receipt of notice from the Company to VPC of the anticipated commencement of the roadshow in connection with its IPO until immediately prior to the effectiveness of the Registration Statement, VPC had the option to convert the Convertible Term Notes, in whole or in part, into that number of shares of the Company's common stock determined by the outstanding principal balance of and accrued, but unpaid, interest on the Convertible Term Notes divided by the product of (a) 0.8 multiplied by (b) the IPO price per share. VPC did not elect to exercise its right to convert; however, VPC purchased 2.3 million shares in the offering at the IPO price, and the Company used the proceeds from that purchase, approximately $14.95 million , to reduce an equivalent amount of indebtedness under the Convertible Term Notes. Accordingly, the Company released $2.0 million of the debt discount associated with this repayment into Net interest expense on the Consolidated Statement of Operations. Additionally, upon the effectiveness of the Registration Statement, VPC's option to convert was terminated, and the Convertible Term Notes are no longer convertible in whole or in part into shares of the Company's common stock. Furthermore, VPC agreed to waive approximately $3 million of the Redemption Premium Feature associated with the $14.95 million of Convertible Term Notes the Company repaid. The remaining fair value of the derivative recognized by the Company relates to the Redemption Premium Feature. See Note 11—Fair Value Measurements for additional information. As discussed above, the Convertible Term Notes were converted into the 4 th Tranche Term Notes on January 30, 2018 per the terms of the VPC Facility. Additionally, the maturity of the Convertible Term Notes was extended to February 1, 2021 and the debt discount on the Convertible Term Notes was fully amortized. Finally, the exit premium under the Convertible Term Notes of $2.0 million was due and paid on January 30, 2018. ESPV Facility At December 31, 2016, the ESPV Facility had a maximum borrowing amount of $150 million . Interest is charged at a base rate (defined as the greater of the 3-month LIBOR rate or 1% per annum) plus 13% for the outstanding balance up to $50 million , plus 12% for the outstanding balance greater than $50 million and plus 13.5% for any amounts in excess of $100 million . The ESPV Facility is used to purchase loan participations from a third party bank partner. On April 27, 2017, the ESPV Facility was amended to increase the borrowing base to $250 million , decrease each of the interest rates by 1.0% effective July 1, 2019, and add a base rate (defined as the greater of the 3-month LIBOR or 1% per annum) plus 12.75% for borrowing amounts greater than $150 million , which will decrease to the base rate plus 11.75% effective July 1, 2019. The amendment also extended the maturity date for a portion of the ESPV Facility to July 1, 2021, excluding $49 million currently outstanding under the ESPV Facility which has an August 13, 2018 maturity date. The Company expects this amount will not be repaid on its original maturity date but will instead be extended to a July 1, 2021 maturity date as well. The blended interest rate at December 31, 2017 and 2016 was 14.45% and 13.81% , respectively. There are no principal payments due or scheduled until the respective maturity dates. All assets of the Company and ESPV are pledged as collateral to secure the ESPV Facility. The ESPV Facility contains financial covenants, including a borrowing base calculation and certain financial ratios. ESPV was in compliance with all covenants related to the ESPV Facility as of December 31, 2017 and 2016 . VPC and ESPV Facilities: The outstanding balance of Notes payable, net of debt issuance costs, for the years ended December 31, 2017 and 2016 are as follows: (Dollars in thousands) 2017 2016 US Term Note bearing interest at 3-month LIBOR +11% (2017) + 13-15% (2016) $ 240,000 $ 222,000 UK Term Note bearing interest at 3-month LIBOR + 16% 31,210 47,800 ELCS Sub-debt Term Note bearing interest at 3-month LIBOR + 18% — 45,000 4th Tranche Term Note bearing interest at 3-month LIBOR + 17% 25,000 25,000 Convertible Term Notes bearing interest at 3-month LIBOR + 9% 10,050 10,000 ESPV Term Note bearing interest at 3-month LIBOR + 12-13.5% 208,000 145,500 Debt discount and issuance costs (965 ) (1,822 ) Total $ 513,295 $ 493,478 The Company has evaluated the interest rates for its debt and believes they represent market rates based on the Company’s size, industry, operations and recent amendments. As a result, the carrying value for the debt approximates the fair value. Future debt maturities as of December 31, 2017 are as follows: Year (dollars in thousands) Amount 2018 $ 124,000 2019 — 2020 — 2021 390,260 2022 — Total $ 514,260 The Company current expects that the $124 million due in 2018 will not be repaid on its original maturity date but will instead be extended to a July 1, 2021 maturity date.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	GOODWILL AND INTANGIBLE ASSETS The carrying value of goodwill at December 31, 2017 and 2016 was approximately $16.0 million . There were no changes to goodwill during the years ended December 31, 2017 , 2016 and 2015 . Goodwill represents the excess purchase price over the estimated fair market value of the net assets acquired by the predecessor parent company, Think Finance, Inc. ("Think Finance"), related to the Elastic and UK reporting units. Of the total goodwill balance, approximately $0.5 million is deductible for tax purposes. The carrying value of acquired intangible assets as of December 31, 2017 is presented in the table below: (Dollars in thousands) Cost Accumulated Amortization Net Assets subject to amortization: Acquired technology $ 946 $ (946 ) $ — Non-compete 3,404 (1,961 ) 1,443 Customers 126 (126 ) — Assets not subject to amortization: Domain names 680 — 680 $ 5,156 $ (3,033 ) $ 2,123 The carrying value of acquired intangible assets as of December 31, 2016 is presented in the table below: (Dollars in thousands) Cost Accumulated Amortization Net Assets subject to amortization: Acquired technology $ 946 $ (946 ) $ — Non-compete 3,404 (1,780 ) 1,624 Customers 126 (126 ) — Assets not subject to amortization: Domain names 680 — 680 $ 5,156 $ (2,852 ) $ 2,304 Total amortization expense recognized for the years ended December 31, 2017 , 2016 and 2015 was approximately $0.2 million for all three years. The weighted average remaining amortization period for the intangible assets was 8.00 , 9.00 and 10.00 years at December 31, 2017 , 2016 and 2015 , respectively. Estimated amortization expense relating to intangible assets subject to amortization for the succeeding five years is as follows: Year (dollars in thousands) Amount 2018 $ 180 2019 180 2020 180 2021 180 2022 180

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Leases	LEASES The Company has non-cancelable operating leases for facility space and equipment, including subleases with Think Finance (see Note 15—Related Parties). Rent expense for the years ended December 31, 2017 , 2016 and 2015 was approximately $3.9 million , $3.2 million and $2.7 million , respectively, and is reported in Occupancy and equipment in the Consolidated Statements of Operations. Future minimum lease payments as of December 31, 2017 are as follows: Year (dollars in thousands) Amount 2018 $ 3,473 2019 1,963 2020 1,600 2021 509 2022 524 Thereafter 767 Total $ 8,836 As discussed in Note 5—Property and Equipment, the Company purchased equipment through leasing arrangements that qualified as capital leases. The capital leases included provisions which allow for the purchase of the equipment at de minimis amounts at the end of their lease term. Future minimum lease payments for years ended as of December 31, 2017 and 2016 are as follows: (Dollars in thousands) 2017 2016 Capital leases $ — $ 21 Interest and executory costs — — Total $ — $ 21

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION In April 2017, the Company effected a 2.5 -for-1 forward stock split of its common stock in connection with the completion of the IPO. Reported share amounts have been retroactively restated for the forward stock split. Share-based compensation expense recognized for the years ended December 31, 2017 , 2016 and 2015 totaled approximately $6.3 million , $1.7 million and $0.8 million , respectively. 2016 Omnibus Incentive Plan The 2016 Omnibus Incentive Plan (“2016 Plan”) was adopted by the Company’s Board of Directors on January 5, 2016 and approved by the Company’s stockholders thereafter. The 2016 Plan became effective on June 23, 2016. The 2016 Plan provides for the grant of incentive stock options to the Company’s employees, and for the grant of non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, dividend equivalent rights, cash-based awards (including annual cash incentives and long-term cash incentives), and any combination thereof to the Company’s employees, directors and consultants. In connection with the 2016 Plan, the Company has reserved but not issued under the 2016 Plan 5,764,041 shares of common stock, which includes shares that would otherwise return to the 2014 Equity Incentive Plan (the "2014 Plan") as a result of forfeiture, termination, or expiration of awards previously granted under the 2014 Plan and outstanding when the 2016 Plan became effective. The 2016 Plan will automatically terminate 10 years following the date it became effective, unless the Company terminates it sooner. In addition, the Company’s Board of Directors has the authority to amend, suspend or terminate the 2016 Plan provided such action does not impair the rights under any outstanding award. As of December 31, 2017 , the total number of shares available for future grants under the 2016 Plan was 450,589 shares. 2014 Equity Incentive Plan The Company adopted the 2014 Plan on May 1, 2014. The 2014 Plan permitted the grant of incentive stock options, nonstatutory stock options, and restricted stock. On April 27, 2017 the Company's Board of Directors terminated the 2014 Plan as to future awards and confirmed that underlying shares corresponding to awards under the 2014 Plan that were outstanding at the time the 2016 Plan became effective that are forfeited, terminated or expire will become available for issuance under the 2016 Plan. In conjunction with the 2016 and 2014 Plans, as of December 31, 2017 , the Company had granted stock options and RSUs which are described in more detail below. Modification of Stock Awards During 2017 , certain employee stock option awards were converted into RSU equity awards using conversion ratios designed to preserve the value of these awards to the holders. On October 26, 2017, affected employees received 165,524 RSU awards based upon cancellation of 228,780 stock option awards. Adjustments to our outstanding stock based compensation awards resulted in an additional compensation expense of $0.7 million to be recognized over the remaining vesting life of the underlying awards. Stock Options Stock options are awarded to encourage ownership of the Company's common stock by employees and to provide increased incentive for employees to render services and to exert maximum effort for the success of the Company. The Company's stock options generally permit net-share settlement upon exercise. The option exercise price, vesting schedule and exercise period are determined for each grant by the administrator of the applicable plan. The Company's stock options generally have a 10 -year contractual term and vest over a 4 -year period from the grant date. The weighted-average grant-date fair value for options granted in 2017 was $8.08 . These options have a contractual term of 10 years and vest 25% on the first anniversary of the effective date and 2.083% each month thereafter until full vesting on the fourth anniversary of the effective date. The assumptions used to determine the fair value of options granted in the years ended December 31, 2017 and 2016 using the Black-Scholes-Merton model are as follows: 2017 2016 Dividend yield 0 % 0 % Risk-free interest rate 2.03% to 2.28% 1.13% to 1.59% Expected volatility (weighted average and range, if applicable) 33% (31% to 34%) 32% (31% to 34%) Expected term 5-7 years 5-7 years The expected term of the options granted is the period of time from the grant date to the date of expected exercise estimated using historical data. The expected volatility was determined based on an average of companies in similar industries and other factors. The risk-free interest rate used is the current yield on US Treasury notes with a term equal to the expected term of the options at the grant date. The expected dividend yield is based on annualized dividends on the underlying share during the expected term of the option. A summary of stock option activity as of and for the year ended December 31, 2017 is presented below: Stock Options (1) Shares Weighted Average Weighted Average Remaining Contractual Life (in years) Outstanding at December 31, 2016 3,501,412 $ 4.18 Granted 111,177 8.08 Exercised (2) (753,507 ) 2.31 Cancelled/Forfeited (330,157 ) 7.58 Outstanding at December 31, 2017 2,528,925 4.48 5.43 Options exercisable at December 31, 2017 2,364,062 $ 4.32 5.27 (1) All awards presented in this table are for Elevate stock only. (2) During the year ended December 31, 2017, certain exercised options were net share-settled to cover the required exercise price and withholding tax and the remaining amounts were converted into an equivalent number of shares of the Company's common stock. The Company withheld 267,179 shares which had a value equivalent to the aggregate exercise price of approximately $1.1 million plus the employees' minimum statutory obligation of approximately $949 thousand for applicable income and other employment taxes, and remitted the cash to the appropriate taxing authorities. The total shares withheld was based on the value of the Elevate common stock on the exercise dates. These net-share settlements had the effect of share repurchases by the Company as they reduced the number of shares that would have otherwise have been issued. At December 31, 2017 , the following options were outstanding at their respective exercise price: Exercise Price Options Outstanding $2.13 918,750 $3.16 12,500 $4.29 - 4.57 287,500 $5.15 - 5.59 542,379 $6.31 574,119 $8.08 - 8.32 193,677 Total 2,528,925 At December 31, 2017 , there was approximately $0.3 million of unrecognized compensation cost related to non-vested stock options which is expected to be recognized over a weighted average period of 1.4 years. The total intrinsic value of options exercised for the year December 31, 2017 was $4.2 million . Restricted Stock Units RSUs are awarded to serve as a key retention tool for the Company to retain its employees. RSUs will transfer value to the holder even if the Company’s stock price falls below the price on the date of grant, provided that the recipient provides the requisite service during the period required for the award to “vest.” The weighted-average grant-date fair value for RSUs granted during the year ended December 31, 2017 was $7.47 . These RSUs primarily vest 25% on the first anniversary of the effective date, and 25% each year thereafter, until full vesting on the fourth anniversary of the effective date. A summary of RSU activity as of and for the year ended December 31, 2017 is presented below: RSUs (1) Shares Weighted Average Weighted Average Remaining Contractual Life (in years) Nonvested at December 31, 2016 425,260 $ 8.12 Granted 2,653,460 7.47 Vested (2) (249,704 ) 7.61 Forfeited (44,492 ) 7.87 Nonvested at December 31, 2017 2,784,524 7.55 9.34 Expected to vest at December 31, 2017 2,207,280 $ 7.55 9.33 (1) All awards presented in this table are for Elevate common stock only. (2) During the year ended December 31, 2017, certain RSUs were net share-settled to cover the required withholding tax and the remaining amounts were converted into an equivalent number of shares of the Company's common stock. The Company withheld 35,153 shares for applicable income and other employment taxes, and remitted the cash to the appropriate taxing authorities. During the year ended December 31, 2017 , the aggregate intrinsic value of vested RSUs was $1.7 million . At December 31, 2017 , there was approximately $13.6 million of unrecognized compensation cost related to non-vested RSUs which is expected to be recognized over a weighted average period of 3.1 years. The total vest-date fair value of RSUs for the year ended December 31, 2017 was $1.9 million . Employee Stock Purchase Plan The Company offers an Employee Stock Purchase Plan ("ESPP") to eligible employees. There are currently 525,000 shares authorized and reserved for the ESPP. There were 79,909 shares purchased under the ESPP for the year ended December 31, 2017 .

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS The accounting guidance on fair value measurements establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The Company groups its assets and liabilities measured at fair value in three levels of the fair value hierarchy, based on the fair value measurement technique, as described below: Level 1—Valuation is based upon quoted prices (unadjusted) for identical assets and liabilities in active exchange markets that the Company has the ability to access at the measurement date. Level 2—Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques with significant assumptions and inputs that are observable in the market or can be derived principally from or corroborated by observable market data. Level 3—Valuation is derived from model-based techniques that use inputs and significant assumptions that are supported by little or no observable market data. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include the use of pricing models, discounted cash flow models and similar techniques. The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company discloses the fair value measurement at the beginning of the reporting period during which the transfer occurred. For the years ended December 31, 2017 and 2016 , there were no significant transfers between levels. The level of fair value hierarchy within which a fair value measurement in its entirety falls is based on the lowest-level input that is most significant to the fair value measurement in its entirety. In the determination of the classification of assets and liabilities in Level 2 or Level 3 of the fair value hierarchy, the Company considers all available information, including observable market data, indications of market conditions, and its understanding of the valuation techniques and significant inputs used. Based upon the specific facts and circumstances, judgments are made regarding the significance of the Level 3 inputs to the fair value measurements of the respective assets and liabilities in their entirety. If the valuation techniques that are most significant to the fair value measurements are principally derived from assumptions and inputs that are corroborated by little or no observable market data, the asset or liability is classified as Level 3. Financial Assets and Liabilities Not Measured at Fair Value The Company has evaluated Loans receivable, net of allowance for loan losses, Receivable from CSO lenders, Receivable from payment processors and Accounts payable and accrued expenses, and believes the carrying value approximates the fair value due to the short-term nature of these balances. The Company has also evaluated the interest rates for Notes payable and believes they represent market rates based on the Company’s size, industry, operations and recent amendments. As a result, the carrying value for Notes payable approximates the fair value. The Company classifies its fair value measurement techniques for the fair value disclosures associated with Loans receivable, net of allowance for loan losses, Receivable from CSO lenders, Receivable from payment processors, Accounts payable and accrued liabilities and Notes payable, net as Level 3 in accordance with ASC 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”). Fair Value Measurements on a Recurring Basis Upon the initial $10 million draw on the Convertible Term Notes in October 2016, a derivative liability of approximately $1.7 million was recorded at fair value and was included as debt discount in Notes Payable and as a Derivative Liability on the Consolidated Balance Sheets at December 31, 2016. Upon the $15 million draw on the Convertible Term Notes in January 2017, an additional derivative liability of approximately $2.5 million was recorded at fair value and was included as a debt discount in Notes Payable and as a Derivative Liability. This liability is considered to be Level 3 in accordance with ASC 820-10 and is measured at fair value on a recurring basis. See Note 7 — Notes Payable for additional information. During the period from the receipt of notice from the Company to VPC of the anticipated commencement of the roadshow in connection with its IPO until immediately prior to the effectiveness of the Registration Statement, VPC had the option to convert the Convertible Term Notes, in whole or in part, into a number of shares of the Company's common stock determined by the outstanding principal balance of, and accrued, but unpaid interest on, the Convertible Term Notes divided by the product of (a) 0.8 multiplied by (b) the IPO price per share. VPC did not elect to exercise its right to convert, and an unpaid balance on the Convertible Term Notes remained outstanding after the IPO. Upon the effectiveness of the Registration Statement, VPC's option to convert was terminated, and the Convertible Term Notes are no longer convertible in whole or part into shares of the Company's common stock; as a result, the share-settlement ceased to be an embedded derivative feature requiring separate recognition and disclosure. However, a pro-rata portion of the Redemption Premium Feature to be paid upon the cash redemption at maturity, or upon a redemption caused by certain events of default, remains an embedded derivative feature that the Company will be required to assess and recognize as a derivative liability. In January 2018, the Company paid $2.0 million to VPC to settle the derivative liability associated with the Redemption Premium Feature upon the conversion of the Convertible Term Notes to the existing 4 th Tranche Term Note. See Note 7—Notes Payable for additional information. The Company has no derivative amounts subject to enforceable master netting arrangements that are offset on the Consolidated Balance Sheets. The Derivative liability related to the Convertible Term Notes is measured at fair value on a recurring basis. The change in the Derivative liability for the years ended December 31, 2017 , 2016 and 2015 are shown in the following table: (Dollars in thousands) Embedded Derivative Liability in Convertible Term Notes Contingent Consideration Liability Balance at December 31, 2014 $ — $ 5,529 Fair value adjustment (Non-operating expense in the Consolidated Income Statements) — (5,529 ) Balance at December 31, 2015 — — Derivative recognized upon $10.0 million draw on the underlying Convertible Term Note 1,707 — Fair value adjustment (Non-operating expense in the Consolidated Statements of Operations) 43 — Balance, December 31, 2016 1,750 — Additional derivative recognized upon $15.0 million draw on the underlying Convertible Term Note 2,517 — Reduction of derivative due to $14.9 million repayment of the underlying Convertible Term Note (Non-operating expense in the Consolidated Statements of Operations) (2,746 ) — Fair value adjustment (Non-operating expense in the Consolidated Statements of Operations) 451 — Balance, December 31, 2017 $ 1,972 $ — The Convertible Term Notes and the Derivative liability were not outstanding at December 31, 2015 . The Company’s derivative liability associated with its Convertible Term Notes is measured at fair value using a probability-weighted valuation scenario model based on the likelihood of the Company successfully completing an IPO or other qualified financing. The inputs and assumptions included in the calculations are highly subjective and subject to interpretation and include inputs and assumptions including estimates of redemption and conversion behaviors. Significant unobservable estimates of redemption and conversion behaviors prior to the IPO included (i) the 75% cumulative probability for the Company’s successful achievement of an IPO or other qualified financing prior to January 31, 2018 and (ii) the 90% probability that the Convertible Term Notes will be required to be redeemed at their maturation on January 31, 2018 (i.e., the holder will opt-out of converting the Convertible Term Notes into shares of the Company's common stock). The floating rate is based on the three-month LIBOR rate. The risk-free interest rate is based on the implied yield available on US Treasury zero-coupon issues over the expected life of the Convertible Term Notes. The expected life is impacted by all of the underlying assumptions and calibration of the Company’s model. Significant increases or decreases in inputs could result in significantly lower or higher fair value measurements. The ranges of significant inputs and assumptions used in measuring the fair value of the embedded derivative liability in the Convertible Term Notes for the years ended December 31, 2017 and 2016 are as follows: 2017 2016 Expected life (months) 1 6-13 Conversion discount percentage N/A 20 % Floating rate 10.69% - 10.77% 10.00% - 10.62% Risk-free rate 1.58 % 0.92 % Market yield 23.81 % 23.86 % Non-marketability discount N/A 9 % Non-marketability discount volatility N/A 53.9 %

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Income tax expense (benefit) for the years ended December 31, 2017 , 2016 and 2015 consists of the following: (Dollars in thousands) 2017 2016 2015 Current income tax expense (benefit): Federal $ — $ — $ 264 State 202 434 251 Total current income tax expense 202 434 515 Deferred income tax expense (benefit): Federal 9,973 (2,785 ) (4,717 ) State (244 ) (601 ) (456 ) Total deferred income tax expense (benefit) 9,729 (3,386 ) (5,173 ) Total income tax expense (benefit) $ 9,931 $ (2,952 ) $ (4,658 ) No penalties or interest related to taxes were recognized for the years ended December 31, 2017 , 2016 and 2015 . The Company's consolidated effective tax rates were 329% , 12% and 19% , while the Company's US effective tax rates were 219% , 28% and 32% for the years ended December 31, 2017 , 2016 and 2015 , respectively. The consolidated and US effective tax rates were significantly higher in 2017 than in prior years as a result of the Tax Reform, which reduced the US federal corporate tax rate from 35% to 21% in 2018, and for which the Company recognized a one-time $12.5 million charge. The differences between the provision for income tax and the amount that would result if the federal statutory rate were applied to the pre-tax financial income for the years ended December 31, 2017 , 2016 and 2015 were as follows: (Dollars in thousands) 2017 2016 2015 Federal statutory rate of 35% $ 1,055 $ (8,854 ) $ (8,599 ) State income tax provision (537 ) (109 ) (166 ) Permanent differences 161 690 640 Change in valuation allowance (1,198 ) (878 ) (3,131 ) Rate differential (1,616 ) 2,511 1,588 Change in federal statutory rate - US tax reform 12,462 — — Change in foreign statutory tax rate 399 2,033 2,753 Change in reserve for uncertain tax positions 190 1,525 1,491 Other (985 ) 130 766 Total $ 9,931 $ (2,952 ) $ (4,658 ) Also on December 22, 2017, the SEC issued SAB 118, which provides guidance on accounting for tax effects of the Act. SAB 118 provides a measurement period of up to one year from the enactment date to complete the accounting. The Company has completed its accounting of the impact of the reduction in the corporate tax rate and remeasurement of certain deferred tax assets and liabilities based on the rate at which they are expected to reverse in the future, generally 21%. The below table reconciles the changes to the Deferred tax asset balance, including impacts of the Act, with deferred income tax expense. (Dollars in thousands) 2017 Beginning balance $ 31,197 Deferred income tax expense (9,729 ) Impact of adoption of ASU 2016-09 (offset to Retained earnings) 3,347 Tax effect of equity issuance costs (offset to Additional paid-in capital) (1,196 ) Tax adjustment for foreign currency translation (74 ) Ending balance $ 23,545 The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2017 and 2016 are presented below: (Dollars in thousands) 2017 2016 Deferred Tax Assets: Allowance for losses on loans receivable $ 13,781 $ 20,372 Net operating loss carryforward – foreign 4,179 5,648 Net operating loss carryforward – domestic 10,321 10,690 Cumulative translation adjustment – domestic 2,274 2,347 Accrued expenses 1,718 1,246 Deferred equity issuance costs 25 1,895 Other 1,880 1,817 Total deferred tax assets 34,178 44,015 Deferred Tax Liabilities: Property and equipment, principally due to differences in depreciation (638 ) (1,092 ) Amortization of intangible assets (4,382 ) (4,549 ) Prepaid expenses (1,068 ) (1,180 ) Net deferred tax assets before valuation allowance 28,090 37,194 Valuation allowance (4,545 ) (5,997 ) Deferred tax assets, net $ 23,545 $ 31,197 Uncertain tax positions The following table sets forth the changes in the Company’s unrecognized tax benefits related to the UK tax provision for the years ended December 31, 2017 , 2016 and 2015 : (Dollars in thousands) 2017 2016 2015 Balance at beginning of the year $ 5,736 $ 4,211 $ 2,720 Reductions for tax positions related to the prior year (166 ) (1,079 ) (220 ) Additions for tax positions related to the current year 356 2,604 1,711 Balance at the end of the period $ 5,926 $ 5,736 $ 4,211 If the cumulative unrecognized tax benefit is recognized, there will be no effect on the Company's effective tax rate due to the full valuation allowance on the UK's deferred tax asset. Due to the nature of the unrecognized tax benefits and the existence of tax attributes, the Company has not accrued any interest or penalties associated with unrecognized tax benefits in the Consolidated Statements of Operations nor has it recognized a liability in the Consolidated Balance Sheets. The Company does not believe the total amount of unrecognized benefit as of December 31, 2017 will increase or decrease significantly in the next twelve months. For purposes of evaluating the need for a deferred tax valuation allowance, significant weight is given to evidence that can be objectively verified. The following provides an overview of the assessment that was performed for both the domestic and foreign deferred tax assets, net. US deferred tax assets, net At December 31, 2017 and 2016 , the Company did not establish a valuation allowance for its US deferred tax assets "DTAs” based on management’s expectation of generating sufficient taxable income in a look forward period over the next three to five years. The NOL carryforward from US operations at December 31, 2017 was approximately $42.9 million . The NOL carryforward expires beginning in 2034 . The ultimate realization of the resulting deferred tax asset is dependent upon generating sufficient taxable income prior to the expiration of this carryforward. The Company considered the following positive and negative factors when making their assessment regarding the ultimate realizability of the deferred tax assets. Significant positive factors include the following: • In 2017, the Company continued to grow its operating income (from $9 million in 2015 to $48 million in 2016 and to $71 million in 2017). The US-only pre-tax loss decreased from $10.4 million in 2016 to $4.5 million in 2017, a 57% improvement from prior year. The US only pre-tax loss is attributed to slower loan growth for Rise early in the year, due to a delay in the tax refund season, coupled with slower loan growth for Elastic, in September and October, due to the impact of the hurricanes in Texas and Florida. • For 2018, the Company is forecasting U.S. taxable income as it continues to scale its business and generate even greater operating income. The continued growth of the loan portfolio within the credit quality and marketing cost targets will drive improved gross margins for the Company. The Company's operating expenses are within targeted efficiency ratios and are expected to hold flat. The Company used the IPO proceeds to pay down its debt balances, as well as re-negotiated its debt facilities to lower interest rates, which will drive improved profitability from lower interest costs in future years. Various forecast scenarios have been performed with the results reflecting a majority, if not total, usage of the US NOL in 2018. • Management’s success in developing accurate forecasts and management’s track record of launching new and successful products, is another source of positive evidence which was evaluated. The Company believes that the unique circumstance of the 2014 spin-off from a company that was successful prior to the spin-off provides it with several positive objectively verifiable factors that would not normally be available to a new company with a limited operating history. Significant negative factor include: • The Company has cumulative losses and a lack of taxable income from the 2014 spin-off through 2017. A net taxable loss was incurred for the years ended December 31, 2017, 2016 and 2015 due to the establishment of an infrastructure for the Company separate from Think Finance while the Company was scaling the growth of the relatively new products of Rise and Elastic. Additionally, the Company originally forecasted US taxable income for the year ended December 31, 2017. The slower loan growth than expected in Rise and Elastic as well as the impact of the adoption of ASU 2016-09 and the 2017 deductible IPO transaction costs were significant contributors to the net taxable loss for the year ended December 31, 2017 as compared to the expected results for 2017. The Company has given due consideration to all the factors and believes the positive evidence outweighs the negative evidence and has concluded that the US deferred tax asset is expected to be realized based on management’s expectation of generating sufficient taxable income in a look-forward period over the next three to five years . Although realization is not assured, management believes it is more likely than not that all of the recorded deferred tax assets will be realized. The amount of the deferred tax assets considered realizable, however, could be adjusted in the future if estimates of future taxable income change. As a result, at December 31, 2017 and 2016 , the Company did not establish a valuation allowance for the US DTA. UK deferred tax assets, net At December 31, 2017 and 2016 , the Company recognized a full valuation allowance for its foreign deferred tax assets due to the lack of sufficient objective evidence regarding the realization of these assets in the foreseeable future. For the years ended December 31, 2017 and 2016 , the valuation allowance decreased by approximately $1.2 million and decreased by approximately $0.9 million , respectively, due to the decrease of the net deferred tax assets related to the UK, which primarily consists of the NOL carryforward. Regardless of the deferred tax valuation allowance recognized at December 31, 2017 and 2016 , the Company continues to retain NOL carryforwards for foreign income tax purposes of approximately $22.5 million and $30.0 million , respectively, available to offset future foreign taxable income. To the extent that the Company generates taxable income in the future to utilize the tax benefits of the related deferred tax assets, subject to certain potential limitations, it may be able to reduce its effective tax rate by reducing the valuation allowance. The Company’s foreign NOL carryforward of approximately $22.5 million and $30.0 million for December 31, 2017 and 2016 , respectively, can be carried forward indefinitely.

Commitments, Contingencies and

Commitments, Contingencies and Guarantees	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Guarantees	COMMITMENTS, CONTINGENCIES AND GUARANTEES Contingencies Currently and from time to time, the Company may become a defendant in various legal and regulatory actions. While the Company cannot determine the ultimate outcome of these actions, it believes their resolution will not have a material adverse effect on the Company's financial condition, results of operations or liquidity. The Company is cooperating with the Consumer Financial Protection Bureau (the “CFPB”) related to a civil investigative demand (“CID”) received by Think Finance requesting information about the operations of Think Finance prior to the spin-off. The CFPB has not made any specific allegation of violation(s) of law or initiated litigation in connection with the CID as of this date. Commitments The Elastic product, which offers lines of credit to consumers, had approximately $198.9 million and $110.7 million in available and unfunded credit lines at December 31, 2017 and 2016 , respectively. In May 2017, the Rise product began offering lines of credit to consumers in certain states and had approximately $3.5 million and $0 at December 31, 2017 and 2016 , respectively, in available and unfunded credit lines. While these amounts represented the total available unused credit lines, the Company has not experienced and does not anticipate that all line of credit customers will access their entire available credit lines at any given point in time. The Company has not recorded a loan loss reserve for unfunded credit lines as the Company has the ability to cancel commitments within a relatively short timeframe. Effective June 2017, the Company entered into a seven year lease agreement for office space in San Diego, California. Upon the commencement of the lease, the Company was required to provide the lessor with an irrevocable and unconditional $500 thousand letter of credit. Provided the Company is not in default of any terms of the lease agreement, the outstanding required balance of the letter of credit will be reduced by $100 thousand per year beginning on the second anniversary of the lease commencement and ending on the fifth anniversary of the lease agreement. The minimum balance of the letter of credit will be at least $100 thousand throughout the duration of the lease. At December 31, 2017 and 2016 , the Company had $500 thousand and $0 , respectively, of cash balances securing the letter of credit which is included in Restricted cash within the Consolidated Balance Sheets. Guarantees In connection with its CSO programs, the Company guarantees consumer loan payment obligations to CSO lenders and is required to purchase any defaulted loans it has guaranteed. The guarantee represents an obligation to purchase specific loans that go into default. Indemnification In the ordinary course of business, the Company may indemnify customers, vendors, lessors, investors, and other parties with respect to certain matters subject to various terms and scopes. Such indemnification may include losses from the Company's breach of such agreements and the services it provides. The Company has not incurred material costs to settle claims related to such indemnification provisions at December 31, 2017 and 2016 . The fair value of these liabilities is immaterial and accordingly have no liabilities recorded for these agreements at December 31, 2017 and 2016 .

Operating Segment Information

Operating Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Operating Segment Information	OPERATING SEGMENT INFORMATION The Company determines operating segments based on how its chief operating decision maker manages the business, including making operating decisions, deciding how to allocate resources and evaluating operating performance. The Company's chief operating decision-maker is the Chief Executive Officer, who reviews the Company's operating results on a consolidated basis on a monthly basis. The Company has one reportable segment, which provides online financial services for subprime credit consumers, which is composed of the Company’s operations in the United States and the United Kingdom. The Company has aggregated all components of its business into a single reportable segment based on the similarities of the economic characteristics, the nature of the products and services, the distribution methods, the type of customers and the nature of the regulatory environments. Information related to each reportable segment is outlined below. Segment revenue is used to measure performance because management believes that this information is the most relevant in evaluating the results of the respective segments relative to other entities that operate in the same industry. The following tables summarize the allocation of net revenues and long-lived assets based on geography. The geographic presentation of the Company's segment assets were based on the geographic location of the asset and revenue by the Company's country of domicile. Years ended December 31, (Dollars in thousands) 2017 2016 2015 Revenues United States $ 570,316 $ 484,462 $ 353,511 United Kingdom 102,816 95,979 80,495 Total $ 673,132 $ 580,441 $ 434,006 Long-lived assets United States $ 29,317 $ 23,141 $ 24,391 United Kingdom 13,082 11,349 11,890 Total $ 42,399 $ 34,490 $ 36,281

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Parties	RELATED PARTIES The Company has entered into sublease agreements with Think Finance for office space that expire beginning in 2018 through 2019. Total rent and utility payments made to Think Finance for office space were approximately $0.9 million , $1.5 million and $1.7 million for the years ended December 31, 2017 , 2016 and 2015 , respectively. Rent and utility expense is included in Occupancy and equipment within the Consolidated Statements of Operations. Total payments for equipment were approximately $0.0 million , $0.3 million and $0.3 million for the years ended December 31, 2017 , 2016 and 2015 , respectively. Equipment payments were included as a reduction of the capital lease liability included in Accounts payable and accrued liabilities within the Consolidated Balance Sheets and as interest expense included in Net interest expense within the Consolidated Statements of Operations. For the year ended December 31, 2015 , the Company made a tax settlement payment to Think Finance of $0.3 million . At December 31, 2017 and 2016 , the Company had approximately $95 thousand and $21 thousand , respectively, due to Think Finance related to reimbursable costs, which is included in Accounts payable and accrued liabilities within the Consolidated Balance Sheets. Expenses related to board of director fees, stock compensation, and a consulting arrangement with a related party are included in Professional services within the Consolidated Statement of Operations. Travel reimbursements and meals and entertainment expenses are included in Other within the Consolidated Statement of Operations. These expenses for the years ended December 31, 2017 , 2016 and 2015 were as follows: Years Ended December 31, (Dollars in thousands) 2017 2016 2015 Fees and travel expenses $ 541 $ 316 $ 278 Stock compensation 728 208 156 Consulting 300 303 176 Total board related expenses $ 1,569 $ 827 $ 610 In addition to amounts due to Think Finance as disclosed above, at December 31, 2017 and 2016 , the Company had approximately $65 thousand and $25 thousand , respectively, due to related parties, which is included in Accounts payable and accrued liabilities within the Consolidated Balance Sheets.

401(k) Plan

401(k) Plan	12 Months Ended
	Dec. 31, 2017
Compensation and Retirement Disclosure [Abstract]
401(k) Plan	401(k) PLAN The Company adopted a 401(k) Plan (the “Plan”) on June 1, 2014. All employees are eligible to participate in the Plan upon reaching the age of 21 years and completing one month of service with the Company. The Plan is a “safe harbor 401k plan” and the Company matches 100% of each participant’s first 4% of compensation that is contributed to the Plan each year. Participants may contribute up to 70% of their eligible earnings to the applicable Plan, subject to regulatory and other plan restrictions. Company and employee contributions are fully vested at the time of contribution. The Company’s consolidated matching contributions in the years ended December 31, 2017 , 2016 and 2015 totaled approximately $1.8 million , $1.5 million and $1.2 million , respectively. In addition, the Company operates a defined contribution pension scheme for its employees in the United Kingdom. The assets of the scheme are held separately to those of the Company in an independently administered fund. The pension cost charge represents approximately $0.3 million in contributions paid by the Company to the fund during each of the years ended December 31, 2017 , 2016 and 2015 .

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	QUARTERLY FINANCIAL DATA (UNAUDITED) The Company’s operations are subject to seasonal fluctuations. Demand in the US has historically been highest in the third and fourth quarters of each year, corresponding to the holiday season, and lowest in the first quarter of each year, corresponding to our customers’ receipt of income tax refunds in the US. Typically, the Company’s loan loss provision, a significant portion of cost of sales in addition to direct marketing and other cost of sales, is lowest as a percentage of revenue in the first quarter of each year. The following is a summary of the quarterly results of operations for the years ended December 31, 2017 and 2016 (in thousands, except per share data): (Dollars in thousands) First Quarter Second Quarter Third Quarter Fourth Quarter 2017 Total revenue $ 156,367 $ 150,471 $ 172,851 $ 193,443 Total cost of sales 97,389 96,314 122,279 134,350 Gross profit $ 58,978 $ 54,157 $ 50,572 $ 59,093 Net income (loss) $ 1,668 $ 3,020 $ 590 $ (12,194 ) Basic earnings (loss) per share $ 0.06 $ 0.08 $ 0.01 $ (0.29 ) Diluted earnings (loss) per share $ 0.06 $ 0.08 $ 0.01 $ (0.29 ) Basic weighted average shares outstanding (1) 27,237,470 38,541,965 41,717,231 41,897,080 Diluted weighted average shares outstanding (1) 28,735,749 39,950,760 43,158,515 41,897,080 2016 Total revenue $ 130,722 $ 126,780 $ 153,920 $ 169,019 Total cost of sales 72,278 89,140 119,152 119,874 Gross profit $ 58,444 $ 37,640 $ 34,768 $ 49,145 Net income (loss) $ 5,792 $ (7,496 ) $ (16,247 ) $ (4,422 ) Basic earnings (loss) per share $ 0.45 $ (0.59 ) $ (1.25 ) $ (0.34 ) Diluted earnings (loss) per share (2) $ 0.39 $ (0.59 ) $ (1.25 ) $ (0.34 ) Basic weighted average shares outstanding 12,797,458 12,800,795 12,976,067 13,001,220 Diluted weighted average shares outstanding (2) 14,707,898 12,800,795 12,976,067 13,001,220 (1) Unaudited pro-forma basic and diluted net income per share has been computed for first quarter of 2017 only to give effect to the automatic conversion of the convertible preferred stock into shares of common stock upon the completion of the IPO using the if converted method as though the conversion had occurred as of the beginning of the period. (2) Diluted weighted average shares outstanding for the first quarter of 2016 was originally reported in our Quarterly Report on Form 10-Q issued on May 18, 2017 including the conversion of our Convertible Preferred Stock of 14,098,519 shares for comparability with the quarter ended March 31, 2017. The conversion of the Convertible Preferred Stock has been excluded from the quarter ended March 31, 2016 in the above presentation. This exclusion increased diluted earnings per share by $0.19 per share.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS The Company evaluated subsequent events and determined there have been no material subsequent events that required recognition or additional disclosure in these financial statements, except as follows: Notes Payable The Convertible Term Notes were converted into the 4 th Tranche Term Notes on January 30, 2018 per the terms of the VPC Facility. Additionally, the maturity of the Convertible Term Notes was extended to February 1, 2021 and the debt discount on the Convertible Term Notes was fully amortized. Finally, the exit premium under the Convertible Term Notes of $2.0 million was due and paid on January 30, 2018. The Company made draws on the ESPV Facility of $8 million subsequent to December 31, 2017. Lease Agreement On January 24, 2018, the Company entered into a new lease agreement with COP-Spectrum Center, LLC to increase the office space leased at 5080 Spectrum Drive (the "Building") to approximately 53,000 square feet. This lease will commence on October 1, 2018 and expire June 30, 2026. Interest Rate Cap RSPV and ESPV entered into interest rate cap transactions on January 11, 2018 with a counterparty to mitigate the floating rate interest risk on an aggregate of $240 million and $216 million , respectively, of debt that is currently outstanding under each entity's existing credit facilities. Both interest rate caps have effective dates of January 11, 2018 and maturity dates of February 1, 2019. RSPV and ESPV paid fixed premiums of $719 thousand and $648 thousand , respectively, on January 16, 2018.

Summary of Significant Accoun28

Summary of Significant Accounting Changes (Policies)	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting	The Company’s accounting and reporting policies are in accordance with accounting principles generally accepted in the United States (“US GAAP”) and conform, as applicable, to general practices within the finance company industry. The following is a description of the more significant of these policies used in preparing the consolidated financial statements.
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and from July 1, 2015 and thereafter, a variable interest entity ("VIE") (See Note 4—Variable Interest Entity). All significant intercompany transactions and accounts have been eliminated.
Reclassifications	Reclassifications Certain amounts in the prior periods, which the Company does not believe have a material impact on the consolidated financial statements, presented herein have been reclassified to conform to the current period financial statement presentation related to approximately $99 thousand of Principal collections and recoveries on loans receivable that were being inappropriately included in operating activities on the Consolidated Statement of Cash Flows for the twelve months ended 2016. The Company classifies its loans as either current or past due. A customer in good standing may request a 16 day grace period when or before a payment becomes due and, if granted, the loan is considered current during the grace period. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. The Company has added clarity to its determination of a current loan and has reclassified certain loans relating to customers within this grace period as past due that were in fact current in accordance with our policy. This reclassification resulted in an approximate $7.1 million change from past due loans to current loans within the Loans Receivable and Revenue footnote. This reclassification had no effect on previously reported total loans receivable balances in the consolidated balance sheet at December 31, 2016. The Company reclassified $254 thousand related to the December 31, 2016 deferred tax liability for property and equipment with an offset to the valuation allowance to conform to current year presentation.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant items subject to such estimates and assumptions include the valuation of the allowance for loan losses, goodwill, long-lived and intangible assets, deferred revenues, contingencies, the fair value of derivatives, the income tax provision, valuation of share-based compensation and the valuation allowance against deferred tax assets. The Company bases its estimates on historical experience, current data and assumptions that are believed to be reasonable. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly-liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Restricted Cash	Restricted Cash Amounts restricted under lending agreements, third-party processing agreements and state licensing requirements are classified separately as restricted cash.
Installment Loans and Lines of Credit	Installment Loans and Lines of Credit Installment loans and lines of credit, including receivables for finance charges and fees, are unsecured and reported as Loans receivable on the Consolidated Balance Sheets. Installment loans are multi-payment loans that require the pay-down of portions of the outstanding principal balance in multiple installments. Line of credit accounts include customer cash advances made through the Elastic line of credit product. The lines of credit represent participation interests acquired by a VIE from a third-party lender. Based on agreements with the third-party lender, the VIE pays a loan premium on the participation interests. The loan premium is amortized over the expected life of the outstanding draw. At December 31, 2017 , 2016 and 2015 , the amortization on the loan premium was $5.4 million , $2.7 million and $0.5 million , respectively, and is included within Revenues in the Consolidated Statements of Operations. See Note 4—Variable Interest Entity for more information regarding these participation interests. The Company considers impaired loans as accounts over 60 days past due or loans which become uncollectible based on information that the Company becomes aware of (e.g., receipt of customer bankruptcy notice). The impaired loans are charged-off at the time that they are deemed to be uncollectible. A modification of finance receivable terms is considered a troubled debt restructuring ("TDR") if the borrower is experiencing financial difficulty and the Company grants a concession it would not otherwise have considered to a borrower. The Company considers TDRs to include all installment and line of credit loans that were modified by granting principal and interest forgiveness as a part of a loss mitigation strategy.
Allowance for Loan Losses	Allowance for Loan Losses The Company has adopted Financial Accounting Standards Board (“FASB”) guidance for disclosures about the credit quality of financing receivables and the allowance for loan losses (“allowance”). The Company maintains an allowance for loan losses for loans and interest receivable for loans not classified as TDRs at a level estimated to be adequate to absorb credit losses inherent in the outstanding loans receivable. The Company primarily utilizes historical loss rates by product, stratified by delinquency ranges, to determine the allowance, but also considers recent collection and delinquency trends, as well as macro-economic conditions that may affect portfolio losses. Additionally, due to the uncertainty of economic conditions and cash flow resources of the Company’s customers, the estimate of the allowance for loan losses is subject to change in the near-term and could significantly impact the consolidated financial statements. If a loan is deemed to be uncollectible before it is fully reserved, it is charged-off at that time. For loans classified as TDRs, impairment is typically measured based on the present value of the expected future cash flows discounted at the original effective interest rate. The Company classifies its loans as either current or past due. A customer in good standing may request a 16 day grace period when or before a payment becomes due and, if granted, the loan is considered current during the grace period. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. Increases in the allowance are created by recording a Provision for loan losses in the Consolidated Statements of Operations. Installment loans and lines of credit are charged off, which reduces the allowance, when they are over 60 days past due or earlier if deemed uncollectible. Recoveries on losses previously charged to the allowance are credited to the allowance when collected.
Revenue Recognition	Revenue Recognition The Company recognizes consumer loan fees as revenues for each of the loan products it offers. Revenues on the Consolidated Statements of Operations include: finance charges, lines of credit fees, fees for services provided through CSO programs (“CSO fees”), and non-sufficient funds fees or “NSF fees” on Rise installment loans, which were discontinued in the fourth quarter of 2015, as well as any other fees or charges permitted by applicable laws and pursuant to the agreement with the borrower. The Company also records revenues related to the sale of customer applications to unrelated third parties. These applications are sold with the customer’s consent in the event that the Company or its CSO lenders are unable to offer the customer a loan. Revenue is recognized at the time of the sale. Other revenues also include marketing and licensing fees received from the originating lender related to the Elastic product and from CSO fees related to the Rise product. Revenues related to these fees are recognized when the service is performed. The Company accrues finance charges on installment loans on a constant yield basis over their terms. The Company accrues and defers fixed charges such as CSO fees and lines of credit fees when they are assessed and recognizes them to earnings as they are earned over the life of the loan. The Company does not accrue finance charges and other fees on installment loans or lines of credit for which payment is greater than 60 days past due. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. Payments received on past due loans are applied against the loan and accrued interest balance to bring the loan current. Payments are generally first applied to accrued fees and interest, and then to the principal loan balance. Effective through April 30, 2015, the Company offered a reward program for certain installment loan customers. Customers could earn points for performing various activities such as making a consecutive number of timely loan payments or completing financial education courses provided by the Company. These points could then be used to reduce the interest rate of an outstanding loan. The Company estimated the expected future interest discounts to be provided based on the likelihood that the customer would earn enough points over the life of the loan to achieve a discount. If a discount would be achieved, an effective yield over the life of the loan was calculated (considering the future discounts) and any interest collected in excess of the effective yield was deferred. The reward program was discontinued on April 30, 2015. The Company’s business is affected by seasonality, which can cause significant changes in portfolio size and profit margins from quarter to quarter. Although this seasonality does not impact the Company’s policies for revenue recognition, it does generally impact the Company’s results of operations by potentially causing an increase in its profit margins in the first quarter of the year and decreased margins in the second through fourth quarters.
Credit Service Organization	Credit Service Organization The Company also provides services in connection with installment loans originated by independent third-party lenders (“CSO lenders”), whereby the Company acts as a credit services organization/credit access business on behalf of consumers in accordance with applicable state laws (the “CSO program”). The CSO program includes arranging loans with CSO lenders, assisting in the loan application, documentation and servicing processes. Under the CSO program, the Company guarantees the repayment of the customer’s loan to the CSO lenders as part of the credit services it provides to the customer. A customer who obtains a loan through the CSO program pays the Company a fee for the credit services, including the guaranty, and enters into a contract with the CSO lenders governing the credit services arrangement. The CSO fee received is initially recognized as deferred revenue and subsequently recognized over the life of the loan. The Company estimates a liability for losses associated with the guaranty provided to the CSO lenders using assumptions and methodologies similar to the allowance for loan losses detailed previously. The CSO program required that the Company fund a cash reserve equal to 25% - 45% of the outstanding loan principal within the CSO program portfolio. As of December 31, 2017 and 2016 , respectively, estimated losses of approximately $5.8 million and $4.9 million for the CSO owned loans receivable guaranteed by the Company of approximately $45.5 million and $40.5 million , respectively, are initially recorded at fair value and are included in Accounts payable and accrued liabilities in the Consolidated Balance Sheets. See Note 3—Loans Receivable and Revenues for additional information on loans receivable and the provision for loan losses. The Company also had a Receivable from CSO lenders related primarily to CSO fees received by the CSO lenders from customers. The CSO lenders are considered VIE's of the Company; however, the Company does not have any ownership interest in the CSO lenders, does not exercise control over them, and is not the primary beneficiary, and therefore, does not consolidate the CSO lenders’ results with its results.
Receivables from Payment Processors	Receivables from Payment Processors The Company has entered into agreements with third-party service providers to conduct processing activities, including the funding of new customer loans and the collection of customer payments for those loans. In accordance with contractual agreements, these funds are settled back to the Company within one to three business days after the date of the originating transaction. Accordingly, the Company had approximately $21.1 million and $19.1 million due from processing providers as of December 31, 2017 and 2016 , respectively, which is included in Receivable from payment processors in the Consolidated Balance Sheets.
Direct Marketing and Selling and Marketing Costs	Direct Marketing Costs Marketing expenses consist of online marketing costs such as sponsored search and advertising on social networking sites, and other marketing costs such as purchased television and radio air time and direct mail print advertising. In addition, marketing expense includes affiliate costs paid to marketers in exchange for information for applications from potential customers. Online marketing, affiliate costs and other marketing costs are expensed as incurred. Selling and Marketing Costs Selling and marketing costs include costs associated with the use of agencies that perform creative services and monitor and measure the performance of the various marketing channels. Selling and marketing costs also include the production costs associated with media advertisements that are expensed as incurred over the licensing or production period.
Property and Equipment, Net	Property and Equipment, net Property and equipment are stated at cost, net of accumulated depreciation and amortization. The Company capitalizes all acquisitions of property and equipment of $500 or greater. The Company capitalizes certain software development costs. Costs incurred in the preliminary stages of development are expensed, but software development costs incurred thereafter, including external direct costs of materials and services as well as payroll and payroll-related costs, are capitalized. Software development costs, which are included in Property and equipment, net on the Consolidated Balance Sheets, as of December 31, 2017 and 2016 , and related amortization expense, which is included in Depreciation and amortization within the Consolidated Statements of Operations for the years ended December 31, 2017 and 2016 Maintenance and repairs that do not extend the useful life of the assets are expensed as incurred. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the depreciable or amortizable assets
Equity Issuance Costs & Deferred Rent	Equity Issuance Costs Costs incurred related to the Company's IPO were deferred and included in Prepaid expenses and other assets in the consolidated financial statements, and were charged against the gross proceeds of the IPO (i.e., charged against Additional paid-in capital in the accompanying Consolidated Balance Sheets) as of the closing of the IPO on April 11, 2017. The balance of these equity issuance costs that were recorded against Additional paid-in capital in the Consolidated Balance Sheet at December 31, 2017 was approximately $6.7 million . Deferred Rent The Company recognizes escalating lease payments on a straight-line basis over the term of each respective lease with the difference between cash payment and rent expense recorded as a deferred rent liability. As of December 31, 2017 and 2016 , the Company had a deferred rent liability of $1.0 million and $0.4 million , respectively, that are included in Accounts payable and accrued liabilities in the Consolidated Balance Sheets.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences and benefits attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not to be realized. Relative to uncertain tax positions, the Company accrues for losses it believes are probable and can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. If the amounts recorded are not realized or if penalties and interest are incurred, the Company has elected to record all amounts within income tax expense. The Company has no recorded liabilities for US uncertain tax positions at December 31, 2017 and 2016 . Tax periods from fiscal years 2014-2016 remain open and subject to examination for US federal and state tax purposes. As the Company had no operations nor had filed US federal tax returns prior to May 1, 2014, there are no other US federal or state tax years subject to examination. The Company has reduced the deferred tax asset related to the UK net operating loss ("NOL") carryforward due to an uncertain tax position at December 31, 2017 and 2016 . For UK taxes, tax periods from fiscal years 2010-2017 remain open and subject to examination. On December 22, 2017, the Tax Cuts and Jobs Act (the "Act", or "Tax Reform") was enacted into law. The Act contains several changes to the US federal tax law including a reduction to the US federal corporate tax rate from 35% to 21%, an acceleration of the expensing of certain business assets, a reduction to the amount of executive pay that could qualify as a tax deduction, and the addition of a repatriation tax on any accumulated offshore earnings and profit. The Act is unclear in many respects and could be subject to potential amendments and technical correction, as well as interpretations and implementing regulations by the Treasury Department and Internal Revenue Service, any of which could affect the estimates included in these financial statements. In addition, it is unclear how these US federal income tax changes will affect state and local taxation, which often uses federal taxable income as a starting point for computing state and local tax liabilities. The Company will continue to evaluate if any adjustment is required, and if any adjustment is required, it will be reflected as an additional expense or benefit in the 2018 financial statements, as allowed by SEC Staff Accounting Bulletin No. 118 ("SAB 118"). The Company has completed its initial evaluation and accounting for the impact of the Act, and as a result, the Company recognized a one-time $12.5 million charge. As of December 31, 2017, the Company's foreign subsidiary, ECI, has an accumulated deficit, and therefore, no earnings to repatriate that would be subject to the repatriation tax. See Note 12—Income Taxes for additional information.
Goodwill and Indefinite Lived Intangible Assets and Intangible Assets Subject to Amortization	Goodwill and Indefinite Lived Intangible Assets 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") 350-20-35, Goodwill—Subsequent Measurement , the Company performs a quantitative approach method impairment review of goodwill and intangible assets with an indefinite life annually at October 31 and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company completed its annual test and determined that there was no evidence of impairment of goodwill or indefinite lived intangible assets. No events or circumstances occurred between October 31 and December 31, 2017 that would more likely than not reduce the fair value of the reporting units below the carrying amount. The Company’s impairment evaluation of goodwill is based on comparing the fair value of the Company’s reporting units to their carrying value. The fair value of the reporting units was determined based on a weighted average of the income and market approaches. The income approach establishes fair value based on estimated future cash flows of the reporting units, discounted by an estimated weighted-average cost of capital developed using the capital asset pricing model, which reflects the overall level of inherent risk of the reporting units. The income approach uses the Company’s projections of financial performance for a six to nine -year period and includes assumptions about future revenues growth rates, operating margins and terminal values. The market approach establishes fair value by applying cash flow multiples to the reporting units’ operating performance. The multiples are derived from other publicly traded companies that are similar but not identical from an operational and economic standpoint. Intangible Assets Subject to Amortization Intangible assets primarily include the fair value assigned to non-compete agreements at acquisition less any accumulated amortization. Non-compete agreements are amortized on a straight line basis over the term of the agreement. An evaluation of the recoverability of intangible assets subject to amortization is performed whenever the facts and circumstances indicate that the carrying value may be impaired. An impairment loss is recognized if the future undiscounted cash flows associated with the asset and the estimated fair value of the asset are less than the asset’s corresponding carrying value. The amount of the impairment loss, if any, is the excess of the asset’s carrying value over its estimated fair value. No impairment losses related to intangible assets subject to amortization occurred during the years ended December 31, 2017 , 2016 and 2015 .
Debt Discount and Issuance Costs and Convertible Preferred Stock	Debt Discount and Issuance Costs Costs incurred for issuing the Notes payable are deferred and amortized using the straight-line method over the life of the related debt, which approximates the effective interest method. These costs include any debt discount or premium on the notes in addition to debt issuance costs incurred. The unamortized debt discount related to the Convertible Term Notes was approximately $0.1 million and $1.3 million as of December 31, 2017 and 2016 , respectively, and is included in Notes payable, net in the Consolidated Balance Sheets. For the years ended December 31, 2017 and 2016 , amortization of the debt discount was approximately $3.6 million and $0.4 million , respectively, and is included within Net interest expense in the Consolidated Statements of Operations. See Note 7—Notes Payable for additional information on the Convertible Term Notes. The Convertible Term Notes converted into the 4 th Tranche Term Notes on January 30, 2018 per the terms of the VPC Facility. At that time, the maturity of the 4 th Tranche Term Notes was extended to February 1, 2021, and the debt discount on the Convertible Term Notes was fully amortized. In January 2018, the Company paid $2.0 million to Victory Park Management, LLC ("VPC") to settle the derivative liability associated with the Redemption Premium Feature upon the conversion of the Convertible Term Notes to the existing 4 th Tranche Term Note. See Note 7—Notes Payable for additional information. The unamortized balance of debt issuance costs was approximately $0.8 million and $0.6 million at December 31, 2017 and 2016 , respectively, and is included in Notes payable, net in the Consolidated Balance Sheets. Amortization of debt issuance costs of approximately $0.5 million , $0.3 million and $0.2 million was recognized for the years ended December 31, 2017 , 2016 and 2015 , respectively, and is included within Net interest expense in the Consolidated Statements of Operations. There was no amortization of a debt discount in the year ended December 31, 2015 . Convertible Preferred Stock All of the Company's currently outstanding shares of convertible preferred stock automatically converted into common stock upon completion of the IPO on April 11, 2017. All series of convertible preferred stock converted at a ratio of one share of common stock for each share of preferred stock.
Foreign Currency Translations and Transactions	Foreign Currency Translations and Transactions The functional currency for ECI is the British Pound (“GBP”). The assets and liabilities of ECI are translated into US dollars (“USD”) at the exchange rates in effect at each balance sheet date, and the resulting adjustments are recorded in Accumulated other comprehensive income (loss), net as a separate component of equity. Revenues and expenses are translated at the monthly average exchange rates occurring during each period. Equity is translated at the historical rates of the respective transactions. The Company has designated its intercompany loan with ECI as long-term. The intercompany loan was denominated in GBP. As a result, gains and losses related to the remeasurement of this balance were recognized in Accumulated other comprehensive income (loss), net in the accompanying Consolidated Statements of Stockholders’ Equity. Effective November 30, 2015, the Company converted the intercompany loan principal balance to equity, and forgave the interest (which eliminates upon consolidation) that was accrued and unpaid on the loan at that date. The foreign currency remeasurement loss related to intercompany accounts was $0.3 million for the year ended December 31, 2015. These intercompany loan transactions had no impact on the Company's consolidated results of operations. As a portion of ECI's term note under the third-party credit facility is denominated in USD, ECI remeasures the portion of its term note denominated in GBP monthly. On August 30, 2017, the UK Term Note commitment amount was amended to approximately $47.9 million (comprised of $35.0 million and £ 10.0 million ). Due to the transfer of $7.0 million of the UK Term Note from USD to GBP in 2017, the Company realized a previously unrealized foreign currency loss of approximately $6.0 million . The unrealized foreign currency gain / (loss) from foreign remeasurement was approximately $9.1 million , $(8.0) million and $(2.1) million for the years ended December 31, 2017 , 2016 and 2015 , respectively, and is included in Foreign currency transaction loss in the Consolidated Statements of Operations.
Comprehensive Income	Comprehensive Income Accumulated other comprehensive income, net is comprised solely of the impact of foreign currency translation adjustments. For the years ended December 31, 2017 , 2016 and 2015 , the change in total other comprehensive income, net of tax was a gain of approximately $0.9 million , $0.8 million and $0.6 million , respectively, and no amounts have been reclassified from accumulated other comprehensive income to net loss.
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains cash and cash equivalent balances in bank deposit accounts that, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.
Fair Value Measurements	Fair Value Measurements The Company applies the provisions of ASC Topic 820, Fair Value Measurements and Disclosures , for fair value measurements of financial and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring or non-recurring basis, as applicable. This guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (also referred to as an exit price). This guidance also establishes a framework for measuring fair value and expands disclosures about fair value measurements. See Note 11—Fair Value Measurements for additional information on fair value measurements.
Derivative Financial Instruments	Derivative Financial Instruments All derivatives are recorded as assets or liabilities initially at fair value, and the changes in fair value at the end of each quarterly reporting period are included in earnings. The Company’s derivative financial instruments include bifurcated embedded derivatives that were identified within the Convertible Term Notes. Upon repayment of a portion of the Convertible Term Notes, approximately $2.0 million was released from the debt discount where the derivative was recorded into Interest expense. See fair value measurements policy above and Note 7—Notes Payable for additional information.
Transfers and Servicing of Financial Assets	Transfers and Servicing of Financial Assets The Company applies the provisions of ASC Topic 860, Transfers and Servicing , for accounting for transfers and servicing of financial assets, which requires that specific criteria are met in order to record a transfer of financial assets as a sale. To qualify for sale treatment, the guidance requires that the Company does not have continuing involvement with the sold assets and also requires the Company to no longer retain effective control of the assets. During the years ended December 31, 2017 , 2016 and 2015 , the Company entered into sales agreements with third-party firms whereby the Company sold charged off customer loans to the third party. The agreements meet the sale criteria, and as a result, proceeds of approximately $31.8 million , $25.6 million and $13.0 million for the years ended December 31, 2017 , 2016 and 2015 , respectively, were recorded as a recovery of charged off loans in the Allowance for loan losses. A VIE acquired certain loan participations in unsecured lines of credit originated by a third-party lender to individual borrowers, which meet the criteria of a participation interest. Per the terms of the participation arrangement with the third-party lender, loan servicing is retained by the third-party lender, and the VIE reimburses the lender for the proportionate share of the servicing costs. See Note 4—Variable Interest Entity for additional information related to the participation interests purchased.
Share-Based Compensation	Share-Based Compensation In accordance with ASC Topic 718, Compensation-Stock Compensation , all share-based payments, consisting of stock options, RSUs and ESPP purchase rights, that are issued to employees are measured based on the grant-date fair value of the awards and recognized as compensation expense on a straight-line basis over the period during which the recipient is required to perform services in exchange for the award (the requisite service period). Starting July 2017, the Company also has an employee stock purchase plan ("ESPP"). The determination of fair value of share-based payments on the date of grant using equity-valuation models is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards, actual and projected employee stock option exercise activity, risk-free interest rate, expected dividends and expected term. The Company uses the Black-Scholes-Merton Option Pricing Model to estimate the grant-date fair value of stock options, and the Company uses an equity valuation model to estimate the grant-date fair value of RSUs. Additionally, the recognition of share-based compensation expense requires an estimation of the number of awards that will ultimately vest and the number of awards that will ultimately be forfeited.
Recently Adopted and To be Adopted in Future Periods Accounting Standards	Recently Adopted Accounting Standards In March 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09"). ASU 2016-09 is intended to simplify the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The Company adopted all amendments of ASU 2016-09 on a prospective basis, except as noted below, as of January 1, 2017 which had the following effects on the Company's financial condition, results of operations and cash flows: • Recognized a cumulative effect adjustment to accumulated deficit of approximately $3.3 million for the deferred tax asset attributable to excess tax benefits on stock compensation. • The Company discontinued recording excess tax benefits within additional paid-in capital. • Modified its computation of potentially dilutive shares for earnings per share using the treasury stock method by excluding excess tax benefits (deficiencies) as a component of assumed proceeds; as excess tax benefits are no longer recognized within additional paid-in capital. • Included excess tax benefits for stock-based compensation in cash flows from operating activities rather than cash flows from financing activities in the Consolidated Statements of Cash Flows. • Classified cash paid when directly withholding shares for tax-withholding purposes as a financing activity in the Consolidated Statements of Cash Flows retrospectively. Accounting Standards to be Adopted in Future Periods In February 2018, the FASB issued ASU No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ("ASU 2018-02"). The purpose of ASU 2018-02 is to allow an entity to elect to reclassify the stranded tax effects related to the Tax Reform from accumulated other comprehensive income into retained earnings. The amendments in ASU 2018-02 are effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company is still assessing the potential impact of ASU 2018-02 on the Company's consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting ("ASU 2017-09"). The purpose of ASU 2017-09 is to provide clarity and reduce both diversity in practice and cost and complexity when applying the guidance to a change to the terms or conditions of a share-based payment award. Under this new guidance, an entity should account for the effects of a modification unless all of the following are met: (1) The fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the modified award is the same as the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the original award immediately before the original award is modified. If the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification. (2) The vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified. (3) The classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is permitted. The Company does not currently expect that the adoption of ASU 2017-09 will have a material effect on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). The purpose of ASU 2017-04 is to simplify the subsequent measurement of goodwill. The amendments modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. This guidance is effective for public companies for goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is still assessing the potential impact of ASU 2017-04 on the Company's consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash a consensus of the FASB Emerging Issues Task Force ("ASU 2016-18"). The purpose of ASU 2016-18 is to reduce diversity in practice related to the classification and presentation of changes in restricted cash on the statement of cash flows. Under this new guidance, the statement of cash flows during the reporting period must explain the change in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. ASU 2016-18 is effective for public entities for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years. For all other entities, ASU 2016-18 is effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is still assessing the potential impact of ASU 2016-18 on the Company's consolidated financial statements; however, the Company's preliminary assessment of the impact of the adoption of ASU 2016-18 is that, upon adoption, the Company will include any restricted cash balances as part of cash and cash equivalents in its statements of cash flows and not present the change in restricted cash balances as a separate line item under investing activities as it currently presented. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments ("ASU 2016-15") . ASU 2016-15 is intended to reduce diversity in practice for certain cash receipts and cash payments that are presented and classified in the statement of cash flows. For public entities, ASU 2016-15 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company is still assessing the potential impact of ASU 2016-15 on the Company's consolidated financial statements. The Company does not currently expect that the adoption of ASU 2016-15 will have a material effect on its consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). ASU 2016-13 is intended to replace the incurred loss impairment methodology in current US GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates to improve the quality of information available to financial statement users about expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. For public entities, ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company is still assessing the potential impact of ASU 2016-13 on the Company's consolidated financial statements. The Company expects to complete its analysis of the impact in 2018. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 is intended to improve the reporting of leasing transactions to provide users of financial statements with more decision-useful information. ASU 2016-02 will require organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is still assessing the potential impact of ASU 2016-02 on the Company's consolidated financial statements. The Company expects to complete its analysis of the impact in 2018. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. ASU 2014-09 also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of Effective Date ("ASU 2015-14"), which defers the effective date of this guidance by one year, to the annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. A reporting entity may choose to early adopt the guidance as of the original effective date. In April 2016, the FASB issued ASU 2016-10, Revenues from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing ("ASU 2016-10"), which clarifies the guidance related to identifying performance obligations and licensing implementation. Upon adoption of the new revenue recognition guidance, the Company anticipates using the alternative transition method that requires the application of the guidance only to contracts that are uncompleted on the date of initial application. The Company completed its assessment in evaluating the potential impact on its consolidated financial statements and based on its assessment determined that its financial contracts are excluded from the scope of ASU 2014-09. As a result of the scope exception for financial contracts, the Company's management has determined that there will be no material changes to the nature, extent or timing of revenues and expenses; additionally, the Company's management does not expect the adoption of ASU 2014-09 to have a significant impact to pretax income upon adoption.

Summary of Significant Accoun29

Summary of Significant Accounting Changes (Tables)	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Receivables (payables) related to the CSO lenders	The receivables (payables) related to the CSO lenders as of December 31, 2017 and 2016 are as follows: (Dollars in thousands) 2017 2016 Receivable related to 25%-45% and 30%-45% cash reserve, respectively $ 20,730 $ 26,136 Receivable (payable) related to CSO fees collected by CSO lenders 721 (105 ) Receivable related to licensing and servicing arrangements with CSO lenders 1,360 22 Total receivable from CSO lenders $ 22,811 $ 26,053
Property and equipment	Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the depreciable or amortizable assets as follows: Furniture and fixtures 7 years Equipment 3-5 years Leasehold improvements The lesser of the related lease Software and software development 3 years Software development costs, which are included in Property and equipment, net on the Consolidated Balance Sheets, as of December 31, 2017 and 2016 , and related amortization expense, which is included in Depreciation and amortization within the Consolidated Statements of Operations for the years ended December 31, 2017 and 2016 were as follows: (Dollars in thousands) 2017 2016 Software development costs $ 40,378 $ 29,144 Less: accumulated amortization (28,442 ) (23,658 ) Net book value $ 11,936 $ 5,486 Amortization expense $ 4,784 $ 5,770 Property and equipment as of December 31, 2017 and 2016 consists of the following: (Dollars in thousands) 2017 2016 Furniture and fixtures $ 3,052 $ 2,557 Equipment 12,635 10,010 Leasehold improvements 1,889 723 Software development cost 40,378 29,144 Software-purchased 11,973 8,828 69,927 51,262 Less accumulated depreciation (45,678 ) (35,103 ) $ 24,249 $ 16,159

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Computation of earnings (loss) per share	The computation of loss per share was as follows for years ended December 31, 2017 , 2016 and 2015 : Years Ended December 31, (Dollars in thousands except share and per share amounts) 2017 2016 2015 Numerator (basic): Net loss $ (6,916 ) $ (22,373 ) $ (19,911 ) Numerator (diluted): Net loss $ (6,916 ) $ (22,373 ) $ (19,911 ) Denominator (basic): Basic weighted average number of shares outstanding 33,911,520 12,894,262 12,525,847 Denominator (diluted): Basic weighted average number of shares outstanding 33,911,520 12,894,262 12,525,847 Effect of potentially dilutive securities: Convertible Preferred Stock — — — Employee stock plans (options and RSUs) — — — Convertible Term Notes — — — Diluted weighted average number of shares outstanding 33,911,520 12,894,262 12,525,847 Basic and diluted loss per share: Basic loss per share $ (0.20 ) $ (1.74 ) $ (1.59 ) Diluted loss per share $ (0.20 ) $ (1.74 ) $ (1.59 )

Loans Receivable and Revenues (

Loans Receivable and Revenues (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Revenue from consumer loans	Revenues generated from the Company’s consumer loans for the years ended December 31, 2017 , 2016 and 2015 were as follows: (Dollars in thousands) 2017 2016 2015 Finance charges $ 412,954 $ 404,200 $ 347,445 Lines of credit fees 195,592 100,276 23,681 CSO fees 58,008 73,941 61,259 Other 6,578 2,024 1,621 Total revenues $ 673,132 $ 580,441 $ 434,006
Schedule of loans receivable	The following reflects the credit quality of the Company’s loans receivable as of December 31, 2017 and 2016 as delinquency status has been identified as the primary credit quality indicator. The Company classifies its loans as either current or past due. A customer in good standing may request up to a 16 day grace period when or before a payment becomes due and, if granted, the loan is considered current during the grace period. Installment loans and lines of credit are considered past due if a grace period has not been requested and a scheduled payment is not paid on its due date. All impaired loans that were not accounted for as a TDR as of December 31, 2017 and 2016 have been charged off. December 31, 2017 (Dollars in thousands) Rise and Sunny Elastic Total Current loans $ 298,964 $ 237,797 $ 536,761 Past due loans 52,379 21,076 73,455 Total loans receivable 351,343 258,873 610,216 Net unamortized loan premium — 2,349 2,349 Less: Allowance for loan losses (59,076 ) (28,870 ) (87,946 ) Loans receivable, net $ 292,267 $ 232,352 $ 524,619 December 31, 2016 (Dollars in thousands) Rise and Sunny Elastic Total Current loans 1 $ 239,392 $ 160,199 $ 399,591 Past due loans 1 54,224 14,375 68,599 Total loans receivable 293,616 174,574 468,190 Net unamortized loan premium — 1,924 1,924 Less: Allowance for loan losses (58,062 ) (19,389 ) (77,451 ) Loans receivable, net $ 235,554 $ 157,109 $ 392,663 1. Certain amounts in the prior periods presented here have been reclassified to conform to the current period financial statement presentation related to customers within the 16 day grace period that were reported as past due that were in fact current in accordance with our policy as discussed in Note 1—Basis of Presentation and Accounting Changes.
Changes in the allowance for loan losses	The changes in the allowance for loan losses for the years ended December 31, 2017 , 2016 and 2015 are as follows: December 31, 2017 (Dollars in thousands) Rise and Sunny Elastic Total Balance beginning of year $ 62,987 $ 19,389 $ 82,376 Provision for loan losses 248,810 108,764 357,574 Charge-offs (271,746 ) (107,417 ) (379,163 ) Recoveries of prior charge-offs 24,019 8,134 32,153 Effect of changes in foreign currency rates 849 — 849 Total 64,919 28,870 93,789 Accrual for CSO lender owned loans (Note 1) (5,843 ) — (5,843 ) Balance end of year $ 59,076 $ 28,870 $ 87,946 December 31, 2016 (Dollars in thousands) Rise and Sunny Elastic Total Balance beginning of year $ 55,768 $ 10,016 $ 65,784 Provision for loan losses 259,359 58,462 317,821 Charge-offs (271,820 ) (53,510 ) (325,330 ) Recoveries of prior charge-offs 21,209 4,421 25,630 Effect of changes in foreign currency rates (1,529 ) — (1,529 ) Total 62,987 19,389 82,376 Accrual for CSO lender owned loans (Note 1) (4,925 ) — (4,925 ) Balance end of year $ 58,062 $ 19,389 $ 77,451 December 31, 2015 (Dollars in thousands) Rise and Sunny Elastic Total Balance beginning of year $ 48,453 $ 38 $ 48,491 Provision for loan losses 212,828 19,822 232,650 Charge-offs (221,343 ) (9,998 ) (231,341 ) Recoveries of prior charge-offs 16,392 154 16,546 Effect of changes in foreign currency rates (562 ) — (562 ) Total 55,768 10,016 65,784 Accrual for CSO lender owned loans (Note 1) (6,013 ) — (6,013 ) Balance end of year $ 49,755 $ 10,016 $ 59,771
Troubled debt restructurings	The table below presents the Company’s loans modified in TDRs as of December 31, 2017 : (Dollars in thousands) Installment loans and lines of credit Current outstanding investment $ 2,661 Delinquent outstanding investment 2,445 Outstanding recorded investment 5,106 Less: Impairment included in Allowance for loan losses (459 ) Outstanding recorded investment, net of impairment $ 4,647 The following table summarizes the financial effects, excluding impacts related to credit loss allowance and impairment, of TDRs that occurred for the year ended December 31, 2017 : (Dollars in thousands) Installment loans and lines of credit Outstanding recorded investment before TDR $ 9,619 Outstanding recorded investment after TDR 7,726 Total principal and interest forgiveness included in charge-offs within the Allowance for loan loss $ 1,893 The table below presents the Company's average outstanding recorded investment and interest income recognized on TDR for the year ended December 31, 2017 : (Dollars in thousands) Installment loans and lines of credit Average outstanding recorded investment(1) $ 6,416 Interest income recognized $ 1,162 1. Simple average based on the number of days between the modification date and the earlier of the liquidation date or December 31, 2017.

Variable Interest Entity (Table

Variable Interest Entity (Tables)	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of the assets and liabilities of the VIE	The following table summarizes the assets and liabilities of the VIE that are included within the Company’s Consolidated Balance Sheets at December 31, 2017 and 2016 : (Dollars in thousands) 2017 2016 ASSETS Cash and cash equivalents $ 14,928 $ 15,096 Loans receivable, net of allowance for loan losses of $28,869 and $19,389, respectively 232,353 157,109 Prepaid expenses and other assets ($50 and $52, respectively, eliminates upon consolidation) 50 52 Receivable from payment processors 9,889 7,351 Total assets $ 257,220 $ 179,608 LIABILITIES AND MEMBERS’ EQUITY Accounts payable and accrued liabilities ($7,606 and $4,856, respectively, eliminates upon consolidation) 1 $ 13,922 $ 9,944 Deferred revenue 4,363 2,636 Reserve deposit liability ($31,200 and $21,825, respectively, eliminates upon consolidation) 31,200 21,825 Notes payable, net 207,735 145,203 Members' equity — — Total liabilities and members’ equity $ 257,220 $ 179,608 1. As previously disclosed in the Company's quarterly report on Form 10-Q for the period ended March 31, 2017, in the course of preparing its consolidated financial statements as of and for the three months ended March 31, 2017, the Company identified a disclosure error related to the amount of accounts payable and accrued liabilities that was eliminated upon consolidation at December 31, 2016 associated with credit default premiums. The actual amount eliminated at December 31, 2016 was $4.9 million as opposed to $1.1 million that was previously disclosed in the consolidated financial statements of the Company included in the Company's registration statement on Form S-1 (File No. 333-207888), as amended (the "Registration Statement"), filed with the US Securities and Exchange Commission (the "SEC") on April 6, 2017. The Company has determined that the error was not material to its consolidated financial statements and the correction of this error resulted in a revision to the amount disclosed only and had no impact on accounts payable and accrued liabilities in the Company's Consolidated Balance Sheet at December 31, 2016.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property and equipment	Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the depreciable or amortizable assets as follows: Furniture and fixtures 7 years Equipment 3-5 years Leasehold improvements The lesser of the related lease Software and software development 3 years Software development costs, which are included in Property and equipment, net on the Consolidated Balance Sheets, as of December 31, 2017 and 2016 , and related amortization expense, which is included in Depreciation and amortization within the Consolidated Statements of Operations for the years ended December 31, 2017 and 2016 were as follows: (Dollars in thousands) 2017 2016 Software development costs $ 40,378 $ 29,144 Less: accumulated amortization (28,442 ) (23,658 ) Net book value $ 11,936 $ 5,486 Amortization expense $ 4,784 $ 5,770 Property and equipment as of December 31, 2017 and 2016 consists of the following: (Dollars in thousands) 2017 2016 Furniture and fixtures $ 3,052 $ 2,557 Equipment 12,635 10,010 Leasehold improvements 1,889 723 Software development cost 40,378 29,144 Software-purchased 11,973 8,828 69,927 51,262 Less accumulated depreciation (45,678 ) (35,103 ) $ 24,249 $ 16,159
Balances of capital leases	The following summarizes the balances above which were acquired through leasing arrangements that qualified as capital leases: (Dollars in thousands) 2017 2016 Equipment $ 687 $ 687 Less: accumulated depreciation (687 ) (649 ) $ — $ 38

Accounts Payable and Accrued 34

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities at December 31, 2017 and 2016 consist of the following: (Dollars in thousands) 2017 2016 Accounts payable $ 18,668 $ 10,880 Accounts payable to related party (Note 15) 95 21 Accrued compensation 6,866 4,260 Liability for losses on CSO lender-owned consumer loans 5,843 4,925 Interest payable 6,393 6,464 Capital lease liability — 21 Other accrued liabilities 4,348 4,819 $ 42,213 $ 31,390

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Outstanding balance of notes payable, net of debt issuance costs	The outstanding balance of Notes payable, net of debt issuance costs, for the years ended December 31, 2017 and 2016 are as follows: (Dollars in thousands) 2017 2016 US Term Note bearing interest at 3-month LIBOR +11% (2017) + 13-15% (2016) $ 240,000 $ 222,000 UK Term Note bearing interest at 3-month LIBOR + 16% 31,210 47,800 ELCS Sub-debt Term Note bearing interest at 3-month LIBOR + 18% — 45,000 4th Tranche Term Note bearing interest at 3-month LIBOR + 17% 25,000 25,000 Convertible Term Notes bearing interest at 3-month LIBOR + 9% 10,050 10,000 ESPV Term Note bearing interest at 3-month LIBOR + 12-13.5% 208,000 145,500 Debt discount and issuance costs (965 ) (1,822 ) Total $ 513,295 $ 493,478
Future debt maturities	Future debt maturities as of December 31, 2017 are as follows: Year (dollars in thousands) Amount 2018 $ 124,000 2019 — 2020 — 2021 390,260 2022 — Total $ 514,260

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Carrying value of acquired finite-lived intangible assets	The carrying value of acquired intangible assets as of December 31, 2017 is presented in the table below: (Dollars in thousands) Cost Accumulated Amortization Net Assets subject to amortization: Acquired technology $ 946 $ (946 ) $ — Non-compete 3,404 (1,961 ) 1,443 Customers 126 (126 ) — Assets not subject to amortization: Domain names 680 — 680 $ 5,156 $ (3,033 ) $ 2,123 The carrying value of acquired intangible assets as of December 31, 2016 is presented in the table below: (Dollars in thousands) Cost Accumulated Amortization Net Assets subject to amortization: Acquired technology $ 946 $ (946 ) $ — Non-compete 3,404 (1,780 ) 1,624 Customers 126 (126 ) — Assets not subject to amortization: Domain names 680 — 680 $ 5,156 $ (2,852 ) $ 2,304
Carrying value of acquired indefinite-lived intangible assets	The carrying value of acquired intangible assets as of December 31, 2017 is presented in the table below: (Dollars in thousands) Cost Accumulated Amortization Net Assets subject to amortization: Acquired technology $ 946 $ (946 ) $ — Non-compete 3,404 (1,961 ) 1,443 Customers 126 (126 ) — Assets not subject to amortization: Domain names 680 — 680 $ 5,156 $ (3,033 ) $ 2,123 The carrying value of acquired intangible assets as of December 31, 2016 is presented in the table below: (Dollars in thousands) Cost Accumulated Amortization Net Assets subject to amortization: Acquired technology $ 946 $ (946 ) $ — Non-compete 3,404 (1,780 ) 1,624 Customers 126 (126 ) — Assets not subject to amortization: Domain names 680 — 680 $ 5,156 $ (2,852 ) $ 2,304
Estimated amortization expense relating to intangible assets subject to amortization	Estimated amortization expense relating to intangible assets subject to amortization for the succeeding five years is as follows: Year (dollars in thousands) Amount 2018 $ 180 2019 180 2020 180 2021 180 2022 180

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Future minimum lease payments for operating leases	Future minimum lease payments as of December 31, 2017 are as follows: Year (dollars in thousands) Amount 2018 $ 3,473 2019 1,963 2020 1,600 2021 509 2022 524 Thereafter 767 Total $ 8,836
Future minimum lease payments for capital leases	Future minimum lease payments for years ended as of December 31, 2017 and 2016 are as follows: (Dollars in thousands) 2017 2016 Capital leases $ — $ 21 Interest and executory costs — — Total $ — $ 21

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Assumptions used to determine fair value of options granted	The assumptions used to determine the fair value of options granted in the years ended December 31, 2017 and 2016 using the Black-Scholes-Merton model are as follows: 2017 2016 Dividend yield 0 % 0 % Risk-free interest rate 2.03% to 2.28% 1.13% to 1.59% Expected volatility (weighted average and range, if applicable) 33% (31% to 34%) 32% (31% to 34%) Expected term 5-7 years 5-7 years
Summary of stock option activity	A summary of stock option activity as of and for the year ended December 31, 2017 is presented below: Stock Options (1) Shares Weighted Average Weighted Average Remaining Contractual Life (in years) Outstanding at December 31, 2016 3,501,412 $ 4.18 Granted 111,177 8.08 Exercised (2) (753,507 ) 2.31 Cancelled/Forfeited (330,157 ) 7.58 Outstanding at December 31, 2017 2,528,925 4.48 5.43 Options exercisable at December 31, 2017 2,364,062 $ 4.32 5.27 (1) All awards presented in this table are for Elevate stock only. (2) During the year ended December 31, 2017, certain exercised options were net share-settled to cover the required exercise price and withholding tax and the remaining amounts were converted into an equivalent number of shares of the Company's common stock. The Company withheld 267,179 shares which had a value equivalent to the aggregate exercise price of approximately $1.1 million plus the employees' minimum statutory obligation of approximately $949 thousand for applicable income and other employment taxes, and remitted the cash to the appropriate taxing authorities. The total shares withheld was based on the value of the Elevate common stock on the exercise dates. These net-share settlements had the effect of share repurchases by the Company as they reduced the number of shares that would have otherwise have been issued.
Options outstanding at respective exercise price	At December 31, 2017 , the following options were outstanding at their respective exercise price: Exercise Price Options Outstanding $2.13 918,750 $3.16 12,500 $4.29 - 4.57 287,500 $5.15 - 5.59 542,379 $6.31 574,119 $8.08 - 8.32 193,677 Total 2,528,925
Summary of RSUs activity	A summary of RSU activity as of and for the year ended December 31, 2017 is presented below: RSUs (1) Shares Weighted Average Weighted Average Remaining Contractual Life (in years) Nonvested at December 31, 2016 425,260 $ 8.12 Granted 2,653,460 7.47 Vested (2) (249,704 ) 7.61 Forfeited (44,492 ) 7.87 Nonvested at December 31, 2017 2,784,524 7.55 9.34 Expected to vest at December 31, 2017 2,207,280 $ 7.55 9.33 (1) All awards presented in this table are for Elevate common stock only. (2) During the year ended December 31, 2017, certain RSUs were net share-settled to cover the required withholding tax and the remaining amounts were converted into an equivalent number of shares of the Company's common stock. The Company withheld 35,153 shares for applicable income and other employment taxes, and remitted the cash to the appropriate taxing authorities.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Summary of the changes in the fair value of the liabilities categorized as Level 3 instruments	The change in the Derivative liability for the years ended December 31, 2017 , 2016 and 2015 are shown in the following table: (Dollars in thousands) Embedded Derivative Liability in Convertible Term Notes Contingent Consideration Liability Balance at December 31, 2014 $ — $ 5,529 Fair value adjustment (Non-operating expense in the Consolidated Income Statements) — (5,529 ) Balance at December 31, 2015 — — Derivative recognized upon $10.0 million draw on the underlying Convertible Term Note 1,707 — Fair value adjustment (Non-operating expense in the Consolidated Statements of Operations) 43 — Balance, December 31, 2016 1,750 — Additional derivative recognized upon $15.0 million draw on the underlying Convertible Term Note 2,517 — Reduction of derivative due to $14.9 million repayment of the underlying Convertible Term Note (Non-operating expense in the Consolidated Statements of Operations) (2,746 ) — Fair value adjustment (Non-operating expense in the Consolidated Statements of Operations) 451 — Balance, December 31, 2017 $ 1,972 $ —
Schedule of significant inputs and assumptions used in measuring the fair value	The ranges of significant inputs and assumptions used in measuring the fair value of the embedded derivative liability in the Convertible Term Notes for the years ended December 31, 2017 and 2016 are as follows: 2017 2016 Expected life (months) 1 6-13 Conversion discount percentage N/A 20 % Floating rate 10.69% - 10.77% 10.00% - 10.62% Risk-free rate 1.58 % 0.92 % Market yield 23.81 % 23.86 % Non-marketability discount N/A 9 % Non-marketability discount volatility N/A 53.9 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	Income tax expense (benefit) for the years ended December 31, 2017 , 2016 and 2015 consists of the following: (Dollars in thousands) 2017 2016 2015 Current income tax expense (benefit): Federal $ — $ — $ 264 State 202 434 251 Total current income tax expense 202 434 515 Deferred income tax expense (benefit): Federal 9,973 (2,785 ) (4,717 ) State (244 ) (601 ) (456 ) Total deferred income tax expense (benefit) 9,729 (3,386 ) (5,173 ) Total income tax expense (benefit) $ 9,931 $ (2,952 ) $ (4,658 )
Income tax rate reconciliation	The differences between the provision for income tax and the amount that would result if the federal statutory rate were applied to the pre-tax financial income for the years ended December 31, 2017 , 2016 and 2015 were as follows: (Dollars in thousands) 2017 2016 2015 Federal statutory rate of 35% $ 1,055 $ (8,854 ) $ (8,599 ) State income tax provision (537 ) (109 ) (166 ) Permanent differences 161 690 640 Change in valuation allowance (1,198 ) (878 ) (3,131 ) Rate differential (1,616 ) 2,511 1,588 Change in federal statutory rate - US tax reform 12,462 — — Change in foreign statutory tax rate 399 2,033 2,753 Change in reserve for uncertain tax positions 190 1,525 1,491 Other (985 ) 130 766 Total $ 9,931 $ (2,952 ) $ (4,658 )
Deferred tax assets and liabilities	The below table reconciles the changes to the Deferred tax asset balance, including impacts of the Act, with deferred income tax expense. (Dollars in thousands) 2017 Beginning balance $ 31,197 Deferred income tax expense (9,729 ) Impact of adoption of ASU 2016-09 (offset to Retained earnings) 3,347 Tax effect of equity issuance costs (offset to Additional paid-in capital) (1,196 ) Tax adjustment for foreign currency translation (74 ) Ending balance $ 23,545 The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2017 and 2016 are presented below: (Dollars in thousands) 2017 2016 Deferred Tax Assets: Allowance for losses on loans receivable $ 13,781 $ 20,372 Net operating loss carryforward – foreign 4,179 5,648 Net operating loss carryforward – domestic 10,321 10,690 Cumulative translation adjustment – domestic 2,274 2,347 Accrued expenses 1,718 1,246 Deferred equity issuance costs 25 1,895 Other 1,880 1,817 Total deferred tax assets 34,178 44,015 Deferred Tax Liabilities: Property and equipment, principally due to differences in depreciation (638 ) (1,092 ) Amortization of intangible assets (4,382 ) (4,549 ) Prepaid expenses (1,068 ) (1,180 ) Net deferred tax assets before valuation allowance 28,090 37,194 Valuation allowance (4,545 ) (5,997 ) Deferred tax assets, net $ 23,545 $ 31,197
Changes in unrecognized tax benefits	The following table sets forth the changes in the Company’s unrecognized tax benefits related to the UK tax provision for the years ended December 31, 2017 , 2016 and 2015 : (Dollars in thousands) 2017 2016 2015 Balance at beginning of the year $ 5,736 $ 4,211 $ 2,720 Reductions for tax positions related to the prior year (166 ) (1,079 ) (220 ) Additions for tax positions related to the current year 356 2,604 1,711 Balance at the end of the period $ 5,926 $ 5,736 $ 4,211

Operating Segment Information (

Operating Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Summary of the allocation of net revenues and long-lived assets based on geography	The following tables summarize the allocation of net revenues and long-lived assets based on geography. The geographic presentation of the Company's segment assets were based on the geographic location of the asset and revenue by the Company's country of domicile. Years ended December 31, (Dollars in thousands) 2017 2016 2015 Revenues United States $ 570,316 $ 484,462 $ 353,511 United Kingdom 102,816 95,979 80,495 Total $ 673,132 $ 580,441 $ 434,006 Long-lived assets United States $ 29,317 $ 23,141 $ 24,391 United Kingdom 13,082 11,349 11,890 Total $ 42,399 $ 34,490 $ 36,281

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Expenses related to board of directors	Expenses related to board of director fees, stock compensation, and a consulting arrangement with a related party are included in Professional services within the Consolidated Statement of Operations. Travel reimbursements and meals and entertainment expenses are included in Other within the Consolidated Statement of Operations. These expenses for the years ended December 31, 2017 , 2016 and 2015 were as follows: Years Ended December 31, (Dollars in thousands) 2017 2016 2015 Fees and travel expenses $ 541 $ 316 $ 278 Stock compensation 728 208 156 Consulting 300 303 176 Total board related expenses $ 1,569 $ 827 $ 610

Quarterly Financial Data (Una43

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Summary of Quarterly Results of Operations	The following is a summary of the quarterly results of operations for the years ended December 31, 2017 and 2016 (in thousands, except per share data): (Dollars in thousands) First Quarter Second Quarter Third Quarter Fourth Quarter 2017 Total revenue $ 156,367 $ 150,471 $ 172,851 $ 193,443 Total cost of sales 97,389 96,314 122,279 134,350 Gross profit $ 58,978 $ 54,157 $ 50,572 $ 59,093 Net income (loss) $ 1,668 $ 3,020 $ 590 $ (12,194 ) Basic earnings (loss) per share $ 0.06 $ 0.08 $ 0.01 $ (0.29 ) Diluted earnings (loss) per share $ 0.06 $ 0.08 $ 0.01 $ (0.29 ) Basic weighted average shares outstanding (1) 27,237,470 38,541,965 41,717,231 41,897,080 Diluted weighted average shares outstanding (1) 28,735,749 39,950,760 43,158,515 41,897,080 2016 Total revenue $ 130,722 $ 126,780 $ 153,920 $ 169,019 Total cost of sales 72,278 89,140 119,152 119,874 Gross profit $ 58,444 $ 37,640 $ 34,768 $ 49,145 Net income (loss) $ 5,792 $ (7,496 ) $ (16,247 ) $ (4,422 ) Basic earnings (loss) per share $ 0.45 $ (0.59 ) $ (1.25 ) $ (0.34 ) Diluted earnings (loss) per share (2) $ 0.39 $ (0.59 ) $ (1.25 ) $ (0.34 ) Basic weighted average shares outstanding 12,797,458 12,800,795 12,976,067 13,001,220 Diluted weighted average shares outstanding (2) 14,707,898 12,800,795 12,976,067 13,001,220 (1) Unaudited pro-forma basic and diluted net income per share has been computed for first quarter of 2017 only to give effect to the automatic conversion of the convertible preferred stock into shares of common stock upon the completion of the IPO using the if converted method as though the conversion had occurred as of the beginning of the period. (2) Diluted weighted average shares outstanding for the first quarter of 2016 was originally reported in our Quarterly Report on Form 10-Q issued on May 18, 2017 including the conversion of our Convertible Preferred Stock of 14,098,519 shares for comparability with the quarter ended March 31, 2017. The conversion of the Convertible Preferred Stock has been excluded from the quarter ended March 31, 2016 in the above presentation. This exclusion increased diluted earnings per share by $0.19 per share.

Summary of Significant Accoun44

Summary of Significant Accounting Changes - Additional Information (Details) $ / shares in Units, £ in Millions	Jan. 30, 2018USD ($)	Aug. 30, 2017USD ($)	Apr. 11, 2017USD ($)$ / sharesshares	Dec. 11, 2015	Apr. 30, 2017shares	Dec. 31, 2017USD ($)vote$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)	Aug. 30, 2017GBP (£)	Mar. 31, 2017$ / shares
Class of Stock [Line Items]
Principal collections and recoveries on loans receivable that were being inappropriately included in operating activities						$ (794,717,000)	$ (550,141,000)	$ (381,044,000)
Loans, grace period before past due						16 days
Past due loans						$ 73,455,000	68,599,000
Current loans						536,761,000	399,591,000
Deferred tax liability for property, plant and equipment						$ (638,000)	$ (1,092,000)
Stock split of common shares			2.5	2.5	2.5	2.5
Conversion of preferred shares			$ 300,000,000			$ 0
Preferred stock, shares authorized | shares			24,500,000			24,500,000	0
Preferred stock, par value (in usd per share) | $ / shares			$ 0.0004			$ 0.0004	$ 0.0004
Common stock, par value (in usd per share) | $ / shares						$ 0.0004	$ 0.0004			$ 0.001
Preferred stock, shares issued | shares						0	0
Preferred stock, shares outstanding | shares						0	0
Common stock, shares authorized | shares						300,000,000	41,676,750
Common stock, shares issued | shares						42,165,524	13,001,216
Common stock, number of votes per share | vote						1
Common stock, shares outstanding | shares						42,165,524	13,001,216
Threshold period past due for write-off						60 days
Amortization of loan premium						$ 5,360,000	$ 2,656,000	454,000
Due from processing providers						21,100,000	19,100,000
Tax reform, one-time charge						12,500,000
Impairment losses, intangible assets subject to amortization						0	0	0
Deferred rent liability						1,000,000	400,000
Unamortized debt discount						100,000	1,300,000
Amortization of debt discount						3,637,000	448,000	0
Unamortized debt issuance costs						800,000	600,000
Amortization of debt issuance costs						525,000	331,000	199,000
Intercompany accounts - foreign currency gain (loss)								(300,000)
Unrealized gain (loss) from foreign currency transactions						2,900,000	(8,809,000)	(2,385,000)
Foreign currency translation gain (loss), net of tax						916,000	801,000	597,000
Foreign currency translation reclassification adjustments, net of tax						0	0	0
Proceeds from recovery of charged off loans						31,800,000	25,600,000	13,000,000
Convertible preferred stock, number of shares issued for each share converted | shares			1
Impact of adoption of ASU 2016-09							3,347,000
Line of Credit | Convertible Term Note
Class of Stock [Line Items]
Debt discount released						2,000,000
Line of Credit | ECI term note
Class of Stock [Line Items]
Unrealized gain (loss) from foreign currency transactions						$ 9,100,000	(8,000,000)	$ (2,100,000)
Subsequent Event | Line of Credit | Convertible Term Note
Class of Stock [Line Items]
Debt exit premium	$ 2,000,000
Minimum
Class of Stock [Line Items]
Fair value inputs, financial performance measurement term						6 years
Maximum
Class of Stock [Line Items]
Fair value inputs, financial performance measurement term						9 years
Employee Stock Option
Class of Stock [Line Items]
Vesting period						4 years
Cumulative share-based compensation expense			$ 800,000
Common Stock
Class of Stock [Line Items]
2.5-for-1 common stock split on converted preferred shares (in shares) | shares						8,459,109
Conversion of preferred shares			$ 6,000			$ 6,000
Accumulated deficit
Class of Stock [Line Items]
Impact of adoption of ASU 2016-09							3,347,000
Accumulated deficit | Accounting Standards Update 2016-09
Class of Stock [Line Items]
Impact of adoption of ASU 2016-09							$ 3,300,000
IPO
Class of Stock [Line Items]
Shares issued and sold | shares			12,400,000
Shares sold, price per share (in usd per share) | $ / shares			$ 6.50
Net proceeds from sale of stock			$ 80,200,000
Deferred offering costs						$ 6,700,000
Over-Allotment Option
Class of Stock [Line Items]
Shares issued and sold | shares			1,860,000
Series A Convertible Preferred
Class of Stock [Line Items]
Preferred stock, shares authorized | shares						0	2,957,059
Preferred stock, par value (in usd per share) | $ / shares						$ 0.001	$ 0.001
Preferred stock, shares issued | shares						0	2,957,059
Preferred stock, shares outstanding | shares						0	2,957,059
Series B Convertible Preferred
Class of Stock [Line Items]
Preferred stock, shares authorized | shares						0	2,682,351
Preferred stock, par value (in usd per share) | $ / shares						$ 0.001	$ 0.001
Preferred stock, shares issued | shares						0	2,682,351
Preferred stock, shares outstanding | shares						0	2,682,351
Common Stock
Class of Stock [Line Items]
Conversion of stock, shares issued | shares			5,639,410		14,098,519
2.5-for-1 common stock split on converted preferred shares (in shares) | shares			14,098,519
Convertible Preferred Stock
Class of Stock [Line Items]
Conversion of stock, shares converted | shares					5,639,410
Reclassification adjustment
Class of Stock [Line Items]
Principal collections and recoveries on loans receivable that were being inappropriately included in operating activities							$ 99,000
Past due loans						$ (7,100,000)
Current loans						7,100,000
Deferred tax liability for property, plant and equipment							254,000
Notes Payable to Banks | Line of Credit | UK Term Note
Class of Stock [Line Items]
Maximum borrowing amount		$ 47,900,000				$ 48,000,000	$ 50,000,000		£ 10
Foreign currency translation, amount transferred		7,000,000
Realized foreign currency loss		6,000,000
United States of America, Dollars | Notes Payable to Banks | Line of Credit | UK Term Note
Class of Stock [Line Items]
Maximum borrowing amount		$ 35,000,000

Summary of Significant Accoun45

Summary of Significant Accounting Changes - Credit Service Organization (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Line Items]
Receivable related to 25%-45% and 30%-45% cash reserve, respectively	$ 20,730	$ 26,136
Receivable (payable) related to CSO fees collected by CSO lenders	721	(105)
Receivable related to licensing and servicing arrangements with CSO lenders	1,360	22
Total receivable from CSO lenders	$ 22,811	$ 26,053
Minimum
Loans and Leases Receivable Disclosure [Line Items]
Cash reserve required, percentage of outstanding loan principal	25.00%	30.00%
Maximum
Loans and Leases Receivable Disclosure [Line Items]
Cash reserve required, percentage of outstanding loan principal	45.00%	45.00%
Indirect guarantee of indebtedness
Loans and Leases Receivable Disclosure [Line Items]
Estimated losses	$ 5,800	$ 4,900
Loans receivable guaranteed	$ 45,500	$ 40,500

Summary of Significant Accoun46

Summary of Significant Accounting Changes - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, capitalization threshold	$ 500
Capitalized Computer Software, Net [Abstract]
Software development costs	40,378,000	$ 29,144,000
Less: accumulated amortization	(28,442,000)	(23,658,000)
Net book value	11,936,000	5,486,000
Amortization expense	$ 4,784,000	$ 5,770,000
Furniture and fixtures
Capitalized Computer Software, Net [Abstract]
Estimated useful life	7 years
Equipment | Minimum
Capitalized Computer Software, Net [Abstract]
Estimated useful life	3 years
Equipment | Maximum
Capitalized Computer Software, Net [Abstract]
Estimated useful life	5 years
Leasehold improvements | Minimum
Capitalized Computer Software, Net [Abstract]
Estimated useful life	3 years
Leasehold improvements | Maximum
Capitalized Computer Software, Net [Abstract]
Estimated useful life	5 years
Software and software development
Capitalized Computer Software, Net [Abstract]
Estimated useful life	3 years

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details)	Apr. 11, 2017	Dec. 11, 2015	Apr. 30, 2017	Dec. 31, 2017shares	Dec. 31, 2016shares	Dec. 31, 2015shares
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Stock split of common shares	2.5	2.5	2.5	2.5
Convertible Preferred Stock
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Antidilutive shares				0	5,639,410	5,639,410
Stock options
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Antidilutive shares				1,434,847	3,501,412	3,949,725
Convertible Debt Securities
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Antidilutive shares				0	1,547,030	0
RSUs
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Antidilutive shares				519,909	425,260	0

Earnings Per Share - Computatio

Earnings Per Share - Computation of Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Numerator (basic):
Net loss	$ (12,194)	$ 590	$ 3,020	$ 1,668	$ (4,422)	$ (16,247)	$ (7,496)	$ 5,792	$ (6,916)	$ (22,373)	$ (19,911)
Numerator (diluted):
Net loss	$ (12,194)	$ 590	$ 3,020	$ 1,668	$ (4,422)	$ (16,247)	$ (7,496)	$ 5,792	$ (6,916)	$ (22,373)	$ (19,911)
Denominator (basic):
Basic weighted average number of shares outstanding	41,897,080	41,717,231	38,541,965	27,237,470	13,001,220	12,976,067	12,800,795	12,797,458	33,911,520	12,894,262	12,525,847
Denominator (diluted):
Basic weighted average number of shares outstanding	41,897,080	41,717,231	38,541,965	27,237,470	13,001,220	12,976,067	12,800,795	12,797,458	33,911,520	12,894,262	12,525,847
Effect of potentially dilutive securities:
Convertible Preferred Stock (in shares)									0	0	0
Employee stock plans (options and RSUs) (in shares)									0	0	0
Convertible Term Notes (in shares)									0	0	0
Diluted weighted average number of shares outstanding	41,897,080	43,158,515	39,950,760	28,735,749	13,001,220	12,976,067	12,800,795	14,707,898	33,911,520	12,894,262	12,525,847
Basic and diluted loss per share:
Basic earnings loss per share (in usd per share)	$ (0.29)	$ 0.01	$ 0.08	$ 0.06	$ (0.34)	$ (1.25)	$ (0.59)	$ 0.45	$ (0.20)	$ (1.74)	$ (1.59)
Diluted earnings loss per share (in usd per share)	$ (0.29)	$ 0.01	$ 0.08	$ 0.06	$ (0.34)	$ (1.25)	$ (0.59)	$ 0.39	$ (0.20)	$ (1.74)	$ (1.59)

Loans Receivable and Revenues -

Loans Receivable and Revenues - Revenue from Consumer Loans (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Finance charges									$ 412,954	$ 404,200	$ 347,445
Lines of credit fees									195,592	100,276	23,681
CSO fees									58,008	73,941	61,259
Other									6,578	2,024	1,621
Total revenues	$ 193,443	$ 172,851	$ 150,471	$ 156,367	$ 169,019	$ 153,920	$ 126,780	$ 130,722	$ 673,132	$ 580,441	$ 434,006

Loans Receivable and Revenues50

Loans Receivable and Revenues - Schedule of Receivables (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2017USD ($)state	Dec. 31, 2016USD ($)
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, grace period before past due		16 days
Current loans		$ 536,761	$ 399,591
Past due loans		73,455	68,599
Total loans receivable		610,216	468,190
Net unamortized loan premium		2,349	1,924
Less: Allowance for loan losses		(87,946)	(77,451)
Loans receivable, net	[1]	524,619	392,663
Interest receivable		36,600	25,600
Installment loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current loans		298,964	239,392
Past due loans		52,379	54,224
Total loans receivable		351,343	293,616
Net unamortized loan premium		0	0
Less: Allowance for loan losses		(59,076)	(58,062)
Loans receivable, net		292,267	235,554
Lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current loans		237,797	160,199
Past due loans		21,076	14,375
Total loans receivable		258,873	174,574
Net unamortized loan premium		2,349	1,924
Less: Allowance for loan losses		(28,870)	(19,389)
Loans receivable, net		$ 232,352	$ 157,109
Rise Product, lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Number of states, rise product, lines of credit offered | state		2
[1]	* These balances include certain assets and liabilities of a variable interest entity (“VIE”) that can only be used to settle theliabilities of that VIE. All assets of the Company are pledged as security for the Company’s outstanding debt, including debtheld by the VIE. For further information regarding the assets and liabilities included in the Company's consolidated accounts, see Note 4—Variable Interest Entity.

Loans Receivable and Revenues51

Loans Receivable and Revenues - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance beginning of year	$ 82,376	$ 65,784	$ 48,491
Provision for loan losses	357,574	317,821	232,650
Charge-offs	(379,163)	(325,330)	(231,341)
Recoveries of prior charge-offs	32,153	25,630	16,546
Effect of changes in foreign currency rates	849	(1,529)	(562)
Total	93,789	82,376	65,784
Accrual for CSO lender owned loans (Note 1)	(5,843)	(4,925)	(6,013)
Balance end of year	87,946	77,451	59,771
Installment loans
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance beginning of year	62,987	55,768	48,453
Provision for loan losses	248,810	259,359	212,828
Charge-offs	(271,746)	(271,820)	(221,343)
Recoveries of prior charge-offs	24,019	21,209	16,392
Effect of changes in foreign currency rates	849	(1,529)	(562)
Total	64,919	62,987	55,768
Accrual for CSO lender owned loans (Note 1)	(5,843)	(4,925)	(6,013)
Balance end of year	59,076	58,062	49,755
Lines of credit
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance beginning of year	19,389	10,016	38
Provision for loan losses	108,764	58,462	19,822
Charge-offs	(107,417)	(53,510)	(9,998)
Recoveries of prior charge-offs	8,134	4,421	154
Effect of changes in foreign currency rates	0	0	0
Total	28,870	19,389	10,016
Accrual for CSO lender owned loans (Note 1)	0	0	0
Balance end of year	$ 28,870	$ 19,389	$ 10,016

Loans Receivable and Revenues52

Loans Receivable and Revenues - Troubled Debt Restructurings (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Receivables [Abstract]
Outstanding recorded investment before TDR	$ 9,619
Outstanding recorded investment after TDR	7,726
Total principal and interest forgiveness included in charge-offs within the Allowance for loan loss	1,893
Average outstanding recorded investment	6,416
Interest income recognized	1,162
Current outstanding investment	2,661
Delinquent outstanding investment	2,445
Outstanding recorded investment	5,106
Less: Impairment included in Allowance for loan losses	(459)
Outstanding recorded investment, net of impairment	$ 4,647
Threshold period past due for write-off	60 days
Troubled debt restructurings, subsequently defaulted during the year	$ 2,300
Troubled debt restructurings, commitments to lend funds	$ 300

Variable Interest Entity - Narr

Variable Interest Entity - Narrative (Details) $ in Millions	Jul. 01, 2015USD ($)	Dec. 31, 2017entity
Variable Interest Entity [Line Items]
Variable interest entity, number of entities		4
Credit Services Organization Lenders
Variable Interest Entity [Line Items]
Variable interest entity, number of entities		3
Elastic SPV, Ltd. | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Transfer of participation loans | $	$ 20.2
Loan purchase interest percentage		90.00%

Variable Interest Entity - Summ

Variable Interest Entity - Summary of Assets and Liabilities (Details) - USD ($) $ in Thousands		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Variable Interest Entity [Line Items]
Cash and cash equivalents		$ 41,142	[1]	$ 53,574	[1]	$ 29,050	$ 29,797
Loans receivable, net of allowance for loan losses of $28,869 and $19,389, respectively	[1]	524,619		392,663
Prepaid expenses and other assets ($50 and $52, respectively, eliminates upon consolidation)	[1]	10,306		11,314
Receivable from payment processors	[1]	21,126		19,105
Accounts payable and accrued liabilities ($7,606 and $4,856, respectively, eliminates upon consolidation)1	[1]	42,213		31,390
Deferred revenue	[1]	33,023		28,970
Notes payable, net	[1]	513,295		493,478
Members' equity		96,156		13,567		$ 33,375	$ 52,190
Loans receivable, allowance		87,946		77,451
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Cash and cash equivalents		14,928		15,096
Loans receivable, net of allowance for loan losses of $28,869 and $19,389, respectively		232,353		157,109
Prepaid expenses and other assets ($50 and $52, respectively, eliminates upon consolidation)		50		52
Receivable from payment processors		9,889		7,351
Total assets		257,220		179,608
Accounts payable and accrued liabilities ($7,606 and $4,856, respectively, eliminates upon consolidation)1		13,922		9,944
Deferred revenue		4,363		2,636
Reserve deposit liability ($31,200 and $21,825, respectively, eliminates upon consolidation)		31,200		21,825
Notes payable, net		207,735		145,203
Members' equity		0		0
Total liabilities and members’ equity		257,220		179,608
Loans receivable, allowance		28,869		19,389
Variable Interest Entity, Primary Beneficiary | Consolidation, Eliminations
Variable Interest Entity [Line Items]
Prepaid expenses and other assets ($50 and $52, respectively, eliminates upon consolidation)		50		52
Accounts payable and accrued liabilities ($7,606 and $4,856, respectively, eliminates upon consolidation)1		7,606		4,856
Reserve deposit liability ($31,200 and $21,825, respectively, eliminates upon consolidation)		$ 31,200		21,825
Variable Interest Entity, Primary Beneficiary | Consolidation, Eliminations | Previously Reported
Variable Interest Entity [Line Items]
Accounts payable and accrued liabilities ($7,606 and $4,856, respectively, eliminates upon consolidation)1				$ 1,100
[1]	* These balances include certain assets and liabilities of a variable interest entity (“VIE”) that can only be used to settle theliabilities of that VIE. All assets of the Company are pledged as security for the Company’s outstanding debt, including debtheld by the VIE. For further information regarding the assets and liabilities included in the Company's consolidated accounts, see Note 4—Variable Interest Entity.

Property and Equipment - Compon

Property and Equipment - Components of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 69,927	$ 51,262
Less accumulated depreciation	(45,678)	(35,103)
Property and equipment, net	24,249	16,159
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,052	2,557
Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	12,635	10,010
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,889	723
Software development cost
Property, Plant and Equipment [Line Items]
Property and equipment, gross	40,378	29,144
Software-purchased
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 11,973	$ 8,828

Property and Equipment - Balanc

Property and Equipment - Balances of Capital Leased Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Capital leased assets, gross	$ 687	$ 687
Less: accumulated depreciation	(687)	(649)
Capital leased assets, net	$ 0	$ 38

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Capital lease liability	$ 0	$ 21
Depreciation expense	$ 10,100	$ 10,700	$ 8,700

Accounts Payable and Accrued 58

Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Accounts payable		$ 18,668	$ 10,880
Accounts payable to related party (Note 15)		95	21
Accrued compensation		6,866	4,260
Liability for losses on CSO lender-owned consumer loans		5,843	4,925
Interest payable		6,393	6,464
Capital lease liability		0	21
Other accrued liabilities		4,348	4,819
Accounts payable and accrued liabilities	[1]	$ 42,213	$ 31,390
[1]	* These balances include certain assets and liabilities of a variable interest entity (“VIE”) that can only be used to settle theliabilities of that VIE. All assets of the Company are pledged as security for the Company’s outstanding debt, including debtheld by the VIE. For further information regarding the assets and liabilities included in the Company's consolidated accounts, see Note 4—Variable Interest Entity.

Notes Payable - Narrative (Deta

Notes Payable - Narrative (Details)	12 Months Ended
	Dec. 31, 2017debt_facility
VPC
Debt Instrument [Line Items]
Number of debt facilities	2

Notes Payable - VPC Facility (D

Notes Payable - VPC Facility (Details) £ in Millions, shares in Millions	Jan. 30, 2018USD ($)	Aug. 30, 2017USD ($)	Feb. 01, 2017USD ($)	Apr. 30, 2017USD ($)	Jan. 31, 2017USD ($)	Oct. 31, 2016USD ($)	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)	Aug. 30, 2017GBP (£)	Jan. 05, 2017USD ($)	Jan. 01, 2016USD ($)
VPC
Debt Instrument [Line Items]
Shares issued and sold | shares							2.3
Net proceeds from sale of stock							$ 14,950,000
Probability Weighted Valuation Technique
Debt Instrument [Line Items]
IPO stock price multiplier							0.8
US Term Note | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate							11.00%
US Term Note | Term Notes | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing amount			$ 350,000,000		$ 250,000,000		$ 350,000,000
Blended interest rate							12.64%	14.94%
Percentage of unused commitment fee and cost sharing amounts							1.00%
US Term Note | Term Notes | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate, floor			1.00%				1.00%
Basis spread on variable interest rate			11.00%				11.00%
UK Term Note | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate							16.00%
UK Term Note | Term Notes | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing amount		$ 47,900,000					$ 48,000,000	$ 50,000,000	£ 10
Blended interest rate							17.64%	16.93%
Foreign currency translation, amount transferred		7,000,000
Realized foreign currency loss		$ 6,000,000
UK Term Note | Term Notes | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate		14.00%					16.00%
ELCS Sub-debt Term Note | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate							18.00%
ELCS Sub-debt Term Note | Term Notes | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing amount							$ 0	$ 45,000,000
Blended interest rate								18.93%
Repayments				$ 45,000,000
ELCS Sub-debt Term Note | Term Notes | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate							18.00%
4th Tranche Term Note | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate							17.00%
4th Tranche Term Note | Term Notes | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing amount							$ 25,000,000
Blended interest rate							18.64%	18.00%
Interest rate							18.00%
4th Tranche Term Note | Term Notes | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate, floor							1.00%
Basis spread on variable interest rate		13.00%					17.00%
Convertible Term Note | Line of Credit
Debt Instrument [Line Items]
Draw on the convertible term notes					15,000,000	$ 10,000,000	$ 15,000,000	$ 10,000,000
Debt discount and derivative liability recognized upon draws of convertible term notes					2,500,000		$ 4,000,000	1,700,000
Weighted average effective interest rate associated with debt discount							27.00%
Present value of the embedded redemption feature							$ 6,300,000
Redemption premium feature, cash redemption value							5,000,000
Debt discount released							2,000,000
Amount waived of redemption premium feature							$ 3,000,000
Convertible Term Note | Line of Credit | Subsequent Event
Debt Instrument [Line Items]
Debt exit premium	$ 2,000,000
Convertible Term Note | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate							9.00%
Convertible Term Note | Convertible Term Notes | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing amount							$ 10,100,000	$ 25,000,000
Blended interest rate							10.64%	10.00%
Interest rate							10.00%
Convertible Term Note | Convertible Term Notes | Line of Credit | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate							9.00%
Convertible Term Note | Convertible Term Notes | Line of Credit | Base Rate
Debt Instrument [Line Items]
Basis spread on variable interest rate, floor							1.00%
VPC Facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing amount								$ 395,000,000			$ 335,000,000
Book value of equity covenant			$ 5,000,000		$ 10,000,000
VPC Facility | Convertible Term Notes | Line of Credit
Debt Instrument [Line Items]
Remaining undrawn principal										$ 15,000,000
US Term Note, August 13, 2018 Maturity Date | Line of Credit
Debt Instrument [Line Items]
Line of credit outstanding			$ 75,000,000
United States of America, Dollars | UK Term Note | Term Notes | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing amount		$ 35,000,000

Notes Payable - ESPV Facility (

Notes Payable - ESPV Facility (Details) - Line of Credit - USD ($)	Apr. 27, 2017	Dec. 31, 2016	Dec. 31, 2017	Jul. 14, 2016
ESPV Facility
Debt Instrument [Line Items]
Maximum borrowing amount	$ 250,000,000	$ 150,000,000		$ 150,000,000
Percentage decrease in base rates	1.00%
Blended interest rate		13.81%	14.45%
ESPV Facility | Outstanding balance up to $50 Million
Debt Instrument [Line Items]
Maximum borrowing amount		$ 50,000,000
ESPV Facility | Outstanding balance greater than $50 Million
Debt Instrument [Line Items]
Maximum borrowing amount		50,000,000
ESPV Facility | Outstanding balance in excess of $100 Million
Debt Instrument [Line Items]
Outstanding balance, interest rate threshold		$ 100,000,000
ESPV Facility | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate, floor	1.00%	1.00%
ESPV Facility | 3-month LIBOR | Outstanding balance up to $50 Million
Debt Instrument [Line Items]
Basis spread on variable interest rate		13.00%
ESPV Facility | 3-month LIBOR | Outstanding balance greater than $50 Million
Debt Instrument [Line Items]
Basis spread on variable interest rate		12.00%
ESPV Facility | 3-month LIBOR | Outstanding balance in excess of $100 Million
Debt Instrument [Line Items]
Basis spread on variable interest rate		13.50%
ESPV Facility | 3-month LIBOR | Outstanding amounts greater than $150 Million
Debt Instrument [Line Items]
Basis spread on variable interest rate	12.75%
ESPV Facility | 3-month LIBOR | Outstanding amounts greater than $150 Million effective July 1, 2019
Debt Instrument [Line Items]
Basis spread on variable interest rate	11.75%
ESPV Facility, August 13, 2018 Maturity Date
Debt Instrument [Line Items]
Line of credit outstanding	$ 49,000,000

Notes Payable - Schedule of Deb

Notes Payable - Schedule of Debt (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt		$ 514,260
Debt discount and issuance costs		(965)	$ (1,822)
Notes payable, net	[1]	513,295	493,478
Line of Credit | US Term Note
Debt Instrument [Line Items]
Long-term debt		$ 240,000	$ 222,000
Line of Credit | US Term Note | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate		11.00%
Line of Credit | US Term Note | 3-month LIBOR | Minimum
Debt Instrument [Line Items]
Basis spread on variable interest rate			13.00%
Line of Credit | US Term Note | 3-month LIBOR | Maximum
Debt Instrument [Line Items]
Basis spread on variable interest rate			15.00%
Line of Credit | UK Term Note
Debt Instrument [Line Items]
Long-term debt		$ 31,210	$ 47,800
Line of Credit | UK Term Note | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate		16.00%
Line of Credit | ELCS Sub-debt Term Note
Debt Instrument [Line Items]
Long-term debt		$ 0	45,000
Line of Credit | ELCS Sub-debt Term Note | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate		18.00%
Line of Credit | 4th Tranche Term Note
Debt Instrument [Line Items]
Long-term debt		$ 25,000	25,000
Line of Credit | 4th Tranche Term Note | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate		17.00%
Line of Credit | Convertible Term Note
Debt Instrument [Line Items]
Long-term debt		$ 10,050	10,000
Line of Credit | Convertible Term Note | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate		9.00%
Line of Credit | ESPV Term Note
Debt Instrument [Line Items]
Long-term debt		$ 208,000	$ 145,500
Line of Credit | ESPV Term Note | 3-month LIBOR | Minimum
Debt Instrument [Line Items]
Basis spread on variable interest rate		12.00%
Line of Credit | ESPV Term Note | 3-month LIBOR | Maximum
Debt Instrument [Line Items]
Basis spread on variable interest rate		13.50%
[1]	* These balances include certain assets and liabilities of a variable interest entity (“VIE”) that can only be used to settle theliabilities of that VIE. All assets of the Company are pledged as security for the Company’s outstanding debt, including debtheld by the VIE. For further information regarding the assets and liabilities included in the Company's consolidated accounts, see Note 4—Variable Interest Entity.

Notes Payable - Future Debt Mat

Notes Payable - Future Debt Maturities (Details) $ in Thousands	Dec. 31, 2017USD ($)
Maturities of Long-term Debt [Abstract]
2,018	$ 124,000
2,019	0
2,020	0
2,021	390,260
2,022	0
Total	$ 514,260

Goodwill and Intangible Asset64

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 16,027	$ 16,027
Goodwill deductible for tax purposes	500	500
Amortization expense	$ 200	$ 200	$ 200
Weighted average remaining amortization period for the intangible assets	8 years	9 years	10 years

Goodwill and Intangible Asset65

Goodwill and Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, accumulated amortization	$ (3,033)	$ (2,852)
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible assets, cost	5,156	5,156
Intangible assets, net	2,123	2,304
Domain names
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	680	680
Acquired technology
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, cost	946	946
Finite-lived intangible assets, accumulated amortization	(946)	(946)
Finite-lived intangible assets, net	0	0
Non-compete
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, cost	3,404	3,404
Finite-lived intangible assets, accumulated amortization	(1,961)	(1,780)
Finite-lived intangible assets, net	1,443	1,624
Customers
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, cost	126	126
Finite-lived intangible assets, accumulated amortization	(126)	(126)
Finite-lived intangible assets, net	$ 0	$ 0

Goodwill and Intangible Asset66

Goodwill and Intangible Assets - Future Amortization Expense (Details) $ in Thousands	Dec. 31, 2017USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 180
2,019	180
2,020	180
2,021	180
2,022	$ 180

Leases - Future Minimum Lease P

Leases - Future Minimum Lease Payments for Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Rent expense	$ 3,900	$ 3,200	$ 2,700
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,018	3,473
2,019	1,963
2,020	1,600
2,021	509
2,022	524
Thereafter	767
Total	$ 8,836

Leases - Future Minimum Lease68

Leases - Future Minimum Lease Payments for Capital Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Leases [Abstract]
Capital leases	$ 0	$ 21
Interest and executory costs	0	0
Total	$ 0	$ 21

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details) $ / shares in Units, $ in Millions	Oct. 26, 2017USD ($)shares	Apr. 11, 2017	Dec. 11, 2015	Apr. 30, 2017	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock split of common shares		2.5	2.5	2.5	2.5
Stock based compensation expense					$ 6.3	$ 1.7	$ 0.8
Options forfeited (in shares) | shares					330,157
Weighted average grant-date fair value (in usd per share) | $ / shares					$ 8.08
Unrecognized compensation cost, stock options					$ 0.3
Options exercised during the period, intrinsic value					4.2
Total vest-date fair value					1.9
Unrecognized compensation, RSUs					$ 13.6
2016 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance | shares					5,764,041
Plan expiration period					10 years
Shares available for grant | shares					450,589
2016 Omnibus Incentive Plan and 2014 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) | shares	165,524
Options forfeited (in shares) | shares	228,780
Additional compensation expense	$ 0.7
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan expiration period					10 years	10 years
Vesting period					4 years
Unrecognized compensation, weighted average period for recognition					1 year 5 months 10 days
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) | shares					2,653,460
Unrecognized compensation, weighted average period for recognition					3 years 1 month 14 days
Weighted average grant-date fair value (in usd per share) | $ / shares					$ 7.47
Total vest-date fair value					$ 1.7
Vesting as of first anniversary | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					25.00%
Vesting as of first anniversary | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					25.00%
Vesting each month after first anniversary date | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					2.083%
Vesting each month after first anniversary date | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					25.00%

Share-Based Compensation - Assu

Share-Based Compensation - Assumptions Used to Determine Fair Value (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%	0.00%
Risk-free interest rate, minimum	2.03%	1.13%
Risk-free interest rate, maximum	2.28%	1.59%
Expected volatility, weighted average	33.00%	32.00%
Expected volatility, minimum	31.00%	31.00%
Expected volatility, maximum	34.00%	34.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	5 years	5 years
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	7 years	7 years

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Option Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Stock Option Activity
Options outstanding (in shares)	3,501,412
Options granted (in shares)	111,177
Options exercised (in shares)	(753,507)
Options Cancelled/Forfeited (in shares)	(330,157)
Options outstanding (in shares)	2,528,925
Options exercisable at (in shares)	2,364,062
Stock Options, Weighted Average Exercise Price
Options Outstanding, Weighted Average Exercise Price (in usd per share) | $ / shares	$ 4.18
Options Granted, Weighted Average Exercise Price (in usd per share) | $ / shares	8.08
Options Exercised, Weighted Average Exercise Price (in usd per share) | $ / shares	2.31
Options Forfeited, Weighted Average Exercise Price (in usd per share) | $ / shares	7.58
Options Outstanding, Weighted Average Exercise Price (in usd per share) | $ / shares	4.48
Options exercisable, Weighted Average Exercise Price (in usd per share) | $ / shares	$ 4.32
Options Outstanding, Weighted Average Remaining Contractual Life	5 years 5 months 4 days
Options exercisable, Weighted Average Remaining Contractual Life	5 years 3 months 8 days
Options, shares withheld	267,179
Options, shares withheld for statutory obligation, aggregate exercise price | $	$ 1,100
Options, shares withheld for taxes, aggregate exercise price | $	$ 949

Share-Based Compensation - Outs

Share-Based Compensation - Outstanding Options at Respective Exercise Price Ranges (Details)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding | shares	2,528,925
$ 2.13
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	$ 2.13
Options Outstanding | shares	918,750
$ 3.16
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	$ 3.16
Options Outstanding | shares	12,500
$4.29 - 4.57
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	$ 4.29
Exercise price, high end of range (in dollars per share)	$ 4.57
Options Outstanding | shares	287,500
$5.15 - 5.59
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	$ 5.15
Exercise price, high end of range (in dollars per share)	$ 5.59
Options Outstanding | shares	542,379
$ 6.31
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	$ 6.31
Options Outstanding | shares	574,119
$8.08 - 8.32
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	$ 8.08
Exercise price, high end of range (in dollars per share)	$ 8.32
Options Outstanding | shares	193,677

Share-Based Compensation - RSU

Share-Based Compensation - RSU Activity (Details)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Weighted Average Grant Date Fair Value
Shares withheld for applicable income and other employment taxes	267,179
RSUs
Nonvested Restricted Stock Unit Activity
Nonvested (in shares)	425,260
Granted (in shares)	2,653,460
Vested (in shares)	(249,704)
Forfeited (in shares)	(44,492)
Nonvested (in shares)	2,784,524
Weighted Average Grant Date Fair Value
Nonvested, Weighted Average Grant Date Fair Value (in usd per share) | $ / shares	$ 8.12
Granted, Weighted Average Grant Date Fair Value (in usd per share) | $ / shares	7.47
Vested, Weighted Average Grant Date Fair Value (in usd per share) | $ / shares	7.61
Forfeited, Weighted Average Grant Date Fair Value (in usd per share) | $ / shares	7.87
Nonvested, Weighted Average Grant Date Fair Value (in usd per share) | $ / shares	$ 7.55
Nonvested, Weighted Average Remaining Contractual Life	9 years 4 months 1 day
Expected to vest (in shares)	2,207,280
Expected to vest, Weighted Average Grant-Date Fair Value (in usd per share) | $ / shares	$ 7.55
Expected to vest, Weighted Average Remaining Contractual Life	9 years 3 months 30 days
Shares withheld for applicable income and other employment taxes	35,153

Share-Based Compensation - Empl

Share-Based Compensation - Employee Stock Purchase Plan (Details) - Employee Stock	12 Months Ended
	Dec. 31, 2017shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized and reserved for the Employee Stock Purchase Plan	525,000
Number of shares purchased under the Employee Stock Purchase Plan	79,909

Fair Value Measurements - Level

Fair Value Measurements - Level 3 Rollforward (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Jan. 31, 2017	Oct. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Repayments of debt			$ 84,950	$ 0	$ 0
Embedded Derivative Liability in Convertible Term Notes
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance	$ 1,750		1,750	0	0
Fair value adjustment (Non-operating expense in the Consolidated Statements of Operations)			451	43	0
Additional derivative recognized upon draw on the underlying Convertible Term Note			2,517	1,707
Reduction of derivative due to $14.9 million repayment of the underlying Convertible Term Note (Non-operating expense in the Consolidated Statements of Operations)			(2,746)
Balance			1,972	1,750	0
Contingent Consideration Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance	0		0	0	5,529
Fair value adjustment (Non-operating expense in the Consolidated Statements of Operations)			0	0	(5,529)
Additional derivative recognized upon draw on the underlying Convertible Term Note			0	0
Reduction of derivative due to $14.9 million repayment of the underlying Convertible Term Note (Non-operating expense in the Consolidated Statements of Operations)			0
Balance			0	0	$ 0
Line of Credit | Convertible Term Note
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Draw on the convertible term notes	$ 15,000	$ 10,000	15,000	$ 10,000
Repayments of debt			$ 14,900

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Assumptions (Details) - Embedded Derivative Liability in Convertible Term Notes - Probability Weighted Valuation Technique	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Inputs, Level 3
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Expected life (in months)	1 month
Conversion discount percentage		20.00%
Risk-free rate	1.58%	0.92%
Market yield	23.81%	23.86%
Non-marketability discount		9.00%
Non-marketability discount volatility		53.90%
Minimum | Fair Value, Inputs, Level 3
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Expected life (in months)		6 months
Maximum | Fair Value, Inputs, Level 3
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Expected life (in months)		13 months
London Interbank Offered Rate (LIBOR) | Minimum
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Floating rate	10.69%	10.00%
London Interbank Offered Rate (LIBOR) | Maximum
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Floating rate	10.77%	10.62%

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	Jan. 30, 2018	Jan. 31, 2017	Oct. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Probability Weighted Valuation Technique
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
IPO stock price multiplier				0.8
Cumulative probability for the company’s successful achievement of an IPO, percentage				75.00%
Probability that the convertible term notes will be required to be redeemed at their maturation, percentage				90.00%
Convertible Term Note | Line of Credit
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Draw on the convertible term notes		$ 15	$ 10	$ 15	$ 10
Derivative liability		$ 2.5		$ 4	$ 1.7
Subsequent Event | Convertible Term Note | Line of Credit
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt exit premium	$ 2

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current income tax expense (benefit):
Federal	$ 0	$ 0	$ 264
State	202	434	251
Total current income tax expense	202	434	515
Deferred income tax expense (benefit):
Federal	9,973	(2,785)	(4,717)
State	(244)	(601)	(456)
Total deferred income tax expense (benefit)	9,729	(3,386)	(5,173)
Total income tax expense (benefit)	$ 9,931	$ (2,952)	$ (4,658)

Income Taxes - Income Tax Rate

Income Taxes - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax [Line Items]
Federal statutory rate of 35%	$ 1,055	$ (8,854)	$ (8,599)
State income tax provision	(537)	(109)	(166)
Permanent differences	161	690	640
Change in valuation allowance	(1,198)	(878)	(3,131)
Rate differential	(1,616)	2,511	1,588
Change in reserve for uncertain tax positions	190	1,525	1,491
Other	(985)	130	766
Total income tax expense (benefit)	9,931	(2,952)	(4,658)
Domestic tax authority
Income Tax [Line Items]
Change in foreign statutory tax rate	12,462	0	0
Foreign tax authority
Income Tax [Line Items]
Change in foreign statutory tax rate	$ 399	$ 2,033	$ 2,753

Income Taxes - Deferred tax ass

Income Taxes - Deferred tax asset reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred tax assets, net	$ 31,197
Deferred income tax expense	(9,729)	$ 3,386	$ 5,173
Impact of adoption of ASU 2016-09 (offset to Retained earnings)		3,347
Tax effect of equity issuance costs (offset to Additional paid-in capital)	(1,196)	814	$ 1,081
Tax adjustment for foreign currency translation	(74)
Deferred tax assets, net	$ 23,545	$ 31,197

Income Taxes - Deferred Income

Income Taxes - Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Assets:
Allowance for losses on loans receivable	$ 13,781	$ 20,372
Net operating loss carryforward – foreign	4,179	5,648
Net operating loss carryforward – domestic	10,321	10,690
Cumulative translation adjustment – domestic	2,274	2,347
Accrued expenses	1,718	1,246
Deferred equity issuance costs	25	1,895
Other	1,880	1,817
Total deferred tax assets	34,178	44,015
Deferred Tax Liabilities:
Property and equipment, principally due to differences in depreciation	(638)	(1,092)
Amortization of intangible assets	(4,382)	(4,549)
Prepaid expenses	(1,068)	(1,180)
Net deferred tax assets before valuation allowance	28,090	37,194
Valuation allowance	(4,545)	(5,997)
Deferred tax assets, net	$ 23,545	$ 31,197

Income Taxes - Changes in Unrec

Income Taxes - Changes in Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of the year	$ 5,736	$ 4,211	$ 2,720
Reductions for tax positions related to the prior year	(166)	(1,079)	(220)
Additions for tax positions related to the current year	356	2,604	1,711
Balance at the end of the period	$ 5,926	$ 5,736	$ 4,211

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards [Line Items]
Penalties and interest expense recognized related to taxes		$ 0	$ 0	$ 0
Effective tax rate		329.00%	12.00%	19.00%
Tax reform, one-time charge		$ 12,500,000
Operating income (loss)		70,863,000	$ 47,804,000	$ 8,967,000
Valuation allowance decrease		$ 1,200,000	$ 900,000
Domestic tax authority
Operating Loss Carryforwards [Line Items]
Effective tax rate		219.00%	28.00%	32.00%
Net operating loss carryforwards		$ 42,900,000
Operating income (loss)		$ (4,500,000)	$ (10,400,000)
Operating income (loss), period percent of increase (decrease)		57.00%
Foreign tax authority
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards		$ 22,500,000	$ 30,000,000
Minimum
Operating Loss Carryforwards [Line Items]
Look forward period	3 years	3 years
Maximum
Operating Loss Carryforwards [Line Items]
Look forward period	5 years	5 years

Commitments, Contingencies an84

Commitments, Contingencies and Guarantees (Details) - USD ($) $ in Thousands		1 Months Ended
		Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Line Items]
Lines of credit to customers	[1]		$ 524,619	$ 392,663
Lease term (in years)		7 years
Lease, letter of credit		$ 500
Lease, annual reduction of letter credit		100
Lessee, letter of credit, minimum balance		$ 100
Cash balance securing letter of credit			1,595	1,785
Elastic Product | Unfunded Credit Lines
Loans and Leases Receivable Disclosure [Line Items]
Lines of credit to customers			198,900	110,700
Rise Product | Unfunded Credit Lines
Loans and Leases Receivable Disclosure [Line Items]
Lines of credit to customers			3,500	0
Financial Standby Letter of Credit
Loans and Leases Receivable Disclosure [Line Items]
Cash balance securing letter of credit			$ 500	$ 0
[1]	* These balances include certain assets and liabilities of a variable interest entity (“VIE”) that can only be used to settle theliabilities of that VIE. All assets of the Company are pledged as security for the Company’s outstanding debt, including debtheld by the VIE. For further information regarding the assets and liabilities included in the Company's consolidated accounts, see Note 4—Variable Interest Entity.

Operating Segment Information85

Operating Segment Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment									1
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 193,443	$ 172,851	$ 150,471	$ 156,367	$ 169,019	$ 153,920	$ 126,780	$ 130,722	$ 673,132	$ 580,441	$ 434,006
Long-lived assets	42,399				34,490				42,399	34,490	36,281
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									570,316	484,462	353,511
Long-lived assets	29,317				23,141				29,317	23,141	24,391
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									102,816	95,979	80,495
Long-lived assets	$ 13,082				$ 11,349				$ 13,082	$ 11,349	$ 11,890

Related Parties (Details)

Related Parties (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Rent and utility expense	$ 13,895	$ 11,475	$ 9,690
Accounts payable, related parties	95	21
Affiliated Entity
Related Party Transaction [Line Items]
Operating expenses	1,569	827	610
Affiliated Entity | Fees and travel expenses
Related Party Transaction [Line Items]
Operating expenses	541	316	278
Affiliated Entity | Stock compensation
Related Party Transaction [Line Items]
Operating expenses	728	208	156
Affiliated Entity | Consulting
Related Party Transaction [Line Items]
Operating expenses	300	303	176
Affiliated Entity | Think Finance
Related Party Transaction [Line Items]
Rent and utility expense	900	1,500	1,700
Equipment payments	0	300	300
Tax settlement			$ 300
Accounts payable, related parties	95	21
Affiliated Entity | Other
Related Party Transaction [Line Items]
Accounts payable, related parties	$ 65	$ 25

401(k) Plan (Details)

401(k) Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
US 401(k) plan | Think Finance 401(k) Plan
Defined Benefit Plan Disclosure [Line Items]
Minimum age of employee for eligibility	21 years
Minimum term of employee service for eligibility	1 month
Matching contribution, percent of match	100.00%
Matching contribution, percent of participant's compensation	4.00%
Maximum percentage of eligible earnings each participant may contribute	70.00%
Employer contributions	$ 1.8	$ 1.5	$ 1.2
United Kingdom pension plan
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	$ 0.3	$ 0.3	$ 0.3

Quarterly Financial Data (Una88

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Total revenue	$ 193,443	$ 172,851	$ 150,471	$ 156,367	$ 169,019	$ 153,920	$ 126,780	$ 130,722	$ 673,132	$ 580,441	$ 434,006
Total cost of sales	134,350	122,279	96,314	97,389	119,874	119,152	89,140	72,278	450,332	400,444	308,879
Gross profit	59,093	50,572	54,157	58,978	49,145	34,768	37,640	58,444	222,800	179,997	125,127
Net income (loss)	$ (12,194)	$ 590	$ 3,020	$ 1,668	$ (4,422)	$ (16,247)	$ (7,496)	$ 5,792	$ (6,916)	$ (22,373)	$ (19,911)
Basic earnings loss per share (in usd per share)	$ (0.29)	$ 0.01	$ 0.08	$ 0.06	$ (0.34)	$ (1.25)	$ (0.59)	$ 0.45	$ (0.20)	$ (1.74)	$ (1.59)
Diluted earnings per share (in usd per share)	$ (0.29)	$ 0.01	$ 0.08	$ 0.06	$ (0.34)	$ (1.25)	$ (0.59)	$ 0.39	$ (0.20)	$ (1.74)	$ (1.59)
Basic weighted average shares outstanding	41,897,080	41,717,231	38,541,965	27,237,470	13,001,220	12,976,067	12,800,795	12,797,458	33,911,520	12,894,262	12,525,847
Diluted weighted average shares outstanding	41,897,080	43,158,515	39,950,760	28,735,749	13,001,220	12,976,067	12,800,795	14,707,898	33,911,520	12,894,262	12,525,847
Common stock issued, stock split and conversions								14,098,519
Increase in diluted earnings per share for exclusion of conversion of Convertible Preferred Stock (in usd per share)								$ 0.19

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event $ in Thousands	Jan. 30, 2018USD ($)	Jan. 16, 2018USD ($)	Mar. 09, 2018USD ($)	Jan. 24, 2018ft²	Jan. 11, 2018USD ($)
Subsequent Event [Line Items]
Office lease space (in square feet) | ft²				53,000
Convertible Term Note | Line of Credit
Subsequent Event [Line Items]
Debt exit premium	$ 2,000
ESPV Facility | Line of Credit
Subsequent Event [Line Items]
Draw on line of credit			$ 8,000
Debt outstanding, hedged					$ 216,000
Fixed premium on hedge		$ 648
VPC Facility | Line of Credit
Subsequent Event [Line Items]
Debt outstanding, hedged					$ 240,000
Fixed premium on hedge		$ 719