CURO (CUROQ) 10-Q 28 Jul 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Jul. 27, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	1-38315
Entity Registrant Name	CURO GROUP HOLDINGS CORP.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	90-0934597
Entity Address, Address Line One	3615 North Ridge Road
Entity Address, City or Town	Wichita
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	67205
City Area Code	316
Local Phone Number	772-3801
Title of 12(b) Security	Common stock, $0.001 par value per share
Trading Symbol	CURO
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		41,429,641
Entity Central Index Key	0001711291
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 276,367	$ 213,343
Restricted cash (includes restricted cash of consolidated VIEs of $43,553 and $31,994 as of June 30, 2021 and December 31, 2020, respectively)	69,299	54,765
Gross loans receivable (includes loans of consolidated VIEs of $592,283 and $360,431 as of June 30, 2021 and December 31, 2020, respectively)	769,228	553,722
Less: allowance for loan losses (includes allowance for losses of consolidated VIEs of $44,605 and $54,129 as of June 30, 2021 and December 31, 2020, respectively)	(67,861)	(86,162)
Loans receivable, net	701,367	467,560
Income taxes receivable	2,175	32,062
Prepaid expenses and other (includes prepaid expenses and other of consolidated VIEs of $0 and $388 as of June 30, 2021 and December 31, 2020, respectively)	31,209	27,994
Property and equipment, net	51,170	59,749
Investments in Katapult	16,501	27,370
Right of use asset - operating leases	106,698	115,032
Deferred tax assets	6,264	0
Goodwill and intangibles, net	274,119	176,516
Other assets	9,296	8,595
Total Assets	1,544,465	1,182,986
Liabilities
Accounts payable and accrued liabilities (includes accounts payable and accrued liabilities of consolidated VIEs of $6,078 and $34,055 as of June 30, 2021 and December 31, 2020, respectively)	64,406	49,624
Deferred revenue	10,394	5,394
Lease liability - operating leases	113,415	122,648
Contingent consideration related to acquisition	21,239	0
Accrued interest (includes accrued interest of consolidated VIEs of $1,435 and $1,147 as of June 30, 2021 and December 31, 2020, respectively)	20,411	20,123
Liability for losses on CSO lender-owned consumer loans	5,265	7,228
Debt (includes debt and issuance costs of consolidated VIEs of $349,311 and $11,077 as of June 30, 2021 and $147,427 and $7,766 as of December 31, 2020, respectively)	1,019,127	819,661
Other long-term liabilities	13,796	15,382
Deferred tax liabilities	9,710	11,021
Total Liabilities	1,277,763	1,051,081
Commitments and contingencies
Stockholders' Equity
Preferred stock - $0.001 par value, 25,000,000 shares authorized; no shares were issued	0	0
Common stock - $0.001 par value; 225,000,000 shares authorized; 47,939,331 and 47,525,807 shares issued; and 41,679,541 and 41,370,504 shares outstanding at the respective period ends	9	9
Treasury stock, at cost - 6,259,790 and 6,155,303 shares at the respective period ends	(79,604)	(77,852)
Paid-in capital	84,490	79,812
Retained earnings	283,370	160,068
Accumulated other comprehensive loss	(21,563)	(30,132)
Total Stockholders' Equity	266,702	131,905
Total Liabilities and Stockholders' Equity	$ 1,544,465	$ 1,182,986

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Restricted cash	$ 69,299	$ 54,765
Total gross loans receivable	769,228	553,722
Less: allowance for losses	67,861	86,162
Prepaid expenses and other	31,209	27,994
Accounts payable and accrued liabilities	64,406	49,624
Accrued interest	$ 20,411	$ 20,123
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	25,000,000	25,000,000
Preferred stock, issued (in shares)	0	0
Class A common stock, par value (in usd per share)	$ 0.001	$ 0.001
Class A common stock, authorized (in shares)	225,000,000	225,000,000
Class A common stock, issued (in shares)	47,939,331	47,525,807
Class A common stock, outstanding (in shares)	41,679,541	41,370,504
Treasury stock (in shares)	6,259,790	6,155,303
Variable Interest Entity
Restricted cash	$ 43,553	$ 31,994
Total gross loans receivable	592,283	360,431
Less: allowance for losses	44,605	54,129
Prepaid expenses and other	0	388
Accounts payable and accrued liabilities	6,078	34,055
Accrued interest	1,435	1,147
Debt	349,311	147,427
Issuance costs	$ 11,077	$ 7,766

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenue	$ 187,693	$ 182,509	$ 384,244	$ 463,315
Provision for loan losses	45,165	50,693	81,310	164,229
Net revenue	142,528	131,816	302,934	299,086
Cost of providing services
Salaries and benefits	26,056	24,723	50,971	50,730
Occupancy and office	17,745	16,843	36,049	36,533
Other costs of providing services	7,033	8,001	14,124	17,656
Advertising	7,043	5,750	15,127	17,969
Total cost of providing services	57,877	55,317	116,271	122,888
Gross margin	84,651	76,499	186,663	176,198
Operating expense (income)
Corporate, district and other expenses	59,621	36,781	108,461	79,588
Interest expense	23,440	18,311	42,979	35,635
(Income) loss from equity method investment	(1,712)	(741)	(2,258)	877
Gain from equity method investment	(135,387)	0	(135,387)	0
Total operating (income) expense	(54,038)	54,351	13,795	116,100
Income from continuing operations before income taxes	138,689	22,148	172,868	60,098
Provision for income taxes	34,172	1,068	42,616	3,005
Net income from continuing operations	104,517	21,080	130,252	57,093
Net income from discontinued operations, before income tax	0	1,324	0	1,714
Income tax expense related to disposition	0	331	0	429
Net income from discontinued operations	0	993	0	1,285
Net income	$ 104,517	$ 22,073	$ 130,252	$ 58,378
Basic earnings per share:
Continuing operations (in usd per share)	$ 2.51	$ 0.52	$ 3.13	$ 1.40
Discontinued operations (in usd per share)	0	0.02	0	0.03
Basic earnings per share (in usd per share)	2.51	0.54	3.13	1.43
Diluted earnings per share:
Continuing operations (in usd per share)	2.39	0.51	2.99	1.37
Discontinued operations (in usd per share)	0	0.02	0	0.03
Diluted earnings per share (in usd per share)	$ 2.39	$ 0.53	$ 2.99	$ 1.40
Weighted average common shares outstanding:
Basic (in shares)	41,655	40,810	41,580	40,814
Diluted (in shares)	43,672	41,545	43,556	41,686

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 104,517	$ 22,073	$ 130,252	$ 58,378
Other comprehensive income (loss):
Foreign currency translation adjustment, net of $0 tax in all periods	4,714	10,261	8,569	(11,932)
Other comprehensive income (loss)	4,714	10,261	8,569	(11,932)
Comprehensive income	$ 109,231	$ 32,334	$ 138,821	$ 46,446

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax effect	$ 0	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities
Net income from continuing operations		$ 130,252	$ 57,093
Adjustments to reconcile net income to net cash provided by continuing operating activities:
Depreciation and amortization		12,400	8,954
Provision for loan losses		81,310	164,229
Amortization of debt issuance costs and bond discount		2,954	1,600
Deferred income tax (benefit) expense		(3,481)	9,861
Loss on disposal of property and equipment		4,322	116
(Income) loss from equity method investment		(2,258)	877
Gain from equity method investment		(135,387)	0
Share-based compensation		6,150	6,504
Changes in operating assets and liabilities:
Accrued interest on loans receivable		30,527	28,654
Prepaid expenses and other assets		(2,320)	3,286
Accounts payable and accrued liabilities		4,303	965
Deferred revenue		4,999	(5,040)
Income taxes receivable		29,910	(7,413)
Accrued interest		271	200
Other long-term liabilities		(1,057)	914
Net cash provided by continuing operating activities		162,895	270,800
Net cash provided by discontinued operating activities		0	1,714
Net cash provided by operating activities	[1]	162,895	272,514
Cash flows from investing activities
Purchase of property and equipment		(7,169)	(4,724)
Loans receivable originated or acquired		(563,327)	(648,044)
Loans receivable repaid		421,123	616,223
Proceeds from Investment in Katapult		146,878	0
Net cash used in continuing investing activities	[1]	(93,698)	(50,963)
Cash flows from financing activities
Debt issuance costs paid		0	(3,531)
Proceeds from exercise of stock options		239	126
Payments to net share settle restricted stock units vesting		(1,711)	(638)
Repurchase of common stock		(1,251)	(5,908)
Dividends paid to stockholders		(6,950)	(4,500)
Net cash used in continuing financing activities	[1]	8,088	2,123
Effect of exchange rate changes on cash, cash equivalents and restricted cash		273	(1,079)
Net increase in cash, cash equivalents and restricted cash		77,558	222,595
Cash, cash equivalents and restricted cash at beginning of period		268,108	110,021
Cash, cash equivalents and restricted cash at end of period		345,666	332,616
Supplemental Cash Flow Elements [Abstract]
Cash and cash equivalents		276,367	269,342
Restricted cash		69,299	63,274
Total cash, cash equivalents and restricted cash used in the Statement of Cash Flows		345,666	332,616
Revolving Credit Facility | Non-Recourse Canada SPV And SPE Facilities | Line of Credit
Cash flows from financing activities
Proceeds from credit facilities		26,990	58,386
Payments on credit facilities		(9,229)	(41,812)
Revolving Credit Facility | Senior Revolver | Line of Credit
Cash flows from financing activities
Proceeds from credit facilities		20,934	69,778
Payments on credit facilities		(20,934)	(69,778)
Ad Astra
Cash flows from investing activities
Acquisition, net of cash received		0	(14,418)
Flexiti
Cash flows from investing activities
Acquisition, net of cash received		$ (91,203)	$ 0
[1]	(1) Investing activities and Financing activities were not impacted by discontinued operations

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Restricted cash	$ 69,299	$ 54,765	$ 63,274
Variable Interest Entity
Restricted cash	$ 43,553	$ 31,994	$ 39,248

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS Nature of Operations The terms “CURO" and the “Company” refer to CURO Group Holdings Corp. and its direct and indirect subsidiaries as a combined entity, except where otherwise stated. The Company is a tech-enabled, omni-channel consumer finance company serving a full spectrum of non-prime and prime consumers in the U.S. and Canada. Effective with its acquisition of Flexiti on March 10, 2021, CURO provides customers in Canada a BNPL solution. Flexiti is one of Canada's fastest-growing POS lenders, offering customers flexible payment plans at retailers that sell large-scale goods such as furniture, appliances, jewelry and electronics. Through its BNPL platform, customers can be approved instantly to shop with their FlexitiCard, which they can use online or in-store to make multiple purchases, within their credit limit, without needing to reapply. Refer to Note 16, "Acquisitions" for further disclosures related to the acquisition of Flexiti. Basis of Presentation The Company has prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with U.S. GAAP, and with the accounting policies described in its 2020 Form 10-K. Interim results of operations are not necessarily indicative of results that might be expected for future interim periods or for the year ending December 31, 2021. Following the acquisition of Flexiti on March 10, 2021, the Company reports Flexiti operations as the "Canada POS Lending" segment throughout this Form 10-Q. Refer to Note 11, "Segment Reporting" for further information. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, although the Company believes that the disclosures are adequate to enable a reasonable understanding of the information presented. Additionally, the Company qualifies as an SRC for the year-to-date and quarter-to-date periods presented, which allows registrants to report information under scaled disclosure requirements. SRC status is determined on an annual basis as of the last business day of the most recently completed second fiscal quarter. Under these rules, the Company met the definition of an SRC until June 30, 2021. However, at the reevaluation of its status as of June 30, 2021, CURO no longer met SRC status and will be required to report under non-SRC registrant rules beginning with the first quarter of 2022. The unaudited Condensed Consolidated Financial Statements and the accompanying notes reflect adjustments of a normal and recurring nature, which are, in the opinion of management, necessary to present fairly the Company's results of operations, financial position and cash flows for the periods presented. During the first quarter of 2021, the Company combined the previous "Occupancy" and "Office" line items into "Occupancy and office" which are presented as such on the unaudited Condensed Consolidated Statements of Operations as of June 30, 2021 and 2020. Principles of Consolidation The unaudited Condensed Consolidated Financial Statements reflect the accounts of CURO and its direct and indirect subsidiaries, including Flexiti, which was acquired on March 10, 2021, and Ad Astra, which was acquired on January 3, 2020. Refer to Note 16, "Acquisitions" for further disclosures related to the acquisition of Flexiti and Ad Astra. Intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of the unaudited Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions, including those impacted by COVID-19, that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements. Some estimates may also affect the reported amounts of revenues and expenses during the periods presented. Significant estimates that the Company made in the accompanying unaudited Condensed Consolidated Financial Statements include ALL, certain assumptions related to equity investments, goodwill and intangibles, accruals related to self-insurance, CSO liability for losses, estimated tax liabilities and the accounting for the acquisition of Flexiti. Actual results may differ from those estimates. Acquisition of Flexiti On March 10, 2021, CURO closed its acquisition of Flexiti, a POS and BNPL provider, in a transaction accounted for as a business combination. Refer to Note 16, "Acquisitions" for further information regarding the acquisition and Note 15, "Goodwill" for the impact to the Company's goodwill balance as a result of the acquisition. Change in Accounting Principle Related to Equity Method Investment in Katapult Katapult is an e-commerce focused FinTech company offering an innovative lease financing solution to consumers and enabling essential transactions at the merchant POS. CURO first invested in Katapult in 2017 as the Company identified multiple catalysts for Katapult's future success: an innovative e-commerce POS business model, a focus on the large and under-penetrated non-prime financing market and a clear and compelling value proposition for merchants and consumers. The Company accounts for its investment in Katapult under the equity method of accounting as of June 30, 2021. Refer to Note 8, "Fair Value Measurements" for further disclosures regarding the accounting of the Company's investment in Katapult. Historically, the Company reported income and loss from its equity method interest in Katapult on a two-month reporting lag. The merger agreement between Katapult and FinServ triggered a change in Katapult's control environment and reporting structure to coincide with SEC reporting requirements. As a result, during the first quarter of 2021, the Company applied a change in accounting principle to reflect the Company's share of Katapult's historical and ongoing results from a two-month reporting lag to a one-quarter reporting lag. The Company believes this change in accounting principle is preferable as it provides the Company with the ability to present the results of its equity method interest after Katapult’s results are publicly available and related internal controls have been completed. The Company has not retrospectively applied the change in accounting principle because the impact on the financial statements was immaterial for all periods presented. Continuing Impacts of COVID-19 The COVID-19 pandemic continues to cause significant uncertainty and impacts. Macroeconomic conditions, in general, and the Company's operations, specifically, have been significantly affected by COVID-19. Government responses to the pandemic, either through the form of mandated lockdowns or a variety of stimulus programs to mitigate the impact of the pandemic, suppressed loan demand in 2020 and into the start of 2021. For details regarding the effect COVID-19 had on the Company's operations in 2020, the Company's response to mitigate the impact of the pandemic and the U.S. and Canadian federal and local responses to the pandemic, refer to the 2020 Form 10-K. During the second quarter of 2021, the runoff of additional federal stimulus programs in the U.S. resulted in the stabilization of the Company's U.S. loan portfolio and resulted in moderately higher NCO and past-due trends, though still low compared to pre-COVID-19 levels. For further information regarding the impact the pandemic had on loan balances as of June 30, 2021, refer to Note 3, "Loans Receivable and Revenue." Troubled Debt Restructuring If a borrower experiences financial difficulties, the Company may modify the terms of its loans receivable, known as TDRs. As a result of COVID-19 and our response to provide relief for customers through our Customer Care Program, we began modifying loans that qualified as TDRs beginning in the second quarter of 2020. Refer to Note 3, "Loans Receivable and Revenue" for further information on TDRs as of and for the three and six months ended June 30, 2021. Loans Receivable on a Non-Accrual Basis The Company may place loans receivable on non-accrual status due to statutory requirements or, if in management’s judgment, the timely collection of principal and interest becomes uncertain. After a loan is placed on non-accrual status, no further interest is accrued. Loans are not typically returned to accrual status and thus remain on non-accrual status until they are paid or charged-off. Payments are applied initially to any outstanding past due loan balances prior to current loan balances. The Company's policy for determining past due status is consistent with that of the Company's accrual loans, depending on the product. Refer to Note 3, "Loans Receivable and Revenue" for further information on non-accrual loans for the three and six months ended June 30, 2021. Goodwill The annual impairment review for goodwill consists of performing a qualitative assessment to determine whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount, as a basis for determining whether or not further testing is required. The Company may elect to bypass the qualitative assessment and proceed directly to the two-step process, for any reporting unit, in any period. The Company can resume the qualitative assessment for any reporting unit in any subsequent period. If the Company determines, on the basis of qualitative factors, that it is more likely than not that the fair value of the reporting unit is less than the carrying amount, the Company will then apply a two-step process of (i) determining the fair value of the reporting unit and (ii) comparing it to the carrying value of the net assets allocated to the reporting unit. When performing the two-step process, if the fair value of the reporting unit exceeds its carrying value, no further analysis or write-down of goodwill is required. In the event the estimated fair value of a reporting unit is less than the carrying value, the Company would recognize an impairment loss equal to such excess, which could significantly and adversely impact reported results of operations and stockholders’ equity. At June 30, 2021, the goodwill balance includes the amount recognized as a result of the acquisition of Flexiti. Refer to Note 16, "Acquisitions" for further information regarding the acquisition and Note 15, "Goodwill" for the impact to the Company's goodwill balance as a result of the acquisition. During the fourth quarter of 2020, the Company performed a quantitative assessment for the U.S. and Canada Direct Lending reporting units. Management concluded that the estimated fair values of these two reporting units were greater than their respective carrying values. During the three and six months ended June 30, 2021, the Company did not identify triggering events that indicate an impairment exists and did not record an impairment related to goodwill. Refer to Note 15, "Goodwill" for further information. Recently Adopted Accounting Pronouncements ASU 2020-01 In January 2020, the FASB issued ASU 2020-01, Investments - Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) (ASU 2020-01). ASU 2020-01 clarifies the interaction of the accounting for equity securities under Topic 321, the accounting for equity method investments in Topic 323 and the accounting for certain forward contracts and purchased options in Topic 815. The Company adopted ASU 2020-01 as of January 1, 2021, which did not have a material impact on the unaudited Condensed Consolidated Financial Statements. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (Topic 740). The ASU intends to simplify various aspects related to accounting for income taxes and removes certain exceptions to the general principles in Topic 740. Additionally, the ASU clarifies and amends existing guidance to improve consistent application of its requirements. The Company adopted ASU 2019-12 as of January 1, 2021, which did not have a material impact on the Company's unaudited Condensed Consolidated Financial Statements. Recently Issued Accounting Pronouncements Not Yet Adopted ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and subsequent amendments to the guidance: ASU 2018-19 in November 2018, ASU 2019-04 in April 2019, ASU 2019-05 in May 2019, ASU 2019-10 and -11 in November 2019 and ASU 2020-02 in February 2020. The amended standard changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace the current “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For available-for-sale debt securities, entities will be required to record allowances rather than reduce the carrying amount, as they currently do under the other-than-temporary impairment model. The standard also simplifies the accounting model for purchased credit-impaired debt securities and loans. The amendment will affect loans, debt securities, trade receivables, net investments in leases, off-balance sheet credit exposures, reinsurance receivables and any other financial assets not excluded from the scope that have the contractual right to receive cash. ASU 2019-04 clarifies that equity instruments without readily determinable fair values for which an entity has elected the measurement alternative should be remeasured to fair value as of the date that an observable transaction occurred. ASU 2019-05 provides an option to irrevocably elect to measure certain individual financial assets at fair value instead of amortized cost. ASU 2019-10 amends the mandatory effective date for ASU 2016-13. The amendments are effective for fiscal years beginning after December 15, 2022 for entities that qualified as an SRC as of June 30, 2019, which the Company did. ASU 2019-11 provides clarity and improves the codification to ASU 2016-13. The amendments should be applied on either a prospective transition or modified-retrospective approach depending on the subtopic. Early adoption is permitted. The Company is evaluating its alternatives with respect to the available accounting methods under ASU 2016-13, including the fair value option. If the fair value option is not utilized, adoption of ASU 2016-13 will increase the allowance for credit losses, with a resulting negative adjustment to retained earnings on the date of adoption. The Company deferred the adoption of ASU 2016-13 as permitted under ASU 2019-10. The Company is currently assessing the impact that adoption of ASU 2016-13 will have on its financial statements. ASU 2020-04 and subsequent amendments In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform - Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides temporary optional expedients and exceptions to U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by this reference rate reform, if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Entities also can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform, if certain criteria are met. The guidance is effective upon issuance and generally can be applied through December 31, 2022. The FASB also issued ASU 2021-01, Reference Rate Reform (Topic 848) : Scope in January 2021. It clarifies that certain optional expedients and exceptions in Topic 848 apply to derivatives that are affected by the discounting transition. The amendments in this ASU affect the guidance in ASU 2020-04 and are effective in the same timeframe as ASU 2020-04. The Company does not expect the adoption of these ASUs to have a material impact on its financial statements.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES As of June 30, 2021, the Company had three credit facilities whereby certain loans receivable were sold to wholly-owned VIEs to collateralize debt incurred under each facility. See Note 5, "Debt" for additional details on the Non-Recourse U.S. SPV facility, entered into in April 2020, the Non-Recourse Canada SPV facility, entered into in August 2018, and the Non-Recourse Flexiti SPE Facility, entered into concurrent with the completion of the Company's acquisition of Flexiti in March 2021. The Company has determined that it is the primary beneficiary of the VIEs and is required to consolidate them. The Company includes the assets and liabilities related to the VIEs in the unaudited Condensed Consolidated Financial Statements. As required, the Company parenthetically discloses on the unaudited Condensed Consolidated Balance Sheets the VIEs' assets that can only be used to settle the VIEs' obligations and liabilities if the VIEs' creditors have no recourse against the Company's general credit. The carrying amounts of consolidated VIEs' assets and liabilities associated with the Company's special purpose subsidiaries were as follows (in thousands): June 30, December 31, Assets Restricted cash $ 43,553 $ 31,994 Loans receivable, net 547,678 306,302 Intercompany receivable (1) 86,692 15,382 Prepaid expenses and other — 388 Deferred tax assets 108 105 Total Assets $ 678,031 $ 354,171 Liabilities Accounts payable and accrued liabilities $ 6,078 $ 34,055 Deferred revenue 109 136 Accrued interest 1,435 1,147 Debt 338,234 139,661 Total Liabilities $ 345,856 $ 174,999 (1) Intercompany receivable VIE balances eliminate upon consolidation.

LOANS RECEIVABLE AND REVENUE

LOANS RECEIVABLE AND REVENUE	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
LOANS RECEIVABLE AND REVENUE	LOANS RECEIVABLE AND REVENUEAs a result of COVID-19, CURO's customers and its overall credit performance continue to be impacted through the three and six months ended June 30, 2021. Throughout much of 2020 and the first half of 2021, the U.S. and Canadian governments instituted several initiatives to ease the personal burden of the pandemic, including various federal and provincial financial aid and economic stimulus programs. During the second half of 2020, consumer demand gradually increased, reflecting both the gradual lifting of certain regions' stay-at-home and self-quarantine orders in response to the pandemic's easing and the expiration of governmental stimulus programs. Subsequently, a new round of government stimulus payments in the U.S. resulted in a decrease in loan balances and allowance for loan losses as of June 30, 2021. With stimulus programs running off in the U.S. and continued demand in Canada for loan products, loan balances have increased sequentially as of June 30, 2021. The Company has maintained its historical allowance approach, but has adjusted estimates for changes in past-due gross loans receivable due to market conditions and as of June 30, 2021, has reduced allowance as a percentage of receivables as a result of recent market trends. The estimates and assumptions used to determine an appropriate allowance for loan losses and liability for losses on CSO lender-owned consumer loans are those that are available through the filing of this Form 10-Q and which are indicative of conditions as of June 30, 2021. Additionally, as a result of COVID-19, the Company enhanced its Customer Care Program and began modifying loans for borrowers that experienced financial distress, as described in more detail in Note 1, "Summary of Significant Accounting Policies and Nature of Operations" and the "—TDR Loans Receivable" tables below. Revenue and Receivable Characteristics by Product Revolving LOC revenues include interest income on outstanding revolving balances, MDR related to Canada POS Lending, and other usage or maintenance fees as permitted by underlying statutes. Unsecured and Secured Installment revenue includes interest income and non-sufficient-funds or returned-items fees on late or defaulted payments on past-due loans, known as late fees. Late fees comprise less than 1.0% of Installment revenues. Single-Pay revenues represent deferred presentment or other fees as defined by the underlying state, provincial or national regulations. Ancillary revenue includes revenue from a number of ancillary financial products such as check cashing, proprietary general-purpose reloadable prepaid debit cards (Opt+), demand deposit accounts (Revolve Finance), credit protection insurance in the Canadian market, retail installment sales and money transfer services. The following table summarizes revenue by product (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Revolving LOC $ 68,036 $ 56,736 $ 130,771 $ 127,718 Unsecured Installment 64,783 70,429 141,177 192,838 Secured Installment 12,821 19,401 27,848 45,687 Single-Pay 23,763 22,732 48,730 67,889 Total Installment 101,367 112,562 217,755 306,414 Ancillary 18,290 13,211 35,718 29,183 Total revenue (1) $ 187,693 $ 182,509 $ 384,244 $ 463,315 (1) Includes revenue from CSO programs of $34.9 million and $37.8 million for the three months ended June 30, 2021 and 2020, respectively, and $76.4 million and $105.8 million for the six months ended June 30, 2021 and 2020. The following tables summarize loans receivable by product and the related delinquent loans receivable (in thousands): June 30, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 562,497 $ 65,603 $ 31,824 $ 38,760 $ 136,187 $ 698,684 Delinquent loans receivable 43,933 21,035 5,576 — 26,611 70,544 Total loans receivable 606,430 86,638 37,400 38,760 162,798 769,228 Less: allowance for losses (44,848) (16,701) (3,880) (2,432) (23,013) (67,861) Loans receivable, net $ 561,582 $ 69,937 $ 33,520 $ 36,328 $ 139,785 $ 701,367 (1) Of the $38.8 million of Single-Pay receivables, $10.0 million relate to mandated extended payment options for certain Canada Single-Pay loans. June 30, 2021 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 0-30 days past due $ 22,288 $ 8,474 $ 2,835 $ 11,309 $ 33,597 31-60 days past due 8,659 5,767 1,307 7,074 15,733 61 + days past due 12,986 6,794 1,434 8,228 21,214 Total delinquent loans receivable $ 43,933 $ 21,035 $ 5,576 $ 26,611 $ 70,544 December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 321,105 $ 78,235 $ 40,358 $ 43,780 $ 162,373 $ 483,478 Delinquent loans receivable 37,779 24,190 8,275 — 32,465 70,244 Total loans receivable 358,884 102,425 48,633 43,780 194,838 553,722 Less: allowance for losses (51,958) (24,073) (7,047) (3,084) (34,204) (86,162) Loans receivable, net $ 306,926 $ 78,352 $ 41,586 $ 40,696 $ 160,634 $ 467,560 (1) Of the $43.8 million of Single-Pay receivables, $11.2 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 0-30 days past due $ 17,517 $ 10,361 $ 3,764 $ 14,125 $ 31,642 31-60 days past due 9,276 7,124 2,199 9,323 18,599 61 + days past due 10,986 6,705 2,312 9,017 20,003 Total delinquent loans receivable $ 37,779 $ 24,190 $ 8,275 $ 32,465 $ 70,244 The following tables summarize loans Guaranteed by the Company under CSO programs and the related delinquent receivables (in thousands): June 30, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 29,981 $ 658 $ 30,639 Delinquent loans receivable Guaranteed by the Company 6,359 95 6,454 Total loans receivable Guaranteed by the Company 36,340 753 37,093 Less: Liability for losses on CSO lender-owned consumer loans (5,234) (31) (5,265) Loans receivable Guaranteed by the Company, net $ 31,106 $ 722 $ 31,828 June 30, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 0-30 days past due $ 5,574 $ 88 $ 5,662 31-60 days past due 625 4 629 61+ days past due 160 3 163 Total delinquent loans receivable $ 6,359 $ 95 $ 6,454 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 37,096 $ 775 $ 37,871 Delinquent loans receivable Guaranteed by the Company 6,079 155 6,234 Total loans receivable Guaranteed by the Company 43,175 930 44,105 Less: Liability for losses on CSO lender-owned consumer loans (7,160) (68) (7,228) Loans receivable Guaranteed by the Company, net $ 36,015 $ 862 $ 36,877 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 0-30 days past due $ 5,435 $ 103 $ 5,538 31-60 days past due 490 37 527 61 + days past due 154 15 169 Total delinquent loans receivable $ 6,079 $ 155 $ 6,234 The following tables summarize activity in the ALL and the liability for losses on CSO lender-owned consumer loans in total (in thousands): Three Months Ended June 30, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 44,754 $ 20,394 $ 5,023 $ 2,217 $ 27,634 $ — $ 72,388 Charge-offs (24,487) (18,812) (4,384) (22,107) (45,303) (802) (70,592) Recoveries 7,280 5,383 2,216 17,574 25,173 378 32,831 Net charge-offs (17,207) (13,429) (2,168) (4,533) (20,130) (424) (37,761) Provision for losses 16,672 9,734 1,025 4,727 15,486 424 32,582 Effect of foreign currency translation 629 2 — 21 23 — 652 Balance, end of period $ 44,848 $ 16,701 $ 3,880 $ 2,432 $ 23,013 $ — $ 67,861 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 4,670 $ 57 $ — $ 4,727 $ — $ 4,727 Decrease in liability — (564) 26 — (538) — (538) Balance, end of period $ — $ 5,234 $ 31 $ — $ 5,265 $ — $ 5,265 Three Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 56,458 $ 28,965 $ 9,726 $ 4,693 $ 43,384 $ — $ 99,842 Charge-offs (37,784) (30,129) (11,747) (21,168) (63,044) (750) (101,578) Recoveries 6,100 7,019 2,961 21,766 31,746 398 38,244 Net charge-offs (31,684) (23,110) (8,786) 598 (31,298) (352) (63,334) Provision for losses 21,341 12,584 6,943 (2,588) 16,939 352 38,632 Effect of foreign currency translation 1,204 12 — 99 111 — 1,315 Balance, end of period $ 47,319 $ 18,451 $ 7,883 $ 2,802 $ 29,136 $ — $ 76,455 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 9,142 $ 47 $ — $ 9,189 $ — $ 9,189 Decrease in liability — 4,014 11 — 4,025 — 4,025 Balance, end of period $ — $ 5,128 $ 36 $ — $ 5,164 $ — $ 5,164 Six Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 51,958 $ 24,073 $ 7,047 $ 3,084 $ 34,204 $ — $ 86,162 Charge-offs (53,201) (39,937) (10,727) (44,040) (94,704) (1,656) (149,561) Recoveries 14,787 12,000 4,760 38,828 55,588 930 71,305 Net charge-offs (38,414) (27,937) (5,967) (5,212) (39,116) (726) (78,256) Provision for losses 30,474 20,559 2,800 4,520 27,879 726 59,079 Effect of foreign currency translation 830 6 — 40 46 — 876 Balance, end of period $ 44,848 $ 16,701 $ 3,880 $ 2,432 $ 23,013 $ — $ 67,861 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228 Decrease in liability — 1,926 37 — 1,963 — 1,963 Balance, end of period $ — $ 5,234 $ 31 $ — $ 5,265 $ — $ 5,265 Six Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 55,074 $ 35,587 $ 10,305 $ 5,869 $ 51,761 $ — $ 106,835 Charge-offs (81,293) (68,687) (24,857) (61,689) (155,233) (2,028) (238,554) Recoveries 12,511 12,802 5,870 51,770 70,442 977 83,930 Net charge-offs (68,782) (55,885) (18,987) (9,919) (84,791) (1,051) (154,624) Provision for losses 62,332 38,766 16,565 7,051 62,382 1,051 125,765 Effect of foreign currency translation (1,305) (17) — (199) (216) — (1,521) Balance, end of period $ 47,319 $ 18,451 $ 7,883 $ 2,802 $ 29,136 $ — $ 76,455 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 10,553 $ 70 $ — $ 10,623 $ — $ 10,623 Decrease in liability — 5,425 34 — 5,459 — 5,459 Balance, end of period $ — $ 5,128 $ 36 $ — $ 5,164 $ — $ 5,164 As of June 30, 2021, Revolving LOC and Installment loans classified as nonaccrual were $4.2 million and $5.1 million, respectively. As of December 31, 2020, Revolving LOC and Installment loans classified as nonaccrual were $4.4 million and $6.2 million, respectively. The Company's loans receivable inherently considers nonaccrual loans in its estimate of the ALL as delinquencies are a primary input into the Company's roll rate-based model. TDR Loans Receivable In certain circumstances, the Company modifies the terms of its loans receivable for borrowers. Under U.S. GAAP, a modification of loans receivable terms is considered a TDR if the borrower is experiencing financial difficulty and the Company grants a concession to the borrower it would not have otherwise granted under the terms of the original agreement. In response to COVID-19, the Company established an enhanced Customer Care Program in 2020, which enables its team members to provide relief to customers in various ways, ranging from due date changes, interest or fee forgiveness, payment waivers or extended payment plans, depending on a customer’s individual circumstances. The Company modifies loans only if it believes the customer has the ability to pay under the restructured terms. The Company continues to accrue and collect interest on these loans in accordance with the restructured terms. The Company records its ALL related to TDRs by discounting the estimated cash flows associated with the respective TDR at the effective interest rate immediately after the loan modification and records any difference between the discounted cash flows and the carrying value as an allowance adjustment. A loan that has been classified as a TDR remains so classified until the loan is paid off or charged off. A TDR is charged off consistent with the Company's policies for the related loan product. For additional information on the Company's loss recognition policy, see the 2020 Form 10-K. The table below presents TDRs, which are related to the Customer Care Program implemented in response to COVID-19, included in gross loans receivable and the impairment included in the ALL (in thousands): As of June 30, 2021 As of Current TDR gross receivables $ 12,137 $ 13,563 Delinquent TDR gross receivables 4,293 6,309 Total TDR gross receivables 16,430 19,872 Less: Impairment included in the allowance for loan losses (2,455) (3,482) Less: Additional allowance (3,130) (4,497) Outstanding TDR receivables, net of impairment $ 10,845 $ 11,893 The tables below reflect loans modified and classified as TDRs during the periods presented (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Pre-modification TDR loans receivable $ 3,504 $ 24,069 $ 8,367 $ 24,069 Post-modification TDR loans receivable 3,197 21,390 7,472 21,390 Total concessions included in gross charge-offs $ 307 $ 2,679 $ 895 $ 2,679 There were $3.3 million and $0.9 million of loans classified as TDRs that were charged off and included as a reduction in the ALL during the three months ended June 30, 2021 and 2020, respectively, and $8.1 million and $0.9 million during the six months ended June 30, 2021 and 2020, respectively. The Company had commitments to lend additional funds of approximately $2.0 million to customers with available and unfunded Revolving LOC loans classified as TDRs as of June 30, 2021. The table below presents the Company's average outstanding TDR loans receivable, interest income recognized on TDR loans and number of TDR loans for the periods presented (dollars in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Average outstanding TDR loans receivable $ 16,967 $ 20,864 $ 17,936 $ 20,864 Interest income recognized 4,604 4,396 10,122 4,396 Number of TDR loans (1) 2,468 21,512 6,248 21,512 (1) Presented in ones

CREDIT SERVICES ORGANIZATION

CREDIT SERVICES ORGANIZATION	6 Months Ended
	Jun. 30, 2021
Guarantees [Abstract]
CREDIT SERVICES ORGANIZATION	CREDIT SERVICES ORGANIZATION The CSO fee receivables under CSO programs were $4.3 million and $5.0 million at June 30, 2021 and December 31, 2020, respectively, and are reflected in "Prepaid expenses and other" in the unaudited Condensed Consolidated Balance Sheets. The Company bears the risk of loss through its guarantee to purchase customer loans that are charged-off. The terms of these loans range up to six months. See Note 1, "Summary of Significant Accounting Policies and Nature of Operations" of the 2020 Form 10-K for further details of the Company's accounting policy. As of June 30, 2021 and December 31, 2020, the incremental maximum amount payable under all such guarantees was $30.3 million and $36.6 million, respectively. This liability is not included in the Company's unaudited Condensed Consolidated Balance Sheets. If the Company is required to pay any portion of the total amount of the loans it has guaranteed, it will attempt to recover the entire amount or a portion from the applicable customers. The Company holds no collateral in respect of the guarantees. The Company estimates a liability for losses associated with the guaranty provided to the CSO lenders, which was $5.3 million and $7.2 million at June 30, 2021 and December 31, 2020, respectively. The Company placed $4.4 million and $5.5 million in collateral accounts for the benefit of lenders at June 30, 2021 and December 31, 2020, respectively, which is reflected in "Prepaid expenses and other" in the unaudited Condensed Consolidated Balance Sheets. The balances required to be maintained in these collateral accounts vary by lender, typically based on a percentage of the outstanding loan balances held by the lender. The percentage of outstanding loan balances required for collateral is negotiated between the Company and each lender. Deferred revenue associated with the CSO program was immaterial as of June 30, 2021 and December 31, 2020 and there were no costs to obtain, or costs to fulfill, capitalized under the program. See Note 3, "Loans Receivable and Revenue"

DEBT

DEBT	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
DEBT	DEBT Debt consisted of the following (in thousands): June 30, 2021 December 31, 2020 8.25% Senior Secured Notes $ 680,893 $ 680,000 Non-Recourse U.S. SPV Facility 44,489 43,586 Non-Recourse Canada SPV Facility 98,881 96,075 Non-Recourse Flexiti SPE Facility 194,864 — Debt $ 1,019,127 $ 819,661 8.25% Senior Secured Notes In August 2018, the Company issued $690.0 million of 8.25% Senior Secured Notes which mature on September 1, 2025. Interest on the notes is payable semiannually, in arrears, on March 1 and September 1. In connection with the 8.25% Senior Secured Notes, the remaining balance of capitalized financing costs of $9.1 million, net of amortization, is included in the unaudited Condensed Consolidated Balance Sheets as a component of "Debt." These costs are amortized over the term of the 8.25% Senior Secured Notes as a component of interest expense. On July 16, 2021, the Company priced its offering of 7.50% Senior Secured Notes of $750 million aggregate principal amount due 2028. The 7.50% Senior Secured Notes will be used, among other things, to fully redeem the 8.25% Senior Secured Notes due 2025. Refer to Note 19, Subsequent Events for additional details. Non-Recourse U.S. SPV Facility In April 2020, CURO Receivables Finance II, LLC entered into the Non-Recourse U.S. SPV Facility with Midtown Madison Management LLC, as administrative agent, and Atalaya Asset Income Fund VI LP, as the initial lender. As of June 30, 2021, the Non-Recourse U.S. SPV Facility provided for $200.0 million of borrowing capacity, which was increased from $100.0 million on July 31, 2020 after obtaining additional commitments. As of June 30, 2021, the effective interest rate on the Company's borrowings was one-month LIBOR plus 6.25%, or 7.90%. The U.S. SPV Borrower will pay the lenders additional interest if it does not borrow minimum specified percentages of the available commitments and a monthly 0.50% per annum commitment fee on the unused portion of the commitments. The Company is currently evaluating the impact of the expected transition from LIBOR to alternative reference rates. As of June 30, 2021, outstanding borrowings under the Non-Recourse U.S. SPV Facility were $44.5 million, net of deferred financing costs of $5.0 million. For further information on the Non-Recourse U.S. SPV Facility, refer to Note 2, "Variable Interest Entities." The Non-Recourse U.S. SPV Facility matures on April 8, 2024. Non-Recourse Canada SPV Facility In August 2018, CURO Canada Receivables Limited Partnership entered into the Non-Recourse Canada SPV Facility with Waterfall Asset Management, LLC. The Non-Recourse Canada SPV Facility currently provides for C$175.0 million of borrowing capacity and the ability to expand such capacity up to C$250.0 million. As of June 30, 2021, the effective interest rate on our borrowings was three-month CDOR plus 6.75%, or 8.60%. The Canada SPV Borrower also pays a 0.50% per annum commitment fee on the unused portion of the commitments. In April 2019, the facility's maturity date was extended one year, to September 2, 2023. As of June 30, 2021, outstanding borrowings under the Non-Recourse Canada SPV Facility were $98.9 million, net of deferred financing costs of $1.3 million. For further information on the Non-Recourse Canada SPV, refer to Note 2, "Variable Interest Entities." Non-Recourse Flexiti SPE Facility In March 2021, concurrently with the acquisition of Flexiti, Flexiti Financing SPE Corp. refinanced and expanded their Non-Recourse Flexiti SPE Facility to C$421 million for Class A borrowings and to C$79 million for Class B borrowings, with a maturity on March 10, 2024. As of June 30, 2021, the weighted average interest rate on our borrowings was three-month CDOR plus 4.40%, or 5.40%. The Flexiti SPE borrower also pays a 1.00% per annum commitment fee on the unused portion of the commitments. As of June 30, 2021, outstanding borrowings under the Non-Recourse Flexiti SPE Facility were $194.9 million, net of deferred financing costs of $4.8 million. For further information on the Non-Recourse Flexiti SPE, refer to Note 2, "Variable Interest Entities." Senior Revolver The Company maintains the Senior Revolver that provides $50.0 million of borrowing capacity, including up to $5.0 million of standby letters of credit, for a one-year term, renewable for successive terms following annual review. The current term expires June 30, 2022. The Senior Revolver accrues interest at one-month LIBOR plus 5.00% (subject to a 5% overall minimum). The Senior Revolver is syndicated among four banks. The Company is currently evaluating the impact of no longer using LIBOR as a benchmark rate. The terms of the Senior Revolver require that its outstanding balance be zero for at least 30 consecutive days in each calendar year. The Senior Revolver is guaranteed by all subsidiaries that guarantee the 8.25% Senior Secured Notes, and is secured by a lien on substantially all assets of CURO and the guarantor subsidiaries that are senior to the lien securing the 8.25% Senior Secured Notes. Additionally, the negative covenants of the Senior Revolver generally conform to the related provisions in the Indenture for the 8.25% Senior Secured Notes. The Senior Revolver contains various conditions to borrowing and affirmative, negative and financial maintenance covenants. Certain of the more significant covenants are (i) minimum eligible collateral value, (ii) consolidated interest coverage ratio and (iii) consolidated leverage ratio. The Senior Revolver also contains various events of default, the occurrence of which could result in termination of the lenders’ commitments to lend and the acceleration of all obligations under the Senior Revolver. The revolver was undrawn at June 30, 2021 and December 31, 2020. Cash Money Revolving Credit Facility Cash Money maintains the Cash Money Revolving Credit Facility, a C$10.0 million revolving credit facility with Royal Bank of Canada, which provides short-term liquidity required to meet the working capital needs of the Company's Canadian direct lending operations. Aggregate draws under the revolving credit facility are limited to the lesser of: (i) the borrowing base, which is the percentage of cash, deposits in transit and accounts receivable, and (ii) C$10.0 million. As of June 30, 2021, the borrowing capacity under the Cash Money Revolving Credit Facility was C$9.9 million, net of C$0.1 million in outstanding stand-by-letters of credit. The Cash Money Revolving Credit Facility is collateralized by substantially all of Cash Money’s assets and contains various covenants that require, among other things, that the aggregate borrowings outstanding under the facility not exceed the borrowing base, as well as restrictions on the encumbrance of assets and the creation of indebtedness. Borrowings under the Cash Money Revolving Credit Facility bear interest per annum at the prime rate of a Canadian chartered bank plus 1.95%, or 4.40% interest as of June 30, 2021. The Cash Money Revolving Credit Facility was undrawn at June 30, 2021 and December 31, 2020.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATIONThe Company's stockholder-approved 2017 Incentive Plan provides for the issuance of up to 5.0 million shares, subject to certain adjustments, which may be issued in the form of stock options, restricted stock awards, RSUs, stock appreciation rights, performance awards and other awards that may be settled in or based on common stock. Awards may be granted to officers, employees, consultants and directors. The 2017 Incentive Plan provides that shares of common stock subject to awards granted become available for re-issuance if such awards expire, terminate, are canceled for any reason or are forfeited by the recipient. Restricted Stock Units As of June 30, 2021, the Company has granted three types of RSUs, which are known as time-based, market-based and, as a result of the Flexiti acquisition, performance-based. Grants of time-based RSUs are valued at the grant date based on the closing market price of common stock and are expensed using the straight-line method over the service period. Time-based RSUs typically vest over a three-year period. Grants of market-based RSUs are valued using the Monte Carlo simulation pricing model. The market-based RSUs granted to date vest after three years if the Company's total stockholder return over the three-year performance period meets a specified target relative to other companies in its selected peer group. Expense recognition for the market-based RSUs occurs over the service period using the straight-line method. Upon closing of the Flexiti acquisition in March 2021, the Company granted performance-based RSUs to Flexiti employees. Grants of performance-based RSUs are valued at the grant date based on the closing market price of common stock. The performance-based RSUs vest over two years if Flexiti achieves specified internal targets, including revenue less NCOs and originations metrics. Expense recognition for the performance-based RSUs occurs ratably over the service period if it is probable that the targets will be achieved as of each period end. If such results are not probable, no share-based compensation expense is recognized and any previously recognized share-based compensation expense is reversed. Unvested shares of RSUs generally are forfeited upon termination of employment, or failure to achieve the required performance condition, if applicable. A summary of the activity of time-based, market-based and performance-based unvested RSUs as of June 30, 2021 and changes during the six months ended June 30, 2021 are presented in the following table: Number of RSUs Time-Based Market-Based Performance-Based Weighted Average December 31, 2020 1,012,792 758,713 — $ 10.26 Granted 1,010,075 299,053 253,310 15.28 Vested (468,626) — — 11.06 Forfeited (42,737) (48,252) — 10.91 June 30, 2021 1,511,504 1,009,514 253,310 $ 12.93 Share-based compensation expense for the three months ended June 30, 2021 and 2020, which includes compensation costs from stock options and RSUs, was $3.5 million and $3.3 million, respectively, and during the six months ended June 30, 2021 and 2020 was $6.2 million and $6.5 million, respectively. Share-based compensation expense is included in the unaudited Condensed Consolidated Statements of Operations as a component of "Corporate, district and other expenses."

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company's effective income tax rate was 24.7% and 5.0% for the six months ended June 30, 2021 and 2020, respectively. The effective income tax rate was lower compared to the federal and state/provincial statutory rates of approximately 26%, primarily as a result of proportionally more income in lower rate jurisdictions, driven by the gain on the Katapult transaction of $146.9 million. Additionally, the effective tax rate also includes the release of a valuation allowance of $0.4 million due to the Company's share of Katapult's income, excess tax benefits related to share-based compensation of $0.4 million, $0.3 million tax expense related to the non-deductible transaction costs and $0.3 million tax expense of additional Texas accrual for 2020 due to the settlement of 2013 to 2019 Texas returns. The effective income tax rate for the six months ended June 30, 2021 was primarily due to a tax benefit from the CARES Act. The CARES Act, among other things, allows NOLs incurred in 2018, 2019 and 2020 to be carried back to each of the five preceding taxable years to generate a refund of previously paid Federal income taxes. The Company recorded an income tax benefit of $9.1 million related to the carry-back of NOLs from tax years 2018 and 2019, which offset its tax liability for prior years and generated a refund of previously paid taxes at a 35% statutory rate.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The Company is required to use valuation techniques that are consistent with the market approach, income approach and/or cost approach. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability based on observable market data obtained from independent sources, or unobservable, meaning those that reflect the Company's own judgement about the assumptions market participants would use in pricing the asset or liability based on the best information available for the specific circumstances. Accounting standards establish a three-level fair value hierarchy based upon the assumptions (inputs) used to price assets or liabilities. The hierarchy requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are listed below. Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has access to at the measurement date. Level 2 – Inputs include quoted market prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 – Unobservable inputs reflecting the Company's own judgments about the assumptions market participants would use in pricing the asset or liability as a result of limited market data. The Company develops these inputs based on the best information available, including its own data. Financial Assets and Liabilities Carried at Fair Value The table below presents the assets and liabilities that were carried at fair value on the unaudited Condensed Consolidated Balance Sheets at June 30, 2021 (in thousands): Estimated Fair Value Carrying Value June 30, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,838 $ 7,838 $ — $ — $ 7,838 Financial liabilities: Non-qualified deferred compensation plan $ 4,854 $ 4,854 $ — $ — $ 4,854 Contingent consideration related to acquisition 21,239 — — 21,239 21,239 Contingent consideration related to acquisition In connection with the acquisition of Flexiti during the first quarter of 2021, the Company recorded a liability for contingent consideration based on the achievement of revenue less NCOs and origination targets over the two years following closing of the acquisition that could result in cash consideration paid up to $32.8 million to Flexiti's former stockholders. The fair value of the liability is estimated using probability-weighted, discounted future cash flows at current tax rates. The significant unobservable inputs (Level 3) used to estimate the fair value include the expected future tax benefits associated with the acquisition, the probability that the risk adjusted-revenue and origination targets will be achieved, and discount rates. The contingent consideration measured at fair value using unobservable inputs as of June 30, 2021 is $21.2 million. For additional information on Flexiti and the related contingent consideration, refer to Note 16, "Acquisitions." The table below presents the assets and liabilities that were carried at fair value on the unaudited Condensed Consolidated Balance Sheets at December 31, 2020 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,140 $ 7,140 $ — $ — $ 7,140 Financial liabilities: Non-qualified deferred compensation plan $ 4,690 $ 4,690 $ — $ — $ 4,690 Financial Assets and Liabilities Not Carried at Fair Value The table below presents the assets and liabilities that were not carried at fair value on the unaudited Condensed Consolidated Balance Sheets at June 30, 2021 (in thousands): Estimated Fair Value Carrying Value June 30, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 276,367 $ 276,367 $ — $ — $ 276,367 Restricted cash 69,299 69,299 — — 69,299 Loans receivable, net 701,367 — — 701,367 701,367 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 5,265 $ — $ — $ 5,265 $ 5,265 8.25% Senior Secured Notes 680,893 — 714,150 — 714,150 Non-Recourse U.S. SPV facility 44,489 — — 49,456 49,456 Non-Recourse Canada SPV facility 98,881 — — 100,209 100,209 Non-Recourse Flexiti SPE facility 194,864 — — 199,646 199,646 The table below presents the assets and liabilities that were not carried at fair value on the unaudited Condensed Consolidated Balance Sheets at December 31, 2020 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 213,343 $ 213,343 $ — $ — $ 213,343 Restricted cash 54,765 54,765 — — 54,765 Loans receivable, net 467,560 — — 467,560 467,560 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 7,228 $ — $ — $ 7,228 $ 7,228 8.25% Senior Secured Notes 680,000 — 646,000 — 646,000 Non-Recourse U.S. SPV facility 43,586 — — 49,456 49,456 Non-Recourse Canada SPV facility 96,075 — — 97,971 97,971 Loans Receivable, Net Loans receivable are carried on the unaudited Condensed Consolidated Balance Sheets net of the ALL. The unobservable inputs used to calculate the carrying values include quantitative factors, such as current default trends. Also considered in evaluating the accuracy of the models are changes to the loan portfolio mix, the impact of new loan products, changes to underwriting criteria or lending policies, new store development or entrance into new markets, changes in jurisdictional regulations or laws, recent credit trends and general economic conditions. The carrying value of loans receivable approximates their fair value. Refer to Note 3, "Loans Receivable and Revenue" for additional information. Loans receivable acquired as part of the Flexiti acquisition, which represent $125.0 million of the $701.4 million, are carried at gross contractual balance less unamortized fair value discount and ALL. For additional information on the determination of the fair value discount, refer to Note 16, "Acquisitions." CSO Program In connection with CSO programs, the Company guarantees consumer loan payment obligations to unrelated third-party lenders for loans that the Company arranges for consumers on the third-party lenders’ behalf. The Company is required to purchase from the lender charged-off loans that it has guaranteed. Refer to Note 3, "Loans Receivable and Revenue" and Note 4, Credit Services Organization" for additional information. 8.25% Senior Secured Notes, Non-Recourse U.S. Facility, Non-Recourse Canada SPV Facility and Non-Recourse Flexiti SPE Facility The fair value disclosure for the 8.25% Senior Secured Notes was based on observable market trading data. The fair values of the Non-Recourse U.S. SPV Facility, Non-Recourse Canada SPV Facility and Non-Recourse Flexiti SPE Facility were based on the cash needed for their respective final settlements. Investment in Katapult The table below presents the Company's investment in Katapult (in thousands): Equity Method Investment Measurement Alternative (1) Total Investment in Katapult Balance at December 31, 2019 $ 10,068 $ — $ 10,068 Equity method (loss) - Q1 2020 (1,618) — (1,618) Balance at March 31, 2020 8,450 — 8,450 Equity method income - Q2 2020 741 741 Balance at June 30, 2020 9,191 — 9,191 Equity method income - Q3 2020 3,530 — 3,530 Accounting policy change for certain securities from equity method investment to measurement alternative (12,452) 12,452 — Purchases of common stock warrants and preferred shares 4,030 7,157 11,187 Balance at September 30, 2020 4,299 19,609 23,908 Equity method income - Q4 2020 1,893 — 1,893 Purchases of common stock 1,570 — 1,570 Balance at December 31, 2020 7,762 19,609 27,371 Equity method income - Q1 2021 546 — 546 Balance at March 31, 2021 8,308 19,609 27,917 Equity method income - Q2 2021 1,712 — 1,712 Conversion of investment (2) 6,481 (19,609) (13,128) Balance at June 30, 2021 $ 16,501 $ — $ 16,501 Classification as of December 31, 2020 Level 3, not carried at fair value Level 3, carried at measurement alternative Classification as of June 30, 2021 Level 3, not carried at fair value N/A (1) The Company elected to measure this equity security without a readily determinable fair value equal to its cost minus impairment. If the Company identifies an observable price change in orderly transactions for the identical or a similar investment of the same issuer, it will measure the equity security at fair value as of the date that the observable transaction occurred. (2) On June 9, 2021, Katapult completed its previously announced merger with FinServ. As required by the merger agreement, immediately prior to the completion of the merger, the Company converted all of its preferred shares and exercised all common stock warrants. Upon this transaction, the Company’s entire investment in Katapult is accounted for under the equity method of accounting. The Company then exchanged all common shares of Katapult, immediately prior to its merger with FinServ, for $146.9 million in cash and 18.9 million common shares of the resulting public company, Katapult (NASDAQ: KPLT). The Company recorded a related net gain of $135.4 million on its equity method investment in Katapult, based on the pro rata cost basis of the investment and the discharge of the guarantee provided, for the three months ended June 30, 2021. Prior to September 2020, the Company owned 42.5% of the outstanding shares (excluding unexercised options) of Katapult, comprised of multiple classes of equity, including preferred stock and certain common stock warrants, which met the accounting criteria for in-substance common stock at the time of their acquisition. This financial asset was not carried at fair value. The Company accounted for this investment under the equity method, and recognized a proportionate share of Katapult’s income on a two-month lag. In September 2020, the Company acquired common stock warrants and preferred shares of Katapult from existing shareholders for $11.2 million in cash. This transaction resulted in the reevaluation of the accounting for all of the Company’s holdings in Katapult. The Company determined that its holdings of certain common stock warrants qualified as in-substance common stock and were required to be accounted for using the equity method. The Company’s holdings in preferred stock and certain other common stock warrants did not meet the criteria for in-substance common stock and therefore are carried at cost minus impairment under the measurement alternative. As a result, the Company (i) reclassified $12.5 million from an equity method investment to cost minus impairment under the measurement alternative, (ii) recorded a purchase of common stock warrants for $4.0 million determined to be in-substance common stock within its equity method investment and (iii) recorded a purchase of preferred shares for $7.2 million that was accounted for under the measurement alternative. In October and November 2020, the Company acquired common stock of Katapult from existing shareholders for $1.6 million. The Company recorded this purchase within its equity method investment. During the first quarter of 2021, the Company changed the two-month reporting lag to a one-quarter reporting lag, as discussed in Note 1, "Summary of Significant Accounting Policies and Nature of Operations." The Company’s share of Katapult’s income was $1.7 million and $2.3 million for the three and six months ended June 30, 2021, respectively. On June 9, 2021, Katapult completed its merger with FinServ. As a result, the Company received $146.9 million in cash and 18.9 million common shares of the resulting public company, Katapult (NASDAQ: KPLT). The Company recorded a related net gain of $135.4 million on its equity method investment in Katapult for the three months ended June 30, 2021. The 18.9 million common shares are subject to a six month trading restriction. Additionally, as part of the merger, CURO received 3.0 million earn-out warrants and will hold two of the seven board of director seats for Katapult. For further information regarding the merger between Katapult and FinServ and its implication to CURO, refer to the description immediately following the table above. As of June 30, 2021, the value of our retained investment in Katapult based on the NASDAQ quoted market price was $204.3 million. Both the equity method investment and the previously-recognized investment measured at cost minus impairment are presented within "Investments" on the unaudited Condensed Consolidated Balance Sheet.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY The following table summarizes the changes in stockholders' equity for the three and six months ended June 30, 2021 and 2020 (in thousands): Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings (Deficit) AOCI (1) Total Stockholders' Equity Shares Outstanding Par Value Balance at December 31, 2020 41,370,504 $ 9 $ (77,852) $ 79,812 $ 160,068 $ (30,132) $ 131,905 Net income — — — — 25,735 — 25,735 Foreign currency translation adjustment — — — — — 3,855 3,855 Dividends — — — — (2,368) — (2,368) Share based compensation expense — — — 2,683 — — 2,683 Proceeds from exercise of stock options 15,852 — — 48 — — 48 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 237,423 — — (1,668) — — (1,668) Balance at March 31, 2021 41,623,779 $ 9 $ (77,852) $ 80,875 $ 183,435 $ (26,277) $ 160,190 Net income — — — — 104,517 — 104,517 Foreign currency translation adjustment — — — — — 4,714 4,714 Dividends — — — — (4,582) — (4,582) Share based compensation expense — — — 3,467 — — 3,467 Proceeds from exercise of stock options 43,920 — — 191 — — 191 Repurchase of common stock (104,487) — (1,752) — — — (1,752) Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 116,329 — — (43) — — (43) Balance at June 30, 2021 41,679,541 $ 9 $ (79,604) $ 84,490 $ 283,370 $ (21,563) $ 266,702 (1) Accumulated other comprehensive income (loss) Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings (Deficit) AOCI (1) Total Stockholders' Equity Shares Outstanding Par Value Balance at December 31, 2019 41,156,224 $ 9 $ (72,343) $ 68,087 $ 93,423 $ (38,663) $ 50,513 Net income from continuing operations — — — — 36,013 — 36,013 Net income from discontinued operations — — — — 292 — 292 Foreign currency translation adjustment — — — — — (22,193) (22,193) Dividends — — — — (2,256) — (2,256) Share based compensation expense — — — 3,194 — — 3,194 Proceeds from exercise of stock options 42,094 — — 126 — — 126 Repurchase of common stock (540,762) — (5,509) — — — (5,509) Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 121,891 — — (609) — — (609) Balance at March 31, 2020 40,779,447 $ 9 $ (77,852) $ 70,798 $ 127,472 $ (60,856) $ 59,571 Net income from continuing operations — — — — 21,080 — 21,080 Net income from discontinued operations — — — — 993 — 993 Foreign currency translation adjustment — — — — — 10,261 10,261 Dividends — — — — (2,244) — (2,244) Share based compensation expense — — — 3,310 — — 3,310 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 105,098 — — (29) — — (29) Balances at June 30, 2020 40,884,545 $ 9 $ (77,852) $ 74,079 $ 147,301 $ (50,595) $ 92,942 (1) Accumulated other comprehensive income (loss) Dividends The table below summarizes the Company's quarterly dividends for 2021. The dividend policy was first instituted during the first quarter of 2020. Dividends Paid Date of declaration Record date Date paid Dividend per share (in thousands) Q1 2021 February 4, 2021 February 16, 2021 March 2, 2021 $ 0.055 $ 2,284 Q2 2021 May 3, 2021 May 14, 2021 May 27, 2021 $ 0.11 $ 4,580 In July 2021, the Company's Board of Directors declared a dividend under the program of $0.11 per share. See Note 1 9 , "Subsequent Events"

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table presents the computation of basic and diluted earnings per share (in thousands, except per share amounts): Three Months Ended Six Months Ended 2021 2020 2021 2020 Net income from continuing operations $ 104,517 $ 21,080 $ 130,252 $ 57,093 Net income from discontinued operations, net of tax — 993 — 1,285 Net income $ 104,517 $ 22,073 $ 130,252 $ 58,378 Weighted average common shares - basic 41,655 40,810 41,580 40,814 Dilutive effect of stock options and restricted stock units 2,017 735 1,976 872 Weighted average common shares - diluted 43,672 41,545 43,556 41,686 Basic earnings per share: Continuing operations $ 2.51 $ 0.52 $ 3.13 $ 1.40 Discontinued operations — 0.02 — 0.03 Basic earnings per share $ 2.51 $ 0.54 $ 3.13 $ 1.43 Diluted earnings per share: Continuing operations $ 2.39 $ 0.51 $ 2.99 $ 1.37 Discontinued operations — 0.02 — 0.03 Diluted earnings per share $ 2.39 $ 0.53 $ 2.99 $ 1.40 Potential shares of common stock that would have the effect of increasing diluted earnings per share or decreasing diluted loss per share are considered to be anti-dilutive and as such, these shares are not included in calculating diluted earnings per share. For the three and six months ended June 30, 2021, there were 0.1 million and 0.1 million, respectively, and for the three and six months ended June 30, 2020 , there were 2.3 million and 1.7 million, respectively, of potential shares of common stock excluded from the calculation of diluted earnings per share because their effect was anti-dilutive.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Segment information is prepared on the same basis that the Company's CODM reviews financial information for operational decision making purposes, including revenues, net revenue, gross margin, segment operating income and other items. On March 10, 2021, the Company acquired Flexiti, as described in Note 15, "Goodwill" and Note 16, "Acquisitions." Under ASC 280, Segment Reporting , Flexiti met the definition of a separate reportable segment. In conjunction with the acquisition, the Company made required disclosures for Flexiti as a separate reportable segment known as "Canada POS Lending," further described below. The Company also renamed the "Canada" reportable segment to the "Canada Direct Lending" reportable segment. Reportable Segments U.S. As of June 30, 2021, the Company operated a total of 190 U.S. retail locations and had an online presence in 35 states. Refer to Note 18, "Store Closures" for additional details related to recent store closures. The Company provides Revolving LOC loans and Installment loans, which include Single-Pay and vehicle title loans, check cashing, money transfer services, reloadable prepaid debit cards and a number of other ancillary financial products and services to its customers in the U.S. As disclosed in Note 16, "Acquisitions," the acquisition of Ad Astra closed in January 2020. The results of Ad Astra are included within the U.S. reporting segment. Canada Direct Lending. As of June 30, 2021, the Company operated a total of 201 stores across seven Canadian provinces and territories and had an online presence in five provinces. The Company provides Revolving LOC loans and Installment loans, which include Single-Pay loans, insurance products to Revolving LOC and Installment loan customers, check cashing, money transfer services, foreign currency exchange, reloadable prepaid debit cards, and a number of other ancillary financial products and services to its customers in Canada. Canada POS Lending. The Company serves Canadian customers through POS financing available at approximately 6,600 retail locations and online with nearly 2,100 merchant partners across ten provinces. The Company provides Revolving LOC loans and a number of other ancillary financial products to its customers in Canada. Results of operations for the six months ended June 30, 2021 from Canada POS Lending represent results from the date of acquisition, March 10, 2021 through June 30, 2021. The following table illustrates summarized financial information concerning reportable segments (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Revenues by segment: (1) U.S. $ 118,794 $ 137,320 $ 255,286 $ 359,088 Canada Direct Lending 61,880 45,189 120,320 104,227 Canada POS Lending 7,019 — 8,638 — Consolidated revenue $ 187,693 $ 182,509 $ 384,244 $ 463,315 Net revenues by segment: U.S. $ 85,172 $ 95,790 $ 195,608 $ 231,517 Canada Direct Lending 53,324 36,026 102,530 67,569 Canada POS Lending 4,032 — 4,796 — Consolidated net revenue $ 142,528 $ 131,816 $ 302,934 $ 299,086 Gross margin by segment: U.S. $ 47,246 $ 56,860 $ 118,386 $ 144,400 Canada Direct Lending 33,863 19,639 64,083 31,798 Canada POS Lending 3,542 — 4,194 — Consolidated gross margin $ 84,651 $ 76,499 $ 186,663 $ 176,198 Segment operating (loss) income: U.S. $ 123,277 $ 11,857 $ 138,008 $ 45,283 Canada Direct Lending 25,343 10,291 47,590 14,815 Canada POS Lending (9,931) — (12,730) — Consolidated operating income $ 138,689 $ 22,148 $ 172,868 $ 60,098 Expenditures for long-lived assets by segment: U.S. $ 2,162 $ 248 $ 4,824 $ 4,528 Canada Direct Lending 361 144 510 697 Canada POS Lending 2,112 — 2,531 — Consolidated expenditures for long-lived assets $ 4,635 $ 392 $ 7,865 $ 5,225 (1) For revenue by product, see Note 3, "Loans Receivable and Revenue." The following table provides the proportion of gross loans receivable by segment (in thousands): June 30, December 31, U.S. $ 186,511 $ 223,451 Canada Direct Lending 361,264 330,271 Canada POS Lending 221,453 — Total gross loans receivable $ 769,228 $ 553,722 The following table represents the Company's net long-lived assets, comprised of property and equipment, by segment. These amounts are aggregated on a legal entity basis and do not necessarily reflect where the asset is physically located (in thousands): June 30, December 31, U.S. $ 28,399 $ 36,258 Canada Direct Lending 22,270 23,491 Canada POS Lending 501 — Total net long-lived assets $ 51,170 $ 59,749 The Company's CODM does not review assets by segment for purposes of allocating resources or decision-making purposes; therefore, total assets by segment are not disclosed.

COMMITMENTS AND CONTENGENCIES

COMMITMENTS AND CONTENGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTENGENCIES	COMMITMENTS AND CONTINGENCIES Securities Litigation and Enforcement In December 2018, a putative securities fraud class action lawsuit was filed against the Company and its chief executive officer, chief financial officer and chief operating officer in the United States District Court for the District of Kansas, captioned Yellowdog Partners, LP v. CURO Group Holdings Corp., Donald F. Gayhardt, William Baker and Roger W. Dean , Civil Action No. 18-2662 (the "Yellowdog Action"). In May 2019, plaintiff filed a consolidated complaint naming the Company's founders and FFL as additional defendants. The complaint alleged that the Company and the individual defendants violated Section 10(b) of the Exchange Act and that certain defendants also violated Section 20(a) of the Exchange Act as "control persons" based on alleged misleading statements and omitted material information regarding the Company's efforts to transition the Canadian inventory of products from Installment loans to Revolving LOC loans. Plaintiff brought the claims on behalf of a class of investors who purchased Company common stock between April 27, 2018 and October 24, 2018. The Company's directors' and officers' insurance policy required the Company to pay the first $2.5 million in fees and settlement and the insurance carriers paid the remaining amounts. The Company recorded this $2.5 million of expense in 2019 and subsequently paid legal fees of $2.5 million. On December 18, 2020, the Court granted final approval of the $9.0 million settlement and dismissed the case with prejudice. For the three and six months ended June 30, 2021, there was no further expense related to the litigation. In June and July 2020, three shareholder derivative lawsuits were filed in the United States District Court for the District of Delaware against the Company, certain of its directors and officers, and in two of the three lawsuits, FFL. Plaintiffs generally allege the same underlying facts of the Yellowdog Action. In July 2021, the derivative lawsuits were voluntarily dismissed and Plaintiffs refiled two cases in the United States District Court for the District of Kansas. While the Company is vigorously contesting these lawsuits, it cannot determine the timing or nature of their ultimate resolution. The Company does not expect that these lawsuits will have a material adverse impact on the Company's results of operations or financial condition. City of Austin The Company was cited in July 2016 by the City of Austin, Texas for alleged violations of an Austin ordinance addressing products offered by CSOs, which regulates aspects of products offered under the Company's CAB program, including loan sizes and repayment terms. The Company believes that: (i) the Austin ordinance (similar to its counterparts elsewhere in Texas) conflicts with Texas state law and (ii) in any event, the Company's product complies with this ordinance, when the ordinance is properly construed. In 2017, the Austin Municipal Court agreed with the Company's position that this ordinance conflicts with Texas law and, accordingly, did not address the second argument. In September 2017, the Travis County Court reversed the Municipal Court’s decision and remanded the case for further proceedings. To date, a hearing and trial on the merits have not been scheduled. On May 15, 2020, the City of Austin proposed a second ordinance in direct response to a Texas Attorney General’s opinion which would arguably allow CSO’s to provide signature loans outside the regulatory authority of the Texas Office of Consumer Credit Commissioner and the City of Austin. This proposed ordinance became effective June 1, 2020, and implemented restrictions on CSO transactions and revised certain definitions included in the original Austin ordinance. These revisions potentially affect the foundation upon which the Company's previous arguments in municipal court were based. On June 8, 2020, another company within CURO's industry filed a Petition for Declaratory Relief, Application for Temporary Restraining Order, and Application for Temporary and Permanent Injunction against the City of Austin. The Temporary Restraining Order was granted on June 12, 2020, but was ultimately lifted on November 17, 2020. Subsequent to lifting the Temporary Restraining Order, the city of Austin notified the Company that it would begin auditing stores beginning in January 2021. In addition, the Company created and launched a new product during the second quarter of 2021. The city has since deferred these audits, and the Company is in preliminary discussions with the city to determine next steps and a potential resolution to the outstanding matters. On January 27, 2021, the City of Dallas adopted an ordinance identical to the second ordinance in the City of Austin. The Company does not anticipate having a final determination of the legality of its CAB program under either Austin ordinance (and similar ordinances in other Texas cities) in the near future. A final adverse decision could result in material monetary liability in Austin and elsewhere in Texas, and could force the Company to restructure the loans it originates in Austin and elsewhere in Texas.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Leases	LEASES Leases entered into by the Company are primarily for retail stores in certain U.S. states and Canadian provinces. Upon entering into an agreement, the Company determines if an arrangement is a lease. Typically, a contract constitutes a lease if it conveys the right to control the use of an identified property, plant or equipment (an identified asset) for a period of time in exchange for consideration. To determine whether a contract conveys the right to control the use of an identified asset for a period of time, the Company must assess whether, throughout the period of use, the customer has both (i) the right to obtain substantially all of the economic benefits from use of the identified asset and (ii) the right to direct the use of the identified asset. If the customer has the right to control the use of an identified asset for only a portion of the term of the contract, the contract contains a lease for that portion of the term. Leases classified as finance are immaterial to the Company as of June 30, 2021. Operating leases expire at various times through 2032. Operating leases are included in "Right of use asset - operating leases" and "Lease liability - operating leases" on the unaudited Condensed Consolidated Balance Sheets. The Company recognizes ROU assets and lease liabilities based on the present value of lease payments over the lease term at commencement date. The rate implicit in the Company's leases typically are not readily determinable. As a result, the Company uses its estimated incremental borrowing rate, as allowed by ASC 842, Leases , in determining the present value of lease payments. The incremental borrowing rate is based on internal and external information available at the lease commencement date and is determined using a portfolio approach (i.e., using the weighted average terms of all outstanding leases). This rate is the theoretical rate the Company would pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term as that of the lease portfolio. The Company uses quoted interest rates obtained from financial institutions as an input, adjusted for Company-specific factors, to derive the incremental borrowing rate as the discount rate for the leases. As new leases are added each period, the Company evaluates whether the incremental borrowing rate has changed. If the incremental borrowing rate has changed, the Company will apply the rate to new leases if not doing so would result in a material difference to the ROU asset and lease liability presented on the balance sheet. The majority of leases have an original term of five years plus two five-year renewal options. The Consumer Price Index is generally used in determining future lease payments and for purposes of calculating operating lease liabilities. Lease terms include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Most of the leases have escalation clauses and certain leases also require payment of period costs, including maintenance, insurance and property taxes. The Company has elected to combine lease and non-lease components and to exclude short-term leases, defined as having an initial term of 12 months or less, from the unaudited Condensed Consolidated Balance Sheets. Some of the leases are with related parties and have terms similar to the non-related party leases. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants. The following table summarizes the operating lease costs and other information for the three and six months ended June 30, 2021 and June 30, 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Operating lease costs: Third-Party $ 7,959 $ 7,576 $ 15,962 $ 15,221 Related-Party 849 845 1,696 1,691 Total operating lease costs $ 8,808 $ 8,421 $ 17,658 $ 16,912 Operating cash flow - Operating leases $ 18,303 $ 16,545 New ROU assets - Operating leases $ 4,964 $ 6,922 Weighted average remaining lease term - Operating leases 5.4 years 6.1 years Weighted average discount rate - Operating leases 9.4 % 10.3 % The following table summarizes the aggregate operating lease payments that the Company is contractually obligated to make under operating leases as of June 30, 2021 (in thousands): Third-Party Related-Party Total Remainder of 2021 $ 16,391 $ 1,899 $ 18,290 2022 30,144 3,678 33,822 2023 24,889 1,333 26,222 2024 19,137 973 20,110 2025 13,581 870 14,451 2026 9,483 883 10,366 Thereafter 21,239 1,794 23,033 Total 134,864 11,430 146,294 Less: Imputed interest (30,439) (2,440) (32,879) Operating lease liabilities $ 104,425 $ 8,990 $ 113,415 There are no material leases entered into subsequent to the balance sheet date.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Jun. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONSOn February 25, 2019, in accordance with the provisions of the U.K. Insolvency Act 1986 and as approved by the Boards of Directors of the U.K. Subsidiaries, insolvency practitioners from KPMG were appointed as Administrators for the U.K. Subsidiaries. The effect of the U.K. Subsidiaries’ entry into administration was to place their management, affairs, business and property under the direct control of the Administrators. Accordingly, the Company deconsolidated the U.K. Subsidiaries, which comprised the U.K. reportable operating segment, as of February 25, 2019 and classified them as Discontinued Operations for all periods presented. During the three and six months ended June 30, 2020, the Company received $1.3 million and $1.7 million, respectively, of disbursements from the Administrator related to the wind-down of the U.K. Subsidiaries.

GOODWILL

GOODWILL	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The change in the carrying amount of goodwill by operating segment for the six months ended June 30, 2021 was as follows (in thousands): U.S. Canada Direct Lending Canada POS Lending Total Goodwill at December 31, 2020 $ 105,922 $ 30,169 $ — $ 136,091 Acquisition (Note 16) — — 44,901 44,901 Foreign currency translation — 689 585 1,274 Measurement period adjustment — — (4,980) (4,980) Goodwill at June 30, 2021 $ 105,922 $ 30,858 $ 40,506 $ 177,286 The Company tests goodwill at least annually for potential impairment as of October 1 and more frequently if indicators are present or changes in circumstances suggest that impairment may exist. The indicators include, among others, declines in sales, earning or cash flows or the development of a material adverse change in business climate. The Company assesses goodwill for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment, referred to as a reporting unit. See Note 1, "Summary of Significant Accounting Policies and Nature of Operations" of the 2020 Form 10-K for additional information on the Company's policy for assessing goodwill for impairment. In the second quarter of 2021, the Company performed an interim review of triggering events for each reporting unit, which would indicate whether a quantitative or qualitative assessment of goodwill impairment was necessary. As a result of the interim triggering event review, the Company concluded an additional assessment was not necessary and did not record an impairment loss during the three months ended June 30, 2021. Flexiti Acquisition The Company completed the acquisition of Flexiti on March 10, 2021. Provisional goodwill was estimated at $44.9 million, based on the preliminary valuation. The Company recorded an additional $5.0 million in net assets acquired during the second quarter of 2021 as part of the measurement period, which caused a decrease in the provisional goodwill to be $40.5 million, net of the foreign currency translation impact, as of June 30, 2021, based on the excess of the purchase price of the business combination over the fair value of the acquired net assets. See Note 16, "Acquisitions"

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS Flexiti On March 10, 2021, the Company acquired 100% of the outstanding stock of Flexiti. The fair value of total consideration paid as part of the acquisition was comprised of $86.5 million in cash, $6.3 million in debt costs in conjunction with the acquisition and $20.6 million in contingent cash consideration subject to future operating metrics, including revenue less NCOs and originations. Flexiti provides POS financing solution to retailers across Canada and with the acquisition, will provide the Company capability and scale opportunity in Canada’s credit card and POS financing markets. It enhances the Company's long-term growth and financial and risk profiles, and allows access to the full spectrum of Canadian consumers by adding an established private label credit card platform and POS financing capabilities. The Company now reaches consumers in Canada through all the ways they access credit, directly both in-store and online, via credit cards or at the POS The Company began consolidating the financial results of Flexiti in the unaudited Condensed Consolidated Financial Statements on March 10, 2021. Flexiti contributed $4.0 million of net revenue and incurred $13.5 million of operating expenses during the three months ended June 30, 2021. This transaction has been accounted for using the acquisition method of accounting, which requires that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The Company was the acquirer for purposes of accounting for the business combination. The values assigned to the acquired assets and liabilities assumed are provisional based on the preliminary fair value estimates available as of the acquisition date. The values assigned to the assets acquired and liabilities assumed are based on preliminary estimates of fair value available as of the date of this Form 10-Q and may be adjusted during the measurement period of up to 12 months from the date of acquisition as further information becomes available. Any changes in the fair values of the assets acquired and liabilities assumed during the measurement period may result in adjustments to goodwill. The following table presents the preliminary purchase price allocation recorded in the Company’s Condensed Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on March 10, 2021 Measurement period adjustments Amounts acquired on March 10, 2021 (as adjusted) Assets Cash and cash equivalents $ 1,267 $ — $ 1,267 Gross loans receivable (1) 196,138 — 196,138 Prepaid expenses and other 687 — 687 Property and equipment 460 — 460 Right-of-use assets 616 — 616 Intangibles 50,876 3,572 54,448 Deferred tax assets 2,741 1,408 4,149 Total assets $ 252,785 $ 4,980 $ 257,765 Liabilities Accounts payable and accrued liabilities $ 9,356 $ — $ 9,356 Credit facilities 174,367 — 174,367 Lease liabilities 616 — 616 Total liabilities $ 184,339 $ — $ 184,339 Net assets acquired $ 68,446 $ 4,980 $ 73,426 Total consideration paid 113,347 113,347 Goodwill $ 44,901 $ (4,980) $ 39,921 (1) The gross contractual loans receivables as of March 10, 2021 were $208.6 million, of which the Company estimates $12.5 million will not be collected. We are in the process of refining the valuation of acquired assets and liabilities, including goodwill, and expect to finalize the purchase price allocation prior to March 31, 2022. During the three months ended June 30, 2021, the Company recorded a cumulative net measurement period adjustment that decreased goodwill by $5.0 million. The measurement period adjustment would have resulted in an insignificant increase in amortization expense related to the merchant relationships intangible asset during the three months ended March 31, 2021. The Company made these measurement period adjustments to reflect facts and circumstances that existed as of the acquisition date and did not result from intervening events subsequent to such date. As of June 30, 2021, the primary areas that remain preliminary relate to the valuation of certain loans receivable, intangible assets, and certain tax-related balances. The following table sets forth the components of identifiable intangible assets acquired, as adjusted for measurement period adjustments, and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Developed technology $ 31,827 5.0 years Merchant relationships 19,684 8.0 years Customer relationships 2,937 8.0 years Total identified intangible assets $ 54,448 Goodwill of $39.9 million represents the excess of the consideration paid over the fair value of the net tangible and intangible assets acquired. The goodwill was primarily attributed to expected synergies created with the Company’s future product offerings and the value of the assembled workforce. Goodwill and the intangibles from this transaction are not deductible for Canadian income tax purposes because this was a stock acquisition. In connection with the acquisition, the Company recognized contingent cash consideration of $20.6 million as of the acquisition date. The contingent consideration is based on Flexiti achieving certain operating metrics from April 1, 2021 through March 31, 2023, including revenue less NCOs and originations. Cash consideration can range from zero to $32.8 million over the period. Refer to Note 8, "Fair Value Measurements" for additional information regarding fair value inputs related to the contingent cash consideration. In connection with the acquisition, the Company also granted RSUs to Flexiti employees who joined the Company upon the effective date of the acquisition, with grant-date fair value totaling approximately $8.1 million. Of that total, $4.0 million relates to RSU contingent consideration structured similar to the contingent cash consideration described above. All RSU grants to Flexiti employees will be ratably recognized as stock-based compensation over the requisite service period of two years. Refer to Note 6, "Share-based Compensation" for further information related to these RSUs. The Company incurred costs related to this acquisition of $3.4 million that were recorded in Corporate, district and other expenses in the U.S. segment in the accompanying Condensed Consolidated Statement of Operations for the six months ended June 30, 2021. Ad Astra On January 3, 2020, the Company acquired 100% of the outstanding stock of Ad Astra, a related party at the time, for $14.4 million, net of cash received. Prior to the acquisition, Ad Astra had been the Company's exclusive provider of third-party collection services for owned and managed loans in the U.S. that are in later-stage delinquency. The Company began consolidating the financial results of this acquisition in the unaudited Condensed Consolidated Financial Statements on January 3, 2020. Subsequent to the acquisition, operating costs for Ad Astra are included within "Corporate, district and other expenses," consistent with presentation of other internal collection costs. Ad Astra incurred $2.6 million of operating expense during the six months ended June 30, 2021. The transaction was accounted for using the acquisition method of accounting, which requires that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The Company was the acquirer for purposes of accounting for the business combination. The values assigned to the assets acquired and liabilities assumed were based on their estimates of fair value available. The Company completed the determination of the fair values of the acquired identifiable assets and liabilities based on the information available in March 2020. The following table summarizes the allocation of the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: (in thousands) Amounts acquired on January 3, 2020 Assets Cash and cash equivalents $ 3,360 Accounts receivable 465 Property and equipment 358 Intangible assets 1,101 Goodwill 14,791 Operating lease asset 235 Total assets $ 20,310 Liabilities Accounts payable and accrued liabilities $ 2,264 Operating lease liabilities 235 Total liabilities $ 2,499 Total cash consideration transferred $ 17,811 Goodwill of $14.8 million represents the excess over the fair value of the net tangible and intangible assets acquired. The goodwill was primarily attributed to expected synergies created through cost and process efficiencies in the collections process. The total estimated tax-deductible Goodwill as a result of this transaction is $15.4 million.

SHARE REPURCHASE PROGRAM

SHARE REPURCHASE PROGRAM	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
SHARE REPURCHASE PROGRAM	SHARE REPURCHASE PROGRAM In May 2021, the Company's Board of Directors authorized a new share repurchase program for up to $50.0 million of its common stock. Under this program, the Company repurchased 104,487 shares of its common stock at an average price of $16.77 for a total cost of $1.8 million during the three and six months ended June 30, 2021. Refer to Note 19, "Subsequent Events" for repurchases during July 2021. In February 2020, the Company's Board of Directors authorized a repurchase program for up to $25.0 million of its common stock. Due to uncertainty caused by COVID-19, the Board terminated the program on March 15, 2020, prior to any material purchases having been made.

STORE CLOSURES

STORE CLOSURES	6 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
STORE CLOSURES	STORE CLOSURESDuring the three months ended June 30, 2021, CURO closed or did not renew leases for 19 U.S. stores in Illinois (8), Oregon (2), Colorado (2), Washington (1) and Texas (6). CURO exited Illinois given the legislative changes that eliminated its product offerings. The store closure decisions in other states were made after extensive analysis and in response to ongoing migration of customer transactions toward the online channel and the impact of COVID-19 on store traffic and profitability. CURO incurred $5.8 million of total one-time charges associated with the second quarter U.S. store closures as follows: (in thousands) Three Months Ended Store closure costs Severance and employee costs $ 940 Lease termination costs 565 Net accelerated depreciation and write-off of ROU assets and lease liabilities 4,258 Total store closure costs (1) $ 5,763 (1) All costs were recorded within "Corporate, district and other expenses" on the Statement of Operations and related to the U.S. reporting segment. In July 2021, CURO established a plan to close an additional 30 U.S. stores. Refer to Note 19 , " Subsequent Events " for further details regarding the third quarter 2021 store closures.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS 7.50% Senior Secured Notes On July 16, 2021, the Company priced its previously announced offering of 7.50% Senior Secured Notes, due 2028, and upsized the offering's aggregate principal amount from $700.0 million to $750.0 million. Closing is expected to occur to July 30, 2021. Interest on the 7.50% Senior Secured Notes is payable semiannually, in arrears, on February 1 and August 1, beginning February 1, 2022. The net proceeds from the sale of the 7.50% Senior Secured Notes will be used (i) to redeem the Company’s outstanding 8.25% Senior Secured Notes due 2025, (ii) to pay fees, expenses, premiums and accrued interest in connection therewith and (iii) for general corporate purposes. July 2021 U.S. Store Rationalization As part of the continuing evaluation of U.S. store performance in the first half of 2021, CURO made the decision in July 2021 to close an additional 30 U.S. stores in Texas (25), California (2), Louisiana (1), Nevada (1) and Tennessee (1). With these closures, the Company currently expects to incur $5.7 million of total one-time charges in the third quarter of 2021 consisting of (i) severance and employee costs of $2.5 million, (ii) lease termination costs of $0.9 million and (iii) net accelerated depreciation and write-off of ROU assets and liabilities of $2.3 million. Share Repurchase Program In July 2021, the Company repurchased 271,393 shares from July 1, 2021 through July 27, 2021 under the share repurchase program initiated in May 2021 as further discussed in Note 17, "Share Repurchase Program." The total value of shares repurchased was $4.5 million at an average price per share of $16.44. Dividend

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company has prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with U.S. GAAP, and with the accounting policies described in its 2020 Form 10-K. Interim results of operations are not necessarily indicative of results that might be expected for future interim periods or for the year ending December 31, 2021. Following the acquisition of Flexiti on March 10, 2021, the Company reports Flexiti operations as the "Canada POS Lending" segment throughout this Form 10-Q. Refer to Note 11, "Segment Reporting" for further information. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, although the Company believes that the disclosures are adequate to enable a reasonable understanding of the information presented. Additionally, the Company qualifies as an SRC for the year-to-date and quarter-to-date periods presented, which allows registrants to report information under scaled disclosure requirements. SRC status is determined on an annual basis as of the last business day of the most recently completed second fiscal quarter. Under these rules, the Company met the definition of an SRC until June 30, 2021. However, at the reevaluation of its status as of June 30, 2021, CURO no longer met SRC status and will be required to report under non-SRC registrant rules beginning with the first quarter of 2022.
Principles of Consolidation	Principles of Consolidation The unaudited Condensed Consolidated Financial Statements reflect the accounts of CURO and its direct and indirect subsidiaries, including Flexiti, which was acquired on March 10, 2021, and Ad Astra, which was acquired on January 3, 2020. Refer to Note 16, "Acquisitions" for further disclosures related to the acquisition of Flexiti and Ad Astra. Intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of EstimatesThe preparation of the unaudited Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions, including those impacted by COVID-19, that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements. Some estimates may also affect the reported amounts of revenues and expenses during the periods presented. Significant estimates that the Company made in the accompanying unaudited Condensed Consolidated Financial Statements include ALL, certain assumptions related to equity investments, goodwill and intangibles, accruals related to self-insurance, CSO liability for losses, estimated tax liabilities and the accounting for the acquisition of Flexiti. Actual results may differ from those estimates.
Acquisition of Flexiti	Acquisition of FlexitiOn March 10, 2021, CURO closed its acquisition of Flexiti, a POS and BNPL provider, in a transaction accounted for as a business combination.
Change in Accounting Principle Related to Equity Method Investment in Katapult	Change in Accounting Principle Related to Equity Method Investment in Katapult Katapult is an e-commerce focused FinTech company offering an innovative lease financing solution to consumers and enabling essential transactions at the merchant POS. CURO first invested in Katapult in 2017 as the Company identified multiple catalysts for Katapult's future success: an innovative e-commerce POS business model, a focus on the large and under-penetrated non-prime financing market and a clear and compelling value proposition for merchants and consumers. The Company accounts for its investment in Katapult under the equity method of accounting as of June 30, 2021. Refer to Note 8, "Fair Value Measurements" for further disclosures regarding the accounting of the Company's investment in Katapult. Historically, the Company reported income and loss from its equity method interest in Katapult on a two-month reporting lag. The merger agreement between Katapult and FinServ triggered a change in Katapult's control environment and reporting structure to coincide with SEC reporting requirements. As a result, during the first quarter of 2021, the Company applied a change in accounting principle to reflect the Company's share of Katapult's historical and ongoing results from a two-month reporting lag to a one-quarter reporting lag. The Company believes this change in accounting principle is preferable as it provides the Company with the ability to present the results of its equity method interest after Katapult’s results are publicly available and related internal controls have been completed. The Company has not retrospectively applied the change in accounting principle because the impact on the financial statements was immaterial for all periods presented.
Troubled Debt Restructuring	Troubled Debt RestructuringIf a borrower experiences financial difficulties, the Company may modify the terms of its loans receivable, known as TDRs. As a result of COVID-19 and our response to provide relief for customers through our Customer Care Program, we began modifying loans that qualified as TDRs beginning in the second quarter of 2020.
Loans Receivable on a Non-Accrual Basis	Loans Receivable on a Non-Accrual BasisThe Company may place loans receivable on non-accrual status due to statutory requirements or, if in management’s judgment, the timely collection of principal and interest becomes uncertain. After a loan is placed on non-accrual status, no further interest is accrued. Loans are not typically returned to accrual status and thus remain on non-accrual status until they are paid or charged-off. Payments are applied initially to any outstanding past due loan balances prior to current loan balances. The Company's policy for determining past due status is consistent with that of the Company's accrual loans, depending on the product.
Goodwill	Goodwill The annual impairment review for goodwill consists of performing a qualitative assessment to determine whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount, as a basis for determining whether or not further testing is required. The Company may elect to bypass the qualitative assessment and proceed directly to the two-step process, for any reporting unit, in any period. The Company can resume the qualitative assessment for any reporting unit in any subsequent period. If the Company determines, on the basis of qualitative factors, that it is more likely than not that the fair value of the reporting unit is less than the carrying amount, the Company will then apply a two-step process of (i) determining the fair value of the reporting unit and (ii) comparing it to the carrying value of the net assets allocated to the reporting unit. When performing the two-step process, if the fair value of the reporting unit exceeds its carrying value, no further analysis or write-down of goodwill is required. In the event the estimated fair value of a reporting unit is less than the carrying value, the Company would recognize an impairment loss equal to such excess, which could significantly and adversely impact reported results of operations and stockholders’ equity.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements ASU 2020-01 In January 2020, the FASB issued ASU 2020-01, Investments - Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) (ASU 2020-01). ASU 2020-01 clarifies the interaction of the accounting for equity securities under Topic 321, the accounting for equity method investments in Topic 323 and the accounting for certain forward contracts and purchased options in Topic 815. The Company adopted ASU 2020-01 as of January 1, 2021, which did not have a material impact on the unaudited Condensed Consolidated Financial Statements. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (Topic 740). The ASU intends to simplify various aspects related to accounting for income taxes and removes certain exceptions to the general principles in Topic 740. Additionally, the ASU clarifies and amends existing guidance to improve consistent application of its requirements. The Company adopted ASU 2019-12 as of January 1, 2021, which did not have a material impact on the Company's unaudited Condensed Consolidated Financial Statements. Recently Issued Accounting Pronouncements Not Yet Adopted ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and subsequent amendments to the guidance: ASU 2018-19 in November 2018, ASU 2019-04 in April 2019, ASU 2019-05 in May 2019, ASU 2019-10 and -11 in November 2019 and ASU 2020-02 in February 2020. The amended standard changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace the current “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For available-for-sale debt securities, entities will be required to record allowances rather than reduce the carrying amount, as they currently do under the other-than-temporary impairment model. The standard also simplifies the accounting model for purchased credit-impaired debt securities and loans. The amendment will affect loans, debt securities, trade receivables, net investments in leases, off-balance sheet credit exposures, reinsurance receivables and any other financial assets not excluded from the scope that have the contractual right to receive cash. ASU 2019-04 clarifies that equity instruments without readily determinable fair values for which an entity has elected the measurement alternative should be remeasured to fair value as of the date that an observable transaction occurred. ASU 2019-05 provides an option to irrevocably elect to measure certain individual financial assets at fair value instead of amortized cost. ASU 2019-10 amends the mandatory effective date for ASU 2016-13. The amendments are effective for fiscal years beginning after December 15, 2022 for entities that qualified as an SRC as of June 30, 2019, which the Company did. ASU 2019-11 provides clarity and improves the codification to ASU 2016-13. The amendments should be applied on either a prospective transition or modified-retrospective approach depending on the subtopic. Early adoption is permitted. The Company is evaluating its alternatives with respect to the available accounting methods under ASU 2016-13, including the fair value option. If the fair value option is not utilized, adoption of ASU 2016-13 will increase the allowance for credit losses, with a resulting negative adjustment to retained earnings on the date of adoption. The Company deferred the adoption of ASU 2016-13 as permitted under ASU 2019-10. The Company is currently assessing the impact that adoption of ASU 2016-13 will have on its financial statements. ASU 2020-04 and subsequent amendments In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform - Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides temporary optional expedients and exceptions to U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by this reference rate reform, if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Entities also can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform, if certain criteria are met. The guidance is effective upon issuance and generally can be applied through December 31, 2022. The FASB also issued ASU 2021-01, Reference Rate Reform (Topic 848) : Scope in January 2021. It clarifies that certain optional expedients and exceptions in Topic 848 apply to derivatives that are affected by the discounting transition. The amendments in this ASU affect the guidance in ASU 2020-04 and are effective in the same timeframe as ASU 2020-04. The Company does not expect the adoption of these ASUs to have a material impact on its financial statements.
Variable Interest Entities	The Company has determined that it is the primary beneficiary of the VIEs and is required to consolidate them. The Company includes the assets and liabilities related to the VIEs in the unaudited Condensed Consolidated Financial Statements. As required, the Company parenthetically discloses on the unaudited Condensed Consolidated Balance Sheets the VIEs' assets that can only be used to settle the VIEs' obligations and liabilities if the VIEs' creditors have no recourse against the Company's general credit.
Fair Value of Financial Instruments	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The Company is required to use valuation techniques that are consistent with the market approach, income approach and/or cost approach. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability based on observable market data obtained from independent sources, or unobservable, meaning those that reflect the Company's own judgement about the assumptions market participants would use in pricing the asset or liability based on the best information available for the specific circumstances. Accounting standards establish a three-level fair value hierarchy based upon the assumptions (inputs) used to price assets or liabilities. The hierarchy requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are listed below. Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has access to at the measurement date. Level 2 – Inputs include quoted market prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of the Carrying Amounts of Consolidated VIEs' Assets and Liabilities	The carrying amounts of consolidated VIEs' assets and liabilities associated with the Company's special purpose subsidiaries were as follows (in thousands): June 30, December 31, Assets Restricted cash $ 43,553 $ 31,994 Loans receivable, net 547,678 306,302 Intercompany receivable (1) 86,692 15,382 Prepaid expenses and other — 388 Deferred tax assets 108 105 Total Assets $ 678,031 $ 354,171 Liabilities Accounts payable and accrued liabilities $ 6,078 $ 34,055 Deferred revenue 109 136 Accrued interest 1,435 1,147 Debt 338,234 139,661 Total Liabilities $ 345,856 $ 174,999 (1) Intercompany receivable VIE balances eliminate upon consolidation.

LOANS RECEIVABLE AND REVENUE (T

LOANS RECEIVABLE AND REVENUE (Tables)	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
Summary of Revenue by Product	The following table summarizes revenue by product (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Revolving LOC $ 68,036 $ 56,736 $ 130,771 $ 127,718 Unsecured Installment 64,783 70,429 141,177 192,838 Secured Installment 12,821 19,401 27,848 45,687 Single-Pay 23,763 22,732 48,730 67,889 Total Installment 101,367 112,562 217,755 306,414 Ancillary 18,290 13,211 35,718 29,183 Total revenue (1) $ 187,693 $ 182,509 $ 384,244 $ 463,315 (1) Includes revenue from CSO programs of $34.9 million and $37.8 million for the three months ended June 30, 2021 and 2020, respectively, and $76.4 million and $105.8 million for the six months ended June 30, 2021 and 2020.
Summary of Loans Receivable by Product and Related Delinquent Loans	The following tables summarize loans receivable by product and the related delinquent loans receivable (in thousands): June 30, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 562,497 $ 65,603 $ 31,824 $ 38,760 $ 136,187 $ 698,684 Delinquent loans receivable 43,933 21,035 5,576 — 26,611 70,544 Total loans receivable 606,430 86,638 37,400 38,760 162,798 769,228 Less: allowance for losses (44,848) (16,701) (3,880) (2,432) (23,013) (67,861) Loans receivable, net $ 561,582 $ 69,937 $ 33,520 $ 36,328 $ 139,785 $ 701,367 (1) Of the $38.8 million of Single-Pay receivables, $10.0 million relate to mandated extended payment options for certain Canada Single-Pay loans. June 30, 2021 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 0-30 days past due $ 22,288 $ 8,474 $ 2,835 $ 11,309 $ 33,597 31-60 days past due 8,659 5,767 1,307 7,074 15,733 61 + days past due 12,986 6,794 1,434 8,228 21,214 Total delinquent loans receivable $ 43,933 $ 21,035 $ 5,576 $ 26,611 $ 70,544 December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 321,105 $ 78,235 $ 40,358 $ 43,780 $ 162,373 $ 483,478 Delinquent loans receivable 37,779 24,190 8,275 — 32,465 70,244 Total loans receivable 358,884 102,425 48,633 43,780 194,838 553,722 Less: allowance for losses (51,958) (24,073) (7,047) (3,084) (34,204) (86,162) Loans receivable, net $ 306,926 $ 78,352 $ 41,586 $ 40,696 $ 160,634 $ 467,560 (1) Of the $43.8 million of Single-Pay receivables, $11.2 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 0-30 days past due $ 17,517 $ 10,361 $ 3,764 $ 14,125 $ 31,642 31-60 days past due 9,276 7,124 2,199 9,323 18,599 61 + days past due 10,986 6,705 2,312 9,017 20,003 Total delinquent loans receivable $ 37,779 $ 24,190 $ 8,275 $ 32,465 $ 70,244 The following tables summarize loans Guaranteed by the Company under CSO programs and the related delinquent receivables (in thousands): June 30, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 29,981 $ 658 $ 30,639 Delinquent loans receivable Guaranteed by the Company 6,359 95 6,454 Total loans receivable Guaranteed by the Company 36,340 753 37,093 Less: Liability for losses on CSO lender-owned consumer loans (5,234) (31) (5,265) Loans receivable Guaranteed by the Company, net $ 31,106 $ 722 $ 31,828 June 30, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 0-30 days past due $ 5,574 $ 88 $ 5,662 31-60 days past due 625 4 629 61+ days past due 160 3 163 Total delinquent loans receivable $ 6,359 $ 95 $ 6,454 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 37,096 $ 775 $ 37,871 Delinquent loans receivable Guaranteed by the Company 6,079 155 6,234 Total loans receivable Guaranteed by the Company 43,175 930 44,105 Less: Liability for losses on CSO lender-owned consumer loans (7,160) (68) (7,228) Loans receivable Guaranteed by the Company, net $ 36,015 $ 862 $ 36,877 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 0-30 days past due $ 5,435 $ 103 $ 5,538 31-60 days past due 490 37 527 61 + days past due 154 15 169 Total delinquent loans receivable $ 6,079 $ 155 $ 6,234
Summary of Activity in Allowance for Loan Losses, Credit Services Organization Guarantee Liability	The following tables summarize activity in the ALL and the liability for losses on CSO lender-owned consumer loans in total (in thousands): Three Months Ended June 30, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 44,754 $ 20,394 $ 5,023 $ 2,217 $ 27,634 $ — $ 72,388 Charge-offs (24,487) (18,812) (4,384) (22,107) (45,303) (802) (70,592) Recoveries 7,280 5,383 2,216 17,574 25,173 378 32,831 Net charge-offs (17,207) (13,429) (2,168) (4,533) (20,130) (424) (37,761) Provision for losses 16,672 9,734 1,025 4,727 15,486 424 32,582 Effect of foreign currency translation 629 2 — 21 23 — 652 Balance, end of period $ 44,848 $ 16,701 $ 3,880 $ 2,432 $ 23,013 $ — $ 67,861 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 4,670 $ 57 $ — $ 4,727 $ — $ 4,727 Decrease in liability — (564) 26 — (538) — (538) Balance, end of period $ — $ 5,234 $ 31 $ — $ 5,265 $ — $ 5,265 Three Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 56,458 $ 28,965 $ 9,726 $ 4,693 $ 43,384 $ — $ 99,842 Charge-offs (37,784) (30,129) (11,747) (21,168) (63,044) (750) (101,578) Recoveries 6,100 7,019 2,961 21,766 31,746 398 38,244 Net charge-offs (31,684) (23,110) (8,786) 598 (31,298) (352) (63,334) Provision for losses 21,341 12,584 6,943 (2,588) 16,939 352 38,632 Effect of foreign currency translation 1,204 12 — 99 111 — 1,315 Balance, end of period $ 47,319 $ 18,451 $ 7,883 $ 2,802 $ 29,136 $ — $ 76,455 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 9,142 $ 47 $ — $ 9,189 $ — $ 9,189 Decrease in liability — 4,014 11 — 4,025 — 4,025 Balance, end of period $ — $ 5,128 $ 36 $ — $ 5,164 $ — $ 5,164 Six Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 51,958 $ 24,073 $ 7,047 $ 3,084 $ 34,204 $ — $ 86,162 Charge-offs (53,201) (39,937) (10,727) (44,040) (94,704) (1,656) (149,561) Recoveries 14,787 12,000 4,760 38,828 55,588 930 71,305 Net charge-offs (38,414) (27,937) (5,967) (5,212) (39,116) (726) (78,256) Provision for losses 30,474 20,559 2,800 4,520 27,879 726 59,079 Effect of foreign currency translation 830 6 — 40 46 — 876 Balance, end of period $ 44,848 $ 16,701 $ 3,880 $ 2,432 $ 23,013 $ — $ 67,861 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228 Decrease in liability — 1,926 37 — 1,963 — 1,963 Balance, end of period $ — $ 5,234 $ 31 $ — $ 5,265 $ — $ 5,265 Six Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 55,074 $ 35,587 $ 10,305 $ 5,869 $ 51,761 $ — $ 106,835 Charge-offs (81,293) (68,687) (24,857) (61,689) (155,233) (2,028) (238,554) Recoveries 12,511 12,802 5,870 51,770 70,442 977 83,930 Net charge-offs (68,782) (55,885) (18,987) (9,919) (84,791) (1,051) (154,624) Provision for losses 62,332 38,766 16,565 7,051 62,382 1,051 125,765 Effect of foreign currency translation (1,305) (17) — (199) (216) — (1,521) Balance, end of period $ 47,319 $ 18,451 $ 7,883 $ 2,802 $ 29,136 $ — $ 76,455 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 10,553 $ 70 $ — $ 10,623 $ — $ 10,623 Decrease in liability — 5,425 34 — 5,459 — 5,459 Balance, end of period $ — $ 5,128 $ 36 $ — $ 5,164 $ — $ 5,164
Financing Receivable, Troubled Debt Restructuring	The table below presents TDRs, which are related to the Customer Care Program implemented in response to COVID-19, included in gross loans receivable and the impairment included in the ALL (in thousands): As of June 30, 2021 As of Current TDR gross receivables $ 12,137 $ 13,563 Delinquent TDR gross receivables 4,293 6,309 Total TDR gross receivables 16,430 19,872 Less: Impairment included in the allowance for loan losses (2,455) (3,482) Less: Additional allowance (3,130) (4,497) Outstanding TDR receivables, net of impairment $ 10,845 $ 11,893 The tables below reflect loans modified and classified as TDRs during the periods presented (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Pre-modification TDR loans receivable $ 3,504 $ 24,069 $ 8,367 $ 24,069 Post-modification TDR loans receivable 3,197 21,390 7,472 21,390 Total concessions included in gross charge-offs $ 307 $ 2,679 $ 895 $ 2,679 The table below presents the Company's average outstanding TDR loans receivable, interest income recognized on TDR loans and number of TDR loans for the periods presented (dollars in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Average outstanding TDR loans receivable $ 16,967 $ 20,864 $ 17,936 $ 20,864 Interest income recognized 4,604 4,396 10,122 4,396 Number of TDR loans (1) 2,468 21,512 6,248 21,512 (1) Presented in ones

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Debt consisted of the following (in thousands): June 30, 2021 December 31, 2020 8.25% Senior Secured Notes $ 680,893 $ 680,000 Non-Recourse U.S. SPV Facility 44,489 43,586 Non-Recourse Canada SPV Facility 98,881 96,075 Non-Recourse Flexiti SPE Facility 194,864 — Debt $ 1,019,127 $ 819,661

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Restricted Stock Activity	A summary of the activity of time-based, market-based and performance-based unvested RSUs as of June 30, 2021 and changes during the six months ended June 30, 2021 are presented in the following table: Number of RSUs Time-Based Market-Based Performance-Based Weighted Average December 31, 2020 1,012,792 758,713 — $ 10.26 Granted 1,010,075 299,053 253,310 15.28 Vested (468,626) — — 11.06 Forfeited (42,737) (48,252) — 10.91 June 30, 2021 1,511,504 1,009,514 253,310 $ 12.93

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Not Measured at Fair Value	The table below presents the assets and liabilities that were carried at fair value on the unaudited Condensed Consolidated Balance Sheets at June 30, 2021 (in thousands): Estimated Fair Value Carrying Value June 30, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,838 $ 7,838 $ — $ — $ 7,838 Financial liabilities: Non-qualified deferred compensation plan $ 4,854 $ 4,854 $ — $ — $ 4,854 Contingent consideration related to acquisition 21,239 — — 21,239 21,239 The table below presents the assets and liabilities that were carried at fair value on the unaudited Condensed Consolidated Balance Sheets at December 31, 2020 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,140 $ 7,140 $ — $ — $ 7,140 Financial liabilities: Non-qualified deferred compensation plan $ 4,690 $ 4,690 $ — $ — $ 4,690 The table below presents the assets and liabilities that were not carried at fair value on the unaudited Condensed Consolidated Balance Sheets at June 30, 2021 (in thousands): Estimated Fair Value Carrying Value June 30, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 276,367 $ 276,367 $ — $ — $ 276,367 Restricted cash 69,299 69,299 — — 69,299 Loans receivable, net 701,367 — — 701,367 701,367 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 5,265 $ — $ — $ 5,265 $ 5,265 8.25% Senior Secured Notes 680,893 — 714,150 — 714,150 Non-Recourse U.S. SPV facility 44,489 — — 49,456 49,456 Non-Recourse Canada SPV facility 98,881 — — 100,209 100,209 Non-Recourse Flexiti SPE facility 194,864 — — 199,646 199,646 The table below presents the assets and liabilities that were not carried at fair value on the unaudited Condensed Consolidated Balance Sheets at December 31, 2020 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 213,343 $ 213,343 $ — $ — $ 213,343 Restricted cash 54,765 54,765 — — 54,765 Loans receivable, net 467,560 — — 467,560 467,560 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 7,228 $ — $ — $ 7,228 $ 7,228 8.25% Senior Secured Notes 680,000 — 646,000 — 646,000 Non-Recourse U.S. SPV facility 43,586 — — 49,456 49,456 Non-Recourse Canada SPV facility 96,075 — — 97,971 97,971
Summary of Equity Method Investments	The table below presents the Company's investment in Katapult (in thousands): Equity Method Investment Measurement Alternative (1) Total Investment in Katapult Balance at December 31, 2019 $ 10,068 $ — $ 10,068 Equity method (loss) - Q1 2020 (1,618) — (1,618) Balance at March 31, 2020 8,450 — 8,450 Equity method income - Q2 2020 741 741 Balance at June 30, 2020 9,191 — 9,191 Equity method income - Q3 2020 3,530 — 3,530 Accounting policy change for certain securities from equity method investment to measurement alternative (12,452) 12,452 — Purchases of common stock warrants and preferred shares 4,030 7,157 11,187 Balance at September 30, 2020 4,299 19,609 23,908 Equity method income - Q4 2020 1,893 — 1,893 Purchases of common stock 1,570 — 1,570 Balance at December 31, 2020 7,762 19,609 27,371 Equity method income - Q1 2021 546 — 546 Balance at March 31, 2021 8,308 19,609 27,917 Equity method income - Q2 2021 1,712 — 1,712 Conversion of investment (2) 6,481 (19,609) (13,128) Balance at June 30, 2021 $ 16,501 $ — $ 16,501 Classification as of December 31, 2020 Level 3, not carried at fair value Level 3, carried at measurement alternative Classification as of June 30, 2021 Level 3, not carried at fair value N/A (1) The Company elected to measure this equity security without a readily determinable fair value equal to its cost minus impairment. If the Company identifies an observable price change in orderly transactions for the identical or a similar investment of the same issuer, it will measure the equity security at fair value as of the date that the observable transaction occurred. (2) On June 9, 2021, Katapult completed its previously announced merger with FinServ. As required by the merger agreement, immediately prior to the completion of the merger, the Company converted all of its preferred shares and exercised all common stock warrants. Upon this transaction, the Company’s entire investment in Katapult is accounted for under the equity method of accounting. The Company then exchanged all common shares of Katapult, immediately prior to its merger with FinServ, for $146.9 million in cash and 18.9 million common shares of the resulting public company, Katapult (NASDAQ: KPLT). The Company recorded a related net gain of $135.4 million on its equity method investment in Katapult, based on the pro rata cost basis of the investment and the discharge of the guarantee provided, for the three months ended June 30, 2021.

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of Stockholders Equity	The following table summarizes the changes in stockholders' equity for the three and six months ended June 30, 2021 and 2020 (in thousands): Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings (Deficit) AOCI (1) Total Stockholders' Equity Shares Outstanding Par Value Balance at December 31, 2020 41,370,504 $ 9 $ (77,852) $ 79,812 $ 160,068 $ (30,132) $ 131,905 Net income — — — — 25,735 — 25,735 Foreign currency translation adjustment — — — — — 3,855 3,855 Dividends — — — — (2,368) — (2,368) Share based compensation expense — — — 2,683 — — 2,683 Proceeds from exercise of stock options 15,852 — — 48 — — 48 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 237,423 — — (1,668) — — (1,668) Balance at March 31, 2021 41,623,779 $ 9 $ (77,852) $ 80,875 $ 183,435 $ (26,277) $ 160,190 Net income — — — — 104,517 — 104,517 Foreign currency translation adjustment — — — — — 4,714 4,714 Dividends — — — — (4,582) — (4,582) Share based compensation expense — — — 3,467 — — 3,467 Proceeds from exercise of stock options 43,920 — — 191 — — 191 Repurchase of common stock (104,487) — (1,752) — — — (1,752) Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 116,329 — — (43) — — (43) Balance at June 30, 2021 41,679,541 $ 9 $ (79,604) $ 84,490 $ 283,370 $ (21,563) $ 266,702 (1) Accumulated other comprehensive income (loss) Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings (Deficit) AOCI (1) Total Stockholders' Equity Shares Outstanding Par Value Balance at December 31, 2019 41,156,224 $ 9 $ (72,343) $ 68,087 $ 93,423 $ (38,663) $ 50,513 Net income from continuing operations — — — — 36,013 — 36,013 Net income from discontinued operations — — — — 292 — 292 Foreign currency translation adjustment — — — — — (22,193) (22,193) Dividends — — — — (2,256) — (2,256) Share based compensation expense — — — 3,194 — — 3,194 Proceeds from exercise of stock options 42,094 — — 126 — — 126 Repurchase of common stock (540,762) — (5,509) — — — (5,509) Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 121,891 — — (609) — — (609) Balance at March 31, 2020 40,779,447 $ 9 $ (77,852) $ 70,798 $ 127,472 $ (60,856) $ 59,571 Net income from continuing operations — — — — 21,080 — 21,080 Net income from discontinued operations — — — — 993 — 993 Foreign currency translation adjustment — — — — — 10,261 10,261 Dividends — — — — (2,244) — (2,244) Share based compensation expense — — — 3,310 — — 3,310 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 105,098 — — (29) — — (29) Balances at June 30, 2020 40,884,545 $ 9 $ (77,852) $ 74,079 $ 147,301 $ (50,595) $ 92,942 (1) Accumulated other comprehensive income (loss)
Schedule of Dividends	The table below summarizes the Company's quarterly dividends for 2021. The dividend policy was first instituted during the first quarter of 2020. Dividends Paid Date of declaration Record date Date paid Dividend per share (in thousands) Q1 2021 February 4, 2021 February 16, 2021 March 2, 2021 $ 0.055 $ 2,284 Q2 2021 May 3, 2021 May 14, 2021 May 27, 2021 $ 0.11 $ 4,580

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table presents the computation of basic and diluted earnings per share (in thousands, except per share amounts): Three Months Ended Six Months Ended 2021 2020 2021 2020 Net income from continuing operations $ 104,517 $ 21,080 $ 130,252 $ 57,093 Net income from discontinued operations, net of tax — 993 — 1,285 Net income $ 104,517 $ 22,073 $ 130,252 $ 58,378 Weighted average common shares - basic 41,655 40,810 41,580 40,814 Dilutive effect of stock options and restricted stock units 2,017 735 1,976 872 Weighted average common shares - diluted 43,672 41,545 43,556 41,686 Basic earnings per share: Continuing operations $ 2.51 $ 0.52 $ 3.13 $ 1.40 Discontinued operations — 0.02 — 0.03 Basic earnings per share $ 2.51 $ 0.54 $ 3.13 $ 1.43 Diluted earnings per share: Continuing operations $ 2.39 $ 0.51 $ 2.99 $ 1.37 Discontinued operations — 0.02 — 0.03 Diluted earnings per share $ 2.39 $ 0.53 $ 2.99 $ 1.40

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Summary of Financial Information by Segment	The following table illustrates summarized financial information concerning reportable segments (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Revenues by segment: (1) U.S. $ 118,794 $ 137,320 $ 255,286 $ 359,088 Canada Direct Lending 61,880 45,189 120,320 104,227 Canada POS Lending 7,019 — 8,638 — Consolidated revenue $ 187,693 $ 182,509 $ 384,244 $ 463,315 Net revenues by segment: U.S. $ 85,172 $ 95,790 $ 195,608 $ 231,517 Canada Direct Lending 53,324 36,026 102,530 67,569 Canada POS Lending 4,032 — 4,796 — Consolidated net revenue $ 142,528 $ 131,816 $ 302,934 $ 299,086 Gross margin by segment: U.S. $ 47,246 $ 56,860 $ 118,386 $ 144,400 Canada Direct Lending 33,863 19,639 64,083 31,798 Canada POS Lending 3,542 — 4,194 — Consolidated gross margin $ 84,651 $ 76,499 $ 186,663 $ 176,198 Segment operating (loss) income: U.S. $ 123,277 $ 11,857 $ 138,008 $ 45,283 Canada Direct Lending 25,343 10,291 47,590 14,815 Canada POS Lending (9,931) — (12,730) — Consolidated operating income $ 138,689 $ 22,148 $ 172,868 $ 60,098 Expenditures for long-lived assets by segment: U.S. $ 2,162 $ 248 $ 4,824 $ 4,528 Canada Direct Lending 361 144 510 697 Canada POS Lending 2,112 — 2,531 — Consolidated expenditures for long-lived assets $ 4,635 $ 392 $ 7,865 $ 5,225 (1) For revenue by product, see Note 3, "Loans Receivable and Revenue." The following table provides the proportion of gross loans receivable by segment (in thousands): June 30, December 31, U.S. $ 186,511 $ 223,451 Canada Direct Lending 361,264 330,271 Canada POS Lending 221,453 — Total gross loans receivable $ 769,228 $ 553,722
Summary of Long-lived Assets by Geographic Region	The following table represents the Company's net long-lived assets, comprised of property and equipment, by segment. These amounts are aggregated on a legal entity basis and do not necessarily reflect where the asset is physically located (in thousands): June 30, December 31, U.S. $ 28,399 $ 36,258 Canada Direct Lending 22,270 23,491 Canada POS Lending 501 — Total net long-lived assets $ 51,170 $ 59,749

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Summary of Operating Lease Costs	The following table summarizes the operating lease costs and other information for the three and six months ended June 30, 2021 and June 30, 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Operating lease costs: Third-Party $ 7,959 $ 7,576 $ 15,962 $ 15,221 Related-Party 849 845 1,696 1,691 Total operating lease costs $ 8,808 $ 8,421 $ 17,658 $ 16,912 Operating cash flow - Operating leases $ 18,303 $ 16,545 New ROU assets - Operating leases $ 4,964 $ 6,922 Weighted average remaining lease term - Operating leases 5.4 years 6.1 years Weighted average discount rate - Operating leases 9.4 % 10.3 %
Summary of Future Minimum Lease Payments, ASC 842	The following table summarizes the aggregate operating lease payments that the Company is contractually obligated to make under operating leases as of June 30, 2021 (in thousands): Third-Party Related-Party Total Remainder of 2021 $ 16,391 $ 1,899 $ 18,290 2022 30,144 3,678 33,822 2023 24,889 1,333 26,222 2024 19,137 973 20,110 2025 13,581 870 14,451 2026 9,483 883 10,366 Thereafter 21,239 1,794 23,033 Total 134,864 11,430 146,294 Less: Imputed interest (30,439) (2,440) (32,879) Operating lease liabilities $ 104,425 $ 8,990 $ 113,415

GOODWILL (Tables)

GOODWILL (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The change in the carrying amount of goodwill by operating segment for the six months ended June 30, 2021 was as follows (in thousands): U.S. Canada Direct Lending Canada POS Lending Total Goodwill at December 31, 2020 $ 105,922 $ 30,169 $ — $ 136,091 Acquisition (Note 16) — — 44,901 44,901 Foreign currency translation — 689 585 1,274 Measurement period adjustment — — (4,980) (4,980) Goodwill at June 30, 2021 $ 105,922 $ 30,858 $ 40,506 $ 177,286

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table presents the preliminary purchase price allocation recorded in the Company’s Condensed Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on March 10, 2021 Measurement period adjustments Amounts acquired on March 10, 2021 (as adjusted) Assets Cash and cash equivalents $ 1,267 $ — $ 1,267 Gross loans receivable (1) 196,138 — 196,138 Prepaid expenses and other 687 — 687 Property and equipment 460 — 460 Right-of-use assets 616 — 616 Intangibles 50,876 3,572 54,448 Deferred tax assets 2,741 1,408 4,149 Total assets $ 252,785 $ 4,980 $ 257,765 Liabilities Accounts payable and accrued liabilities $ 9,356 $ — $ 9,356 Credit facilities 174,367 — 174,367 Lease liabilities 616 — 616 Total liabilities $ 184,339 $ — $ 184,339 Net assets acquired $ 68,446 $ 4,980 $ 73,426 Total consideration paid 113,347 113,347 Goodwill $ 44,901 $ (4,980) $ 39,921 (1) The gross contractual loans receivables as of March 10, 2021 were $208.6 million, of which the Company estimates $12.5 million will not be collected. The following table sets forth the components of identifiable intangible assets acquired, as adjusted for measurement period adjustments, and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Developed technology $ 31,827 5.0 years Merchant relationships 19,684 8.0 years Customer relationships 2,937 8.0 years Total identified intangible assets $ 54,448 The following table summarizes the allocation of the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: (in thousands) Amounts acquired on January 3, 2020 Assets Cash and cash equivalents $ 3,360 Accounts receivable 465 Property and equipment 358 Intangible assets 1,101 Goodwill 14,791 Operating lease asset 235 Total assets $ 20,310 Liabilities Accounts payable and accrued liabilities $ 2,264 Operating lease liabilities 235 Total liabilities $ 2,499 Total cash consideration transferred $ 17,811

STORE CLOSURES (Tables)

STORE CLOSURES (Tables)	6 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
Schedule of Store Closure	CURO incurred $5.8 million of total one-time charges associated with the second quarter U.S. store closures as follows: (in thousands) Three Months Ended Store closure costs Severance and employee costs $ 940 Lease termination costs 565 Net accelerated depreciation and write-off of ROU assets and lease liabilities 4,258 Total store closure costs (1) $ 5,763 (1) All costs were recorded within "Corporate, district and other expenses" on the Statement of Operations and related to the U.S. reporting segment.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS (Details)	3 Months Ended			8 Months Ended
	Jun. 30, 2021USD ($)	Mar. 31, 2021	Dec. 31, 2020reporting_unit	Aug. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of reporting units | reporting_unit			2
Loss on impairment of goodwill | $	$ 0
Katapult
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lag period		2 months		2 months

VARIABLE INTEREST ENTITIES - Ca

VARIABLE INTEREST ENTITIES - Carrying Amounts of Consolidated VIE Assets and Liabilities (Details) $ in Thousands	Jun. 30, 2021USD ($)facility	Dec. 31, 2020USD ($)	Jun. 30, 2020USD ($)
Assets
Restricted cash	$ 69,299	$ 54,765	$ 63,274
Loans receivable, net	701,367	467,560
Prepaid expenses and other	31,209	27,994
Deferred tax assets	6,264	0
Total Assets	1,544,465	1,182,986
Liabilities
Accounts payable and accrued liabilities	64,406	49,624
Deferred revenue	10,394	5,394
Accrued interest	20,411	20,123
Debt	1,019,127	819,661
Total Liabilities	$ 1,277,763	1,051,081
Variable Interest Entity
Variable Interest Entity [Line Items]
Number of credit facilities held | facility	3
Assets
Restricted cash	$ 43,553	31,994	$ 39,248
Loans receivable, net	547,678	306,302
Intercompany receivable	86,692	15,382
Prepaid expenses and other	0	388
Deferred tax assets	108	105
Total Assets	678,031	354,171
Liabilities
Accounts payable and accrued liabilities	6,078	34,055
Deferred revenue	109	136
Accrued interest	1,435	1,147
Debt	338,234	139,661
Total Liabilities	$ 345,856	$ 174,999

LOANS RECEIVABLE AND REVENUE -

LOANS RECEIVABLE AND REVENUE - Narrative (Details) - Consumer Portfolio Segment $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)contract	Jun. 30, 2020USD ($)contract	Jun. 30, 2021USD ($)contract	Jun. 30, 2020USD ($)contract	Dec. 31, 2020USD ($)
Credit Services Organization Programs
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs that were charged off	$ 3.3	$ 0.9	$ 8.1	$ 0.9
Number of TDR loans | contract	2,468	21,512	6,248	21,512
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Percent of revenues	1.00%		1.00%
Loans classified as nonaccrual	$ 4.2		$ 4.2		$ 4.4
Revolving LOC
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loans classified as nonaccrual	5.1		5.1		$ 6.2
Revolving LOC | Credit Services Organization Programs
Financing Receivable, Troubled Debt Restructuring [Line Items]
Commitment to lend additional funds	$ 2		$ 2

LOANS RECEIVABLE AND REVENUE _2

LOANS RECEIVABLE AND REVENUE - Revenue by Product (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue from External Customer [Line Items]
Revenue	$ 187,693	$ 182,509	$ 384,244	$ 463,315
Credit Services Organization Programs
Revenue from External Customer [Line Items]
Revenue	34,900	37,800	76,400	105,800
Consumer Portfolio Segment | Revolving LOC
Revenue from External Customer [Line Items]
Revenue	68,036	56,736	130,771	127,718
Consumer Portfolio Segment | Total Installment
Revenue from External Customer [Line Items]
Revenue	101,367	112,562	217,755	306,414
Consumer Portfolio Segment | Unsecured Installment
Revenue from External Customer [Line Items]
Revenue	64,783	70,429	141,177	192,838
Consumer Portfolio Segment | Secured Installment
Revenue from External Customer [Line Items]
Revenue	12,821	19,401	27,848	45,687
Consumer Portfolio Segment | Single-Pay
Revenue from External Customer [Line Items]
Revenue	23,763	22,732	48,730	67,889
Ancillary
Revenue from External Customer [Line Items]
Revenue	$ 18,290	$ 13,211	$ 35,718	$ 29,183

LOANS RECEIVABLE AND REVENUE _3

LOANS RECEIVABLE AND REVENUE - Loans Receivable by Product and Delinquency (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	$ 769,228	$ 553,722
Less: allowance for losses	(67,861)	(86,162)
Loans receivable, net	701,367	467,560
Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	698,684	483,478
Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	70,544	70,244
Consumer Portfolio Segment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	70,544	70,244
Consumer Portfolio Segment | Revolving LOC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	606,430	358,884
Less: allowance for losses	(44,848)	(51,958)
Loans receivable, net	561,582	306,926
Consumer Portfolio Segment | Revolving LOC | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	562,497	321,105
Consumer Portfolio Segment | Revolving LOC | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	43,933	37,779
Consumer Portfolio Segment | Total Installment - Company Owned
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	162,798	194,838
Less: allowance for losses	(23,013)	(34,204)
Loans receivable, net	139,785	160,634
Consumer Portfolio Segment | Total Installment - Company Owned | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	136,187	162,373
Consumer Portfolio Segment | Total Installment - Company Owned | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	26,611	32,465
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	86,638	102,425
Less: allowance for losses	(16,701)	(24,073)
Loans receivable, net	69,937	78,352
Consumer Portfolio Segment | Unsecured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	65,603	78,235
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	21,035	24,190
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	37,400	48,633
Less: allowance for losses	(3,880)	(7,047)
Loans receivable, net	33,520	41,586
Consumer Portfolio Segment | Secured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	31,824	40,358
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	5,576	8,275
Consumer Portfolio Segment | Single-Pay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	38,760	43,780
Less: allowance for losses	(2,432)	(3,084)
Loans receivable, net	36,328	40,696
Consumer Portfolio Segment | Single-Pay | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	38,760	43,780
Consumer Portfolio Segment | Single-Pay | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	0	0
Consumer Portfolio Segment | Single-Pay | Canada
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	$ 10,000	$ 11,200

LOANS RECEIVABLE AND REVENUE _4

LOANS RECEIVABLE AND REVENUE - Delinquent Loans - Aging Analysis (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	$ 769,228	$ 553,722
Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	70,544	70,244
Consumer Portfolio Segment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	70,544	70,244
Consumer Portfolio Segment | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	33,597	31,642
Consumer Portfolio Segment | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	15,733	18,599
Consumer Portfolio Segment | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	21,214	20,003
Consumer Portfolio Segment | Revolving LOC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	606,430	358,884
Consumer Portfolio Segment | Revolving LOC | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	43,933	37,779
Consumer Portfolio Segment | Revolving LOC | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	22,288	17,517
Consumer Portfolio Segment | Revolving LOC | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	8,659	9,276
Consumer Portfolio Segment | Revolving LOC | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	12,986	10,986
Consumer Portfolio Segment | Total Installment - Company Owned
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	162,798	194,838
Consumer Portfolio Segment | Total Installment - Company Owned | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	26,611	32,465
Consumer Portfolio Segment | Total Installment - Company Owned | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	11,309	14,125
Consumer Portfolio Segment | Total Installment - Company Owned | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	7,074	9,323
Consumer Portfolio Segment | Total Installment - Company Owned | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	8,228	9,017
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	86,638	102,425
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	21,035	24,190
Consumer Portfolio Segment | Unsecured Installment | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	8,474	10,361
Consumer Portfolio Segment | Unsecured Installment | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	5,767	7,124
Consumer Portfolio Segment | Unsecured Installment | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	6,794	6,705
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	37,400	48,633
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	5,576	8,275
Consumer Portfolio Segment | Secured Installment | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	2,835	3,764
Consumer Portfolio Segment | Secured Installment | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,307	2,199
Consumer Portfolio Segment | Secured Installment | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	$ 1,434	$ 2,312

LOANS RECEIVABLE AND REVENUE _5

LOANS RECEIVABLE AND REVENUE - Loans Receivable by Product, Credit Services Organization (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company	$ 30,639		$ 37,871
Delinquent loans receivable Guaranteed by the Company	6,454		6,234
Total loans receivable Guaranteed by the Company	37,093		44,105
Less: Liability for losses on CSO lender-owned consumer loans	(5,265)		(7,228)
Loans receivable Guaranteed by the Company, net	31,828		36,877
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Liability for losses on CSO lender-owned consumer loans	(5,265)	$ (4,727)	(7,228)	$ (5,164)	$ (9,189)	$ (10,623)
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company	29,981		37,096
Delinquent loans receivable Guaranteed by the Company	6,359		6,079
Total loans receivable Guaranteed by the Company	36,340		43,175
Less: Liability for losses on CSO lender-owned consumer loans	(5,234)	(4,670)	(7,160)	(5,128)	(9,142)	(10,553)
Loans receivable Guaranteed by the Company, net	31,106		36,015
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company	658		775
Delinquent loans receivable Guaranteed by the Company	95		155
Total loans receivable Guaranteed by the Company	753		930
Less: Liability for losses on CSO lender-owned consumer loans	(31)	$ (57)	(68)	$ (36)	$ (47)	$ (70)
Loans receivable Guaranteed by the Company, net	$ 722		$ 862

LOANS RECEIVABLE AND REVENUE _6

LOANS RECEIVABLE AND REVENUE - Delinquent Loans, Credit Services Organization - Aging Analysis (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	$ 37,093	$ 44,105
Consumer Portfolio Segment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	6,454	6,234
Consumer Portfolio Segment | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	5,662	5,538
Consumer Portfolio Segment | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	629	527
Consumer Portfolio Segment | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	163	169
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	36,340	43,175
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	6,359	6,079
Consumer Portfolio Segment | Unsecured Installment | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	5,574	5,435
Consumer Portfolio Segment | Unsecured Installment | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	625	490
Consumer Portfolio Segment | Unsecured Installment | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	160	154
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	753	930
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	95	155
Consumer Portfolio Segment | Secured Installment | 0-30 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	88	103
Consumer Portfolio Segment | Secured Installment | 31-60 days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	4	37
Consumer Portfolio Segment | Secured Installment | 61 + days past due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable Guaranteed by the Company	$ 3	$ 15

LOANS RECEIVABLE AND REVENUE _7

LOANS RECEIVABLE AND REVENUE - Allowance For Doubtful Accounts - CSO Guarantee Liability (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Allowance for loan losses:
Provision for loan losses	$ 45,165	$ 50,693	$ 81,310	$ 164,229
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period			7,228
Balance, end of period	5,265		5,265
Consumer Portfolio Segment
Allowance for loan losses:
Balance, beginning of period	72,388	99,842	86,162	106,835
Charge-offs	(70,592)	(101,578)	(149,561)	(238,554)
Recoveries	32,831	38,244	71,305	83,930
Net charge-offs	(37,761)	(63,334)	(78,256)	(154,624)
Provision for loan losses	32,582	38,632	59,079	125,765
Effect of foreign currency translation	652	1,315	876	(1,521)
Balance, end of period	67,861	76,455	67,861	76,455
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	4,727	9,189	7,228	10,623
Decrease in liability	(538)	4,025	1,963	5,459
Balance, end of period	5,265	5,164	5,265	5,164
Consumer Portfolio Segment | Revolving LOC
Allowance for loan losses:
Balance, beginning of period	44,754	56,458	51,958	55,074
Charge-offs	(24,487)	(37,784)	(53,201)	(81,293)
Recoveries	7,280	6,100	14,787	12,511
Net charge-offs	(17,207)	(31,684)	(38,414)	(68,782)
Provision for loan losses	16,672	21,341	30,474	62,332
Effect of foreign currency translation	629	1,204	830	(1,305)
Balance, end of period	44,848	47,319	44,848	47,319
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0	0	0
Decrease in liability	0	0	0	0
Balance, end of period	0	0	0	0
Consumer Portfolio Segment | Total Installment
Allowance for loan losses:
Balance, beginning of period	27,634	43,384	34,204	51,761
Charge-offs	(45,303)	(63,044)	(94,704)	(155,233)
Recoveries	25,173	31,746	55,588	70,442
Net charge-offs	(20,130)	(31,298)	(39,116)	(84,791)
Provision for loan losses	15,486	16,939	27,879	62,382
Effect of foreign currency translation	23	111	46	(216)
Balance, end of period	23,013	29,136	23,013	29,136
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	4,727	9,189	7,228	10,623
Decrease in liability	(538)	4,025	1,963	5,459
Balance, end of period	5,265	5,164	5,265	5,164
Consumer Portfolio Segment | Unsecured Installment
Allowance for loan losses:
Balance, beginning of period	20,394	28,965	24,073	35,587
Charge-offs	(18,812)	(30,129)	(39,937)	(68,687)
Recoveries	5,383	7,019	12,000	12,802
Net charge-offs	(13,429)	(23,110)	(27,937)	(55,885)
Provision for loan losses	9,734	12,584	20,559	38,766
Effect of foreign currency translation	2	12	6	(17)
Balance, end of period	16,701	18,451	16,701	18,451
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	4,670	9,142	7,160	10,553
Decrease in liability	(564)	4,014	1,926	5,425
Balance, end of period	5,234	5,128	5,234	5,128
Consumer Portfolio Segment | Secured Installment
Allowance for loan losses:
Balance, beginning of period	5,023	9,726	7,047	10,305
Charge-offs	(4,384)	(11,747)	(10,727)	(24,857)
Recoveries	2,216	2,961	4,760	5,870
Net charge-offs	(2,168)	(8,786)	(5,967)	(18,987)
Provision for loan losses	1,025	6,943	2,800	16,565
Effect of foreign currency translation	0	0	0	0
Balance, end of period	3,880	7,883	3,880	7,883
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	57	47	68	70
Decrease in liability	26	11	37	34
Balance, end of period	31	36	31	36
Consumer Portfolio Segment | Single-Pay
Allowance for loan losses:
Balance, beginning of period	2,217	4,693	3,084	5,869
Charge-offs	(22,107)	(21,168)	(44,040)	(61,689)
Recoveries	17,574	21,766	38,828	51,770
Net charge-offs	(4,533)	598	(5,212)	(9,919)
Provision for loan losses	4,727	(2,588)	4,520	7,051
Effect of foreign currency translation	21	99	40	(199)
Balance, end of period	2,432	2,802	2,432	2,802
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0	0	0
Decrease in liability	0	0	0	0
Balance, end of period	0	0	0	0
Consumer Portfolio Segment | Other
Allowance for loan losses:
Balance, beginning of period	0	0	0	0
Charge-offs	(802)	(750)	(1,656)	(2,028)
Recoveries	378	398	930	977
Net charge-offs	(424)	(352)	(726)	(1,051)
Provision for loan losses	424	352	726	1,051
Effect of foreign currency translation	0	0	0	0
Balance, end of period	0	0	0	0
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0	0	0
Decrease in liability	0	0	0	0
Balance, end of period	$ 0	$ 0	$ 0	$ 0

LOANS RECEIVABLE AND REVENUE _8

LOANS RECEIVABLE AND REVENUE - TDR Loans Receivable (Details) - Consumer Portfolio Segment - Credit Services Organization Programs - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total TDR gross receivables	$ 16,430	$ 19,872
Less: Impairment included in the allowance for loan losses	(2,455)	(3,482)
Less: Additional allowance	(3,130)	(4,497)
Outstanding TDR receivables, net of impairment	10,845	11,893
Current loans receivable
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total TDR gross receivables	12,137	13,563
Delinquent loans receivable
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total TDR gross receivables	$ 4,293	$ 6,309

LOANS RECEIVABLE AND REVENUE _9

LOANS RECEIVABLE AND REVENUE - New Loans Modified and Classified as TDRs (Details) - Consumer Portfolio Segment - Credit Services Organization Programs - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-modification TDR loans receivable	$ 3,504	$ 24,069	$ 8,367	$ 24,069
Post-modification TDR loans receivable	3,197	21,390	7,472	21,390
Total concessions included in gross charge-offs	$ 307	$ 2,679	$ 895	$ 2,679

LOANS RECEIVABLE AND REVENUE_10

LOANS RECEIVABLE AND REVENUE - Outstanding TDR Loans Receivable and Interest Income (Details) - Credit Services Organization Programs - Consumer Portfolio Segment $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)contract	Jun. 30, 2020USD ($)contract	Jun. 30, 2021USD ($)contract	Jun. 30, 2020USD ($)contract
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average outstanding TDR loans receivable	$ 16,967	$ 20,864	$ 17,936	$ 20,864
Interest income recognized	$ 4,604	$ 4,396	$ 10,122	$ 4,396
Number of TDR loans | contract	2,468	21,512	6,248	21,512

CREDIT SERVICES ORGANIZATION (D

CREDIT SERVICES ORGANIZATION (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit services organization, fees receivable	$ 4,300	$ 5,000
Guarantor obligations, maximum exposure, undiscounted	30,300	36,600
Liability for losses on CSO lender-owned consumer loans	5,265	7,228
Amounts placed in collateral accounts	$ 4,400	$ 5,500
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
CSO program loan terms	6 months

DEBT - Schedule of Long Term De

DEBT - Schedule of Long Term Debt (Details) $ in Thousands, $ in Millions	Jun. 30, 2021USD ($)	Jun. 30, 2021CAD ($)	Dec. 31, 2020USD ($)	Aug. 31, 2018
Debt Instrument [Line Items]
Debt	$ 1,019,127		$ 819,661
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility
Debt Instrument [Line Items]
Debt	$ 194,864		$ 0
Senior Notes | 8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate	8.25%	8.25%	8.25%	8.25%
Debt	$ 680,893		$ 680,000
Line of Credit | Non-Recourse U.S. SPV facility
Debt Instrument [Line Items]
Debt	44,500
Line of Credit | Revolving Credit Facility | Non-Recourse U.S. SPV facility
Debt Instrument [Line Items]
Debt	44,489		43,586
Line of Credit | Revolving Credit Facility | Non-Recourse Canada SPV Facility
Debt Instrument [Line Items]
Debt	98,881	$ 98.9	$ 96,075
Line of Credit | Revolving Credit Facility | Non-Recourse Flexiti SPE Facility
Debt Instrument [Line Items]
Debt	$ 194,900

DEBT - Senior Secured Notes (De

DEBT - Senior Secured Notes (Details) - Senior Notes - USD ($)	Jul. 16, 2021	Jul. 15, 2021	Jun. 30, 2021	Dec. 31, 2020	Aug. 31, 2018
Subsequent Event
Line of Credit Facility [Line Items]
Stated interest rate	7.50%
8.25% Senior Secured Notes
Line of Credit Facility [Line Items]
Stated interest rate			8.25%	8.25%	8.25%
Debt instrument, face amount					$ 690,000,000
Capitalized financing costs					$ 9,100,000
8.25% Senior Secured Notes | Subsequent Event
Line of Credit Facility [Line Items]
Stated interest rate	8.25%
Secured Notes Due 2028 | Subsequent Event
Line of Credit Facility [Line Items]
Stated interest rate	7.50%
Debt instrument, face amount	$ 750,000,000	$ 700,000,000

DEBT - Non-Recourse U.S. SPV Fa

DEBT - Non-Recourse U.S. SPV Facility (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jul. 31, 2020
Debt Instrument [Line Items]
Debt	$ 1,019,127	$ 819,661
Non-Recourse U.S. SPV facility | Line of Credit
Debt Instrument [Line Items]
Debt	44,500
Deferred financing costs	$ 5,000
Non-Recourse U.S. SPV facility | Line of Credit | London Interbank Offered Rate (LIBOR) | Basis Spread Scenario One
Debt Instrument [Line Items]
Basis spread	6.25%
Non-Recourse U.S. SPV facility | Line of Credit | London Interbank Offered Rate (LIBOR) | Basis Spread Scenario Two
Debt Instrument [Line Items]
Basis spread	7.90%
Non-Recourse U.S. SPV facility | Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, borrowing capacity	$ 200,000		$ 100,000
Commitment fee (as percent)	0.50%
Debt	$ 44,489	$ 43,586

DEBT - Non-Recourse Canada SPV

DEBT - Non-Recourse Canada SPV Facility (Details) $ in Thousands, $ in Millions	Jun. 30, 2021USD ($)	Apr. 30, 2019	Jun. 30, 2021CAD ($)	Dec. 31, 2020USD ($)	Aug. 31, 2018CAD ($)
Line of Credit Facility [Line Items]
Debt	$ 1,019,127			$ 819,661
Line of Credit | Non-Recourse Canada SPV Facility | Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity					$ 175
Credit facility, expansion capacity					$ 250
Commitment fee on unused portion	0.50%
Debt instrument, extended term		1 year
Debt	$ 98,881		$ 98.9	$ 96,075
Deferred financing costs	$ 1,300
Line of Credit | Non-Recourse Canada SPV Facility | Revolving Credit Facility | Basis Spread Scenario One | Canadian Dollar Offered Rate (CDOR)
Line of Credit Facility [Line Items]
Basis spread	6.75%
Line of Credit | Non-Recourse Canada SPV Facility | Revolving Credit Facility | Basis Spread Scenario Two | Canadian Dollar Offered Rate (CDOR)
Line of Credit Facility [Line Items]
Basis spread	8.60%

DEBT - Non-Recourse Flexiti SPE

DEBT - Non-Recourse Flexiti SPE Facility (Details) $ in Thousands, $ in Millions	6 Months Ended
	Jun. 30, 2021USD ($)	Mar. 31, 2021CAD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Debt	$ 1,019,127		$ 819,661
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility
Debt Instrument [Line Items]
Debt	$ 194,864		$ 0
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit
Debt Instrument [Line Items]
Commitment fee on unused portion	1.00%
Debt	$ 194,900
Deferred financing costs	$ 4,800
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | Class A Borrowings
Debt Instrument [Line Items]
Line of credit facility, borrowing capacity		$ 421
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | Class B Borrowings
Debt Instrument [Line Items]
Line of credit facility, borrowing capacity		$ 79
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | Canadian Dollar Offered Rate (CDOR) | Class A Borrowings | Basis Spread Scenario One
Debt Instrument [Line Items]
Basis spread	4.40%
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | Canadian Dollar Offered Rate (CDOR) | Class A Borrowings | Basis Spread Scenario Two
Debt Instrument [Line Items]
Basis spread	5.40%

DEBT - Senior Revolver (Details

DEBT - Senior Revolver (Details)	6 Months Ended
	Jun. 30, 2021USD ($)lender	Dec. 31, 2020	Aug. 31, 2018
Line of Credit | Senior Revolver | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread	5.00%
Line of Credit | Senior Revolver | London Interbank Offered Rate (LIBOR) | Minimum
Debt Instrument [Line Items]
Basis spread	5.00%
Line of Credit | Revolving Credit Facility | Senior Revolver
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 50,000,000
Number of banks | lender	4
Covenant terms, outstanding balance requirement for calendar year	$ 0
Covenant terms, outstanding balance requirement, minimum number of days	30 days
Line of Credit | Letter of Credit | Senior Revolver
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000
Debt instrument, term	1 year
Senior Notes | 8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate	8.25%	8.25%	8.25%

DEBT - Cash Money Revolving Cre

DEBT - Cash Money Revolving Credit Facility (Details) - Line of Credit - Cash Money Revolving Credit Facility $ in Millions	6 Months Ended
	Jun. 30, 2021CAD ($)
Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 10
Line of credit facility, remaining borrowing capacity	$ 9.9
Revolving Credit Facility | Prime Rate | Basis Spread Scenario One
Debt Instrument [Line Items]
Basis spread	1.95%
Revolving Credit Facility | Prime Rate | Basis Spread Scenario Two
Debt Instrument [Line Items]
Basis spread	4.40%
Standby Letters of Credit
Debt Instrument [Line Items]
Outstanding letters of credit	$ 0.1

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)typeshares	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)typeshares	Jun. 30, 2020USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 3.5	$ 3.3	$ 6.2	$ 6.5
Unrecognized compensation costs	$ 27.7		$ 27.7
Compensation cost not yet recognized, period for recognition			2 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of award types | type	3		3
Time-Based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Market-Based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Performance period of stockholder return			3 years
Performance-Based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			2 years
2017 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares) | shares	5		5

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of RSUs and PSUs (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Time-Based
Number of Shares
Outstanding, beginning of period (in shares) | shares	1,012,792
Granted (in shares) | shares	1,010,075
Vested (in shares) | shares	(468,626)
Forfeited (in shares) | shares	(42,737)
Outstanding, end of period (in shares) | shares	1,511,504
Weighted Average Grant Date Fair Value per Share
Weighted average grant date fair value, beginning of period (in usd per share) | $ / shares	$ 10.26
Weighted average grant date fair value, granted (in usd per share) | $ / shares	15.28
Weighted average grant date fair value, vested (in usd per share) | $ / shares	11.06
Weighted average grant date fair value, forfeited (in usd per share) | $ / shares	10.91
Weighted average grant date fair value, end of period (in usd per share) | $ / shares	$ 12.93
Market-Based
Number of Shares
Outstanding, beginning of period (in shares) | shares	758,713
Granted (in shares) | shares	299,053
Vested (in shares) | shares	0
Forfeited (in shares) | shares	(48,252)
Outstanding, end of period (in shares) | shares	1,009,514
Weighted Average Grant Date Fair Value per Share
Weighted average grant date fair value, beginning of period (in usd per share) | $ / shares	$ 10.26
Weighted average grant date fair value, granted (in usd per share) | $ / shares	15.28
Weighted average grant date fair value, vested (in usd per share) | $ / shares	11.06
Weighted average grant date fair value, forfeited (in usd per share) | $ / shares	10.91
Weighted average grant date fair value, end of period (in usd per share) | $ / shares	$ 12.93
Performance-Based
Number of Shares
Outstanding, beginning of period (in shares) | shares	0
Granted (in shares) | shares	253,310
Vested (in shares) | shares	0
Forfeited (in shares) | shares	0
Outstanding, end of period (in shares) | shares	253,310
Weighted Average Grant Date Fair Value per Share
Weighted average grant date fair value, beginning of period (in usd per share) | $ / shares	$ 10.26
Weighted average grant date fair value, granted (in usd per share) | $ / shares	15.28
Weighted average grant date fair value, vested (in usd per share) | $ / shares	11.06
Weighted average grant date fair value, forfeited (in usd per share) | $ / shares	10.91
Weighted average grant date fair value, end of period (in usd per share) | $ / shares	$ 12.93

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Contingency [Line Items]
Effective income tax rate (as percent)	24.70%	5.00%
Federal and state/provincial statutory rates	26.00%
Gain on equity method transaction	$ 146.9
Release of valuation allowance	(0.4)
Additional accrual	0.3
Tax expense (benefit) related to share-based compensation	(0.4)
Tax expense related to nondeductible transaction costs	0.3
Income tax benefit from CARES Act	9.1
Undistributed foreign earnings	213.4
Canada Revenue Agency | Pro forma
Income Tax Contingency [Line Items]
Expected tax if earnings were distributed to the U.S.	$ 10.7

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Measured and Not Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Aug. 31, 2018
Financial assets:
Restricted cash	$ 69,299	$ 54,765	$ 63,274
Financial liabilities:
Contingent consideration related to acquisition	$ 21,239	$ 0
8.25% Senior Secured Notes | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate	8.25%	8.25%		8.25%
Fair Value, Measurements, Recurring | Measurement period adjustments
Financial assets:
Cash Surrender Value of Life Insurance	$ 7,838	$ 7,140
Financial liabilities:
Non-qualified deferred compensation plan	4,854	4,690
Contingent consideration related to acquisition	21,239
Fair Value, Measurements, Recurring | Estimated Fair Value
Financial assets:
Cash Surrender Value of Life Insurance	7,838	7,140
Financial liabilities:
Non-qualified deferred compensation plan	4,854	4,690
Contingent consideration related to acquisition	21,239
Fair Value, Measurements, Recurring | Estimated Fair Value | Level 1
Financial assets:
Cash Surrender Value of Life Insurance	7,838	7,140
Financial liabilities:
Non-qualified deferred compensation plan	4,854	4,690
Contingent consideration related to acquisition	0
Fair Value, Measurements, Recurring | Estimated Fair Value | Level 2
Financial assets:
Cash Surrender Value of Life Insurance	0	0
Financial liabilities:
Non-qualified deferred compensation plan	0	0
Contingent consideration related to acquisition	0
Fair Value, Measurements, Recurring | Estimated Fair Value | Level 3
Financial assets:
Cash Surrender Value of Life Insurance	0	0
Financial liabilities:
Non-qualified deferred compensation plan	0	0
Contingent consideration related to acquisition	21,239
Fair Value, Measurements, Nonrecurring | Measurement period adjustments
Financial assets:
Cash and cash equivalents	276,367	213,343
Restricted cash	69,299	54,765
Loans receivable, net	701,367	467,560
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	5,265	7,228
Fair Value, Measurements, Nonrecurring | Measurement period adjustments | 8.25% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	680,893	680,000
Fair Value, Measurements, Nonrecurring | Measurement period adjustments | Non-Recourse U.S. SPV facility
Financial liabilities:
Debt	44,489	43,586
Fair Value, Measurements, Nonrecurring | Measurement period adjustments | Non-Recourse Canada SPV facility
Financial liabilities:
Debt	98,881	96,075
Fair Value, Measurements, Nonrecurring | Measurement period adjustments | Non-Recourse Flexiti SPE facility
Financial liabilities:
Debt	194,864
Fair Value, Measurements, Nonrecurring | Estimated Fair Value
Financial assets:
Cash and cash equivalents	276,367	213,343
Restricted cash	69,299	54,765
Loans receivable, net	701,367	467,560
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	5,265	7,228
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | 8.25% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	714,150	646,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse U.S. SPV facility
Financial liabilities:
Debt	49,456	49,456
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse Canada SPV facility
Financial liabilities:
Debt	100,209	97,971
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse Flexiti SPE facility
Financial liabilities:
Debt	199,646
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1
Financial assets:
Cash and cash equivalents	276,367	213,343
Restricted cash	69,299	54,765
Loans receivable, net	0	0
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | 8.25% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse U.S. SPV facility
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse Canada SPV facility
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse Flexiti SPE facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2
Financial assets:
Cash and cash equivalents	0	0
Restricted cash	0	0
Loans receivable, net	0	0
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | 8.25% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	714,150	646,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse U.S. SPV facility
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse Canada SPV facility
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse Flexiti SPE facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3
Financial assets:
Cash and cash equivalents	0	0
Restricted cash	0	0
Loans receivable, net	701,367	467,560
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	5,265	7,228
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | 8.25% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse U.S. SPV facility
Financial liabilities:
Debt	49,456	49,456
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse Canada SPV facility
Financial liabilities:
Debt	100,209	$ 97,971
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse Flexiti SPE facility
Financial liabilities:
Debt	$ 199,646

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	Jun. 09, 2021	Sep. 30, 2020	Nov. 30, 2020	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Aug. 31, 2020	Mar. 10, 2021	Dec. 31, 2020	Aug. 31, 2018
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent consideration related to acquisition				$ 21,239			$ 21,239				$ 0
Purchase of additional shares not accounted for as equity method investments		$ 7,200
Income (loss) from equity method investment				1,712		$ 741	2,258	$ (877)
Cash received from equity method investment							146,878	0
Gain from equity method investment							135,387	$ 0
Measurement period adjustments | Fair Value, Measurements, Nonrecurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans receivable, net				$ 701,367			$ 701,367				$ 467,560
Katapult
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Ownership percentage				20.70%			20.70%		42.50%
Lag period					2 months				2 months
Purchase of investment in Katapult		11,200
Reclassification of financial asset not carried at fair value to financial asset carried at fair value		12,500
Purchase of additional securities		$ 4,000	$ 1,600
Cash received from equity method investment	$ 146,900
Sale of stock, number of shares issued in transaction (in shares)	18,900,000
Gain from equity method investment				$ 135,400
Earn-out warrants received from merger (in shares)	3,000,000
Equity method investment				$ 204,300			$ 204,300
Senior Notes | 8.25% Senior Secured Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate				8.25%			8.25%				8.25%	8.25%
Flexiti
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent consideration measurement period					2 years
Contingent consideration, maximum amount					$ 32,800
Contingent consideration related to acquisition										$ 20,600
Loans receivable, net				$ 125,000			$ 125,000

FAIR VALUE MEASUREMENTS - Inves

FAIR VALUE MEASUREMENTS - Investment in Katapult (Details) - USD ($) $ in Thousands	Jun. 09, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Proceeds from Investment in Katapult								$ 146,878	$ 0
Gain from equity method investment								135,387	0
Katapult
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Proceeds from Investment in Katapult	$ 146,900
Sale of stock, number of shares issued in transaction (in shares)	18,900,000
Gain from equity method investment		$ 135,400
Equity Method Investment
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance		27,917	$ 27,371	$ 23,908	$ 9,191	$ 8,450	$ 10,068	27,371	10,068
Equity method income (loss)		1,712	546	1,893	3,530	741	(1,618)
Accounting policy change for certain securities from equity method investment to measurement alternative					0
Purchases of common stock warrants and preferred shares				1,570	11,187
Conversion of investment		(13,128)
Ending balance		16,501	27,917	27,371	23,908	9,191	8,450	16,501	9,191
Equity Method Investment | Fair Value, Measurements, Nonrecurring
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance		8,308	7,762	4,299	9,191	8,450	10,068	7,762	10,068
Equity method income (loss)		1,712	546	1,893	3,530	741	(1,618)
Accounting policy change for certain securities from equity method investment to measurement alternative					(12,452)
Purchases of common stock warrants and preferred shares				1,570	4,030
Conversion of investment		6,481
Ending balance		16,501	8,308	7,762	4,299	9,191	$ 8,450	16,501	9,191
Equity Method Investment | Fair Value, Measurements, Recurring
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance		19,609	19,609	19,609	0			19,609
Equity method income (loss)		0	0	0	0
Accounting policy change for certain securities from equity method investment to measurement alternative					12,452
Purchases of common stock warrants and preferred shares				0	7,157
Conversion of investment		(19,609)
Ending balance		$ 0	$ 19,609	$ 19,609	$ 19,609	$ 0		$ 0	$ 0

STOCKHOLDERS' EQUITY - Schedule

STOCKHOLDERS' EQUITY - Schedule of Stockholders' Equity (Details) - USD ($) $ in Thousands	May 27, 2021	Mar. 02, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period			$ 160,190	$ 131,905	$ 59,571	$ 50,513	$ 131,905	$ 50,513
Net income			104,517	25,735	22,073		130,252	58,378
Net income from continuing operations			104,517		21,080	36,013	130,252	57,093
Net income from discontinued operations			0		993	292	0	1,285
Foreign currency translation adjustment			4,714	3,855	10,261	(22,193)	8,569	(11,932)
Dividends	$ (4,580)	$ (2,284)	(4,582)	(2,368)	(2,244)	(2,256)
Share based compensation expense			3,467	2,683	3,310	3,194
Proceeds from exercise of stock options			191			126	48
Repurchase of common stock			(1,752)			(5,509)
Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes			(43)	(1,668)	(29)	(609)
Balance, ending period			$ 266,702	$ 160,190	$ 92,942	$ 59,571	$ 266,702	$ 92,942
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period (in shares)			41,623,779	41,370,504	40,779,447	41,156,224	41,370,504	41,156,224
Balance, beginning period			$ 9	$ 9	$ 9	$ 9	$ 9	$ 9
Proceeds from exercise of stock options (in shares)			43,920	15,852		42,094
Repurchase of common stock (in shares)			(104,487)			(540,762)
Common stock issued for RSU's vesting, net of shares withheld and withholding paid for employee taxes (in shares)			116,329	237,423	105,098	121,891
Balance, ending period (in shares)			41,679,541	41,623,779	40,884,545	40,779,447	41,679,541	40,884,545
Balance, ending period			$ 9	$ 9	$ 9	$ 9	$ 9	$ 9
Treasury Stock, at cost
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period			(77,852)	(77,852)	(77,852)	(72,343)	(77,852)	(72,343)
Repurchase of common stock			(1,752)			(5,509)
Balance, ending period			(79,604)	(77,852)	(77,852)	(77,852)	(79,604)	(77,852)
Paid-in capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period			80,875	79,812	70,798	68,087	79,812	68,087
Share based compensation expense			3,467	2,683	3,310	3,194
Proceeds from exercise of stock options			191	48		126
Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes			(43)	(1,668)	(29)	(609)
Balance, ending period			84,490	80,875	74,079	70,798	84,490	74,079
Retained Earnings (Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period			183,435	160,068	127,472	93,423	160,068	93,423
Net income			104,517	25,735
Net income from continuing operations					21,080	36,013
Net income from discontinued operations					993	292
Dividends			(4,582)	(2,368)	(2,244)	(2,256)
Balance, ending period			283,370	183,435	147,301	127,472	283,370	147,301
AOCI
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period			(26,277)	(30,132)	(60,856)	(38,663)	(30,132)	(38,663)
Foreign currency translation adjustment			4,714	3,855	10,261	(22,193)
Balance, ending period			$ (21,563)	$ (26,277)	$ (50,595)	$ (60,856)	$ (21,563)	$ (50,595)

STOCKHOLDERS' EQUITY - Schedu_2

STOCKHOLDERS' EQUITY - Schedule of Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands	May 27, 2021	Mar. 02, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	May 03, 2021	Feb. 04, 2021
Equity [Abstract]
Quarterly cash dividend (in usd per share)							$ 0.11	$ 0.055
Dividends Paid	$ 4,580	$ 2,284	$ 4,582	$ 2,368	$ 2,244	$ 2,256

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Details) - $ / shares	Jul. 28, 2021	May 03, 2021	Feb. 04, 2021
Subsidiary, Sale of Stock [Line Items]
Quarterly cash dividend (in usd per share)		$ 0.11	$ 0.055
Subsequent Event
Subsidiary, Sale of Stock [Line Items]
Quarterly cash dividend (in usd per share)	$ 0.11

EARNINGS PER SHARE - Summary of

EARNINGS PER SHARE - Summary of Basic Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Earnings Per Share [Abstract]
Net income from continuing operations	$ 104,517		$ 21,080	$ 36,013	$ 130,252	$ 57,093
Net income from discontinued operations	0		993	$ 292	0	1,285
Net income	$ 104,517	$ 25,735	$ 22,073		$ 130,252	$ 58,378
Weight average common shares - basic (in shares)	41,655		40,810		41,580	40,814
Dilutive effect of stock options and restricted stock units (in shares)	2,017		735		1,976	872
Weighted average common shares - diluted (in shares)	43,672		41,545		43,556	41,686
Basic earnings per share:
Continuing operations (in usd per share)	$ 2.51		$ 0.52		$ 3.13	$ 1.40
Discontinued operations (in usd per share)	0		0.02		0	0.03
Basic earnings per share (in usd per share)	2.51		0.54		3.13	1.43
Diluted earnings per share:
Continuing operations (in usd per share)	2.39		0.51		2.99	1.37
Discontinued operations (in usd per share)	0		0.02		0	0.03
Diluted earnings per share (in usd per share)	$ 2.39		$ 0.53		$ 2.99	$ 1.40

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	0.1	2.3	0.1	1.7

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	Jun. 30, 2021storestatepartnerprovince
U.S.
Segment Reporting Information [Line Items]
Number of retail locations	190
Number of states/provinces with online presence | state	35
Canada Direct Lending
Segment Reporting Information [Line Items]
Number of retail locations	201
Number of states/provinces with online presence | province	5
Number of states/provinces with retail locations | province	7
Canada POS Lending
Segment Reporting Information [Line Items]
Number of retail locations	6,600
Number of merchant partners with retail locations | partner	2,100

SEGMENT REPORTING - Summary of

SEGMENT REPORTING - Summary of Financial Information by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Consolidated revenue	$ 187,693	$ 182,509	$ 384,244	$ 463,315
Consolidated net revenue	142,528	131,816	302,934	299,086
Consolidated gross margin	84,651	76,499	186,663	176,198
Consolidated operating income	138,689	22,148	172,868	60,098
Consolidated expenditures for long-lived assets	4,635	392	7,865	5,225
Total gross loans receivable	769,228		769,228		$ 553,722
U.S.
Segment Reporting Information [Line Items]
Consolidated revenue	118,794	137,320	255,286	359,088
Consolidated net revenue	85,172	95,790	195,608	231,517
Consolidated gross margin	47,246	56,860	118,386	144,400
Consolidated operating income	123,277	11,857	138,008	45,283
Consolidated expenditures for long-lived assets	2,162	248	4,824	4,528
Total gross loans receivable	186,511		186,511		223,451
Canada Direct Lending
Segment Reporting Information [Line Items]
Consolidated revenue	61,880	45,189	120,320	104,227
Consolidated net revenue	53,324	36,026	102,530	67,569
Consolidated gross margin	33,863	19,639	64,083	31,798
Consolidated operating income	25,343	10,291	47,590	14,815
Consolidated expenditures for long-lived assets	361	144	510	697
Total gross loans receivable	361,264		361,264		330,271
Canada POS Lending
Segment Reporting Information [Line Items]
Consolidated revenue	7,019	0	8,638	0
Consolidated net revenue	4,032	0	4,796	0
Consolidated gross margin	3,542	0	4,194	0
Consolidated operating income	(9,931)	0	(12,730)	0
Consolidated expenditures for long-lived assets	2,112	$ 0	2,531	$ 0
Total gross loans receivable	$ 221,453		$ 221,453		$ 0

SEGMENT REPORTING - Summary o_2

SEGMENT REPORTING - Summary of Long-lived Assets by Geographical Region (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	$ 51,170	$ 59,749
U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	28,399	36,258
Canada Direct Lending
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	22,270	23,491
Canada POS Lending
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	$ 501	$ 0

COMMITMENTS AND CONTENGENCIES (

COMMITMENTS AND CONTENGENCIES (Details) $ in Millions	Dec. 18, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jul. 31, 2020lawsuit
Loss Contingencies [Line Items]
Insurance retention	$ 2.5
Litigation expense incurred		$ 0	$ 0		$ 2.5
Settlement paid				$ 2.5
Litigation settlement amount	$ 9
Shareholder Derivative Lawsuits
Loss Contingencies [Line Items]
Number of lawsuits | lawsuit						3
Shareholder Derivative Lawsuits With FFL Defendants
Loss Contingencies [Line Items]
Number of lawsuits | lawsuit						2

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Jun. 30, 2021option
Leases [Abstract]
Operating lease original term of contract	5 years
Number of renewal terms	2
Operating lease renewal term	5 years

LEASES - Summary of Operating L

LEASES - Summary of Operating Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 8,808	$ 8,421	$ 17,658	$ 16,912
Operating cash flow - Operating leases			18,303	16,545
New ROU assets - Operating leases			$ 4,964	$ 6,922
Weighted average remaining lease term - Operating leases	5 years 4 months 24 days	6 years 1 month 6 days	5 years 4 months 24 days	6 years 1 month 6 days
Weighted average discount rate - Operating leases	9.40%	10.30%	9.40%	10.30%
Third-Party
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 7,959	$ 7,576	$ 15,962	$ 15,221
Related-Party
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 849	$ 845	$ 1,696	$ 1,691

LEASES - Schedule of Future Min

LEASES - Schedule of Future Minimum Lease Payments, ASC 842 (Details) $ in Thousands	Jun. 30, 2021USD ($)
Lessee, Lease, Description [Line Items]
Remainder of 2021	$ 18,290
2022	33,822
2023	26,222
2024	20,110
2025	14,451
2026	10,366
Thereafter	23,033
Total	146,294
Less: Imputed interest	(32,879)
Operating lease liabilities	113,415
Third-Party
Lessee, Lease, Description [Line Items]
Remainder of 2021	16,391
2022	30,144
2023	24,889
2024	19,137
2025	13,581
2026	9,483
Thereafter	21,239
Total	134,864
Less: Imputed interest	(30,439)
Operating lease liabilities	104,425
Related-Party
Lessee, Lease, Description [Line Items]
Remainder of 2021	1,899
2022	3,678
2023	1,333
2024	973
2025	870
2026	883
Thereafter	1,794
Total	11,430
Less: Imputed interest	(2,440)
Operating lease liabilities	$ 8,990

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
U.K. Segment | Discontinued Operations, Disposed of by Means Other than Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disbursements received from wind-down	$ 1.3	$ 1.7

GOODWILL - Schedule of Goodwill

GOODWILL - Schedule of Goodwill (Details) - USD ($) $ in Thousands	Mar. 10, 2021	Jun. 30, 2021
Goodwill [Roll Forward]
Goodwill, Beginning Balance		$ 136,091
Acquisition		44,901
Foreign currency translation		1,274
Measurement period adjustment		(4,980)
Goodwill, ending balance		177,286
U.S.
Goodwill [Roll Forward]
Goodwill, Beginning Balance		105,922
Acquisition		0
Foreign currency translation		0
Measurement period adjustment		0
Goodwill, ending balance		105,922
Canada Direct Lending
Goodwill [Roll Forward]
Goodwill, Beginning Balance		30,169
Acquisition		0
Foreign currency translation		689
Measurement period adjustment		0
Goodwill, ending balance		30,858
Canada POS Lending
Goodwill [Roll Forward]
Goodwill, Beginning Balance		0
Acquisition	$ 44,900	44,901
Foreign currency translation		585
Measurement period adjustment		(4,980)
Goodwill, ending balance		$ 40,506

GOODWILL - Narrative (Details)

GOODWILL - Narrative (Details) - USD ($)	Mar. 10, 2021	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Loss on impairment of goodwill		$ 0
Acquisition				$ 44,901,000
Goodwill		177,286,000	$ 177,286,000	177,286,000	$ 136,091,000
Flexiti
Finite-Lived Intangible Assets [Line Items]
Net assets acquired			4,980,000
Goodwill	$ 44,901,000	39,921,000	39,921,000	39,921,000
Canada POS Lending
Finite-Lived Intangible Assets [Line Items]
Acquisition	$ 44,900,000			44,901,000
Goodwill		$ 40,506,000	$ 40,506,000	$ 40,506,000	$ 0

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) - USD ($) $ in Thousands	Mar. 10, 2021	Jan. 03, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Business Acquisition [Line Items]
Contingent consideration related to acquisition			$ 21,239		$ 21,239		$ 0
Consolidated net revenue			142,528	$ 131,816	302,934	$ 299,086
Operating expense			54,038	(54,351)	(13,795)	(116,100)
Cumulative translation adjustment, net of tax, period increase (decrease)			5,000
Goodwill			177,286		177,286		136,091
Canada POS Lending
Business Acquisition [Line Items]
Consolidated net revenue			4,032	$ 0	4,796	0
Goodwill			40,506		40,506		$ 0
Flexiti
Business Acquisition [Line Items]
Equity interests acquired	100.00%
Payments to acquire businesses, gross	$ 86,500
Debt costs in conjunction with the acquisition	6,300
Contingent consideration related to acquisition	20,600
Consolidated net revenue			4,000
Operating expense			13,500
Goodwill	44,901		39,921		39,921
Business combination, consideration transferred, equity interests issued and issuable	8,100
Business combination, consideration transferred, equity interests issued relates to RSU contingent consideration	$ 4,000
Business acquisition, service period term	2 years
Business acquisition, incurred costs related to this acquisition			$ 3,400		3,400
Payments to acquire businesses, net of cash acquired					91,203	0
Flexiti | Minimum
Business Acquisition [Line Items]
Contingent consideration related to acquisition	$ 0
Flexiti | Maximum
Business Acquisition [Line Items]
Contingent consideration related to acquisition	$ 32,800
Ad Astra
Business Acquisition [Line Items]
Equity interests acquired		100.00%
Operating expense					2,600
Goodwill		$ 14,791
Payments to acquire businesses, net of cash acquired		14,400			$ 0	$ 14,418
Insurance amount deductible		$ 15,400

ACQUISITIONS - Schedule of Reco

ACQUISITIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - Flexiti (Details) - USD ($) $ in Thousands	Mar. 10, 2021	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Liabilities
Goodwill		$ 177,286	$ 177,286	$ 136,091
Goodwill			(4,980)
Flexiti
ASSETS
Cash and cash equivalents	$ 1,267	1,267	1,267
Gross loans receivable	196,138	196,138	196,138
Prepaid expenses and other	687	687	687
Property and equipment	460	460	460
Right-of-use assets	616	616	616
Intangibles	50,876	54,448	54,448
Intangibles		3,572
Deferred tax assets	2,741	4,149	4,149
Deferred tax assets		1,408
Total assets	252,785	257,765	257,765
Total assets		4,980
Liabilities
Accounts payable and accrued liabilities	9,356	9,356	9,356
Credit facilities	174,367	174,367	174,367
Lease liabilities	616	616	616
Total liabilities	184,339	184,339	184,339
Net assets acquired	68,446	73,426	73,426
Net assets acquired		4,980
Total consideration paid	113,347
Goodwill	44,901	39,921	$ 39,921
Goodwill		$ (4,980)
Gross contractual loans receivable	208,600
Estimate of gross contractual loans that will not be collected	$ 12,500

ACQUISITIONS - Components of Id

ACQUISITIONS - Components of Identifiable Intangible Assets (Details) - Flexiti - USD ($) $ in Thousands	4 Months Ended
	Jun. 30, 2021	Mar. 10, 2021
Business Acquisition [Line Items]
Intangibles	$ 54,448	$ 50,876
Developed technology
Business Acquisition [Line Items]
Intangibles	$ 31,827
Useful Life	5 years
Merchant relationships
Business Acquisition [Line Items]
Intangibles	$ 19,684
Useful Life	8 years
Customer relationships
Business Acquisition [Line Items]
Intangibles	$ 2,937
Useful Life	8 years

ACQUISITIONS - Schedule of Re_2

ACQUISITIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - Ad Astra (Details) - USD ($) $ in Thousands	Jan. 03, 2020	Jun. 30, 2021	Dec. 31, 2020
ASSETS
Goodwill		$ 177,286	$ 136,091
Ad Astra
ASSETS
Cash and cash equivalents	$ 3,360
Accounts receivable	465
Property and equipment	358
Intangible assets	1,101
Goodwill	14,791
Operating lease asset	235
Total assets	20,310
Liabilities
Accounts payable and accrued liabilities	2,264
Operating lease liabilities	235
Total liabilities	2,499
Total cash consideration transferred	$ 17,811

SHARE REPURCHASE PROGRAM (Detai

SHARE REPURCHASE PROGRAM (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Feb. 29, 2020	Dec. 31, 2019	May 07, 2021	Apr. 30, 2019
Equity, Class of Treasury Stock [Line Items]
Total value of shares repurchased	$ 1,752	$ 5,509
Repurchase Program, 2021
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented							$ 50,000
Total number of shares repurchased (in shares)	104,487		104,487
Average price paid per share (in usd per share)	$ 16.77		$ 16.77
Total value of shares repurchased	$ 1,800		$ 1,800
Repurchase Program, 2020
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented					$ 25,000
Repurchase Program, 2019
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented								$ 50,000
Total number of shares repurchased (in shares)				455,255	3,614,541
Average price paid per share (in usd per share)				$ 10.45	$ 12.52
Total value of shares repurchased				$ 4,800		$ 45,200

STORE CLOSURES - Narrative (Det

STORE CLOSURES - Narrative (Details) $ in Thousands	1 Months Ended	3 Months Ended
	Jul. 28, 2021store	Jun. 30, 2021USD ($)store
Restructuring Cost and Reserve [Line Items]
Restructuring charges | $		$ 5,763
US
Restructuring Cost and Reserve [Line Items]
Number of stores closed		19
US | Subsequent Event
Restructuring Cost and Reserve [Line Items]
Number of additional stores to be closed	30
Illinois
Restructuring Cost and Reserve [Line Items]
Number of stores closed		8
Oregon
Restructuring Cost and Reserve [Line Items]
Number of stores closed		2
Colorado
Restructuring Cost and Reserve [Line Items]
Number of stores closed		2
Washington
Restructuring Cost and Reserve [Line Items]
Number of stores closed		1
Texas
Restructuring Cost and Reserve [Line Items]
Number of stores closed		6
Texas | Subsequent Event
Restructuring Cost and Reserve [Line Items]
Number of additional stores to be closed	25

STORE CLOSURES - Schedule of Re

STORE CLOSURES - Schedule of Restructuring Costs (Details) $ in Thousands	3 Months Ended
	Jun. 30, 2021USD ($)
Store closure costs
Severance and employee costs	$ 940
Lease termination costs	565
Net accelerated depreciation and write-off of ROU assets and lease liabilities	4,258
Total store closure costs	$ 5,763

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)

1 Months Ended

3 Months Ended

6 Months Ended

Jul. 28, 2021USD ($)store$ / shares

Jul. 27, 2021USD ($)$ / sharesshares

Sep. 30, 2021USD ($)

Jun. 30, 2021USD ($)$ / sharesshares

Mar. 31, 2020USD ($)

Jun. 30, 2021USD ($)$ / sharesshares

Jul. 16, 2021USD ($)

Jul. 15, 2021USD ($)

May 03, 2021$ / shares

Feb. 04, 2021$ / shares

Dec. 31, 2020

Aug. 31, 2018USD ($)

Subsequent Event [Line Items]

Lease termination costs

$ 565,000

Net accelerated depreciation and write-off of ROU assets and lease liabilities

4,258,000

Total value of shares repurchased

$ 1,752,000

$ 5,509,000

Quarterly cash dividend (in usd per share) | $ / shares

$ 0.11

$ 0.055

Repurchase Program, 2021

Subsequent Event [Line Items]

Average price paid per share (in usd per share) | $ / shares

$ 16.77

$ 16.77

Total value of shares repurchased

$ 1,800,000

$ 1,800,000

Total number of shares repurchased (in shares) | shares

104,487

104,487

Subsequent Event

Subsequent Event [Line Items]

Restructuring and related cost, expected cost

$ 5,700,000

Quarterly cash dividend (in usd per share) | $ / shares

$ 0.11

Subsequent Event | Repurchase Program, 2021

Subsequent Event [Line Items]

Average price paid per share (in usd per share) | $ / shares

$ 16.44

Total value of shares repurchased

$ 4,500,000

Total number of shares repurchased (in shares) | shares

271,393

Subsequent Event | Forecast

Subsequent Event [Line Items]

Severance and employee costs

$ 2,500,000

Lease termination costs

900,000

Net accelerated depreciation and write-off of ROU assets and lease liabilities

$ 2,300,000

Subsequent Event | US

Subsequent Event [Line Items]

Number of additional stores to be closed | store

30

Subsequent Event | Texas

Subsequent Event [Line Items]

Number of additional stores to be closed | store

25

Subsequent Event | California

Subsequent Event [Line Items]

Number of additional stores to be closed | store

2

Subsequent Event | Louisiana

Subsequent Event [Line Items]

Number of additional stores to be closed | store

1

Subsequent Event | Nevada

Subsequent Event [Line Items]

Number of additional stores to be closed | store

1

Subsequent Event | Tennessee

Subsequent Event [Line Items]

Number of additional stores to be closed | store

1

Senior Notes | Subsequent Event

Subsequent Event [Line Items]

Stated interest rate

7.50%

Secured Notes Due 2028 | Senior Notes | Subsequent Event

Subsequent Event [Line Items]

Stated interest rate

7.50%

Debt instrument, face amount

$ 750,000,000

$ 700,000,000

8.25% Senior Secured Notes | Senior Notes

Subsequent Event [Line Items]

Stated interest rate

8.25%

8.25%

8.25%

8.25%

Debt instrument, face amount

$ 690,000,000

8.25% Senior Secured Notes | Senior Notes | Subsequent Event

Subsequent Event [Line Items]

Stated interest rate

8.25%