CURO (CUROQ) 10-Q 2 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Oct. 28, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
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 Central Index Key	0001711291
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		40,485,381,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 45,683	$ 63,179
Restricted cash (includes restricted cash of consolidated VIEs of $89,849 and $57,155 as of September 30, 2022 and December 31, 2021, respectively)	144,020	98,896
Gross loans receivable (includes loans of consolidated VIEs of $1,713,039 and $1,294,706 as of September 30, 2022 and December 31, 2021, respectively)	1,894,427	1,548,318
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(102,743)	(87,560)
Loans receivable, net	1,791,684	1,460,758
Income taxes receivable	13,469	31,774
Prepaid expenses and other (includes prepaid expenses and other of consolidated VIEs of $8,206 and $— as of September 30, 2022 and December 31, 2021, respectively)	65,167	42,038
Property and equipment, net	37,402	54,635
Investment in Katapult	25,848	27,900
Right of use asset - operating leases	64,683	116,300
Deferred tax assets	31,986	15,639
Goodwill	424,292	429,792
Intangibles, net	120,345	109,930
Other assets	12,774	9,755
Total Assets	2,777,353	2,460,596
Liabilities
Accounts payable and accrued liabilities (includes accounts payable and accrued liabilities of consolidated VIEs of $10,642 and $9,886 as of September 30, 2022 and December 31, 2021, respectively)	66,723	121,434
Deferred revenue	25,111	21,649
Lease liability - operating leases	66,370	122,431
Contingent consideration related to acquisition	15,770	26,508
Income taxes payable	0	680
Accrued interest (includes accrued interest of consolidated VIEs of $5,547 and $3,279 as of September 30, 2022 and December 31, 2021, respectively)	18,048	34,974
Liability for losses on CSO lender-owned consumer loans	0	6,908
Debt (includes debt and issuance costs of consolidated VIEs of $1,490,102 and $23,117 as of September 30, 2022 and $979,500 and $14,428 as of December 31, 2021, respectively)	2,449,316	1,945,793
Other long-term liabilities	11,563	13,845
Deferred tax liabilities	0	6,044
Total Liabilities	2,652,901	2,300,266
Commitments and contingencies (Note 11)
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; 50,183,4945 and 49,684,080 shares issued; and 40,485,381 and 40,810,444 shares outstanding at the respective period ends	23	23
Treasury stock, at cost - 9,698,113 and 8,873,636 shares at the respective period ends	(136,832)	(124,302)
Paid-in capital	120,546	113,520
Retained earnings	190,685	203,467
Accumulated other comprehensive loss	(49,970)	(32,378)
Total Stockholders' Equity	124,452	160,330
Total Liabilities and Stockholders' Equity	$ 2,777,353	$ 2,460,596

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Gross loans receivable of VIEs	$ 1,894,427	$ 1,548,318
Less: allowance for losses of VIEs	102,743	87,560
Prepaid expenses and other	65,167	42,038
Accounts payable and accrued liabilities	$ 66,723	$ 121,434
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)	50,183,494	49,684,080
Class A common stock, outstanding (in shares)		40,810,444
Treasury stock (in shares)	9,698,113	8,873,636
Variable Interest Entity
Restricted cash of consolidated VIEs		$ 57,155
Gross loans receivable of VIEs	$ 1,713,039	1,294,706
Less: allowance for losses of VIEs	101,320	66,618
Prepaid expenses and other	8,206	0
Accounts payable and accrued liabilities	10,642	9,886
Accrued interest of VIEs	5,547	3,279
Debt of VIEs	1,490,102	979,500
Issuance costs of VIEs	$ 23,117	$ 14,428

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total revenue	$ 214,120	$ 209,280	$ 808,720	$ 593,524
Provision for losses	78,399	70,718	305,476	152,028
Net revenue	135,721	138,562	503,244	441,496
Total pretax gain on sale of business	68,443	0	68,443	0
Operating Expenses
Salaries and benefits	53,413	62,110	215,569	175,347
Occupancy	12,827	13,732	47,371	41,862
Advertising	5,244	9,697	28,451	24,824
Direct operations	11,729	14,883	52,296	40,552
Depreciation and amortization	9,499	7,285	27,985	19,685
Other operating expense	23,646	14,851	58,809	45,020
Total operating expenses	116,358	122,558	430,481	347,290
Other expense (income)
Interest expense	50,149	25,805	130,683	68,784
Loss (income) from equity method investment	2,309	1,582	2,053	(676)
Gain from equity method investment	0	0	0	(135,387)
Loss on extinguishment of debt	3,702	40,206	3,702	40,206
(Gain) loss on change in fair value of contingent consideration	(11,355)	3,825	(7,605)	3,825
Gain on sale of business	(68,443)	0	(68,443)	0
Total other (income) expense	(23,638)	71,418	60,390	(23,248)
Income (loss) before income taxes	43,001	(55,414)	12,373	117,454
Provision (benefit) for income taxes	17,348	(13,375)	11,464	29,241
Net income (loss)	$ 25,653	$ (42,039)	$ 909	$ 88,213
Earnings per share:
Basic earnings (loss) per share (in usd per share)	$ 0.63	$ (1.02)	$ 0.02	$ 2.13
Diluted earnings (loss) per share (in usd per share)	$ 0.63	$ (1.02)	$ 0.02	$ 2.03
Weighted average common shares outstanding:
Basic (in shares)	40,479	41,220	40,203	41,459
Diluted (in shares)	40,835	41,220	40,754	43,422
Interest and fees revenue
Total revenue	$ 180,515	$ 190,629	$ 723,802	$ 539,155
Insurance premiums and commissions
Total revenue	24,746	12,599	61,659	36,021
Other revenue
Total revenue	$ 8,859	$ 6,052	$ 23,259	$ 18,348

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 25,653	$ (42,039)	$ 909	$ 88,213
Change in derivative instrument designated as cash flow hedge, net of tax	4,567	0	4,567	0
Foreign currency translation adjustment, net of tax	(18,272)	(10,611)	(22,159)	(2,042)
Other comprehensive loss, net of tax	(13,705)	(10,611)	(17,592)	(2,042)
Comprehensive income (loss)	$ 11,948	$ (52,650)	$ (16,683)	$ 86,171

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net income	$ 909	$ 88,213
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	27,985	19,685
Provision for losses	305,476	152,028
Amortization of debt issuance costs and bond discount	4,978	4,794
Loss on extinguishment of debt	3,702	40,206
Deferred income tax benefit	(24,157)	(10,730)
Gain on sale of business	(68,443)	0
Loss on disposal of property and equipment	60	6,816
Loss from equity method investment	2,053	(676)
Gain from equity method investment	0	(135,387)
Change in fair value of contingent consideration	(7,605)	3,825
Share-based compensation	9,956	10,148
Changes in operating assets and liabilities:
Accrued interest on loans receivable	86,932	19,619
Prepaid expenses and other assets	(4,251)	(2,989)
Accounts payable and accrued liabilities	(54,326)	16,591
Deferred revenue	10,730	10,084
Income taxes payable	(679)	0
Income taxes receivable	17,636	8,270
Accrued interest	(17,827)	(9,017)
Other long-term liabilities	2,602	(770)
Net cash provided by continuing operating activities	295,731	220,710
Cash flows from investing activities
Purchase of property, equipment and software	(35,270)	(14,924)
Loans receivable originated or acquired	(1,827,067)	(985,603)
Loans receivable repaid	1,075,077	661,456
Proceeds from Katapult	0	146,878
Divestiture of Legacy U.S. Direct Lending business, net of cash provided	288,980	0
Net cash used in investing activities	(629,292)	(283,396)
Cash flows from financing activities
Debt issuance costs paid	(9,801)	(15,957)
Payments of call premiums from early debt extinguishments	0	(31,250)
Proceeds from exercise of stock options	0	266
Payments to net share settle equity awards	(2,930)	(1,818)
Repurchase of common stock	(13,531)	(17,191)
Dividends paid to stockholders	(13,691)	(11,497)
Net cash provided by financing activities	367,650	66,707
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(6,461)	(176)
Net increase in cash, cash equivalents and restricted cash	27,628	3,845
Cash, cash equivalents and restricted cash at beginning of period	162,075	268,108
Cash, cash equivalents and restricted cash at end of period	189,703	271,953
Supplemental Cash Flow Elements [Abstract]
Cash and cash equivalents	45,683	205,785
Restricted cash	144,020	66,168
Total cash, cash equivalents and restricted cash used in the Statement of Cash Flows	189,703	271,953
SPV and SPE Facilities
Cash flows from financing activities
Proceeds from credit facilities	1,423,291	93,307
Payments on credit facilities	(1,015,688)	(9,153)
Senior Revolver
Cash flows from financing activities
Proceeds from credit facilities	137,812	20,931
Payments on credit facilities	(137,812)	(20,931)
Senior Secured Notes Due 2025
Cash flows from financing activities
Extinguishment of 8.25% Senior Secured Notes	0	(690,000)
Senior Secured Notes Due 2028
Cash flows from financing activities
Proceeds from issuance of 7.50% Senior Secured Notes	0	750,000
Flexiti
Cash flows from investing activities
Acquisition of Flexiti, net of acquiree's cash received	0	(91,203)
First Heritage Credit
Cash flows from investing activities
Acquisition of Flexiti, net of acquiree's cash received	$ (131,012)	$ 0

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Jul. 29, 2022	Dec. 31, 2021	Sep. 30, 2021	Jul. 31, 2021	Aug. 31, 2018
Restricted cash	$ 144,020		$ 98,896	$ 66,168
Senior Secured Notes Due 2025 | Senior Notes
Stated interest rate (as percent)	8.25%			8.25%		8.25%
Senior Secured Notes Due 2028 | Senior Notes
Stated interest rate (as percent)	7.50%	7.50%	7.50%	7.50%	7.50%
Variable Interest Entity
Restricted cash	$ 89,849		$ 57,155
Restricted cash of consolidated VIEs			$ 57,155

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2022
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 near-prime consumers in the U.S and non-prime and prime consumers in Canada. Basis of Presentation The Company has prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with U.S. GAAP and the accounting policies described in its 2021 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, 2022. While certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, the Company believes that the disclosures are adequate to enable a reasonable understanding of the information presented. Additionally, the Company qualifies as a Smaller Reporting Company (SRC) as defined by the SEC, 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 as of June 30, 2022. As such, we made the election and reflected SRC status beginning with our first quarterly report following the determination, as of and for the quarter ended June 30, 2022. We will reevaluate our status as of June 30, 2023. 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. Beginning January 1, 2022, the Company started reporting "Interest and fees revenue," "Insurance premiums and commissions," and "Other revenue" in place of the previously reported "Revenue" line item in the unaudited Condensed Consolidated Statements of Operations. Prior period amounts have been reclassified to conform with current period presentation. On July 8, 2022 the Company completed the divestiture of its Legacy U.S. Direct Lending business to Community Choice Financial, for a sales price of $345.0 million. Refer to Note 1 4 , " Acquisitions and Divestiture " for further discussion. Principles of Consolidation The unaudited Condensed Consolidated Financial Statements reflect the accounts of CURO and its direct and indirect subsidiaries, including Heights Finance, which we acquired on December 27, 2021 and First Heritage, which we acquired on July 13, 2022. Refer to Note 14, "Acquisitions and Divestiture" for further disclosures related to these acquisitions. 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 First Heritage, Heights Finance and Flexiti acquisitions. Actual results may differ from those estimates. Acquisitions First Heritage Credit, LLC On July 13, 2022, CURO closed the acquisition of First Heritage, a consumer lender that provides near-prime installment loans along with customary opt-in insurance and other financial products, based in Ridgeland, Mississippi, for a total purchase price of $140.0 million in cash. Heights Finance On December 27, 2021, CURO closed the acquisition of Heights Finance, a consumer finance company that provides Installment loans and offers customary opt-in insurance and other financial products, based in Greenville, South Carolina for a total purchase price of $360.0 million ($335.0 million in cash plus $25.0 million in stock). Flexiti On March 10, 2021, CURO closed its acquisition of Flexiti, a POS and BNPL provider based in Toronto, Ontario, in a transaction accounted for as a business combination, for a total purchase price of up to $122.5 million ($86.5 million in cash and up to $32.8 million in contingent cash consideration subject to future operating metrics). Refer to Note 14,"Acquisitions and Divestiture" for further information regarding the acquisition and Note 13, "Goodwill" for the impact to the Company's goodwill balance as a result of the acquisitions. Divestiture Legacy U.S. Direct Lending Business On July 8, 2022, the Company completed the divestiture of its Legacy U.S. Direct Lending business to Community Choice Financial, for total cash of $345.0 million, of which $35.0 million is payable over 12 months. The divestiture resulted in a gain of $68.4 million for the three and nine months ended September 30, 2022, which was recorded in "Gain on sale of business" on the unaudited Condensed Consolidated Statement of Operations. Refer to Note 14,"Acquisitions and Divestiture" for further information regarding the divestiture and Note 13, "Goodwill" for the impact to the Company's goodwill balance as a result of the divestiture. Impacts of COVID-19 For details regarding the effect COVID-19 had on the Company's operations in 2020 and 2021, 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 2021 Form 10-K. Recently Issued Accounting Pronouncements Not Yet Adopted ASU 2016-13 and subsequent amendments 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, ASU 2020-02 in February 2020 and ASU 2022-02 in March 2022. 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. 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 2019-10 amended the mandatory effective date for ASU 2016-13. As a result, ASU 2016-13 and related amendments are effective for fiscal years beginning after December 15, 2022 for entities that qualified as a smaller reporting company as of June 30, 2019, such as the Company. ASU 2016-13 and its amendments should be applied on either a prospective transition or modified-retrospective approach depending on the subtopic. The Company deferred the adoption of ASU 2016-13 until January 1, 2023, as permitted under ASU 2019-10. The Company has performed parallel testing through the third quarter of 2022. We continue to refine our model to estimate the expected credit losses, as well as, finalize our processes and internal controls in order to comply with the adoption of ASU 2016-13. The Company believes the implementation will have a material effect on the Company's consolidated 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 upcoming market transition from LIBOR and other interbank offered rates to alternative reference rates, such as SOFR. Entities can elect to not 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 FASB has recently extended the adoption date to December 31, 2024. 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. As of September 30, 2022, the Company has transitioned all debt facilities from LIBOR to SOFR. ASU 2021-08 In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities in accordance with ASC 606, Revenue from Contracts with Customers . ASU 2021-08 is effective for fiscal years beginning after December 15, 2022, and early adoption is permitted. While the Company is continuing to assess the timing of adoption and the potential impacts of ASU 2021-08, it does not expect ASU 2021-08 will have a material effect on its financial statements.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES As of September 30, 2022, the Company had five credit facilities, whereby certain loans receivable were sold to VIEs to collateralize debt incurred under each facility. See Note 5, "Debt" for additional details on each facility. 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. The carrying amounts of consolidated VIEs' assets and liabilities were as follows (in thousands): September 30, December 31, Assets Restricted cash $ 89,849 $ 57,155 Loans receivable, net 1,611,719 1,228,088 Prepaid expenses and other 8,206 — Deferred tax assets 97 — Total Assets $ 1,709,871 $ 1,285,243 Liabilities Accounts payable and accrued liabilities $ 10,642 $ 9,886 Deferred revenue 22 106 Deferred tax liability — 269 Accrued interest 5,547 3,279 Income taxes payable (234) — Debt, net 1,466,985 965,072 Total Liabilities $ 1,482,962 $ 978,612

LOANS RECEIVABLE AND REVENUE

LOANS RECEIVABLE AND REVENUE	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
LOANS RECEIVABLE AND REVENUE	LOANS RECEIVABLE AND REVENUE As a result of the sale of the Legacy U.S. Direct Lending business on July 8, 2022, the Company no longer guarantees loans originated by third-party lenders through CSO programs. The Company will continue to present these loans in the tables that follow based on historical practice and for comparability purposes. The following table summarizes revenue by product (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Revolving LOC $ 77,036 $ 78,262 $ 264,642 $ 209,033 Unsecured Installment 72,422 72,056 320,051 213,233 Secured Installment 17,724 13,743 71,721 41,591 Single-Pay 13,333 26,568 67,388 75,298 Total Installment 103,479 112,367 459,160 330,122 Insurance revenue 24,746 12,599 61,659 36,021 Other 8,859 6,052 23,259 18,348 Total revenue (1) $ 214,120 $ 209,280 $ 808,720 $ 593,524 (1) Includes revenue from CSO programs of $3.9 million and $43.4 million for the three months ended September 30, 2022 and 2021, respectively, and $101.2 million and $119.7 million for the nine months ended September 30, 2022 and 2021, respectively. The following tables summarize loans receivable by product and the related delinquent loans receivable (in thousands): September 30, 2022 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment Total Current loans receivable $ 1,045,839 $ 478,547 $ 117,934 $ 19,849 $ 616,330 $ 1,662,169 1-30 days past-due 36,844 58,207 12,534 — 70,741 107,585 Delinquent loans receivable 46,703 68,165 9,805 — 77,970 124,673 Total loans receivable 1,129,386 604,919 140,273 19,849 765,041 1,894,427 Less: allowance for losses (67,832) (27,565) (4,900) (2,445) (34,911) (102,743) Loans receivable, net $ 1,061,554 $ 577,354 $ 135,373 $ 17,404 $ 730,130 $ 1,791,684 (1) Of the $19.8 million of Single-Pay receivables, $12.2 million relate to mandated extended payment options for certain Canada Single-Pay loans. September 30, 2022 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 31-60 days past-due $ 24,925 $ 19,266 $ 3,086 $ 22,352 $ 47,277 61-90 days past-due 12,360 14,150 1,836 15,986 28,346 91 + days past-due 9,418 34,749 4,883 39,632 49,050 Total delinquent loans receivable $ 46,703 $ 68,165 $ 9,805 $ 77,970 $ 124,673 December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 843,379 $ 359,512 $ 110,232 $ 42,463 $ 512,207 $ 1,355,586 1-30 days past-due 35,657 45,160 13,213 — 58,373 94,030 Delinquent loans receivable 35,077 53,014 10,611 — 63,625 98,702 Total loans receivable 914,113 457,686 134,056 42,463 634,205 1,548,318 Less: allowance for losses (68,140) (13,387) (3,327) (2,706) (19,420) (87,560) Loans receivable, net $ 845,973 $ 444,299 $ 130,729 $ 39,757 $ 614,785 $ 1,460,758 (1) Of the $42.5 million of Single-Pay receivables, $11.3 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 31-60 days past-due $ 15,452 $ 16,646 $ 4,539 $ 21,185 $ 36,637 61-90 days past-due 13,397 13,933 3,213 17,146 30,543 91 + days past-due 6,228 22,435 2,859 25,294 31,522 Total delinquent loans receivable $ 35,077 $ 53,014 $ 10,611 $ 63,625 $ 98,702 The following tables summarize loans Guaranteed by the Company under CSO programs and the related delinquent receivables (in thousands): December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 37,303 $ 799 $ 38,102 1-30 days past-due 6,633 162 6,795 Delinquent loans receivable Guaranteed by the Company 1,378 42 1,420 Total loans receivable Guaranteed by the Company 45,314 1,003 46,317 Less: Liability for losses on CSO lender-owned consumer loans (6,869) (39) (6,908) Loans receivable Guaranteed by the Company, net $ 38,445 $ 964 $ 39,409 December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 31-60 days past-due $ 1,003 $ 28 $ 1,031 61-90 days past-due 277 8 285 91 + days past-due 98 6 104 Total delinquent loans receivable $ 1,378 $ 42 $ 1,420 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 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 75,128 $ 32,991 $ 8,827 $ 3,239 $ 45,057 $ — $ 120,185 Charge-offs (36,298) (33,838) (474) (11,232) (45,544) (3,319) (85,161) Recoveries 5,391 8,674 77 6,990 15,741 217 21,349 Net charge-offs (30,907) (25,164) (397) (4,242) (29,803) (3,102) (63,812) Provision for losses 41,787 29,129 — 4,381 33,510 3,102 78,399 Divestiture (2) (13,555) (9,906) (3,002) (783) (13,691) — (27,246) Effect of foreign currency translation (4,621) (13) — (149) (162) — (4,783) Balance, end of period $67,832 $27,037 $5,428 $2,446 $34,911 $0 $102,743 Liability for losses on CSO lender-owned consumer loans: (1) Balance, beginning of period $ — $ 8,040 $ 43 $ — $ 8,083 $ — $ 8,083 Divestiture (2) — (8,040) (43) — (8,083) — (8,083) Balance, end of period $ — $ — $ — $ — $ — $ — $ — (1) All balances in connection with the CSO programs were disposed of on July 8, 2022 upon the divestiture of the Legacy U.S. Direct Lending business. (2) Write off of the allowance for loan losses or liability for losses on CSO lender-owned consumer loans related to loan balance sold or guarantees transferred from the company on July 8, 2022 upon the completion of the divestiture of the Legacy U.S. Direct Lending business. Three Months Ended September 30, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 44,847 $ 16,701 $ 3,880 $ 2,432 $ 23,013 $ — $ 67,860 Charge-offs (27,974) (18,400) (4,252) (24,640) (47,292) (869) (76,135) Recoveries 8,564 4,811 1,996 18,493 25,300 401 34,265 Net charge-offs (19,410) (13,589) (2,256) (6,147) (21,992) (468) (41,870) Provision for losses 27,800 11,223 1,858 6,223 19,304 468 47,572 Effect of foreign currency translation (975) (5) — (39) (44) — (1,019) Balance, end of period $ 52,262 $ 14,330 $ 3,482 $ 2,469 $ 20,281 $ — $ 72,543 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period — 5,234 31 — $ 5,265 — $ 5,265 Increase in liability — 1,739 3 — 1,742 — 1,742 Balance, end of period $ — $ 6,973 $ 34 $ — $ 7,007 $ — $ 7,007 Nine Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 68,140 $ 13,387 $ 3,327 $ 2,706 $ 19,420 $ — $ 87,560 Charge-offs (121,391) (94,166) (17,452) (60,848) (172,466) (9,630) (303,487) Recoveries 22,167 23,337 6,154 44,986 74,477 1,250 97,894 Net charge-offs (99,224) (70,829) (11,298) (15,862) (97,989) (8,380) (205,593) Provision for losses 119,669 94,400 16,401 16,567 127,368 8,380 255,417 Divestiture (2) (13,555) (9,906) (3,002) (783) (13,691) — (27,246) Effect of foreign currency translation (7,198) (15) — (182) (197) — (7,395) Balance, end of period $ 67,832 $ 27,037 $ 5,428 $ 2,446 $ 34,911 $ — $ 102,743 Liability for losses on CSO lender-owned consumer loans: (1) Balance, beginning of period $ — $ 6,869 $ 39 $ — $ 6,908 $ — $ 6,908 Divestiture (2) — (6,869) (39) — (6,908) — (6,908) Balance, end of period $ — $ — $ — $ — $ — $ — $ — (1) All balances in connection with the CSO programs were disposed of on July 8, 2022 upon the divestiture of the Legacy U.S. Direct Lending business. (2) Write off of the allowance for loan losses or liability for losses on CSO lender-owned consumer loans related to loan balance sold or guarantees transferred from the company on July 8, 2022 upon the completion of the divestiture of the Legacy U.S. Direct Lending business. Nine 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 (81,175) (58,337) (14,979) (68,680) (141,996) (2,525) (225,696) Recoveries 23,351 16,811 6,756 57,321 80,888 1,331 105,570 Net charge-offs (57,824) (41,526) (8,223) (11,359) (61,108) (1,194) (120,126) Provision for losses 58,274 31,782 4,658 10,743 47,183 1,194 106,651 Effect of foreign currency translation (146) 1 — 1 2 — (144) Balance, end of period $ 52,262 $ 14,330 $ 3,482 $ 2,469 $ 20,281 $ — $ 72,543 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228 Decrease in liability — (187) (34) — (221) — (221) Balance, end of period $ — $ 6,973 $ 34 $ — $ 7,007 $ — $ — $ 7,007 As of September 30, 2022, Revolving LOC and Installment loans classified as nonaccrual were $4.8 million and $39.4 million, respectively. As of December 31, 2021, Revolving LOC and Installment loans classified as nonaccrual were $5.9 million and $41.4 million, respectively. The Company 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 The table below presents TDRs that are related to the Customer Care Program implemented in response to COVID-19, included in both gross loans receivable and the impairment included in the ALL (in thousands): As of September 30, 2022 As of December 31, 2021 Current TDR gross receivables $ 9,564 $ 11,580 Delinquent TDR gross receivables 2,920 5,066 Total TDR gross receivables 12,484 16,646 Less: Impairment included in the allowance for loan losses (2,645) (3,632) Less: Additional allowance (759) (2,212) Outstanding TDR receivables, net of impairment $ 9,080 $ 10,802 The tables below present loans modified and classified as TDRs during the periods presented (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Pre-modification TDR loans receivable $ 2,020 $ 3,586 $ 7,600 $ 11,953 Post-modification TDR loans receivable 1,945 3,182 7,324 10,654 Total concessions included in gross charge-offs $ 75 $ 404 $ 276 $ 1,299 There were $1.3 million and $2.9 million of loans classified as TDRs that were charged off and included as a reduction in the ALL during the three months ended September 30, 2022 and 2021, respectively, and $4.0 million and $11.0 million during the nine months ended September 30, 2022 and 2021, respectively. The Company had commitments to lend additional funds of $1.4 million to customers with available and unfunded Revolving LOC loans classified as TDRs as of September 30, 2022. 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 September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Average outstanding TDR loans receivable $ 12,424 $ 16,190 $ 11,391 $ 17,911 Interest income recognized 1,448 4,155 3,855 14,277 Number of TDR loans 828 2,624 2,949 8,872

CREDIT SERVICES ORGANIZATION

CREDIT SERVICES ORGANIZATION	9 Months Ended
	Sep. 30, 2022
Guarantees [Abstract]
CREDIT SERVICES ORGANIZATION	CREDIT SERVICES ORGANIZATION As a result of the sale of the Legacy U.S. Direct Lending business on July 8, 2022, the Company no longer guarantees loans originated by third-party lenders through CSO programs. The Company will continue to present these loans in the paragraphs that follow based on historical practice and for comparability purposes. Refer to Note 14 , " Acquisitions and Divestiture " for additional information. The CSO fee receivables were $5.2 million at December 31, 2021, 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 2021 Form 10-K for further details of the Company's accounting policy. As of December 31, 2021, the incremental maximum amount payable under all such guarantees was $38.4 million. 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 $6.9 million at December 31, 2021. This liability is reflected in "Liability for losses on CSO lender-owned consumer loans" in the unaudited Condensed Consolidated Balance Sheets. The Company placed $5.5 million in collateral accounts for the benefit of lenders at December 31, 2021, 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 December 31, 2021, and there were no costs to obtain, or costs to fulfill, capitalized under the program. See Note 3, "Loans Receivable and Revenue"

DEBT

DEBT	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
DEBT	DEBT As of September 30, 2022 the Company has transitioned all debt facilities from LIBOR to SOFR. Refer to Note 1, "Summary of Significant Accounting Policies and Nature of Operations" for additional details on the transition from LIBOR. The Company's debt instruments and balances outstanding as of September 30, 2022 and December 31, 2021, including maturity date, effective interest rate and borrowing capacity, were as follows (dollars in thousands): Effective interest rate Outstanding as of Maturity Date Borrowing Capacity September 30, 2022 December 31, 2021 Corporate Debt: 7.50% Senior Secured Notes August 1, 2028 7.50 % $ 1,000,000 $ 1,000,000 Total corporate debt 1,000,000 1,000,000 Funding Debt: Heights SPV July 15, 2024 1-Mo SOFR + 4.25% $425.0 million $ 396,610 $ — First Heritage SPV July 13, 2024 1-Mo SOFR + 4.25% $225.0 million 183,203 — Flexiti SPV (1) (5) September 29, 2025 Weighted average interest rate (4) 8.07% C$535.0 million 269,333 176,625 Flexiti Securitization (1) December 9, 2025 1-Mo CDOR + 3.59% C$526.5 million 382,937 242,886 Canada SPV (1) August 2, 2026 3-Mo CDOR + 6.00% C$400.0 million 258,019 160,533 Heights Finance SPV (3) N/A (3) 1-Mo LIBOR + 5.25% $350.0 million — 350,000 U.S. SPV (2) N/A (2) 1-Mo LIBOR + 6.25% $200.0 million — 49,456 Curo Canada Revolving Credit Facility (1) On-demand Canada Prime Rate + 1.95% C$10.0 million — — Senior Revolver August 31, 2023 1-Mo SOFR + 5.00% $40.0 million — — Total funding debt $ 1,490,102 $ 979,500 Less: debt issuance costs (40,786) (33,707) Total Debt $ 2,449,316 $ 1,945,793 (1) Capacity amounts are denominated in Canadian dollars, whereas outstanding balances as of September 30, 2022 and December 31, 2021 are denominated in U.S. dollars. (2) The U.S. SPV was extinguished on July 8, 2022 upon the divestiture of the Legacy U.S. Direct lending business. (3) The Heights Finance SPV was extinguished on July 15, 2022 and replaced as of July 15, 2022 with Heights SPV. (4) The weighted average interest rate does not include the impact of the amortization of deferred loan origination costs or debt discounts. (5) Includes $35.5 million of debt that matured on September 30, 2022, however, due to a Canadian statutory holiday, it is not deemed to be extinguished until the next business day, in October 2022. Corporate Debt 7.50% Senior Secured Notes In July 2021, the Company issued $750.0 million of 7.50% Senior Secured Notes which mature on August 1, 2028. Interest on the notes is payable semiannually, in arrears, on February 1 and August 1. In December 2021, the Company issued an additional $250.0 million of 7.50% Senior Secured Notes to fund the acquisition of Heights Finance. Refer to Note 14,"Acquisitions and Divestiture" for additional details. In connection with the 7.50% Senior Secured Notes, financing costs of $19.3 million were capitalized, net of amortization, and included in the unaudited Condensed Consolidated Balance Sheets as a component of "Debt." These costs are amortized over the term of the 7.50% Senior Secured Notes as a component of interest expense. 8.25% Senior Secured Notes In August 2018, the Company issued $690.0 million of 8.25% Senior Secured Notes maturing on September 1, 2025. In connection with the 8.25% Senior Secured Notes, the Company capitalized financing costs of $13.9 million, which were being amortized as a component of interest expense over its term. During the third quarter of 2021, the 8.25% Senior Secured Notes were extinguished using proceeds from the 7.50% Senior Secured Notes described above. The early extinguishment of the 8.25% Senior Secured Notes resulted in a loss of $40.2 million. Funding Debt As of September 30, 2022, the Company had five credit facilities whereby certain loans receivable were sold to wholly-owned VIEs to collateralize debt incurred under each facility. These facilities are the (i) Heights SPV, (ii) First Heritage SPV, (iii) Canada SPV, (iv) Flexiti SPV and (v) Flexiti Securitization. For further information on these facilities, refer to Note 2, "Variable Interest Entities" . Heights SPV On July 15, 2022, we entered into a new $425.0 million non-recourse revolving warehouse facility to replace the incumbent lender's facility and finance future loans originated by Heights Finance. The effective interest rate was 1-month SOFR plus 4.25%. The Company also pays a 0.50% per annum commitment fee on the unused portion of the commitments. The warehouse revolving period matures on July 15, 2024. First Heritage SPV On July 13, 2022, concurrently with the closing of the First Heritage acquisition, we entered into a new $225.0 million non-recourse revolving warehouse facility to replace First Heritage's incumbent lender's facility and to finance future loans originated by First Heritage. The effective interest rate was 1-month SOFR plus 4.25%. The Company also pays a 0.50% per annum commitment fee on the unused portion of the commitments. The warehouse revolving period matures on July 13, 2024. Flexiti SPV In March 2021, concurrently with the acquisition of Flexiti, Flexiti Financing SPE Corp., a wholly-owned Canadian subsidiary of the Company, refinanced and increase its Flexiti SPV to C$500.0 million, with a maturity on March 10, 2024. As of September 30, 2022, the weighted average interest rate was 8.07%. The borrower also pays a 0.50% per annum commitment fee on the unused portion of the commitments. On September 29, 2022, Flexiti refinanced and increased its Flexiti SPV in order to both increase the borrowing capacity from C$500.0 million to C$535.0 million and extended its maturity to September 29, 2025. All other material terms of the revolving warehouse credit facility remain unchanged. Flexiti Securitization In December 2021, Flexiti Securitization Limited Partnership, a wholly-owned Canadian subsidiary of the Company, entered into the Flexiti Securitization. The facility provides for C$500.0 million, with a maturity of December 9, 2025. As of September 30, 2022, the effective interest was one-month CDOR plus 3.59%. The borrower also pays a 0.45% per annum commitment fee on the unused portion of the commitments. Interest Rate Swap on Flexiti Securitization On July 7, 2022, Flexiti entered into an interest rate swap with National Bank of Canada to protect against the interest risk on the C$526.5 million, variable rate, borrowing facility. The interest rate swap is a derivative instrument, designated as a cash flow hedge and as such any change in the fair value of the derivative is recorded as a component of other comprehensive income. As of September 30, 2022, a $4.6 million interest rate swap is included in other assets and a $4.6 million gain as a result of the change in fair value is recognized in other comprehensive income on our Condensed Consolidated Balance Sheet. Canada SPV In August 2018, CURO Canada Receivables Limited Partnership, a wholly-owned subsidiary of the Company, entered into the Canada SPV. During the fourth quarter of 2021 and first quarter of 2022, the Company amended the existing credit facility in order to, among other things, (i) increase the borrowing capacity from C$175.0 million to C$400.0 million, (ii) reduce borrowing costs, and (iii) extend the initial maturity date by three years, Heights Finance SPV In December 2021, the Company acquired Heights Finance, including the Heights Finance SPV. Heights Finance entered into the Heights Finance SPV in December 2019 with a total revolving commitment of $350.0 million. The interest rate on the facility is one-month LIBOR plus 5.25%. The Heights Finance SPV was scheduled to mature on December 31, 2024. The Heights Finance SPV was extinguished on July 15, 2022, using proceeds from the new $425.0 million non-recourse revolving warehouse facility, "Heights SPV," as described above. The early extinguishment of the Heights Finance SPV resulted in a loss of $0.6 million. U.S. SPV In April 2020, CURO Receivables Finance II, LLC, a wholly-owned subsidiary of the Company, entered into the U.S. SPV, which provided for $200.0 million of borrowing capacity with an effective interest rate on the Company's borrowings of one-month LIBOR plus 6.25%. The borrower pays the lenders a monthly commitment fee at an annual rate of 0.50% on the unused portion of the commitments. The U.S. SPV was set to mature on April 8, 2024. The U.S. SPV was extinguished on July 8, 2022 upon the completion of the divestiture of our Legacy U.S. Direct Lending business to Community Choice Financial. The early extinguishment of the U.S. SPV resulted in a loss of $3.1 million. Senior Revolver The Company maintains the Senior Revolver that provides $40.0 million of borrowing capacity, including up to $4.0 million of standby letters of credit, for a one-year term, renewable for successive terms following annual review. The current term expires August 31, 2023. The Senior Revolver accrues interest at one-month SOFR plus 5.00%. The Senior Revolver is guaranteed by all subsidiaries that guarantee the 7.50% Senior Secured Notes, and is secured by a lien on substantially all assets of CURO and the guarantor subsidiaries that is senior to the lien securing the 7.50% Senior Secured Notes. CURO Canada Revolving Credit Facility CURO Canada maintains the Curo Canada Revolving Credit Facility, formerly known as the Cash Money Revolving Credit Facility, a C$10.0 million revolving credit facility, which provides short-term liquidity for the Company's Canadian direct lending operations. As of September 30, 2022, the borrowing capacity under the Curo Canada Revolving Credit Facility was C$9.9 million, net of C$0.1 million in outstanding stand-by letters of credit. The Curo Canada Revolving Credit Facility is collateralized by substantially all of CURO Canada’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 Curo Canada Revolving Credit Facility bear interest per annum at the prime rate of a Canadian chartered bank plus 1.95%.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company's effective income tax rate was 92.6% and 24.9% for the nine months ended September 30, 2022 and 2021, respectively. The effective income tax rate for the nine months ended September 30, 2022, was higher compared to the blended federal and state/provincial statutory rate of approximately 26.0%, primarily as a result of lost tax benefits related to the divestiture of the Legacy U.S. Direct Lending business of $8.4 million, share-based compensation of $0.9 million, officers’ compensation of $1.0 million, and non-deductible transaction costs of $0.2 million, partially offset by tax benefits related to change in fair value of contingent consideration of $2.1 million. The effective income tax rate for the nine months ended September 30, 2021 was lower compared to the blended federal and state/provincial statutory rates of approximately 26.0%, primarily as a result of proportionally more net income in lower rate jurisdictions, driven by the gain on the Katapult transaction of $146.9 million in the second quarter of 2021 and the loss on extinguishment of debt of $40.2 million in the third quarter of 2021. Additionally, the effective tax rate also includes the release of a valuation allowance due to the Company's share of Katapult's income, tax benefits related to share-based compensation, expense related to the non-deductible transaction costs and the change in fair value of contingent consideration, additional Texas accrual for 2020 due to the settlement of 2013 to 2019 Texas tax returns, and a tax benefit for the recognition of Research and Development tax credit.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2022
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 judgment 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 September 30, 2022 (in thousands): Estimated Fair Value Carrying Value September 30, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,378 $ 7,378 $ — $ — $ 7,378 Interest rate swap on Flexiti Securitization 4,567 — 4,567 — 4,567 Financial liabilities: Non-qualified deferred compensation plan $ 4,972 $ 4,972 $ — $ — $ 4,972 Contingent consideration related to acquisition 15,770 — — 15,770 15,770 Interest Rate Swap on Flexiti Securitization On July 7, 2022, Flexiti entered into an interest rate swap with National Bank of Canada to protect against the interest risk on its variable rate borrowing facility. For additional information on the interest rate swap on the Flexiti Securitization, refer to Note 5 , " Debt ." 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 loan origination targets over the two years following closing of the acquisition that could result in additional cash consideration up to $32.8 million to Flexiti's former stockholders. The fair value of the liability is estimated using the option-based income approach using a Monte Carlo simulation model discounted back to the reporting date. The significant unobservable inputs (Level 3) used to estimate the fair value included 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 decreased from the initial measurement of $20.6 million as of March 31, 2021 to $15.8 million as of September 30, 2022. The first and only payment to date of $1.0 million was made in July 2022. For additional information on Flexiti and the related contingent consideration, refer to Note 14, "Acquisitions and Divestiture." Cash Surrender Value of Life Insurance and Non-qualified deferred compensation plan The cash surrender value of life insurance is included in “Other assets” in the Company’s Consolidated Balance Sheets. The non-qualified deferred compensation plan offsetting liability is included in “Accounts payable and accrued liabilities” in the Company’s Consolidated Balance Sheets. The table below presents the assets and liabilities that were carried at fair value on the unaudited Condensed Consolidated Balance Sheets at December 31, 2021 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 8,242 $ 8,242 $ — $ — $ 8,242 Financial liabilities: Non-qualified deferred compensation plan $ 5,109 $ 5,109 $ — $ — $ 5,109 Contingent consideration related to acquisition 26,508 — — 26,508 26,508 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 September 30, 2022 (in thousands): Estimated Fair Value Carrying Value September 30, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 45,683 $ 45,683 $ — $ — $ 45,683 Restricted cash 144,020 144,020 — — 144,020 Loans receivable, net 1,791,684 — — 1,791,684 1,791,684 Financial liabilities: 7.50% Senior Secured Notes $ 982,331 $ — $ 489,700 $ — $ 489,700 Heights SPV 388,013 — — 388,013 388,013 First Heritage SPV 178,403 — — 183,203 183,203 Flexiti SPV 264,333 — — 269,333 269,333 Flexiti Securitization 380,036 — — 382,937 382,937 Canada SPV 256,200 — — 258,019 258,019 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, 2021 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 63,179 $ 63,179 $ — $ — $ 63,179 Restricted cash 98,896 98,896 — — 98,896 Loans receivable, net 1,460,758 — — 1,460,758 1,460,758 Financial liabilities: Liability for losses on CSO lender-owned consumer loans (1) $ 6,908 $ — $ — $ 6,908 $ 6,908 7.50% Senior Secured Notes 980,721 — 1,005,700 — 1,005,700 U.S. SPV (1) 45,392 — — 49,456 49,456 Canada SPV 157,813 — — 160,533 160,533 Flexiti SPV 172,739 — — 176,625 176,625 Flexiti Securitization 239,128 — — 242,886 242,886 Heights Finance SPV 350,000 — — 350,000 350,000 (1) Liabilities were disposed of the when we completed the divestiture of the Legacy U.S. Direct Lending business on July 8, 2022. 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. CSO Program As a result of the sale of the Legacy U.S. Direct Lending business on July 8, 2022, the Company no longer guarantees loans originated by third-party lenders through CSO programs. The Company will continue to present these loans in the tables that follow based on historical practice and for comparability purposes. Refer to Note 14, "Acquis itions and Divestit ure " for additional information. In connection with CSO programs, the Company guaranteed 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 was required to purchase from the lender charged-off loans that it had guaranteed. Refer to Note 3, "Loans Receivable and Revenue" and Note 4, Credit Services Organization" for additional information. All balances in connection with the CSO programs were disposed of with the completion of the divestiture of the Legacy U.S. Direct Lending business on July 8, 2022. 7.50% Senior Secured Notes, Heights SPV, First Heritage SPV, Flexiti SPV, Flexiti Securitization, Canada SPV, Curo Canada Revolving Credit Facility and Senior Revolver (U.S. SPV and Heights Finance SPV extinguished during the third quarter of 2022) The fair value disclosure for the 7.50% Senior Secured Notes as of September 30, 2022 and December 31, 2021 was based on observable market trading data. The fair values of the Heights SPV, First Heritage SPV, Flexiti SPV, Flexiti Securitization, Canada SPV, Curo Canada Revolving Credit Facility and Senior Revolver 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, 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 Equity method loss - Q3 2021 (1,582) — (1,582) Balance at September 30, 2021 14,919 — 14,919 Equity method income - Q4 2021 2,982 — 2,982 Purchases of common stock 9,999 — 9,999 Balance at December 31, 2021 27,900 — 27,900 Equity method income - Q1 2022 1,584 — 1,584 Balance at March 31, 2022 29,484 — 29,484 Equity method loss - Q2 2022 (1,327) (1,327) Balance at June 30, 2022 28,157 — 28,157 Equity method loss - Q3 2022 (2,309) (2,309) Balance at September 30, 2022 $ 25,848 $ — $ 25,848 Classification as of December 31, 2021 Level 3, not carried at fair value N/A Classification as of September 30, 2022 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 same or similar investment in Katapult, 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 merger with FinServ. Immediately prior to the merger, the Company first converted all of its preferred stock and exercised all common stock warrants, and then exchanged all shares of Katapult common stock for $146.9 million in cash and 18.9 million shares of common stock in the resulting public company, Katapult (NASDAQ: KPLT). The Company's entire investment in Katapult is now accounted for under the equity method of accounting. 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 during the second quarter of 2021. The Company began investing in Katapult in 2017 and increased its investment through multiple private placement acquisitions. 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 recorded a loss of $2.3 million for the three months ended September 30, 2022 based on its share of Katapult’s earnings. During the fourth quarter of 2021, the Company purchased an additional 2.6 million shares of common stock of Katapult for an aggregate purchase price of $10.0 million. 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 shares of common stock 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 during the second quarter of 2021. Additionally, as part of the merger, CURO received 3.0 million earn-out warrants and holds two of the eight board of director seats for Katapult. Both the equity method investment and the previously recognized investment measured at cost minus impairment are presented within "Investment in Katapult" on the unaudited Condensed Consolidated Balance Sheets. The Company owns 19.4% of Katapult on a fully diluted basis assuming full pay-out of earn-out shares as of September 30, 2022, and 18.1% excluding pay-out of earn-out shares.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITYThe following table summarizes the changes in stockholders' equity for the nine months ended September 30, 2022 and 2021 (in thousands, except Common Stock data): Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings AOCI (1) Total Stockholders' Equity Shares Outstanding Par Value Balance at December 31, 2021 40,810,444 $ 23 $ (124,302) $ 113,520 $ 203,467 $ (32,378) $ 160,330 Net income — — — — 1,336 — 1,336 Foreign currency translation adjustment — — — — — 6,633 6,633 Dividends — — — — (4,791) — (4,791) Share-based compensation expense — — — 4,093 — — 4,093 Repurchase of common stock (824,477) — (12,530) — — — (12,530) Net settlement of share-based awards 362,815 — — (2,284) — — (2,284) Balance at March 31, 2022 40,348,782 $ 23 $ (136,832) $ 115,329 $ 200,012 $ (25,745) $ 152,787 Net loss — — — — (26,080) — (26,080) Foreign currency translation adjustment — — — — — (10,520) (10,520) Dividends — — — — (4,434) — (4,434) Share based compensation expense — — — 4,415 — — 4,415 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 108,969 — — (588) — — (588) Balance at June 30, 2022 40,457,751 $ 23 $ (136,832) $ 119,156 $ 169,498 $ (36,265) $ 115,580 Net income — — — — 25,653 — 25,653 Other comprehensive loss, net of tax — — — — — (13,705) (13,705) Dividends — — — — (4,466) — (4,466) Share based compensation expense — — — 1,448 — — 1,448 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 27,630 — — (58) — — (58) Balance at September 30 2022 40,485,381 $ 23 $ (136,832) $ 120,546 $ 190,685 $ (49,970) $ 124,452 (1) Accumulated other comprehensive income (loss) Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings 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) Balances at June 30, 2021 41,679,541 $ 9 $ (79,604) $ 84,490 $ 283,370 $ (21,563) $ 266,702 Net loss — — — — (42,039) — (42,039) Foreign currency translation adjustment — — — — — (10,611) (10,611) Dividends — — — — (4,547) — (4,547) Share based compensation expense — — — 3,998 — — 3,998 Proceeds from exercise of stock options 7,200 — — 27 — — 27 Repurchase of common stock (964,566) — (15,940) — — — (15,940) Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 14,936 $ (107) (107) Balance at September 30, 2021 40,737,111 $ 9 $ (95,544) $ 88,408 $ 236,784 $ (32,174) $ 197,483 (1) Accumulated other comprehensive income (loss) Dividends The table below summarizes the Company's quarterly dividends for 2022. Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2022 February 4, 2022 February 18, 2022 March 1, 2022 $ 0.11 $ 4,517 Q2 2022 April 28, 2022 May 10, 2022 May 23, 2022 $ 0.11 $ 4,440 Q3 2022 August 3, 2022 August 15, 2022 August 26, 2022 $ 0.11 $ 4,453 The table below summarizes the Company's quarterly dividends for 2021. Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2021 January 29, 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 Q3 2021 July 28, 2021 August 9, 2021 August 19, 2021 $ 0.11 $ 4,556 In October 2022, the Company's Board of Directors suspended the quarterly dividend.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2022
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 Nine Months Ended 2022 2021 2022 2021 Net income (loss) $ 25,653 $ (42,039) $ 909 $ 88,213 Weighted average common shares - basic 40,479 41,220 40,203 41,459 Dilutive effect of stock options and restricted stock units 356 — 551 1,963 Weighted average common shares - diluted 40,835 41,220 40,754 43,422 Earnings per share: Basic earnings per share $ 0.63 $ (1.02) $ 0.02 $ 2.13 Diluted earnings per share $ 0.63 $ (1.02) $ 0.02 $ 2.03 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; therefore, these shares are not included in calculating diluted earnings per share. For the three and nine months ended September 30, 2022, there were 3.5 million and 2.4 million, respectively, of potential shares of common stock excluded from the calculation of diluted earnings per share because their effect was anti-dilutive. For the three and nine months ended September 30, 2021, there were 0.1 million and 0.1 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	9 Months Ended
	Sep. 30, 2022
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. U.S. As of September 30, 2022, the Company operated over 500 U.S. retail locations in 13 states. The Company provides secured and unsecured installment loan products to near-prime and non-prime consumers as well as credit insurance and other ancillary financial products to its customers in the U.S. Canada Direct Lending. As of September 30, 2022, the Company operated a total of 211 stores across eight Canadian provinces and had an online presence in eight provinces and one territory. The Company provides Revolving LOC and Installment loans, which include Single-Pay loans, optional credit protection 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. As of September 30, 2022, the Company served Canadian customers through POS financing available at over 8,000 retail locations and over 3,500 merchant partners across 10 provinces and two territories. The Company provides Revolving LOC loans and a number of other ancillary financial products to its customers in Canada. Results of operations for the nine months ended September 30, 2021 from Canada POS Lending represent results from the date of Flexiti's acquisition, March 10, 2021, through September 30, 2021. The following table illustrates summarized financial information concerning reportable segments (in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Revenues by segment: (1) U.S. $ 107,430 $ 131,674 $ 511,540 $ 386,960 Canada Direct Lending 78,979 66,190 226,007 186,510 Canada POS Lending 27,711 11,416 71,173 20,054 Consolidated revenue $ 214,120 $ 209,280 $ 808,720 $ 593,524 Net revenues by segment: U.S. $ 75,357 $ 83,244 $ 315,079 $ 278,852 Canada Direct Lending 46,032 52,187 145,047 154,717 Canada POS Lending 14,332 3,131 43,118 7,927 Consolidated net revenue $ 135,721 $ 138,562 $ 503,244 $ 441,496 Segment operating (loss) income: U.S. $ 30,757 $ (62,099) $ (11,347) $ 75,909 Canada Direct Lending 12,069 23,744 45,554 71,334 Canada POS Lending 175 (17,059) (21,834) (29,789) Consolidated operating (loss) income $ 43,001 $ (55,414) $ 12,373 $ 117,454 Expenditures for long-lived assets by segment: U.S. $ 6,545 $ 4,402 $ 14,066 $ 9,226 Canada Direct Lending 630 481 5,094 991 Canada POS Lending 5,846 2,603 16,110 5,134 Consolidated expenditures for long-lived assets $ 13,021 $ 7,486 $ 35,270 $ 15,351 (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): September 30, December 31, U.S. $ 739,100 $ 661,945 Canada Direct Lending 465,057 427,197 Canada POS Lending 690,270 459,176 Total gross loans receivable $ 1,894,427 $ 1,548,318 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): September 30, December 31, U.S. $ 14,618 $ 32,753 Canada Direct Lending 20,097 21,072 Canada POS Lending 2,687 810 Total net long-lived assets $ 37,402 $ 54,635 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	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Securities Litigation and Enforcement In 2018, a putative securities fraud class action lawsuit was filed against the Company and certain of its officers and directors and other related parties 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"). The suit alleged the Company made 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. In December 2020, the Court granted final approval of the $9.0 million settlement and dismissed the case with prejudice. 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. For the nine months ended September 30, 2022, there was no further expense related to this litigation. In June and July 2020, three shareholder derivative lawsuits were filed in the United States District Court for the District of Delaware ("Court") against the Company, certain of its directors and officers, and in two of the three lawsuits, a large stockholder. Plaintiffs generally alleged 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. In April 2022, the Company reached an agreement in principle with the plaintiffs to settle these actions. On October 27, 2022, the Court granted final approval of the settlement and dismissed the case with prejudice. The terms of the settlement provided for the implementation of certain corporate governance reforms and a payment of $345,000 in attorneys’ fees and expenses to plaintiffs’ counsel, which was paid by the Company's insurers, and included no admission of liability or wrongdoing by the Company.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
LEASES	LEASES Leases entered into by the Company are primarily for retail stores in certain U.S. states and Canadian provinces. Leases classified as finance leases were immaterial to the Company as of September 30, 2022. Operating leases expire at various times through 2033. Operating leases are included in "Right of use asset - operating leases" and "Lease liability - operating leases" in the unaudited Condensed Consolidated Balance Sheets. Operating lease costs are included in "Occupancy" in the unaudited Condensed Consolidated Statement of Operations. The majority of leases have an original term up to five years plus renewal options for additional similar terms. The following table summarizes the operating lease costs and other information for the three and nine months ended September 30, 2022 and September 30, 2021 (dollars in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Operating lease costs: Third-Party $ 7,098 $ 8,043 $ 26,151 24,604 Related-Party 332 551 1,986 1,649 Total operating lease costs $ 7,430 $ 8,594 $ 28,137 26,253 Cash paid for amounts included in the measurement of operating lease liabilities $ 29,713 $ 26,556 ROU assets obtained $ (26,772) $ 9,893 Weighted average remaining lease term - Operating leases 4.4 years 5.3 years Weighted average discount rate - Operating leases 7.7 % 9.1 % The following table summarizes the aggregate operating lease payments that the Company was contractually obligated to make under operating leases as of September 30, 2022 (in thousands): Third-Party Related-Party Total Remainder of 2022 $ 6,845 $ 253 $ 7,098 2023 23,533 615 24,148 2024 16,527 632 17,159 2025 11,178 649 11,827 2026 6,161 666 6,827 2027 3,921 684 4,605 Thereafter 12,423 1,021 13,444 Total 80,588 4,520 85,108 Less: Imputed interest (17,453) (1,286) (18,739) Operating lease liabilities $ 63,135 $ 3,234 $ 66,369 There were no material leases entered into subsequent to the balance sheet date.

GOODWILL

GOODWILL	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The change in the carrying amount of goodwill by operating segment for the nine months ended September 30, 2022 was as follows (in thousands): U.S. Canada Direct Lending Canada POS Lending Total Goodwill at December 31, 2021 $ 359,779 $ 30,105 $ 39,908 $ 429,792 Foreign currency translation — (2,199) (2,914) (5,113) Measurement period adjustment 15,379 — — 15,379 Divestiture (Note 14) (91,131) — — (91,131) Acquisition (Note 14) 75,365 — — 75,365 Goodwill at September 30, 2022 $ 359,392 $ 27,906 $ 36,994 $ 424,292 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 2021 Form 10-K for additional information on the Company's policy for assessing goodwill for impairment. In the third quarter of 2022, 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 September 30, 2022. Flexiti Acquisition The Company completed the acquisition of Flexiti on March 10, 2021, resulting in $39.9 million of goodwill as of December 31, 2021, based on the excess of the purchase price of the business combination over the fair value of the acquired net assets. Goodwill of $39.9 million was net of $4.5 million of adjustments upon the conclusion of the measurement period, and $0.5 million of foreign currency translation impact as of December 31, 2021. See Note 14,"Acquisitions and Divestiture" for more information related to the business combination. Heights Finance Acquisition The Company completed the acquisition of Heights Finance on December 27, 2021. Provisional goodwill was estimated at $253.9 million, based on the preliminary valuation. The Company recorded a $15.4 million of adjustments during the second quarter of 2022, resulting in a provisional goodwill balance of $269.2 million, as of June 30, 2022. See Note 14,"Acquisitions and Divestiture" for more information related to the business combination. Legacy U.S. Direct Lending Business Divestiture On July 8, 2022 the Company completed the divestiture of its Legacy U.S. Direct Lending business to Community Choice Financial, for total sale proceeds of $349.2 million, net of working capital adjustments, comprised of $314.2 million of cash received at close and $35 million in cash payable in monthly installment payments over the subsequent 12 months. The divestiture resulted in a gain of $68.4 million in the three and nine months ended September 30, 2022, which was recorded in "Gain on sale of business" on the unaudited Condensed Consolidated Statement of Operations. As part of the sale, $91.1 million of goodwill was written off. See Note 14,"Acquisitions and Divestiture" for more information related to the divestiture. First Heritage Acquisition On July 13, 2022, CURO closed the acquisition of First Heritage, a consumer lender that provides near-prime installment loans along with customary opt-in insurance and other financial products, based in Ridgeland, Mississippi, for a total purchase price of $140.0 million in cash. Provisional goodwill was recorded at $75.4 million.See Note 14,"Acquisitions and Divestiture" for more information related to the business combination.

ACQUISITIONS AND DIVESTITURE

ACQUISITIONS AND DIVESTITURE	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS AND DIVESTITURE	ACQUISITIONS AND DIVESTITURE ACQUISITIONS First Heritage On July 13, 2022, we completed the acquisition of First Heritage, a consumer lender that provides near-prime installment loans along with customary opt-in insurance and other financial products, based in Ridgeland, Mississippi, pursuant to the merger agreement dated May 18, 2022 (“Merger Agreement”). Pursuant to the Merger Agreement, Sugarcane Sub, LLC, a Delaware limited liability company and wholly owned subsidiary of the Company (“Merger Sub”), merged with and into First Heritage (the “Merger”), with First Heritage surviving the Merger as a wholly-owned subsidiary of the Company for a purchase price of $140.0 million in cash, subject to certain customary working capital and other adjustments in accordance with the terms of the Merger Agreement. The Company began consolidating the financial results of First Heritage in the Consolidated Financial Statements on July 13, 2022 within the U.S. operating segment. 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 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. As of September 30, 2022, the primary areas that remain preliminary relate to the valuation of certain loans receivables, intangible assets and certain tax-related balances. The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on July 13, 2022 (as adjusted) Assets Cash and cash equivalents $ 31,396 Restricted cash 1,933 Gross loans receivable (1) 218,011 Prepaid expenses and other 1,284 Property and equipment 345 Right-of-use assets 4,241 Intangibles, net 10,670 Total assets $ 267,880 Liabilities Accounts payable and accrued liabilities $ 4,271 Lease liabilities 4,241 Debt 170,392 Total liabilities 178,904 Net assets acquired 88,976 Total consideration paid 164,341 Goodwill $ 75,365 (1) The gross contractual loans receivables as of July 13, 2022 were $236.1 million, of which the Company estimates $18.1 million will not be collected. The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Trade name $ 3,790 10.0 years Customer relationships 6,880 3.5 years Total identified intangible assets $ 10,670 Goodwill of $75.4 million represents the excess of the consideration paid over the fair value of the net tangible and intangible assets acquired. The goodwill was primarily attributable to expected synergies created with the Company’s future product offerings and the value of the combined workforce. Goodwill from this transaction is deductible for income tax purposes. The Company incurred costs related to this acquisition of $10.1 million that were recorded in "Other operating expense" in the U.S. segment in the accompanying Consolidated Statement of Operations for the three months ended September 30, 2022. Heights Finance On December 27, 2021, the Company acquired 100% of the outstanding stock of Heights Finance for $360.0 million, consisting of $335.0 million in cash and $25.0 million of our common stock. Heights Finance is a consumer finance company that provides secured and unsecured Installment loans to near-prime and non-prime consumers, and offers customary opt-in insurance and other financial products across 390 branches in 11 U.S. states. The Company began consolidating the financial results of Heights Finance in the Consolidated Financial Statements on December 27, 2021 within the U.S. operating segment. For additional information, see Note 15, "Acquisitions" of the 2021 Form 10-K. We are in the process of reviewing the valuation of acquired assets and liabilities, including goodwill, and expect to finalize the purchase price allocation prior to December 31, 2022. During the nine months ended September 30, 2022, the Company recorded a measurement period adjustment that increased goodwill by $15.4 million. The measurement period adjustment related to the fair value of the loan portfolio and would have resulted in $7.7 million of incremental interest and fee revenue during the three months ended March 31, 2022. The Company made these measurement period adjustments to reflect facts and circumstances that existed as of the acquisition date and did not result from events subsequent to the acquisition date. As of September 30, 2022, the primary areas that remain preliminary relate to the valuation of intangible assets and certain tax-related balances. The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of acquisition of Heights Finance (in thousands): Amounts acquired on December 27, 2021 Measurement period adjustments Amounts acquired on December 27, 2021 (as adjusted) Assets Cash and cash equivalents $ 13,564 $ — $ 13,564 Restricted cash 33,630 — 33,630 Gross loans receivable (1) 471,630 (15,379) 456,251 Income tax receivable 3,526 — 3,526 Prepaid expenses and other 7,410 — 7,410 Property and equipment 4,748 — 4,748 Right-of-use assets 16,111 — 16,111 Intangibles, net 11,900 — 11,900 Other assets 98 — 98 Total assets $ 562,617 $ (15,379) $ 547,238 Liabilities Accounts payable and accrued liabilities $ 19,186 $ — $ 19,186 Lease liabilities 16,315 — 16,315 Deferred tax liability 1,077 — 1,077 Accrued interest on debt 1,781 — 1,781 Debt 350,000 — 350,000 Total liabilities $ 388,359 $ — $ 388,359 Net assets acquired $ 174,258 $ (15,379) $ 158,879 Total consideration paid 428,115 428,115 Goodwill $ 253,857 $ 269,236 (1) The gross contractual loans receivables as of December 27, 2021 were $485.4 million, of which the Company estimates $29.2 million will not be collected. Flexiti On March 10, 2021, the Company acquired 100% of the outstanding stock of Flexiti. The fair value of total consideration paid was $86.5 million in cash, $6.3 million in debt costs and $20.6 million in contingent cash consideration subject to future operating metrics, including revenue less NCOs and loan originations. Flexiti provides POS financing solutions to retailers across Canada. The Company began consolidating the financial results of Flexiti in the unaudited Condensed Consolidated Financial Statements on March 10, 2021. For additional information, see Note 15, "Acquisitions" of the 2021 Form 10-K. Legacy U.S. Direct Lending Business On July 8, 2022 the Company completed the divestiture of its Legacy U.S. Direct Lending business to Community Choice Financial, for total sale proceeds of $349.2 million, net of working capital adjustments, comprised of $314.2 million of cash received at close and $35 million in cash payable in monthly installment payments over the subsequent 12 months. The divestiture resulted in a gain of $68.4 million in the three and nine months ended September 30, 2022, which was recorded in "Gain on sale of business" on the unaudited Condensed Consolidated Statement of Operations. The sale of the business is not considered a strategic shift that will have a major effect on the Company’s operations or financial results, and thus it is not reported as discontinued operations. The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of divestiture of the Legacy U.S. Direct Lending business (in thousands): July 8, 2022 Assets Cash, cash equivalents and restricted cash $ 21,292 Loans receivable 162,147 Right of use asset 39,326 Goodwill 91,131 Other assets (1) 30,690 Total assets $ 344,586 Liabilities Accounts payable and accrued liabilities $ 8,947 Right of use liability 43,433 Liability for losses on CSO lender-owned consumer loans 5,628 Other long term liabilities (2) 5,815 Total liabilities 63,823 Net assets sold 280,763 Total proceeds 349,207 Total pretax gain on sale of business $ 68,444 (1) Includes income tax receivable, property and equipment, intangibles, deferred tax assets, and other assets. (2) Includes deferred revenue, income taxes payable, deferred tax liability, and other long-term liabilities The Legacy U.S. Direct Lending Business had pre-tax net income of $60.7 million and $3.6 million for the nine months and three months ended September 30, 2022, respectively. The Legacy U.S. Direct Lending Business had pre-tax net income of $118.1 million and $27.7 million for the nine months and three months ended September 30, 2021, respectively. Pre-tax net income is comprised of net revenue and expenses directly related to the Legacy U.S. Direct Lending Business, which does not include certain costs recorded in the U.S. operating segment that are not classified as disposed of, such as interest expense on the 7.50% Senior Secured Notes and certain corporate expenses.

SHARE REPURCHASE PROGRAM

SHARE REPURCHASE PROGRAM	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
SHARE REPURCHASE PROGRAM	SHARE REPURCHASE PROGRAM In February 2022, the Company's Board of Directors authorized a new share repurchase program for the repurchase of up to $25.0 million of CURO common stock. There were no repurchases under this program as of September 30, 2022. Repurchases are at the Company's discretion and can continue until completed or terminated. The Company expects any repurchases to be made from time-to-time in the open market and/or in privately negotiated transactions at the Company's discretion, subject to market conditions and other factors. Any repurchased shares will be available for use in connection with equity plans and for other corporate purposes. In May 2021, the Company's Board of Directors authorized a share repurchase program for up to $50.0 million of its common stock. The program commenced in June 2021 and was completed in February 2022. The table below summarizes share repurchase activity in the $50.0 million repurchase program during the three and nine months ended September 30, 2022 (in thousands, except for per share amounts and number of share amounts): Three Months Ended September 30, 2022 Nine Months Ended Total number of shares repurchased — 824,777 Average price paid per share $ — $ 15.20 Total value of shares repurchased $ — $ 12,530 We repurchased 104,487 shares of our common stock at an average price of $16.77 for a total cost of $1.8 million during the three and nine months ended September 30, 2021.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSCost Savings and Efficiency EnhancementsAs part of the continuing evaluation of the Company cost structure, the Company made the decision in October 2022 to enact certain cost savings strategies, which include (i) store closures in both Canada and the US, (ii) consolidation of certain back-office functions as well as reductions to our corporate office footprint, and (iii) ending the First Phase credit card.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS (Policies)	9 Months Ended
	Sep. 30, 2022
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 the accounting policies described in its 2021 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, 2022. While certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, the Company believes that the disclosures are adequate to enable a reasonable understanding of the information presented. Additionally, the Company qualifies as a Smaller Reporting Company (SRC) as defined by the SEC, 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 as of June 30, 2022. As such, we made the election and reflected SRC status beginning with our first quarterly report following the determination, as of and for the quarter ended June 30, 2022. We will reevaluate our status as of June 30, 2023. 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. Beginning January 1, 2022, the Company started reporting "Interest and fees revenue," "Insurance premiums and commissions," and "Other revenue" in place of the previously reported "Revenue" line item in the unaudited Condensed Consolidated Statements of Operations. Prior period amounts have been reclassified to conform with current period presentation. On July 8, 2022 the Company completed the divestiture of its Legacy U.S. Direct Lending business to Community Choice Financial, for a sales price of $345.0 million. Refer to Note 1 4 , " Acquisitions and Divestiture "
Principles of Consolidation	Principles of Consolidation The unaudited Condensed Consolidated Financial Statements reflect the accounts of CURO and its direct and indirect subsidiaries, including Heights Finance, which we acquired on December 27, 2021 and First Heritage, which we acquired on July 13, 2022. Refer to Note 14, "Acquisitions and Divestiture" for further disclosures related to these acquisitions. 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 First Heritage, Heights Finance and Flexiti acquisitions. Actual results may differ from those estimates.
Acquisitions	Acquisitions First Heritage Credit, LLC On July 13, 2022, CURO closed the acquisition of First Heritage, a consumer lender that provides near-prime installment loans along with customary opt-in insurance and other financial products, based in Ridgeland, Mississippi, for a total purchase price of $140.0 million in cash. Heights Finance On December 27, 2021, CURO closed the acquisition of Heights Finance, a consumer finance company that provides Installment loans and offers customary opt-in insurance and other financial products, based in Greenville, South Carolina for a total purchase price of $360.0 million ($335.0 million in cash plus $25.0 million in stock). Flexiti On March 10, 2021, CURO closed its acquisition of Flexiti, a POS and BNPL provider based in Toronto, Ontario, in a transaction accounted for as a business combination, for a total purchase price of up to $122.5 million ($86.5 million in cash and up to $32.8 million in contingent cash consideration subject to future operating metrics). Refer to Note 14,"Acquisitions and Divestiture" for further information regarding the acquisition and Note 13, "Goodwill" for the impact to the Company's goodwill balance as a result of the acquisitions.
Divestiture	Divestiture Legacy U.S. Direct Lending Business On July 8, 2022, the Company completed the divestiture of its Legacy U.S. Direct Lending business to Community Choice Financial, for total cash of $345.0 million, of which $35.0 million is payable over 12 months. The divestiture resulted in a gain of $68.4 million for the three and nine months ended September 30, 2022, which was recorded in "Gain on sale of business" on the unaudited Condensed Consolidated Statement of Operations. Refer to Note 14,"Acquisitions and Divestiture" for further information regarding the divestiture and Note 13, "Goodwill"
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted ASU 2016-13 and subsequent amendments 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, ASU 2020-02 in February 2020 and ASU 2022-02 in March 2022. 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. 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 2019-10 amended the mandatory effective date for ASU 2016-13. As a result, ASU 2016-13 and related amendments are effective for fiscal years beginning after December 15, 2022 for entities that qualified as a smaller reporting company as of June 30, 2019, such as the Company. ASU 2016-13 and its amendments should be applied on either a prospective transition or modified-retrospective approach depending on the subtopic. The Company deferred the adoption of ASU 2016-13 until January 1, 2023, as permitted under ASU 2019-10. The Company has performed parallel testing through the third quarter of 2022. We continue to refine our model to estimate the expected credit losses, as well as, finalize our processes and internal controls in order to comply with the adoption of ASU 2016-13. The Company believes the implementation will have a material effect on the Company's consolidated 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 upcoming market transition from LIBOR and other interbank offered rates to alternative reference rates, such as SOFR. Entities can elect to not 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 FASB has recently extended the adoption date to December 31, 2024. 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. As of September 30, 2022, the Company has transitioned all debt facilities from LIBOR to SOFR. ASU 2021-08 In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities in accordance with ASC 606, Revenue from Contracts with Customers . ASU 2021-08 is effective for fiscal years beginning after December 15, 2022, and early adoption is permitted. While the Company is continuing to assess the timing of adoption and the potential impacts of ASU 2021-08, it does not expect ASU 2021-08 will have a material effect 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.
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 judgment 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)	9 Months Ended
	Sep. 30, 2022
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 were as follows (in thousands): September 30, December 31, Assets Restricted cash $ 89,849 $ 57,155 Loans receivable, net 1,611,719 1,228,088 Prepaid expenses and other 8,206 — Deferred tax assets 97 — Total Assets $ 1,709,871 $ 1,285,243 Liabilities Accounts payable and accrued liabilities $ 10,642 $ 9,886 Deferred revenue 22 106 Deferred tax liability — 269 Accrued interest 5,547 3,279 Income taxes payable (234) — Debt, net 1,466,985 965,072 Total Liabilities $ 1,482,962 $ 978,612

LOANS RECEIVABLE AND REVENUE (T

LOANS RECEIVABLE AND REVENUE (Tables)	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Summary of Revenue by Product	The following table summarizes revenue by product (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Revolving LOC $ 77,036 $ 78,262 $ 264,642 $ 209,033 Unsecured Installment 72,422 72,056 320,051 213,233 Secured Installment 17,724 13,743 71,721 41,591 Single-Pay 13,333 26,568 67,388 75,298 Total Installment 103,479 112,367 459,160 330,122 Insurance revenue 24,746 12,599 61,659 36,021 Other 8,859 6,052 23,259 18,348 Total revenue (1) $ 214,120 $ 209,280 $ 808,720 $ 593,524 (1) Includes revenue from CSO programs of $3.9 million and $43.4 million for the three months ended September 30, 2022 and 2021, respectively, and $101.2 million and $119.7 million for the nine months ended September 30, 2022 and 2021, respectively.
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): September 30, 2022 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment Total Current loans receivable $ 1,045,839 $ 478,547 $ 117,934 $ 19,849 $ 616,330 $ 1,662,169 1-30 days past-due 36,844 58,207 12,534 — 70,741 107,585 Delinquent loans receivable 46,703 68,165 9,805 — 77,970 124,673 Total loans receivable 1,129,386 604,919 140,273 19,849 765,041 1,894,427 Less: allowance for losses (67,832) (27,565) (4,900) (2,445) (34,911) (102,743) Loans receivable, net $ 1,061,554 $ 577,354 $ 135,373 $ 17,404 $ 730,130 $ 1,791,684 (1) Of the $19.8 million of Single-Pay receivables, $12.2 million relate to mandated extended payment options for certain Canada Single-Pay loans. September 30, 2022 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 31-60 days past-due $ 24,925 $ 19,266 $ 3,086 $ 22,352 $ 47,277 61-90 days past-due 12,360 14,150 1,836 15,986 28,346 91 + days past-due 9,418 34,749 4,883 39,632 49,050 Total delinquent loans receivable $ 46,703 $ 68,165 $ 9,805 $ 77,970 $ 124,673 December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 843,379 $ 359,512 $ 110,232 $ 42,463 $ 512,207 $ 1,355,586 1-30 days past-due 35,657 45,160 13,213 — 58,373 94,030 Delinquent loans receivable 35,077 53,014 10,611 — 63,625 98,702 Total loans receivable 914,113 457,686 134,056 42,463 634,205 1,548,318 Less: allowance for losses (68,140) (13,387) (3,327) (2,706) (19,420) (87,560) Loans receivable, net $ 845,973 $ 444,299 $ 130,729 $ 39,757 $ 614,785 $ 1,460,758 (1) Of the $42.5 million of Single-Pay receivables, $11.3 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 31-60 days past-due $ 15,452 $ 16,646 $ 4,539 $ 21,185 $ 36,637 61-90 days past-due 13,397 13,933 3,213 17,146 30,543 91 + days past-due 6,228 22,435 2,859 25,294 31,522 Total delinquent loans receivable $ 35,077 $ 53,014 $ 10,611 $ 63,625 $ 98,702 The following tables summarize loans Guaranteed by the Company under CSO programs and the related delinquent receivables (in thousands): December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 37,303 $ 799 $ 38,102 1-30 days past-due 6,633 162 6,795 Delinquent loans receivable Guaranteed by the Company 1,378 42 1,420 Total loans receivable Guaranteed by the Company 45,314 1,003 46,317 Less: Liability for losses on CSO lender-owned consumer loans (6,869) (39) (6,908) Loans receivable Guaranteed by the Company, net $ 38,445 $ 964 $ 39,409 December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 31-60 days past-due $ 1,003 $ 28 $ 1,031 61-90 days past-due 277 8 285 91 + days past-due 98 6 104 Total delinquent loans receivable $ 1,378 $ 42 $ 1,420
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 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 75,128 $ 32,991 $ 8,827 $ 3,239 $ 45,057 $ — $ 120,185 Charge-offs (36,298) (33,838) (474) (11,232) (45,544) (3,319) (85,161) Recoveries 5,391 8,674 77 6,990 15,741 217 21,349 Net charge-offs (30,907) (25,164) (397) (4,242) (29,803) (3,102) (63,812) Provision for losses 41,787 29,129 — 4,381 33,510 3,102 78,399 Divestiture (2) (13,555) (9,906) (3,002) (783) (13,691) — (27,246) Effect of foreign currency translation (4,621) (13) — (149) (162) — (4,783) Balance, end of period $67,832 $27,037 $5,428 $2,446 $34,911 $0 $102,743 Liability for losses on CSO lender-owned consumer loans: (1) Balance, beginning of period $ — $ 8,040 $ 43 $ — $ 8,083 $ — $ 8,083 Divestiture (2) — (8,040) (43) — (8,083) — (8,083) Balance, end of period $ — $ — $ — $ — $ — $ — $ — (1) All balances in connection with the CSO programs were disposed of on July 8, 2022 upon the divestiture of the Legacy U.S. Direct Lending business. (2) Write off of the allowance for loan losses or liability for losses on CSO lender-owned consumer loans related to loan balance sold or guarantees transferred from the company on July 8, 2022 upon the completion of the divestiture of the Legacy U.S. Direct Lending business. Three Months Ended September 30, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 44,847 $ 16,701 $ 3,880 $ 2,432 $ 23,013 $ — $ 67,860 Charge-offs (27,974) (18,400) (4,252) (24,640) (47,292) (869) (76,135) Recoveries 8,564 4,811 1,996 18,493 25,300 401 34,265 Net charge-offs (19,410) (13,589) (2,256) (6,147) (21,992) (468) (41,870) Provision for losses 27,800 11,223 1,858 6,223 19,304 468 47,572 Effect of foreign currency translation (975) (5) — (39) (44) — (1,019) Balance, end of period $ 52,262 $ 14,330 $ 3,482 $ 2,469 $ 20,281 $ — $ 72,543 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period — 5,234 31 — $ 5,265 — $ 5,265 Increase in liability — 1,739 3 — 1,742 — 1,742 Balance, end of period $ — $ 6,973 $ 34 $ — $ 7,007 $ — $ 7,007 Nine Months Ended Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 68,140 $ 13,387 $ 3,327 $ 2,706 $ 19,420 $ — $ 87,560 Charge-offs (121,391) (94,166) (17,452) (60,848) (172,466) (9,630) (303,487) Recoveries 22,167 23,337 6,154 44,986 74,477 1,250 97,894 Net charge-offs (99,224) (70,829) (11,298) (15,862) (97,989) (8,380) (205,593) Provision for losses 119,669 94,400 16,401 16,567 127,368 8,380 255,417 Divestiture (2) (13,555) (9,906) (3,002) (783) (13,691) — (27,246) Effect of foreign currency translation (7,198) (15) — (182) (197) — (7,395) Balance, end of period $ 67,832 $ 27,037 $ 5,428 $ 2,446 $ 34,911 $ — $ 102,743 Liability for losses on CSO lender-owned consumer loans: (1) Balance, beginning of period $ — $ 6,869 $ 39 $ — $ 6,908 $ — $ 6,908 Divestiture (2) — (6,869) (39) — (6,908) — (6,908) Balance, end of period $ — $ — $ — $ — $ — $ — $ — (1) All balances in connection with the CSO programs were disposed of on July 8, 2022 upon the divestiture of the Legacy U.S. Direct Lending business. (2) Write off of the allowance for loan losses or liability for losses on CSO lender-owned consumer loans related to loan balance sold or guarantees transferred from the company on July 8, 2022 upon the completion of the divestiture of the Legacy U.S. Direct Lending business. Nine 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 (81,175) (58,337) (14,979) (68,680) (141,996) (2,525) (225,696) Recoveries 23,351 16,811 6,756 57,321 80,888 1,331 105,570 Net charge-offs (57,824) (41,526) (8,223) (11,359) (61,108) (1,194) (120,126) Provision for losses 58,274 31,782 4,658 10,743 47,183 1,194 106,651 Effect of foreign currency translation (146) 1 — 1 2 — (144) Balance, end of period $ 52,262 $ 14,330 $ 3,482 $ 2,469 $ 20,281 $ — $ 72,543 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228 Decrease in liability — (187) (34) — (221) — (221) Balance, end of period $ — $ 6,973 $ 34 $ — $ 7,007 $ — $ — $ 7,007
Financing Receivable, Troubled Debt Restructuring	The table below presents TDRs that are related to the Customer Care Program implemented in response to COVID-19, included in both gross loans receivable and the impairment included in the ALL (in thousands): As of September 30, 2022 As of December 31, 2021 Current TDR gross receivables $ 9,564 $ 11,580 Delinquent TDR gross receivables 2,920 5,066 Total TDR gross receivables 12,484 16,646 Less: Impairment included in the allowance for loan losses (2,645) (3,632) Less: Additional allowance (759) (2,212) Outstanding TDR receivables, net of impairment $ 9,080 $ 10,802 The tables below present loans modified and classified as TDRs during the periods presented (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Pre-modification TDR loans receivable $ 2,020 $ 3,586 $ 7,600 $ 11,953 Post-modification TDR loans receivable 1,945 3,182 7,324 10,654 Total concessions included in gross charge-offs $ 75 $ 404 $ 276 $ 1,299 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 September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Average outstanding TDR loans receivable $ 12,424 $ 16,190 $ 11,391 $ 17,911 Interest income recognized 1,448 4,155 3,855 14,277 Number of TDR loans 828 2,624 2,949 8,872

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The Company's debt instruments and balances outstanding as of September 30, 2022 and December 31, 2021, including maturity date, effective interest rate and borrowing capacity, were as follows (dollars in thousands): Effective interest rate Outstanding as of Maturity Date Borrowing Capacity September 30, 2022 December 31, 2021 Corporate Debt: 7.50% Senior Secured Notes August 1, 2028 7.50 % $ 1,000,000 $ 1,000,000 Total corporate debt 1,000,000 1,000,000 Funding Debt: Heights SPV July 15, 2024 1-Mo SOFR + 4.25% $425.0 million $ 396,610 $ — First Heritage SPV July 13, 2024 1-Mo SOFR + 4.25% $225.0 million 183,203 — Flexiti SPV (1) (5) September 29, 2025 Weighted average interest rate (4) 8.07% C$535.0 million 269,333 176,625 Flexiti Securitization (1) December 9, 2025 1-Mo CDOR + 3.59% C$526.5 million 382,937 242,886 Canada SPV (1) August 2, 2026 3-Mo CDOR + 6.00% C$400.0 million 258,019 160,533 Heights Finance SPV (3) N/A (3) 1-Mo LIBOR + 5.25% $350.0 million — 350,000 U.S. SPV (2) N/A (2) 1-Mo LIBOR + 6.25% $200.0 million — 49,456 Curo Canada Revolving Credit Facility (1) On-demand Canada Prime Rate + 1.95% C$10.0 million — — Senior Revolver August 31, 2023 1-Mo SOFR + 5.00% $40.0 million — — Total funding debt $ 1,490,102 $ 979,500 Less: debt issuance costs (40,786) (33,707) Total Debt $ 2,449,316 $ 1,945,793 (1) Capacity amounts are denominated in Canadian dollars, whereas outstanding balances as of September 30, 2022 and December 31, 2021 are denominated in U.S. dollars. (2) The U.S. SPV was extinguished on July 8, 2022 upon the divestiture of the Legacy U.S. Direct lending business. (3) The Heights Finance SPV was extinguished on July 15, 2022 and replaced as of July 15, 2022 with Heights SPV. (4) The weighted average interest rate does not include the impact of the amortization of deferred loan origination costs or debt discounts. (5) Includes $35.5 million of debt that matured on September 30, 2022, however, due to a Canadian statutory holiday, it is not deemed to be extinguished until the next business day, in October 2022.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2022
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 September 30, 2022 (in thousands): Estimated Fair Value Carrying Value September 30, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,378 $ 7,378 $ — $ — $ 7,378 Interest rate swap on Flexiti Securitization 4,567 — 4,567 — 4,567 Financial liabilities: Non-qualified deferred compensation plan $ 4,972 $ 4,972 $ — $ — $ 4,972 Contingent consideration related to acquisition 15,770 — — 15,770 15,770 The table below presents the assets and liabilities that were carried at fair value on the unaudited Condensed Consolidated Balance Sheets at December 31, 2021 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 8,242 $ 8,242 $ — $ — $ 8,242 Financial liabilities: Non-qualified deferred compensation plan $ 5,109 $ 5,109 $ — $ — $ 5,109 Contingent consideration related to acquisition 26,508 — — 26,508 26,508 The table below presents the assets and liabilities that were not carried at fair value on the unaudited Condensed Consolidated Balance Sheets at September 30, 2022 (in thousands): Estimated Fair Value Carrying Value September 30, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 45,683 $ 45,683 $ — $ — $ 45,683 Restricted cash 144,020 144,020 — — 144,020 Loans receivable, net 1,791,684 — — 1,791,684 1,791,684 Financial liabilities: 7.50% Senior Secured Notes $ 982,331 $ — $ 489,700 $ — $ 489,700 Heights SPV 388,013 — — 388,013 388,013 First Heritage SPV 178,403 — — 183,203 183,203 Flexiti SPV 264,333 — — 269,333 269,333 Flexiti Securitization 380,036 — — 382,937 382,937 Canada SPV 256,200 — — 258,019 258,019 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, 2021 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 63,179 $ 63,179 $ — $ — $ 63,179 Restricted cash 98,896 98,896 — — 98,896 Loans receivable, net 1,460,758 — — 1,460,758 1,460,758 Financial liabilities: Liability for losses on CSO lender-owned consumer loans (1) $ 6,908 $ — $ — $ 6,908 $ 6,908 7.50% Senior Secured Notes 980,721 — 1,005,700 — 1,005,700 U.S. SPV (1) 45,392 — — 49,456 49,456 Canada SPV 157,813 — — 160,533 160,533 Flexiti SPV 172,739 — — 176,625 176,625 Flexiti Securitization 239,128 — — 242,886 242,886 Heights Finance SPV 350,000 — — 350,000 350,000 (1) Liabilities were disposed of the when we completed the divestiture of the Legacy U.S. Direct Lending business on July 8, 2022.
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, 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 Equity method loss - Q3 2021 (1,582) — (1,582) Balance at September 30, 2021 14,919 — 14,919 Equity method income - Q4 2021 2,982 — 2,982 Purchases of common stock 9,999 — 9,999 Balance at December 31, 2021 27,900 — 27,900 Equity method income - Q1 2022 1,584 — 1,584 Balance at March 31, 2022 29,484 — 29,484 Equity method loss - Q2 2022 (1,327) (1,327) Balance at June 30, 2022 28,157 — 28,157 Equity method loss - Q3 2022 (2,309) (2,309) Balance at September 30, 2022 $ 25,848 $ — $ 25,848 Classification as of December 31, 2021 Level 3, not carried at fair value N/A Classification as of September 30, 2022 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 same or similar investment in Katapult, 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 merger with FinServ. Immediately prior to the merger, the Company first converted all of its preferred stock and exercised all common stock warrants, and then exchanged all shares of Katapult common stock for $146.9 million in cash and 18.9 million shares of common stock in the resulting public company, Katapult (NASDAQ: KPLT). The Company's entire investment in Katapult is now accounted for under the equity method of accounting. 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 during the second quarter of 2021.

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of Stockholders Equity	The following table summarizes the changes in stockholders' equity for the nine months ended September 30, 2022 and 2021 (in thousands, except Common Stock data): Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings AOCI (1) Total Stockholders' Equity Shares Outstanding Par Value Balance at December 31, 2021 40,810,444 $ 23 $ (124,302) $ 113,520 $ 203,467 $ (32,378) $ 160,330 Net income — — — — 1,336 — 1,336 Foreign currency translation adjustment — — — — — 6,633 6,633 Dividends — — — — (4,791) — (4,791) Share-based compensation expense — — — 4,093 — — 4,093 Repurchase of common stock (824,477) — (12,530) — — — (12,530) Net settlement of share-based awards 362,815 — — (2,284) — — (2,284) Balance at March 31, 2022 40,348,782 $ 23 $ (136,832) $ 115,329 $ 200,012 $ (25,745) $ 152,787 Net loss — — — — (26,080) — (26,080) Foreign currency translation adjustment — — — — — (10,520) (10,520) Dividends — — — — (4,434) — (4,434) Share based compensation expense — — — 4,415 — — 4,415 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 108,969 — — (588) — — (588) Balance at June 30, 2022 40,457,751 $ 23 $ (136,832) $ 119,156 $ 169,498 $ (36,265) $ 115,580 Net income — — — — 25,653 — 25,653 Other comprehensive loss, net of tax — — — — — (13,705) (13,705) Dividends — — — — (4,466) — (4,466) Share based compensation expense — — — 1,448 — — 1,448 Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 27,630 — — (58) — — (58) Balance at September 30 2022 40,485,381 $ 23 $ (136,832) $ 120,546 $ 190,685 $ (49,970) $ 124,452 (1) Accumulated other comprehensive income (loss) Common Stock Treasury Stock, at cost Paid-in capital Retained Earnings 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) Balances at June 30, 2021 41,679,541 $ 9 $ (79,604) $ 84,490 $ 283,370 $ (21,563) $ 266,702 Net loss — — — — (42,039) — (42,039) Foreign currency translation adjustment — — — — — (10,611) (10,611) Dividends — — — — (4,547) — (4,547) Share based compensation expense — — — 3,998 — — 3,998 Proceeds from exercise of stock options 7,200 — — 27 — — 27 Repurchase of common stock (964,566) — (15,940) — — — (15,940) Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes 14,936 $ (107) (107) Balance at September 30, 2021 40,737,111 $ 9 $ (95,544) $ 88,408 $ 236,784 $ (32,174) $ 197,483 (1) Accumulated other comprehensive income (loss)
Schedule of Dividends	The table below summarizes the Company's quarterly dividends for 2022. Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2022 February 4, 2022 February 18, 2022 March 1, 2022 $ 0.11 $ 4,517 Q2 2022 April 28, 2022 May 10, 2022 May 23, 2022 $ 0.11 $ 4,440 Q3 2022 August 3, 2022 August 15, 2022 August 26, 2022 $ 0.11 $ 4,453 The table below summarizes the Company's quarterly dividends for 2021. Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2021 January 29, 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 Q3 2021 July 28, 2021 August 9, 2021 August 19, 2021 $ 0.11 $ 4,556

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2022
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 Nine Months Ended 2022 2021 2022 2021 Net income (loss) $ 25,653 $ (42,039) $ 909 $ 88,213 Weighted average common shares - basic 40,479 41,220 40,203 41,459 Dilutive effect of stock options and restricted stock units 356 — 551 1,963 Weighted average common shares - diluted 40,835 41,220 40,754 43,422 Earnings per share: Basic earnings per share $ 0.63 $ (1.02) $ 0.02 $ 2.13 Diluted earnings per share $ 0.63 $ (1.02) $ 0.02 $ 2.03

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Summary of Financial Information by Segment	The following table illustrates summarized financial information concerning reportable segments (in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Revenues by segment: (1) U.S. $ 107,430 $ 131,674 $ 511,540 $ 386,960 Canada Direct Lending 78,979 66,190 226,007 186,510 Canada POS Lending 27,711 11,416 71,173 20,054 Consolidated revenue $ 214,120 $ 209,280 $ 808,720 $ 593,524 Net revenues by segment: U.S. $ 75,357 $ 83,244 $ 315,079 $ 278,852 Canada Direct Lending 46,032 52,187 145,047 154,717 Canada POS Lending 14,332 3,131 43,118 7,927 Consolidated net revenue $ 135,721 $ 138,562 $ 503,244 $ 441,496 Segment operating (loss) income: U.S. $ 30,757 $ (62,099) $ (11,347) $ 75,909 Canada Direct Lending 12,069 23,744 45,554 71,334 Canada POS Lending 175 (17,059) (21,834) (29,789) Consolidated operating (loss) income $ 43,001 $ (55,414) $ 12,373 $ 117,454 Expenditures for long-lived assets by segment: U.S. $ 6,545 $ 4,402 $ 14,066 $ 9,226 Canada Direct Lending 630 481 5,094 991 Canada POS Lending 5,846 2,603 16,110 5,134 Consolidated expenditures for long-lived assets $ 13,021 $ 7,486 $ 35,270 $ 15,351 (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): September 30, December 31, U.S. $ 739,100 $ 661,945 Canada Direct Lending 465,057 427,197 Canada POS Lending 690,270 459,176 Total gross loans receivable $ 1,894,427 $ 1,548,318
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): September 30, December 31, U.S. $ 14,618 $ 32,753 Canada Direct Lending 20,097 21,072 Canada POS Lending 2,687 810 Total net long-lived assets $ 37,402 $ 54,635

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Summary of Operating Lease Costs	The following table summarizes the operating lease costs and other information for the three and nine months ended September 30, 2022 and September 30, 2021 (dollars in thousands): Three Months Ended Nine Months Ended 2022 2021 2022 2021 Operating lease costs: Third-Party $ 7,098 $ 8,043 $ 26,151 24,604 Related-Party 332 551 1,986 1,649 Total operating lease costs $ 7,430 $ 8,594 $ 28,137 26,253 Cash paid for amounts included in the measurement of operating lease liabilities $ 29,713 $ 26,556 ROU assets obtained $ (26,772) $ 9,893 Weighted average remaining lease term - Operating leases 4.4 years 5.3 years Weighted average discount rate - Operating leases 7.7 % 9.1 %
Summary of Future Minimum Lease Payments, ASC 842	The following table summarizes the aggregate operating lease payments that the Company was contractually obligated to make under operating leases as of September 30, 2022 (in thousands): Third-Party Related-Party Total Remainder of 2022 $ 6,845 $ 253 $ 7,098 2023 23,533 615 24,148 2024 16,527 632 17,159 2025 11,178 649 11,827 2026 6,161 666 6,827 2027 3,921 684 4,605 Thereafter 12,423 1,021 13,444 Total 80,588 4,520 85,108 Less: Imputed interest (17,453) (1,286) (18,739) Operating lease liabilities $ 63,135 $ 3,234 $ 66,369

GOODWILL (Tables)

GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The change in the carrying amount of goodwill by operating segment for the nine months ended September 30, 2022 was as follows (in thousands): U.S. Canada Direct Lending Canada POS Lending Total Goodwill at December 31, 2021 $ 359,779 $ 30,105 $ 39,908 $ 429,792 Foreign currency translation — (2,199) (2,914) (5,113) Measurement period adjustment 15,379 — — 15,379 Divestiture (Note 14) (91,131) — — (91,131) Acquisition (Note 14) 75,365 — — 75,365 Goodwill at September 30, 2022 $ 359,392 $ 27,906 $ 36,994 $ 424,292

ACQUISITIONS AND DIVESTITURE (T

ACQUISITIONS AND DIVESTITURE (Tables)	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Assets Acquired and Liabilities Assumed	The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on July 13, 2022 (as adjusted) Assets Cash and cash equivalents $ 31,396 Restricted cash 1,933 Gross loans receivable (1) 218,011 Prepaid expenses and other 1,284 Property and equipment 345 Right-of-use assets 4,241 Intangibles, net 10,670 Total assets $ 267,880 Liabilities Accounts payable and accrued liabilities $ 4,271 Lease liabilities 4,241 Debt 170,392 Total liabilities 178,904 Net assets acquired 88,976 Total consideration paid 164,341 Goodwill $ 75,365 (1) The gross contractual loans receivables as of July 13, 2022 were $236.1 million, of which the Company estimates $18.1 million will not be collected. The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of acquisition of Heights Finance (in thousands): Amounts acquired on December 27, 2021 Measurement period adjustments Amounts acquired on December 27, 2021 (as adjusted) Assets Cash and cash equivalents $ 13,564 $ — $ 13,564 Restricted cash 33,630 — 33,630 Gross loans receivable (1) 471,630 (15,379) 456,251 Income tax receivable 3,526 — 3,526 Prepaid expenses and other 7,410 — 7,410 Property and equipment 4,748 — 4,748 Right-of-use assets 16,111 — 16,111 Intangibles, net 11,900 — 11,900 Other assets 98 — 98 Total assets $ 562,617 $ (15,379) $ 547,238 Liabilities Accounts payable and accrued liabilities $ 19,186 $ — $ 19,186 Lease liabilities 16,315 — 16,315 Deferred tax liability 1,077 — 1,077 Accrued interest on debt 1,781 — 1,781 Debt 350,000 — 350,000 Total liabilities $ 388,359 $ — $ 388,359 Net assets acquired $ 174,258 $ (15,379) $ 158,879 Total consideration paid 428,115 428,115 Goodwill $ 253,857 $ 269,236 (1) The gross contractual loans receivables as of December 27, 2021 were $485.4 million, of which the Company estimates $29.2 million will not be collected.
Finite-Lived Intangible Assets Acquired as Part of Business Combination	The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Trade name $ 3,790 10.0 years Customer relationships 6,880 3.5 years Total identified intangible assets $ 10,670
Schedule of Assets and Liabilities Held-for-Sale	The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of divestiture of the Legacy U.S. Direct Lending business (in thousands): July 8, 2022 Assets Cash, cash equivalents and restricted cash $ 21,292 Loans receivable 162,147 Right of use asset 39,326 Goodwill 91,131 Other assets (1) 30,690 Total assets $ 344,586 Liabilities Accounts payable and accrued liabilities $ 8,947 Right of use liability 43,433 Liability for losses on CSO lender-owned consumer loans 5,628 Other long term liabilities (2) 5,815 Total liabilities 63,823 Net assets sold 280,763 Total proceeds 349,207 Total pretax gain on sale of business $ 68,444 (1) Includes income tax receivable, property and equipment, intangibles, deferred tax assets, and other assets. (2) Includes deferred revenue, income taxes payable, deferred tax liability, and other long-term liabilities

SHARE REPURCHASE PROGRAM (Table

SHARE REPURCHASE PROGRAM (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of Share Repurchase Program	The table below summarizes share repurchase activity in the $50.0 million repurchase program during the three and nine months ended September 30, 2022 (in thousands, except for per share amounts and number of share amounts): Three Months Ended September 30, 2022 Nine Months Ended Total number of shares repurchased — 824,777 Average price paid per share $ — $ 15.20 Total value of shares repurchased $ — $ 12,530

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS (Details) - USD ($) $ in Thousands						1 Months Ended	3 Months Ended		9 Months Ended
	Jul. 13, 2022	Jul. 08, 2022	May 18, 2022	Dec. 27, 2021	Mar. 10, 2021	Jul. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Business combination, consideration transferred, equity interests issued and issuable					$ 32,800
Total pretax gain on sale of business							$ 68,443	$ 0	$ 68,443	$ 0
Discontinued Operations, Disposed of by Sale | U.S. Legacy Direct Lending Business
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Divestiture sales price		$ 345,000
Additional proceeds from divestiture of businesses		35,000
Total pretax gain on sale of business		$ 68,444					$ 68,400		68,400
Total cash consideration from divestiture, payment terms		12 months
First Heritage Credit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Business combination, consideration transferred	$ 140,000		$ 140,000
Payments to acquire businesses, net of cash acquired									131,012	0
Heights
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Business combination, consideration transferred				$ 360,000
Payments to acquire businesses, net of cash acquired				335,000
Business combination, consideration transferred, equity interests issued and issuable				$ 25,000
Flexiti
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Business combination, consideration transferred					122,500
Payments to acquire businesses, net of cash acquired						$ 1,000			$ 0	$ 91,203
Payments to acquire businesses, gross					$ 86,500

VARIABLE INTEREST ENTITIES - Ca

VARIABLE INTEREST ENTITIES - Carrying Amounts of Consolidated VIE Assets and Liabilities (Details) $ in Thousands	Sep. 30, 2022 USD ($) facility	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)
Variable Interest Entity [Line Items]
Number of credit facilities held | facility	5
Assets
Restricted cash	$ 144,020	$ 98,896	$ 66,168
Loans receivable, net	1,791,684	1,460,758
Prepaid expenses and other	65,167	42,038
Deferred tax assets	31,986	15,639
Total Assets	2,777,353	2,460,596
Liabilities
Accounts payable and accrued liabilities	66,723	121,434
Deferred revenue	25,111	21,649
Deferred tax liability	0	6,044
Accrued interest	18,048	34,974
Debt, net	2,449,316	1,945,793
Total Liabilities	$ 2,652,901	2,300,266
Variable Interest Entity
Variable Interest Entity [Line Items]
Number of credit facilities held | facility	5
Assets
Restricted cash	$ 89,849	57,155
Loans receivable, net	1,611,719	1,228,088
Prepaid expenses and other	8,206	0
Deferred tax assets	97	0
Total Assets	1,709,871	1,285,243
Liabilities
Accounts payable and accrued liabilities	10,642	9,886
Deferred revenue	22	106
Deferred tax liability	0	269
Accrued interest	5,547	3,279
Income taxes payable	(234)	0
Debt, net	1,466,985	965,072
Total Liabilities	$ 1,482,962	$ 978,612

LOANS RECEIVABLE AND REVENUE -

LOANS RECEIVABLE AND REVENUE - Revenue by Product (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue from External Customer [Line Items]
Total revenue	$ 214,120	$ 209,280	$ 808,720	$ 593,524
Credit Services Organization Programs
Revenue from External Customer [Line Items]
Total revenue	3,900	43,400	101,200	119,700
Consumer Portfolio Segment | Revolving LOC
Revenue from External Customer [Line Items]
Total revenue	77,036	78,262	264,642	209,033
Consumer Portfolio Segment | Total Installment
Revenue from External Customer [Line Items]
Total revenue	103,479	112,367	459,160	330,122
Consumer Portfolio Segment | Unsecured Installment
Revenue from External Customer [Line Items]
Total revenue	72,422	72,056	320,051	213,233
Consumer Portfolio Segment | Secured Installment
Revenue from External Customer [Line Items]
Total revenue	17,724	13,743	71,721	41,591
Consumer Portfolio Segment | Single-Pay
Revenue from External Customer [Line Items]
Total revenue	13,333	26,568	67,388	75,298
Unallocated Financing Receivables | Insurance revenue
Revenue from External Customer [Line Items]
Total revenue	24,746	12,599	61,659	36,021
Unallocated Financing Receivables | Other
Revenue from External Customer [Line Items]
Total revenue	$ 8,859	$ 6,052	$ 23,259	$ 18,348

LOANS RECEIVABLE AND REVENUE _2

LOANS RECEIVABLE AND REVENUE - Loans Receivable by Product and Delinquency (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	$ 1,894,427	$ 1,548,318
Less: allowance for losses	(102,743)	(87,560)
Loans receivable, net	1,791,684	1,460,758
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,894,427	1,548,318
Less: allowance for losses	(102,743)	(87,560)
Loans receivable, net	1,791,684	1,460,758
Consumer Portfolio Segment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,662,169	1,355,586
Consumer Portfolio Segment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	107,585	94,030
Consumer Portfolio Segment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	124,673	98,702
Consumer Portfolio Segment | Revolving LOC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,129,386	914,113
Less: allowance for losses	(67,832)	(68,140)
Loans receivable, net	1,061,554	845,973
Consumer Portfolio Segment | Revolving LOC | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,045,839	843,379
Consumer Portfolio Segment | Revolving LOC | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	36,844	35,657
Consumer Portfolio Segment | Revolving LOC | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	46,703	35,077
Consumer Portfolio Segment | Total Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	765,041	634,205
Less: allowance for losses	(34,911)	(19,420)
Loans receivable, net	730,130	614,785
Consumer Portfolio Segment | Total Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	616,330	512,207
Consumer Portfolio Segment | Total Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	70,741	58,373
Consumer Portfolio Segment | Total Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	77,970	63,625
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	604,919	457,686
Less: allowance for losses	(27,565)	(13,387)
Loans receivable, net	577,354	444,299
Consumer Portfolio Segment | Unsecured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	478,547	359,512
Consumer Portfolio Segment | Unsecured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	58,207	45,160
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	68,165	53,014
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	140,273	134,056
Less: allowance for losses	(4,900)	(3,327)
Loans receivable, net	135,373	130,729
Consumer Portfolio Segment | Secured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	117,934	110,232
Consumer Portfolio Segment | Secured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	12,534	13,213
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	9,805	10,611
Consumer Portfolio Segment | Single-Pay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	19,849	42,463
Less: allowance for losses	(2,445)	(2,706)
Loans receivable, net	17,404	39,757
Consumer Portfolio Segment | Single-Pay | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	19,849	42,463
Consumer Portfolio Segment | Single-Pay | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	0	0
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	$ 12,200	$ 11,300

LOANS RECEIVABLE AND REVENUE _3

LOANS RECEIVABLE AND REVENUE - Delinquent Loans - Aging Analysis (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	$ 1,894,427	$ 1,548,318
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(102,743)	(87,560)
Loans receivable, net	1,791,684	1,460,758
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,894,427	1,548,318
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(102,743)	(87,560)
Loans receivable, net	1,791,684	1,460,758
Consumer Portfolio Segment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	124,673	98,702
Consumer Portfolio Segment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	107,585	94,030
Consumer Portfolio Segment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	47,277	36,637
Consumer Portfolio Segment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	28,346	30,543
Consumer Portfolio Segment | 91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	49,050	31,522
Consumer Portfolio Segment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,662,169	1,355,586
Consumer Portfolio Segment | Revolving LOC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,129,386	914,113
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(67,832)	(68,140)
Loans receivable, net	1,061,554	845,973
Consumer Portfolio Segment | Revolving LOC | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	46,703	35,077
Consumer Portfolio Segment | Revolving LOC | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	36,844	35,657
Consumer Portfolio Segment | Revolving LOC | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	24,925	15,452
Consumer Portfolio Segment | Revolving LOC | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	12,360	13,397
Consumer Portfolio Segment | Revolving LOC | 91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	9,418	6,228
Consumer Portfolio Segment | Revolving LOC | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,045,839	843,379
Consumer Portfolio Segment | Total Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	765,041	634,205
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(34,911)	(19,420)
Loans receivable, net	730,130	614,785
Consumer Portfolio Segment | Total Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	77,970	63,625
Consumer Portfolio Segment | Total Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	70,741	58,373
Consumer Portfolio Segment | Total Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	22,352	21,185
Consumer Portfolio Segment | Total Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	15,986	17,146
Consumer Portfolio Segment | Total Installment | 91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	39,632	25,294
Consumer Portfolio Segment | Total Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	616,330	512,207
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	604,919	457,686
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(27,565)	(13,387)
Loans receivable, net	577,354	444,299
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	68,165	53,014
Consumer Portfolio Segment | Unsecured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	58,207	45,160
Consumer Portfolio Segment | Unsecured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	19,266	16,646
Consumer Portfolio Segment | Unsecured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	14,150	13,933
Consumer Portfolio Segment | Unsecured Installment | 91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	34,749	22,435
Consumer Portfolio Segment | Unsecured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	478,547	359,512
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	140,273	134,056
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(4,900)	(3,327)
Loans receivable, net	135,373	130,729
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	9,805	10,611
Consumer Portfolio Segment | Secured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	12,534	13,213
Consumer Portfolio Segment | Secured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	3,086	4,539
Consumer Portfolio Segment | Secured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	1,836	3,213
Consumer Portfolio Segment | Secured Installment | 91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	4,883	2,859
Consumer Portfolio Segment | Secured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	117,934	110,232
Consumer Portfolio Segment | Single-Pay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	19,849	42,463
Less: Allowance for loan losses (includes allowance for loan losses of consolidated VIEs of $101,320 and $66,618 as of September 30, 2022 and December 31, 2021, respectively)	(2,445)	(2,706)
Loans receivable, net	17,404	39,757
Consumer Portfolio Segment | Single-Pay | Canada
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	12,200	11,300
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 | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	0	0
Consumer Portfolio Segment | Single-Pay | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans receivable	$ 19,849	$ 42,463

LOANS RECEIVABLE AND REVENUE _4

LOANS RECEIVABLE AND REVENUE - Loans Receivable by Product, Credit Services Organization (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Liability for losses on CSO lender-owned consumer loans	$ 0		$ (6,908)
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company			38,102
Total loans receivable Guaranteed by the Company			46,317
Less: Liability for losses on CSO lender-owned consumer loans	0	$ (8,083)	(6,908)	$ (7,007)	$ (5,265)	$ (7,228)
Loans receivable Guaranteed by the Company, net			39,409
Consumer Portfolio Segment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company			1,420
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company			37,303
Total loans receivable Guaranteed by the Company			45,314
Less: Liability for losses on CSO lender-owned consumer loans	0	(8,040)	(6,869)	(6,973)	(5,234)	(7,160)
Loans receivable Guaranteed by the Company, net			38,445
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company			1,378
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company			799
Total loans receivable Guaranteed by the Company			1,003
Less: Liability for losses on CSO lender-owned consumer loans	$ 0	$ (43)	(39)	$ (34)	$ (31)	$ (68)
Loans receivable Guaranteed by the Company, net			964
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company			$ 42

LOANS RECEIVABLE AND REVENUE _5

LOANS RECEIVABLE AND REVENUE - Delinquent Loans, Credit Services Organization - Aging Analysis (Details) - Consumer Portfolio Segment $ in Thousands	Dec. 31, 2021 USD ($)
Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	$ 1,420
1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	6,795
31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	1,031
61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	285
91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	104
Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	1,378
Unsecured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	6,633
Unsecured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	1,003
Unsecured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	277
Unsecured Installment | 91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	98
Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	42
Secured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	162
Secured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	28
Secured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	8
Secured Installment | 91 + days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	$ 6

LOANS RECEIVABLE AND REVENUE _6

LOANS RECEIVABLE AND REVENUE - Allowance For Doubtful Accounts - CSO Guarantee Liability (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Allowance for loan losses:
Provision for losses	$ 78,399	$ 70,718	$ 305,476	$ 152,028
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period			6,908
Balance, end of period	0		0
Consumer Portfolio Segment
Allowance for loan losses:
Balance, beginning of period	120,185	67,860	87,560	86,162
Charge-offs	(85,161)	(76,135)	(303,487)	(225,696)
Recoveries	21,349	34,265	97,894	105,570
Net charge-offs	(63,812)	(41,870)	(205,593)	(120,126)
Provision for losses	78,399	47,572	255,417	106,651
Divestiture (2)	(27,246)		(27,246)
Effect of foreign currency translation	(4,783)	(1,019)	(7,395)	(144)
Balance, end of period	102,743	72,543	102,743	72,543
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	8,083	5,265	6,908	7,228
Increase in liability		1,742		(221)
Divestiture (2)	(8,083)		(6,908)
Balance, end of period	0	7,007	0	7,007
Consumer Portfolio Segment | Revolving LOC
Allowance for loan losses:
Balance, beginning of period	75,128	44,847	68,140	51,958
Charge-offs	(36,298)	(27,974)	(121,391)	(81,175)
Recoveries	5,391	8,564	22,167	23,351
Net charge-offs	(30,907)	(19,410)	(99,224)	(57,824)
Provision for losses	41,787	27,800	119,669	58,274
Divestiture (2)	(13,555)		(13,555)
Effect of foreign currency translation	(4,621)	(975)	(7,198)	(146)
Balance, end of period	67,832	52,262	67,832	52,262
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0	0	0
Increase in liability		0		0
Divestiture (2)	0		0
Balance, end of period	0	0	0	0
Consumer Portfolio Segment | Total Installment
Allowance for loan losses:
Balance, beginning of period	45,057	23,013	19,420	34,204
Charge-offs	(45,544)	(47,292)	(172,466)	(141,996)
Recoveries	15,741	25,300	74,477	80,888
Net charge-offs	(29,803)	(21,992)	(97,989)	(61,108)
Provision for losses	33,510	19,304	127,368	47,183
Divestiture (2)	(13,691)		(13,691)
Effect of foreign currency translation	(162)	(44)	(197)	2
Balance, end of period	34,911	20,281	34,911	20,281
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	8,083	5,265	6,908	7,228
Increase in liability		1,742		(221)
Divestiture (2)	(8,083)		(6,908)
Balance, end of period	0	7,007	0	7,007
Consumer Portfolio Segment | Unsecured Installment
Allowance for loan losses:
Balance, beginning of period	32,991	16,701	13,387	24,073
Charge-offs	(33,838)	(18,400)	(94,166)	(58,337)
Recoveries	8,674	4,811	23,337	16,811
Net charge-offs	(25,164)	(13,589)	(70,829)	(41,526)
Provision for losses	29,129	11,223	94,400	31,782
Divestiture (2)	(9,906)		(9,906)
Effect of foreign currency translation	(13)	(5)	(15)	1
Balance, end of period	27,037	14,330	27,037	14,330
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	8,040	5,234	6,869	7,160
Increase in liability		1,739		(187)
Divestiture (2)	(8,040)		(6,869)
Balance, end of period	0	6,973	0	6,973
Consumer Portfolio Segment | Secured Installment
Allowance for loan losses:
Balance, beginning of period	8,827	3,880	3,327	7,047
Charge-offs	(474)	(4,252)	(17,452)	(14,979)
Recoveries	77	1,996	6,154	6,756
Net charge-offs	(397)	(2,256)	(11,298)	(8,223)
Provision for losses	0	1,858	16,401	4,658
Divestiture (2)	(3,002)		(3,002)
Effect of foreign currency translation	0	0	0	0
Balance, end of period	5,428	3,482	5,428	3,482
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	43	31	39	68
Increase in liability		3		(34)
Divestiture (2)	(43)		(39)
Balance, end of period	0	34	0	34
Consumer Portfolio Segment | Single-Pay
Allowance for loan losses:
Balance, beginning of period	3,239	2,432	2,706	3,084
Charge-offs	(11,232)	(24,640)	(60,848)	(68,680)
Recoveries	6,990	18,493	44,986	57,321
Net charge-offs	(4,242)	(6,147)	(15,862)	(11,359)
Provision for losses	4,381	6,223	16,567	10,743
Divestiture (2)	(783)		(783)
Effect of foreign currency translation	(149)	(39)	(182)	1
Balance, end of period	2,446	2,469	2,446	2,469
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0	0	0
Increase in liability		0		0
Divestiture (2)	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	(3,319)	(869)	(9,630)	(2,525)
Recoveries	217	401	1,250	1,331
Net charge-offs	(3,102)	(468)	(8,380)	(1,194)
Provision for losses	3,102	468	8,380	1,194
Divestiture (2)	0		0
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
Increase in liability		0		0
Divestiture (2)	0		0
Balance, end of period	$ 0	$ 0	$ 0	$ 0

LOANS RECEIVABLE AND REVENUE _7

LOANS RECEIVABLE AND REVENUE - Narrative (Details) - Consumer Portfolio Segment - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Credit Services Organization Programs
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs that were charged off	$ 1.3	$ 2.9	$ 4	$ 11
Installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loans classified as nonaccrual	39.4		39.4		$ 41.4
Revolving LOC
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loans classified as nonaccrual	4.8		4.8		$ 5.9
Open-End | Credit Services Organization Programs
Financing Receivable, Troubled Debt Restructuring [Line Items]
Commitment to lend additional funds	$ 1.4		$ 1.4

LOANS RECEIVABLE AND REVENUE _8

LOANS RECEIVABLE AND REVENUE - TDR Loans Receivable (Details) - Consumer Portfolio Segment - Credit Services Organization Programs - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total TDR gross receivables	$ 12,484	$ 16,646
Less: Impairment included in the allowance for loan losses	(2,645)	(3,632)
Less: Additional allowance	(759)	(2,212)
Outstanding TDR receivables, net of impairment	9,080	10,802
Current loans receivable
Financing Receivable, Troubled Debt Restructuring [Line Items]
Current TDR gross receivables	9,564	11,580
Delinquent loans receivable
Financing Receivable, Troubled Debt Restructuring [Line Items]
Delinquent TDR gross receivables	$ 2,920	$ 5,066

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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-modification TDR loans receivable	$ 2,020	$ 3,586	$ 7,600	$ 11,953
Post-modification TDR loans receivable	1,945	3,182	7,324	10,654
Total concessions included in gross charge-offs	$ 75	$ 404	$ 276	$ 1,299

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		9 Months Ended
	Sep. 30, 2022 USD ($) loan	Sep. 30, 2021 USD ($) loan	Sep. 30, 2022 USD ($) loan	Sep. 30, 2021 USD ($) loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average outstanding TDR loans receivable	$ 12,424	$ 16,190	$ 11,391	$ 17,911
Interest income recognized	$ 1,448	$ 4,155	$ 3,855	$ 14,277
Number of TDR loans | loan	828,000	2,624,000	2,949	8,872

CREDIT SERVICES ORGANIZATION (D

CREDIT SERVICES ORGANIZATION (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit services organization, fees receivable		$ 5.2
Guarantor obligations, maximum exposure, undiscounted		38.4
Disposal Group, Including Discontinued Operation, Liability for Losses on Lender-Owned Consumer Loans		6.9
Amounts placed in collateral accounts		$ 5.5
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 Thousands

9 Months Ended

Sep. 30, 2022 USD ($)

Sep. 30, 2022 CAD ($)

Sep. 29, 2022 CAD ($)

Sep. 28, 2022 CAD ($)

Jul. 29, 2022

Jul. 15, 2022 USD ($)

Jul. 07, 2022 CAD ($)

Mar. 31, 2022 CAD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2021 CAD ($)

Sep. 30, 2021

Jul. 31, 2021 USD ($)

Debt

Less: debt issuance costs

$ (40,786)

$ (33,707)

Total Debt

$ 2,449,316

$ 1,945,793

Flexiti SPV

Debt Instrument [Line Items]

Weighted average interest rate

8.07%

8.07%

Flexiti Securitization | Canadian Dollar Offered Rate (CDOR)

Debt Instrument [Line Items]

Basis spread (as percent)

3.59%

Canada SPV | Canadian Dollar Offered Rate (CDOR)

Debt Instrument [Line Items]

Basis spread (as percent)

6%

Heights Finance SPV | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)

Debt Instrument [Line Items]

Basis spread (as percent)

5.25%

U.S. SPV | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)

Debt Instrument [Line Items]

Basis spread (as percent)

6.25%

Curo Canada Revolving Credit Facility | Prime Rate

Debt Instrument [Line Items]

Basis spread (as percent)

1.95%

Senior Revolver | London Interbank Offered Rate (LIBOR)

Debt Instrument [Line Items]

Basis spread (as percent)

5%

Senior Revolver | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate

Debt Instrument [Line Items]

Basis spread (as percent)

5%

Heights | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate

Debt Instrument [Line Items]

Basis spread (as percent)

4.25%

First Heritage Credit | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate

Debt Instrument [Line Items]

Basis spread (as percent)

4.25%

Revolving Credit Facility | Flexiti SPV

Debt Instrument [Line Items]

Borrowing Capacity

$ 535,000

$ 500,000

$ 500,000

Revolving Credit Facility | Flexiti Securitization

Debt Instrument [Line Items]

Borrowing Capacity

$ 500,000

$ 526,500

Revolving Credit Facility | Canada SPV

Debt Instrument [Line Items]

Borrowing Capacity

400,000

Revolving Credit Facility | Heights Finance SPV

Debt Instrument [Line Items]

Borrowing Capacity

$ 350,000

Revolving Credit Facility | U.S. SPV

Debt Instrument [Line Items]

Borrowing Capacity

200,000

Revolving Credit Facility | Curo Canada Revolving Credit Facility

Debt Instrument [Line Items]

Borrowing Capacity

$ 10,000

Senior Notes | Senior Secured Notes Due 2028

Debt Instrument [Line Items]

Stated interest rate (as percent)

7.50%

7.50%

7.50%

7.50%

7.50%

7.50%

7.50%

Debt

Total funding debt

$ 1,000,000

$ 1,000,000

Less: debt issuance costs

$ (19,300)

Line of Credit | Revolving Credit Facility | Flexiti SPV

Debt Instrument [Line Items]

Borrowing Capacity

535,000

Debt

Total funding debt

269,333

176,625

Long-term debt, matured

35,500

Line of Credit | Revolving Credit Facility | Flexiti Securitization

Debt Instrument [Line Items]

Borrowing Capacity

526,500

Debt

Total funding debt

382,937

242,886

Line of Credit | Revolving Credit Facility | Canada SPV

Debt Instrument [Line Items]

Borrowing Capacity

$ 400,000

$ 175,000

Debt

Total funding debt

258,019

160,533

Line of Credit | Revolving Credit Facility | Heights Finance SPV

Debt Instrument [Line Items]

Borrowing Capacity

350,000

$ 425,000

Debt

Total funding debt

0

350,000

Line of Credit | Revolving Credit Facility | U.S. SPV

Debt Instrument [Line Items]

Borrowing Capacity

200,000

Debt

Total funding debt

0

49,456

Line of Credit | Revolving Credit Facility | Curo Canada Revolving Credit Facility

Debt Instrument [Line Items]

Borrowing Capacity

10,000

Debt

Total funding debt

$ 0

$ 0

Line of Credit | Revolving Credit Facility | Senior Revolver

Debt Instrument [Line Items]

Borrowing Capacity

40,000

Debt

Total funding debt

0

0

Line of Credit | Revolving Credit Facility | Heights

Debt Instrument [Line Items]

Borrowing Capacity

425,000

Debt

Total funding debt

396,610

0

Line of Credit | Revolving Credit Facility | First Heritage Credit

Debt Instrument [Line Items]

Borrowing Capacity

225,000

Debt

Total funding debt

183,203

0

Corporate Debt

Debt

Total funding debt

1,000,000

1,000,000

Funding Debt

Debt

Total funding debt

$ 1,490,102

$ 979,500

DEBT - Senior Secured Notes (De

DEBT - Senior Secured Notes (Details) $ in Thousands		3 Months Ended			9 Months Ended
	Jul. 15, 2022 USD ($)	Sep. 30, 2022 USD ($) facility	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) facility	Sep. 30, 2021 USD ($)	Jul. 29, 2022	Dec. 31, 2021 USD ($)	Jul. 31, 2021 USD ($)	Aug. 31, 2018 USD ($)
Line of Credit Facility [Line Items]
Capitalized financing costs		$ 40,786			$ 40,786			$ 33,707
Loss on extinguishment of debt	$ (600)	$ 3,702	$ 40,206	$ (40,200)	$ 3,702	$ 40,206
Number of credit facilities held | facility		5			5
Senior Notes | Senior Secured Notes Due 2025
Line of Credit Facility [Line Items]
Stated interest rate (as percent)		8.25%	8.25%		8.25%	8.25%				8.25%
Debt instrument, face amount										$ 690,000
Capitalized financing costs										$ 13,900
Loss on extinguishment of debt			$ 40,200
Senior Notes | Senior Secured Notes Due 2028
Line of Credit Facility [Line Items]
Stated interest rate (as percent)		7.50%	7.50%		7.50%	7.50%	7.50%	7.50%	7.50%
Debt instrument, face amount								$ 250,000	$ 750,000
Capitalized financing costs									$ 19,300

DEBT - Heights SPV (Details)

DEBT - Heights SPV (Details) - Heights SPV - Revolving Credit Facility - Line of Credit $ in Millions	Jul. 15, 2022 USD ($)
Debt Instrument [Line Items]
Borrowing Capacity	$ 425
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Maximum effective interest rate (as percent)	4.25%

DEBT - First Heritage SPV (Deta

DEBT - First Heritage SPV (Details) - First Heritage SPV - Line of Credit - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2022	Jul. 13, 2022
Debt Instrument [Line Items]
Commitment fee (as percent)	0.50%
Revolving Credit Facility
Debt Instrument [Line Items]
Borrowing Capacity		$ 225
Revolving Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Maximum effective interest rate (as percent)		4.25%

DEBT - Flexiti SPV (Details)

DEBT - Flexiti SPV (Details) - Flexiti SPV $ in Millions, $ in Millions	3 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 29, 2022 CAD ($)	Sep. 28, 2022 CAD ($)	Mar. 31, 2022 CAD ($)
Debt Instrument [Line Items]
Weighted average interest rate	8.07%
Line of Credit
Debt Instrument [Line Items]
Commitment fee (as percent)	0.50%
Revolving Credit Facility
Debt Instrument [Line Items]
Borrowing Capacity		$ 535	$ 500	$ 500
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Borrowing Capacity	$ 535

DEBT - Flexiti Securitization (

DEBT - Flexiti Securitization (Details) - Flexiti Securitization $ in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CAD ($)	Jul. 07, 2022 CAD ($)
Canadian Dollar Offered Rate (CDOR)
Debt Instrument [Line Items]
Basis spread (as percent)	3.59%
Revolving Credit Facility
Debt Instrument [Line Items]
Borrowing Capacity		$ 500	$ 526.5
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Borrowing Capacity	$ 526.5
Commitment fee on unused portion (as a percent)	0.45%

DEBT - Interest Rate Swap on Fl

DEBT - Interest Rate Swap on Flexiti Securitization (Details) $ in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CAD ($)	Jul. 07, 2022 CAD ($)
Interest Rate Swap
Debt Instrument [Line Items]
Gain on interest rate swap	$ 4.6
Interest Rate Swap | Designated as Hedging Instrument | Other Assets
Debt Instrument [Line Items]
Interest rate swap	$ 4.6
Revolving Credit Facility | Flexiti Securitization
Debt Instrument [Line Items]
Borrowing Capacity		$ 500	$ 526.5

DEBT - Canada SPV (Details)

DEBT - Canada SPV (Details) - CAD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Line of credit facility, maturity, extension term (in years)		3 years
Canada SPV | Canadian Dollar Offered Rate (CDOR)
Line of Credit Facility [Line Items]
Basis spread (as percent)	6%
Canada SPV | Revolving Credit Facility
Line of Credit Facility [Line Items]
Borrowing Capacity	$ 400
Line of Credit | Canada SPV | Revolving Credit Facility
Line of Credit Facility [Line Items]
Borrowing Capacity	$ 400		$ 175

DEBT - Heights Finance SPV (Det

DEBT - Heights Finance SPV (Details) - Heights Finance SPV - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Jul. 15, 2022
Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)	5.25%
Revolving Credit Facility
Debt Instrument [Line Items]
Borrowing Capacity	$ 350
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Borrowing Capacity	$ 350	$ 425

DEBT - U.S. SPV (Details)

DEBT - U.S. SPV (Details) $ in Thousands, $ in Millions

3 Months Ended

9 Months Ended

Jul. 15, 2022 USD ($)

Sep. 30, 2022 USD ($)

Sep. 30, 2021 USD ($)

Jun. 30, 2021 USD ($)

Sep. 30, 2022 USD ($)

Sep. 30, 2021 USD ($)

Sep. 30, 2022 CAD ($)

Sep. 29, 2022 CAD ($)

Sep. 28, 2022 CAD ($)

Jul. 13, 2022 USD ($)

Mar. 31, 2022 CAD ($)

Dec. 31, 2021 CAD ($)

Debt Instrument [Line Items]

Gain (Loss) on Extinguishment of Debt

$ 600

$ (3,702)

$ (40,206)

$ 40,200

$ (3,702)

$ (40,206)

U.S. SPV | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)

Debt Instrument [Line Items]

Basis spread (as percent)

6.25%

U.S. SPV | Line of Credit

Debt Instrument [Line Items]

Commitment fee (as percent)

0.50%

Heights Finance SPV | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)

Debt Instrument [Line Items]

Basis spread (as percent)

5.25%

Heights SPV | Line of Credit

Debt Instrument [Line Items]

Commitment fee (as percent)

0.50%

First Heritage SPV | Line of Credit

Debt Instrument [Line Items]

Commitment fee (as percent)

0.50%

Canada SPV | Line of Credit

Debt Instrument [Line Items]

Commitment fee (as percent)

0.50%

Flexiti SPV | Line of Credit

Debt Instrument [Line Items]

Commitment fee (as percent)

0.50%

Revolving Credit Facility | U.S. SPV

Debt Instrument [Line Items]

Borrowing Capacity

$ 200

Gain (Loss) on Extinguishment of Debt

$ 3,100

Revolving Credit Facility | U.S. SPV | Line of Credit

Debt Instrument [Line Items]

Borrowing Capacity

200

Revolving Credit Facility | Heights Finance SPV

Debt Instrument [Line Items]

Borrowing Capacity

$ 350,000

350,000

Revolving Credit Facility | Heights Finance SPV | Line of Credit

Debt Instrument [Line Items]

Borrowing Capacity

425,000

350,000

350,000

Revolving Credit Facility | Heights SPV | Line of Credit

Debt Instrument [Line Items]

Borrowing Capacity

$ 425,000

Revolving Credit Facility | First Heritage SPV | Line of Credit

Debt Instrument [Line Items]

Borrowing Capacity

$ 225,000

Revolving Credit Facility | Canada SPV

Debt Instrument [Line Items]

Borrowing Capacity

400

Revolving Credit Facility | Canada SPV | Line of Credit

Debt Instrument [Line Items]

Borrowing Capacity

$ 400

$ 175

Revolving Credit Facility | Flexiti SPV

Debt Instrument [Line Items]

Borrowing Capacity

$ 535

$ 500

$ 500

Revolving Credit Facility | Flexiti SPV | Line of Credit

Debt Instrument [Line Items]

Borrowing Capacity

$ 535,000

$ 535,000

DEBT - Senior Revolver (Details

DEBT - Senior Revolver (Details) - Senior Revolver $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)
London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)	5%
Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Borrowing Capacity	$ 40
Line of Credit | Letter of Credit
Debt Instrument [Line Items]
Borrowing Capacity	$ 4
Debt instrument, term	1 year

DEBT - Curo Canada Revolving Cr

DEBT - Curo Canada Revolving Credit Facility (Details) - CURO Canada Revolving Credit Facility $ in Millions	9 Months Ended
	Sep. 30, 2022 CAD ($)
Prime Rate
Debt Instrument [Line Items]
Basis spread (as percent)	1.95%
Revolving Credit Facility
Debt Instrument [Line Items]
Borrowing Capacity	$ 10
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Borrowing Capacity	10
Line of credit facility, remaining borrowing capacity	9.9
Standby Letters of Credit | Line of Credit
Debt Instrument [Line Items]
Outstanding letters of credit	$ 0.1

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
	Jul. 15, 2022	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Contingency [Line Items]
Effective income tax rate (as percent)					92.60%	24.90%
Federal and state/provincial statutory rates					26%
Tax rate reconciliation, equity method investment transaction, amount				$ 146,900
Tax expense (benefit) related to share-based compensation					$ 900
Tax expense related to nondeductible transaction costs					200
Tax rate reconciliation, tax contingency, amount					2,100
Undistributed foreign earnings		$ 244,800			244,800
Gain (Loss) on Extinguishment of Debt	$ 600	$ (3,702)	$ (40,206)	$ 40,200	(3,702)	$ (40,206)
Effective Income Tax Rate Reconciliation, Disposition of Business, Amount					8,400
Tax rate reconciliation, officers' compensation adjustment					1,000
Pro forma | Canada Revenue Agency
Income Tax Contingency [Line Items]
Expected tax if earnings were distributed to the U.S.					$ 12,200

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) $ in Thousands, shares in Millions		1 Months Ended	3 Months Ended							9 Months Ended
	Jun. 09, 2021 USD ($) board_seat shares	Jul. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) shares	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Mar. 10, 2021 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent consideration related to acquisition			$ 15,770			$ 26,508				$ 15,770
Gain from equity method investment										$ 0	$ 135,387
Number of seats held | board_seat	2
Number of seats | board_seat	8
Equity Method Investment
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Equity method income (loss)			$ (2,309)	$ (1,327)	$ 1,584	$ 2,982	$ (1,582)	$ 1,712	$ 546
Katapult
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Additional shares acquired | shares						2.6
Purchase of additional securities						$ 10,000
Cash received from equity method investment	$ 146,900
Sale of stock, number of shares issued in transaction (in shares) | shares	18.9
Gain from equity method investment	$ 135,400
Earn-out warrants received from merger (in shares) | shares	3
Ownership percentage			19.40%							19.40%
Ownership percentage excluding earn out shares			0.181							0.181
Katapult | Current Lag Period
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Lag period									3 months
Katapult | Previous Lag Period
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Lag period									2 months
Senior Notes | Senior Secured Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)			7.50%			7.50%				7.50%
Fair Value, Measurements, Nonrecurring | Equity Method Investment
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Equity method income (loss)			$ 2,309	$ (1,327)	$ 1,584	$ 2,982	$ (1,582)	$ 1,712	$ 546
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			$ 20,600
First payment to acquire business		$ 1,000								$ 0	$ 91,203

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Carried at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Financial liabilities:
Contingent consideration related to acquisition	$ 15,770	$ 26,508
Fair Value, Measurements, Recurring | Reported Value Measurement
Financial assets:
Cash Surrender Value of Life Insurance	7,378	8,242
Financial liabilities:
Non-qualified deferred compensation plan	4,972	5,109
Contingent consideration related to acquisition	15,770	26,508
Interest rate swap on Flexiti Securitization	4,567
Fair Value, Measurements, Recurring | Estimated Fair Value
Financial assets:
Cash Surrender Value of Life Insurance	7,378	8,242
Financial liabilities:
Non-qualified deferred compensation plan	4,972	5,109
Contingent consideration related to acquisition	15,770	26,508
Interest rate swap on Flexiti Securitization	4,567
Fair Value, Measurements, Recurring | Estimated Fair Value | Level 1
Financial assets:
Cash Surrender Value of Life Insurance	7,378	8,242
Financial liabilities:
Non-qualified deferred compensation plan	4,972	5,109
Contingent consideration related to acquisition	0	0
Interest rate swap on Flexiti Securitization	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	0
Interest rate swap on Flexiti Securitization	4,567
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	15,770	$ 26,508
Interest rate swap on Flexiti Securitization	$ 0

FAIR VALUE MEASUREMENTS - Sum_2

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Not Carried at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Financial assets:
Restricted cash	$ 144,020	$ 98,896	$ 66,168
Senior Secured Notes | Senior Notes
Financial liabilities:
Stated interest rate (as percent)	7.50%	7.50%
Fair Value, Measurements, Nonrecurring | Reported Value Measurement
Financial assets:
Cash and cash equivalents	$ 45,683	$ 63,179
Restricted cash	144,020	98,896
Loans receivable, net	1,791,684	1,460,758
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans		6,908
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	982,331	980,721
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | U.S. SPV
Financial liabilities:
Debt		45,392
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | Heights Finance SPV
Financial liabilities:
Debt		350,000
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | Heights SPV
Financial liabilities:
Debt	388,013
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | First Heritage SPV
Financial liabilities:
Debt	178,403
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | Flexiti SPV
Financial liabilities:
Debt	264,333	172,739
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | Flexiti Securitization
Financial liabilities:
Debt	380,036	239,128
Fair Value, Measurements, Nonrecurring | Reported Value Measurement | Canada SPV
Financial liabilities:
Debt	256,200	157,813
Fair Value, Measurements, Nonrecurring | Estimated Fair Value
Financial assets:
Cash and cash equivalents	45,683	63,179
Restricted cash	144,020	98,896
Loans receivable, net	1,791,684	1,460,758
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans		6,908
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	489,700	1,005,700
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | U.S. SPV
Financial liabilities:
Debt		49,456
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Heights Finance SPV
Financial liabilities:
Debt		350,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Heights SPV
Financial liabilities:
Debt	388,013
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Flexiti SPV
Financial liabilities:
Debt	269,333	176,625
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Flexiti Securitization
Financial liabilities:
Debt	382,937	242,886
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Canada SPV
Financial liabilities:
Debt	258,019	160,533
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1
Financial assets:
Cash and cash equivalents	45,683	63,179
Restricted cash	144,020	98,896
Loans receivable, net	0	0
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans		0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | U.S. SPV
Financial liabilities:
Debt		0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Heights Finance SPV
Financial liabilities:
Debt		0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Heights SPV
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | First Heritage SPV
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Flexiti SPV
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Flexiti Securitization
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Canada SPV
Financial liabilities:
Debt	0	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
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	489,700	1,005,700
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | U.S. SPV
Financial liabilities:
Debt		0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Heights Finance SPV
Financial liabilities:
Debt		0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Heights SPV
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | First Heritage SPV
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Flexiti SPV
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Flexiti Securitization
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Canada SPV
Financial liabilities:
Debt	0	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	1,791,684	1,460,758
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans		6,908
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	0	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | U.S. SPV
Financial liabilities:
Debt		49,456
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Heights Finance SPV
Financial liabilities:
Debt		350,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Heights SPV
Financial liabilities:
Debt	388,013
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | First Heritage SPV
Financial liabilities:
Debt	183,203
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Flexiti SPV
Financial liabilities:
Debt	269,333	176,625
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Flexiti Securitization
Financial liabilities:
Debt	382,937	242,886
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Canada SPV
Financial liabilities:
Debt	$ 258,019	$ 160,533

FAIR VALUE MEASUREMENTS - Inves

FAIR VALUE MEASUREMENTS - Investment in Katapult (Details) - USD ($) $ in Thousands, shares in Millions		3 Months Ended							9 Months Ended
	Jun. 09, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Gain from equity method investment									$ 0	$ 135,387
Katapult
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Proceeds from Katapult	$ 146,900
Sale of stock, number of shares issued in transaction (in shares)	18.9
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		$ 28,157	$ 29,484	$ 27,900	$ 14,919	$ 16,501	$ 27,917	$ 27,371	27,900	27,371
Equity method income (loss)		(2,309)	(1,327)	1,584	2,982	(1,582)	1,712	546
Conversion of investment							(13,128)
Purchases of common stock warrants and preferred shares					9,999
Ending balance		25,848	28,157	29,484	27,900	14,919	16,501	27,917	25,848	14,919
Equity Method Investment | Fair Value, Measurements, Nonrecurring
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance		28,157	29,484	27,900	14,919	16,501	8,308	7,762	27,900	7,762
Equity method income (loss)		2,309	(1,327)	1,584	2,982	(1,582)	1,712	546
Conversion of investment							6,481
Purchases of common stock warrants and preferred shares					9,999
Ending balance		25,848	28,157	29,484	27,900	14,919	16,501	8,308	25,848	14,919
Equity Method Investment | Fair Value, Measurements, Recurring
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance		0	0	0	0	0	19,609	19,609	0	19,609
Equity method income (loss)				0	0	0	0	0
Conversion of investment							(19,609)
Purchases of common stock warrants and preferred shares					0
Ending balance		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 19,609	$ 0	$ 0

STOCKHOLDERS' EQUITY - Schedule

STOCKHOLDERS' EQUITY - Schedule of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended	9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period	$ 115,580	$ 152,787	$ 160,330	$ 266,702	$ 160,190	$ 131,905	$ 131,905	$ 160,330	$ 131,905
Net income (loss)	25,653	(26,080)	1,336	(42,039)	104,517	25,735		909	88,213
Foreign currency translation adjustment	(18,272)	(10,520)	6,633	(10,611)	4,714	3,855		(22,159)	(2,042)
Dividends	(4,466)	(4,434)	(4,791)	(4,547)	(4,582)	(2,368)
Share-based compensation expense	1,448	4,415	4,093	3,998	3,467	2,683
Proceeds from exercise of stock options				27	191	48
Repurchase of common stock			(12,530)	(15,940)	(1,752)
Net settlement of share-based awards			(2,284)
Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes	(58)	(588)		(107)	(43)	(1,668)
Balance, ending period	124,452	$ 115,580	$ 152,787	197,483	$ 266,702	$ 160,190	$ 266,702	124,452	197,483
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	$ (13,705)			$ (10,611)				$ (17,592)	$ (2,042)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period (in shares)	40,457,751	40,348,782	40,810,444	41,679,541	41,623,779	41,370,504	41,370,504	40,810,444	41,370,504
Balance, beginning period	$ 23	$ 23	$ 23	$ 9	$ 9	$ 9	$ 9	$ 23	$ 9
Proceeds from exercise of stock options (in shares)				7,200	43,920	15,852
Repurchase of common stock (in shares)			(824,477)	(964,566)	(104,487)
Net settlement of share-based awards (in shares)			362,815
Common stock issued for RSU's vesting, net of shares withheld and withholding paid for employee taxes (in shares)	27,630	108,969		14,936	116,329	237,423
Balance, ending period (in shares)	40,485,381	40,457,751	40,348,782	40,737,111	41,679,541	41,623,779	41,679,541	40,485,381	40,737,111
Balance, ending period	$ 23	$ 23	$ 23	$ 9	$ 9	$ 9	$ 9	$ 23	$ 9
Treasury Stock, at cost
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period	(136,832)	(136,832)	(124,302)	(79,604)	(77,852)	(77,852)	(77,852)	(124,302)	(77,852)
Repurchase of common stock			(12,530)	(15,940)	(1,752)
Balance, ending period	(136,832)	(136,832)	(136,832)	(95,544)	(79,604)	(77,852)	(79,604)	(136,832)	(95,544)
Paid-in capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period	119,156	115,329	113,520	84,490	80,875	79,812	79,812	113,520	79,812
Share-based compensation expense	1,448	4,415	4,093	3,998	3,467	2,683
Proceeds from exercise of stock options				27	191	48
Net settlement of share-based awards			(2,284)
Common stock issued for RSUs vesting, net of shares withheld and withholding paid for employee taxes	(58)	(588)		(107)	(43)	(1,668)
Balance, ending period	120,546	119,156	115,329	88,408	84,490	80,875	84,490	120,546	88,408
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period	169,498	200,012	203,467	283,370	183,435	160,068	160,068	203,467	160,068
Net income (loss)	25,653	(26,080)	1,336	(42,039)	104,517	25,735
Dividends	(4,466)	(4,434)	(4,791)	(4,547)	(4,582)	(2,368)
Balance, ending period	190,685	169,498	200,012	236,784	283,370	183,435	283,370	190,685	236,784
AOCI
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning period	(36,265)	(25,745)	(32,378)	(21,563)	(26,277)	(30,132)	(30,132)	(32,378)	(30,132)
Foreign currency translation adjustment		(10,520)	6,633	(10,611)	4,714	3,855
Balance, ending period	(49,970)	$ (36,265)	$ (25,745)	$ (32,174)	$ (21,563)	$ (26,277)	$ (21,563)	$ (49,970)	$ (32,174)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	$ (13,705)

STOCKHOLDERS' EQUITY - Schedu_2

STOCKHOLDERS' EQUITY - Schedule of Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands							9 Months Ended
	Aug. 26, 2022	May 23, 2022	Mar. 01, 2022	Aug. 19, 2021	May 27, 2021	Mar. 02, 2021	Sep. 30, 2022	Sep. 30, 2021	Aug. 03, 2022	Apr. 28, 2022	Feb. 04, 2022	Jul. 28, 2021	May 03, 2021	Jan. 29, 2021
Equity [Abstract]
Dividend per share (in usd per share)									$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.055
Dividends Paid	$ 4,453	$ 4,440	$ 4,517	$ 4,556	$ 4,580	$ 2,284	$ 13,691	$ 11,497

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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
Net income	$ 25,653	$ (42,039)	$ 909	$ 88,213
Weight average common shares - basic (in shares)	40,479	41,220	40,203	41,459
Dilutive effect of stock options and restricted stock units (in shares)	356	0	551	1,963
Weighted average common shares - diluted (in shares)	40,835	41,220	40,754	43,422
Earnings per share:
Continuing operations (in usd per share)	$ 0.63	$ (1.02)	$ 0.02	$ 2.13
Basic earnings (loss) per share (in usd per share)	0.63	(1.02)	0.02	2.13
Diluted earnings per share:
Continuing operations (in usd per share)	0.63	(1.02)	0.02	2.03
Diluted earnings (loss) per share (in usd per share)	$ 0.63	$ (1.02)	$ 0.02	$ 2.03
Provision (benefit) for income taxes	$ 17,348	$ (13,375)	$ 11,464	$ 29,241

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	3.5	0.1	2.4	0.1

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details) - Sep. 30, 2022	store	state	province	territory	location	partner
Segment Reporting Information [Line Items]
Number of retail locations | location					8,000
Number of merchant partners | partner						3,500
Canada
Segment Reporting Information [Line Items]
Number of territories with online presence | territory				1
U.S.
Segment Reporting Information [Line Items]
Number of retail locations | store	500
Number of states/provinces with online presence | state		13
Canada Direct Lending
Segment Reporting Information [Line Items]
Number of retail locations | store	211
Number of states/provinces with online presence | province			8
Number of states/provinces with retail locations | province			8
Canada POS Lending
Segment Reporting Information [Line Items]
Number of geographical locations			10	2

SEGMENT REPORTING - Summary of

SEGMENT REPORTING - Summary of Financial Information by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Consolidated revenue	$ 214,120	$ 209,280	$ 808,720	$ 593,524
Consolidated net revenue	135,721	138,562	503,244	441,496
Consolidated operating (loss) income	43,001	(55,414)	12,373	117,454
Consolidated expenditures for long-lived assets	13,021	7,486	35,270	15,351
Total gross loans receivable	1,894,427		1,894,427		$ 1,548,318
U.S.
Segment Reporting Information [Line Items]
Consolidated revenue	107,430	131,674	511,540	386,960
Consolidated net revenue	75,357	83,244	315,079	278,852
Consolidated operating (loss) income	30,757	(62,099)	(11,347)	75,909
Consolidated expenditures for long-lived assets	6,545	4,402	14,066	9,226
Total gross loans receivable	739,100		739,100		661,945
Canada Direct Lending
Segment Reporting Information [Line Items]
Consolidated revenue	78,979	66,190	226,007	186,510
Consolidated net revenue	46,032	52,187	145,047	154,717
Consolidated operating (loss) income	12,069	23,744	45,554	71,334
Consolidated expenditures for long-lived assets	630	481	5,094	991
Total gross loans receivable	465,057		465,057		427,197
Canada POS Lending
Segment Reporting Information [Line Items]
Consolidated revenue	27,711	11,416	71,173	20,054
Consolidated net revenue	14,332	3,131	43,118	7,927
Consolidated operating (loss) income	175	(17,059)	(21,834)	(29,789)
Consolidated expenditures for long-lived assets	5,846	$ 2,603	16,110	$ 5,134
Total gross loans receivable	$ 690,270		$ 690,270		$ 459,176

SEGMENT REPORTING - Summary o_2

SEGMENT REPORTING - Summary of Long-lived Assets by Geographical Region (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	$ 37,402	$ 54,635
U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	14,618	32,753
Canada Direct Lending
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	20,097	21,072
Canada POS Lending
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	$ 2,687	$ 810

COMMITMENTS AND CONTENGENCIES (

COMMITMENTS AND CONTENGENCIES (Details) $ in Thousands		1 Months Ended	9 Months Ended
	Oct. 27, 2022 USD ($)	Dec. 31, 2020 USD ($)	Sep. 30, 2022 USD ($)	Jul. 31, 2020 lawsuit
Loss Contingencies [Line Items]
Litigation settlement amount		$ 9,000
Insurance retention		$ 2,500
Litigation expense incurred			$ 0
Subsequent Event
Loss Contingencies [Line Items]
Legal fees paid by insurers	$ 345
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)	Sep. 30, 2022
Leases [Abstract]
Operating lease original term of contract	5 years

LEASES - Summary of Operating L

LEASES - Summary of Operating Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 7,430	$ 8,594	$ 28,137	$ 26,253
Cash paid for amounts included in the measurement of operating lease liabilities			29,713	26,556
ROU assets obtained			$ (26,772)	$ (9,893)
Weighted average remaining lease term - Operating leases	4 years 4 months 24 days	5 years 3 months 18 days	4 years 4 months 24 days	5 years 3 months 18 days
Weighted average discount rate - Operating leases	7.70%	9.10%	7.70%	9.10%
Third-Party
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 7,098	$ 8,043	$ 26,151	$ 24,604
Related-Party
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 332	$ 551	$ 1,986	$ 1,649

LEASES - Schedule of Future Min

LEASES - Schedule of Future Minimum Lease Payments, ASC 842 (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Remainder of 2022	$ 7,098
2023	24,148
2024	17,159
2025	11,827
2026	6,827
2027	4,605
Thereafter	13,444
Total	85,108
Less: Imputed interest	(18,739)
Operating lease liabilities	66,369
Third-Party
Lessee, Lease, Description [Line Items]
Remainder of 2022	6,845
2023	23,533
2024	16,527
2025	11,178
2026	6,161
2027	3,921
Thereafter	12,423
Total	80,588
Less: Imputed interest	(17,453)
Operating lease liabilities	63,135
Related-Party
Lessee, Lease, Description [Line Items]
Remainder of 2022	253
2023	615
2024	632
2025	649
2026	666
2027	684
Thereafter	1,021
Total	4,520
Less: Imputed interest	(1,286)
Operating lease liabilities	$ 3,234

GOODWILL - Schedule of Goodwill

GOODWILL - Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2022
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 429,792
Foreign currency translation		(5,113)
Measurement period adjustment		15,379
Divestiture (Note 14)		91,131
Acquisition (Note 14)		75,365
Goodwill, ending Balance		424,292
U.S.
Goodwill [Roll Forward]
Goodwill, beginning balance		359,779
Foreign currency translation		0
Measurement period adjustment	$ 15,400	15,379
Divestiture (Note 14)		91,131
Acquisition (Note 14)		75,365
Goodwill, ending Balance		359,392
Canada Direct Lending
Goodwill [Roll Forward]
Goodwill, beginning balance		30,105
Foreign currency translation		(2,199)
Measurement period adjustment		0
Divestiture (Note 14)		0
Acquisition (Note 14)		0
Goodwill, ending Balance		27,906
Canada POS Lending
Goodwill [Roll Forward]
Goodwill, beginning balance		39,908
Foreign currency translation		(2,914)
Measurement period adjustment		0
Divestiture (Note 14)		0
Acquisition (Note 14)		0
Goodwill, ending Balance		$ 36,994

GOODWILL - Narrative (Details)

GOODWILL - Narrative (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
	Dec. 27, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Goodwill, Impairment Loss		$ 0
Acquisition (Note 14)						$ 75,365
Measurement period adjustment						15,379
Goodwill		424,292			$ 424,292	424,292	$ 429,792
Foreign currency translation						(5,113)
Canada POS Lending
Finite-Lived Intangible Assets [Line Items]
Acquisition (Note 14)						0
Measurement period adjustment						0
Goodwill		36,994			36,994	36,994	39,908
Foreign currency translation						(2,914)
U.S.
Finite-Lived Intangible Assets [Line Items]
Acquisition (Note 14)						75,365
Measurement period adjustment			$ 15,400			15,379
Goodwill		359,392			359,392	359,392	359,779
Foreign currency translation						0
Flexiti | Canada POS Lending
Finite-Lived Intangible Assets [Line Items]
Measurement period adjustment				$ (4,500)
Goodwill							$ 39,900
Foreign currency translation				$ 500
Heights
Finite-Lived Intangible Assets [Line Items]
Measurement period adjustment					(15,379)	15,400
Goodwill	$ 253,857	$ 269,236	$ 269,200		$ 269,236	$ 269,236
Heights | U.S.
Finite-Lived Intangible Assets [Line Items]
Acquisition (Note 14)	$ 253,900

ACQUISITIONS AND DIVESTITURE -

ACQUISITIONS AND DIVESTITURE - Narrative (Details) $ in Thousands						1 Months Ended	3 Months Ended				9 Months Ended
	Jul. 13, 2022 USD ($)	Jul. 08, 2022 USD ($)	May 18, 2022 USD ($)	Dec. 27, 2021 USD ($) state branch	Mar. 10, 2021 USD ($)	Jul. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jul. 29, 2022	Dec. 31, 2021 USD ($)	Jul. 31, 2021	Mar. 31, 2021 USD ($)
Business Acquisition [Line Items]
Operating expense							$ 23,638			$ (71,418)	$ (60,390)		$ 23,248
Goodwill							424,292				424,292	$ 424,292			$ 429,792
Business combination, consideration transferred, equity interests issued and issuable					$ 32,800
Net assets acquired											15,379
Interest and fee revenue									$ 7,700
Contingent consideration related to acquisition							15,770				15,770	$ 15,770			$ 26,508
Total proceeds											288,980		0
Total pretax gain on sale of business							68,443			0	68,443		0
Pre-tax net income							$ 43,001			$ (55,414)	$ 12,373		$ 117,454
Senior Secured Notes Due 2028 | Senior Notes
Business Acquisition [Line Items]
Stated interest rate (as percent)							7.50%			7.50%	7.50%	7.50%	7.50%	7.50%	7.50%	7.50%
U.S.
Business Acquisition [Line Items]
Goodwill							$ 359,392				$ 359,392	$ 359,392			$ 359,779
Net assets acquired								$ 15,400			15,379
Pre-tax net income							30,757			$ (62,099)	(11,347)		$ 75,909
U.S. Legacy Direct Lending Business
Business Acquisition [Line Items]
Pre-tax net income							3,600			$ 27,700	60,700		118,100
Discontinued Operations, Disposed of by Sale | U.S. Legacy Direct Lending Business
Business Acquisition [Line Items]
Disbursements received from wind-down		$ 314,200
Total proceeds		349,207
Additional proceeds from divestiture of businesses		35,000
Total pretax gain on sale of business		$ 68,444					68,400				68,400
Flexiti
Business Acquisition [Line Items]
Business combination, consideration transferred					$ 122,500
Equity interests acquired (as a percentage)					100%
Payments to acquire businesses, net of cash acquired						$ 1,000					0		91,203
Payments to acquire businesses, gross					$ 86,500
Debt costs in conjunction with the acquisition					6,300
Contingent consideration related to acquisition					$ 20,600												$ 20,600
Heights
Business Acquisition [Line Items]
Business combination, consideration transferred				$ 360,000
Goodwill				$ 253,857			269,236	$ 269,200			269,236	269,236
Equity interests acquired (as a percentage)				100%
Payments to acquire businesses, net of cash acquired				$ 335,000
Business combination, consideration transferred, equity interests issued and issuable				$ 25,000
Number of branches | branch				390
Number of states in which entity operates | state				11
Net assets acquired											15,400	(15,379)
First Heritage Credit
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 140,000		$ 140,000
Goodwill	$ 75,365
Business acquisition, incurred costs related to this acquisition							$ 10,100				10,100	$ 10,100
Payments to acquire businesses, net of cash acquired											$ 131,012		$ 0

ACQUISITIONS AND DIVESTITURE _2

ACQUISITIONS AND DIVESTITURE - Schedule of Assets Acquired and Liabilities Assumed - First Heritage Credit (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jul. 13, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 27, 2021
Liabilities
Goodwill	$ 424,292			$ 429,792
First Heritage Credit
ASSETS
Cash and cash equivalents		$ 31,396
Restricted cash		1,933
Gross loans receivable		218,011
Income tax receivable		1,284
Prepaid expenses and other		345
Property and equipment		4,241
Right-of-use assets		10,670
Total assets		267,880
Liabilities
Accounts payable and accrued liabilities		4,271
Lease liabilities		4,241
Debt		170,392
Total liabilities		178,904
Net assets acquired		88,976
Total consideration paid		164,341
Goodwill		75,365
Heights
ASSETS
Cash and cash equivalents	13,564				$ 13,564
Restricted cash	33,630				33,630
Gross loans receivable	456,251				471,630
Income tax receivable	3,526				3,526
Prepaid expenses and other	7,410				7,410
Property and equipment	4,748				4,748
Right-of-use assets	16,111				16,111
Total assets	547,238				562,617
Liabilities
Accounts payable and accrued liabilities	19,186				19,186
Lease liabilities	16,315				16,315
Debt	350,000				350,000
Total liabilities	388,359				388,359
Net assets acquired	158,879				174,258
Total consideration paid	428,115				428,115
Goodwill	$ 269,236		$ 269,200		253,857
Gross contractual loans receivable		236,100			485,400
Estimate of gross contractual loans that will not be collected		$ (18,100)			$ (29,200)

ACQUISITIONS AND DIVESTITURE _3

ACQUISITIONS AND DIVESTITURE - Components of Identifiable Intangible Assets - First Heritage Credit (Details) - First Heritage Credit $ in Thousands	Jul. 13, 2022 USD ($)
Business Acquisition [Line Items]
Fair Value	$ 10,670
Trade name
Business Acquisition [Line Items]
Fair Value	$ 3,790
Useful life (in years)	10 years
Customer relationships
Business Acquisition [Line Items]
Fair Value	$ 6,880
Useful life (in years)	3 years 6 months

ACQUISITIONS AND DIVESTITURE _4

ACQUISITIONS AND DIVESTITURE - Schedule of Assets Acquired and Liabilities Assumed - Heights (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Jul. 13, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 27, 2021
Liabilities
Net assets acquired		$ 15,379
Goodwill	$ 424,292	424,292			$ 429,792
Heights
ASSETS
Cash and cash equivalents	13,564	13,564				$ 13,564
Restricted cash	33,630	33,630				33,630
Gross loans receivable	456,251	456,251				471,630
Gross loans receivable, measurement adjustment	(15,379)
Income tax receivable	3,526	3,526				3,526
Prepaid expenses and other	7,410	7,410				7,410
Property and equipment	4,748	4,748				4,748
Right-of-use assets	16,111	16,111				16,111
Intangibles, net	11,900	11,900				11,900
Other assets	98	98				98
Total assets	547,238	547,238				562,617
Total assets	(15,379)
Liabilities
Accounts payable and accrued liabilities	19,186	19,186				19,186
Lease liabilities	16,315	16,315				16,315
Deferred tax liability	1,077	1,077				1,077
Accrued interest on debt	1,781	1,781				1,781
Debt	350,000	350,000				350,000
Total liabilities	388,359	388,359				388,359
Total liabilities	0
Net assets acquired	158,879	158,879				174,258
Net assets acquired	(15,379)	15,400
Total consideration paid	428,115	428,115				428,115
Goodwill	$ 269,236	$ 269,236		$ 269,200		253,857
Gross contractual loans receivable			$ 236,100			485,400
Estimate of gross contractual loans that will not be collected			$ (18,100)			$ (29,200)

ACQUISITIONS AND DIVESTITURE _5

ACQUISITIONS AND DIVESTITURE - Schedule of Assets and Liabilities Divestiture - Legacy U.S. Direct Lending Business (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jul. 08, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Total proceeds				$ 288,980	$ 0
Total pretax gain on sale of business		$ 68,443	$ 0	68,443	$ 0
Discontinued Operations, Disposed of by Sale | U.S. Legacy Direct Lending Business
Business Acquisition [Line Items]
Cash, cash equivalents and restricted cash	$ 21,292
Loans receivable	162,147
Right of use asset	39,326
Goodwill	91,131
Other assets	30,690
Total assets	344,586
Accounts payable and accrued liabilities	8,947
Right of use liability	43,433
Liability for losses on CSO lender-owned consumer loans	5,628
Other long term liabilities (2)	5,815
Total liabilities	63,823
Net assets sold	280,763
Total proceeds	349,207
Total pretax gain on sale of business	$ 68,444	$ 68,400		$ 68,400

SHARE REPURCHASE PROGRAM - Narr

SHARE REPURCHASE PROGRAM - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended	9 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Feb. 28, 2022	May 31, 2021
Equity, Class of Treasury Stock [Line Items]
Total value of shares repurchased		$ 12,530	$ 15,940	$ 1,752
Repurchase Program, 2021
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented	$ 50,000					$ 50,000			$ 50,000
Total number of shares repurchased (in shares)	0		104,487			824,777	104,487
Average price paid per share (in usd per share)	$ 0			$ 16.77	$ 16.77	$ 15.20
Total value of shares repurchased	$ 0			$ 1,800	$ 1,800	$ 12,530
Repurchase Program, 2022
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented								$ 25,000

SHARE REPURCHASE PROGRAM - Sche

SHARE REPURCHASE PROGRAM - Schedule of Share Repurchase Program (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended	9 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	May 31, 2021
Equity, Class of Treasury Stock [Line Items]
Total value of shares repurchased		$ 12,530	$ 15,940	$ 1,752
Repurchase Program, 2021
Equity, Class of Treasury Stock [Line Items]
Total number of shares repurchased (in shares)	0		104,487			824,777	104,487
Average price paid per share (in usd per share)	$ 0			$ 16.77	$ 16.77	$ 15.20
Total value of shares repurchased	$ 0			$ 1,800	$ 1,800	$ 12,530
Total authorized repurchase amount for the period presented	$ 50,000					$ 50,000		$ 50,000