1st Franklin Financial 10-Q14 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 14, 2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	2-27985
Entity Registrant Name	1st FRANKLIN FINANCIAL CORPORATION
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	58-0521233
Entity Address, Address Line One	135 East Tugalo Street
Entity Address, Address Line Two	Post Office Box 880
Entity Address, City or Town	Toccoa
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30577
City Area Code	706
Local Phone Number	886-7571
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0000038723
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Voting Common Stock
Entity Common Stock, Shares Outstanding		1,700
Nonvoting Common Stock
Entity Common Stock, Shares Outstanding		168,300

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
ASSETS
CASH AND CASH EQUIVALENTS	$ 34,989,890	$ 22,775,852
RESTRICTED CASH	7,346,090	12,059,022
LOANS:
Direct Cash Loans	998,959,664	972,567,737
Real Estate Loans	25,175,917	29,812,798
Sales Finance Contracts	163,413,482	175,548,110
Total	1,187,549,063	1,177,928,645
Less: Unearned Finance Charges	182,848,009	174,043,203
Unearned Insurance Premiums and Commissions	73,368,795	69,748,304
Allowance for Credit Losses	71,735,755	71,361,745
Net Loans	859,596,504	862,775,393
INVESTMENT SECURITIES:
Available-for-Sale, at fair value	263,071,104	250,085,804
OTHER ASSETS:
Operating Lease Right-of-Use Assets	42,193,983	41,938,371
Other Assets	58,397,080	50,662,318
Total other assets	100,591,063	92,600,689
TOTAL ASSETS	1,265,594,651	1,240,296,760
LIABILITIES AND STOCKHOLDERS' EQUITY
SENIOR DEBT	903,804,437	884,191,786
SUBORDINATED DEBT	30,253,653	28,533,940
OPERATING LEASE LIABILITIES	43,472,572	43,034,942
ACCRUED EXPENSES AND OTHER LIABILITIES	21,749,014	19,952,978
Total Liabilities	999,279,676	975,713,646
STOCKHOLDERS' EQUITY:
Preferred Stock: $100 par value, 6,000 shares authorized; 0 shares outstanding	0	0
Accumulated Other Comprehensive Loss	(19,397,139)	(18,955,725)
Retained Earnings	285,542,114	283,368,839
Total Stockholders' Equity	266,314,975	264,583,114
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,265,594,651	1,240,296,760
Voting Common Stock
STOCKHOLDERS' EQUITY:
Common Stock	170,000	170,000
Nonvoting Common Stock
STOCKHOLDERS' EQUITY:
Common Stock	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 100	$ 100
Preferred stock, shares authorized (in shares)	6,000	6,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, shares outstanding (in shares)	170,000
Voting Common Stock
Common stock, par value (in dollars per share)	$ 100	$ 100
Common stock, shares authorized (in shares)	2,000	2,000
Common stock, shares outstanding (in shares)	1,700	1,700
Nonvoting Common Stock
Common stock, shares authorized (in shares)	198,000	198,000
Common stock, shares outstanding (in shares)	168,300	168,300

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
INTEREST INCOME	$ 77,021,585	$ 73,421,166	$ 229,452,851	$ 212,045,097
INTEREST EXPENSE	13,600,021	11,708,246	39,978,456	30,424,167
NET INTEREST INCOME	63,421,564	61,712,920	189,474,395	181,620,930
Provision for Credit Losses	20,466,944	14,827,391	61,258,554	62,236,416
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	42,954,620	46,885,529	128,215,841	119,384,514
INSURANCE INCOME
Premiums and Commissions	17,299,544	14,447,793	47,604,166	41,830,689
Insurance Claims and Expenses	4,270,153	3,793,588	12,297,930	12,360,980
Total Net Insurance Income	13,029,391	10,654,205	35,306,236	29,469,709
OTHER REVENUE	1,948,710	2,002,447	5,863,914	5,641,872
OTHER OPERATING EXPENSES
Personnel Expense	32,378,486	28,968,385	92,344,052	84,546,352
Occupancy Expense	5,586,914	4,776,283	16,582,452	14,727,662
Other	18,468,783	15,252,548	54,134,282	48,624,026
Total	56,434,183	48,997,216	163,060,786	147,898,040
INCOME BEFORE INCOME TAXES	1,498,538	10,544,965	6,325,205	6,598,055
Provision for Income Taxes	1,410,844	1,346,979	4,151,930	3,440,894
NET INCOME	$ 87,694	$ 9,197,986	$ 2,173,275	$ 3,157,161
BASIC AND DILUTED EARNINGS PER SHARE
BASIC EARNINGS PER SHARE (in dollars per share)	$ 0.52	$ 54.11	$ 12.78	$ 18.57
DILUTED EARNINGS PER SHARE (in dollars per share)	$ 0.52	$ 54.11	$ 12.78	$ 18.57

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS (Unaudited) (Parenthetical) - shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Common stock, shares outstanding (in shares)	170,000		170,000
Voting Common Stock
Common stock, shares outstanding (in shares)	1,700	1,700	1,700
Nonvoting Common Stock
Common stock, shares outstanding (in shares)	168,300	168,300	168,300

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net Income	$ 87,694	$ 9,197,986	$ 2,173,275	$ 3,157,161
Net changes related to available-for-sale securities
Unrealized gain / (losses)	8,987,286	(21,458,438)	(338,701)	(18,582,360)
Income tax (expense) benefit	(1,873,826)	4,503,368	105,464	3,904,323
Net unrealized income / (losses)	7,113,460	(16,955,070)	(233,237)	(14,678,037)
Less reclassification of gain to net income	67,471	80,690	208,177	178,805
Total Other Comprehensive Income / (Loss)	7,045,989	(17,035,760)	(441,414)	(14,856,842)
Total Comprehensive Income / (Loss)	$ 7,133,683	$ (7,837,774)	$ 1,731,861	$ (11,699,681)

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Total	Common Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Dec. 31, 2022		170,000
Beginning balance at Dec. 31, 2022	$ 259,293,024	$ 170,000	$ 285,524,840	$ (26,401,816)
Comprehensive Income:
Net Income			3,157,161
Other Comprehensive Income (Loss)				(14,856,842)
Total Comprehensive Income (Loss)	(11,699,681)
Cash Distributions Paid	(2,685,090)		(2,685,090)
Ending balance (in shares) at Sep. 30, 2023		170,000
Ending balance at Sep. 30, 2023	244,908,253	$ 170,000	285,996,911	(41,258,658)
Beginning balance (in shares) at Jun. 30, 2023		170,000
Beginning balance at Jun. 30, 2023	252,746,027	$ 170,000	276,798,925	(24,222,898)
Comprehensive Income:
Net Income			9,197,986
Other Comprehensive Income (Loss)				(17,035,760)
Total Comprehensive Income (Loss)	(7,837,774)
Ending balance (in shares) at Sep. 30, 2023		170,000
Ending balance at Sep. 30, 2023	244,908,253	$ 170,000	285,996,911	(41,258,658)
Beginning balance (in shares) at Dec. 31, 2023		170,000
Beginning balance at Dec. 31, 2023	264,583,114	$ 170,000	283,368,839	(18,955,725)
Comprehensive Income:
Net Income			2,173,275
Other Comprehensive Income (Loss)				(441,414)
Total Comprehensive Income (Loss)	1,731,861
Ending balance (in shares) at Sep. 30, 2024		170,000
Ending balance at Sep. 30, 2024	266,314,975	$ 170,000	285,542,114	(19,397,139)
Beginning balance (in shares) at Jun. 30, 2024		170,000
Beginning balance at Jun. 30, 2024	259,181,292	$ 170,000	285,454,420	(26,443,128)
Comprehensive Income:
Net Income			87,694
Other Comprehensive Income (Loss)				7,045,989
Total Comprehensive Income (Loss)	7,133,683
Ending balance (in shares) at Sep. 30, 2024		170,000
Ending balance at Sep. 30, 2024	$ 266,314,975	$ 170,000	$ 285,542,114	$ (19,397,139)

CONDENSED CONSOLIDATED STATEM_7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ 2,173,275	$ 3,157,161
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	61,258,554	62,236,416
Depreciation and amortization	5,829,678	3,382,908
Deferred tax benefit	392,146	264,643
Net gains due to called redemptions of marketable securities and amortization on securities	(535,868)	(477,461)
Increase in other assets	(7,219,452)	(9,642,768)
Increase in other liabilities	1,446,036	(12,360,694)
Net Cash Provided	63,344,369	46,560,205
CASH FLOWS FROM INVESTING ACTIVITIES:
Loans originated or purchased	(432,062,052)	(474,518,236)
Loan payments	373,982,386	370,261,142
Purchases of securities, available-for-sale	(16,892,183)	(30,333,953)
Redemptions of securities, available-for-sale	3,885,000	15,605,000
Capital Expenditures	(6,078,314)	(3,308,006)
Proceeds from Sale of Fixed Assets	8,831	0
Net Cash Used	(77,156,332)	(122,294,053)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in senior demand notes	(7,299,901)	(15,705,428)
Advances on credit line	128,945,041	181,343,719
Payments on credit line	(144,395,041)	(139,574,719)
Commercial paper issued	91,085,834	93,516,075
Commercial paper redeemed	(48,742,577)	(71,258,922)
Subordinated debt securities issued	6,777,791	5,036,497
Subordinated debt securities redeemed	(5,058,078)	(5,877,172)
Dividends / distributions	0	(2,685,090)
Net Cash Provided	21,313,069	44,794,960
NET INCREASE/(DECREASE) IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	7,501,106	(30,938,888)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning	34,834,874	65,434,228
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, ending	42,335,980	34,495,340
Cash paid during the year for -
Interest Paid	39,895,827	29,514,305
Income Taxes Paid	3,795,200	3,124,842
Non-cash transactions for -
ROU assets and associated liabilities	$ 6,921,857	$ 8,406,887

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of 1 st Franklin Financial Corporation and subsidiaries (the "Company") should be read in conjunction with the audited consolidated financial statements of the Company and notes thereto as of December 31, 2023 and for the year then ended included in the Company's 2023 Annual Report filed with the Securities and Exchange Commission. Inter-company accounts and transactions have been eliminated from the condensed consolidated financial statements. In the opinion of Management of the Company, the accompanying unaudited condensed consolidated financial statements contain all normal recurring adjustments necessary to present fairly the Company's consolidated financial position as of September 30, 2024 and December 31, 2023, its consolidated results of operations and comprehensive income for the three and nine months ended September 30, 2024 and 2023 and its consolidated cash flows for the nine months ended September 30, 2024 and 2023. While certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, the Company believes that the disclosures herein are adequate to make the information presented not misleading. The Company’s financial condition and results of operations as of and for the three and nine months ended September 30, 2024 are not necessarily indicative of the results to be expected for the full fiscal year or any other future period. The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities at and as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates. The computation of earnings per share is self-evident from the accompanying Condensed Consolidated Statements of Income and Retained Earnings (Unaudited). The Company has no dilutive securities outstanding. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the condensed consolidated statements of cash flows: September 30, December 31, Cash and Cash Equivalents $ 34,989,890 $ 22,775,852 Restricted Cash 7,346,090 12,059,022 Total Cash, Cash Equivalents and Restricted Cash $ 42,335,980 $ 34,834,874 The Company categorizes its primary sources of revenue into three categories: (1) interest related revenue, (2) insurance related revenue and (3) other revenue from contracts with customers. • Interest related revenues are specifically excluded from the scope of ASC Topic 606, Revenue from Contracts with Customers, and accounted for under ASC Topic 310, “Receivables”. • Insurance related revenues are subject to industry-specific guidance within the scope of ASC Topic 944, “Financial Services – Insurance”. • Other revenues primarily relate to commissions earned by the Company on sales of auto club memberships. Auto club commissions are revenue from contracts with customers and are accounted for in accordance with the guidance set forth in ASC Topic 606. During the three months ended September 30, 2024, and 2023, the Company recognized interest related revenue of $77.0 million and $73.4 million, respectively, insurance related revenue of $17.3 million and $14.4 million, respectively, and other revenue from contracts with customers of $1.9 million and $2.0 million, respectively. During the nine months ended September 30, 2024, and 2023, the Company recognized interest related revenue of $229.5 million and $212.0 million, respectively, insurance related revenue of $47.6 million and $41.8 million, and other revenues of $5.9 million and $5.6 million, respectively. Recent Accounting Pronouncements: In November 2023, the Financial Accounting Standards Board "FASB" issued ASU 2023-07, improving the disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. These enhanced disclosures require reporting of incremental segment information on an annual and interim basis for all public entities, including public entities with only one reportable segment, to enable investors to develop more decision-useful financial analyses. The amendments in this update are effective for annual periods beginning after December 15, 2023 and interim periods within annual periods beginning after December 15, 2024, and early adoption is permitted. The segment reporting guidance should be applied retrospectively to all prior periods presented in the financial statements, and upon transition, the expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company is currently evaluating the potential impact of this update on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, enhancing the transparency and decision usefulness of income tax disclosures. The amendment, among other things, improves transparency of income tax disclosures by requiring more consistent categories and greater disaggregation of information in rate reconciliations, and disaggregation of income taxes paid by jurisdiction. The amendments in this update are effective for annual periods beginning after December 15, 2024, and early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The income tax guidance should be applied on a prospective basis, however, retrospective application is permitted. The Company is currently evaluating the potential impact of this update on its consolidated financial statements.

Loans

Loans	9 Months Ended
Loans	Sep. 30, 2024
Receivables [Abstract]
Loans	Loans The Company’s consumer loans are made to individuals, who may be new customers, existing customers (loan renewals), former customers or customers converting from a sales contract, in relatively small amounts for relatively short period of time. First and second mortgage loans on real estate are made in larger amounts and for longer periods of time. The Company also purchases sales finance contracts from various dealers. All loans and sales contracts are held for investment. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Loan Renewals Loan renewals are accounted for in accordance with the applicable guidance in ASC Topic 310-20 Nonrefundable Fees and Other Costs . Loan renewals are a product the Company offers to existing customers that allows them to borrow additional funds from the Company. In evaluating a loan for renewal, in addition to our standard underwriting requirements, we may take into consideration the customer’s prior payment performance with us, which we believe to be an indicator of the customer’s future credit performance. If the terms of the new loan resulting from a loan renewal are at least as favorable to us as the terms for comparable loans to other customers with similar collection risks who are not renewing a loan, the renewal is accounted for as a new loan. The criteria is met if the new loan's effective yield is at least equal to the effective yield for such comparable loans and the modification of the original loan is more than minor. A modification of a loan is more than minor if the present value of the cash flows under the terms of the renewal is at least 10 percent different from the present value of the remaining cash flows under the terms of the original loan. Accordingly, when a renewal is generated, the original loan(s) are extinguished along with the associated unearned finance charges and a new loan is originated. Substantially all renewals include a non-cash component that represents the exchange of the original principal balance for the new principal balance and a cash component for the net proceeds distributed to the customer for the additional amount borrowed. The cash component is presented as outflows from investing activities and the non-cash component is presented as a non-cash investing activity. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Reconciliation of Gross Loans Originated / Acquired to Loans Originated or Purchased in Consolidated Statements of Cash Flows (in thousands): Nine Months Ended September 30, 2024 2023 Loans originated or purchased: Originated $ 915,660 $ 855,522 Purchased $ 8,705 32,882 Less Non-Cash Reconciling items: Other Consumer renewed loans (live check and premier) 226,821 182,951 Other non-cash activity: unearned finance charges, origination fees, discounts, premiums, and deferred fees 265,482 230,935 Loans originated or purchased per Consolidated Statements of Cash Flows: $ 432,062 $ 474,518 Description of Loans Loans outstanding on the Consolidated Statements of Financial Position (“Financial Gross Outstanding(s)”) include principal, origination fees, premiums, discounts, and in the case of interest-bearing loans, deferred fees, other fees receivable, and accrued interest receivable. Loan performance reporting is generally based on a loan’s gross outstanding balance (“Gross Outstanding(s)”), (“Gross Balance”), ("Gross Amount"), or ("Gross Loan") that includes principal plus origination fees for interest-bearing loans and the total of payments for loans with pre-computed interest. The allowance for credit losses is based on the underlying financial instrument’s amortized cost basis ("Amortized Cost Basis"), with the allowance representing the portion of Amortized Cost Basis the Company does not expect to recover due to credit losses. The following are included in the Company’s Amortized Cost Basis: • For pre-computed loans: Principal Balance, net of unearned finance charges and unearned insurance 1 . • For interest-bearing loans: Principal Balance, net of unearned insurance 1 . 1 The state of Louisiana classifies certain insurance products as non-refundable. Non-refundable products are not netted against the principal balance for calculation of the amortized cost basis. The Company’s Gross Balances (in thousands) by loan class as of September 30, 2024 and December 31, 2023: Gross Balance (in thousands) by Origination Year as of September 30, 2024: Loan Class 2024 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans $ 105,877 $ 33,164 $ 4,635 $ 720 $ 92 $ 24 $ 144,512 Direct Cash Loans: Premier Loans 4,386 5,197 12,830 4,521 721 222 27,877 Direct Cash Loans: Other Consumer Loans 531,317 214,180 53,866 19,677 3,530 1,670 824,240 Real Estate Loans 2,249 4 1,130 9,190 3,898 8,266 24,737 Sales Finance Contracts 55,530 62,201 29,653 11,069 3,449 408 162,310 Total $ 699,359 $ 314,746 $ 102,114 $ 45,177 $ 11,690 $ 10,590 $ 1,183,676 Gross Balance (in thousands) by Origination year as of December 31, 2023: Loan Class 2023 2022 2021 2020 2019 Prior Total Direct Cash Loans: Live Check Loans $ 136,419 $ 16,682 $ 2,661 $ 376 $ 36 $ 17 $ 156,191 Direct Cash Loans: Premier Loans 11,890 27,961 10,878 2,160 505 170 53,564 Direct Cash Loans: Other Consumer Loans 582,489 123,277 41,431 8,044 2,536 854 758,631 Real Estate Loans 2,075 1,365 10,877 4,649 4,118 6,220 29,304 Sales Finance Contracts 98,384 47,852 18,935 8,279 1,142 112 174,704 Total $ 831,257 $ 217,137 $ 84,782 $ 23,508 $ 8,337 $ 7,373 $ 1,172,394 The Company’s Gross Balance (in thousands) on non-accrual loans by loan class are as follows: Loan Class September 30, December 31, Direct Cash Loans: Live Check Loans $ 8,503 $ 10,888 Direct Cash Loans: Premier Loans 1,394 2,526 Direct Cash Loans: Other Consumer Loans 37,392 33,194 Real Estate Loans 1,521 1,383 Sales Finance Contracts 6,146 6,655 Total $ 54,956 $ 54,646 Age analysis of Gross Balance (in thousands) on past due loans, segregated by loan class: September 30, 2024 Loan Class 30-59 Days 60-89 Days 90 Days or Total Direct Cash Loans: Live Check Loans $ 4,984 $ 2,458 $ 5,090 $ 12,532 Direct Cash Loans: Premier Loans 830 315 770 1,915 Direct Cash Loans: Other Consumer Loans 25,488 12,321 21,280 59,089 Real Estate Loans 855 365 1,320 2,540 Sales Finance Contracts 4,015 2,013 3,361 9,389 Total $ 36,172 $ 17,472 $ 31,821 $ 85,465 December 31, 2023 Loan Class 30-59 Days 60-89 Days 90 Days or Total Direct Cash Loans: Live Check Loans $ 4,555 $ 4,228 $ 6,548 $ 15,331 Direct Cash Loans: Premier Loans 1,142 789 1,713 3,644 Direct Cash Loans: Other Consumer Loans 19,975 11,240 24,433 55,648 Real Estate Loans 776 334 1,403 2,513 Sales Finance Contracts 4,228 2,226 4,142 10,596 Total $ 30,676 $ 18,817 $ 38,239 $ 87,732 While aging analysis is the primary credit quality indicator, we also consider loans in non-accrual status, loan restructures where the borrower is experiencing financial difficulty, the ratio of bankrupt accounts to the total Gross Outstanding, and economic factors in evaluating whether any qualitative adjustments were necessary to the allowance for credit losses. The ratio of bankrupt accounts to the Gross Balance was 1.48% at September 30, 2024, compared to 1.43% at December 31, 2023. The following table presents the gross balance (in thousands) in each segment in the portfolio as of September 30, 2024 based on year of origination: Payment Performance by Origination Year (in thousands) 2024(1) 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans Performing $ 100,952 $ 30,067 $ 4,250 $ 632 $ 84 $ 24 $ 136,009 Nonperforming 4,925 3,097 385 88 8 — 8,503 $ 105,877 $ 33,164 $ 4,635 $ 720 $ 92 $ 24 $ 144,512 Direct Cash Loans: Premier Loans Performing $ 4,321 $ 5,013 $ 12,025 $ 4,233 $ 678 $ 213 $ 26,483 Nonperforming 65 184 805 288 43 9 1,394 $ 4,386 $ 5,197 $ 12,830 $ 4,521 $ 721 $ 222 $ 27,877 Direct Cash Loans: Other Consumer Loans Performing $ 516,727 $ 198,536 $ 49,265 $ 17,586 $ 3,222 $ 1,512 $ 786,848 Nonperforming 14,590 15,644 4,601 2,091 308 158 37,392 $ 531,317 $ 214,180 $ 53,866 $ 19,677 $ 3,530 $ 1,670 $ 824,240 Real Estate Loans: Performing $ 2,249 $ 4 $ 1,066 $ 8,459 $ 3,592 $ 7,846 $ 23,216 Nonperforming — — 64 731 306 420 1,521 $ 2,249 $ 4 $ 1,130 $ 9,190 $ 3,898 $ 8,266 $ 24,737 Sales Finance Contracts: Performing $ 54,724 $ 59,636 $ 28,047 $ 10,293 $ 3,116 $ 348 $ 156,164 Nonperforming 806 2,565 1,606 776 333 60 6,146 $ 55,530 $ 62,201 $ 29,653 $ 11,069 $ 3,449 $ 408 $ 162,310 (1) Includes loans originated during the nine months ended September 30, 2024. Modifications to Borrowers Experiencing Financial Difficulty The Company allows refinancing of delinquent loans on a case-by-case basis for those who satisfy certain eligibility requirements. The eligible customers can include those experiencing temporary hardships, lawsuits, or customers who have declared bankruptcy. In most cases, the loans that are eligible for restructuring are between 90 and 180 days past due. We do not allow the amount of the new loan to exceed the original amount of the existing loan and we believe that refinancing the delinquent loans for certain customers provides the Company with an opportunity to increase its average loans outstanding and its interest, fees, and other income without experiencing a significant increase in loan losses. These refinancings also provide a resolution to temporary financial setbacks for these borrowers and sustain their credit rating. Legal fees and other direct costs incurred by the Company during a restructuring are expensed when incurred. The effective interest rate for restructured loans is based on the original contractual rate, not the rate specified in the restructuring agreement. The modified loans are adjusted to be recorded at the value of expected cash flows to be received in the future. Modifications that lower the principal balance experience a direct charge-off for the difference of the original and modified principal amount. Substantially all of the restructurings relate to fee and interest rate concessions. The Company only lowers the principal balance in the event of a court order. The information relating to modifications made to borrowers experiencing financial difficulty (in thousands, except for %) for the period indicated are as follows: Three Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 1,106 3.1 % $ 354 1.0 % $ 451 1.2 % $ 531 1.5 % $ 392 1.1 % Direct Cash Loans: Premier Loans 143 2.1 % 161 2.3 % 70 1.0 % 364 5.2 % 188 2.7 % Direct Cash Loans: Other Consumer Loans 4,545 2.2 % 5,064 2.5 % 2,774 1.3 % 8,906 4.3 % 5,623 2.7 % Real Estate Loans — — % — — % 4 0.1 % — — % — — % Sales Finance Contracts 209 0.5 % 200 0.5 % 564 1.4 % 1,620 4.0 % 172 0.4 % Total $ 6,003 2.0 % $ 5,779 2.0 % $ 3,863 1.3 % $ 11,421 3.9 % $ 6,375 2.2 % Three Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 1,225 3.1 % $ 503 1.3 % $ 627 1.6 % $ 677 1.7 % $ 352 0.9 % Direct Cash Loans: Premier Loans 268 1.6 % 375 2.3 % 176 1.1 % 533 3.3 % 309 1.9 % Direct Cash Loans: Other Consumer Loans 3,245 1.8 % 3,969 2.2 % 2,225 1.2 % 7,651 4.3 % 4,721 2.6 % Real Estate Loans 119 1.6 % — — % — — % — — % — — % Sales Finance Contracts 207 0.5 % 298 0.7 % 459 1.1 % 1,614 3.8 % 192 0.5 % Total $ 5,064 1.8 % $ 5,145 1.8 % $ 3,487 1.2 % $ 10,475 3.7 % $ 5,574 2.0 % Nine Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 3,749 3.5 % $ 1,298 1.2 % $ 1,665 1.5 % $ 1,541 1.4 % $ 1,118 1.0 % Direct Cash Loans: Premier Loans 445 2.1 % 613 2.9 % 318 1.5 % 791 3.8 % 575 2.7 % Direct Cash Loans: Other Consumer Loans 12,390 2.0 % 13,380 2.2 % 8,038 1.3 % 23,390 3.8 % 14,645 2.4 % Real Estate Loans 104 0.6 % 27 0.2 % 4 — % — — % 9 0.1 % Sales Finance Contracts 666 0.5 % 699 0.6 % 1,399 1.1 % 4,472 3.7 % 423 0.3 % Total $ 17,354 2.0 % $ 16,017 1.8 % $ 11,424 1.3 % $ 30,194 3.4 % $ 16,770 1.9 % Nine Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 3,749 3.1 % $ 1,622 1.4 % $ 1,895 1.6 % $ 2,106 1.8 % $ 876 0.7 % Direct Cash Loans: Premier Loans 1,011 2.1 % 1,190 2.4 % 613 1.3 % 1,456 3.0 % 1,008 2.1 % Direct Cash Loans: Other Consumer Loans 8,939 1.7 % 10,353 1.9 % 7,156 1.3 % 21,657 4.0 % 12,908 2.4 % Real Estate Loans 282 1.3 % 5 — % 25 0.1 % — — % 17 0.1 % Sales Finance Contracts 480 0.4 % 577 0.4 % 1,372 1.1 % 4,677 3.6 % 475 0.4 % Total $ 14,461 1.7 % $ 13,747 1.6 % $ 11,061 1.3 % $ 29,896 3.5 % $ 15,284 1.8 % The financial effects of the modifications made to borrowers experiencing financial difficulty. As of and for the three months ended September 30, 2024 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $0.5 million Premier Loans Reduced the gross balance of the loans < $0.1 million Other Consumer Loans Reduced the gross balance of the loans $2.8 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $0.6 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 27.5% to 16.5% Premier Loans Reduced the weighted-average contractual interest rate from 20.4% to 15.5% Other Consumer Loans Reduced the weighted-average contractual interest rate from 28.9% to 18.8% Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the weighted-average contractual interest rate from 22.5% to 14.9% Term Extension Live Check Loans Added a weighted average 10 months to the term Premier Loans Added a weighted average 20 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 19 months to the term As of and for the three months ended September 30, 2023 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $0.6 million Premier Loans Reduced the gross balance of the loans $0.2 million Other Consumer Loans Reduced the gross balance of the loans $2.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $0.5 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 27.1% to 16.8% Premier Loans Reduced the weighted-average contractual interest rate from 20.6% to 16.0% Other Consumer Loans Reduced the weighted-average contractual interest rate from 29.1% to 18.8% Real Estate Loans Reduced the weighted-average contractual interest rate from 18.2% to 6.0% Sales Finance Contracts Reduced the weighted-average contractual interest rate from 21.3% to 13.3% Term Extension Live Check Loans Added a weighted average 12 months to the term Premier Loans Added a weighted average 26 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 28 months to the term As of and for the nine months ended September 30, 2024 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $1.7 million Premier Loans Reduced the gross balance of the loans $0.3 million Other Consumer Loans Reduced the gross balance of the loans $8.0 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $1.4 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 27.6% to 16.4% Premier Loans Reduced the weighted-average contractual interest rate from 20.2% to 15.3% Other Consumer Loans Reduced the weighted-average contractual interest rate from 29.0% to 18.8% Real Estate Loans Reduced the weighted-average contractual interest rate from 19.3% to 8.5% Sales Finance Contracts Reduced the weighted-average contractual interest rate from 22.6% to 15.1% Term Extension Live Check Loans Added a weighted average 12 months to the term Premier Loans Added a weighted average 21 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 19 months to the term As of and for the nine months ended September 30, 2023 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $1.9 million Premier Loans Reduced the gross balance of the loans $0.6 million Other Consumer Loans Reduced the gross balance of the loans $7.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $1.4 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 26.9% to 17.0% Premier Loans Reduced the weighted-average contractual interest rate from 20.3% to 15.4% Other Consumer Loans Reduced the weighted-average contractual interest rate from 29.1% to 19.2% Real Estate Loans Reduced the weighted-average contractual interest rate from 18.4% to 6.6% Sales Finance Contracts Reduced the weighted-average contractual interest rate from 21.7% to 14.8% Term Extension Live Check Loans Added a weighted average 13 months to the term Premier Loans Added a weighted average 22 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans Added a weighted average 43 months to the term Sales Finance Contracts Added a weighted average 17 months to the term The aging for loans that were modified for borrowers experiencing financial difficulty in the past 12 months (in thousands): September 30, 2024 Loan Class Current 30 - 89 Past Due 90+ Past Due Total Direct Cash Loans: Live Check Loans $ 12,127 $ 472 $ 423 $ 13,022 Direct Cash Loans: Premier Loans 4,734 357 158 5,249 Direct Cash Loans: Other Consumer Loans 72,747 6,709 2,976 82,432 Real Estate Loans 262 29 24 315 Sales Finance Contracts 9,262 734 373 10,369 Total $ 99,132 $ 8,301 $ 3,954 $ 111,387 September 30, 2023 Loan Class Current 30 - 89 Past Due 90+ Past Due Total Direct Cash Loans: Live Check Loans $ 12,070 $ 1,153 $ 1,752 $ 14,975 Direct Cash Loans: Premier Loans 6,876 855 911 8,642 Direct Cash Loans: Other Consumer Loans 78,198 10,007 11,283 99,488 Real Estate Loans 219 38 293 550 Sales Finance Contracts 9,524 1,276 1,442 12,242 Total $ 106,887 $ 13,329 $ 15,681 $ 135,897 Loans modified for borrowers experiencing financial difficulty during the prior 12 months that subsequently charged off (in thousands): Three Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 584 $ 106 $ 298 $ 129 $ 109 Direct Cash Loans: Premier Loans 35 38 22 42 42 Direct Cash Loans: Other Consumer Loans 1,405 532 1,098 1,193 960 Real Estate Loans — — — — — Sales Finance Contracts 108 54 99 285 42 Total $ 2,132 $ 730 $ 1,517 $ 1,649 $ 1,153 Three Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 908 $ 142 $ 408 $ 166 $ 101 Direct Cash Loans: Premier Loans 125 100 85 96 99 Direct Cash Loans: Other Consumer Loans 1,554 832 909 1,244 852 Real Estate Loans — — — — — Sales Finance Contracts 73 101 159 330 20 Total $ 2,660 $ 1,175 $ 1,561 $ 1,836 $ 1,072 Nine Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 2,448 $ 223 $ 617 $ 244 $ 252 Direct Cash Loans: Premier Loans 239 63 55 101 140 Direct Cash Loans: Other Consumer Loans 4,996 1,155 2,202 2,388 2,014 Real Estate Loans — — — — — Sales Finance Contracts 341 87 190 493 109 Total $ 8,025 $ 1,528 $ 3,064 $ 3,227 $ 2,515 Nine Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 2,326 $ 221 $ 697 $ 221 $ 226 Direct Cash Loans: Premier Loans 366 148 242 144 183 Direct Cash Loans: Other Consumer Loans 4,002 1,143 1,877 2,047 1,630 Real Estate Loans — — 5 — — Sales Finance Contracts 153 160 234 523 49 Total $ 6,847 $ 1,672 $ 3,055 $ 2,935 $ 2,088 Allowance for Credit Losses: The Company uses a Probability of Default (“PD”) / Loss Given Default (“LGD”) technique to estimate the allowance for credit losses, in which the estimated loss is equal to the product of PD and LGD. We utilized this same technique for the current reporting period. We engaged a major rating service provider to assist with estimating the instances of loss (PDs) and the average severity of losses (LGDs) using the characteristics of our loan portfolio, along with incorporating a reasonable and supportable forecast which is utilized to support the adjustments to historical loss experience of loans with similar credit risk. Key segmentation in the technique is origination vintage, remaining contractual term, risk score and state of origination. The technique produces a variety of alternative economic scenarios. We consider how macroeconomic and/or other factors might impact expected credit losses over the remaining maturity of the portfolio and determine which scenario(s) and specific scenario weights are applied within the estimation. The allowance for credit losses recorded in the balance sheet reflects Management’s best estimate of expected credit losses. There was not a material impact on the Company’s expected credit losses as a result of the change. The output of both models was within the range of acceptable values. The Company classifies delinquent accounts at the end of each month according to the Company’s graded delinquency rules which includes the number of installments past due at that time, based on the then-existing terms of the contract. Accounts are classified in delinquency categories of 30-59 days past due, 60-89 days past due, or 90 or more days past due based on the Company’s graded delinquency policy. When a loan meets the Company’s charge-off policy, the loan is charged off, unless Management directs that it be retained as an active loan. In making this charge-off evaluation, Management considers factors such as pending insurance, bankruptcy status and other indicators of collectability. The amount charged off is the unpaid balance less the unearned finance charges and the unearned insurance premiums, if applicable. Management ceases accruing finance charges on loans that meet the Company’s non-accrual policy based on grade delinquency rules, generally when two payments remain unpaid on precomputed loans or when the interest paid-to-date on an interest-bearing loan is 60 days or more past due. Finance charges are then only recognized to the extent there is a loan payment received or when the account qualifies for return to accrual status. Accounts qualify for return to accrual status when the graded delinquency on a precomputed loan is less than two payments and when the interest paid-to-date on an interest-bearing loan is less than 60 days past due. There were no loans that met the non-accrual policy still accruing interest at September 30, 2024 or December 31, 2023. The allowance for credit losses increased by $0.3 million to $71.7 million as of September 30, 2024, compared to $71.4 million at December 31, 2023. Management believes that the allowance for credit losses, as calculated in accordance with the Company’s current expected credit loss (“CECL”) methodology, is appropriate to cover expected credit losses on loans at September 30, 2024 and December 31, 2023; however, because the allowance for credit losses is based on estimates, there can be no assurance that the ultimate charge-off amount will match such estimates. Management may determine it is appropriate to increase or decrease the allowance for expected credit losses in future periods, or actual losses in any period, either of which events could have a material impact on our results of operations in the future. Gross charge offs (in thousands) by origination year are as follows: Three Months Ended September 30, 2024 2024 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans $ 2,543 $ 3,352 $ 479 $ 85 $ 18 $ 14 6,491 Direct Cash Loans: Premier Loans 26 108 404 208 43 12 801 Direct Cash Loans: Other Consumer Loans 3,812 10,103 2,500 1,067 161 142 17,785 Real Estate Loans — — — — — 1 1 Sales Finance Contracts 227 1,097 778 423 140 23 2,688 Total $ 6,608 $ 14,660 $ 4,161 $ 1,783 $ 362 $ 192 $ 27,766 Three Months Ended September 30, 2023 2023 2022 2021 2020 2019 Prior Total Direct Cash Loans: Live Check Loans $ 3,432 $ 3,666 $ 333 $ 25 $ 7 $ 16 $ 7,479 Direct Cash Loans: Premier Loans 81 1,084 426 126 41 9 1,766 Direct Cash Loans: Other Consumer Loans 2,607 9,292 2,700 360 205 166 15,330 Real Estate Loans — — — 5 — 2 8 Sales Finance Contracts 176 1,040 542 315 91 20 2,184 Total $ 6,297 $ 15,082 $ 4,001 $ 831 $ 344 $ 213 $ 26,768 Nine Months Ended September 30, 2024 2024 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans $ 2,498 $ 14,845 $ 2,619 $ 341 $ 58 $ 47 20,408 Direct Cash Loans: Premier Loans 26 378 1,799 776 135 43 3,157 Direct Cash Loans: Other Consumer Loans 3,964 31,558 11,166 3,603 718 628 51,637 Real Estate Loans — — — — 3 1 4 Sales Finance Contracts 238 3,186 2,833 1,397 654 114 8,422 Total $ 6,726 $ 49,967 $ 18,417 $ 6,117 $ 1,568 $ 833 $ 83,628 Nine Months Ended September 30, 2023 2023 2022 2021 2020 2019 Prior Total Direct Cash Loans: Live Check Loans $ 3,586 $ 17,899 $ 1,957 $ 151 $ 36 $ 46 23,675 Direct Cash Loans: Premier Loans 81 3,336 1,851 394 168 41 5,871 Direct Cash Loans: Other Consumer Loans 2,713 31,080 12,401 1,787 749 524 49,254 Real Estate Loans — — 1 12 1 11 25 Sales Finance Contracts 190 3,269 2,043 1,259 239 59 7,059 Total $ 6,570 $ 55,584 $ 18,253 $ 3,603 $ 1,193 $ 681 $ 85,884 Segmentation of the portfolio began with the adoption of ASC Topic 326 on January 1, 2020. The following table provides additional information on our allowance for credit losses (in thousands) based on a collective evaluation. Three Months Ended September 30, 2024 Live Premier Other Real Sales Total Allowance for Credit Losses: Ending Balance 6/30/2024 $ 9,162 $ 1,476 $ 49,133 $ 1,921 $ 9,110 $ 70,802 Provision for Credit Losses 5,320 56 13,341 (87) 1,837 $ 20,467 Charge-offs (6,491) (801) (17,785) (1) (2,688) $ (27,766) Recoveries 1,570 437 5,636 1 589 $ 8,233 Ending Balance 9/30/2024 $ 9,561 $ 1,168 $ 50,325 $ 1,834 $ 8,848 $ 71,736 Three Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Ending Balance 6/30/2023 $ 15,289 $ 3,860 $ 47,665 $ 142 $ 9,293 $ 76,249 Provision for Credit Losses 1,667 1,956 6,502 2,109 2,593 14,827 Charge-offs (7,479) (1,766) (15,328) (9) (2,184) (26,766) Recoveries 1,431 380 4,355 2 502 6,670 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980 Nine Months Ended September 30, 2024 Live Premier Other Real Sales Total Allowance for Credit Losses: Balance as of 12/31/2023 $ 9,832 $ 2,510 $ 47,282 $ 2,488 $ 9,250 $ 71,362 Provision for Credit Losses 15,268 563 39,874 (655) 6,209 $ 61,259 Charge-offs (20,408) (3,157) (51,637) (4) (8,422) $ (83,628) Recoveries 4,869 1,252 14,806 5 1,811 $ 22,743 Ending Balance 9/30/2024 $ 9,561 $ 1,168 $ 50,325 $ 1,834 $ 8,848 $ 71,736 Nine Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Balance as of 12/31/2022 $ 14,896 $ 6,108 $ 46,412 $ 143 $ 7,651 $ 75,210 Provision for Credit Losses 15,649 3,145 33,213 2,122 8,107 62,236 Charge-offs (23,675) (5,871) (49,254) (25) (7,059) (85,884) Recoveries 4,038 1,048 12,823 4 1,505 19,418 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980

Investment Securities

Investment Securities	9 Months Ended
Investment Securities	Sep. 30, 2024
Investments [Abstract]
Investments Securities	Investment Securities Investment Securities available for sale are carried at estimated fair market value. The amortized cost and estimated fair values of these investment securities are as follows (in thousands): As of September 30, 2024 As of December 31, 2023 Amortized Estimated Amortized Estimated Available-for-Sale Obligations of states and political subdivisions $ 286,976 $ 262,422 $ 273,595 $ 249,601 Corporate securities $ 649 $ 649 $ 485 $ 485 Total $ 287,625 $ 263,071 $ 274,080 $ 250,086 Gross unrealized losses on investment securities totaled $26.9 million and $26.4 million at September 30, 2024 and December 31, 2023, respectively. The following table provides an analysis of investment securities in an unrealized loss position (in thousands) for which an allowance for credit losses is unnecessary as of September 30, 2024 and December 31, 2023: Less than 12 Months 12 Months or Longer Total September 30, 2024 Fair Unrealized Fair Unrealized Fair Unrealized Available-for-Sale: Obligations of states and political subdivisions $ 23,665 $ (209) $ 127,610 $ (26,650) $ 151,275 $ (26,859) Less than 12 Months 12 Months or Longer Total December 31, 2023 Fair Unrealized Fair Unrealized Fair Unrealized Available-for-Sale: Obligations of states and political subdivisions $ 33,724 $ (421) $ 112,931 $ (26,017) $ 146,655 $ (26,438) The previous two tables represent 163 and 158 investments held by the Company at September 30, 2024 and December 31, 2023, respectively, the majority of which are rated “A” or higher by Moody’s and/or Standard & Poor’s. The unrealized losses on the Company’s investments listed in the above table were primarily the result of interest rate and market fluctuations. Based on the credit ratings of these investments, along with the consideration of whether the Company has the intent to sell or will be more likely than not required to sell the applicable investment before recovery of amortized cost basis, no other than temporary impairment was determined to be necessary as of September 30, 2024 and December 31, 2023. No investment securities were sold during the nine-month period ended September 30, 2024. Additionally, the Company sold no securities during the year ended December 31, 2023. Proceeds from redemption of investments due the exercise of call provisions by the issuers thereof and regularly scheduled maturities totaled $3.9 million with a net gain of $0.1 million and $18.0 million with a net gain of $0.2 million as of September 30, 2024 and December 31, 2023, respectively. The Company’s insurance subsidiaries internally designate certain investments as restricted to cover their policy reserves and loss reserves. Funds are held in separate trusts for the benefit of each insurance subsidiary at U.S. Bank National Association ("US Bank"). US Bank serves as trustee under trust agreements with the Company's property and casualty insurance company subsidiary (“Frandisco P&C”). These trusts held $49.8 million and $51.8 million in available-for-sale investment securities at market value at September 30, 2024 and December 31, 2023, respectively. US Bank also serves as trustee under trust agreements with the Company's life insurance company subsidiary ("Frandisco Life"). At September 30, 2024, these trusts held $33.6 million in available-for-sale investment securities at market value compared to $32.3 million at December 31, 2023. The amounts required to be held in each trust change as required reserves change. All earnings on assets in the trusts are remitted to the Company's insurance subsidiaries.

Fair Value

Fair Value	9 Months Ended
Fair Value	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Under ASC Topic 820, fair value is the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following fair value hierarchy is used in selecting inputs used to determine the fair value of an asset or liability, with the highest priority given to Level 1, as these are the most transparent or reliable. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurements. Level 1 - Quoted prices for identical instruments in active markets. Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. Level 3 - Valuations derived from valuation techniques in which one or more significant inputs are unobservable. The following methods and assumptions are used by the Company in estimating fair values of its financial instruments: Cash and Cash Equivalents: Cash includes cash on hand and with banks. Cash equivalents are short-term highly liquid investments with original maturities of three months or less. The carrying value of cash and cash equivalents approximates fair value due to the relatively short period of time between the origination of the instruments and their expected realization. Cash and cash equivalents are classified as a Level 1 financial asset. Loans. The fair value of the Company's direct cash loans and sales finance contracts approximate the carrying value since the estimated life, assuming prepayments, is short-term in nature. The fair value of the Company's real estate loans approximate the carrying value as the interest rate charged by the Company is at statutory maximums, which approximates market rates as there have been no material changes to statutory maximums since origination. Loans are classified as a Level 3 financial asset. Obligations of State and Political Subdivisions: Management has designated the Company's investment securities held in the Company's investment portfolio at September 30, 2024 and December 31, 2023 as being available-for-sale. The investment portfolio is reported at fair value with unrealized gains and losses excluded from earnings and reported in other comprehensive income (loss) included in the consolidated statements of comprehensive income (loss). Gains and losses on sales of securities designated as available-for-sale are determined based on the specific identification method; therefore, Marketable Debt Securities are classified as a Level 2 financial asset. Corporate Securities: The Company estimates the fair value of corporate securities with readily determinable fair values based on quoted prices observed in active markets; therefore, these investments are classified as a Level 1 financial asset. Senior Debt Securities: The $903.8 million carrying value of the Company's senior debt securities approximates fair value due to the relatively short period of time between the origination of the instruments and their expected payment. Senior debt securities are classified as a Level 2 financial liability. Subordinated Debt Securities: The $30.3 million carrying value of the Company's subordinated debt securities approximates fair value due to the re-pricing frequency of the securities. Subordinated debt securities are classified as a Level 2 financial liability. The Company is responsible for the valuation process and as part of this process may use data from outside sources in establishing fair value. The Company performs due diligence to understand the inputs and how the data was calculated or derived. The Company employs a market approach in the valuation of its obligations of states, political subdivisions and municipal revenue bonds that are available-for-sale. These investments are valued on the basis of current market quotations provided by independent pricing services selected by Management based on the advice of an investment manager. To determine the value of a particular investment, these independent pricing services may use certain information with respect to market transactions in such investment or comparable investments, various relationships observed in the market between investments, quotations from dealers, and pricing metrics and calculated yield measures based on valuation methodologies commonly employed in the market for such investments. Quoted prices are subject to our internal price verification procedures. We validate prices received using a variety of methods including, but not limited, to comparison to other pricing services or corroboration of pricing by reference to independent market data such as a secondary broker. There was no change in this methodology during any period reported. Assets measured at fair value (in thousands) as of September 30, 2024 and December 31, 2023 were available-for-sale investment securities which are summarized below: Fair Value Measurements at Reporting Date Using Description September 30, Quoted Prices Significant Significant Corporate securities $ 649 $ 649 $ — $ — Obligations of states and political subdivisions 262,422 — 262,422 — Total $ 263,071 $ 649 $ 262,422 $ — Fair Value Measurements at Reporting Date Using Description December 31, Quoted Prices Significant Significant Corporate securities $ 485 $ 485 $ — $ — Obligations of states and political subdivisions 249,601 — 249,601 — Total $ 250,086 $ 485 $ 249,601 $ —

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2024
Leases [Abstract]
Leases	Leases The Company's operations are carried on in locations which are occupied under operating lease agreements. These lease agreements are recorded as operating lease right-of-use (“ROU”) assets and operating lease liabilities. Lease payments during the three and nine months ended September 30, 2024 were $2.3 million and $6.8 million, respectively, compared to $2.2 million and $6.3 million, respectively, for the same periods in the prior year. The Company’s lease maturities schedules as of September 30, 2024 and September 30, 2023 are presented in the tables that follow. ROU assets represent the Company’s right to use an underlying asset during the lease term and the operating lease liabilities represent the Company’s obligations for lease payments in accordance with the lease. Recognition of ROU assets and liabilities are recognized at the lease commitment date based on the present value of the remaining lease payments using a discount rate that represents the Company’s incremental borrowing rate at the lease commitment date or the ASC Topic 842 adoption date. Operating lease expense, which is comprised of amortization of the ROU asset and the implicit interest accreted on the operating lease liability, is recognized on a straight-line basis over the lease term and is recorded in occupancy expense in the condensed consolidated statement of income. Remaining lease terms range from 1 to 12 years. The Company’s leases are not complex and do not contain residual value guarantees, variable lease payments, or significant assumptions or judgments made in applying the requirements of ASC Topic 842. Operating leases with a term of 12 months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the lease term. Operating lease ROU assets and operating lease liabilities were $42.2 million and $43.5 million at September 30, 2024, respectively and $41.7 million and $42.8 million at September 30, 2023, respectively. At December 31, 2023 the operating lease ROU assets and operating liabilities were $41.9 million and $43.0 million, respectively. The table below summarizes our lease expense and other information related to the Company’s operating leases with respect to ASC Topic 842: Three Months Ended September 30, 2024 Nine Months Ended September 30, 2024 Operating lease expense $ 2,311,356 $ 6,921,857 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 2,291,706 6,817,570 Weighted-average remaining lease term – operating leases 6.79 years Weighted-average discount rate – operating leases 5.80 % Lease maturity schedule as of September 30, 2024: Amount Remainder of 2024 $ 2,300,061 2025 9,165,944 2026 8,499,924 2027 7,611,857 2028 6,691,209 2029 and beyond 18,484,824 Total 52,753,819 Less: Discount (9,281,247) Present Value of Lease Liability $ 43,472,572 Three Months Ended September 30, 2023 Nine Months Ended September 30, 2023 Operating lease expense $ 2,150,405 $ 6,282,110 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 2,094,556 6,146,441 Weighted-average remaining lease term – operating leases 7.09 years Weighted-average discount rate – operating leases 5.28 % Lease maturity schedule as of September 30, 2023: Amount Remainder of 2023 $ 2,131,167 2024 8,307,997 2025 7,912,595 2026 7,364,052 2027 6,547,830 2028 and beyond 19,155,793 Total 51,419,434 Less: Discount (8,657,091) Present Value of Lease Liability $ 42,762,343

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We conduct our lending operations under the provisions of various federal and state laws, implementing regulations, and insurance regulations. Changes in the current regulatory environment, or the interpretation or application of current regulations, could impact our business. The Company is subject to various legal proceedings, claims and administrative proceedings arising in the ordinary course of its business, some of which are expected to be covered by liability insurance. Management makes assumptions and estimates concerning the likelihood and amount of any potential loss relating to these matters using the latest information available. The Company records a liability for litigation if an unfavorable outcome is probable, the peril or claim is uninsured or under-insured, and the amount of loss or range of loss can be reasonably estimated. If an unfavorable outcome is probable and a reasonable estimate of the uninsured or under-insured loss is a range, the Company accrues the best estimate within the range. If no amount within the range is a better estimate than any other amount, the Company accrues the minimum amount within the range. If an unfavorable outcome is probable but the amount of the uninsured or under-insured loss cannot be reasonably estimated, the Company discloses the nature of the litigation and indicates that an estimate of the loss or range of loss cannot be made. If an unfavorable outcome is reasonably possible and the estimated uninsured or under-insured loss is material, the Company discloses the nature and estimate of the possible loss of the litigation. The Company does not disclose information with respect to litigation where an unfavorable outcome is considered to be remote or where the estimated loss (whether on the merits or by virtue of the existence of collectible insurance) would not be material.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company has elected to be treated as an S corporation for income tax reporting purposes. The taxable income or loss of an S corporation is treated as income of and is reportable in the individual tax returns of the shareholders of the Company in an appropriate allocation. Accordingly, deferred income tax assets and liabilities have been eliminated and no provisions for current and deferred income taxes were made by the Company except for amounts attributable to state income taxes for certain states, which do not recognize S corporation status for income tax reporting purposes. Deferred income tax assets and liabilities will continue to be recognized and provisions for current and deferred income taxes will be made by the Company’s subsidiaries as they are not permitted to be treated as S Corporations.

Debt

Debt	9 Months Ended
Debt	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt	Debt Senior Debt The Company is party to a credit agreement with Wells Fargo Bank, N.A. As amended to date, the credit agreement provides for borrowings and re-borrrowings up to the lesser of $230.0 million or 70% of the Company’s net finance receivables (as defined in the credit agreement). Available borrowings under the credit agreement were $123.4 million and $108.0 million at September 30, 2024 and December 31, 2023, at interest rates of 8.05% and 8.19%, respectively. Outstanding borrowings on the credit line were $106.6 million and $122.1 million at September 30, 2024 and December 31, 2023, respectively. The credit agreement contains covenants customary for financing transactions of this type. Required monthly reports include the Company's performance on its covenants. The credit agreement has a commitment termination date of February 28, 2025. Available but unborrowed amounts under the credit agreement are subject to a periodic unused line fee of 0.50%. The interest rate under the credit agreement is equivalent to the greater of (a) 0.75% per annum plus the Applicable Margin or (b) the one month secured overnight financing rate (the “SOFR Rate”) plus the term SOFR adjustment (the "Adjusted Term SOFR Rate") plus the Applicable Margin. The Adjusted Term SOFR Rate is adjusted on the first day of each calendar month based upon the SOFR Rate as of the last day of the preceding calendar month. The Applicable Margin is 2.75%. The interest rate on the credit agreement at September 30, 2024 and December 31, 2023 was 8.05% and 8.19%, respectively. The Company’s Senior Demand Notes are unsecured obligations which are payable on demand. The interest rate payable on any Senior Demand Note is a variable rate, compounded daily, established from time to time by the Company. Commercial paper is issued by the Company only to qualified investors, in amounts in excess of $50,000, with maturities of less than 260 days and at interest rates that the Company believes are competitive in its market. Additional data related to the Company's senior debt is as follows (in thousands, except % data): As of Weighted Average Bank Borrowings 8.05 % $ 103,258 Senior Demand Notes 1.90 94,623 Commercial Paper 5.95 678,529 As of Weighted Average Bank Borrowings 8.19 % $ 92,381 Senior Demand Notes 1.91 102,967 Commercial Paper 5.93 633,086 Subordinated Debt The payment of the principal and interest on the Company’s subordinated debt is subordinate and junior in right of payment to all unsubordinated indebtedness of the Company. Subordinated debt consists of Variable Rate Subordinated Debentures issued from time to time by the Company, and which mature four years after their date of issue The maturity date is automatically extended for an additional four year term unless the holder or the Company redeems the debenture on its original maturity date or within any applicable grace period thereafter The debentures are offered and sold in various minimum purchase amounts with varying interest rates as established from time to time by the Company and interest adjustment periods for each respective minimum purchase amount. Interest rates on the debentures automatically adjust at the end of each adjustment period. The debentures may also be redeemed by the holder at the applicable interest adjustment date or within any applicable grace period thereafter without penalty. Redemptions at any other time are at the discretion of the Company and are subject to a penalty. The Company may redeem the debentures for a price equal to 100% of the principal plus accrued but unpaid interest upon 30 days’ notice to the holder. Additional data related to the Company's subordinated debt is as follows (in thousands, except % data): As of Weighted Average 4.90 % $ 31,292 As of Weighted Average 4.30 % $ 29,856

Related Party Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company leased a portion of its properties (see Note 5) for an aggregate of $50,400 per year from certain officers or stockholders. The Company engages from time to time in transactions with related parties. The Company has an outstanding loan to a real estate development partnership of which David Cheek (son of Ben F. Cheek, III) who beneficially owns 24.24% of the Company’s voting stock, is a partner. The balance on this commercial loan (including principal and accrued interest) was $2.3 million at September 30, 2024. The Company also has a loan for premium payments to a trust of a retired executive officer’s irrevocable life insurance policy. The principal balance on this loan at September 30, 2024 was $0.5 million. Please refer to the disclosure contained in Note 12 “Related Party Transactions” in the Notes to Consolidated Financial Statements in the Company’s Annual Report on Form 10-K as of and for the year ended December 31, 2023 for additional information on related party transactions.

Segment Financial Information

Segment Financial Information	9 Months Ended
Segment Financial Information	Sep. 30, 2024
Segment Reporting [Abstract]
Segment Financial Information	Segment Financial Information The Company discloses segment information in accordance with ASC Topic 280. ASC Topic 280 requires companies to determine segments based on how Management makes decisions about allocating resources to segments and measuring their performance. The Company has 11 divisions which comprise its operations. Each division consists of branch offices that are aggregated based on vice president responsibility and geographic location. Each state has one vice president of operations, with the exception of Georgia. Georgia is split into three divisions, North Georgia ("NGA"), Middle Georgia ("MGA"), and South Georgia ("SGA"). Accounting policies of each of the divisions are the same as those for the Company as a whole. Performance is measured based on objectives set at the beginning of each year and include various factors such as division profit, growth in earning assets and delinquency and loan loss management. All division revenues result from transactions with third parties. The Company does not allocate income taxes or corporate headquarter expenses to the divisions. Below is a performance recap of each of the Company’s divisions (in millions) for the three and nine months ended September 30, 2024, and 2023, followed by a reconciliation to consolidated Company data. SC MGA SGA AL MS VA TN LA KY TX NGA Total Division Revenues: 3 Months Ended 09/30/2024 $ 12.4 $ 11.2 $ 11.5 $ 13.3 $ 9.3 $ 1.2 $ 8.9 $ 7.7 $ 1.6 $ 3.3 $ 10.3 $ 90.7 3 Months Ended 09/30/2023 $ 11.8 $ 11.2 $ 11.8 $ 13.2 $ 8.8 $ 0.1 $ 8.6 $ 7.6 $ 1.5 $ 1.8 $ 9.9 $ 86.3 9 Months Ended 09/30/2024 $ 36.5 $ 33.7 $ 34.7 $ 39.9 $ 27.5 $ 3.4 $ 26.5 $ 23.1 $ 4.6 $ 8.7 $ 30.3 $ 268.9 9 Months Ended 09/30/2023 $ 33.8 $ 32.1 $ 33.8 $ 37.3 $ 26.0 $ 0.2 $ 25.2 $ 22.0 $ 2.6 $ 4.7 $ 28.6 $ 246.3 Division Profit: 3 Months Ended 09/30/2024 $ 2.6 $ 3.5 $ 3.9 $ 3.4 $ 2.4 $ (0.6) $ 1.9 $ 1.7 $ (0.6) $ (0.1) $ 3.5 $ 21.6 3 Months Ended 09/30/2023 $ 3.2 $ 3.5 $ 4.2 $ 3.8 $ 1.6 $ (0.1) $ 1.6 $ (3.5) $ 0.1 $ (1.7) $ 2.2 $ 14.9 9 Months Ended 09/30/2024 $ 8.3 $ 11.2 $ 12.5 $ 10.1 $ 6.7 $ (1.6) $ 5.9 $ 5.4 $ (1.0) $ (1.0) $ 10.1 $ 66.6 9 Months Ended 09/30/2023 $ 7.5 $ 9.3 $ 11.9 $ 8.6 $ 4.8 $ (0.2) $ 4.0 $ 4.3 $ (0.4) $ (1.7) $ 6.8 $ 54.9 Division Assets: 09/30/2024 $ 123.0 $ 129.0 $ 124.0 $ 157.0 $ 94.0 $ 21.0 $ 104.0 $ 84.0 $ 25.0 $ 44.0 $ 118.0 $ 1,023.0 12/31/2023 $ 126.0 $ 133.0 $ 129.0 $ 166.0 $ 98.0 $ 14.0 $ 100.0 $ 88.0 $ 18.0 $ 31.0 $ 117.0 $ 1,020.0 (in thousands) 3 Months Ended 09/30/2024 3 Months Ended 09/30/2023 9 Months Ended 09/30/2024 9 Months Ended 09/30/2023 Reconciliation of Revenues: Total revenues from reportable divisions $ 90,783 $ 86,248 $ 268,820 $ 246,363 Corporate finance charges earned, not allocated to divisions 89 $ 47 $ 534 132 Corporate investment income earned, not allocated to divisions 2,722 $ 2,524 $ 7,955 7,428 Timing difference of insurance income allocation to divisions 2,685 $ 1,051 $ 5,504 5,531 Other revenue not allocated to divisions (9) $ 1 $ 108 64 Consolidated Revenues (1) $ 96,270 $ 89,871 $ 282,921 259,518 3 Months Ended 09/30/2024 3 Months Ended 09/30/2023 9 Months Ended 09/30/2024 9 Months Ended 09/30/2023 Reconciliation of Income Before Taxes: Profit per division $ 21,703 $ 21,255 $ 66,595 $ 54,948 Corporate earnings not allocated 5,487 3,624 14,101 13,154 Corporate expenses not allocated (25,691) (14,334) (74,371) (61,504) Consolidated Income Before Income Taxes $ 1,499 $ 10,545 $ 6,325 $ 6,598 (1) Includes Finance Charge Income, Investment Income, Insurance Premium Revenues and Other Revenue.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements: In November 2023, the Financial Accounting Standards Board "FASB" issued ASU 2023-07, improving the disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. These enhanced disclosures require reporting of incremental segment information on an annual and interim basis for all public entities, including public entities with only one reportable segment, to enable investors to develop more decision-useful financial analyses. The amendments in this update are effective for annual periods beginning after December 15, 2023 and interim periods within annual periods beginning after December 15, 2024, and early adoption is permitted. The segment reporting guidance should be applied retrospectively to all prior periods presented in the financial statements, and upon transition, the expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company is currently evaluating the potential impact of this update on its consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, enhancing the transparency and decision usefulness of income tax disclosures. The amendment, among other things, improves transparency of income tax disclosures by requiring more consistent categories and greater disaggregation of information in rate reconciliations, and disaggregation of income taxes paid by jurisdiction. The amendments in this update are effective for annual periods beginning after December 15, 2024, and early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The income tax guidance should be applied on a prospective basis, however, retrospective application is permitted. The Company is currently evaluating the potential impact of this update on its consolidated financial statements.
Loans and Description of Loans	Loans The Company’s consumer loans are made to individuals, who may be new customers, existing customers (loan renewals), former customers or customers converting from a sales contract, in relatively small amounts for relatively short period of time. First and second mortgage loans on real estate are made in larger amounts and for longer periods of time. The Company also purchases sales finance contracts from various dealers. All loans and sales contracts are held for investment. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Loan Renewals Loan renewals are accounted for in accordance with the applicable guidance in ASC Topic 310-20 Nonrefundable Fees and Other Costs . Loan renewals are a product the Company offers to existing customers that allows them to borrow additional funds from the Company. In evaluating a loan for renewal, in addition to our standard underwriting requirements, we may take into consideration the customer’s prior payment performance with us, which we believe to be an indicator of the customer’s future credit performance. If the terms of the new loan resulting from a loan renewal are at least as favorable to us as the terms for comparable loans to other customers with similar collection risks who are not renewing a loan, the renewal is accounted for as a new loan. The criteria is met if the new loan's effective yield is at least equal to the effective yield for such comparable loans and the modification of the original loan is more than minor. A modification of a loan is more than minor if the present value of the cash flows under the terms of the renewal is at least 10 percent different from the present value of the remaining cash flows under the terms of the original loan. Accordingly, when a renewal is generated, the original loan(s) are extinguished along with the associated unearned finance charges and a new loan is originated. Substantially all renewals include a non-cash component that represents the exchange of the original principal balance for the new principal balance and a cash component for the net proceeds distributed to the customer for the additional amount borrowed. The cash component is presented as outflows from investing activities and the non-cash component is presented as a non-cash investing activity. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Description of Loans Loans outstanding on the Consolidated Statements of Financial Position (“Financial Gross Outstanding(s)”) include principal, origination fees, premiums, discounts, and in the case of interest-bearing loans, deferred fees, other fees receivable, and accrued interest receivable. Loan performance reporting is generally based on a loan’s gross outstanding balance (“Gross Outstanding(s)”), (“Gross Balance”), ("Gross Amount"), or ("Gross Loan") that includes principal plus origination fees for interest-bearing loans and the total of payments for loans with pre-computed interest. The allowance for credit losses is based on the underlying financial instrument’s amortized cost basis ("Amortized Cost Basis"), with the allowance representing the portion of Amortized Cost Basis the Company does not expect to recover due to credit losses. The following are included in the Company’s Amortized Cost Basis: • For pre-computed loans: Principal Balance, net of unearned finance charges and unearned insurance 1 . • For interest-bearing loans: Principal Balance, net of unearned insurance 1 . 1 The state of Louisiana classifies certain insurance products as non-refundable. Non-refundable products are not netted against the principal balance for calculation of the amortized cost basis.
Fair Value	Under ASC Topic 820, fair value is the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following fair value hierarchy is used in selecting inputs used to determine the fair value of an asset or liability, with the highest priority given to Level 1, as these are the most transparent or reliable. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurements. Level 1 - Quoted prices for identical instruments in active markets. Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. Level 3 - Valuations derived from valuation techniques in which one or more significant inputs are unobservable. The following methods and assumptions are used by the Company in estimating fair values of its financial instruments: Cash and Cash Equivalents: Cash includes cash on hand and with banks. Cash equivalents are short-term highly liquid investments with original maturities of three months or less. The carrying value of cash and cash equivalents approximates fair value due to the relatively short period of time between the origination of the instruments and their expected realization. Cash and cash equivalents are classified as a Level 1 financial asset. Loans. The fair value of the Company's direct cash loans and sales finance contracts approximate the carrying value since the estimated life, assuming prepayments, is short-term in nature. The fair value of the Company's real estate loans approximate the carrying value as the interest rate charged by the Company is at statutory maximums, which approximates market rates as there have been no material changes to statutory maximums since origination. Loans are classified as a Level 3 financial asset. Obligations of State and Political Subdivisions: Management has designated the Company's investment securities held in the Company's investment portfolio at September 30, 2024 and December 31, 2023 as being available-for-sale. The investment portfolio is reported at fair value with unrealized gains and losses excluded from earnings and reported in other comprehensive income (loss) included in the consolidated statements of comprehensive income (loss). Gains and losses on sales of securities designated as available-for-sale are determined based on the specific identification method; therefore, Marketable Debt Securities are classified as a Level 2 financial asset. Corporate Securities: The Company estimates the fair value of corporate securities with readily determinable fair values based on quoted prices observed in active markets; therefore, these investments are classified as a Level 1 financial asset. Senior Debt Securities: The $903.8 million carrying value of the Company's senior debt securities approximates fair value due to the relatively short period of time between the origination of the instruments and their expected payment. Senior debt securities are classified as a Level 2 financial liability. Subordinated Debt Securities: The $30.3 million carrying value of the Company's subordinated debt securities approximates fair value due to the re-pricing frequency of the securities. Subordinated debt securities are classified as a Level 2 financial liability. The Company is responsible for the valuation process and as part of this process may use data from outside sources in establishing fair value. The Company performs due diligence to understand the inputs and how the data was calculated or derived. The Company employs a market approach in the valuation of its obligations of states, political subdivisions and municipal revenue bonds that are available-for-sale. These investments are valued on the basis of current market quotations provided by independent pricing services selected by Management based on the advice of an investment manager. To determine the value of a particular investment, these independent pricing services may use certain information with respect to market transactions in such investment or comparable investments, various relationships observed in the market between investments, quotations from dealers, and pricing metrics and calculated yield measures based on valuation methodologies commonly employed in the market for such investments. Quoted prices are subject to our internal price verification procedures. We validate prices received using a variety of methods including, but not limited, to comparison to other pricing services or corroboration of pricing by reference to independent market data such as a secondary broker. There was no change in this methodology during any period reported.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended
Basis of Presentation (Tables)	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the condensed consolidated statements of cash flows: September 30, December 31, Cash and Cash Equivalents $ 34,989,890 $ 22,775,852 Restricted Cash 7,346,090 12,059,022 Total Cash, Cash Equivalents and Restricted Cash $ 42,335,980 $ 34,834,874

Loans (Tables)

Loans (Tables)	9 Months Ended
Loans (Tables)	Sep. 30, 2024
Receivables [Abstract]
Schedule of Gross Loans Originated / Acquired and Company’s Gross Balances by Loan Class	Reconciliation of Gross Loans Originated / Acquired to Loans Originated or Purchased in Consolidated Statements of Cash Flows (in thousands): Nine Months Ended September 30, 2024 2023 Loans originated or purchased: Originated $ 915,660 $ 855,522 Purchased $ 8,705 32,882 Less Non-Cash Reconciling items: Other Consumer renewed loans (live check and premier) 226,821 182,951 Other non-cash activity: unearned finance charges, origination fees, discounts, premiums, and deferred fees 265,482 230,935 Loans originated or purchased per Consolidated Statements of Cash Flows: $ 432,062 $ 474,518 The Company’s Gross Balances (in thousands) by loan class as of September 30, 2024 and December 31, 2023: Gross Balance (in thousands) by Origination Year as of September 30, 2024: Loan Class 2024 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans $ 105,877 $ 33,164 $ 4,635 $ 720 $ 92 $ 24 $ 144,512 Direct Cash Loans: Premier Loans 4,386 5,197 12,830 4,521 721 222 27,877 Direct Cash Loans: Other Consumer Loans 531,317 214,180 53,866 19,677 3,530 1,670 824,240 Real Estate Loans 2,249 4 1,130 9,190 3,898 8,266 24,737 Sales Finance Contracts 55,530 62,201 29,653 11,069 3,449 408 162,310 Total $ 699,359 $ 314,746 $ 102,114 $ 45,177 $ 11,690 $ 10,590 $ 1,183,676 Gross Balance (in thousands) by Origination year as of December 31, 2023: Loan Class 2023 2022 2021 2020 2019 Prior Total Direct Cash Loans: Live Check Loans $ 136,419 $ 16,682 $ 2,661 $ 376 $ 36 $ 17 $ 156,191 Direct Cash Loans: Premier Loans 11,890 27,961 10,878 2,160 505 170 53,564 Direct Cash Loans: Other Consumer Loans 582,489 123,277 41,431 8,044 2,536 854 758,631 Real Estate Loans 2,075 1,365 10,877 4,649 4,118 6,220 29,304 Sales Finance Contracts 98,384 47,852 18,935 8,279 1,142 112 174,704 Total $ 831,257 $ 217,137 $ 84,782 $ 23,508 $ 8,337 $ 7,373 $ 1,172,394 The Company’s Gross Balance (in thousands) on non-accrual loans by loan class are as follows: Loan Class September 30, December 31, Direct Cash Loans: Live Check Loans $ 8,503 $ 10,888 Direct Cash Loans: Premier Loans 1,394 2,526 Direct Cash Loans: Other Consumer Loans 37,392 33,194 Real Estate Loans 1,521 1,383 Sales Finance Contracts 6,146 6,655 Total $ 54,956 $ 54,646
Schedule of Age Analysis of Gross Balance Past Due Loans Segregated by Loan Class	Age analysis of Gross Balance (in thousands) on past due loans, segregated by loan class: September 30, 2024 Loan Class 30-59 Days 60-89 Days 90 Days or Total Direct Cash Loans: Live Check Loans $ 4,984 $ 2,458 $ 5,090 $ 12,532 Direct Cash Loans: Premier Loans 830 315 770 1,915 Direct Cash Loans: Other Consumer Loans 25,488 12,321 21,280 59,089 Real Estate Loans 855 365 1,320 2,540 Sales Finance Contracts 4,015 2,013 3,361 9,389 Total $ 36,172 $ 17,472 $ 31,821 $ 85,465 December 31, 2023 Loan Class 30-59 Days 60-89 Days 90 Days or Total Direct Cash Loans: Live Check Loans $ 4,555 $ 4,228 $ 6,548 $ 15,331 Direct Cash Loans: Premier Loans 1,142 789 1,713 3,644 Direct Cash Loans: Other Consumer Loans 19,975 11,240 24,433 55,648 Real Estate Loans 776 334 1,403 2,513 Sales Finance Contracts 4,228 2,226 4,142 10,596 Total $ 30,676 $ 18,817 $ 38,239 $ 87,732
Schedule of Gross Balance in Each Segment in the Portfolio and Gross Charge Offs	The following table presents the gross balance (in thousands) in each segment in the portfolio as of September 30, 2024 based on year of origination: Payment Performance by Origination Year (in thousands) 2024(1) 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans Performing $ 100,952 $ 30,067 $ 4,250 $ 632 $ 84 $ 24 $ 136,009 Nonperforming 4,925 3,097 385 88 8 — 8,503 $ 105,877 $ 33,164 $ 4,635 $ 720 $ 92 $ 24 $ 144,512 Direct Cash Loans: Premier Loans Performing $ 4,321 $ 5,013 $ 12,025 $ 4,233 $ 678 $ 213 $ 26,483 Nonperforming 65 184 805 288 43 9 1,394 $ 4,386 $ 5,197 $ 12,830 $ 4,521 $ 721 $ 222 $ 27,877 Direct Cash Loans: Other Consumer Loans Performing $ 516,727 $ 198,536 $ 49,265 $ 17,586 $ 3,222 $ 1,512 $ 786,848 Nonperforming 14,590 15,644 4,601 2,091 308 158 37,392 $ 531,317 $ 214,180 $ 53,866 $ 19,677 $ 3,530 $ 1,670 $ 824,240 Real Estate Loans: Performing $ 2,249 $ 4 $ 1,066 $ 8,459 $ 3,592 $ 7,846 $ 23,216 Nonperforming — — 64 731 306 420 1,521 $ 2,249 $ 4 $ 1,130 $ 9,190 $ 3,898 $ 8,266 $ 24,737 Sales Finance Contracts: Performing $ 54,724 $ 59,636 $ 28,047 $ 10,293 $ 3,116 $ 348 $ 156,164 Nonperforming 806 2,565 1,606 776 333 60 6,146 $ 55,530 $ 62,201 $ 29,653 $ 11,069 $ 3,449 $ 408 $ 162,310 (1) Includes loans originated during the nine months ended September 30, 2024. Gross charge offs (in thousands) by origination year are as follows: Three Months Ended September 30, 2024 2024 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans $ 2,543 $ 3,352 $ 479 $ 85 $ 18 $ 14 6,491 Direct Cash Loans: Premier Loans 26 108 404 208 43 12 801 Direct Cash Loans: Other Consumer Loans 3,812 10,103 2,500 1,067 161 142 17,785 Real Estate Loans — — — — — 1 1 Sales Finance Contracts 227 1,097 778 423 140 23 2,688 Total $ 6,608 $ 14,660 $ 4,161 $ 1,783 $ 362 $ 192 $ 27,766 Three Months Ended September 30, 2023 2023 2022 2021 2020 2019 Prior Total Direct Cash Loans: Live Check Loans $ 3,432 $ 3,666 $ 333 $ 25 $ 7 $ 16 $ 7,479 Direct Cash Loans: Premier Loans 81 1,084 426 126 41 9 1,766 Direct Cash Loans: Other Consumer Loans 2,607 9,292 2,700 360 205 166 15,330 Real Estate Loans — — — 5 — 2 8 Sales Finance Contracts 176 1,040 542 315 91 20 2,184 Total $ 6,297 $ 15,082 $ 4,001 $ 831 $ 344 $ 213 $ 26,768 Nine Months Ended September 30, 2024 2024 2023 2022 2021 2020 Prior Total Direct Cash Loans: Live Check Loans $ 2,498 $ 14,845 $ 2,619 $ 341 $ 58 $ 47 20,408 Direct Cash Loans: Premier Loans 26 378 1,799 776 135 43 3,157 Direct Cash Loans: Other Consumer Loans 3,964 31,558 11,166 3,603 718 628 51,637 Real Estate Loans — — — — 3 1 4 Sales Finance Contracts 238 3,186 2,833 1,397 654 114 8,422 Total $ 6,726 $ 49,967 $ 18,417 $ 6,117 $ 1,568 $ 833 $ 83,628 Nine Months Ended September 30, 2023 2023 2022 2021 2020 2019 Prior Total Direct Cash Loans: Live Check Loans $ 3,586 $ 17,899 $ 1,957 $ 151 $ 36 $ 46 23,675 Direct Cash Loans: Premier Loans 81 3,336 1,851 394 168 41 5,871 Direct Cash Loans: Other Consumer Loans 2,713 31,080 12,401 1,787 749 524 49,254 Real Estate Loans — — 1 12 1 11 25 Sales Finance Contracts 190 3,269 2,043 1,259 239 59 7,059 Total $ 6,570 $ 55,584 $ 18,253 $ 3,603 $ 1,193 $ 681 $ 85,884
Schedule of Modifications and Financial Effects Made to Borrowers Experiencing Financial Difficulty	The information relating to modifications made to borrowers experiencing financial difficulty (in thousands, except for %) for the period indicated are as follows: Three Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 1,106 3.1 % $ 354 1.0 % $ 451 1.2 % $ 531 1.5 % $ 392 1.1 % Direct Cash Loans: Premier Loans 143 2.1 % 161 2.3 % 70 1.0 % 364 5.2 % 188 2.7 % Direct Cash Loans: Other Consumer Loans 4,545 2.2 % 5,064 2.5 % 2,774 1.3 % 8,906 4.3 % 5,623 2.7 % Real Estate Loans — — % — — % 4 0.1 % — — % — — % Sales Finance Contracts 209 0.5 % 200 0.5 % 564 1.4 % 1,620 4.0 % 172 0.4 % Total $ 6,003 2.0 % $ 5,779 2.0 % $ 3,863 1.3 % $ 11,421 3.9 % $ 6,375 2.2 % Three Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 1,225 3.1 % $ 503 1.3 % $ 627 1.6 % $ 677 1.7 % $ 352 0.9 % Direct Cash Loans: Premier Loans 268 1.6 % 375 2.3 % 176 1.1 % 533 3.3 % 309 1.9 % Direct Cash Loans: Other Consumer Loans 3,245 1.8 % 3,969 2.2 % 2,225 1.2 % 7,651 4.3 % 4,721 2.6 % Real Estate Loans 119 1.6 % — — % — — % — — % — — % Sales Finance Contracts 207 0.5 % 298 0.7 % 459 1.1 % 1,614 3.8 % 192 0.5 % Total $ 5,064 1.8 % $ 5,145 1.8 % $ 3,487 1.2 % $ 10,475 3.7 % $ 5,574 2.0 % Nine Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 3,749 3.5 % $ 1,298 1.2 % $ 1,665 1.5 % $ 1,541 1.4 % $ 1,118 1.0 % Direct Cash Loans: Premier Loans 445 2.1 % 613 2.9 % 318 1.5 % 791 3.8 % 575 2.7 % Direct Cash Loans: Other Consumer Loans 12,390 2.0 % 13,380 2.2 % 8,038 1.3 % 23,390 3.8 % 14,645 2.4 % Real Estate Loans 104 0.6 % 27 0.2 % 4 — % — — % 9 0.1 % Sales Finance Contracts 666 0.5 % 699 0.6 % 1,399 1.1 % 4,472 3.7 % 423 0.3 % Total $ 17,354 2.0 % $ 16,017 1.8 % $ 11,424 1.3 % $ 30,194 3.4 % $ 16,770 1.9 % Nine Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 3,749 3.1 % $ 1,622 1.4 % $ 1,895 1.6 % $ 2,106 1.8 % $ 876 0.7 % Direct Cash Loans: Premier Loans 1,011 2.1 % 1,190 2.4 % 613 1.3 % 1,456 3.0 % 1,008 2.1 % Direct Cash Loans: Other Consumer Loans 8,939 1.7 % 10,353 1.9 % 7,156 1.3 % 21,657 4.0 % 12,908 2.4 % Real Estate Loans 282 1.3 % 5 — % 25 0.1 % — — % 17 0.1 % Sales Finance Contracts 480 0.4 % 577 0.4 % 1,372 1.1 % 4,677 3.6 % 475 0.4 % Total $ 14,461 1.7 % $ 13,747 1.6 % $ 11,061 1.3 % $ 29,896 3.5 % $ 15,284 1.8 % The financial effects of the modifications made to borrowers experiencing financial difficulty. As of and for the three months ended September 30, 2024 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $0.5 million Premier Loans Reduced the gross balance of the loans < $0.1 million Other Consumer Loans Reduced the gross balance of the loans $2.8 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $0.6 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 27.5% to 16.5% Premier Loans Reduced the weighted-average contractual interest rate from 20.4% to 15.5% Other Consumer Loans Reduced the weighted-average contractual interest rate from 28.9% to 18.8% Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the weighted-average contractual interest rate from 22.5% to 14.9% Term Extension Live Check Loans Added a weighted average 10 months to the term Premier Loans Added a weighted average 20 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 19 months to the term As of and for the three months ended September 30, 2023 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $0.6 million Premier Loans Reduced the gross balance of the loans $0.2 million Other Consumer Loans Reduced the gross balance of the loans $2.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $0.5 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 27.1% to 16.8% Premier Loans Reduced the weighted-average contractual interest rate from 20.6% to 16.0% Other Consumer Loans Reduced the weighted-average contractual interest rate from 29.1% to 18.8% Real Estate Loans Reduced the weighted-average contractual interest rate from 18.2% to 6.0% Sales Finance Contracts Reduced the weighted-average contractual interest rate from 21.3% to 13.3% Term Extension Live Check Loans Added a weighted average 12 months to the term Premier Loans Added a weighted average 26 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 28 months to the term As of and for the nine months ended September 30, 2024 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $1.7 million Premier Loans Reduced the gross balance of the loans $0.3 million Other Consumer Loans Reduced the gross balance of the loans $8.0 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $1.4 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 27.6% to 16.4% Premier Loans Reduced the weighted-average contractual interest rate from 20.2% to 15.3% Other Consumer Loans Reduced the weighted-average contractual interest rate from 29.0% to 18.8% Real Estate Loans Reduced the weighted-average contractual interest rate from 19.3% to 8.5% Sales Finance Contracts Reduced the weighted-average contractual interest rate from 22.6% to 15.1% Term Extension Live Check Loans Added a weighted average 12 months to the term Premier Loans Added a weighted average 21 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 19 months to the term As of and for the nine months ended September 30, 2023 Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $1.9 million Premier Loans Reduced the gross balance of the loans $0.6 million Other Consumer Loans Reduced the gross balance of the loans $7.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $1.4 million Interest Rate Reduction Live Check Loans Reduced the weighted-average contractual interest rate from 26.9% to 17.0% Premier Loans Reduced the weighted-average contractual interest rate from 20.3% to 15.4% Other Consumer Loans Reduced the weighted-average contractual interest rate from 29.1% to 19.2% Real Estate Loans Reduced the weighted-average contractual interest rate from 18.4% to 6.6% Sales Finance Contracts Reduced the weighted-average contractual interest rate from 21.7% to 14.8% Term Extension Live Check Loans Added a weighted average 13 months to the term Premier Loans Added a weighted average 22 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans Added a weighted average 43 months to the term Sales Finance Contracts Added a weighted average 17 months to the term The aging for loans that were modified for borrowers experiencing financial difficulty in the past 12 months (in thousands): September 30, 2024 Loan Class Current 30 - 89 Past Due 90+ Past Due Total Direct Cash Loans: Live Check Loans $ 12,127 $ 472 $ 423 $ 13,022 Direct Cash Loans: Premier Loans 4,734 357 158 5,249 Direct Cash Loans: Other Consumer Loans 72,747 6,709 2,976 82,432 Real Estate Loans 262 29 24 315 Sales Finance Contracts 9,262 734 373 10,369 Total $ 99,132 $ 8,301 $ 3,954 $ 111,387 September 30, 2023 Loan Class Current 30 - 89 Past Due 90+ Past Due Total Direct Cash Loans: Live Check Loans $ 12,070 $ 1,153 $ 1,752 $ 14,975 Direct Cash Loans: Premier Loans 6,876 855 911 8,642 Direct Cash Loans: Other Consumer Loans 78,198 10,007 11,283 99,488 Real Estate Loans 219 38 293 550 Sales Finance Contracts 9,524 1,276 1,442 12,242 Total $ 106,887 $ 13,329 $ 15,681 $ 135,897
Schedule of Loans Modified for Borrowers Experiencing Financial Difficulty that Subsequently Charged Off	Loans modified for borrowers experiencing financial difficulty during the prior 12 months that subsequently charged off (in thousands): Three Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 584 $ 106 $ 298 $ 129 $ 109 Direct Cash Loans: Premier Loans 35 38 22 42 42 Direct Cash Loans: Other Consumer Loans 1,405 532 1,098 1,193 960 Real Estate Loans — — — — — Sales Finance Contracts 108 54 99 285 42 Total $ 2,132 $ 730 $ 1,517 $ 1,649 $ 1,153 Three Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 908 $ 142 $ 408 $ 166 $ 101 Direct Cash Loans: Premier Loans 125 100 85 96 99 Direct Cash Loans: Other Consumer Loans 1,554 832 909 1,244 852 Real Estate Loans — — — — — Sales Finance Contracts 73 101 159 330 20 Total $ 2,660 $ 1,175 $ 1,561 $ 1,836 $ 1,072 Nine Months Ended September 30, 2024 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 2,448 $ 223 $ 617 $ 244 $ 252 Direct Cash Loans: Premier Loans 239 63 55 101 140 Direct Cash Loans: Other Consumer Loans 4,996 1,155 2,202 2,388 2,014 Real Estate Loans — — — — — Sales Finance Contracts 341 87 190 493 109 Total $ 8,025 $ 1,528 $ 3,064 $ 3,227 $ 2,515 Nine Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Direct Cash Loans: Live Check Loans $ 2,326 $ 221 $ 697 $ 221 $ 226 Direct Cash Loans: Premier Loans 366 148 242 144 183 Direct Cash Loans: Other Consumer Loans 4,002 1,143 1,877 2,047 1,630 Real Estate Loans — — 5 — — Sales Finance Contracts 153 160 234 523 49 Total $ 6,847 $ 1,672 $ 3,055 $ 2,935 $ 2,088
Schedule of Allowance for Credit Losses	Segmentation of the portfolio began with the adoption of ASC Topic 326 on January 1, 2020. The following table provides additional information on our allowance for credit losses (in thousands) based on a collective evaluation. Three Months Ended September 30, 2024 Live Premier Other Real Sales Total Allowance for Credit Losses: Ending Balance 6/30/2024 $ 9,162 $ 1,476 $ 49,133 $ 1,921 $ 9,110 $ 70,802 Provision for Credit Losses 5,320 56 13,341 (87) 1,837 $ 20,467 Charge-offs (6,491) (801) (17,785) (1) (2,688) $ (27,766) Recoveries 1,570 437 5,636 1 589 $ 8,233 Ending Balance 9/30/2024 $ 9,561 $ 1,168 $ 50,325 $ 1,834 $ 8,848 $ 71,736 Three Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Ending Balance 6/30/2023 $ 15,289 $ 3,860 $ 47,665 $ 142 $ 9,293 $ 76,249 Provision for Credit Losses 1,667 1,956 6,502 2,109 2,593 14,827 Charge-offs (7,479) (1,766) (15,328) (9) (2,184) (26,766) Recoveries 1,431 380 4,355 2 502 6,670 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980 Nine Months Ended September 30, 2024 Live Premier Other Real Sales Total Allowance for Credit Losses: Balance as of 12/31/2023 $ 9,832 $ 2,510 $ 47,282 $ 2,488 $ 9,250 $ 71,362 Provision for Credit Losses 15,268 563 39,874 (655) 6,209 $ 61,259 Charge-offs (20,408) (3,157) (51,637) (4) (8,422) $ (83,628) Recoveries 4,869 1,252 14,806 5 1,811 $ 22,743 Ending Balance 9/30/2024 $ 9,561 $ 1,168 $ 50,325 $ 1,834 $ 8,848 $ 71,736 Nine Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Balance as of 12/31/2022 $ 14,896 $ 6,108 $ 46,412 $ 143 $ 7,651 $ 75,210 Provision for Credit Losses 15,649 3,145 33,213 2,122 8,107 62,236 Charge-offs (23,675) (5,871) (49,254) (25) (7,059) (85,884) Recoveries 4,038 1,048 12,823 4 1,505 19,418 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
Investment Securities (Tables)	Sep. 30, 2024
Investments [Abstract]
Schedule of Amortized Cost and Estimated Fair Values of Investment Securities	Investment Securities available for sale are carried at estimated fair market value. The amortized cost and estimated fair values of these investment securities are as follows (in thousands): As of September 30, 2024 As of December 31, 2023 Amortized Estimated Amortized Estimated Available-for-Sale Obligations of states and political subdivisions $ 286,976 $ 262,422 $ 273,595 $ 249,601 Corporate securities $ 649 $ 649 $ 485 $ 485 Total $ 287,625 $ 263,071 $ 274,080 $ 250,086
Schedule of Investment Securities in Unrealized Loss Position	The following table provides an analysis of investment securities in an unrealized loss position (in thousands) for which an allowance for credit losses is unnecessary as of September 30, 2024 and December 31, 2023: Less than 12 Months 12 Months or Longer Total September 30, 2024 Fair Unrealized Fair Unrealized Fair Unrealized Available-for-Sale: Obligations of states and political subdivisions $ 23,665 $ (209) $ 127,610 $ (26,650) $ 151,275 $ (26,859) Less than 12 Months 12 Months or Longer Total December 31, 2023 Fair Unrealized Fair Unrealized Fair Unrealized Available-for-Sale: Obligations of states and political subdivisions $ 33,724 $ (421) $ 112,931 $ (26,017) $ 146,655 $ (26,438)

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
Fair Value (Tables)	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Assets Measured at Fair Value, Available-for-Sale Investment Securities	Assets measured at fair value (in thousands) as of September 30, 2024 and December 31, 2023 were available-for-sale investment securities which are summarized below: Fair Value Measurements at Reporting Date Using Description September 30, Quoted Prices Significant Significant Corporate securities $ 649 $ 649 $ — $ — Obligations of states and political subdivisions 262,422 — 262,422 — Total $ 263,071 $ 649 $ 262,422 $ — Fair Value Measurements at Reporting Date Using Description December 31, Quoted Prices Significant Significant Corporate securities $ 485 $ 485 $ — $ — Obligations of states and political subdivisions 249,601 — 249,601 — Total $ 250,086 $ 485 $ 249,601 $ —

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2024
Leases [Abstract]
Schedule of Lease Expense and Other Information Related to Company’s Operating Leases	The table below summarizes our lease expense and other information related to the Company’s operating leases with respect to ASC Topic 842: Three Months Ended September 30, 2024 Nine Months Ended September 30, 2024 Operating lease expense $ 2,311,356 $ 6,921,857 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 2,291,706 6,817,570 Weighted-average remaining lease term – operating leases 6.79 years Weighted-average discount rate – operating leases 5.80 % Lease maturity schedule as of September 30, 2024: Amount Remainder of 2024 $ 2,300,061 2025 9,165,944 2026 8,499,924 2027 7,611,857 2028 6,691,209 2029 and beyond 18,484,824 Total 52,753,819 Less: Discount (9,281,247) Present Value of Lease Liability $ 43,472,572 Three Months Ended September 30, 2023 Nine Months Ended September 30, 2023 Operating lease expense $ 2,150,405 $ 6,282,110 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 2,094,556 6,146,441 Weighted-average remaining lease term – operating leases 7.09 years Weighted-average discount rate – operating leases 5.28 % Lease maturity schedule as of September 30, 2023: Amount Remainder of 2023 $ 2,131,167 2024 8,307,997 2025 7,912,595 2026 7,364,052 2027 6,547,830 2028 and beyond 19,155,793 Total 51,419,434 Less: Discount (8,657,091) Present Value of Lease Liability $ 42,762,343

Debt (Tables)

Debt (Tables)	9 Months Ended
Debt (Tables)	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Senior Debt	Additional data related to the Company's senior debt is as follows (in thousands, except % data): As of Weighted Average Bank Borrowings 8.05 % $ 103,258 Senior Demand Notes 1.90 94,623 Commercial Paper 5.95 678,529 As of Weighted Average Bank Borrowings 8.19 % $ 92,381 Senior Demand Notes 1.91 102,967 Commercial Paper 5.93 633,086
Schedule of Subordinated Debt	Additional data related to the Company's subordinated debt is as follows (in thousands, except % data): As of Weighted Average 4.90 % $ 31,292 As of Weighted Average 4.30 % $ 29,856

Segment Financial Information (

Segment Financial Information (Tables)	9 Months Ended
Segment Financial Information (Tables)	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Below is a performance recap of each of the Company’s divisions (in millions) for the three and nine months ended September 30, 2024, and 2023, followed by a reconciliation to consolidated Company data. SC MGA SGA AL MS VA TN LA KY TX NGA Total Division Revenues: 3 Months Ended 09/30/2024 $ 12.4 $ 11.2 $ 11.5 $ 13.3 $ 9.3 $ 1.2 $ 8.9 $ 7.7 $ 1.6 $ 3.3 $ 10.3 $ 90.7 3 Months Ended 09/30/2023 $ 11.8 $ 11.2 $ 11.8 $ 13.2 $ 8.8 $ 0.1 $ 8.6 $ 7.6 $ 1.5 $ 1.8 $ 9.9 $ 86.3 9 Months Ended 09/30/2024 $ 36.5 $ 33.7 $ 34.7 $ 39.9 $ 27.5 $ 3.4 $ 26.5 $ 23.1 $ 4.6 $ 8.7 $ 30.3 $ 268.9 9 Months Ended 09/30/2023 $ 33.8 $ 32.1 $ 33.8 $ 37.3 $ 26.0 $ 0.2 $ 25.2 $ 22.0 $ 2.6 $ 4.7 $ 28.6 $ 246.3 Division Profit: 3 Months Ended 09/30/2024 $ 2.6 $ 3.5 $ 3.9 $ 3.4 $ 2.4 $ (0.6) $ 1.9 $ 1.7 $ (0.6) $ (0.1) $ 3.5 $ 21.6 3 Months Ended 09/30/2023 $ 3.2 $ 3.5 $ 4.2 $ 3.8 $ 1.6 $ (0.1) $ 1.6 $ (3.5) $ 0.1 $ (1.7) $ 2.2 $ 14.9 9 Months Ended 09/30/2024 $ 8.3 $ 11.2 $ 12.5 $ 10.1 $ 6.7 $ (1.6) $ 5.9 $ 5.4 $ (1.0) $ (1.0) $ 10.1 $ 66.6 9 Months Ended 09/30/2023 $ 7.5 $ 9.3 $ 11.9 $ 8.6 $ 4.8 $ (0.2) $ 4.0 $ 4.3 $ (0.4) $ (1.7) $ 6.8 $ 54.9 Division Assets: 09/30/2024 $ 123.0 $ 129.0 $ 124.0 $ 157.0 $ 94.0 $ 21.0 $ 104.0 $ 84.0 $ 25.0 $ 44.0 $ 118.0 $ 1,023.0 12/31/2023 $ 126.0 $ 133.0 $ 129.0 $ 166.0 $ 98.0 $ 14.0 $ 100.0 $ 88.0 $ 18.0 $ 31.0 $ 117.0 $ 1,020.0 (in thousands) 3 Months Ended 09/30/2024 3 Months Ended 09/30/2023 9 Months Ended 09/30/2024 9 Months Ended 09/30/2023 Reconciliation of Revenues: Total revenues from reportable divisions $ 90,783 $ 86,248 $ 268,820 $ 246,363 Corporate finance charges earned, not allocated to divisions 89 $ 47 $ 534 132 Corporate investment income earned, not allocated to divisions 2,722 $ 2,524 $ 7,955 7,428 Timing difference of insurance income allocation to divisions 2,685 $ 1,051 $ 5,504 5,531 Other revenue not allocated to divisions (9) $ 1 $ 108 64 Consolidated Revenues (1) $ 96,270 $ 89,871 $ 282,921 259,518 3 Months Ended 09/30/2024 3 Months Ended 09/30/2023 9 Months Ended 09/30/2024 9 Months Ended 09/30/2023 Reconciliation of Income Before Taxes: Profit per division $ 21,703 $ 21,255 $ 66,595 $ 54,948 Corporate earnings not allocated 5,487 3,624 14,101 13,154 Corporate expenses not allocated (25,691) (14,334) (74,371) (61,504) Consolidated Income Before Income Taxes $ 1,499 $ 10,545 $ 6,325 $ 6,598 (1) Includes Finance Charge Income, Investment Income, Insurance Premium Revenues and Other Revenue.

Basis of Presentation - Schedul

Basis of Presentation - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and Cash Equivalents	$ 34,989,890	$ 22,775,852
Restricted Cash	7,346,090	12,059,022
Total Cash, Cash Equivalents and Restricted Cash	$ 42,335,980	$ 34,834,874	$ 34,495,340	$ 65,434,228

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
Basis of Presentation - Narrative (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest income	$ 77,021,585	$ 73,421,166	$ 229,452,851	$ 212,045,097
Insurance related revenue	17,299,544	14,447,793	47,604,166	41,830,689
Other revenue	$ 1,948,710	$ 2,002,447	$ 5,863,914	$ 5,641,872

Loans - Schedule of Reconciliat

Loans - Schedule of Reconciliation of Loans Acquired to Purchased (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Receivables [Abstract]
Originated	$ 915,660,000	$ 855,522,000
Purchased	8,705,000	32,882,000
Less Non-Cash Reconciling items:
Other Consumer renewed loans (live check and premier)	226,821,000	182,951,000
Other non-cash activity: unearned finance charges, origination fees, discounts, premiums, and deferred fees	265,482,000	230,935,000
Loans originated or purchased per Consolidated Statements of Cash Flows:	$ 432,062,052	$ 474,518,236

Loans - Schedule of Company_s G

Loans - Schedule of Company’s Gross Balances by Loan Class (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing receivable, year one	$ 699,359	$ 831,257
Financing receivable, year two	314,746	217,137
Financing receivable, year three	102,114	84,782
Financing receivable, year four	45,177	23,508
Financing receivable, year five	11,690	8,337
Financing receivable, more than five years	10,590	7,373
Financing receivable,total	1,183,676	1,172,394
Direct Cash Loans: Live Check Loans
Financing receivable, year one	105,877	136,419
Financing receivable, year two	33,164	16,682
Financing receivable, year three	4,635	2,661
Financing receivable, year four	720	376
Financing receivable, year five	92	36
Financing receivable, more than five years	24	17
Financing receivable,total	144,512	156,191
Direct Cash Loans: Premier Loans
Financing receivable, year one	4,386	11,890
Financing receivable, year two	5,197	27,961
Financing receivable, year three	12,830	10,878
Financing receivable, year four	4,521	2,160
Financing receivable, year five	721	505
Financing receivable, more than five years	222	170
Financing receivable,total	27,877	53,564
Direct Cash Loans: Other Consumer Loans
Financing receivable, year one	531,317	582,489
Financing receivable, year two	214,180	123,277
Financing receivable, year three	53,866	41,431
Financing receivable, year four	19,677	8,044
Financing receivable, year five	3,530	2,536
Financing receivable, more than five years	1,670	854
Financing receivable,total	824,240	758,631
Real Estate Loans
Financing receivable, year one	2,249	2,075
Financing receivable, year two	4	1,365
Financing receivable, year three	1,130	10,877
Financing receivable, year four	9,190	4,649
Financing receivable, year five	3,898	4,118
Financing receivable, more than five years	8,266	6,220
Financing receivable,total	24,737	29,304
Sales Finance Contracts
Financing receivable, year one	55,530	98,384
Financing receivable, year two	62,201	47,852
Financing receivable, year three	29,653	18,935
Financing receivable, year four	11,069	8,279
Financing receivable, year five	3,449	1,142
Financing receivable, more than five years	408	112
Financing receivable,total	$ 162,310	$ 174,704

Loans - Schedule of Company_s_2

Loans - Schedule of Company’s Gross Balance on Non-Accrual Loans by Loan Class (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual balances	$ 54,956	$ 54,646
Direct Cash Loans: Live Check Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual balances	8,503	10,888
Direct Cash Loans: Premier Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual balances	1,394	2,526
Direct Cash Loans: Other Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual balances	37,392	33,194
Real Estate Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual balances	1,521	1,383
Sales Finance Contracts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual balances	$ 6,146	$ 6,655

Loans - Schedule of Age Analysi

Loans - Schedule of Age Analysis of Gross Balance Past Due Loans Segregated by Loan Class (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Total	$ 1,183,676	$ 1,172,394
30-59 Days Past Due
Total	36,172	30,676
60-89 Days Past Due
Total	17,472	18,817
90 Days or More Past Due
Total	31,821	38,239
Total Past Due Loans
Total	85,465	87,732
Direct Cash Loans: Live Check Loans
Total	144,512	156,191
Direct Cash Loans: Live Check Loans \| 30-59 Days Past Due
Total	4,984	4,555
Direct Cash Loans: Live Check Loans \| 60-89 Days Past Due
Total	2,458	4,228
Direct Cash Loans: Live Check Loans \| 90 Days or More Past Due
Total	5,090	6,548
Direct Cash Loans: Live Check Loans \| Total Past Due Loans
Total	12,532	15,331
Direct Cash Loans: Premier Loans
Total	27,877	53,564
Direct Cash Loans: Premier Loans \| 30-59 Days Past Due
Total	830	1,142
Direct Cash Loans: Premier Loans \| 60-89 Days Past Due
Total	315	789
Direct Cash Loans: Premier Loans \| 90 Days or More Past Due
Total	770	1,713
Direct Cash Loans: Premier Loans \| Total Past Due Loans
Total	1,915	3,644
Direct Cash Loans: Other Consumer Loans
Total	824,240	758,631
Direct Cash Loans: Other Consumer Loans \| 30-59 Days Past Due
Total	25,488	19,975
Direct Cash Loans: Other Consumer Loans \| 60-89 Days Past Due
Total	12,321	11,240
Direct Cash Loans: Other Consumer Loans \| 90 Days or More Past Due
Total	21,280	24,433
Direct Cash Loans: Other Consumer Loans \| Total Past Due Loans
Total	59,089	55,648
Real Estate Loans
Total	24,737	29,304
Real Estate Loans \| 30-59 Days Past Due
Total	855	776
Real Estate Loans \| 60-89 Days Past Due
Total	365	334
Real Estate Loans \| 90 Days or More Past Due
Total	1,320	1,403
Real Estate Loans \| Total Past Due Loans
Total	2,540	2,513
Sales Finance Contracts
Total	162,310	174,704
Sales Finance Contracts \| 30-59 Days Past Due
Total	4,015	4,228
Sales Finance Contracts \| 60-89 Days Past Due
Total	2,013	2,226
Sales Finance Contracts \| 90 Days or More Past Due
Total	3,361	4,142
Sales Finance Contracts \| Total Past Due Loans
Total	$ 9,389	$ 10,596

Loans - Narrative (Details)

Loans - Narrative (Details) - USD ($)	9 Months Ended
Loans - Narrative (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Ratio of bankrupt accounts to gross balance (as a percent)	1.48%		1.43%
Increase in allowance for credit loss	$ 300,000
Allowance for Credit Losses	$ 71,735,755	$ 70,802,000	$ 71,361,745	$ 70,980,000	$ 76,249,000	$ 75,210,000

Loans - Schedule of Gross Balan

Loans - Schedule of Gross Balance in Each Segment in the Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
2024	$ 699,359	$ 831,257
2023	314,746	217,137
2022	102,114	84,782
2021	45,177	23,508
2020	11,690	8,337
Prior	10,590	7,373
Total Gross Balance Balance	1,183,676	1,172,394
Direct Cash Loans: Live Check Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	105,877	136,419
2023	33,164	16,682
2022	4,635	2,661
2021	720	376
2020	92	36
Prior	24	17
Total Gross Balance Balance	144,512	156,191
Direct Cash Loans: Premier Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	4,386	11,890
2023	5,197	27,961
2022	12,830	10,878
2021	4,521	2,160
2020	721	505
Prior	222	170
Total Gross Balance Balance	27,877	53,564
Direct Cash Loans: Other Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	531,317	582,489
2023	214,180	123,277
2022	53,866	41,431
2021	19,677	8,044
2020	3,530	2,536
Prior	1,670	854
Total Gross Balance Balance	824,240	758,631
Real Estate Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	2,249	2,075
2023	4	1,365
2022	1,130	10,877
2021	9,190	4,649
2020	3,898	4,118
Prior	8,266	6,220
Total Gross Balance Balance	24,737	29,304
Sales Finance Contracts
Financing Receivable, Credit Quality Indicator [Line Items]
2024	55,530	98,384
2023	62,201	47,852
2022	29,653	18,935
2021	11,069	8,279
2020	3,449	1,142
Prior	408	112
Total Gross Balance Balance	162,310	$ 174,704
Performing \| Direct Cash Loans: Live Check Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	100,952
2023	30,067
2022	4,250
2021	632
2020	84
Prior	24
Total Gross Balance Balance	136,009
Performing \| Direct Cash Loans: Premier Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	4,321
2023	5,013
2022	12,025
2021	4,233
2020	678
Prior	213
Total Gross Balance Balance	26,483
Performing \| Direct Cash Loans: Other Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	516,727
2023	198,536
2022	49,265
2021	17,586
2020	3,222
Prior	1,512
Total Gross Balance Balance	786,848
Performing \| Real Estate Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	2,249
2023	4
2022	1,066
2021	8,459
2020	3,592
Prior	7,846
Total Gross Balance Balance	23,216
Performing \| Sales Finance Contracts
Financing Receivable, Credit Quality Indicator [Line Items]
2024	54,724
2023	59,636
2022	28,047
2021	10,293
2020	3,116
Prior	348
Total Gross Balance Balance	156,164
Nonperforming \| Direct Cash Loans: Live Check Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	4,925
2023	3,097
2022	385
2021	88
2020	8
Prior	0
Total Gross Balance Balance	8,503
Nonperforming \| Direct Cash Loans: Premier Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	65
2023	184
2022	805
2021	288
2020	43
Prior	9
Total Gross Balance Balance	1,394
Nonperforming \| Direct Cash Loans: Other Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	14,590
2023	15,644
2022	4,601
2021	2,091
2020	308
Prior	158
Total Gross Balance Balance	37,392
Nonperforming \| Real Estate Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2024	0
2023	0
2022	64
2021	731
2020	306
Prior	420
Total Gross Balance Balance	1,521
Nonperforming \| Sales Finance Contracts
Financing Receivable, Credit Quality Indicator [Line Items]
2024	806
2023	2,565
2022	1,606
2021	776
2020	333
Prior	60
Total Gross Balance Balance	$ 6,146

Loans - Schedule of Modificatio

Loans - Schedule of Modifications to Borrowers Experiencing Financial Difficulty (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 6,003	$ 5,064	$ 17,354	$ 14,461
Modification to total financing receivables (as a percent)	2%	1.80%	2%	1.70%
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 5,779	$ 5,145	$ 16,017	$ 13,747
Modification to total financing receivables (as a percent)	2%	1.80%	1.80%	1.60%
Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 3,863	$ 3,487	$ 11,424	$ 11,061
Modification to total financing receivables (as a percent)	1.30%	1.20%	1.30%	1.30%
Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 11,421	$ 10,475	$ 30,194	$ 29,896
Modification to total financing receivables (as a percent)	3.90%	3.70%	3.40%	3.50%
Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 6,375	$ 5,574	$ 16,770	$ 15,284
Modification to total financing receivables (as a percent)	2.20%	2%	1.90%	1.80%
Direct Cash Loans: Live Check Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 1,106	$ 1,225	$ 3,749	$ 3,749
Modification to total financing receivables (as a percent)	3.10%	3.10%	3.50%	3.10%
Direct Cash Loans: Live Check Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 354	$ 503	$ 1,298	$ 1,622
Modification to total financing receivables (as a percent)	1%	1.30%	1.20%	1.40%
Direct Cash Loans: Live Check Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 451	$ 627	$ 1,665	$ 1,895
Modification to total financing receivables (as a percent)	1.20%	1.60%	1.50%	1.60%
Direct Cash Loans: Live Check Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 531	$ 677	$ 1,541	$ 2,106
Modification to total financing receivables (as a percent)	1.50%	1.70%	1.40%	1.80%
Direct Cash Loans: Live Check Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 392	$ 352	$ 1,118	$ 876
Modification to total financing receivables (as a percent)	1.10%	0.90%	1%	0.70%
Direct Cash Loans: Premier Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 143	$ 268	$ 445	$ 1,011
Modification to total financing receivables (as a percent)	2.10%	1.60%	2.10%	2.10%
Direct Cash Loans: Premier Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 161	$ 375	$ 613	$ 1,190
Modification to total financing receivables (as a percent)	2.30%	2.30%	2.90%	2.40%
Direct Cash Loans: Premier Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 70	$ 176	$ 318	$ 613
Modification to total financing receivables (as a percent)	1%	1.10%	1.50%	1.30%
Direct Cash Loans: Premier Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 364	$ 533	$ 791	$ 1,456
Modification to total financing receivables (as a percent)	5.20%	3.30%	3.80%	3%
Direct Cash Loans: Premier Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 188	$ 309	$ 575	$ 1,008
Modification to total financing receivables (as a percent)	2.70%	1.90%	2.70%	2.10%
Direct Cash Loans: Other Consumer Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 4,545	$ 3,245	$ 12,390	$ 8,939
Modification to total financing receivables (as a percent)	2.20%	1.80%	2%	1.70%
Direct Cash Loans: Other Consumer Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 5,064	$ 3,969	$ 13,380	$ 10,353
Modification to total financing receivables (as a percent)	2.50%	2.20%	2.20%	1.90%
Direct Cash Loans: Other Consumer Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 2,774	$ 2,225	$ 8,038	$ 7,156
Modification to total financing receivables (as a percent)	1.30%	1.20%	1.30%	1.30%
Direct Cash Loans: Other Consumer Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 8,906	$ 7,651	$ 23,390	$ 21,657
Modification to total financing receivables (as a percent)	4.30%	4.30%	3.80%	4%
Direct Cash Loans: Other Consumer Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 5,623	$ 4,721	$ 14,645	$ 12,908
Modification to total financing receivables (as a percent)	2.70%	2.60%	2.40%	2.40%
Real Estate Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 119	$ 104	$ 282
Modification to total financing receivables (as a percent)	0%	1.60%	0.60%	1.30%
Real Estate Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 0	$ 27	$ 5
Modification to total financing receivables (as a percent)	0%	0%	0.20%	0%
Real Estate Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 4	$ 0	$ 4	$ 25
Modification to total financing receivables (as a percent)	0.10%	0%	0%	0.10%
Real Estate Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 0	$ 0	$ 0
Modification to total financing receivables (as a percent)	0%	0%	0%	0%
Real Estate Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 0	$ 9	$ 17
Modification to total financing receivables (as a percent)	0%	0%	0.10%	0.10%
Sales Finance Contracts \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 209	$ 207	$ 666	$ 480
Modification to total financing receivables (as a percent)	0.50%	0.50%	0.50%	0.40%
Sales Finance Contracts \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 200	$ 298	$ 699	$ 577
Modification to total financing receivables (as a percent)	0.50%	0.70%	0.60%	0.40%
Sales Finance Contracts \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 564	$ 459	$ 1,399	$ 1,372
Modification to total financing receivables (as a percent)	1.40%	1.10%	1.10%	1.10%
Sales Finance Contracts \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 1,620	$ 1,614	$ 4,472	$ 4,677
Modification to total financing receivables (as a percent)	4%	3.80%	3.70%	3.60%
Sales Finance Contracts \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 172	$ 192	$ 423	$ 475
Modification to total financing receivables (as a percent)	0.40%	0.50%	0.30%	0.40%

Loans - Schedule of Financial E

Loans - Schedule of Financial Effect of Loan Modification (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Live Check Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Gross balance of loan	$ 0.5	$ 0.6	$ 1.7	$ 1.9
Live Check Loans \| Interest Rate Reduction \| Minimum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	27.50%	27.10%	27.60%	26.90%
Live Check Loans \| Interest Rate Reduction \| Maximum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	16.50%	16.80%	16.40%	17%
Live Check Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average term (in months)	10 months	12 months	12 months	13 months
Direct Cash Loans: Premier Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Gross balance of loan	$ 0.1	$ 0.2	$ 0.3	$ 0.6
Direct Cash Loans: Premier Loans \| Interest Rate Reduction \| Minimum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	20.40%	20.60%	20.20%	20.30%
Direct Cash Loans: Premier Loans \| Interest Rate Reduction \| Maximum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	15.50%	16%	15.30%	15.40%
Direct Cash Loans: Premier Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average term (in months)	20 months	26 months	21 months	22 months
Direct Cash Loans: Other Consumer Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Gross balance of loan	$ 2.8	$ 2.2	$ 8	$ 7.2
Direct Cash Loans: Other Consumer Loans \| Interest Rate Reduction \| Minimum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	28.90%	29.10%	29%	29.10%
Direct Cash Loans: Other Consumer Loans \| Interest Rate Reduction \| Maximum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	18.80%	18.80%	18.80%	19.20%
Direct Cash Loans: Other Consumer Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average term (in months)	16 months	16 months	16 months	16 months
Real Estate Loans \| Interest Rate Reduction \| Minimum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)		18.20%	19.30%	18.40%
Real Estate Loans \| Interest Rate Reduction \| Maximum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)		6%	8.50%	6.60%
Real Estate Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average term (in months)				43 months
Sales Finance Contracts \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Gross balance of loan	$ 0.6	$ 0.5	$ 1.4	$ 1.4
Sales Finance Contracts \| Interest Rate Reduction \| Minimum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	22.50%	21.30%	22.60%	21.70%
Sales Finance Contracts \| Interest Rate Reduction \| Maximum
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate (as a percent)	14.90%	13.30%	15.10%	14.80%
Sales Finance Contracts \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average term (in months)	19 months	28 months	19 months	17 months

Loans - Schedule of Aging for L

Loans - Schedule of Aging for Loans Modified for Borrowers Financial Difficulty in the Past 12 Months ( (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 111,387	$ 135,897
Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	99,132	106,887
30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	8,301	13,329
90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	3,954	15,681
Direct Cash Loans: Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	13,022	14,975
Direct Cash Loans: Live Check Loans \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	12,127	12,070
Direct Cash Loans: Live Check Loans \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	472	1,153
Direct Cash Loans: Live Check Loans \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	423	1,752
Direct Cash Loans: Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	5,249	8,642
Direct Cash Loans: Premier Loans \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	4,734	6,876
Direct Cash Loans: Premier Loans \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	357	855
Direct Cash Loans: Premier Loans \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	158	911
Direct Cash Loans: Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	82,432	99,488
Direct Cash Loans: Other Consumer Loans \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	72,747	78,198
Direct Cash Loans: Other Consumer Loans \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	6,709	10,007
Direct Cash Loans: Other Consumer Loans \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	2,976	11,283
Real Estate Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	315	550
Real Estate Loans \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	262	219
Real Estate Loans \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	29	38
Real Estate Loans \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	24	293
Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	10,369	12,242
Sales Finance Contracts \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	9,262	9,524
Sales Finance Contracts \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	734	1,276
Sales Finance Contracts \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 373	$ 1,442

Loans - Schedule of Loans Modif

Loans - Schedule of Loans Modified for Borrowers Experiencing Financial Difficulty that Subsequently Charged Off (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	$ 2,132	$ 2,660	$ 8,025	$ 6,847
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	730	1,175	1,528	1,672
Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	1,517	1,561	3,064	3,055
Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	1,649	1,836	3,227	2,935
Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	1,153	1,072	2,515	2,088
Direct Cash Loans: Live Check Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	584	908	2,448	2,326
Direct Cash Loans: Live Check Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	106	142	223	221
Direct Cash Loans: Live Check Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	298	408	617	697
Direct Cash Loans: Live Check Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	129	166	244	221
Direct Cash Loans: Live Check Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	109	101	252	226
Direct Cash Loans: Premier Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	35	125	239	366
Direct Cash Loans: Premier Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	38	100	63	148
Direct Cash Loans: Premier Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	22	85	55	242
Direct Cash Loans: Premier Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	42	96	101	144
Direct Cash Loans: Premier Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	42	99	140	183
Direct Cash Loans: Other Consumer Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	1,405	1,554	4,996	4,002
Direct Cash Loans: Other Consumer Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	532	832	1,155	1,143
Direct Cash Loans: Other Consumer Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	1,098	909	2,202	1,877
Direct Cash Loans: Other Consumer Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	1,193	1,244	2,388	2,047
Direct Cash Loans: Other Consumer Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	960	852	2,014	1,630
Real Estate Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	0	0	0	0
Real Estate Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	0	0	0	0
Real Estate Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	0	0	0	5
Real Estate Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	0	0	0	0
Real Estate Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	0	0	0	0
Sales Finance Contracts \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	108	73	341	153
Sales Finance Contracts \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	54	101	87	160
Sales Finance Contracts \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	99	159	190	234
Sales Finance Contracts \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	285	330	493	523
Sales Finance Contracts \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Modified, subsequent default	$ 42	$ 20	$ 109	$ 49

Loans - Schedule of Gross Charg

Loans - Schedule of Gross Charge-offs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, excluding accrued interest, year one	$ 6,608	$ 6,297	$ 6,726	$ 6,570
Financing receivable, excluding accrued interest, year two	14,660	15,082	49,967	55,584
Financing receivable, excluding accrued interest, year three	4,161	4,001	18,417	18,253
Financing receivable, excluding accrued interest, year four	1,783	831	6,117	3,603
Financing receivable, excluding accrued interest, year five	362	344	1,568	1,193
Financing receivable, excluding accrued interest, more than five years	192	213	833	681
Financing receivable, excluding accrued interest, allowance for credit loss,total	27,766	26,768	83,628	85,884
Direct Cash Loans: Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, excluding accrued interest, year one	2,543	3,432	2,498	3,586
Financing receivable, excluding accrued interest, year two	3,352	3,666	14,845	17,899
Financing receivable, excluding accrued interest, year three	479	333	2,619	1,957
Financing receivable, excluding accrued interest, year four	85	25	341	151
Financing receivable, excluding accrued interest, year five	18	7	58	36
Financing receivable, excluding accrued interest, more than five years	14	16	47	46
Financing receivable, excluding accrued interest, allowance for credit loss,total	6,491	7,479	20,408	23,675
Direct Cash Loans: Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, excluding accrued interest, year one	26	81	26	81
Financing receivable, excluding accrued interest, year two	108	1,084	378	3,336
Financing receivable, excluding accrued interest, year three	404	426	1,799	1,851
Financing receivable, excluding accrued interest, year four	208	126	776	394
Financing receivable, excluding accrued interest, year five	43	41	135	168
Financing receivable, excluding accrued interest, more than five years	12	9	43	41
Financing receivable, excluding accrued interest, allowance for credit loss,total	801	1,766	3,157	5,871
Direct Cash Loans: Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, excluding accrued interest, year one	3,812	2,607	3,964	2,713
Financing receivable, excluding accrued interest, year two	10,103	9,292	31,558	31,080
Financing receivable, excluding accrued interest, year three	2,500	2,700	11,166	12,401
Financing receivable, excluding accrued interest, year four	1,067	360	3,603	1,787
Financing receivable, excluding accrued interest, year five	161	205	718	749
Financing receivable, excluding accrued interest, more than five years	142	166	628	524
Financing receivable, excluding accrued interest, allowance for credit loss,total	17,785	15,330	51,637	49,254
Real Estate Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, excluding accrued interest, year one	0	0	0	0
Financing receivable, excluding accrued interest, year two	0	0	0	0
Financing receivable, excluding accrued interest, year three	0	0	0	1
Financing receivable, excluding accrued interest, year four	0	5	0	12
Financing receivable, excluding accrued interest, year five	0	0	3	1
Financing receivable, excluding accrued interest, more than five years	1	2	1	11
Financing receivable, excluding accrued interest, allowance for credit loss,total	1	8	4	25
Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, excluding accrued interest, year one	227	176	238	190
Financing receivable, excluding accrued interest, year two	1,097	1,040	3,186	3,269
Financing receivable, excluding accrued interest, year three	778	542	2,833	2,043
Financing receivable, excluding accrued interest, year four	423	315	1,397	1,259
Financing receivable, excluding accrued interest, year five	140	91	654	239
Financing receivable, excluding accrued interest, more than five years	23	20	114	59
Financing receivable, excluding accrued interest, allowance for credit loss,total	$ 2,688	$ 2,184	$ 8,422	$ 7,059

Loans - Schedule of Allowance f

Loans - Schedule of Allowance for Credit Losses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 70,802,000	$ 76,249,000	$ 71,361,745	$ 75,210,000
Provision for Credit Losses	20,466,944	14,827,391	61,258,554	62,236,416
Charge-offs	(27,766,000)	(26,766,000)	(83,628,000)	(85,884,000)
Recoveries	8,233,000	6,670,000	22,743,000	19,418,000
Ending balance	71,735,755	70,980,000	71,735,755	70,980,000
Direct Cash Loans: Live Check Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	9,162,000	15,289,000	9,832,000	14,896,000
Provision for Credit Losses	5,320,000	1,667,000	15,268,000	15,649,000
Charge-offs	(6,491,000)	(7,479,000)	(20,408,000)	(23,675,000)
Recoveries	1,570,000	1,431,000	4,869,000	4,038,000
Ending balance	9,561,000	10,908,000	9,561,000	10,908,000
Premier Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,476,000	3,860,000	2,510,000	6,108,000
Provision for Credit Losses	56,000	1,956,000	563,000	3,145,000
Charge-offs	(801,000)	(1,766,000)	(3,157,000)	(5,871,000)
Recoveries	437,000	380,000	1,252,000	1,048,000
Ending balance	1,168,000	4,430,000	1,168,000	4,430,000
Other Consumer Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	49,133,000	47,665,000	47,282,000	46,412,000
Provision for Credit Losses	13,341,000	6,502,000	39,874,000	33,213,000
Charge-offs	(17,785,000)	(15,328,000)	(51,637,000)	(49,254,000)
Recoveries	5,636,000	4,355,000	14,806,000	12,823,000
Ending balance	50,325,000	43,194,000	50,325,000	43,194,000
Real Estate Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,921,000	142,000	2,488,000	143,000
Provision for Credit Losses	(87,000)	2,109,000	(655,000)	2,122,000
Charge-offs	(1,000)	(9,000)	(4,000)	(25,000)
Recoveries	1,000	2,000	5,000	4,000
Ending balance	1,834,000	2,244,000	1,834,000	2,244,000
Sales Finance Contracts
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	9,110,000	9,293,000	9,250,000	7,651,000
Provision for Credit Losses	1,837,000	2,593,000	6,209,000	8,107,000
Charge-offs	(2,688,000)	(2,184,000)	(8,422,000)	(7,059,000)
Recoveries	589,000	502,000	1,811,000	1,505,000
Ending balance	$ 8,848,000	$ 10,204,000	$ 8,848,000	$ 10,204,000

Investment Securities - Schedul

Investment Securities - Schedule of Amortized Cost and Estimated Fair Values of Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost	$ 287,625	$ 274,080
Estimated Fair Value	263,071	250,086
Obligations of states and political subdivisions
Amortized Cost	286,976	273,595
Estimated Fair Value	262,422	249,601
Corporate securities
Amortized Cost	649	485
Estimated Fair Value	$ 649	$ 485

Investment Securities - Narrati

Investment Securities - Narrative (Details) $ in Millions	9 Months Ended	12 Months Ended
Investment Securities - Narrative (Details) $ in Millions	Sep. 30, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Debt Securities, Available-for-Sale [Line Items]
Gross unrealized losses on investment securities	$ 26.9	$ 26.4
Number of securities \| security	163	158
Proceeds from maturity of debt Securities	$ 3.9	$ 18
Gain on sale of investments	0.1	0.2
Frandisco P&C
Debt Securities, Available-for-Sale [Line Items]
Debt securities, restricted	49.8	51.8
Frandisco Life
Debt Securities, Available-for-Sale [Line Items]
Debt securities, restricted	$ 33.6	$ 32.3

Investment Securities -Schedule

Investment Securities -Schedule of Investment Securities in Unrealized Loss Position (Details) - Obligations of states and political subdivisions - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
AFS, less than 12 months, fair value	$ 23,665	$ 33,724
AFS, Less than 12 months, Unrealized Loss	(209)	(421)
AFS, 12 months or longer, Fair Value	127,610	112,931
AFS, 12 months or longer, Unrealized Loss	(26,650)	(26,017)
AFS, Total Fair Value	151,275	146,655
AFS, Total Unrealized Loss	$ (26,859)	$ (26,438)

Fair Value - Narrative (Details

Fair Value - Narrative (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Senior notes	$ 903,804,437	$ 884,191,786
Subordinated debt	$ 30,253,653	$ 28,533,940

Fair Value - Schedule of Assets

Fair Value - Schedule of Assets Measured at Fair Value, Available-for-Sale Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Estimated Fair Value	$ 263,071	$ 250,086
Quoted Prices In Active Markets for Identical Assets (Level1)
Estimated Fair Value	649	485
Significant Other Observable Inputs (Level2)
Estimated Fair Value	262,422	249,601
Significant Unobservable Inputs (Level3)
Estimated Fair Value	0	0
Corporate securities
Estimated Fair Value	649	485
Corporate securities \| Quoted Prices In Active Markets for Identical Assets (Level1)
Estimated Fair Value	649	485
Corporate securities \| Significant Other Observable Inputs (Level2)
Estimated Fair Value	0	0
Corporate securities \| Significant Unobservable Inputs (Level3)
Estimated Fair Value	0	0
Obligations of states and political subdivisions
Estimated Fair Value	262,422	249,601
Obligations of states and political subdivisions \| Quoted Prices In Active Markets for Identical Assets (Level1)
Estimated Fair Value	0	0
Obligations of states and political subdivisions \| Significant Other Observable Inputs (Level2)
Estimated Fair Value	262,422	249,601
Obligations of states and political subdivisions \| Significant Unobservable Inputs (Level3)
Estimated Fair Value	$ 0	$ 0

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
Leases - Narrative (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Lease payments	$ 2,300,000	$ 2,200,000	$ 6,800,000	$ 6,300,000
Operating lease ROU asset	42,193,983	41,700,000	42,193,983	41,700,000	$ 41,938,371
Operating lease liability	$ 43,472,572	$ 42,762,343	$ 43,472,572	$ 42,762,343	$ 43,034,942
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease, term (in years)	1 year		1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease, term (in years)	12 years		12 years

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expense and Other Information Related to Company’s Operating Leases (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Leases [Abstract]
Operating lease expense	$ 2,311,356	$ 2,150,405	$ 6,921,857	$ 6,282,110
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 2,291,706	$ 2,094,556	$ 6,817,570	$ 6,146,441
Weighted-average remaining lease term – operating leases (in years)	6 years 9 months 14 days	7 years 1 month 2 days	6 years 9 months 14 days	7 years 1 month 2 days
Weighted-average discount rate – operating leases (as a percent)	5.80%	5.28%	5.80%	5.28%
Lease maturity schedule as of September 30, 2024:
Remainder of 2024	$ 2,300,061	$ 2,131,167	$ 2,300,061	$ 2,131,167
2025	9,165,944	8,307,997	9,165,944	8,307,997
2026	8,499,924	7,912,595	8,499,924	7,912,595
2027	7,611,857	7,364,052	7,611,857	7,364,052
2028	6,691,209	6,547,830	6,691,209	6,547,830
2029 and beyond	18,484,824	19,155,793	18,484,824	19,155,793
Total	52,753,819	51,419,434	52,753,819	51,419,434
Less: Discount	(9,281,247)	(8,657,091)	(9,281,247)	(8,657,091)
Present Value of Lease Liability	$ 43,472,572	$ 42,762,343	$ 43,472,572	$ 42,762,343	$ 43,034,942

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
Income Taxes (Details)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Effective income tax rate (as a percent)	94%	13%	66%	52%

Debt - Senior Debt (Details)

Debt - Senior Debt (Details) - USD ($) $ in Thousands	9 Months Ended
Debt - Senior Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Wells Fargo Credit Facility \| Line of Credit
Maximum borrowing capacity	$ 230,000
Maximum borrowing capacity, percentage of net finance receivables	70%
Remaining borrowing capacity	$ 123,400	$ 108,000
Interest rate ( as a percent)	8.05%	8.19%
Outstanding borrowings on credit line	$ 106,600	$ 122,100
Unused borrowing capacity fee (as percent)	0.50%
Basis spread on variable rate (as percent)	0.75%
Wells Fargo Credit Facility \| Line of Credit \| Secured Overnight Financing Rate (SOFR)
Basis spread on variable rate (as percent)	2.75%
Commerical Paper Issued to Qualified Investors \| Commercial Paper
Commercial paper issued in amounts in excess of	$ 50
Maturities of commercial paper (in days)	260 days

Debt - Schedule of Senior Debt

Debt - Schedule of Senior Debt (Details) - Senior Notes - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Bank Borrowings
Line of Credit Facility [Line Items]
Weighted Average Interest Rate	8.05%	8.19%
Average Amount Outstanding During Year	$ 103,258	$ 92,381
Senior Demand Notes
Line of Credit Facility [Line Items]
Weighted Average Interest Rate	1.90%	1.91%
Average Amount Outstanding During Year	$ 94,623	$ 102,967
Commercial Paper
Line of Credit Facility [Line Items]
Weighted Average Interest Rate	5.95%	5.93%
Average Amount Outstanding During Year	$ 678,529	$ 633,086

Debt - Subordinated Debt (Detai

Debt - Subordinated Debt (Details) - Variable Rate Subordinated Debentures - Subordinated Debt	9 Months Ended
	Sep. 30, 2024
Line of Credit Facility [Line Items]
Subordinated debt, maturity term (in years)	4 years
Subordinated debt, additional term (in years)	4 years
Debt instrument, redemption price (as percent)	100%
Redemption notice period (in days)	30 days

Debt - Schedule of Subordinated

Debt - Schedule of Subordinated Debt (Details) - Subordinated Debt - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Weighted Average Interest Rate	4.90%	4.30%
Average Amount Outstanding During Year	$ 31,292	$ 29,856

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	9 Months Ended
Related Party Transactions (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Commercial loan balance	$ 1,183,676,000	$ 1,172,394,000
Beneficial Owner, David W. Cheek
Related Party Transaction [Line Items]
Percentage of voting interests	24.24%
Beneficial Owner, David W. Cheek \| Commercial Loan \| Related Party
Related Party Transaction [Line Items]
Commercial loan balance	$ 2,300,000
Leased Properties
Related Party Transaction [Line Items]
Annual amounts of transaction	50,400
Premium Payments to Trust of Retired Executive Officer \| Related Party
Related Party Transaction [Line Items]
Principal balance of loan	$ 500,000

Segment Financial Information -

Segment Financial Information - Narrative (Details)	9 Months Ended
Segment Financial Information - Narrative (Details)	Sep. 30, 2024 segment
Segment Reporting [Abstract]
Number of reportable segments	11

Segment Financial Information_2

Segment Financial Information - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Division Revenues:	$ 96,270,000	$ 89,871,000	$ 282,921,000	$ 259,518,000
Division Profit:	1,498,538	10,544,965	6,325,205	6,598,055
Division Assets:	1,265,594,651		1,265,594,651		$ 1,240,296,760
Reconciliation of Revenues:
Consolidated revenues	96,270,000	89,871,000	282,921,000	259,518,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	1,498,538	10,544,965	6,325,205	6,598,055
Operating Segments
Division Revenues:	90,783,000	86,248,000	268,820,000	246,363,000
Division Profit:	21,703,000	21,255,000	66,595,000	54,948,000
Reconciliation of Revenues:
Consolidated revenues	90,783,000	86,248,000	268,820,000	246,363,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	21,703,000	21,255,000	66,595,000	54,948,000
Corporate, Non-Segment \| Interest Income
Division Revenues:	89,000	47,000	534,000	132,000
Division Profit:	(25,691,000)	(14,334,000)	(74,371,000)	(61,504,000)
Reconciliation of Revenues:
Consolidated revenues	89,000	47,000	534,000	132,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	(25,691,000)	(14,334,000)	(74,371,000)	(61,504,000)
Corporate, Non-Segment \| Investment Income
Division Revenues:	2,722,000	2,524,000	7,955,000	7,428,000
Division Profit:	5,487,000	3,624,000	14,101,000	13,154,000
Reconciliation of Revenues:
Consolidated revenues	2,722,000	2,524,000	7,955,000	7,428,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	5,487,000	3,624,000	14,101,000	13,154,000
Segment Reconciling Items \| Timing difference of insurance income allocation to divisions
Division Revenues:	2,685,000	1,051,000	5,504,000	5,531,000
Reconciliation of Revenues:
Consolidated revenues	2,685,000	1,051,000	5,504,000	5,531,000
Segment Reconciling Items \| Other revenue not allocated to divisions
Division Revenues:	(9,000)	1,000	108,000	64,000
Reconciliation of Revenues:
Consolidated revenues	(9,000)	1,000	108,000	64,000
Total Operating Segments \| Operating Segments
Division Revenues:	90,700,000	86,300,000	268,900,000	246,300,000
Division Profit:	21,600,000	14,900,000	66,600,000	54,900,000
Division Assets:	1,023,000,000		1,023,000,000		1,020,000,000
Reconciliation of Revenues:
Consolidated revenues	90,700,000	86,300,000	268,900,000	246,300,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	21,600,000	14,900,000	66,600,000	54,900,000
SC \| Operating Segments
Division Revenues:	12,400,000	11,800,000	36,500,000	33,800,000
Division Profit:	2,600,000	3,200,000	8,300,000	7,500,000
Division Assets:	123,000,000		123,000,000		126,000,000
Reconciliation of Revenues:
Consolidated revenues	12,400,000	11,800,000	36,500,000	33,800,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	2,600,000	3,200,000	8,300,000	7,500,000
MGA \| Operating Segments
Division Revenues:	11,200,000	11,200,000	33,700,000	32,100,000
Division Profit:	3,500,000	3,500,000	11,200,000	9,300,000
Division Assets:	129,000,000		129,000,000		133,000,000
Reconciliation of Revenues:
Consolidated revenues	11,200,000	11,200,000	33,700,000	32,100,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	3,500,000	3,500,000	11,200,000	9,300,000
SGA \| Operating Segments
Division Revenues:	11,500,000	11,800,000	34,700,000	33,800,000
Division Profit:	3,900,000	4,200,000	12,500,000	11,900,000
Division Assets:	124,000,000		124,000,000		129,000,000
Reconciliation of Revenues:
Consolidated revenues	11,500,000	11,800,000	34,700,000	33,800,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	3,900,000	4,200,000	12,500,000	11,900,000
AL \| Operating Segments
Division Revenues:	13,300,000	13,200,000	39,900,000	37,300,000
Division Profit:	3,400,000	3,800,000	10,100,000	8,600,000
Division Assets:	157,000,000		157,000,000		166,000,000
Reconciliation of Revenues:
Consolidated revenues	13,300,000	13,200,000	39,900,000	37,300,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	3,400,000	3,800,000	10,100,000	8,600,000
MS \| Operating Segments
Division Revenues:	9,300,000	8,800,000	27,500,000	26,000,000
Division Profit:	2,400,000	1,600,000	6,700,000	4,800,000
Division Assets:	94,000,000		94,000,000		98,000,000
Reconciliation of Revenues:
Consolidated revenues	9,300,000	8,800,000	27,500,000	26,000,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	2,400,000	1,600,000	6,700,000	4,800,000
VA \| Operating Segments
Division Revenues:	1,200,000	100,000	3,400,000	200,000
Division Profit:	(600,000)	(100,000)	(1,600,000)	(200,000)
Division Assets:	21,000,000		21,000,000		14,000,000
Reconciliation of Revenues:
Consolidated revenues	1,200,000	100,000	3,400,000	200,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	(600,000)	(100,000)	(1,600,000)	(200,000)
TN \| Operating Segments
Division Revenues:	8,900,000	8,600,000	26,500,000	25,200,000
Division Profit:	1,900,000	1,600,000	5,900,000	4,000,000
Division Assets:	104,000,000		104,000,000		100,000,000
Reconciliation of Revenues:
Consolidated revenues	8,900,000	8,600,000	26,500,000	25,200,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	1,900,000	1,600,000	5,900,000	4,000,000
LA \| Operating Segments
Division Revenues:	7,700,000	7,600,000	23,100,000	22,000,000
Division Profit:	1,700,000	(3,500,000)	5,400,000	4,300,000
Division Assets:	84,000,000		84,000,000		88,000,000
Reconciliation of Revenues:
Consolidated revenues	7,700,000	7,600,000	23,100,000	22,000,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	1,700,000	(3,500,000)	5,400,000	4,300,000
KY \| Operating Segments
Division Revenues:	1,600,000	1,500,000	4,600,000	2,600,000
Division Profit:	(600,000)	100,000	(1,000,000)	(400,000)
Division Assets:	25,000,000		25,000,000		18,000,000
Reconciliation of Revenues:
Consolidated revenues	1,600,000	1,500,000	4,600,000	2,600,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	(600,000)	100,000	(1,000,000)	(400,000)
TX \| Operating Segments
Division Revenues:	3,300,000	1,800,000	8,700,000	4,700,000
Division Profit:	(100,000)	(1,700,000)	(1,000,000)	(1,700,000)
Division Assets:	44,000,000		44,000,000		31,000,000
Reconciliation of Revenues:
Consolidated revenues	3,300,000	1,800,000	8,700,000	4,700,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	(100,000)	(1,700,000)	(1,000,000)	(1,700,000)
NGA \| Operating Segments
Division Revenues:	10,300,000	9,900,000	30,300,000	28,600,000
Division Profit:	3,500,000	2,200,000	10,100,000	6,800,000
Division Assets:	118,000,000		118,000,000		$ 117,000,000
Reconciliation of Revenues:
Consolidated revenues	10,300,000	9,900,000	30,300,000	28,600,000
Reconciliation of Income Before Taxes:
Consolidated Income Before Income Taxes	$ 3,500,000	$ 2,200,000	$ 10,100,000	$ 6,800,000