RECEIVABLES (Tables)

9 Months Ended

Mar. 31, 2023

Accounts, Notes, Loans and Financing Receivable, Unclassified [Abstract]

Receivables, net of their related allowance, consist of the following:


(in 000s)
As of	March 31, 2023				June 30, 2022
	Short-term		Long-term			Short-term		Long-term
Loans to franchisees	$	13,841	$	23,570		$	6,194	$	22,036
Receivables for U.S. assisted and DIY tax preparation and related fees	104,954		6,477			18,893		2,560
H&R Block's Instant RefundSM receivables	41,537		1,687			3,491		198
H&R Block Emerald Advance® lines of credit	15,976		6,166			6,691		8,825
Software receivables from retailers	8,882		—			3,992		—
Royalties and other receivables from franchisees	42,443		—			3,682		73

Wave payment processing receivables	935		—			1,393		—
Other	20,582		1,365			14,111		1,172


Total	$	249,150	$	39,265		$	58,447	$	34,864

Schedule of Receivables Based On Year of Origination

alances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by tax return year of origination, as of March 31, 2023 are as follows:


			(in 000s)

Tax return year of origination	Current Balance		More Than 60 Days Past Due
2022	$	44,063	$	—
2021 and prior	451		451

	44,514		$	451
Allowance	(1,290)
Net balance	$	43,224

Balances and amounts on non-accrual status and classified as impaired, or more than 60 days past due, by fiscal year of origination, as of March 31, 2023 are as follows:


(in 000s)
Fiscal year of origination	Current Balance		Non-Accrual
2023	$	33,096	$	33,096
2022 and prior	3,757		3,757
Revolving loans	13,318		12,743
	50,171		$	49,596
Allowance	(28,029)
Net balance	$	22,142

Schedule of Activity in Allowance For Credit Losses

Activity in the allowance for credit losses for our EA and all other short-term and long-term receivables for the nine months ended March 31, 2023 and 2022 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2022	$	26,141	$	51,126	$	77,267
Provision	16,702		32,472		49,174

Charge-offs, recoveries and other	(14,814)		(51,081)		(65,895)

Balances as of March 31, 2023	$	28,029	$	32,517	$	60,546
Balances as of July 1, 2021	$	27,704	$	60,272	$	87,976
Provision	13,797		45,981		59,778
Charge-offs, recoveries and other	(16,377)		(60,343)		(76,720)
Balances as of March 31, 2022	$	25,124	$	45,910	$	71,034