RECEIVABLES (Tables)

3 Months Ended

Sep. 30, 2023

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

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


(in 000s)
As of	September 30, 2023				June 30, 2023
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	11,209	$	19,443	$	6,344	$	19,206
Receivables for U.S. assisted and DIY tax preparation and related fees	11,580		3,756		11,061		6,824
H&R Block's Instant RefundSM receivables	6,328		331		8,499		414
H&R Block Emerald Advance®	8,253		8,281		10,834		7,089
Software receivables from retailers	1,161		—		1,650		—
Royalties and other receivables from franchisees	5,026		—		3,416		—
Wave payment processing receivables	1,236		—		964		—
Other	15,537		967		17,219		1,108
Total	$	60,330	$	32,778	$	59,987	$	34,641

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 September 30, 2023 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2022	$	8,392	$	7,800
2021 and prior	232		232

	8,624		$	8,032
Allowance	(1,965)
Net balance	$	6,659

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 September 30, 2023 are as follows:


(in 000s)
Fiscal year of origination	Balance		Non-Accrual
2023 – Lines of credit	$	11,643	$	11,643
2022 and prior – Lines of credit	2,951		2,951
Revolving Loans	1,940		1,129
	16,534		$	15,723
Allowance	—
Net balance	$	16,534

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 three months ended September 30, 2023 and 2022 is as follows:


(in 000s)
	EAs		All Other		Total
Balances as of July 1, 2023	$	27,386	$	35,108	$	62,494
Provision for credit losses	328		770		1,098
Charge-offs, recoveries and other	(27,714)		(409)		(28,123)
Balances as of September 30, 2023	$	—	$	35,469	$	35,469
Balances as of July 1, 2022	$	26,141	$	51,126	$	77,267
Provision for credit losses	—		1,077		1,077
Charge-offs, recoveries and other	—		(1,281)		(1,281)
Balances as of September 30, 2022	$	26,141	$	50,922	$	77,063