RECEIVABLES (Tables)

9 Months Ended

Mar. 31, 2024

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

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


(in 000s)
As of	March 31, 2024				June 30, 2023
	Short-term		Long-term		Short-term		Long-term
Loans to franchisees	$	17,454	$	16,922	$	6,344	$	19,206
Receivables for U.S. assisted and DIY tax preparation and related fees	187,579		8,360		11,061		6,824
H&R Block's Instant Refund® receivables	24,184		1,048		8,499		414
Emerald Advance®	53,978		11,875		10,834		7,089
Software receivables from retailers	9,957		—		1,650		—
Royalties and other receivables from franchisees	35,293		—		3,416		—
Wave payment processing receivables	2,165		—		964		—
Other	16,174		1,777		17,219		1,108
Total	$	346,784	$	39,982	$	59,987	$	34,641

Schedule of Receivables Based On Year of Origination

alances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by tax return year of origination, as of March 31, 2024 are as follows:


			(in 000s)

Tax return year of origination	Balance		More Than 60 Days Past Due
2023	$	23,736	$	—
2022 and prior	2,426		2,426

	26,162		$	2,426
Allowance	(930)
Net balance	$	25,232

Balances and amounts on non-accrual status, classified as impaired, or more than 60 days past due, by fiscal year of origination, as of March 31, 2024 are as follows:


(in 000s)
Fiscal year of origination	Balance		Non-Accrual
2024 – Term loans	$	77,595	$	—
2023 and prior – Lines of credit and Revolving Loans	8,941		8,941

	86,536		$	8,941
Allowance	(20,683)
Net balance	$	65,853

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, 2024 and 2023 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	21,011		40,348		61,359
Charge-offs, recoveries and other	(27,714)		(37,455)		(65,169)
Balances as of March 31, 2024	$	20,683	$	38,001	$	58,684
Balances as of July 1, 2022	$	26,141	$	51,126	$	77,267
Provision for credit losses	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