v3.26.1
Loans and Finance Receivables (Tables)
6 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
Schedule of Revenue Generated from Loans and Finance Receivables

Revenue generated from the Company’s loans and finance receivables for the three and six months ended June 30, 2026 and 2025 was as follows (in thousands):

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Consumer loans and finance receivables revenue

 

$

477,419

 

 

$

428,311

 

 

$

923,226

 

 

$

859,136

 

Small business loans and finance receivables revenue

 

 

439,270

 

 

 

326,266

 

 

 

856,770

 

 

 

630,862

 

Total loans and finance receivables revenue

 

 

916,689

 

 

 

754,577

 

 

 

1,779,996

 

 

 

1,489,998

 

Other

 

 

12,238

 

 

 

9,466

 

 

 

24,073

 

 

 

19,586

 

Total revenue

 

$

928,927

 

 

$

764,043

 

 

$

1,804,069

 

 

$

1,509,584

 

 

Components of Company-owned Loans and Finance Receivables at Fair Value

The components of Company-owned loans and finance receivables at June 30, 2026 and 2025 and December 31, 2025 were as follows (in thousands):

 

 

 

As of June 30, 2026

 

 

 

 

 

 

Small

 

 

 

 

 

 

Consumer

 

 

Business

 

 

Total

 

Principal balance - accrual

 

$

1,404,102

 

 

$

3,487,632

 

 

$

4,891,734

 

Principal balance - non-accrual

 

 

164,246

 

 

 

295,111

 

 

 

459,357

 

Total principal balance

 

 

1,568,348

 

 

 

3,782,743

 

 

 

5,351,091

 

 

 

 

 

 

 

 

 

 

 

Accrued interest and fees

 

 

139,769

 

 

 

33,350

 

 

 

173,119

 

 

 

 

 

 

 

 

 

 

 

Loans and finance receivables at fair value - accrual

 

 

1,838,035

 

 

 

4,049,050

 

 

 

5,887,085

 

Loans and finance receivables at fair value - non-accrual

 

 

78,636

 

 

 

207,043

 

 

 

285,679

 

Loans and finance receivables at fair value

 

$

1,916,671

 

 

$

4,256,093

 

 

$

6,172,764

 

Difference between principal balance and fair value

 

$

348,323

 

 

$

473,350

 

 

$

821,673

 

 

 

 

As of June 30, 2025

 

 

 

 

 

 

Small

 

 

 

 

 

 

Consumer

 

 

Business

 

 

Total

 

Principal balance - accrual

 

$

1,229,578

 

 

$

2,603,816

 

 

$

3,833,394

 

Principal balance - non-accrual

 

 

145,487

 

 

 

162,232

 

 

 

307,719

 

Total principal balance

 

 

1,375,065

 

 

 

2,766,048

 

 

 

4,141,113

 

 

 

 

 

 

 

 

 

 

 

Accrued interest and fees

 

 

127,093

 

 

 

30,469

 

 

 

157,562

 

 

 

 

 

 

 

 

 

 

 

Loans and finance receivables at fair value - accrual

 

 

1,599,365

 

 

 

3,031,100

 

 

 

4,630,465

 

Loans and finance receivables at fair value - non-accrual

 

 

68,971

 

 

 

73,879

 

 

 

142,850

 

Loans and finance receivables at fair value

 

$

1,668,336

 

 

$

3,104,979

 

 

$

4,773,315

 

Difference between principal balance and fair value

 

$

293,271

 

 

$

338,931

 

 

$

632,202

 

 

 

 

As of December 31, 2025

 

 

 

 

 

 

Small

 

 

 

 

 

 

Consumer

 

 

Business

 

 

Total

 

Principal balance - accrual

 

$

1,294,991

 

 

$

3,079,986

 

 

$

4,374,977

 

Principal balance - non-accrual

 

 

151,947

 

 

 

221,090

 

 

 

373,037

 

Total principal balance

 

 

1,446,938

 

 

 

3,301,076

 

 

 

4,748,014

 

 

 

 

 

 

 

 

 

 

 

Accrued interest and fees

 

 

126,825

 

 

 

27,448

 

 

 

154,273

 

 

 

 

 

 

 

 

 

 

 

Loans and finance receivables at fair value - accrual

 

 

1,694,851

 

 

 

3,550,186

 

 

 

5,245,037

 

Loans and finance receivables at fair value - non-accrual

 

 

69,618

 

 

 

156,889

 

 

 

226,507

 

Loans and finance receivables at fair value

 

$

1,764,469

 

 

$

3,707,075

 

 

$

5,471,544

 

Difference between principal balance and fair value

 

$

317,531

 

 

$

405,999

 

 

$

723,530

 

Schedule of Changes in Fair Value of Company-owned Loans and Finance Receivables

Changes in the fair value of Company-owned loans and finance receivables during the three and six months ended June 30, 2026 and 2025 were as follows (in thousands):

 

 

 

Three Months Ended June 30, 2026

 

 

 

 

 

 

Small

 

 

 

 

 

 

Consumer

 

 

Business

 

 

Total

 

Balance at beginning of period

 

$

1,763,552

 

 

$

4,109,405

 

 

$

5,872,957

 

Originations or acquisitions(1)

 

 

671,670

 

 

 

1,602,839

 

 

 

2,274,509

 

Interest and fees(2)

 

 

477,419

 

 

 

439,270

 

 

 

916,689

 

Repayments

 

 

(792,277

)

 

 

(1,740,543

)

 

 

(2,532,820

)

Charge-offs, net(3)

 

 

(209,952

)

 

 

(182,129

)

 

 

(392,081

)

Net change in fair value(3)

 

 

6,044

 

 

 

27,251

 

 

 

33,295

 

Effect of foreign currency translation

 

 

215

 

 

 

 

 

 

215

 

Balance at end of period

 

$

1,916,671

 

 

$

4,256,093

 

 

$

6,172,764

 

 

 

 

Three Months Ended June 30, 2025

 

 

 

 

 

 

Small

 

 

 

 

 

 

Consumer

 

 

Business

 

 

Total

 

Balance at beginning of period

 

$

1,616,337

 

 

$

2,953,482

 

 

$

4,569,819

 

Originations or acquisitions(1)

 

 

547,572

 

 

 

1,238,835

 

 

 

1,786,407

 

Interest and fees(2)

 

 

428,311

 

 

 

326,266

 

 

 

754,577

 

Repayments

 

 

(710,838

)

 

 

(1,308,441

)

 

 

(2,019,279

)

Charge-offs, net(3)

 

 

(215,004

)

 

 

(127,876

)

 

 

(342,880

)

Net change in fair value(3)

 

 

(389

)

 

 

22,713

 

 

 

22,324

 

Effect of foreign currency translation

 

 

2,347

 

 

 

 

 

 

2,347

 

Balance at end of period

 

$

1,668,336

 

 

$

3,104,979

 

 

$

4,773,315

 

 

 

 

Six Months Ended June 30, 2026

 

 

 

 

 

 

Small

 

 

 

 

 

 

Consumer

 

 

Business

 

 

Total

 

Balance at beginning of period

 

$

1,764,469

 

 

$

3,707,075

 

 

$

5,471,544

 

Originations or acquisitions(1)

 

 

1,219,186

 

 

 

3,336,624

 

 

 

4,555,810

 

Interest and fees(2)

 

 

923,226

 

 

 

856,770

 

 

 

1,779,996

 

Repayments

 

 

(1,574,168

)

 

 

(3,360,739

)

 

 

(4,934,907

)

Charge-offs, net(3)

 

 

(437,589

)

 

 

(345,086

)

 

 

(782,675

)

Net change in fair value(3)

 

 

18,140

 

 

 

61,449

 

 

 

79,589

 

Effect of foreign currency translation

 

 

3,407

 

 

 

 

 

 

3,407

 

Balance at end of period

 

$

1,916,671

 

 

$

4,256,093

 

 

$

6,172,764

 

 

 

 

Six Months Ended June 30, 2025

 

 

 

 

 

 

Small

 

 

 

 

 

 

Consumer

 

 

Business

 

 

Total

 

Balance at beginning of period

 

$

1,639,307

 

 

$

2,747,137

 

 

$

4,386,444

 

Originations or acquisitions(1)

 

 

1,044,194

 

 

 

2,460,069

 

 

 

3,504,263

 

Interest and fees(2)

 

 

859,136

 

 

 

630,862

 

 

 

1,489,998

 

Repayments

 

 

(1,447,604

)

 

 

(2,527,503

)

 

 

(3,975,107

)

Charge-offs, net(3)

 

 

(442,789

)

 

 

(250,427

)

 

 

(693,216

)

Net change in fair value(3)

 

 

10,339

 

 

 

44,841

 

 

 

55,180

 

Effect of foreign currency translation

 

 

5,753

 

 

 

 

 

 

5,753

 

Balance at end of period

 

$

1,668,336

 

 

$

3,104,979

 

 

$

4,773,315

 

 

(1) Originations or acquisitions is presented on a cost basis.

(2) Included in “Revenue” in the consolidated statements of income.

(3) Included in “Change in Fair Value” in the consolidated statements of income.