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Segment Information (Tables)

6 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Schedule of segment reporting information, by segment

The following table sets forth certain financial information for the Company's reportable segments:

			Three Months Ended March 31,								Six Months Ended March 31,
(in thousands)			2026				2025				2026				2025
GovDeals:
	Purchase revenue		$	1			$	51			$	1			$	563
	Consignment and other fee revenues			21,290				19,185				43,556				39,195
	Total revenue			21,291				19,236				43,557				39,758
	Cost of goods sold (excludes depreciation and amortization)			1,410				1,524				2,499				3,230
	Segment direct profit		$	19,881			$	17,712			$	41,058			$	36,528
RSCG:
	Purchase revenue		$	75,965			$	76,451			$	149,955			$	157,136
	Consignment and other fee revenues			7,260				6,241				15,265				13,237
	Total revenue			83,225				82,692				165,220				170,373
	Cost of goods sold (excludes depreciation and amortization)			61,860				66,123				122,394				135,309
	Segment direct profit		$	21,365			$	16,569			$	42,826			$	35,064
CAG:
	Purchase revenue		$	1,886			$	1,325			$	5,248			$	2,943
	Consignment and other fee revenues			8,890				8,267				17,012				16,500
	Total revenue			10,776				9,592				22,260				19,443
	Cost of goods sold (excludes depreciation and amortization)			1,122				940				3,227				1,995
	Segment direct profit		$	9,654			$	8,652			$	19,033			$	17,448
Machinio & Software Solutions:
	Purchase revenue		$	—			$	—			$	—			$	—
	Consignment and other fee revenues			5,440				4,872				10,915				9,166
	Total revenue			5,440				4,872				10,915				9,166
	Cost of goods sold (excludes depreciation and amortization)			470				359				928				576
	Segment direct profit		$	4,970			$	4,513			$	9,987			$	8,590
Total segment direct profit			$	55,870			$	47,446			$	112,904			$	97,630
Corporate expenses, including elimination adjustments			$	—			$	(17	)		$	—			$	(34	)
Consolidated direct profit			$	55,870			$	47,429			$	112,904			$	97,596

Schedule of reconciliation of revenue from segments to consolidated

The following table reconciles segment direct profit used in the reportable segments to the Company's consolidated results:

	Three Months Ended March 31,								Six Months Ended March 31,
(in thousands)	2026				2025				2026				2025
Reconciliation:													
Total segment direct profit	$	55,870			$	47,429			$	112,904			$	97,596
Other costs and expenses from operations (1)	$	46,146				40,369				93,808				83,333
Interest and other income, net	$	(948	)			(646	)			(2,093	)			(1,633	)
Income before provision for income taxes	$	10,672			$	7,706			$	21,189			$	15,896

(1)Other costs and expenses from operations is defined as Total costs and expenses from operations per the Condensed Consolidated Statements of Operations, less Cost of goods sold (which is included in the calculation of Segment direct profit).

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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-Topic 280
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

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