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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Schedule of Earnings Per Share Basic and Diluted

Net earnings applicable to common stock and the weighted average number of shares used for basic and diluted earnings (loss) per share computations are summarized in the table that follows (in thousands, except per share data):

		For the Year Ended
		September 30,
		2017				2016				2015
Basic earnings per share:
Net income attributable to RCIHH shareholders		$	8,259			$	11,218			$	9,214
Weighted average number of common shares outstanding - basic			9,731				9,941				10,359
Basic earnings per share		$	0.85			$	1.13			$	0.89
Diluted earnings per share:
Net income attributable to RCIHH shareholders		$	8,259			$	11,218			$	9,214
Adjustment to net earnings from assumed conversion of debentures (1)			5				153				29
Adjusted net income attributable to RCIHH shareholders			8,264				11,371				9,243
Weighted average number of common shares outstanding - diluted:
Weighted average number of common shares outstanding - basic			9,731				9,941				10,359
Effect of potentially dilutive restricted stock, warrants and options (2)			-				60				-
Effect of potentially dilutive convertible debentures (1)			12				228				47
Weighted average number of common shares outstanding - diluted			9,743				10,229				10,406
Diluted earnings per share		$	0.85			$	1.11			$	0.89

*EPS may not foot due to rounding.

(1) Represents interest expense on dilutive convertible securities that would not occur if they were assumed converted.

(2) All outstanding warrants and options were considered for the EPS computation.

Schedule of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis

Assets and liabilities that are measured at fair value on a nonrecurring basis are as follows (in thousands):

						Fair Value at Reporting Date Using
						Quoted Prices in								Significant
						Active Markets for				Significant Other				Unobservable
		September 30,				Identical Asset				Observable Inputs				Inputs
Description		2017				(Level 1)				(Level 2)				(Level 3)
Goodwill		$	4,572			$	-			$	-			$	4,572
Property and equipment, net			4,678				-				4,678				-
Indefinite-lived intangibles			25,740				-				-				25,740
Definite-lived intangibles, net			600				-				-				600

						Fair Value at Reporting Date Using
						Quoted Prices in								Significant
						Active Markets for				Significant Other				Unobservable
		September 30,				Identical Asset				Observable Inputs				Inputs
Description		2016				(Level 1)				(Level 2)				(Level 3)
Assets held for sale		$	2,199			$	-			$	-			$	2,199
Other assets			1,156				-				-				1,156

		Impairments Recognized
		Years Ended September 30,
Description		2017				2016				2015
Goodwill		$	(4,697	)		$	-			$	-
Property and equipment, net			(385	)			-				-
Indefinite-lived intangibles			(1,401	)			(2,092	)			(1,705	)
Assets held for sale			-				(1,400	)			-
Other assets			(1,156	)			-				-

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Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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