XML 58 R44.htm IDEA: XBRL DOCUMENT v3.8.0.1
Revision of Prior Year Immaterial Misstatements and Reclassifications - Schedule of Revision of Prior Year Immaterial Misstatements and Reclassifications (Details) - USD ($)
$ / shares in Units, $ in Thousands
 3 Months Ended 12 Months Ended
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2017
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2014
Depreciation and amortization                         $ 6,920 $ 7,328 $ 7,045  
Total operating expenses                         121,757 114,167 114,722  
Income from operations $ 1,436 [1],[2] $ 7,883 [1] $ 7,487 [1] $ 6,333 [1] $ 769 [3] $ 6,657 [3] $ 7,550 [3] $ 5,717 [3] $ 3,051 [4] $ 14,152 [4] $ (2,616) [4] $ 6,140 [4] 23,139 20,693 20,727  
Income before income taxes                         14,641 12,842 14,002  
Income taxes   1,300                     6,359 2,373 5,111  
Net income                         8,282 10,469 8,891  
Net income attributable to RCIHH common shareholders $ (2,239) [1],[2] $ 3,841 [1] $ 3,759 [1] $ 2,898 [1] $ 508 [3] $ 2,653 [3] $ 5,505 [3] $ 2,552 [3] $ 428 [4] $ 8,267 [4] $ (2,841) [4] $ 3,360 [4] $ 8,259 $ 11,218 $ 9,214  
Earnings (loss) per share attributable to RCIHH shareholders, Basic $ (0.23) [2] $ 0.40 $ 0.39 $ 0.30 $ 0.05 $ 0.27 $ 0.55 $ 0.25 $ 0.04 $ 0.81 $ (0.28) $ 0.33 $ 0.85 $ 1.13 $ 0.89  
Earnings (loss) per share attributable to RCIHH shareholders, Diluted $ (0.23) [2] $ 0.40 $ 0.39 $ 0.30 $ 0.05 $ 0.27 $ 0.54 $ 0.25 $ 0.04 $ 0.78 $ (0.28) $ 0.32 $ 0.85 $ 1.11 $ 0.89  
Comprehensive income                         $ 8,282 $ 10,360 $ 8,909  
Comprehensive income attributable to RCI Hospitality Holdings, Inc.                         8,259 11,109 9,232  
Property and equipment, net $ 148,410       $ 141,073               148,410 141,073    
Goodwill 43,866       45,847       $ 52,567       43,866 45,847 52,567  
Intangibles, net 74,424       52,766               74,424 52,766    
Total assets 299,884       276,061       266,527       299,884 276,061 266,527  
Accrued liabilities 11,524       15,386               11,524 15,386    
Total current liabilities 31,111       27,037               31,111 27,037    
Deferred tax liability 25,541       23,266               25,541 23,266    
Total liabilities 164,659       146,722               164,659 146,722    
Retained earnings 69,195       62,106               69,195 62,106    
Total RCIHH stockholders' equity 132,745       126,755               132,745 126,755    
Total stockholders' equity 135,225       129,339       $ 127,554       135,225 129,339 127,554 $ 112,465
Total liabilities and stockholders' equity $ 299,884       276,061               $ 299,884 276,061    
Scenario, Previously Reported [Member]                                
Depreciation and amortization                           7,173 6,894  
Total operating expenses                           114,012 114,571  
Income from operations                           20,848 20,878  
Income before income taxes                           12,997 14,153  
Income taxes                           2,657 5,164  
Net income                           10,340 8,989  
Net income attributable to RCIHH common shareholders                           $ 11,089 $ 9,312  
Earnings (loss) per share attributable to RCIHH shareholders, Basic                           $ 1.12 $ 0.9  
Earnings (loss) per share attributable to RCIHH shareholders, Diluted                           $ 1.10 $ 0.9  
Comprehensive income                           $ 10,231 $ 9,007  
Comprehensive income attributable to RCI Hospitality Holdings, Inc.                           10,980 9,330  
Property and equipment, net         142,003                 142,003    
Goodwill         45,921                 45,921    
Intangibles, net         52,189                 52,189    
Total assets         276,488                 276,488    
Accrued liabilities         12,806                 12,806    
Total current liabilities         24,457                 24,457    
Deferred tax liability         25,470                 25,470    
Total liabilities         146,346                 146,346    
Retained earnings         62,909                 62,909    
Total RCIHH stockholders' equity         127,558                 127,558    
Total stockholders' equity         130,142                 130,142    
Total liabilities and stockholders' equity         276,488                 276,488    
Restatement Adjustment [Member]                                
Depreciation and amortization                           155 151  
Total operating expenses                           155 151  
Income from operations                           (155) (151)  
Income before income taxes                           (155) (151)  
Income taxes                           (284) (53)  
Net income                           129 (98)  
Net income attributable to RCIHH common shareholders                           $ 129 $ (98)  
Earnings (loss) per share attributable to RCIHH shareholders, Basic                           $ 0.01 $ (0.01)  
Earnings (loss) per share attributable to RCIHH shareholders, Diluted                           $ 0.01 $ (0.01)  
Comprehensive income                           $ 129 $ (98)  
Comprehensive income attributable to RCI Hospitality Holdings, Inc.                           129 $ (98)  
Property and equipment, net         (427)                 (427)    
Goodwill                            
Intangibles, net                            
Total assets         (427)                 (427)    
Accrued liabilities         2,580                 2,580    
Total current liabilities         2,580                 2,580    
Deferred tax liability         (2,204)                 (2,204)    
Total liabilities         376                 376    
Retained earnings         (803)                 (803)    
Total RCIHH stockholders' equity         (803)                 (803)    
Total stockholders' equity         (803)                 (803)    
Total liabilities and stockholders' equity         (427)                 (427)    
Reclassifications [Member]                                
Property and equipment, net         (503)                 (503)    
Goodwill         (74)                 (74)    
Intangibles, net         577                 577    
Total assets                            
Accrued liabilities                            
Total current liabilities                            
Deferred tax liability                            
Total liabilities                            
Retained earnings                            
Total RCIHH stockholders' equity                            
Total stockholders' equity                            
Total liabilities and stockholders' equity                            
[1] Fiscal year 2017 income from operations and net income attributable to RCIHH shareholders included $5.4 million in asset impairment ($1.4 million in the third quarter and $3.9 in the fourth quarter) and $1.5 million additional income tax expense due to change in deferred tax liability rate in the fourth quarter. Quarterly effective income tax expense rate was 33.3%, 33.7%, 32.9% and 185.2% from first to fourth quarter, respectively.
[2] The fourth quarter of each prior fiscal year presented above includes the impact of the revisions discussed in Note 3.
[3] Fiscal year 2016 income from operations and net income attributable to RCIHH shareholders included $4.3 million in asset impairment in the fourth quarter; and $1.9 million in settlement of lawsuits (significant of which were $540,000 in the first quarter and $1.1 million in the fourth quarter). Quarterly effective income tax expense (benefit) rate was 35.9%, 5.2%, 43.0% and (93.6%) from first to fourth quarter, respectively.
[4] Fiscal year 2015 income (loss) from operations and net income (loss) attributable to RCIHH shareholders included $1.7 million in asset impairments ($1.4 million in the first quarter and $347,000 in the fourth quarter; $11.7 million in settlement of lawsuits (significant of which were $10.3 million in the second quarter and $1.1 million in the fourth quarter; and $8.2 million in gain on settlement of patron tax in the third quarter. Quarterly effective income tax expense (benefit) rate was 36.1%, (28.9%), 35.5% and 11.9% from first to fourth quarter, respectively.