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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2019

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,
		2019				2018				2017
Numerator -
Net income attributable to RCIHH shareholders - basic		$	19,175			$	20,879			$	8,259
Adjustment to net income from assumed conversion of debentures(1)			-				-				5
Adjusted net income attributable to RCIHH shareholders - diluted		$	19,175			$	20,879			$	8,264
Denominator -
Weighted average number of common shares outstanding - basic			9,657				9,719				9,731
Effect of potentially dilutive convertible debentures			-				-				12
Adjusted weighted average number of common shares outstanding - diluted			9,657				9,719				9,743
Basic earnings per share		$	1.99			$	2.15			$	0.85
Diluted earnings per share		$	1.99			$	2.15			$	0.85

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

(2) There were no outstanding warrants and options to be considered for the EPS computation for all periods presented.

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		2019				(Level 1)				(Level 2)				(Level 3)
Property and equipment, net		$	10,926			$	-			$	-			$	10,926
Indefinite-lived intangibles			5,323				-				-				5,323
Definite-lived intangibles			200				-				-				200
Goodwill			11,627				-				-				11,627
Other assets (equity securities)			148				148				-				-

						Fair Value at Reporting Date Using
						Quoted Prices in								Significant
						Active Markets for				Significant Other				Unobservable
		September 30,				Identical Asset				Observable Inputs				Inputs
Description		2018				(Level 1)				(Level 2)				(Level 3)
Goodwill		$	1,999			$	-			$	-			$	1,999
Property and equipment, net			141				-				-				141
Indefinite-lived intangibles			4,618				-				-				4,618
Notes receivable			0				-				-				0
Other assets (equity securities)			760				760				-				-

		Unrealized Gain (Loss/Impairments) Recognized
		Years Ended September 30,
Description		2019				2018				2017
						(As Revised)
Goodwill		$	(1,638	)		$	(834	)		$	(4,697	)
Property and equipment, net			(4,224	)			(1,615	)			(385	)
Indefinite-lived intangibles			(178	)			(3,121	)			(1,401	)
Assets held for sale			-				-				-
Other assets (equity securities)			(612	)			305				(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).

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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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