XML 56 R41.htm IDEA: XBRL DOCUMENT
v3.20.4

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2020
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense (Benefit) | Income tax expense (benefit) consisted of the following (in thousands): Schedule of Income Tax Expense (Benefit)
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | Years Ended September 30, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  |  |  |  | (As Revised) |  |  |  |
Current |  |  |  |  |  |  |  |  |
Federal |  | $ | 215 |  |  | $ | 1,886 |  |  | $ | 2,438 |
State and local |  |  | 560 |  |  |  | 1,037 |  |  |  | 1,219 |
Total current income tax expense (benefit) |  |  | 775 |  |  |  | 2,923 |  |  |  | 3,657 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (1,248 | ) |  |  | 913 |  |  |  | (8,096 | )
State and local |  |  | (20 | ) |  |  | (92 | ) |  |  | 1,321 |
Total deferred income tax expense (benefit) |  |  | (1,268 | ) |  |  | 821 |  |  |  | (6,775 | )
Total income tax expense (benefit) |  | $ | (493 | ) |  | $ | 3,744 |  |  | $ | (3,118 | )
Schedule of Components of Income Tax Expense (Benefit) | Income tax expense (benefit) differs from the “expected” income tax expense computed by applying the U.S. federal statutory rate to earnings before income taxes for the years ended September 30 as a result of the following (in thousands): Schedule of Components of Income Tax Expense (Benefit)
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | Years Ended September 30, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Computed expected income tax expense (benefit) |  | $ | (1,429 | ) |  | $ | 5,080 |  |  | $ | 4,371 |
State income taxes, net of federal benefit |  |  | 253 |  |  |  | 672 |  |  |  | 804 |
Deferred taxes on subsidiaries acquired/sold |  |  | - |  |  |  | - |  |  |  | 709 |
Permanent differences |  |  | 395 |  |  |  | 45 |  |  |  | 85 |
Change in deferred tax liability rate |  |  | - |  |  |  | - |  |  |  | (8,832 | )
Change in valuation allowance |  |  | 1,273 |  |  |  | - |  |  |  | - |
Tax credits |  |  | (945 | ) |  |  | (900 | ) |  |  | (808 | )
Other |  |  | (40 | ) |  |  | (1,153 | ) |  |  | 553 |
Total income tax expense (benefit) |  | $ | (493 | ) |  | $ | 3,744 |  |  | $ | (3,118 | )
Schedule of Deferred Tax Assets and Liabilities | Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands): Schedule of Deferred Tax Assets and Liabilities
|  | 2020 |  |  | 2019 |
|  | September 30, |
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |  |  |
Patron tax |  | $ | 349 |  |  | $ | 621 |
Capital loss carryforwards |  |  | 1,263 |  |  |  | 420 |
Other |  |  | 2,046 |  |  |  | - |
Valuation allowance |  |  | (1,273 | ) |  |  | - |
Net deferred tax assets |  |  | 2,385 |  |  |  | 1,041 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Intangibles |  |  | (14,106 | ) |  |  | (14,491 | )
Property and equipment |  |  | (8,669 | ) |  |  | (8,024 | )
Other |  |  | - |  |  |  | (184 | )
Deferred tax liabilities |  |  | (22,775 | ) |  |  | (22,699 | )
Net deferred tax liability |  | $ | (20,390 | ) |  | $ | (21,658 | )
Schedule of Uncertain Tax Positions | The following table shows the changes in the Company’s uncertain tax positions (in thousands): Schedule of Uncertain Tax Positions
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | Years Ended September 30, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Balance at beginning of year |  | $ | - |  |  | $ | 165 |  |  | $ | 865 |
Additions for tax positions of prior years |  |  | - |  |  |  | - |  |  |  | - |
Decrease related to settlements with taxing authorities |  |  | - |  |  |  | - |  |  |  | (700 | )
Reduction due to lapse from closed examination |  |  | - |  |  |  | (165 | ) |  |  | - |
Balance at end of year |  | $ | - |  |  | $ | - |  |  | $ | 165 |

X
- Definition Schedule of income tax expense (benefit) [Table Text Block] + References No definition available. + Details
Name: | RICK_ScheduleOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | RICK_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=121610041&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration