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Revenues (Tables)

9 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Segment Revenues

Revenues, as disaggregated by revenue type, timing of recognition, and reportable segment (see also Note 12), are shown below (in thousands):

Schedule of Disaggregation of Segment Revenues 

		Three Months Ended June 30, 2020																Three Months Ended June 30, 2019
		Nightclubs				Bombshells				Other				Total				Nightclubs				Bombshells				Other				Total
Sales of alcoholic beverages		$	1,777			$	5,846			$	-			$	7,623			$	14,597			$	4,973			$	-			$	19,570
Sales of food and merchandise			774				2,678				-				3,452				3,313				3,733				-				7,046
Service revenues			2,906				1				-				2,907				17,257				42				-				17,299
Other revenues			556				6				177				739				2,722				7				383				3,112
		$	6,013			$	8,531			$	177			$	14,721			$	37,889			$	8,755			$	383			$	47,027
Recognized at a point in time		$	5,781			$	8,531			$	175			$	14,487			$	37,457			$	8,755			$	369			$	46,581
Recognized over time			232	*			-				2				234				432	*			-				14				446
		$	6,013			$	8,531			$	177			$	14,721			$	37,889			$	8,755			$	383			$	47,027

		Nine Months Ended June 30, 2020																Nine Months Ended June 30, 2019
		Nightclubs				Bombshells				Other				Total				Nightclubs				Bombshells				Other				Total
Sales of alcoholic beverages		$	28,321			$	16,964			$	-			$	45,285			$	43,547			$	12,819			$	-			$	56,366
Sales of food and merchandise			6,837				10,541				-				17,378				9,813				9,362				-				19,175
Service revenues			34,290				158				-				34,448				51,513				96				-				51,609
Other revenues			5,791				21				618				6,430				7,791				18				917				8,726
		$	75,239			$	27,684			$	618			$	103,541			$	112,664			$	22,295			$	917			$	135,876
Recognized at a point in time		$	74,192			$	27,684			$	605			$	102,481			$	111,431			$	22,295			$	874			$	134,600
Recognized over time			1,047	*			-				13				1,060				1,233	*			-				43				1,276
		$	75,239			$	27,684			$	618			$	103,541			$	112,664			$	22,295			$	917			$	135,876

* Lease revenue (included in Other Revenues) as covered by ASC 842 in the current year (and ASC 840 in the prior year). All other revenues are covered by ASC 606.

Schedule of Reconciliation of Contract Liabilities with Customers

The Company does not have contract assets with customers. The Company’s unconditional right to consideration for goods and services transferred to the customer is included in accounts receivable, net in our unaudited condensed consolidated balance sheet. A reconciliation of contract liabilities with customers is presented below (in thousands):

Schedule of Reconciliation of Contract Liabilities with Customers 

		Balance at September 30, 2019				Consideration Received				Recognized in Revenue				Balance at June 30, 2020
Ad revenue		$	76			$	403			$	(412	)		$	67
Expo revenue			-				262				-				262
Other			7				18				(23	)			2
		$	83			$	683			$	(435	)		$	331

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

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