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Selected Account Information (Tables) | 3 Months Ended
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Dec. 31, 2022
Selected Account Information [Abstract] |
Schedule of Accounts Receivable, Net | The components of accounts receivable, net are as follows (in thousands):
| December 31, 2022 |  | September 30, 2022
Credit card receivables | $ | 3,229 |  |  | $ | 2,687 |
Income tax refundable | — |  |  | 2,979 |
ATM in-transit | 1,310 |  |  | 819 |
Other (net of allowance for doubtful accounts of $55 and $30, respectively) | 1,477 |  |  | 2,025 |
Total accounts receivable, net | $ | 6,016 |  |  | $ | 8,510 |
Schedule of Components of Prepaid Expenses and Other Current Assets | The components of prepaid expenses and other current assets are as follows (in thousands):
| December 31, 2022 |  | September 30, 2022
Prepaid insurance | $ | 7,301 |  |  | $ | 191 |
Prepaid legal | 46 |  |  | 61 |
Prepaid taxes and licenses | 171 |  |  | 391 |
Prepaid rent | 222 |  |  | 296 |
Other | 871 |  |  | 560 |
Total prepaid expenses and other current assets | $ | 8,611 |  |  | $ | 1,499 |
Schedule of Reconciliation of Goodwill | A reconciliation of goodwill as of December 31, 2022 and September 30, 2022, which is substantially all in Nightclubs segment, is as follows (in thousands):
| Gross |  | Accumulated Impairment |  | Net
Balance at September 30, 2022 | $ | 88,921 |  |  | $ | 21,154 |  |  | $ | 67,767 |
Acquisitions (see Note 4) | 2,422 |  |  | — |  |  | 2,422 |
Balance at December 31, 2022 | $ | 91,343 |  |  | $ | 21,154 |  |  | $ | 70,189 |
Schedule of Impaired Intangible Assets | The components of intangible assets, net are as follows (in thousands):
| December 31, 2022 |  | September 30, 2022
Indefinite-lived: |  |  |
Licenses | $ | 103,972 |  |  | $ | 103,972 |
Trademarks | 13,119 |  |  | 13,119 |
Domain names | 23 |  |  | 23 |
Definite-lived: |  |  |
Licenses | 25,371 |  |  | 25,962 |
Leases acquired in-place | 664 |  |  | 117 |
Noncompete agreements | 40 |  |  | 55 |
Discounted leases | 76 |  |  | 78 |
Software | 684 |  |  | 723 |
Total intangible assets, net | $ | 143,949 |  |  | $ | 144,049 |
Schedule of Accrued Liabilities | The components of accrued liabilities are as follows (in thousands):
| December 31, 2022 |  | September 30, 2022
Insurance | $ | 7,050 |  |  | $ | 30 |
Sales and liquor taxes | 2,095 |  |  | 2,227 |
Payroll and related costs | 3,520 |  |  | 3,186 |
Property taxes | 2,876 |  |  | 2,618 |
Interest | 552 |  |  | 499 |
Patron tax | 517 |  |  | 467 |
Unearned revenues | 562 |  |  | 234 |
Income taxes | 99 |  |  | — |
Lawsuit settlement | 115 |  |  | 246 |
Other | 1,478 |  |  | 1,821 |
Total accrued liabilities | $ | 18,864 |  |  | $ | 11,328 |
Schedule of Selling, General and Administrative Expenses | The components of selling, general and administrative expenses are as follows (in thousands):
| For the Three Months Ended December 31,
| 2022 |  | 2021
Taxes and permits | $ | 2,684 |  |  | $ | 2,236 |
Advertising and marketing | 2,670 |  |  | 2,383 |
Supplies and services | 2,424 |  |  | 1,980 |
Insurance | 2,582 |  |  | 2,395 |
Legal | 985 |  |  | 1,060 |
Lease | 1,762 |  |  | 1,640 |
Charge card fees | 1,897 |  |  | 1,331 |
Utilities | 1,271 |  |  | 935 |
Security | 1,164 |  |  | 1,087 |
Stock-based compensation | 941 |  |  | — |
Accounting and professional fees | 1,518 |  |  | 1,346 |
Repairs and maintenance | 1,164 |  |  | 725 |
Other | 1,670 |  |  | 1,368 |
Total selling, general and administrative expenses | $ | 22,732 |  |  | $ | 18,486 |
Schedule of Components of Other Charges (Gains) | The components of other gains, net are as follows (in thousands):
| For the Three Months Ended December 31,
| 2022 |  | 2021
Gain on disposal of businesses and assets | (590) |  |  | (342) |
Settlement of lawsuits | — |  |  | 192 |
Gain on insurance | (64) |  |  | (1) |
Other gains, net | $ | (654) |  |  | $ | (151) |

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