XML 32 R23.htm IDEA: XBRL DOCUMENT v3.22.4
Selected Account Information (Tables)
 3 Months Ended
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, 2022September 30, 2022
Credit card receivables$3,229 $2,687 
Income tax refundable— 2,979 
ATM in-transit1,310 819 
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, 2022September 30, 2022
Prepaid insurance$7,301 $191 
Prepaid legal46 61 
Prepaid taxes and licenses171 391 
Prepaid rent222 296 
Other871 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):
GrossAccumulated ImpairmentNet
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, 2022September 30, 2022
Indefinite-lived:
Licenses$103,972 $103,972 
Trademarks13,119 13,119 
Domain names23 23 
Definite-lived:
Licenses25,371 25,962 
Leases acquired in-place664 117 
Noncompete agreements40 55 
Discounted leases76 78 
Software684 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, 2022September 30, 2022
Insurance$7,050 $30 
Sales and liquor taxes2,095 2,227 
Payroll and related costs3,520 3,186 
Property taxes2,876 2,618 
Interest552 499 
Patron tax517 467 
Unearned revenues562 234 
Income taxes99 — 
Lawsuit settlement115 246 
Other1,478 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,
20222021
Taxes and permits$2,684 $2,236 
Advertising and marketing2,670 2,383 
Supplies and services2,424 1,980 
Insurance2,582 2,395 
Legal985 1,060 
Lease1,762 1,640 
Charge card fees1,897 1,331 
Utilities1,271 935 
Security1,164 1,087 
Stock-based compensation941 — 
Accounting and professional fees1,518 1,346 
Repairs and maintenance1,164 725 
Other1,670 1,368 
Total selling, general and administrative expenses$22,732 $18,486 
Schedule of Components of Other Charges (Gains)
The components of other gains, net are as follows (in thousands):
For the Three Months Ended
December 31,
20222021
Gain on disposal of businesses and assets(590)(342)
Settlement of lawsuits— 192 
Gain on insurance(64)(1)
Other gains, net$(654)$(151)