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Revenues | 6 Months Ended
--- | ---
Mar. 31, 2023
Revenue from Contract with Customer [Abstract] |
Revenues | Revenues Revenues, as disaggregated by revenue type, timing of recognition, and reportable segment (see also Note 11), are shown below (in thousands):
| Three Months Ended March 31, 2023 |  | Three Months Ended March 31, 2022
| Nightclubs |  | Bombshells |  | Other |  | Total |  | Nightclubs |  | Bombshells |  | Other |  | Total
Sales of alcoholic beverages | $ | 22,191 |  |  | $ | 7,945 |  |  | $ | — |  |  | $ | 30,136 |  |  | $ | 18,673 |  |  | $ | 8,662 |  |  | $ | — |  |  | $ | 27,335 |
Sales of food and merchandise | 4,823 |  |  | 6,182 |  |  | — |  |  | 11,005 |  |  | 4,498 |  |  | 6,662 |  |  | — |  |  | 11,160 |
Service revenues | 25,686 |  |  | 4 |  |  | — |  |  | 25,690 |  |  | 21,501 |  |  | — |  |  | — |  |  | 21,501 |
Other revenues | 4,331 |  |  | 184 |  |  | 171 |  |  | 4,686 |  |  | 3,502 |  |  | 9 |  |  | 185 |  |  | 3,696 |
| $ | 57,031 |  |  | $ | 14,315 |  |  | $ | 171 |  |  | $ | 71,517 |  |  | $ | 48,174 |  |  | $ | 15,333 |  |  | $ | 185 |  |  | $ | 63,692 |
Recognized at a point in time | $ | 56,577 |  |  | $ | 14,274 |  |  | $ | 127 |  |  | $ | 70,978 |  |  | $ | 47,722 |  |  | $ | 15,332 |  |  | $ | 185 |  |  | $ | 63,239 |
Recognized over time | 454 |  | * | 41 |  |  | 44 |  |  | 539 |  |  | 452 |  | * | 1 |  |  | — |  |  | 453 |
| $ | 57,031 |  |  | $ | 14,315 |  |  | $ | 171 |  |  | $ | 71,517 |  |  | $ | 48,174 |  |  | $ | 15,333 |  |  | $ | 185 |  |  | $ | 63,692 |
| Six Months Ended March 31, 2023 |  | Six Months Ended March 31, 2022
| Nightclubs |  | Bombshells |  | Other |  | Total |  | Nightclubs |  | Bombshells |  | Other |  | Total
Sales of alcoholic beverages | $ | 44,289 |  |  | $ | 15,497 |  |  | $ | — |  |  | $ | 59,786 |  |  | $ | 36,840 |  |  | $ | 16,926 |  |  | $ | — |  |  | $ | 53,766 |
Sales of food and merchandise | 9,417 |  |  | 11,935 |  |  | — |  |  | 21,352 |  |  | 9,087 |  |  | 12,967 |  |  | — |  |  | 22,054 |
Service revenues | 51,219 |  |  | 34 |  |  | — |  |  | 51,253 |  |  | 42,185 |  |  | 192 |  |  | — |  |  | 42,377 |
Other revenues | 8,431 |  |  | 280 |  |  | 383 |  |  | 9,094 |  |  | 6,843 |  |  | 19 |  |  | 469 |  |  | 7,331 |
| $ | 113,356 |  |  | $ | 27,746 |  |  | $ | 383 |  |  | $ | 141,485 |  |  | $ | 94,955 |  |  | $ | 30,104 |  |  | $ | 469 |  |  | $ | 125,528 |
Recognized at a point in time | $ | 112,495 |  |  | $ | 27,702 |  |  | $ | 338 |  |  | $ | 140,535 |  |  | $ | 94,066 |  |  | $ | 30,102 |  |  | $ | 468 |  |  | $ | 124,636 |
Recognized over time | 861 |  | * | 44 |  |  | 45 |  |  | 950 |  |  | 889 |  | * | 2 |  |  | 1 |  |  | 892 |
| $ | 113,356 |  |  | $ | 27,746 |  |  | $ | 383 |  |  | $ | 141,485 |  |  | $ | 94,955 |  |  | $ | 30,104 |  |  | $ | 469 |  |  | $ | 125,528 |
* Lease revenue (included in Other Revenues) as covered by ASC 842. All other revenues are covered by ASC 606. 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):
| Balance at September 30, 2022 |  | Net Consideration Received (Refunded) |  | Recognized in Revenue |  | Balance at March 31, 2023
Ad revenue | $ | 82 |  |  | $ | 284 |  |  | $ | (239) |  |  | $ | 127 |
Expo revenue | 8 |  |  | 405 |  |  | — |  |  | 413 |
Franchise fees and other | 144 |  |  | (12) |  |  | (44) |  |  | 88 |
| $ | 234 |  |  | $ | 677 |  |  | $ | (283) |  |  | $ | 628 |
Contract liabilities with customers are included in accrued liabilities as unearned revenues in our unaudited condensed consolidated balance sheets (see also Note 6), while the revenues associated with these contract liabilities are included in other revenues in our unaudited condensed consolidated statements of income.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI https://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 + Details
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