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v3.23.1

Selected Account Information | 6 Months Ended
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Mar. 31, 2023
Selected Account Information [Abstract] |
Selected Account Information | Selected Account Information The components of accounts receivable, net are as follows (in thousands):
| March 31, 2023 |  | September 30, 2022
Credit card receivables | $ | 2,768 |  |  | $ | 2,687 |
Income tax refundable | 1,773 |  |  | 2,979 |
ATM in-transit | 1,006 |  |  | 819 |
Other (net of allowance for doubtful accounts of $85 and $30, respectively) | 1,208 |  |  | 2,025 |
Total accounts receivable, net | $ | 6,755 |  |  | $ | 8,510 |
Notes receivable consist primarily of secured promissory notes executed between the Company and various buyers of our businesses and assets with interest rates ranging from 6% to 9% per annum and having original terms ranging from 1 to 20 years. The components of prepaid expenses and other current assets are as follows (in thousands):
| March 31, 2023 |  | September 30, 2022
Prepaid insurance | $ | 4,960 |  |  | $ | 191 |
Prepaid legal | 32 |  |  | 61 |
Prepaid taxes and licenses | 689 |  |  | 391 |
Prepaid rent | 150 |  |  | 296 |
Other | 1,039 |  |  | 560 |
Total prepaid expenses and other current assets | $ | 6,870 |  |  | $ | 1,499 |
A reconciliation of goodwill as of March 31, 2023 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) | 16,946 |  |  | — |  |  | 16,946 |
Impairment | — |  |  | 662 |  |  | (662) |
Balance at March 31, 2023 | $ | 105,867 |  |  | $ | 21,816 |  |  | $ | 84,051 |
The components of intangible assets, net are as follows (in thousands):
| March 31, 2023 |  | September 30, 2022
Indefinite-lived: |  |  |
Licenses | $ | 105,142 |  |  | $ | 103,972 |
Trademarks | 24,659 |  |  | 13,119 |
Domain names | 23 |  |  | 23 |
Definite-lived: |  |  |
Licenses | 24,780 |  |  | 25,962 |
Leases acquired in-place | 231 |  |  | 117 |
Noncompete agreements | 25 |  |  | 55 |
Favorable leases | 853 |  |  | 78 |
Software | 618 |  |  | 723 |
Total intangible assets, net | $ | 156,331 |  |  | $ | 144,049 |
The components of accrued liabilities are as follows (in thousands):
| March 31, 2023 |  | September 30, 2022
Insurance | $ | 4,694 |  |  | $ | 30 |
Sales and liquor taxes | 2,400 |  |  | 2,227 |
Payroll and related costs | 4,171 |  |  | 3,186 |
Property taxes | 1,813 |  |  | 2,618 |
Interest | 698 |  |  | 499 |
Patron tax | 464 |  |  | 467 |
Unearned revenues | 628 |  |  | 234 |
Lawsuit settlement | 3,109 |  |  | 246 |
Other | 2,981 |  |  | 1,821 |
Total accrued liabilities | $ | 20,958 |  |  | $ | 11,328 |
The components of selling, general and administrative expenses are as follows (in thousands):
| For the Three Months Ended March 31, |  | For the Six Months Ended March 31,
| 2023 |  | 2022 |  | 2023 |  | 2022
Taxes and permits | $ | 2,739 |  |  | $ | 2,361 |  |  | $ | 5,423 |  |  | $ | 4,597 |
Advertising and marketing | 2,731 |  |  | 2,248 |  |  | 5,401 |  |  | 4,631 |
Supplies and services | 2,657 |  |  | 2,175 |  |  | 5,081 |  |  | 4,155 |
Insurance | 2,238 |  |  | 2,481 |  |  | 4,820 |  |  | 4,876 |
Legal | 1,296 |  |  | 898 |  |  | 2,281 |  |  | 1,958 |
Lease | 1,765 |  |  | 1,572 |  |  | 3,527 |  |  | 3,212 |
Charge card fees | 1,683 |  |  | 1,466 |  |  | 3,580 |  |  | 2,797 |
Utilities | 1,353 |  |  | 1,108 |  |  | 2,624 |  |  | 2,043 |
Security | 1,308 |  |  | 1,050 |  |  | 2,472 |  |  | 2,137 |
Stock-based compensation | 706 |  |  | — |  |  | 1,647 |  |  | — |
Accounting and professional fees | 657 |  |  | 622 |  |  | 2,175 |  |  | 1,968 |
Repairs and maintenance | 1,207 |  |  | 903 |  |  | 2,371 |  |  | 1,628 |
Other | 1,686 |  |  | 1,553 |  |  | 3,356 |  |  | 2,921 |
Total selling, general and administrative expenses | $ | 22,026 |  |  | $ | 18,437 |  |  | $ | 44,758 |  |  | $ | 36,923 |
The components of other charges (gains), net are as follows (in thousands):
| For the Three Months Ended March 31, |  | For the Six Months Ended March 31,
| 2023 |  | 2022 |  | 2023 |  | 2022
Impairment of assets | $ | 662 |  |  | $ | — |  |  | $ | 662 |  |  | $ | — |
Settlement of lawsuits | 3,120 |  |  | 385 |  |  | 3,120 |  |  | 577 |
Loss (gain) on disposal of businesses and assets | 3 |  |  | (58) |  |  | (587) |  |  | (400) |
Gain on insurance | (27) |  |  | (320) |  |  | (91) |  |  | (321) |
Other charges (gains), net | $ | 3,758 |  |  | $ | 7 |  |  | $ | 3,104 |  |  | $ | (144) |

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