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v3.23.1

Revenues (Tables) | 6 Months Ended
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Mar. 31, 2023
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 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.
Schedule of Reconciliation of Contract Liabilities with Customers | 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 |

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- 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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
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