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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, 2023Three Months Ended March 31, 2022
NightclubsBombshellsOtherTotalNightclubsBombshellsOtherTotal
Sales of alcoholic beverages$22,191 $7,945 $— $30,136 $18,673 $8,662 $— $27,335 
Sales of food and merchandise4,823 6,182 — 11,005 4,498 6,662 — 11,160 
Service revenues25,686 — 25,690 21,501 — — 21,501 
Other revenues4,331 184 171 4,686 3,502 185 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 time454 *41 44 539 452 *— 453 
$57,031 $14,315 $171 $71,517 $48,174 $15,333 $185 $63,692 
Six Months Ended March 31, 2023Six Months Ended March 31, 2022
NightclubsBombshellsOtherTotalNightclubsBombshellsOtherTotal
Sales of alcoholic beverages$44,289 $15,497 $— $59,786 $36,840 $16,926 $— $53,766 
Sales of food and merchandise9,417 11,935 — 21,352 9,087 12,967 — 22,054 
Service revenues51,219 34 — 51,253 42,185 192 — 42,377 
Other revenues8,431 280 383 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 time861 *44 45 950 889 *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 revenue405 — 413 
Franchise fees and other144 (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.