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Acquisitions and Dispositions (Tables)

6 Months Ended

Mar. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following is our preliminary allocation of the fair value of the acquisition price (in thousands) as of October 26, 2022:

Current assets			$	64
Property and equipment			4,884
Licenses			1,170
Tradename			340
Accrued liability			(95)
Deferred tax liability			(374)
Total net assets acquired			5,989
Goodwill			2,916
Acquisition price fair value			$	8,905

Schedule of Unaudited Pro Forma Combined Results of Operations

The following table presents the unaudited pro forma combined results of operations of the Company and the five acquired clubs and related assets as though the acquisition occurred at the beginning of fiscal 2022 (in thousands, except per share amount and number of shares):

			For the Three Months Ended March 31,												For the Six Months Ended March 31,
			2023						2022						2023						2022
Pro forma revenues			$	77,292					$	69,256					$	154,424					$	137,029
Pro forma net income attributable to RCIHH common stockholders			$	8,303					$	12,444					$	17,213					$	24,849
Pro forma earnings per share - basic and diluted			$	0.88					$	1.28					$	1.83					$	2.58
Pro forma weighted average shares used in computing earnings per share - basic and diluted			9,430,225						9,689,085						9,430,241						9,647,854

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

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- References

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X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472

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