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Selected Account Information (Tables)
6 Months Ended
Mar. 31, 2023
Selected Account Information [Abstract]  
Schedule of Accounts Receivable, Net
The components of accounts receivable, net are as follows (in thousands):
March 31, 2023September 30, 2022
Credit card receivables$2,768 $2,687 
Income tax refundable1,773 2,979 
ATM in-transit1,006 819 
Other (net of allowance for doubtful accounts of $85 and $30, respectively)
1,208 2,025 
Total accounts receivable, net$6,755 $8,510 
Schedule of Components of Prepaid Expenses and Other Current Assets
The components of prepaid expenses and other current assets are as follows (in thousands):
March 31, 2023September 30, 2022
Prepaid insurance$4,960 $191 
Prepaid legal32 61 
Prepaid taxes and licenses689 391 
Prepaid rent150 296 
Other1,039 560 
Total prepaid expenses and other current assets$6,870 $1,499 
Schedule of Reconciliation of Goodwill
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):
GrossAccumulated ImpairmentNet
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 
Schedule of Intangible Assets and Goodwill
The components of intangible assets, net are as follows (in thousands):
March 31, 2023September 30, 2022
Indefinite-lived:
Licenses$105,142 $103,972 
Trademarks24,659 13,119 
Domain names23 23 
Definite-lived:
Licenses24,780 25,962 
Leases acquired in-place231 117 
Noncompete agreements25 55 
Favorable leases853 78 
Software618 723 
Total intangible assets, net$156,331 $144,049 
Schedule of Accrued Liabilities
The components of accrued liabilities are as follows (in thousands):
March 31, 2023September 30, 2022
Insurance$4,694 $30 
Sales and liquor taxes2,400 2,227 
Payroll and related costs4,171 3,186 
Property taxes1,813 2,618 
Interest698 499 
Patron tax464 467 
Unearned revenues628 234 
Lawsuit settlement3,109 246 
Other2,981 1,821 
Total accrued liabilities$20,958 $11,328 
Schedule of Selling, General and Administrative Expenses
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,
2023202220232022
Taxes and permits$2,739 $2,361 $5,423 $4,597 
Advertising and marketing2,731 2,248 5,401 4,631 
Supplies and services2,657 2,175 5,081 4,155 
Insurance2,238 2,481 4,820 4,876 
Legal1,296 898 2,281 1,958 
Lease1,765 1,572 3,527 3,212 
Charge card fees1,683 1,466 3,580 2,797 
Utilities1,353 1,108 2,624 2,043 
Security1,308 1,050 2,472 2,137 
Stock-based compensation706 — 1,647 — 
Accounting and professional fees657 622 2,175 1,968 
Repairs and maintenance1,207 903 2,371 1,628 
Other1,686 1,553 3,356 2,921 
Total selling, general and administrative expenses$22,026 $18,437 $44,758 $36,923 
Schedule of Components of Other Charges (Gains)
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,
2023202220232022
Impairment of assets$662 $— $662 $— 
Settlement of lawsuits3,120 385 3,120 577 
Loss (gain) on disposal of businesses and assets(58)(587)(400)
Gain on insurance(27)(320)(91)(321)
Other charges (gains), net$3,758 $$3,104 $(144)