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v3.23.2

Selected Account Information (Tables) | 9 Months Ended
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Jun. 30, 2023
Selected Account Information [Abstract] |
Schedule of Accounts Receivable, Net | The components of accounts receivable, net are as follows (in thousands):
| June 30, 2023 |  | September 30, 2022
Credit card receivables | $ | 2,342 |  |  | $ | 2,687 |
Income tax refundable | 2,040 |  |  | 2,979 |
ATM in-transit | 891 |  |  | 819 |
Other (net of allowance for doubtful accounts of $55 and $30, respectively) | 2,160 |  |  | 2,025 |
Total accounts receivable, net | $ | 7,433 |  |  | $ | 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):
| June 30, 2023 |  | September 30, 2022
Prepaid insurance | $ | 2,746 |  |  | $ | 191 |
Prepaid legal | 231 |  |  | 61 |
Prepaid taxes and licenses | 727 |  |  | 391 |
Prepaid rent | 401 |  |  | 296 |
Other | 923 |  |  | 560 |
Total prepaid expenses and other current assets | $ | 5,028 |  |  | $ | 1,499 |
Schedule of Reconciliation of Goodwill | A reconciliation of goodwill as of June 30, 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) | 12,769 |  |  | — |  |  | 12,769 |
Impairment | — |  |  | 1,852 |  |  | (1,852) |
Balance at June 30, 2023 | $ | 101,690 |  |  | $ | 23,006 |  |  | $ | 78,684 |
Schedule of Intangible Assets, Net | The components of intangible assets, net are as follows (in thousands):
| June 30, 2023 |  | September 30, 2022
Indefinite-lived: |  |  |
Licenses | $ | 132,202 |  |  | $ | 103,972 |
Trademarks | 22,943 |  |  | 13,119 |
Domain names | 23 |  |  | 23 |
Definite-lived: |  |  |
Licenses | 24,187 |  |  | 25,962 |
Leases acquired in-place | 157 |  |  | 117 |
Noncompete agreements | 13 |  |  | 55 |
Favorable leases | 828 |  |  | 78 |
Software | 909 |  |  | 723 |
Total intangible assets, net | $ | 181,262 |  |  | $ | 144,049 |
Schedule of Accrued Liabilities | The components of accrued liabilities are as follows (in thousands):
| June 30, 2023 |  | September 30, 2022
Insurance | $ | 2,394 |  |  | $ | 30 |
Sales and liquor taxes | 2,305 |  |  | 2,227 |
Payroll and related costs | 4,032 |  |  | 3,186 |
Property taxes | 2,081 |  |  | 2,618 |
Interest | 656 |  |  | 499 |
Patron tax | 600 |  |  | 467 |
Unearned revenues | 624 |  |  | 234 |
Lawsuit settlement | 1,903 |  |  | 246 |
Other | 3,137 |  |  | 1,821 |
Total accrued liabilities | $ | 17,732 |  |  | $ | 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 June 30, |  | For the Nine Months Ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Taxes and permits | $ | 2,969 |  |  | $ | 2,418 |  |  | $ | 8,392 |  |  | $ | 7,015 |
Advertising and marketing | 3,284 |  |  | 2,460 |  |  | 8,685 |  |  | 7,091 |
Supplies and services | 2,865 |  |  | 2,068 |  |  | 7,946 |  |  | 6,223 |
Insurance | 2,718 |  |  | 2,481 |  |  | 7,538 |  |  | 7,357 |
Legal | 754 |  |  | 328 |  |  | 3,035 |  |  | 2,286 |
Lease | 1,836 |  |  | 1,736 |  |  | 5,363 |  |  | 4,948 |
Charge card fees | 1,792 |  |  | 1,829 |  |  | 5,372 |  |  | 4,626 |
Utilities | 1,443 |  |  | 1,151 |  |  | 4,067 |  |  | 3,194 |
Security | 1,523 |  |  | 1,081 |  |  | 3,995 |  |  | 3,218 |
Stock-based compensation | 470 |  |  | — |  |  | 2,117 |  |  | — |
Accounting and professional fees | 1,050 |  |  | 818 |  |  | 3,225 |  |  | 2,786 |
Repairs and maintenance | 1,367 |  |  | 960 |  |  | 3,738 |  |  | 2,588 |
Other | 1,732 |  |  | 2,242 |  |  | 5,088 |  |  | 5,163 |
Total selling, general and administrative expenses | $ | 23,803 |  |  | $ | 19,572 |  |  | $ | 68,561 |  |  | $ | 56,495 |
Schedule of Components of Other Charges (Gains) | The components of other charges, net are as follows (in thousands):
| For the Three Months Ended June 30, |  | For the Nine Months Ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Impairment of assets | $ | 2,631 |  |  | $ | 1,722 |  |  | $ | 3,293 |  |  | $ | 1,722 |
Settlement of lawsuits | 63 |  |  | 132 |  |  | 3,183 |  |  | 709 |
Gain on disposal of businesses and assets | (105) |  |  | (266) |  |  | (692) |  |  | (666) |
Gain on insurance | — |  |  | (87) |  |  | (91) |  |  | (408) |
Other charges, net | $ | 2,589 |  |  | $ | 1,501 |  |  | $ | 5,693 |  |  | $ | 1,357 |

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