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Revenues | 12 Months Ended
--- | ---
Sep. 30, 2024
Revenue from Contract with Customer [Abstract] |
Revenues | Revenues Revenues, as disaggregated by revenue type, timing of recognition, and reportable segment (see also Note 4), are shown below (in thousands).
| Fiscal 2024
| Nightclubs |  | Bombshells |  | Other |  | Total
Sales of alcoholic beverages | $ | 105,669 |  |  | $ | 27,455 |  |  | $ | — |  |  | $ | 133,124 |
Sales of food and merchandise | 22,129 |  |  | 22,477 |  |  | — |  |  | 44,606 |
Service revenues | 98,233 |  |  | 222 |  |  | — |  |  | 98,455 |
Other revenues | 17,833 |  |  | 424 |  |  | 1,162 |  |  | 19,419 |
| $ | 243,864 |  |  | $ | 50,578 |  |  | $ | 1,162 |  |  | $ | 295,604 |
Recognized at a point in time | $ | 242,162 |  |  | $ | 50,573 |  |  | $ | 1,162 |  |  | $ | 293,897 |
Recognized over time | 1,702 |  |  | 5 |  |  | — |  |  | 1,707 |
| $ | 243,864 |  |  | $ | 50,578 |  |  | $ | 1,162 |  |  | $ | 295,604 |
| Fiscal 2023
| Nightclubs |  | Bombshells |  | Other |  | Total
Sales of alcoholic beverages | $ | 96,325 |  |  | $ | 30,937 |  |  | $ | — |  |  | $ | 127,262 |
Sales of food and merchandise | 19,995 |  |  | 23,911 |  |  | — |  |  | 43,906 |
Service revenues | 103,217 |  |  | 360 |  |  | — |  |  | 103,577 |
Other revenues | 17,211 |  |  | 515 |  |  | 1,319 |  |  | 19,045 |
| $ | 236,748 |  |  | $ | 55,723 |  |  | $ | 1,319 |  |  | $ | 293,790 |
Recognized at a point in time | $ | 234,981 |  |  | $ | 55,677 |  |  | $ | 1,274 |  |  | $ | 291,932 |
Recognized over time | 1,767 |  |  | 46 |  |  | 45 |  |  | 1,858 |
| $ | 236,748 |  |  | $ | 55,723 |  |  | $ | 1,319 |  |  | $ | 293,790 |
| Fiscal 2022
| Nightclubs |  | Bombshells |  | Other |  | Total
Sales of alcoholic beverages | $ | 80,001 |  |  | $ | 33,315 |  |  | $ | — |  |  | $ | 113,316 |
Sales of food and merchandise | 18,289 |  |  | 26,005 |  |  | — |  |  | 44,294 |
Service revenues | 93,481 |  |  | 407 |  |  | — |  |  | 93,888 |
Other revenues | 14,480 |  |  | 198 |  |  | 1,444 |  |  | 16,122 |
| $ | 206,251 |  |  | $ | 59,925 |  |  | $ | 1,444 |  |  | $ | 267,620 |
Recognized at a point in time | $ | 204,644 |  |  | $ | 59,918 |  |  | $ | 1,443 |  |  | $ | 266,005 |
Recognized over time | 1,607 |  |  | 7 |  |  | 1 |  |  | 1,615 |
| $ | 206,251 |  |  | $ | 59,925 |  |  | $ | 1,444 |  |  | $ | 267,620 |
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 receivables, net in our consolidated balance sheet. A reconciliation of contract liabilities with customers, included in accrued liabilities in our consolidated balance sheets, is presented below (in thousands):
| Balance at September 30, 2022 |  | Consideration Received (Refunded) |  | Recognized in Revenue |  | Balance at September 30, 2023 |  | Consideration Received |  | Recognized in Revenue |  | Balance at September 30, 2024
Ad revenue | $ | 82 |  |  | $ | 451 |  |  | $ | (484) |  |  | $ | 49 |  |  | $ | 422 |  |  | $ | (440) |  |  | $ | 31 |
Expo revenue | 8 |  |  | 574 |  |  | (581) |  |  | 1 |  |  | 519 |  |  | (519) |  |  | 1 |
Other (including franchise fees, see below) | 144 |  |  | (51) |  |  | (47) |  |  | 46 |  |  | 26 |  |  | (5) |  |  | 67 |
| $ | 234 |  |  | $ | 974 |  |  | $ | (1,112) |  |  | $ | 96 |  |  | $ | 967 |  |  | $ | (964) |  |  | $ | 99 |
Contract liabilities with customers are included in accrued liabilities as unearned revenues in our consolidated balance sheets (see also Note 5), while the revenues associated with these contract liabilities are included in other revenues in our consolidated statements of income. On December 22, 2020, the Company signed a franchise development agreement with a group of private investors to open three Bombshells locations in San Antonio, Texas over a period of five years, and the right of first refusal for three more locations in Corpus Christi, New Braunfels, and San Marcos, all in Texas. Upon execution of the agreement, the Company collected $75,000 in development fees representing 100% of the initial franchise fee of the first restaurant and 50% of the initial franchise fee of the second restaurant. The first Bombshells franchised location opened in June 2022. On May 2, 2022, the Company signed a franchise development agreement with a private investor to open three Bombshells locations in the state of Alabama over a period of five years. Upon execution of the agreement, the Company received $50,000 in development fees representing 100% of the initial franchise fee of the first restaurant. In February 2023, the Company purchased the franchised Bombshells unit in San Antonio, Texas, and in September 2024, was sold back to members of the former franchisee group. See Note 14.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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