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Revenues
6 Months Ended
Mar. 31, 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):
Three Months Ended March 31, 2024Three Months Ended March 31, 2023
NightclubsBombshellsOtherTotalNightclubsBombshellsOtherTotal
Sales of alcoholic beverages$25,946 $6,961 $— $32,907 $22,191 $7,945 $— $30,136 
Sales of food and merchandise5,346 5,722 — 11,068 4,823 6,182 — 11,005 
Service revenues23,562 — 23,564 25,686 — 25,690 
Other revenues4,518 86 140 4,744 4,331 184 171 4,686 
$59,372 $12,771 $140 $72,283 $57,031 $14,315 $171 $71,517 
Recognized at a point in time$58,949 $12,770 $140 $71,859 $56,577 $14,274 $127 $70,978 
Recognized over time423 *— 424 454 *41 44 539 
$59,372 $12,771 $140 $72,283 $57,031 $14,315 $171 $71,517 
Six Months Ended March 31, 2024Six Months Ended March 31, 2023
NightclubsBombshellsOtherTotalNightclubsBombshellsOtherTotal
Sales of alcoholic beverages$52,182 $14,041 $— $66,223 $44,289 $15,497 $— $59,786 
Sales of food and merchandise10,586 11,284 — 21,870 9,417 11,935 — 21,352 
Service revenues48,681 — 48,683 51,219 34 — 51,253 
Other revenues8,956 175 283 9,414 8,431 280 383 9,094 
$120,405 $25,502 $283 $146,190 $113,356 $27,746 $383 $141,485 
Recognized at a point in time$119,549 $25,500 $283 $145,332 $112,495 $27,702 $338 $140,535 
Recognized over time856 *— 858 861 *44 45 950 
$120,405 $25,502 $283 $146,190 $113,356 $27,746 $383 $141,485 
* Lease revenue (included in Other Revenues) as covered by ASC 842. All other revenues are covered by ASC 606.
3. Revenues - continued
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, 2023
Net Consideration
Received (Refunded)
Recognized in
Revenue
Balance at
March 31, 2024
Ad revenue$49 $244 $(207)$86 
Expo revenue422 — 423 
Franchise fees and other46 — (3)43 
$96 $666 $(210)$552 
Contract liabilities with customers are included in accrued liabilities as unearned revenues in our unaudited condensed consolidated balance sheets (see also Note 5), while the revenues associated with these contract liabilities are included in other revenues in our unaudited condensed consolidated statements of income.