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Selected Account Information | 9 Months Ended
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Jun. 30, 2024
Selected Account Information [Abstract] |
Selected Account Information | Selected Account Information The components of accounts receivable, net are as follows (in thousands):
| June 30, 2024 |  | September 30, 2023
Credit card receivables | $ | 4,102 |  |  | $ | 4,141 |
Income tax refundable | 54 |  |  | 2,989 |
ATM in-transit | 1,701 |  |  | 1,675 |
Other (net of allowance for doubtful accounts of $44 and $62, respectively) | 937 |  |  | 1,041 |
Total accounts receivable, net | $ | 6,794 |  |  | $ | 9,846 |
Notes receivable consist primarily of secured promissory notes executed between the Company and various buyers of our businesses and assets with interest rates ranging from 6% to 9% per annum and having original terms ranging from 1 to 20 years. The components of prepaid expenses and other current assets are as follows (in thousands):
| June 30, 2024 |  | September 30, 2023
Prepaid insurance | $ | 3,287 |  |  | $ | 375 |
Prepaid legal | 165 |  |  | 184 |
Prepaid taxes and licenses | 778 |  |  | 486 |
Prepaid rent | 406 |  |  | 346 |
Other | 821 |  |  | 552 |
Total prepaid expenses and other current assets | $ | 5,457 |  |  | $ | 1,943 |
The components of accrued liabilities are as follows (in thousands):
| June 30, 2024 |  | September 30, 2023
Insurance | $ | 2,965 |  |  | $ | 9 |
Sales and liquor taxes | 2,490 |  |  | 2,468 |
Payroll and related costs | 5,047 |  |  | 4,412 |
Property taxes | 2,332 |  |  | 3,086 |
Interest | 632 |  |  | 654 |
Patron tax | 1,226 |  |  | 914 |
Unearned revenues | 494 |  |  | 96 |
Lawsuit settlement | 2,265 |  |  | 2,448 |
Other | 2,704 |  |  | 1,964 |
Total accrued liabilities | $ | 20,155 |  |  | $ | 16,051 |
5. Selected Account Information - continued 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,
| 2024 |  | 2023 |  | 2024 |  | 2023
Taxes and permits | $ | 4,575 |  |  | $ | 2,969 |  |  | $ | 12,584 |  |  | $ | 8,392 |
Advertising and marketing | 3,072 |  |  | 3,284 |  |  | 9,539 |  |  | 8,685 |
Supplies and services | 2,642 |  |  | 2,865 |  |  | 8,073 |  |  | 7,946 |
Insurance | 3,183 |  |  | 2,718 |  |  | 9,763 |  |  | 7,538 |
Legal | 1,034 |  |  | 754 |  |  | 2,883 |  |  | 3,035 |
Lease | 1,793 |  |  | 1,836 |  |  | 5,402 |  |  | 5,363 |
Charge card fees | 1,798 |  |  | 1,792 |  |  | 5,212 |  |  | 5,372 |
Utilities | 1,467 |  |  | 1,443 |  |  | 4,414 |  |  | 4,067 |
Security | 1,178 |  |  | 1,523 |  |  | 3,876 |  |  | 3,995 |
Stock-based compensation | 471 |  |  | 470 |  |  | 1,412 |  |  | 2,117 |
Accounting and professional fees | 910 |  |  | 1,050 |  |  | 3,232 |  |  | 3,225 |
Repairs and maintenance | 1,154 |  |  | 1,367 |  |  | 3,367 |  |  | 3,738 |
Other | 1,780 |  |  | 1,732 |  |  | 5,154 |  |  | 5,088 |
Total selling, general and administrative expenses | $ | 25,057 |  |  | $ | 23,803 |  |  | $ | 74,911 |  |  | $ | 68,561 |
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,
| 2024 |  | 2023 |  | 2024 |  | 2023
Impairment of assets | $ | 17,931 |  |  | $ | 2,631 |  |  | $ | 25,964 |  |  | $ | 3,293 |
Settlement of lawsuits | 141 |  |  | 63 |  |  | 308 |  |  | 3,183 |
Loss (gain) on disposal of businesses and assets | 188 |  |  | (105) |  |  | 180 |  |  | (692) |
Gain on insurance | — |  |  | — |  |  | — |  |  | (91) |
Total other charges, net | $ | 18,260 |  |  | $ | 2,589 |  |  | $ | 26,452 |  |  | $ | 5,693 |
During the second quarter ended March 31, 2024, we recorded $4.4 million in SOB license impairment related to four clubs, $2.9 million in goodwill impairment related to two clubs, and $693,000 in tradename impairment related to one club. During the third quarter ended June 30, 2024, we recorded $6.0 million in goodwill impairment related to four clubs, $5.7 million in operating lease right-of-use asset impairment related to five Bombshells restaurants, $1.4 million in SOB license impairment related to two clubs, and $4.8 million in property and equipment impairment related to one club and five restaurants. During the second quarter ended March 31, 2023, the Company recorded $662,000 in goodwill impairment related to one club, and during the third quarter ended June 30, 2023, the Company recorded $1.2 million in goodwill impairment related to one club, and related to one club that was closed, we recorded $380,000 in SOB license impairment, $58,000 in property and equipment impairment, and $1.0 million in operating lease right-of-use asset impairment. During the second quarter ended March 31, 2023, we recognized lawsuit settlements of $3.1 million, of which $2.8 million related to a settlement with the New York Department of Labor related to the assessment by the New York Department of Labor for state unemployment insurance. See Note 9.

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