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Selected Account Information
 9 Months Ended
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, 2024September 30, 2023
Credit card receivables$4,102 $4,141 
Income tax refundable54 2,989 
ATM in-transit1,701 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, 2024September 30, 2023
Prepaid insurance$3,287 $375 
Prepaid legal165 184 
Prepaid taxes and licenses778 486 
Prepaid rent406 346 
Other821 552 
Total prepaid expenses and other current assets$5,457 $1,943 
The components of accrued liabilities are as follows (in thousands):
June 30, 2024September 30, 2023
Insurance$2,965 $9 
Sales and liquor taxes2,490 2,468 
Payroll and related costs5,047 4,412 
Property taxes2,332 3,086 
Interest632 654 
Patron tax1,226 914 
Unearned revenues494 96 
Lawsuit settlement2,265 2,448 
Other2,704 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,
2024202320242023
Taxes and permits$4,575 $2,969 $12,584 $8,392 
Advertising and marketing3,072 3,284 9,539 8,685 
Supplies and services2,642 2,865 8,073 7,946 
Insurance3,183 2,718 9,763 7,538 
Legal1,034 754 2,883 3,035 
Lease1,793 1,836 5,402 5,363 
Charge card fees1,798 1,792 5,212 5,372 
Utilities1,467 1,443 4,414 4,067 
Security1,178 1,523 3,876 3,995 
Stock-based compensation471 470 1,412 2,117 
Accounting and professional fees910 1,050 3,232 3,225 
Repairs and maintenance1,154 1,367 3,367 3,738 
Other1,780 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,
2024202320242023
Impairment of assets$17,931 $2,631 $25,964 $3,293 
Settlement of lawsuits141 63 308 3,183 
Loss (gain) on disposal of businesses and assets188 (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.