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Segment Information
 3 Months Ended
Dec. 31, 2021
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company provides operating results in four reportable segments: GovDeals, Retail Supply Chain Group (RSCG), Capital Asset Group (CAG), and Machinio. Descriptions of our reportable segments are as follows:

•The GovDeals reportable segment provides self-directed service solutions that enable local and state government entities including city, county and state agencies, located in the United States and Canada to sell surplus, salvage and real estate assets through our GovDeals and Bid4Assets marketplaces (see Note 3).

•The RSCG reportable segment consists of marketplaces that enable corporations located in the United States and Canada to sell surplus and salvage consumer goods. RSCG also offers a suite of services that includes returns management, asset recovery, and e-commerce services. This segment includes the Company's Liquidation.com, Secondipity and AllSurplus Deals marketplaces. Through the end of third quarter fiscal 2021, RSCG operated the Liquidation.com DIRECT marketplace for truckload quantities of retail surplus. Those assets are now sold on the Liquidation.com marketplace.

•The CAG reportable segment provides managed and self-directed service solutions to sellers and consists of marketplaces that enable commercial businesses to sell surplus and idle assets. CAG also offers a suite of services that includes surplus management, asset valuation, asset sales and marketing. Commercial seller assets are located across North America, Europe, Australia, Asia, and Africa. This segment includes the Company's Network International and GoIndustry DoveBid marketplaces and self-directed service solutions for commercial businesses on the AllSurplus marketplace.

•The Machinio reportable segment operates a global search engine platform for listing used equipment for sale in the construction, machine tool, transportation, printing and agriculture sectors.

We also report results of Corporate & Other, including elimination adjustments.

Decisions concerning the allocation of the Company’s resources are made by the Company’s Chief Operating Decision Maker (CODM), which is the Company's Chief Executive Officer, with oversight by the Board of Directors. The Company reports reportable segment information based on the internal performance measures used by the CODM to assess the performance of each operating segment in a given period. In connection with that assessment, the CODM uses segment gross profit to evaluate the performance of each segment. Segment gross profit is calculated as total revenue less cost of goods sold (excludes depreciation and amortization).
The following table sets forth certain financial information for the Company's reportable segments:

Three Months Ended December 31,
(in thousands)20212020
GovDeals:
Revenue$— $— 
Fee revenue13,984 10,818 
Total revenue13,984 10,818 
Gross profit$13,295 $10,203 
RSCG:
Revenue$32,083 $28,161 
Fee revenue6,601 6,745 
Total revenue38,684 34,906 
Gross profit$14,257 $14,627 
CAG:
Revenue$4,134 $2,910 
Fee revenue7,073 5,003 
Total revenue11,207 7,913 
Gross profit$8,719 $6,358 
Machinio:
Revenue$— $— 
Fee revenue2,832 2,114 
Total revenue2,832 2,114 
Gross Profit$2,674 $1,991 
Corporate & Other, including elimination adjustments:
Revenue$— $— 
Fee revenue— — 
Total revenue— — 
Gross profit$— $— 
Consolidated:
Revenue$36,217 $31,071 
Fee revenue30,490 24,680 
Total revenue66,707 55,751 
Gross profit$38,945 $33,178 
The following table reconciles gross profit used in the reportable segments to the Company's consolidated results:
Three Months Ended December 31,
(in thousands)20212020
Reconciliation:
Gross profit$38,945 $33,178 
Operating expenses34,494 28,548 
Other operating (income) expenses(32)4 
Interest and other income, net(131)(185)
Income before provision for income taxes$4,614 $4,811 
The percent of our revenues that came from transactions conducted outside of the United States for the three months ended December 31, 2021 and 2020 was 13.5% and 9.6%, respectively.