Balance Sheet Components

12 Months Ended

Aug. 31, 2021

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 3—Balance Sheet Components

Accounts and Other Receivables

Accounts and other receivables as of August 31, 2021 and August 31, 2020 consists of the following:

	As of August 31,
	2021		2020
	(amounts in thousands)
Lease receivables	$	1,431	$	1,811
Credit card receivables		575		281
Other receivables		13		38
Total accounts and other receivables	$	2,019	$	2,130

Inventories

Inventories as of August 31, 2021 and August 31, 2020 consists of the following:

	As of August 31,
	2021		2020
	(amounts in thousands)
Food	$	659	$	320
Beverages		74		47
Total inventories	$	733	$	367

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets as of August 31, 2021 and August 31, 2020 consists of the following:

	As of August 31,
	2021		2020
	(amounts in thousands)
Employee retention credit	$	12,007	$	1,750
Prepaid expenses		1,732		885
Other current assets		218		375
Total prepaid expenses and other    current assets	$	13,957	$	3,010

Property and Equipment, net

Property and equipment, net as of August 31, 2021 and August 31, 2020 consists of the following:

	As of August 31,
	2021			2020
	(amounts in thousands)
Leasehold improvements	$	43,181		$	30,497
Lease assets		6,128			6,117
Furniture and fixtures		13,324			7,908
Computer equipment		905			696
Vehicles		110			88
Software		773			689
Construction in progress		3,907			9,558
Property and equipment – gross		68,328			55,553
Less: accumulated depreciation and    amortization		(14,443	)		(10,012	)
Total property and equipment – net	$	53,885		$	45,541

Depreciation and amortization expense for property and equipment was $4.5 million, $3.2 million and $2.2 million for the fiscal years ended August 31, 2021, August 31, 2020, and August 31, 2019, respectively. For amortization expense related to leased assets for the fiscal years ended August 31, 2021 and August 31, 2020, please see “Note 4. Leases.”

Deposits and Other Assets

Deposits and other assets, as of August 31, 2021 and August 31, 2020 consists of the following:

	As of August 31,
	2021		2020
	(amounts in thousands)
Deposits	$	1,306	$	1,245
Liquor license		852		696
Total deposits and other assets	$	2,158	$	1,941