Selected Account Information (Tables)

9 Months Ended

Jun. 30, 2023

Selected Account Information [Abstract]

Schedule of Accounts Receivable, Net

The components of accounts receivable, net are as follows (in thousands):

	June 30, 2023		September 30, 2022
Credit card receivables	$	2,342	$	2,687
Income tax refundable	2,040		2,979
ATM in-transit	891		819
Other (net of allowance for doubtful accounts of $55 and $30, respectively)	2,160		2,025
Total accounts receivable, net	$	7,433	$	8,510

Schedule of Components of Prepaid Expenses and Other Current Assets

The components of prepaid expenses and other current assets are as follows (in thousands):

	June 30, 2023		September 30, 2022
Prepaid insurance	$	2,746	$	191
Prepaid legal	231		61
Prepaid taxes and licenses	727		391
Prepaid rent	401		296
Other	923		560
Total prepaid expenses and other current assets	$	5,028	$	1,499

Schedule of Reconciliation of Goodwill

A reconciliation of goodwill as of June 30, 2023 and September 30, 2022, which is substantially all in Nightclubs segment, is as follows (in thousands):

	Gross		Accumulated Impairment		Net
Balance at September 30, 2022	$	88,921	$	21,154	$	67,767
Acquisitions (see Note 4)	12,769		—		12,769
Impairment	—		1,852		(1,852)
Balance at June 30, 2023	$	101,690	$	23,006	$	78,684

Schedule of Intangible Assets, Net

The components of intangible assets, net are as follows (in thousands):

	June 30, 2023		September 30, 2022
Indefinite-lived:
Licenses	$	132,202	$	103,972
Trademarks	22,943		13,119
Domain names	23		23
Definite-lived:
Licenses	24,187		25,962
Leases acquired in-place	157		117
Noncompete agreements	13		55
Favorable leases	828		78
Software	909		723
Total intangible assets, net	$	181,262	$	144,049

Schedule of Accrued Liabilities

The components of accrued liabilities are as follows (in thousands):

	June 30, 2023		September 30, 2022
Insurance	$	2,394	$	30
Sales and liquor taxes	2,305		2,227
Payroll and related costs	4,032		3,186
Property taxes	2,081		2,618
Interest	656		499
Patron tax	600		467
Unearned revenues	624		234
Lawsuit settlement	1,903		246
Other	3,137		1,821
Total accrued liabilities	$	17,732	$	11,328

Schedule of Selling, General and Administrative Expenses

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,
	2023		2022		2023		2022
Taxes and permits	$	2,969	$	2,418	$	8,392	$	7,015
Advertising and marketing	3,284		2,460		8,685		7,091
Supplies and services	2,865		2,068		7,946		6,223
Insurance	2,718		2,481		7,538		7,357
Legal	754		328		3,035		2,286
Lease	1,836		1,736		5,363		4,948
Charge card fees	1,792		1,829		5,372		4,626
Utilities	1,443		1,151		4,067		3,194
Security	1,523		1,081		3,995		3,218
Stock-based compensation	470		—		2,117		—
Accounting and professional fees	1,050		818		3,225		2,786
Repairs and maintenance	1,367		960		3,738		2,588
Other	1,732		2,242		5,088		5,163
Total selling, general and administrative expenses	$	23,803	$	19,572	$	68,561	$	56,495

Schedule of Components of Other Charges (Gains)

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,
	2023		2022		2023		2022
Impairment of assets	$	2,631	$	1,722	$	3,293	$	1,722
Settlement of lawsuits	63		132		3,183		709
Gain on disposal of businesses and assets	(105)		(266)		(692)		(666)
Gain on insurance	—		(87)		(91)		(408)
Other charges, net	$	2,589	$	1,501	$	5,693	$	1,357